diff --git a/requirements.txt b/requirements.txt new file mode 100644 index 0000000000000000000000000000000000000000..74890f566a477a3ce0f9f47d1d9457186025fbb8 --- /dev/null +++ b/requirements.txt @@ -0,0 +1,7 @@ +pinecone +pyyaml +python-dotenv +llama-index +llama-index-vector-stores-pinecone +llama-index-embeddings-huggingface +llama-index-llms-groq \ No newline at end of file diff --git a/task5_model_evaluation/.env b/task5_model_evaluation/.env new file mode 100644 index 0000000000000000000000000000000000000000..443084b70b19fb707d37d02540c07c5101a34950 --- /dev/null +++ b/task5_model_evaluation/.env @@ -0,0 +1,2 @@ +PINECONE_API_KEY=37604f8f-36e3-4136-b094-cc6c617689e6 +GOOGLE_API_KEY=AIzaSyC_UnbyMmhvklBRyjLvdEWXuhXim_BX0fk \ No newline at end of file diff --git a/task5_model_evaluation/C-10_4 (1).txt b/task5_model_evaluation/C-10_4 (1).txt new file mode 100644 index 0000000000000000000000000000000000000000..ebf083c0228d8f5474334fa1b8c79e2e5280295e --- /dev/null +++ b/task5_model_evaluation/C-10_4 (1).txt @@ -0,0 +1,57 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 2 +An Act respecting certain measures related +to COVID-19 +ASSENTED TO +MARCH 4, 2022 +BILL C-10 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting certain measures related to +COVID-19”. +SUMMARY +This enactment authorizes the Minister of Health to make pay- +ments of up to $2.5 billion out of the Consolidated Revenue Fund +in relation to coronavirus disease 2019 (COVID-19) tests. +It also authorizes that Minister to transfer COVID-19 tests and in- +struments used in relation to those tests to the provinces and +territories and to bodies and persons in Canada. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 2 +An Act respecting certain measures related to +COVID-19 +[Assented to 4th March, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Payments out of C.R.F. +1 The Minister of Health may make payments, the total +of which may not exceed $2.5 billion, out of the Consoli- +dated Revenue Fund for any expenses incurred on or af- +ter January 1, 2022 in relation to coronavirus disease +2019 (COVID-19) tests. +Transfers +2 The Minister of Health may transfer to any province or +territory, or to any body or person in Canada, any coro- +navirus disease 2019 (COVID-19) tests or instruments +used in relation to those tests acquired by Her Majesty in +right of Canada on or after April 1, 2021. +Published under authority of the Speaker of the House of Commons +2021-2022 + +Page 4 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/C-12_4.txt b/task5_model_evaluation/C-12_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e75acf752fff4def072be0e83f6d48577eac87dd --- /dev/null +++ b/task5_model_evaluation/C-12_4.txt @@ -0,0 +1,59 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 1 +An Act to amend the Old Age Security Act +(Guaranteed Income Supplement) +ASSENTED TO +MARCH 3, 2022 +BILL C-12 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Old Age Security Act +(Guaranteed Income Supplement)”. +SUMMARY +This enactment amends the Old Age Security Act to exclude +from a person’s income any payment under the Canada Emer- +gency Response Benefit Act, Part VIII.4 of the Employment Insur- +ance Act, the Canada Recovery Benefits Act or the Canada Work- +er Lockdown Benefit Act for the purposes of calculating the +amount of the guaranteed income supplement and allowances +payable in respect of any month after June 2022. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 1 +An Act to amend the Old Age Security Act (Guaran- +teed Income Supplement) +[Assented to 3rd March, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. O-9 +Old Age Security Act +1 The definition income in section 2 of the Old +Age Security Act is amended by adding the fol- +lowing after paragraph (c): +(c.1) for the purpose of determining benefits payable +in respect of any month after June 2022, there shall be +deducted from the person’s income for the year the +amount of any payment under +(i) the Canada Emergency Response Benefit Act, +(ii) Part VIII.4 of the Employment Insurance Act, +(iii) the Canada Recovery Benefits Act, and +(iv) the Canada Worker Lockdown Benefit Act, +Published under authority of the Speaker of the House of Commons +2021-2022 + +Page 4 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/C-14_4.txt b/task5_model_evaluation/C-14_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..60f6140b504d161a0436ab0c48b1c25a48ada1a1 --- /dev/null +++ b/task5_model_evaluation/C-14_4.txt @@ -0,0 +1,205 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 6 +An Act to amend the Constitution Act, 1867 +(electoral representation) +ASSENTED TO +JUNE 23, 2022 +BILL C-14 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Constitution Act, 1867 +(electoral representation)”. +SUMMARY +This enactment amends section 51 of the Constitution Act, 1867 +to provide that, when the number of members of the House of +Commons and the representation of the provinces in that House +are readjusted on the completion of each decennial census, a +province will not have fewer members assigned to it than were +assigned during the 43rd Parliament. It also includes transitional +measures providing for the application of that amendment to the +readjustment of electoral boundaries under the Electoral Bound- +aries Readjustment Act following the 2021 decennial census. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 6 +An Act to amend the Constitution Act, 1867 (electoral +representation) +[Assented to 23rd June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Alternative Title +Alternative title +1 This Act may be cited as the Preserving Provincial +Representation in the House of Commons Act. +30-31 Vict., c. 3 (U.K.); 1982, c. 11 (U.K.) +Constitution Act, 1867 +2011, c. 26, s. 2 +2 Rule 2 of subsection 51(1) of the Constitution +Act, 1867 is replaced by the following: +2. +If the number of members assigned to a +province by the application of rule 1 and sec- +tion 51A is less than the total number assigned +to that province during the 43rd Parliament, +there shall be added to the number of members +so assigned the number of members that will +result in the province having the same number +of members as were assigned during that Par- +liament. +Interpretation +Deemed reference +3 A reference to the Constitution Acts, 1867 to +1982 is deemed to include a reference to section 2. +2021-2022 + +Page 4 +Transitional Provisions +Definitions +4 (1) The following definitions apply in this sec- +tion and section 5. +Act means the Electoral Boundaries Readjust- +ment Act. (Loi) +old calculation means the calculation of the num- +ber of members of the House of Commons to be +assigned to each province done by the Chief Elec- +toral Officer under subsection 14(1) of the Act, +the statement of the results of which was pub- +lished in the Canada Gazette on October 16, 2021. +(calcul antérieur) +Words and expressions +(2) Unless the context otherwise requires, words +and expressions used in this section and section 5 +have the same meaning as in the Act. +New calculation +5 (1) As soon as feasible after the day on which +this section comes into force, the Chief Electoral +Officer must calculate the number of members of +the House of Commons to be assigned to each +province under subsection 14(1) of the Act, sub- +ject and according to the provisions of section 51 +of the Constitution Act, 1867 and the rules set out +in that section as they are amended by section 2, +and on completing that calculation must cause a +statement to be published in the Canada Gazette +setting out the results. +Province with different number of members resulting +from new calculation +(2) If the calculation referred to in subsection (1) +results in a different number of members of the +House of Commons for a province than was ob- +tained under the old calculation, +(a) any report referred to in subsection 14(2) of +the Act that is prepared in respect of the +province on the basis of the old calculation, +and anything done under sections 19 to 23 of +the Act on the basis of the report, are nullities; +(b) the +commission +established +for +the +province under section 3 of the Act in respect +of the most recent decennial census must pre- +pare a report under subsection 14(2) of the Act +in respect of the province on the basis of the +calculation referred to in subsection (1); and +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Sections 4-5 + +Page 5 +(c) the duties and functions set out in sections +19 to 23 of the Act are to be performed in re- +spect of the province following the preparation +of the report under paragraph (b), and the 10- +month period referred to in subsection 20(1) of +the Act is, in respect of the province, deemed +to begin on the day on which the statement re- +ferred to in subsection (1) is published in the +Canada Gazette. +No representation order before coming into force +(3) If, before the day on which this section comes +into force, no representation order was prepared +and transmitted under subsection 24(1) of the Act +on the basis of the old calculation, the Chief Elec- +toral Officer must — without waiting for the re- +port prepared under subsection 20(1) of the Act +for a province referred to in subsection (2) — pre- +pare and transmit a representation order under +subsection 24(1) of the Act that applies in respect +of all provinces other than that province. +Representation order before coming into force +(4) If, before the day on which this section comes +into force, a representation order was prepared +and transmitted under subsection 24(1) of the Act +on the basis of the old calculation, that represen- +tation order and any proclamation made under +subsection 25(1) of the Act that declares it to be in +force are nullities only in respect of a province +referred to in subsection (2). +Representation order and proclamation — province +referred to in subsection (2) +(5) If subsection (3) or (4) applies, a representa- +tion order is to be prepared under subsection +24(1) of the Act, and a proclamation is to be made +under subsection 25(1) of the Act, in respect of a +province referred to in subsection (2) and on the +basis of the calculation referred to in subsec- +tion (1). +Previous representation order applies +(6) For greater certainty, the representation or- +der annexed to the Proclamation Declaring the +Representation Order to be in Force Effective on +the First Dissolution of Parliament that Occurs +after May 1, 2014, registered as SI/2013-102, +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Section +5 + +Page 6 +continues to apply in respect of a province re- +ferred to in subsection (2) until the representa- +tion order referred to in subsection (5) becomes +effective under subsection 25(1) or (2) of the Act. +Administrative consolidation +(7) When the representation order and procla- +mation referred to in subsection (5) are pub- +lished in the Canada Gazette under section 26 of +the Act, the Chief Electoral Officer must publish +on their website an administrative consolidation +consisting of that representation order and the +portion of the representation order referred to in +subsection (3) or (4), as the case may be, that ap- +plies in respect of all provinces other than a +province referred to in subsection (2). The con- +solidation must set out, in respect of each +province, the day on which the applicable repre- +sentation order came into force. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Section +5 + +Page 7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/C-15_4.txt b/task5_model_evaluation/C-15_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..5888376d4a9bb408b965a00bd01c89c2fbcf6e6b --- /dev/null +++ b/task5_model_evaluation/C-15_4.txt @@ -0,0 +1,2580 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 3 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2022 +ASSENTED TO +MARCH 31, 2022 +BILL C-15 + +Page 2 +SUMMARY +This enactment grants the sum of $13,209,519,773 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 3 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2022 +[Assented to 31st March, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2022, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 5, +2021–22. +$13,209,519,773 granted for 2021–22 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $13,209,519,773 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (C) for that +fiscal year as set out in as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2021. +2021-2022 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2021. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2023, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2022. +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (C), 2021–22, the amou +the items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atl +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1c +– Payments to the corporation for operating and cap +CANADA MORTGAGE AND HOUSING CORPORATIO +Société canadienne d’hypothèques et de logemen +1c +– Payments to reimburse the Corporation for the am +grants, contributions and expenditures made, and +penses incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or t +or functions conferred on the Corporation und +ment, in accordance with the Corporation’s au +Mortgage and Housing Corporation Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transp +1c +– Payments to the Authority for operating and capit +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1c +– Payments to the Corporation for operating expend +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH A +Centre canadien d’hygiène et de sécurité au trava +1c +– Program expenditures +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 6 +Vote No. +Items +from the provision of internal support services un +Act +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personn +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +CANADIAN NORTHERN ECONOMIC DEVELOPMENT +Agence canadienne de développement économiq +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +– Contributions +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1c +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5c +– Capital expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from its operations, including the provision of int +der section 29.2 of that Act +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 7 +Vote No. +Items +– Authority to deposit into the Inmate Welfare Fund +the fiscal year from projects operated by inmates +Fund +– Authority to operate canteens in federal institution +the fiscal year, revenue from sales into the Inmate +– Payments, in accordance with terms and condition +ernor in Council, +(a) to or on behalf of discharged inmates who +caused by participation in normal program act +tions; and +(b) to dependants of deceased inmates and dis +deaths resulted from participation in normal p +institutions +– Authority for the Minister of Public Safety and Em +subject to the approval of the Governor in Counci +ment with any province for +(a) the confinement in institutions of that prov +tenced, committed or transferred to a penitent +(b) compensation for the maintenance of such +(c) payment in respect of the construction and +stitutions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from its operations, including the provision of int +der section 29.2 of that Act +5c +– Capital expenditures, including +(a) payments to Indigenous governing bodies +tions, as defined in section 79 of the Correctio +lease Act, in connection with the provision of c +der an agreement referred to in section 81 of t +(b) payments to non-profit organizations invol +tions operations, provinces and municipalities +construction costs +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1c +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALIT +Ministère des Femmes et de l’Égalité des genres +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1c +– Operating expenditures +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 8 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) collaborative research agreements and rese +(b) the grazing and breeding activities of the C +gram; +(c) the administration of the AgriStability prog +(d) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the activities of the Canadian Conservation +Heritage Information Network and the Canadia +tion Office; +(b) activities undertaken under the Capital Exp +(c) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year from the provision of s +tional Experience Canada — revenues that it rece +from the provision of those services +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 9 +Vote No. +Items +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions, including the provision of goods an +15c +– The forgiveness, as referred to in section 24.1 of t +tion Act, of a debt due to Her Majesty in right of C +of $2,765 related to an immigration loan +20c +– The writing off, as referred to in subsection 25(2) o +tration Act, of 257 debts due to Her Majesty in rig +to $172,941 related to immigration loans +DEPARTMENT OF CROWN-INDIGENOUS RELATION +AFFAIRS +Ministère des Relations Couronne-Autochtones e +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or +performed on property that is not federal propert +ed in respect of that property +– Authority to provide, in respect of Indian and Inuit +activities, for the capacity development for Indian +nishing of materials and equipment +– Authority to sell electric power to private consum +when alternative local sources of supply are not a +with terms and conditions approved by the Gove +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEV +Ministère de l’Emploi et du Développement socia +1c +– Operating expenditures +– Authority to make recoverable expenditures in rel +the Canada Pension Plan and the Employment Ins +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of services to assist provinces +provincial programs funded under Labour Ma +ments; +(b) the provision of internal support services u +Act; +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 10 +Vote No. +Items +(c) any amount charged to a Crown corporatio +of the Government Employees Compensation +gation costs for subrogated claims for Crown c +(d) the portion of the Government Employees +partmental or agency subrogated claim settlem +costs +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +10c +– The writing off, as referred to in subsection 25(2) o +tration Act, of 26,711 debts due to Her Majesty in +ing to $170,358,003 related to student loans and a +der the Canada Student Financial Assistance Act a +Act +DEPARTMENT OF FINANCE +Ministère des Finances +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1c +– Operating expenditures +– Canada’s share of expenses of the international fi +– Authority to provide free office accommodation fo +eries commissions +– Authority to make recoverable advances in the am +the international fisheries commissions of joint co +– Authority to make recoverable advances for trans +and other shipping services performed for individ +and other governments in the course of, or arisin +jurisdiction in navigation, including aids to naviga +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +(a) in the course of, or arising from, the activit +Guard; and +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 11 +Vote No. +Items +(b) from the provision of internal support serv +that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces, munici +vate authorities as contributions towards constru +ies +– Authority for the purchase and disposal of comme +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND D +Ministère des Affaires étrangères, du Commerce +1c +– Operating expenditures, including those related to +Canada’s representatives abroad, to the staff of th +to the assignment of Canadians to the staffs of in +– Authority to make recoverable advances to intern +amounts not exceeding the amounts of the share +– Expenditures in respect of the provision of office a +ternational Civil Aviation Organization +– Authority to make recoverable expenditures for as +tion of distressed Canadian citizens and Canadian +abroad, including their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadi +tute, +(ii) trade missions and other international b +vices, +(iii) investment development services, +(iv) international telecommunication servic +(v) other services provided abroad to other +agencies, Crown corporations and non-fede +(vi) specialized consular services +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 12 +Vote No. +Items +– Contributions, including payments for other speci +provision of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and +international security, international developme +DEPARTMENT OF HEALTH +Ministère de la Santé +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services or the sale of prod +well-being and to regulatory activities; and +(b) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions, in the form of monetary payments +or services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or +performed on property that is not federal propert +ed in respect of that property +– Authority to provide, in respect of Indian and Inuit +activities, for the capacity development for Indian +nishing of materials and equipment +– Authority to sell electric power to private consum +when alternative local sources of supply are not a +with terms and conditions approved by the Gove +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of services or the sale of prod +protection and medical services; and +(b) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 13 +Vote No. +Items +10c +– The grants listed in any of the Estimates for the fis +– Contributions, in the form of monetary payments +or services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of internal support services u +Act, and the provision of internal support serv +lectual Property Office; +(b) activities and operations related to commu +Communications Research Centre; +(c) services and insolvency processes under th +vency Act at the Office of the Superintendent o +(d) activities and operations carried out by Cor +the Canada Business Corporations Act, the Bo +Canada Cooperatives Act and the Canada Not- +Act; and +(e) services and regulatory processes for merg +matters, including pre-merger notifications, ad +and written opinions, under the Competition A +reau +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of mandatory legal services t +and agencies; +(b) the provision to Crown corporations, non-f +international organizations of optional legal se +with the Department’s mandate; and +(c) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 14 +Vote No. +Items +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1c +– Operating expenditures +– Authority for total commitments, subject to allotm +Board, of $46,061,550,858 for the purposes of Vot +partment regardless of the year in which the paym +ments comes due (of which it is estimated that $2 +due for payment in future years) +– Authority, subject to the direction of the Treasury +able expenditures or advances in respect of mate +vices performed on behalf of, individuals, corpora +other federal departments and agencies and othe +– Payments +(a) in respect of pension, insurance and social +er arrangements for employees locally engage +(b) in respect of the administration of such pro +including premiums, contributions, benefit pay +expenditures made in respect of such employe +sons that the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year, including from the provision of internal s +section 29.2 of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +tions, which grants and contributions may include +(a) monetary payments or, in lieu of payment +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by +in accordance with section 3 of The Defence A +(i) for the provision or transfer of defence e +(ii) for the provision of services for defence +(iii) for the provision or transfer of supplies +purposes +15c +– Payments +(a) in respect of insurance and benefit program +for members of the Regular Force and the Res +an Forces; and +(b) tin respect of the administration of such pr +including premiums, contributions, benefit pay +expenditures made in respect of such membe +sons that the Treasury Board determines +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 15 +Vote No. +Items +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the sale of forestry and information produc +(b) the issue of licences, permits and certificate +Act and the Explosives Regulations, 2013; +(c) training and certification activities related to +referred to in paragraph (b); +(d) research, consultation, testing, analysis and +and research products as part of the departme +(e) the provision of internal support services u +Financial Administration Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENC +Ministère de la Sécurité publique et de la Protecti +1c +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year including from the provision of internal s +section 29.2 of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNME +Ministère des Travaux publics et des Services gou +1c +– Operating expenditures for the provision of accom +central services +– Authority to make recoverable expenditures in rel +the Canada Pension Plan, the Employment Insura +Property Management Act +– Authority to expend revenues that it receives duri +from the provision of accommodation, common a +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +cluding from the provision of internal support ser +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– To increase from $20,000,000 to $30,000,000 the a +gregate of expenditures made for the purposes o +Revolving Fund — established by Public Works an +Vote 23d, Appropriation Act No. 4, 1994–95, as am +and Government Services Vote 12b, Appropriatio +and Public Works and Government Services Vote +No. 2, 2011-12 — may exceed that Fundʼs revenue +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1c +– Operating expenditures +– Authority for the Minister of the Environment to e +quired by different Boards at the remuneration th +mine +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act and from the provision of services, the +ucts, the collection of entrance fees, the granting +of licenses or other authorizations, including +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring +the oil sands; +(e) fees for entry to federal real property or fed +(f) permits; and +(g) services in respect of federal real property +including the granting of surface leases to oil a +the issuance of licences for grazing +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces and mu +tions towards construction done by those bodies +– Authority to make recoverable advances not exce +shares of provincial and outside agencies of the c +cluding expenditures on other than federal prope +10c +– The grants listed in any of the Estimates for the fis +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 17 +Vote No. +Items +– Contributions, including ones to developing count +lateral Fund for the Implementation of the Montre +form of monetary payments or the provision of g +vices +DEPARTMENT OF TRANSPORT +Ministère des Transports +1c +– Operating expenditures +– Authority to make expenditures on other than fed +course of, or arising out of the exercise of jurisdic +– Authority for the payment of commissions for rev +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +cluding from the provision of internal support ser +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1c +– Operating expenditures +– Expenditures related to the upkeep of real propert +including engineering and other investigatory pla +not add tangible value to the property, payment o +public utilities +– Expenditures related to, subject to the approval of +(a) necessary remedial work on properties con +firm price contracts and sold under the Vetera +c. V-4), to correct defects for which neither the +tor may be held financially responsible; and +(b) other work on other properties that is requ +tor’s interest or right in those properties +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFIC +Ministère de la Diversification de l’économie de l’ +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 18 +Vote No. +Items +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of internal support services un +Act +– The payment to each member of the Queen’s Priv +is a Minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA F +QUEBEC +Agence de développement économique du Canad +Québec +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR +Agence fédérale de développement économique +1c +– Operating expenditures +– The payment to each member of the Queenʼs Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +FINANCIAL TRANSACTIONS AND REPORTS ANALY +Centre d’analyse des opérations et déclarations f +1c +– Program expenditures +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfu +1c +– Program expenditures +INTERNATIONAL JOINT COMMISSION (CANADIAN +Commission mixte internationale (section canadi +1c +– Program expenditures +– Expenses of the Canadian Section, including salar +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 19 +Vote No. +Items +– Expenses of studies, surveys and investigations b +International References +– Expenses of the Commission under the Canada-U +Water Quality Agreement +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1c +– Program expenditures +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1c +– Operating expenditures +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions, including the provision of goods an +national Thirty Meter Telescope Observatory +NATIONAL SECURITY AND INTELLIGENCE REVIEW +Secrétariat de l’Office de surveillance des activité +nationale et de renseignement +1c +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARC +Conseil de recherches en sciences naturelles et en +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of audit professional services +dian Council of Legislative Auditors; and +(b) the inquiries conducted under section 11 o +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 20 +Vote No. +Items +OFFICE OF THE COMMISSIONER FOR FEDERAL JUD +Bureau du commissaire à la magistrature fédérale +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of administrative services and +– Remuneration, allowances and expenses for judg +judges of the Supreme Court of Yukon, the Supre +west Territories and the Nunavut Court of Justice +Judges Act +5c +– Operating expenditures — Canadian Judicial Coun +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIO +Bureau du directeur des poursuites pénales +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of prosecution and prosecutio +(b) the provision to Crown corporations, non-f +international organizations of optional prosecu +related services that are consistent with the Of +(c) the provision of internal support services u +Act +OFFICES OF THE INFORMATION AND PRIVACY COM +CANADA +Commissariats à l’information et à la protection d +1c +– Program expenditures — Office of the Information +PARKS CANADA AGENCY +Agence Parcs Canada +1c +– Program expenditures +– Capital expenditures +– The grants listed in any of the Estimates for the fis +– Contributions, including +(a) expenditures on other than federal propert +(b) payments to provinces and municipalities a +the cost of undertakings carried out by those b +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du C +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of services to process record s +for persons convicted of offences under federal A +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 21 +Vote No. +Items +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the sale of products, the provision of inspec +vision of internal support services under section 2 +10c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year including from the provision of internal s +section 29.2 of that Act +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year from the provision of in +services under the Shared Services Canada Act — +in that fiscal year from the provision of those serv +5c +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of information techno +Shared Services Canada Act +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1c +– Payments to the Council that are referred to in par +dards Council of Canada Act +STATISTICS CANADA +Statistique Canada +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 22 +Vote No. +Items +fiscal year including from the provision of interna +section 29.2 of that Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of internal support services un +Act and from its other activities +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +15c +Compensation Adjustments +– Authority granted to the Treasury Board to supple +ation for the fiscal year that may need to be partia +result of adjustments made to terms and conditio +ment of the federal public administration, includin +Mounted Police, as well as of members of the Can +appointed by the Governor in Council and employ +tions as defined in subsection 83(1) of the Financi +30c +Paylist Requirements +– Authority granted to the Treasury Board to supple +ation for the fiscal year for +(a) requirements related to parental and mater +(b) entitlements on cessation of service or emp +(c) adjustments that have not been provided fr +tion Adjustments, made to terms and conditio +ment of the federal public administration, inclu +Mounted Police, as well as of members of the +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1c +– Payments to the corporation in respect of the cost +– Payments to the corporation for capital expenditu +– Payments to the corporation for the provision of r +Canada in accordance with contracts entered into +graph (c)(i) of Transport Vote 52d, Appropriation +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 23 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (C) 2021-2022, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1c +– Paiements à l’Administration pour les dépenses de +les dépenses en capital +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CA +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for the +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses p +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la vente de +tation de services d’inspection et de la prestation +internes en vertu de l’article 29.2 de cette loi +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 24 +No du crédit +Postes +AGENCE DE PROMOTION ÉCONOMIQUE DU CANAD +Atlantic Canada Opportunities Agency +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +DE L’ONTARIO +Federal Economic Development Agency for South +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +AGENCE PARCS CANADA +Parks Canada Agency +1c +– Dépenses du programme +– Dépenses en capital +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5c +– Dépenses en capital +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 25 +No du crédit +Postes +BUREAU DU COMMISSAIRE À LA MAGISTRATURE F +Office of the Commissioner for Federal Judicial A +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +nistratifs et de la formation judiciaire +– Traitements, indemnités et dépenses pour les juge +adjoints de la Cour suprême du Yukon, de la Cour +toires du Nord-Ouest et de la Cour de justice du N +dans la Loi sur les juges +5c +– Dépenses de fonctionnement — Conseil canadien +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services de poursuites et les services con +b) les services de poursuites et les services con +au mandat du Bureau — fournis de manière fa +tés d’État et à des organisations non fédérales +c) les services de soutien internes fournis en ve +de cette loi. +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services professionnels de vérification au +Conseil canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +ficateur général. +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU +Canadian Centre for Occupational Health and Safe +1c +– Dépenses du programme +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARA +FINANCIÈRES DU CANADA +Financial Transactions and Reports Analysis Cent +1c +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIO +Communications Security Establishment +1c +– Dépenses du programme +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de se +ment la prestation de services de soutien internes +29.2 de cette loi +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1c +– Dépenses du programme — Commissariat à l’info +COMMISSION CANADIENNE DES DROITS DE LA PER +Canadian Human Rights Commission +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1c +– Dépenses du programme +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1c +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +le traitement des demandes de suspension du cas +personnes condamnées pour des infractions à des +fédéraux +COMMISSION MIXTE INTERNATIONALE (SECTION C +International Joint Commission (Canadian Section +1c +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +Commission en vertu du mandat international qu +– Dépenses faites par la Commission en vertu de l’A +et les États-Unis relatif à la qualité de l’eau dans le +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1c +– Paiements au Conseil au titre de l’alinéa 5a) de la +nadien des normes +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +CONSEIL DE RECHERCHES EN SCIENCES NATURELL +Natural Sciences and Engineering Research Coun +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1c +– Dépenses de fonctionnement +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et d +servatoire international du Télescope de trente mè +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1c +– Paiements à la société pour les dépenses de fonct +penses en capital +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +15c +– Renonciation, au titre de l’article 24.1 de la Loi sur +nances publiques, à une créance relative à un prê +grant, due à Sa Majesté du chef du Canada et s’él +20c +– Radiation, au titre du paragraphe 25(2) de la Loi su +nances publiques, de 257 dettes relatives à des pr +migrants, dues à Sa Majesté du chef du Canada e +172 941 $ +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1c +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +Trésor, des engagements totalisant 46 061 550 858 +dits 1, 5 et 10 du ministère, quelle que soit l’année +sera effectué tout paiement afférent à l’un ou l’aut +ments (et dont il est estimé qu’une tranche de 23 3 +dra payable dans les années à venir) +– Autorisation de faire des dépenses ou des avances +réserve des directives du Conseil du Trésor, à l’ég +à des particuliers, des sociétés, des organismes ex +nistères ou organismes fédéraux et d’autres admi +services rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés s +du Canada; +b) de l’administration de ces programmes ou e +les primes, contributions, avantages, frais et au +gés pour les employés recrutés sur place à l’ex +pour d’autres personnes déterminées par le Co +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +contributions, y compris : +a) les montants versés à un bénéficiaire ou ce +tamment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées p +conseil, aux termes de l’article 3 de la Loi de 19 +défense, pour : +(i) l’acquisition ou le transfert d’équipemen +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +(ii) la fourniture de services aux fins de défe +(iii) l’acquisition ou le transfert de fourniture +aux fins de défense. +15c +– Paiements effectués dans le cadre : +a) de programmes d’assurance et d’avantages +ententes pour les militaires de la force régulièr +serve des Forces canadiennes; +b) de l’administration de ces programmes ou e +au titre des primes, contributions, avantages s +dépenses engagés pour ces militaires et pour d +déterminées par le Conseil du Trésor. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMI +CANADIEN +Department of Western Economic Diversification +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les ententes de recherche concertée et les se +b) les activités de pâturage et de reproduction +pâturages communautaires; +c) l’administration du programme « Agri-stabil +d) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services juridiques fournis de manière ob +tères et organismes fédéraux; +b) les services juridiques — conformes au man +fournis de manière facultative à des sociétés d +sations non fédérales ou internationales; +c) les services de soutien internes fournis en ve +de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services — ou la vente de pr +chant à la santé, au bien-être et aux activités d +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PR +Department of Public Safety and Emergency Prep +1c +– Dépenses de fonctionnement +– Dépenses en capital +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1c +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +10c +– Radiation, au titre du paragraphe 25(2) de la Loi su +nances publiques, de 26 711 dettes relatives à des +troyés au titre de la Loi fédérale sur l’aide financiè +de la Loi sur les prêts aux apprentis dues à Sa Ma +Canada et sʼélevant au total à 170 358 003 $ +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1c +– Dépenses de fonctionnement +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +– Autorisation au ministre de l’Environnement d’eng +conseils dont les commissions peuvent avoir beso +ceux-ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de lʼarticle 29.2 +prestation de services, de la vente de produits d’in +ception de droits d’accès ou de l’octroi de baux, d +autorisations, notamment : +a) les services de recherche, les services d’ana +scientifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +veillance des sables bitumineux; +e) les droits d’accès à des biens immeubles féd +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles f +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à titre de contributions aux travaux de constructio +administrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des org +et des organismes de l’extérieur, y compris les dé +l’égard de propriétés n’appartenant pas au gouve +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dévelo +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d’ +services +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +propriété intellectuelle du Canada; +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +b) les activités liées aux recherches sur les com +tre de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +merce, de la Loi canadienne sur les coopérativ +enne sur les organisations à but non lucratif; +e) les services et la procédure réglementaire au +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +les avis consultatifs au titre de la Loi sur la con +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1c +– Dépenses de fonctionnement, y compris celles liée +représentants du Canada à l’étranger, à leur perso +diens affectés par le gouvernement canadien au p +nismes internationaux +– Autorisation de faire des avances recouvrables à d +nationaux jusqu’à concurrence de la valeur des ac +sein de ces organismes +– Dépenses relatives aux locaux de l’Organisation d +ternationale +– Autorisation d’effectuer des dépenses recouvrable +toyens et résidents canadiens qui se trouvent en d +y compris leurs personnes à charge, et pour rapat +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +ment du commerce international, +(iii) les services de développement des inve +(iv) les services de télécommunication inter +(v) les autres services fournis à l’étranger à +organismes, sociétés d’État et autres organ +rales, +(vi) les services consulaires spécialisés. +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres i +fourniture de biens et de services pour : +a) la promotion du commerce et de l’investisse +b) l’aide humanitaire internationale et l’aide fo +sécurité internationale, le développement inter +mondiale. +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1c +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens immeu +compris celles relatives à des travaux de génie et +nique qui n’ajoutent aucune valeur tangible au bie +ment des taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en c +afférentes : +a) aux travaux de réparation nécessaires sur de +construites en vertu de contrats particuliers à p +conformément à la Loi sur les terres destinées +tants (S.R.C. (1970), ch. V-4), afin de corriger de +ni l’ancien combattant ni l’entrepreneur ne peu +cièrement responsables; +b) à tout autre travail qui s’impose sur d’autres +sauvegarder le droit ou l’intérêt que le directeu +de ces propriétés. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +montant inscrit à chacune des subventions pouva +réserve de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GEN +Department for Women and Gender Equality +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1c +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des commi +des pêches +– Autorisation de fournir gratuitement des locaux au +nationales des pêches +– Autorisation de faire des avances recouvrables éq +tants de la quote-part de ces commissions dans le +partagés +– Autorisation de faire des avances recouvrables po +transport et d’arrimage et d’autres services de la m +fournis à des particuliers, à des organismes indép +gouvernements en lien avec l’exercice de sa comp +navigation, y compris les aides à la navigation et +time +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de la Garde côtière canadienne; +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +– Autorisation de faire des paiements aux provinces +à des autorités locales ou privées à titre de contrib +de construction entrepris par ces administrations +– Autorisation d’acheter des bateaux de pêche comm +poser +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la vente de produits d’information et de prod +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 s +c) la formation et les attestations de formation +glement visés à l’alinéa b); +d) la perception, dans le cadre des activités du +pour des services de recherche, de consultatio +lyse et d’administration et pour l’accès à des tr +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +e) la prestation de services de soutien internes +29.2 de la Loi sur la gestion des finances publiq +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1c +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +raux dans le cadre de l’exercice d’une compétence +nautique +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +– Autorisation de payer des commissions pour le re +nus en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1c +– Dépenses de fonctionnement pour la prestation de +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +services communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Augmentation portant de 20 000 000 $ à 30 000 000 +quel le total des dépenses effectuées pour le Fond +Bureau de la traduction, établi par le crédit 23d de +pour 1994-1995 (Travaux publics et Services gouv +fié par le crédit 12b de la Loi de crédits no 4 pour 2 +publics et Services gouvernementaux) et par le cr +crédits no 2 pour 2011-2012 (Travaux publics et Se +taux), peut dépasser les recettes de ce fonds +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de l’Institut canadien de conserv +nadien d’information sur le patrimoine et du B +des produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +tale »; +c) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1c +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi e +tés +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +15c +Rajustements à la rémunération +– Autorisation donnée au Conseil du Trésor d’augme +cordé pour l’exercice qui peut nécessiter un financ +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +intégral par suite de rajustements effectués aux m +ou d’emploi de l’administration publique fédérale +darmerie royale du Canada, des membres des For +personnes nommées par le gouverneur en consei +sociétés d’État, au sens du paragraphe 83(1) de la +finances publiques +30c +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de service +c) des rajustements apportés aux modalités de +de l’administration publique fédérale, notamm +royale du Canada, et des membres des Forces +n’ont pas été pourvus par le crédit 15, Rajustem +tion. +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1c +– Dépenses du programme +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1c +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +nus tirés, au cours de l’exercice, des activités des +cette caisse +– Autorisation d’exploiter des cantines dans les étab +et de verser les recettes, au cours de l’exercice, à +sance des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inca +sultant de leur participation aux activités norm +sements fédéraux ou pour le compte de tels dé +b) aux personnes à charge de détenus — libéré +à la suite de leur participation à de telles activi +– Autorisation au ministre de la Sécurité publique et +vile, sous réserve de l’approbation du gouverneur +conclure une entente avec le gouvernement de to +selon le cas : +a) de l’incarcération, dans les établissements d +personnes condamnées ou transférées dans u +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +de ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +5c +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autocht +ticle 79 de la Loi sur le système correctionnel e +sous condition, au titre d’un accord visé à l’art +prévoyant la prestation de services correctionn +b) aux organisations à but non lucratif prenant +correctionnelles communautaires, aux provinc +tés, à titre de contributions pour leurs travaux +pectifs. +SERVICES PARTAGÉS CANADA +Shared Services Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5c +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de technologie de l’information au titre de la +tagés Canada +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1c +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1c +– Paiements à la Société pour les dépenses de fonct +STATISTIQUE CANADA +Statistics Canada +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1c +– Paiements à la société pour les dépenses liées à sa +– Paiements à la société pour les dépenses en capita +– Paiements à la société en vue de la prestation d’un +au Canada, conformément aux contrats conclus e +c)(i) du crédit 52d (Transports) de la Loi no 1 de 19 +de crédits +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 43 +SCHEDULE 2 +Based on the Supplementary Estimates (C), 2021–22, the amoun +items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year end +following fiscal year ending March 31, 2023 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) fees, related to border operations, for the prov +of a facility or for a product, right or privilege; and +(b) payments received under contracts entered int +5c +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +5c +– Capital expenditures +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 2 + +Page 44 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (C) 2021-2022, +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2023, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5c +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5c +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 2 (French) + +Page 45 + +Page 46 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/C-16_4.txt b/task5_model_evaluation/C-16_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..091dbcf131fdd025453edaca0a20a5265defeef0 --- /dev/null +++ b/task5_model_evaluation/C-16_4.txt @@ -0,0 +1,1492 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 4 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +MARCH 31, 2022 +BILL C-16 + +Page 2 +SUMMARY +This enactment grants the sum of $75,483,404,546 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 4 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 31st March, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 1, +2022–23. +$75,483,404,546 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund a sum not exceeding in the whole $75,483,404,546 +towards defraying the several charges and expenses of +the federal public administration for the fiscal year end- +ing March 31, 2023, not otherwise provided for, being the +aggregate of the following amounts: +(a) $28,652,262,606, which is three twelfths of the total +of the amounts of the items set out in Schedules 1 and +2 of the Main Estimates for the fiscal year ending +March 31, 2023, except for those items included in +Schedules 1.1 to 1.8; +2021-2022 + +Page 4 +(b) $5,363,275,810, which is four twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.1; +(c) $4,292,782,114, which is five twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.2; +(d) $2,499,738,866, which is six twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.3; +(e) $26,864,132, which is seven twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.4; +(f) $7,013,564,682, which is eight twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.5; +(g) $15,780,903,903, which is nine twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.6; +(h) $11,854,012,428, which is eleven twelfths of the to- +tal of the amounts of the items in those Estimates set +out in Schedule 1.7; and +(i) $5, which is twelve twelfths of the total of the +amounts of the items in those Estimates set out in +Schedule 1.8. +Purpose of each item +3 The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Adjustments in accounts of Canada — section 2 +4 An appropriation that is granted by this Act or any +other Act and referred to in section 2 may be charged af- +ter the end of the fiscal year for which the appropriation +is granted at any time before the day on which the Public +Accounts for that fiscal year are tabled in Parliament, for +the purpose of making adjustments in the accounts of +Canada for that fiscal year that do not require payments +out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +Sections 2-5 + +Page 5 +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2024, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2023. +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +Section +5 + +Page 6 +SCHEDULE 1.1 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrupt +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +written opinions, under the Competition Act at the +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 7 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF TRANSPORT +Ministère des Transports +1 +– Operating expenditures +– Authority to make expenditures on other than federal +of, or arising out of the exercise of jurisdiction in, aero +– Authority for the payment of commissions for revenue +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +5 +– The grants listed in any of the Estimates for the fiscal +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 8 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of staffing, assessment and counselling services +provision of internal support services under section 2 +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of information te +the Shared Services Canada Act — revenues that it re +from the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ca +it incurs in that fiscal year — revenues that it receives +the provision of information technology services unde +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +5 +– The grants listed in any of the Estimates for the fiscal +TELEFILM CANADA +Téléfilm Canada +1 +– Payments to the corporation to be used for the purpos +Canada Act +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into pur +(c)(i) of Transport Vote 52d, Appropriation Act No. 1, +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 9 +ANNEXE 1.1 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de la fourniture +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 10 +No du crédit +Postes +de dotation, d’évaluation et de counseling et de la +de soutien internes en vertu de l’article 29.2 de ce +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5 +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +priété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +de la Loi canadienne sur les coopératives et de +les organisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +avis consultatifs au titre de la Loi sur la concur +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRANSPORTS +Department of Transport +1 +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 11 +No du crédit +Postes +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1 +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1 +– Dépenses du programme +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de ce +perçues au cours de celui-ci qui proviennent de la +de technologie de l’information au titre de la Loi s +Canada +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 12 +No du crédit +Postes +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prévu +film Canada +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +crédits +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 13 +SCHEDULE 1.2 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtheranc +section 8 of the Canada Council for the Arts Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +5 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 + +Page 14 +Vote No. +Items +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 + +Page 15 +ANNEXE 1.2 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRA +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses de fon +penses en capital +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins générales +la Loi sur le Conseil des Arts du Canada +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROT +Department of Public Safety and Emergency Prepared +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +5 +– Subventions inscrites à tout budget des dépenses pou +inscrit à chacune des subventions pouvant être modif +probation du Conseil du Trésor +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +ternes en vertu de l’article 29.2 de cette loi +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 (French) + +Page 16 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute pério +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +celui-ci qui proviennent de la prestation de services d +vertu de l’article 29.2 de cette loi et de ses autres activ +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute pério +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊ +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 (French) + +Page 17 +SCHEDULE 1.3 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +5 +– Capital expenditures +PARKS CANADA AGENCY +Agence Parcs Canada +5 +– Capital expenditures +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.3 + +Page 18 +ANNEXE 1.3 +D’après le Budget principal des dépenses 2022-2023, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQU +L’ONTARIO +Federal Economic Development Agency for Southern +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +5 +– Dépenses en capital +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +5 +– Dépenses en capital +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION +Department of Citizenship and Immigration +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, y compris la fourniture de biens et de s +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINI +Administrative Tribunals Support Service of Canada +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.3 (French) + +Page 19 +SCHEDULE 1.4 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.4 + +Page 20 +ANNEXE 1.4 +D’après le Budget principal des dépenses 2022-2023, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TR +Canadian Centre for Occupational Health and Safety +1 +– Dépenses du programme +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.4 (French) + +Page 21 +SCHEDULE 1.5 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +L30 +– Loans under paragraph 3(1)(a) of the International Fin +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.5 + +Page 22 +ANNEXE 1.5 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOC +Department of Employment and Social Development +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Loi sur +nationale +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.5 (French) + +Page 23 +SCHEDULE 1.6 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services unde +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 + +Page 24 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 + +Page 25 +ANNEXE 1.6 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière obliga +organismes fédéraux; +b) les services juridiques — conformes au mandat +de manière facultative à des sociétés d’État et à de +dérales ou internationales; +c) les services de soutien internes fournis en vertu +cette loi. +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GENRE +Department for Women and Gender Equality +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +aux travaux effectués sur des propriétés n’appartenan +fédéral et aux services fournis à l’égard de celles-ci +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +en matériel +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +internes en vertu de l’article 29.2 de cette loi +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 (French) + +Page 26 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 (French) + +Page 27 +SCHEDULE 1.7 +Based on the Main Estimates 2022–23, the amount granted is $ +of the items in the Main Estimates that are set out in this Schedu +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) +tration Act of the Department +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 + +Page 28 +Vote No. +Items +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +Labrador and related vessels, terminals and infrastruc +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +5 +– Capital expenditures +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +of products, the provision of inspection services and t +support services under section 29.2 of that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide fo +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +– Authority to reuse any sums allotted and repaid to thi +er appropriations +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 + +Page 29 +ANNEXE 1.7 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de la vente de produits, de +vices d’inspection et de la prestation de services de so +de l’article 29.2 de cette loi +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +5 +– Dépenses en capital +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à sa ge +– Paiements à la société pour les dépenses en capital +– Paiements à la société pour les services de transport, y +de transport maritime entre la Nouvelle-Écosse et Ter +et les navires, terminaux et infrastructures connexes +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de produi +santé, au bien-être et aux activités de réglementati +b) la prestation de services de soutien internes en +de cette loi. +– Autorisation de contracter, au cours de l’exercice, des +du présent crédit jusqu’à concurrence d’une somme q +moment pendant l’exercice, dépasser le total des sold +nibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère pour +b) le solde des postes des crédits 1, 5 et 10 du min +figurant dans les prévisions de dépenses alors dép +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d) de +finances publiques du ministère. +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 (French) + +Page 30 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Services aux Au +– Dépenses relatives aux bâtiments, ouvrages, terrains +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +ORGANISATION CANADIENNE D’ÉLABORATION DE NO +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development Organ +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augmente +– Autorisation donnée au Conseil du Trésor de payer po +urgentes ou imprévues — auxquelles il n’est pas pour +tamment pour lʼoctroi de nouvelles subventions ou co +mentation du montant de toute subvention prévue da +penses pour l’exercice, dans la mesure où ces dépens +mandat du ministère ou de l’organisme pour lequel ce +– Autorisation de réemployer les sommes affectées à de +d’autres crédits et versées au présent crédit +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 (French) + +Page 31 +SCHEDULE 1.8 +Based on the Main Estimates 2022–23, the amount granted is $ +in the Main Estimates that are set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF FINANCE +Ministère des Finances +5 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of direct payments to the International Developm +exceed $911,436,000 in Canadian dollars in the fiscal +L10 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of loans to the International Development Assoc +ceed $287,710,000 in United States dollars in the fisca +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +20 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of direct payments for the purpose of contributio +financial institutions may not exceed $257,361,748 in +L25 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of the purchase of shares of international financi +exceed $113,066,671 in United States dollars in the fis +is estimated in Canadian dollars at $147,321,230 +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +L10 +– The amount that may be outstanding at any time durin +on April 1, 2022 and ending on June 30, 2027 — for th +Vote L29g, Appropriation Act No. 2, 1967, as amended +Vote L15b, Appropriation Act No. 3, 1990–91, by Depa +and Government Services Vote L7c, Appropriation Ac +Department of Public Works and Government Service +tion Act No. 4, 2018–19 — is not to exceed $50,000,00 +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.8 + +Page 32 +ANNEXE 1.8 +D’après le Budget principal des dépenses 2022-2023, la somme a +des postes de ce budget, figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +20 +– Aide financière fournie par le ministre des Affaires étr +tion avec le ministre des Finances, à titre de contribut +financières internationales pour l’exercice 2022-2023, +paragraphe 12(2) de la Loi d’aide au développement i +tions financières), ne dépasse pas 257 361 748 $ +L25 +– Achat d’actions d’institutions financières international +2022-2023 pour une somme d’au plus 113 066 671 $ U +147 321 230 $ CAN —, effectué en conformité avec le p +Loi d’aide au développement international (institution +à l’aide financière fournie par le ministre des Affaires +tation avec le ministre des Finances +MINISTÈRE DES FINANCES +Department of Finance +5 +– Aide financière fournie par le ministre des Finances à l +nale de développement, en vertu du paragraphe 8(2) d +cords de Bretton Woods et des accords connexes, sou +directs n’excédant pas, au total, 911 436 000 dollars ca +2022-2023 +L10 +– Aide financière fournie par le ministre des Finances à l +nale de développement par lʼoctroi de prêts qui, confo +graphe 8(2) de la Loi sur les accords de Bretton Wood +connexes, ne peut excéder 287 710 000 $ US pour l’ex +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G +Department of Public Works and Government Service +L10 +– Somme, n’excédant pas 50 000 000 $, qui peut être due +cours de la période commençant le 1er avril 2022 et se +2027, au titre du crédit L29g (Finances) de la Loi des s +tel qu’il a été modifié par le crédit L15b de la Loi de cr +1990-1991 (Approvisionnements et Services), par le cr +crédits no 5 pour 2017-2018 (ministère des Travaux pu +gouvernementaux) et par le crédit L10b de la Loi de c +2018-2019 (ministère des Travaux publics et des Serv +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.8 (French) + +Page 33 +SCHEDULE 2 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year end +following fiscal year ending March 31, 2024 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privileg +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 2 + +Page 34 +ANNEXE 2 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2024, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 2 (French) + +Page 35 + +Page 36 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/Can_policy_ensemble_query_with_evaluation (1).ipynb b/task5_model_evaluation/Can_policy_ensemble_query_with_evaluation (1).ipynb new file mode 100644 index 0000000000000000000000000000000000000000..5074025f0bc332747c8764facc6092d2fc51d213 --- /dev/null +++ b/task5_model_evaluation/Can_policy_ensemble_query_with_evaluation (1).ipynb @@ -0,0 +1,709 @@ +{ + "cells": [ + { + "cell_type": "markdown", + "id": "vKn48gXttML_", + "metadata": { + "id": "vKn48gXttML_" + }, + "source": [ + "## **Use ensemble for LLM model**" + ] + }, + { + "cell_type": "markdown", + "id": "252c5160-b5be-4f0e-b072-bf76af1885c3", + "metadata": { + "id": "252c5160-b5be-4f0e-b072-bf76af1885c3" + }, + "source": [ + "## To load the index and run query" + ] + }, + { + "cell_type": "code", + "execution_count": 1, + "id": "2drQV0WqPolq", + "metadata": { + "id": "2drQV0WqPolq" + }, + "outputs": [], + "source": [ + "# !pip install -q huggingface_hub\n", + "# !pip install -q llama-index\n", + "# !pip install -q transformers\n", + "# !pip install -q torch\n", + "# !pip install -q gradio\n", + "# !pip install -q llama-index-llms-huggingface\n", + "# !pip install -q llama-index-llms-huggingface-api\n", + "# !pip install -q llama-index-embeddings-huggingface\n", + "# !pip install -q llama-index-llms-groq\n", + "# !pip install -q llama-index-llms-gemini" + ] + }, + { + "cell_type": "code", + "execution_count": 2, + "id": "BjM4cigtuIrv", + "metadata": { + "id": "BjM4cigtuIrv" + }, + "outputs": [ + { + "ename": "ModuleNotFoundError", + "evalue": "No module named 'google.colab'", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mModuleNotFoundError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[2], line 1\u001b[0m\n\u001b[1;32m----> 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mgoogle\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mcolab\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m drive\n\u001b[0;32m 2\u001b[0m drive\u001b[38;5;241m.\u001b[39mmount(\u001b[38;5;124m'\u001b[39m\u001b[38;5;124m/content/drive\u001b[39m\u001b[38;5;124m'\u001b[39m)\n", + "\u001b[1;31mModuleNotFoundError\u001b[0m: No module named 'google.colab'" + ] + } + ], + "source": [ + "from google.colab import drive\n", + "drive.mount('/content/drive')" + ] + }, + { + "cell_type": "code", + "execution_count": 12, + "id": "63f9de39-5393-463c-954d-5f1b7760db6f", + "metadata": { + "id": "63f9de39-5393-463c-954d-5f1b7760db6f" + }, + "outputs": [ + { + "ename": "KeyboardInterrupt", + "evalue": "", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mKeyboardInterrupt\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[12], line 31\u001b[0m\n\u001b[0;32m 22\u001b[0m Settings\u001b[38;5;241m.\u001b[39membed_model \u001b[38;5;241m=\u001b[39m embed_model\n\u001b[0;32m 24\u001b[0m \u001b[38;5;66;03m#load indexs store in presist_dir\u001b[39;00m\n\u001b[0;32m 25\u001b[0m \n\u001b[0;32m 26\u001b[0m \u001b[38;5;66;03m## Note: Use folder in the google drive which having indexes (do not use folder having .txt file).\u001b[39;00m\n\u001b[0;32m 27\u001b[0m \u001b[38;5;66;03m## Indexed are build and kept in sum_key_vector_index_ensemble folder on gDrive.\u001b[39;00m\n\u001b[0;32m 28\u001b[0m \u001b[38;5;66;03m## Location - https://drive.google.com/drive/folders/14ASzYUxIPeUCtsxFY9Jwzb1FKXY08lA5?usp=share_link\u001b[39;00m\n\u001b[0;32m 29\u001b[0m \u001b[38;5;66;03m## If required, you can built it again. Please let us know to do it.\u001b[39;00m\n\u001b[1;32m---> 31\u001b[0m storage_context \u001b[38;5;241m=\u001b[39m \u001b[43mStorageContext\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfrom_defaults\u001b[49m\u001b[43m(\u001b[49m\u001b[43mpersist_dir\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43m \u001b[49m\u001b[38;5;124;43mr\u001b[39;49m\u001b[38;5;124;43m'\u001b[39;49m\u001b[38;5;124;43mC:\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mUsers\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43magshi\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mDownloads\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43msum_key_vector_index_ensemble-20240909T154445Z-001-20240911T083314Z-001\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43msum_key_vector_index_ensemble-20240909T154445Z-001\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43msum_key_vector_index_ensemble\u001b[39;49m\u001b[38;5;124;43m'\u001b[39;49m\u001b[43m)\u001b[49m\n\u001b[0;32m 32\u001b[0m vector_index \u001b[38;5;241m=\u001b[39m load_index_from_storage(storage_context, index_id \u001b[38;5;241m=\u001b[39m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m9ff973d9-c21b-4710-a8e6-dfe399aa2cd5\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[0;32m 33\u001b[0m keyword_index \u001b[38;5;241m=\u001b[39m load_index_from_storage(storage_context, index_id \u001b[38;5;241m=\u001b[39m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m34a4783e-7bbe-4eb9-acc6-0227b9173688\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\storage\\storage_context.py:134\u001b[0m, in \u001b[0;36mStorageContext.from_defaults\u001b[1;34m(cls, docstore, index_store, vector_store, image_store, vector_stores, graph_store, property_graph_store, persist_dir, fs)\u001b[0m\n\u001b[0;32m 132\u001b[0m vector_stores \u001b[38;5;241m=\u001b[39m vector_stores\n\u001b[0;32m 133\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[1;32m--> 134\u001b[0m vector_stores \u001b[38;5;241m=\u001b[39m \u001b[43mSimpleVectorStore\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfrom_namespaced_persist_dir\u001b[49m\u001b[43m(\u001b[49m\n\u001b[0;32m 135\u001b[0m \u001b[43m \u001b[49m\u001b[43mpersist_dir\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mfs\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mfs\u001b[49m\n\u001b[0;32m 136\u001b[0m \u001b[43m \u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 137\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m image_store:\n\u001b[0;32m 138\u001b[0m \u001b[38;5;66;03m# append image store to vector stores\u001b[39;00m\n\u001b[0;32m 139\u001b[0m vector_stores[IMAGE_VECTOR_STORE_NAMESPACE] \u001b[38;5;241m=\u001b[39m image_store \u001b[38;5;66;03m# type: ignore\u001b[39;00m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\vector_stores\\simple.py:203\u001b[0m, in \u001b[0;36mSimpleVectorStore.from_namespaced_persist_dir\u001b[1;34m(cls, persist_dir, fs)\u001b[0m\n\u001b[0;32m 199\u001b[0m vector_stores[DEFAULT_VECTOR_STORE] \u001b[38;5;241m=\u001b[39m \u001b[38;5;28mcls\u001b[39m\u001b[38;5;241m.\u001b[39mfrom_persist_dir(\n\u001b[0;32m 200\u001b[0m persist_dir\u001b[38;5;241m=\u001b[39mpersist_dir, fs\u001b[38;5;241m=\u001b[39mfs\n\u001b[0;32m 201\u001b[0m )\n\u001b[0;32m 202\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[1;32m--> 203\u001b[0m vector_stores[namespace] \u001b[38;5;241m=\u001b[39m \u001b[38;5;28;43mcls\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfrom_persist_dir\u001b[49m\u001b[43m(\u001b[49m\n\u001b[0;32m 204\u001b[0m \u001b[43m \u001b[49m\u001b[43mpersist_dir\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mpersist_dir\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mnamespace\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mnamespace\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mfs\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mfs\u001b[49m\n\u001b[0;32m 205\u001b[0m \u001b[43m \u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 206\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mException\u001b[39;00m:\n\u001b[0;32m 207\u001b[0m \u001b[38;5;66;03m# failed to listdir, so assume there is only one store\u001b[39;00m\n\u001b[0;32m 208\u001b[0m \u001b[38;5;28;01mtry\u001b[39;00m:\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\vector_stores\\simple.py:179\u001b[0m, in \u001b[0;36mSimpleVectorStore.from_persist_dir\u001b[1;34m(cls, persist_dir, namespace, fs)\u001b[0m\n\u001b[0;32m 177\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 178\u001b[0m persist_path \u001b[38;5;241m=\u001b[39m os\u001b[38;5;241m.\u001b[39mpath\u001b[38;5;241m.\u001b[39mjoin(persist_dir, persist_fname)\n\u001b[1;32m--> 179\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28;43mcls\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfrom_persist_path\u001b[49m\u001b[43m(\u001b[49m\u001b[43mpersist_path\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mfs\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mfs\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\vector_stores\\simple.py:415\u001b[0m, in \u001b[0;36mSimpleVectorStore.from_persist_path\u001b[1;34m(cls, persist_path, fs)\u001b[0m\n\u001b[0;32m 413\u001b[0m \u001b[38;5;28;01mwith\u001b[39;00m fs\u001b[38;5;241m.\u001b[39mopen(persist_path, \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mrb\u001b[39m\u001b[38;5;124m\"\u001b[39m) \u001b[38;5;28;01mas\u001b[39;00m f:\n\u001b[0;32m 414\u001b[0m data_dict \u001b[38;5;241m=\u001b[39m json\u001b[38;5;241m.\u001b[39mload(f)\n\u001b[1;32m--> 415\u001b[0m data \u001b[38;5;241m=\u001b[39m \u001b[43mSimpleVectorStoreData\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfrom_dict\u001b[49m\u001b[43m(\u001b[49m\u001b[43mdata_dict\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 416\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mcls\u001b[39m(data)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\api.py:70\u001b[0m, in \u001b[0;36mDataClassJsonMixin.from_dict\u001b[1;34m(cls, kvs, infer_missing)\u001b[0m\n\u001b[0;32m 65\u001b[0m \u001b[38;5;129m@classmethod\u001b[39m\n\u001b[0;32m 66\u001b[0m \u001b[38;5;28;01mdef\u001b[39;00m \u001b[38;5;21mfrom_dict\u001b[39m(\u001b[38;5;28mcls\u001b[39m: Type[A],\n\u001b[0;32m 67\u001b[0m kvs: Json,\n\u001b[0;32m 68\u001b[0m \u001b[38;5;241m*\u001b[39m,\n\u001b[0;32m 69\u001b[0m infer_missing\u001b[38;5;241m=\u001b[39m\u001b[38;5;28;01mFalse\u001b[39;00m) \u001b[38;5;241m-\u001b[39m\u001b[38;5;241m>\u001b[39m A:\n\u001b[1;32m---> 70\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[43m_decode_dataclass\u001b[49m\u001b[43m(\u001b[49m\u001b[38;5;28;43mcls\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mkvs\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:233\u001b[0m, in \u001b[0;36m_decode_dataclass\u001b[1;34m(cls, kvs, infer_missing)\u001b[0m\n\u001b[0;32m 231\u001b[0m init_kwargs[field\u001b[38;5;241m.\u001b[39mname] \u001b[38;5;241m=\u001b[39m value\n\u001b[0;32m 232\u001b[0m \u001b[38;5;28;01melif\u001b[39;00m _is_supported_generic(field_type) \u001b[38;5;129;01mand\u001b[39;00m field_type \u001b[38;5;241m!=\u001b[39m \u001b[38;5;28mstr\u001b[39m:\n\u001b[1;32m--> 233\u001b[0m init_kwargs[field\u001b[38;5;241m.\u001b[39mname] \u001b[38;5;241m=\u001b[39m \u001b[43m_decode_generic\u001b[49m\u001b[43m(\u001b[49m\u001b[43mfield_type\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 234\u001b[0m \u001b[43m \u001b[49m\u001b[43mfield_value\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 235\u001b[0m \u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 236\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 237\u001b[0m init_kwargs[field\u001b[38;5;241m.\u001b[39mname] \u001b[38;5;241m=\u001b[39m _support_extended_types(field_type,\n\u001b[0;32m 238\u001b[0m field_value)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:304\u001b[0m, in \u001b[0;36m_decode_generic\u001b[1;34m(type_, value, infer_missing)\u001b[0m\n\u001b[0;32m 301\u001b[0m \u001b[38;5;66;03m# a mapping type has `.keys()` and `.values()`\u001b[39;00m\n\u001b[0;32m 302\u001b[0m \u001b[38;5;66;03m# (see collections.abc)\u001b[39;00m\n\u001b[0;32m 303\u001b[0m ks \u001b[38;5;241m=\u001b[39m _decode_dict_keys(k_type, value\u001b[38;5;241m.\u001b[39mkeys(), infer_missing)\n\u001b[1;32m--> 304\u001b[0m vs \u001b[38;5;241m=\u001b[39m \u001b[43m_decode_items\u001b[49m\u001b[43m(\u001b[49m\u001b[43mv_type\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mvalue\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mvalues\u001b[49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 305\u001b[0m xs \u001b[38;5;241m=\u001b[39m \u001b[38;5;28mzip\u001b[39m(ks, vs)\n\u001b[0;32m 306\u001b[0m \u001b[38;5;28;01melif\u001b[39;00m _is_tuple(type_):\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:410\u001b[0m, in \u001b[0;36m_decode_items\u001b[1;34m(type_args, xs, infer_missing)\u001b[0m\n\u001b[0;32m 405\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 406\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mTypeError\u001b[39;00m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mNumber of types specified in the collection type \u001b[39m\u001b[38;5;132;01m{\u001b[39;00m\u001b[38;5;28mstr\u001b[39m(type_args)\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 407\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdoes not match number of elements in the collection. In case you are working with tuples\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 408\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtake a look at this document \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 409\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdocs.python.org/3/library/typing.html#annotating-tuples.\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[1;32m--> 410\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mlist\u001b[39m(_decode_type(type_args, x, infer_missing) \u001b[38;5;28;01mfor\u001b[39;00m x \u001b[38;5;129;01min\u001b[39;00m xs)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:410\u001b[0m, in \u001b[0;36m\u001b[1;34m(.0)\u001b[0m\n\u001b[0;32m 405\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 406\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mTypeError\u001b[39;00m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mNumber of types specified in the collection type \u001b[39m\u001b[38;5;132;01m{\u001b[39;00m\u001b[38;5;28mstr\u001b[39m(type_args)\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 407\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdoes not match number of elements in the collection. In case you are working with tuples\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 408\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtake a look at this document \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 409\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdocs.python.org/3/library/typing.html#annotating-tuples.\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[1;32m--> 410\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mlist\u001b[39m(\u001b[43m_decode_type\u001b[49m\u001b[43m(\u001b[49m\u001b[43mtype_args\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mx\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m \u001b[38;5;28;01mfor\u001b[39;00m x \u001b[38;5;129;01min\u001b[39;00m xs)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:247\u001b[0m, in \u001b[0;36m_decode_type\u001b[1;34m(type_, value, infer_missing)\u001b[0m\n\u001b[0;32m 245\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m _get_decoder_in_global_config(type_)(value)\n\u001b[0;32m 246\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m _is_supported_generic(type_):\n\u001b[1;32m--> 247\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[43m_decode_generic\u001b[49m\u001b[43m(\u001b[49m\u001b[43mtype_\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mvalue\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 248\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m is_dataclass(type_) \u001b[38;5;129;01mor\u001b[39;00m is_dataclass(value):\n\u001b[0;32m 249\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m _decode_dataclass(type_, value, infer_missing)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:315\u001b[0m, in \u001b[0;36m_decode_generic\u001b[1;34m(type_, value, infer_missing)\u001b[0m\n\u001b[0;32m 313\u001b[0m xs \u001b[38;5;241m=\u001b[39m \u001b[38;5;28mdict\u001b[39m(\u001b[38;5;28mzip\u001b[39m(_decode_items(_get_type_arg_param(type_, \u001b[38;5;241m0\u001b[39m), value\u001b[38;5;241m.\u001b[39mkeys(), infer_missing), value\u001b[38;5;241m.\u001b[39mvalues()))\n\u001b[0;32m 314\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[1;32m--> 315\u001b[0m xs \u001b[38;5;241m=\u001b[39m \u001b[43m_decode_items\u001b[49m\u001b[43m(\u001b[49m\u001b[43m_get_type_arg_param\u001b[49m\u001b[43m(\u001b[49m\u001b[43mtype_\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;241;43m0\u001b[39;49m\u001b[43m)\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mvalue\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 317\u001b[0m collection_type \u001b[38;5;241m=\u001b[39m _resolve_collection_type_to_decode_to(type_)\n\u001b[0;32m 318\u001b[0m res \u001b[38;5;241m=\u001b[39m collection_type(xs)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:410\u001b[0m, in \u001b[0;36m_decode_items\u001b[1;34m(type_args, xs, infer_missing)\u001b[0m\n\u001b[0;32m 405\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 406\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mTypeError\u001b[39;00m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mNumber of types specified in the collection type \u001b[39m\u001b[38;5;132;01m{\u001b[39;00m\u001b[38;5;28mstr\u001b[39m(type_args)\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 407\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdoes not match number of elements in the collection. In case you are working with tuples\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 408\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtake a look at this document \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 409\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdocs.python.org/3/library/typing.html#annotating-tuples.\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[1;32m--> 410\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mlist\u001b[39m(_decode_type(type_args, x, infer_missing) \u001b[38;5;28;01mfor\u001b[39;00m x \u001b[38;5;129;01min\u001b[39;00m xs)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:410\u001b[0m, in \u001b[0;36m\u001b[1;34m(.0)\u001b[0m\n\u001b[0;32m 405\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[0;32m 406\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mTypeError\u001b[39;00m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mNumber of types specified in the collection type \u001b[39m\u001b[38;5;132;01m{\u001b[39;00m\u001b[38;5;28mstr\u001b[39m(type_args)\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 407\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdoes not match number of elements in the collection. In case you are working with tuples\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 408\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtake a look at this document \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 409\u001b[0m \u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mdocs.python.org/3/library/typing.html#annotating-tuples.\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[1;32m--> 410\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mlist\u001b[39m(\u001b[43m_decode_type\u001b[49m\u001b[43m(\u001b[49m\u001b[43mtype_args\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mx\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43minfer_missing\u001b[49m\u001b[43m)\u001b[49m \u001b[38;5;28;01mfor\u001b[39;00m x \u001b[38;5;129;01min\u001b[39;00m xs)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:250\u001b[0m, in \u001b[0;36m_decode_type\u001b[1;34m(type_, value, infer_missing)\u001b[0m\n\u001b[0;32m 248\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m is_dataclass(type_) \u001b[38;5;129;01mor\u001b[39;00m is_dataclass(value):\n\u001b[0;32m 249\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m _decode_dataclass(type_, value, infer_missing)\n\u001b[1;32m--> 250\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[43m_support_extended_types\u001b[49m\u001b[43m(\u001b[49m\u001b[43mtype_\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mvalue\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\core.py:271\u001b[0m, in \u001b[0;36m_support_extended_types\u001b[1;34m(field_type, field_value)\u001b[0m\n\u001b[0;32m 267\u001b[0m \u001b[38;5;28;01melif\u001b[39;00m _issubclass_safe(field_type, UUID):\n\u001b[0;32m 268\u001b[0m res \u001b[38;5;241m=\u001b[39m (field_value\n\u001b[0;32m 269\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m \u001b[38;5;28misinstance\u001b[39m(field_value, UUID)\n\u001b[0;32m 270\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m UUID(field_value))\n\u001b[1;32m--> 271\u001b[0m \u001b[38;5;28;01melif\u001b[39;00m \u001b[43m_issubclass_safe\u001b[49m\u001b[43m(\u001b[49m\u001b[43mfield_type\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43m(\u001b[49m\u001b[38;5;28;43mint\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;28;43mfloat\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;28;43mstr\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;28;43mbool\u001b[39;49m\u001b[43m)\u001b[49m\u001b[43m)\u001b[49m:\n\u001b[0;32m 272\u001b[0m res \u001b[38;5;241m=\u001b[39m (field_value\n\u001b[0;32m 273\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m \u001b[38;5;28misinstance\u001b[39m(field_value, field_type)\n\u001b[0;32m 274\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m field_type(field_value))\n\u001b[0;32m 275\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\dataclasses_json\\utils.py:118\u001b[0m, in \u001b[0;36m_issubclass_safe\u001b[1;34m(cls, classinfo)\u001b[0m\n\u001b[0;32m 116\u001b[0m \u001b[38;5;28;01mdef\u001b[39;00m \u001b[38;5;21m_issubclass_safe\u001b[39m(\u001b[38;5;28mcls\u001b[39m, classinfo):\n\u001b[0;32m 117\u001b[0m \u001b[38;5;28;01mtry\u001b[39;00m:\n\u001b[1;32m--> 118\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28missubclass\u001b[39m(\u001b[38;5;28mcls\u001b[39m, classinfo)\n\u001b[0;32m 119\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mException\u001b[39;00m:\n\u001b[0;32m 120\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m (_is_new_type_subclass_safe(\u001b[38;5;28mcls\u001b[39m, classinfo)\n\u001b[0;32m 121\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m _is_new_type(\u001b[38;5;28mcls\u001b[39m)\n\u001b[0;32m 122\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m \u001b[38;5;28;01mFalse\u001b[39;00m)\n", + "\u001b[1;31mKeyboardInterrupt\u001b[0m: " + ] + }, + { + "ename": "", + "evalue": "", + "output_type": "error", + "traceback": [ + "\u001b[1;31mThe Kernel crashed while executing code in the current cell or a previous cell. \n", + "\u001b[1;31mPlease review the code in the cell(s) to identify a possible cause of the failure. \n", + "\u001b[1;31mClick here for more info. \n", + "\u001b[1;31mView Jupyter log for further details." + ] + } + ], + "source": [ + "from llama_index.core import Settings\n", + "from llama_index.llms.groq import Groq\n", + "from llama_index.llms.huggingface import HuggingFaceLLM\n", + "from llama_index.llms.huggingface_api import HuggingFaceInferenceAPI\n", + "from llama_index.embeddings.huggingface import HuggingFaceEmbedding\n", + "from llama_index.core import StorageContext\n", + "from llama_index.core import load_index_from_storage\n", + "from llama_index.core import SummaryIndex\n", + "from llama_index.core import PromptTemplate\n", + "from llama_index.core.tools import QueryEngineTool\n", + "import pandas as pd\n", + "import nest_asyncio\n", + "nest_asyncio.apply()\n", + "\n", + "# define LLM, Embed models\n", + "\n", + "## Note: Please replace API keys with your own API keys here.\n", + "\n", + "Settings.llm = Groq(model=\"llama-3.1-8b-instant\", api_key=\"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\")\n", + "Settings.chunk_size = 1024\n", + "embed_model = HuggingFaceEmbedding(model_name=\"thenlper/gte-large\")\n", + "Settings.embed_model = embed_model\n", + "\n", + "#load indexs store in presist_dir\n", + "\n", + "## Note: Use folder in the google drive which having indexes (do not use folder having .txt file).\n", + "## Indexed are build and kept in sum_key_vector_index_ensemble folder on gDrive.\n", + "## Location - https://drive.google.com/drive/folders/14ASzYUxIPeUCtsxFY9Jwzb1FKXY08lA5?usp=share_link\n", + "## If required, you can built it again. Please let us know to do it.\n", + "\n", + "storage_context = StorageContext.from_defaults(persist_dir = r'C:\\Users\\agshi\\Downloads\\sum_key_vector_index_ensemble-20240909T154445Z-001-20240911T083314Z-001\\sum_key_vector_index_ensemble-20240909T154445Z-001\\sum_key_vector_index_ensemble')\n", + "vector_index = load_index_from_storage(storage_context, index_id = \"9ff973d9-c21b-4710-a8e6-dfe399aa2cd5\")\n", + "keyword_index = load_index_from_storage(storage_context, index_id = \"34a4783e-7bbe-4eb9-acc6-0227b9173688\")\n", + "summary_index = load_index_from_storage(storage_context, index_id = \"1f3c9c00-00af-4435-be85-78e07c12417e\")\n", + "\n", + "#the default question answer prompt template\n", + "\n", + "QA_PROMPT_TMPL = (\n", + " \"Context information is below.\\n\"\n", + " \"---------------------\\n\"\n", + " \"{context_str}\\n\"\n", + " \"---------------------\\n\"\n", + " \"Given the context information and not prior knowledge, \"\n", + " \"answer the question. If the answer is not in the context, inform \"\n", + " \"the user that you can't answer the question - DO NOT MAKE UP AN ANSWER.\\n\"\n", + " \"Question: {query_str}\\n\"\n", + " \"Answer : \"\n", + ")\n", + "QA_PROMPT = PromptTemplate(QA_PROMPT_TMPL)\n", + "\n", + "# assign prompt to query_engine\n", + "\n", + "keyword_query_engine = keyword_index.as_query_engine(\n", + " text_qa_template=QA_PROMPT\n", + ")\n", + "vector_query_engine = vector_index.as_query_engine(text_qa_template=QA_PROMPT)\n", + "\n", + "summary_query_engine = summary_index.as_query_engine(text_qa_template=QA_PROMPT)\n", + "\n", + "\n", + "# Convert them to queryenginetools\n", + "\n", + "keyword_tool = QueryEngineTool.from_defaults(\n", + " query_engine=keyword_query_engine,\n", + " description=\"Useful for answering questions about this context\",\n", + ")\n", + "\n", + "vector_tool = QueryEngineTool.from_defaults(\n", + " query_engine=vector_query_engine,\n", + " description=\"Useful for answering questions about this context\",\n", + ")\n", + "\n", + "summary_tool = QueryEngineTool.from_defaults(\n", + " query_engine=summary_query_engine,\n", + " description=\"Useful for answering questions about this context\",\n", + ")\n", + "\n", + "# To enable synthesis between documents\n", + "\n", + "from llama_index.core.query_engine import RouterQueryEngine\n", + "from llama_index.core.selectors import LLMSingleSelector, LLMMultiSelector\n", + "from llama_index.core.selectors import (\n", + " PydanticMultiSelector,\n", + " PydanticSingleSelector,\n", + ")\n", + "from llama_index.core.response_synthesizers import TreeSummarize\n", + "\n", + "TREE_SUMMARIZE_PROMPT_TMPL = (\n", + " \"Context information from multiple sources is below. Each source may or\"\n", + " \" may not have \\na relevance score attached to\"\n", + " \" it.\\n---------------------\\n{context_str}\\n---------------------\\nGiven\"\n", + " \" the information from multiple sources and their associated relevance\"\n", + " \" scores (if provided) and not prior knowledge, answer the question. If\"\n", + " \" the answer is not in the context, inform the user that you can't answer\"\n", + " \" the question.\\nQuestion: {query_str}\\nAnswer: \"\n", + ")\n", + "\n", + "tree_summarize = TreeSummarize(\n", + " summary_template=PromptTemplate(TREE_SUMMARIZE_PROMPT_TMPL)\n", + ")\n", + "\n", + "#this the final query_engine\n", + "\n", + "query_engine = RouterQueryEngine(\n", + " selector=LLMMultiSelector.from_defaults(),\n", + " query_engine_tools=[\n", + " keyword_tool,\n", + " vector_tool,\n", + " summary_tool,\n", + " ],\n", + " summarizer=tree_summarize,\n", + ")" + ] + }, + { + "cell_type": "markdown", + "id": "ac39e364-1be3-46e8-bf84-55148d1786fa", + "metadata": { + "id": "ac39e364-1be3-46e8-bf84-55148d1786fa" + }, + "source": [ + "### without any query transform" + ] + }, + { + "cell_type": "code", + "execution_count": 11, + "id": "49fa4f27-4d8a-4074-bf27-a5195e73bdce", + "metadata": { + "id": "49fa4f27-4d8a-4074-bf27-a5195e73bdce" + }, + "outputs": [ + { + "name": "stderr", + "output_type": "stream", + "text": [ + "C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\transformers\\models\\bert\\modeling_bert.py:439: UserWarning: 1Torch was not compiled with flash attention. (Triggered internally at ..\\aten\\src\\ATen\\native\\transformers\\cuda\\sdp_utils.cpp:455.)\n", + " attn_output = torch.nn.functional.scaled_dot_product_attention(\n" + ] + }, + { + "data": { + "text/markdown": [ + "**`Final Response:`** I'm ready to answer your question based on the provided context information, specifically regarding the disclosure and use of confidential information as per the Global Minimum Tax Act and related legislation. Please go ahead and ask your question." + ], + "text/plain": [ + "" + ] + }, + "metadata": {}, + "output_type": "display_data" + } + ], + "source": [ + "response = await query_engine.aquery(\n", + " \" \"\n", + ")\n", + "\n", + "from llama_index.core.response.notebook_utils import display_response\n", + "\n", + "display_response(response)" + ] + }, + { + "cell_type": "markdown", + "id": "b2940a9f-b335-4740-955a-b0ed46861541", + "metadata": { + "id": "b2940a9f-b335-4740-955a-b0ed46861541" + }, + "source": [ + "### add query transformation improve retrival" + ] + }, + { + "cell_type": "code", + "execution_count": 13, + "id": "42bf1a09-69e8-48f9-95c0-017d28ce43f4", + "metadata": { + "id": "42bf1a09-69e8-48f9-95c0-017d28ce43f4" + }, + "outputs": [], + "source": [ + "def refine_query(query: str) -> str:\n", + " refined_query = f\"Provide a detailed answer about '{query}' in the context of legal enquiries\"\n", + " return refined_query" + ] + }, + { + "cell_type": "code", + "execution_count": 14, + "id": "bdf741e8-bdf1-4a32-9cb1-f01a1e5b7264", + "metadata": { + "id": "bdf741e8-bdf1-4a32-9cb1-f01a1e5b7264" + }, + "outputs": [], + "source": [ + "original_query = \"How much can the Minister of Health pay out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests\"\n", + "refined_query = refine_query(original_query)" + ] + }, + { + "cell_type": "code", + "execution_count": 15, + "id": "b0dc9029-8ab3-4bba-bf83-2dffba2baf39", + "metadata": { + "id": "b0dc9029-8ab3-4bba-bf83-2dffba2baf39" + }, + "outputs": [ + { + "data": { + "text/markdown": [ + "**`Final Response:`** Based on the provided context information from Bill C-10 and Bill C-8, the Minister of Health is authorized to make payments out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests.\n", + "\n", + "From Bill C-10, it is stated that the Minister of Health can pay up to $2.5 billion out of the Consolidated Revenue Fund in relation to COVID-19 tests. This is stated in Section 1 of the Act, which reads: \"The Minister of Health may make payments, the total of which may not exceed $2.5 billion, out of the Consolidated Revenue Fund for any expenses incurred on or after January 1, 2022 in relation to coronavirus disease 2019 (COVID-19) tests.\"\n", + "\n", + "From Bill C-8, it is stated that the Minister of Health can also pay up to $1.72 billion out of the Consolidated Revenue Fund in relation to COVID-19 tests. This is stated in Part 6 of the Act, which reads: \"Part 6 authorizes the Minister of Health to make payments of up to $1.72 billion out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests.\"\n", + "\n", + "It is worth noting that these two bills may have different purposes and provisions, but in the context of the question, both bills provide information on the Minister of Health's authority to make payments out of the Consolidated Revenue Fund in relation to COVID-19 tests.\n", + "\n", + "Therefore, the total amount that the Minister of Health can pay out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests is the sum of the authorized amounts from both bills, which is $2.5 billion + $1.72 billion = $4.22 billion.\n", + "\n", + "However, it is also possible that the Minister of Health may only be authorized to make payments up to the lower of the two amounts, which is $1.72 billion, if the expenses incurred are only up to that amount. But based on the information provided, it seems that the Minister of Health has the authority to make payments up to the higher amount of $2.5 billion." + ], + "text/plain": [ + "" + ] + }, + "metadata": {}, + "output_type": "display_data" + } + ], + "source": [ + "response = await query_engine.aquery(\n", + " refined_query\n", + ")\n", + "\n", + "from llama_index.core.response.notebook_utils import display_response\n", + "\n", + "display_response(response)" + ] + }, + { + "cell_type": "markdown", + "id": "9622762a-0109-4a35-ad70-eae7291f53d4", + "metadata": { + "id": "9622762a-0109-4a35-ad70-eae7291f53d4" + }, + "source": [ + "## Evaluation" + ] + }, + { + "cell_type": "markdown", + "id": "2GjZqIeUIQ0r", + "metadata": { + "id": "2GjZqIeUIQ0r" + }, + "source": [ + "## Proviing API key for Google Gemini API" + ] + }, + { + "cell_type": "markdown", + "id": "tg6gD-aaJig7", + "metadata": { + "id": "tg6gD-aaJig7" + }, + "source": [ + "## loading the data from google drive" + ] + }, + { + "cell_type": "code", + "execution_count": 11, + "id": "8rfq-4aHIODo", + "metadata": { + "id": "8rfq-4aHIODo" + }, + "outputs": [ + { + "ename": "ImportError", + "evalue": "`llama-index-readers-file` package not found", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mImportError\u001b[0m Traceback (most recent call last)", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\readers\\file\\base.py:52\u001b[0m, in \u001b[0;36m_try_loading_included_file_formats\u001b[1;34m()\u001b[0m\n\u001b[0;32m 51\u001b[0m \u001b[38;5;28;01mtry\u001b[39;00m:\n\u001b[1;32m---> 52\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mllama_index\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mreaders\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mfile\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m (\n\u001b[0;32m 53\u001b[0m DocxReader,\n\u001b[0;32m 54\u001b[0m EpubReader,\n\u001b[0;32m 55\u001b[0m HWPReader,\n\u001b[0;32m 56\u001b[0m ImageReader,\n\u001b[0;32m 57\u001b[0m IPYNBReader,\n\u001b[0;32m 58\u001b[0m MarkdownReader,\n\u001b[0;32m 59\u001b[0m MboxReader,\n\u001b[0;32m 60\u001b[0m PandasCSVReader,\n\u001b[0;32m 61\u001b[0m PandasExcelReader,\n\u001b[0;32m 62\u001b[0m PDFReader,\n\u001b[0;32m 63\u001b[0m PptxReader,\n\u001b[0;32m 64\u001b[0m VideoAudioReader,\n\u001b[0;32m 65\u001b[0m ) \u001b[38;5;66;03m# pants: no-infer-dep\u001b[39;00m\n\u001b[0;32m 66\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m:\n", + "\u001b[1;31mImportError\u001b[0m: cannot import name 'DocxReader' from 'llama_index.readers.file' (unknown location)", + "\nDuring handling of the above exception, another exception occurred:\n", + "\u001b[1;31mImportError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[11], line 2\u001b[0m\n\u001b[0;32m 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mllama_index\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mcore\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m SimpleDirectoryReader\n\u001b[1;32m----> 2\u001b[0m documents \u001b[38;5;241m=\u001b[39m \u001b[43mSimpleDirectoryReader\u001b[49m\u001b[43m(\u001b[49m\u001b[38;5;124;43mr\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[38;5;124;43mC:\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mUsers\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43magshi\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mDownloads\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mdiscussion_data-20240911T083316Z-001\u001b[39;49m\u001b[38;5;124;43m\\\u001b[39;49m\u001b[38;5;124;43mdiscussion_data\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mfilename_as_id\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43;01mTrue\u001b[39;49;00m\u001b[43m)\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mload_data\u001b[49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 3\u001b[0m \u001b[38;5;28mprint\u001b[39m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mLoaded \u001b[39m\u001b[38;5;132;01m{\u001b[39;00m\u001b[38;5;28mlen\u001b[39m(documents)\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m documents.\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\readers\\file\\base.py:697\u001b[0m, in \u001b[0;36mSimpleDirectoryReader.load_data\u001b[1;34m(self, show_progress, num_workers, fs)\u001b[0m\n\u001b[0;32m 692\u001b[0m files_to_process \u001b[38;5;241m=\u001b[39m tqdm(\n\u001b[0;32m 693\u001b[0m \u001b[38;5;28mself\u001b[39m\u001b[38;5;241m.\u001b[39minput_files, desc\u001b[38;5;241m=\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mLoading files\u001b[39m\u001b[38;5;124m\"\u001b[39m, unit\u001b[38;5;241m=\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mfile\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 694\u001b[0m )\n\u001b[0;32m 695\u001b[0m \u001b[38;5;28;01mfor\u001b[39;00m input_file \u001b[38;5;129;01min\u001b[39;00m files_to_process:\n\u001b[0;32m 696\u001b[0m documents\u001b[38;5;241m.\u001b[39mextend(\n\u001b[1;32m--> 697\u001b[0m \u001b[43mSimpleDirectoryReader\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mload_file\u001b[49m\u001b[43m(\u001b[49m\n\u001b[0;32m 698\u001b[0m \u001b[43m \u001b[49m\u001b[43minput_file\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43minput_file\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 699\u001b[0m \u001b[43m \u001b[49m\u001b[43mfile_metadata\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfile_metadata\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 700\u001b[0m \u001b[43m \u001b[49m\u001b[43mfile_extractor\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfile_extractor\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 701\u001b[0m \u001b[43m \u001b[49m\u001b[43mfilename_as_id\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mfilename_as_id\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 702\u001b[0m \u001b[43m \u001b[49m\u001b[43mencoding\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mencoding\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 703\u001b[0m \u001b[43m \u001b[49m\u001b[43merrors\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43merrors\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 704\u001b[0m \u001b[43m \u001b[49m\u001b[43mraise_on_error\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mraise_on_error\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 705\u001b[0m \u001b[43m \u001b[49m\u001b[43mfs\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mfs\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 706\u001b[0m \u001b[43m \u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 707\u001b[0m )\n\u001b[0;32m 709\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m \u001b[38;5;28mself\u001b[39m\u001b[38;5;241m.\u001b[39m_exclude_metadata(documents)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\readers\\file\\base.py:518\u001b[0m, in \u001b[0;36mSimpleDirectoryReader.load_file\u001b[1;34m(input_file, file_metadata, file_extractor, filename_as_id, encoding, errors, raise_on_error, fs)\u001b[0m\n\u001b[0;32m 485\u001b[0m \u001b[38;5;250m\u001b[39m\u001b[38;5;124;03m\"\"\"\u001b[39;00m\n\u001b[0;32m 486\u001b[0m \u001b[38;5;124;03mStatic method for loading file.\u001b[39;00m\n\u001b[0;32m 487\u001b[0m \n\u001b[1;32m (...)\u001b[0m\n\u001b[0;32m 515\u001b[0m \u001b[38;5;124;03m List[Document]: loaded documents\u001b[39;00m\n\u001b[0;32m 516\u001b[0m \u001b[38;5;124;03m\"\"\"\u001b[39;00m\n\u001b[0;32m 517\u001b[0m \u001b[38;5;66;03m# TODO: make this less redundant\u001b[39;00m\n\u001b[1;32m--> 518\u001b[0m default_file_reader_cls \u001b[38;5;241m=\u001b[39m \u001b[43mSimpleDirectoryReader\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43msupported_suffix_fn\u001b[49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 519\u001b[0m default_file_reader_suffix \u001b[38;5;241m=\u001b[39m \u001b[38;5;28mlist\u001b[39m(default_file_reader_cls\u001b[38;5;241m.\u001b[39mkeys())\n\u001b[0;32m 520\u001b[0m metadata: Optional[\u001b[38;5;28mdict\u001b[39m] \u001b[38;5;241m=\u001b[39m \u001b[38;5;28;01mNone\u001b[39;00m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\core\\readers\\file\\base.py:67\u001b[0m, in \u001b[0;36m_try_loading_included_file_formats\u001b[1;34m()\u001b[0m\n\u001b[0;32m 52\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mllama_index\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mreaders\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mfile\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m (\n\u001b[0;32m 53\u001b[0m DocxReader,\n\u001b[0;32m 54\u001b[0m EpubReader,\n\u001b[1;32m (...)\u001b[0m\n\u001b[0;32m 64\u001b[0m VideoAudioReader,\n\u001b[0;32m 65\u001b[0m ) \u001b[38;5;66;03m# pants: no-infer-dep\u001b[39;00m\n\u001b[0;32m 66\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m:\n\u001b[1;32m---> 67\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m(\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m`llama-index-readers-file` package not found\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[0;32m 69\u001b[0m default_file_reader_cls: Dict[\u001b[38;5;28mstr\u001b[39m, Type[BaseReader]] \u001b[38;5;241m=\u001b[39m {\n\u001b[0;32m 70\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m.hwp\u001b[39m\u001b[38;5;124m\"\u001b[39m: HWPReader,\n\u001b[0;32m 71\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m.pdf\u001b[39m\u001b[38;5;124m\"\u001b[39m: PDFReader,\n\u001b[1;32m (...)\u001b[0m\n\u001b[0;32m 89\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m.xlsx\u001b[39m\u001b[38;5;124m\"\u001b[39m: PandasExcelReader,\n\u001b[0;32m 90\u001b[0m }\n\u001b[0;32m 91\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m default_file_reader_cls\n", + "\u001b[1;31mImportError\u001b[0m: `llama-index-readers-file` package not found" + ] + } + ], + "source": [ + "from llama_index.core import SimpleDirectoryReader\n", + "documents = SimpleDirectoryReader(r\"C:\\Users\\agshi\\Downloads\\discussion_data-20240911T083316Z-001\\discussion_data\", filename_as_id=True).load_data()\n", + "print(f\"Loaded {len(documents)} documents.\")" + ] + }, + { + "cell_type": "markdown", + "id": "kRpFq6vyLnXR", + "metadata": { + "id": "kRpFq6vyLnXR" + }, + "source": [ + "## Generating the questions for evaluation" + ] + }, + { + "cell_type": "code", + "execution_count": 3, + "id": "XhHDA90HJfaF", + "metadata": { + "id": "XhHDA90HJfaF" + }, + "outputs": [ + { + "ename": "TypeError", + "evalue": "Expected: str, Model, or TunedModel", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mTypeError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[3], line 10\u001b[0m\n\u001b[0;32m 8\u001b[0m \u001b[38;5;66;03m# create llm\u001b[39;00m\n\u001b[0;32m 9\u001b[0m os\u001b[38;5;241m.\u001b[39menviron[\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mGOOGLE_API_KEY\u001b[39m\u001b[38;5;124m\"\u001b[39m] \u001b[38;5;241m=\u001b[39m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mAIzaSyC_UnbyMmhvklBRyjLvdEWXuhXim_BX0fk\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[1;32m---> 10\u001b[0m Settings\u001b[38;5;241m.\u001b[39mllm \u001b[38;5;241m=\u001b[39m \u001b[43mGemini\u001b[49m\u001b[43m(\u001b[49m\u001b[43mmodel\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[38;5;124;43mmodels/gemini-pro\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mtemperature\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;241;43m0\u001b[39;49m\u001b[43m)\u001b[49m\n\u001b[0;32m 11\u001b[0m \u001b[38;5;28;01mdef\u001b[39;00m \u001b[38;5;21mquestion_dataset_generator\u001b[39m(document):\n\u001b[0;32m 12\u001b[0m dataset_generator \u001b[38;5;241m=\u001b[39m RagDatasetGenerator\u001b[38;5;241m.\u001b[39mfrom_documents(\n\u001b[0;32m 13\u001b[0m documents\u001b[38;5;241m=\u001b[39mdocument,\n\u001b[0;32m 14\u001b[0m llm\u001b[38;5;241m=\u001b[39mllm,\n\u001b[0;32m 15\u001b[0m num_questions_per_chunk\u001b[38;5;241m=\u001b[39m\u001b[38;5;241m2\u001b[39m,\n\u001b[0;32m 16\u001b[0m show_progress\u001b[38;5;241m=\u001b[39m\u001b[38;5;28;01mTrue\u001b[39;00m \u001b[38;5;66;03m# set the number of qu/estions per nodes\u001b[39;00m\n\u001b[0;32m 17\u001b[0m )\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\llms\\gemini\\base.py:147\u001b[0m, in \u001b[0;36mGemini.__init__\u001b[1;34m(self, api_key, model, temperature, max_tokens, generation_config, safety_settings, callback_manager, api_base, transport, model_name, default_headers, **generate_kwargs)\u001b[0m\n\u001b[0;32m 139\u001b[0m final_gen_config \u001b[38;5;241m=\u001b[39m {\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtemperature\u001b[39m\u001b[38;5;124m\"\u001b[39m: temperature, \u001b[38;5;241m*\u001b[39m\u001b[38;5;241m*\u001b[39mbase_gen_config}\n\u001b[0;32m 141\u001b[0m model \u001b[38;5;241m=\u001b[39m genai\u001b[38;5;241m.\u001b[39mGenerativeModel(\n\u001b[0;32m 142\u001b[0m model_name\u001b[38;5;241m=\u001b[39mmodel,\n\u001b[0;32m 143\u001b[0m generation_config\u001b[38;5;241m=\u001b[39mfinal_gen_config,\n\u001b[0;32m 144\u001b[0m safety_settings\u001b[38;5;241m=\u001b[39msafety_settings,\n\u001b[0;32m 145\u001b[0m )\n\u001b[1;32m--> 147\u001b[0m model_meta \u001b[38;5;241m=\u001b[39m \u001b[43mgenai\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mget_model\u001b[49m\u001b[43m(\u001b[49m\u001b[43mmodel\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 149\u001b[0m supported_methods \u001b[38;5;241m=\u001b[39m \u001b[38;5;28mself\u001b[39m\u001b[38;5;241m.\u001b[39m_model_meta\u001b[38;5;241m.\u001b[39msupported_generation_methods\n\u001b[0;32m 150\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mgenerateContent\u001b[39m\u001b[38;5;124m\"\u001b[39m \u001b[38;5;129;01mnot\u001b[39;00m \u001b[38;5;129;01min\u001b[39;00m supported_methods:\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\google\\generativeai\\models.py:52\u001b[0m, in \u001b[0;36mget_model\u001b[1;34m(name, client, request_options)\u001b[0m\n\u001b[0;32m 30\u001b[0m \u001b[38;5;28;01mdef\u001b[39;00m \u001b[38;5;21mget_model\u001b[39m(\n\u001b[0;32m 31\u001b[0m name: model_types\u001b[38;5;241m.\u001b[39mAnyModelNameOptions,\n\u001b[0;32m 32\u001b[0m \u001b[38;5;241m*\u001b[39m,\n\u001b[0;32m 33\u001b[0m client\u001b[38;5;241m=\u001b[39m\u001b[38;5;28;01mNone\u001b[39;00m,\n\u001b[0;32m 34\u001b[0m request_options: \u001b[38;5;28mdict\u001b[39m[\u001b[38;5;28mstr\u001b[39m, Any] \u001b[38;5;241m|\u001b[39m \u001b[38;5;28;01mNone\u001b[39;00m \u001b[38;5;241m=\u001b[39m \u001b[38;5;28;01mNone\u001b[39;00m,\n\u001b[0;32m 35\u001b[0m ) \u001b[38;5;241m-\u001b[39m\u001b[38;5;241m>\u001b[39m model_types\u001b[38;5;241m.\u001b[39mModel \u001b[38;5;241m|\u001b[39m model_types\u001b[38;5;241m.\u001b[39mTunedModel:\n\u001b[0;32m 36\u001b[0m \u001b[38;5;250m \u001b[39m\u001b[38;5;124;03m\"\"\"Given a model name, fetch the `types.Model` or `types.TunedModel` object.\u001b[39;00m\n\u001b[0;32m 37\u001b[0m \n\u001b[0;32m 38\u001b[0m \u001b[38;5;124;03m ```\u001b[39;00m\n\u001b[1;32m (...)\u001b[0m\n\u001b[0;32m 50\u001b[0m \u001b[38;5;124;03m A `types.Model` or `types.TunedModel` object.\u001b[39;00m\n\u001b[0;32m 51\u001b[0m \u001b[38;5;124;03m \"\"\"\u001b[39;00m\n\u001b[1;32m---> 52\u001b[0m name \u001b[38;5;241m=\u001b[39m \u001b[43mmodel_types\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mmake_model_name\u001b[49m\u001b[43m(\u001b[49m\u001b[43mname\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 53\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m name\u001b[38;5;241m.\u001b[39mstartswith(\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mmodels/\u001b[39m\u001b[38;5;124m\"\u001b[39m):\n\u001b[0;32m 54\u001b[0m \u001b[38;5;28;01mreturn\u001b[39;00m get_base_model(name, client\u001b[38;5;241m=\u001b[39mclient, request_options\u001b[38;5;241m=\u001b[39mrequest_options)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\google\\generativeai\\types\\model_types.py:350\u001b[0m, in \u001b[0;36mmake_model_name\u001b[1;34m(name)\u001b[0m\n\u001b[0;32m 348\u001b[0m name \u001b[38;5;241m=\u001b[39m name\n\u001b[0;32m 349\u001b[0m \u001b[38;5;28;01melse\u001b[39;00m:\n\u001b[1;32m--> 350\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mTypeError\u001b[39;00m(\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mExpected: str, Model, or TunedModel\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n\u001b[0;32m 352\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m \u001b[38;5;129;01mnot\u001b[39;00m (name\u001b[38;5;241m.\u001b[39mstartswith(\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mmodels/\u001b[39m\u001b[38;5;124m\"\u001b[39m) \u001b[38;5;129;01mor\u001b[39;00m name\u001b[38;5;241m.\u001b[39mstartswith(\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mtunedModels/\u001b[39m\u001b[38;5;124m\"\u001b[39m)):\n\u001b[0;32m 353\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mValueError\u001b[39;00m(\u001b[38;5;124mf\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mModel names should start with `models/` or `tunedModels/`, got: \u001b[39m\u001b[38;5;132;01m{\u001b[39;00mname\u001b[38;5;132;01m}\u001b[39;00m\u001b[38;5;124m\"\u001b[39m)\n", + "\u001b[1;31mTypeError\u001b[0m: Expected: str, Model, or TunedModel" + ] + } + ], + "source": [ + "from llama_index.core import SimpleDirectoryReader\n", + "from llama_index.core.llama_dataset.generator import RagDatasetGenerator\n", + "from llama_index.llms.gemini import Gemini\n", + "import os\n", + "import nest_asyncio\n", + "nest_asyncio.apply()\n", + "# create llm\n", + "os.environ[\"GOOGLE_API_KEY\"] = \"AIzaSyC_UnbyMmhvklBRyjLvdEWXuhXim_BX0fk\"\n", + "Settings.llm = Gemini(model=\"models/gemini-pro\", temperature=0)\n", + "def question_dataset_generator(document):\n", + " dataset_generator = RagDatasetGenerator.from_documents(\n", + " documents=document,\n", + " llm=llm,\n", + " num_questions_per_chunk=2,\n", + " show_progress=True # set the number of qu/estions per nodes\n", + " )\n", + "\n", + " rag_dataset = dataset_generator.generate_questions_from_nodes()\n", + " question = [e.query for e in rag_dataset.examples]\n", + " return question" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "tzOWBcXLQ_yx", + "metadata": { + "id": "tzOWBcXLQ_yx" + }, + "outputs": [], + "source": [ + "def chunk_document(document, chunk_size):\n", + " # Split the document into chunks of the specified chunk size\n", + " return [document[i:i+chunk_size] for i in range(0, len(document), chunk_size)]\n" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "x5Kal2KNR9Ly", + "metadata": { + "id": "x5Kal2KNR9Ly" + }, + "outputs": [], + "source": [ + "questions = []\n", + "for i in range(0, len(documents)-76, 2):\n", + " print(i)\n", + " document_pair = documents[i:i+2] # Take two documents at a time\n", + " question = question_dataset_generator(document_pair)\n", + " questions.extend(question)" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "8ngVuNi0UJ3Y", + "metadata": { + "id": "8ngVuNi0UJ3Y" + }, + "outputs": [], + "source": [ + "question_dataset_generator(documents[3:4])" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "n3vCCfpCMjCD", + "metadata": { + "id": "n3vCCfpCMjCD" + }, + "outputs": [], + "source": [ + "from llama_index.core.evaluation import BatchEvalRunner\n", + "from llama_index.core.evaluation import RelevancyEvaluator\n", + "from llama_index.core.evaluation import FaithfulnessEvaluator\n", + "from llama_index.llms.groq import Groq\n", + "import os\n", + "from llama_index.llms.gemini import Gemini\n", + "\n", + "os.environ[\"GOOGLE_API_KEY\"] = \"AIzaSyClIR8gLfV7DhuF8idI8BG6PuGLdEo2tIM\"\n", + "llm = Gemini(model=\"models/gemini-pro\", temperature=0)\n", + "relevancy_evaluator = RelevancyEvaluator(llm=llm)\n", + "faithfulness_evaluator = FaithfulnessEvaluator(llm=llm)\n", + "runner = BatchEvalRunner(\n", + " {\"faithfulness\": faithfulness_evaluator, \"relevancy\": relevancy_evaluator},\n", + " workers=8,\n", + ")" + ] + }, + { + "cell_type": "markdown", + "id": "il3Ft3BwXh6y", + "metadata": { + "id": "il3Ft3BwXh6y" + }, + "source": [] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "PvuRHPsHNz3W", + "metadata": { + "id": "PvuRHPsHNz3W" + }, + "outputs": [], + "source": [ + "def extract_elements(eval_result):\n", + " # Dictionary to store the extracted elements\n", + " extracted_data = {\n", + " \"contexts\": [eval_result.contexts],\n", + " \"response\": [eval_result.response],\n", + " \"passing\": [eval_result.passing],\n", + " \"feedback\": [eval_result.feedback],\n", + " \"score\": [eval_result.score],\n", + " \"pairwise_source\": [eval_result.pairwise_source],\n", + " \"invalid_result\": [eval_result.invalid_result],\n", + " \"invalid_reason\": [eval_result.invalid_reason]\n", + " }\n", + "\n", + " # Convert the dictionary into a DataFrame\n", + " df = pd.DataFrame(extracted_data)\n", + " return df\n" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "dPhc-s5vXa3U", + "metadata": { + "id": "dPhc-s5vXa3U" + }, + "outputs": [], + "source": [ + "import time\n", + "faithfulness_df = pd.DataFrame()\n", + "relevancy_df = pd.DataFrame()\n", + "\n", + "for question in questions:\n", + " response = query_engine.query(question)\n", + "\n", + " # Evaluate faithfulness\n", + " eval_result = faithfulness_evaluator.evaluate_response(query=question, response=response)\n", + " faithfulness_elements = extract_elements(eval_result)\n", + " faithfulness_df = pd.concat([faithfulness_df, faithfulness_elements], ignore_index=True)\n", + "\n", + " # Evaluate relevancy\n", + " eval_result = relevancy_evaluator.evaluate_response( query=question, response=response)\n", + " relevancy_elements = extract_elements(eval_result)\n", + " relevancy_df = pd.concat([relevancy_df,relevancy_elements], ignore_index=True)\n", + "\n", + " time.sleep(60)\n" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "_4GcnTTspCye", + "metadata": { + "id": "_4GcnTTspCye" + }, + "outputs": [], + "source": [ + "relevancy_df" + ] + }, + { + "cell_type": "markdown", + "id": "HKJjb133Pris", + "metadata": { + "id": "HKJjb133Pris" + }, + "source": [ + "## Creating dataframe for average score calculation" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "PWUJhbKZRhk4", + "metadata": { + "id": "PWUJhbKZRhk4" + }, + "outputs": [], + "source": [ + "def calculate_average_scores(faithfulness_df,relevancy_df):\n", + " avg_faithfulness_score = faithfulness_df['score'].mean()\n", + " avg_relevancy_score = relevancy_df['score'].mean()\n", + " return {\n", + " \"average_faithfulness_score\": avg_faithfulness_score,\n", + " \"average_relevancy_score\": avg_relevancy_score\n", + " }" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "rsu0PaLIT3kP", + "metadata": { + "id": "rsu0PaLIT3kP" + }, + "outputs": [], + "source": [ + "calculate_average_scores(faithfulness_df,relevancy_df)" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "6vNdJLyNT6UC", + "metadata": { + "id": "6vNdJLyNT6UC" + }, + "outputs": [], + "source": [ + "faithfulness_df" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "id": "bkrArTVUjaQU", + "metadata": { + "id": "bkrArTVUjaQU" + }, + "outputs": [], + "source": [] + } + ], + "metadata": { + "colab": { + "private_outputs": true, + "provenance": [] + }, + "kernelspec": { + "display_name": "Python 3", + "name": "python3" + }, + "language_info": { + "codemirror_mode": { + "name": "ipython", + "version": 3 + }, + "file_extension": ".py", + "mimetype": "text/x-python", + "name": "python", + "nbconvert_exporter": "python", + "pygments_lexer": "ipython3", + "version": "3.11.9" + } + }, + "nbformat": 4, + "nbformat_minor": 5 +} diff --git a/task5_model_evaluation/Model_Evaluation.ipynb b/task5_model_evaluation/Model_Evaluation.ipynb new file mode 100644 index 0000000000000000000000000000000000000000..400cda8281c1f84cc6260cd2a39d94af2f3a3e37 --- /dev/null +++ b/task5_model_evaluation/Model_Evaluation.ipynb @@ -0,0 +1,551 @@ +{ + "cells": [ + { + "cell_type": "markdown", + "metadata": {}, + "source": [] + }, + { + "cell_type": "code", + "execution_count": 16, + "metadata": {}, + "outputs": [], + "source": [ + "from langchain_pinecone import PineconeVectorStore\n", + "from langchain_google_genai import GoogleGenerativeAIEmbeddings\n", + "from langchain_google_genai import ChatGoogleGenerativeAI\n", + "from langchain.chains import RetrievalQA\n", + "from langchain.document_loaders import PyPDFLoader\n", + "from langchain.text_splitter import RecursiveCharacterTextSplitter\n", + "from langchain_openai import OpenAIEmbeddings\n", + "# from sentence_transformers import SentenceTransformer\n", + "from langchain_google_genai import GoogleGenerativeAIEmbeddings\n", + "\n", + "from langchain_google_genai import ChatGoogleGenerativeAI\n", + "from langchain_pinecone import PineconeVectorStore\n", + "from langchain.chains.question_answering import load_qa_chain\n", + "from langchain import PromptTemplate\n", + "from uuid import uuid4\n", + "from langchain_core.documents import Document\n", + "import getpass\n", + "import os\n", + "import google.generativeai as genai\n", + "from langchain.document_loaders import PyPDFLoader" + ] + }, + { + "cell_type": "markdown", + "metadata": {}, + "source": [ + "### Importing the documents needs to be loaded in Vector Database\n" + ] + }, + { + "cell_type": "code", + "execution_count": 2, + "metadata": {}, + "outputs": [], + "source": [ + "base_dir = os.getcwd()\n", + "file_name = \"Reliance.pdf\"\n", + "file_path = os.path.join(base_dir,file_name )\n", + "\n", + "def create_chunks(doc_to_chunk):\n", + " text_splitter = RecursiveCharacterTextSplitter(\n", + " chunk_size=500,\n", + " chunk_overlap=100,\n", + " length_function=len\n", + " )\n", + " return text_splitter.split_documents(doc_to_chunk)\n", + "\n", + "def load_pdf(path):\n", + " loader = PyPDFLoader(path)\n", + " return loader.load()\n", + "\n", + "def load_chunk_file(path):\n", + " doc = load_pdf(path)\n", + " return create_chunks(doc)\n", + "\n", + "chunks = load_chunk_file(file_path)" + ] + }, + { + "cell_type": "markdown", + "metadata": {}, + "source": [ + "### Loading the document into Vector Database" + ] + }, + { + "cell_type": "code", + "execution_count": 3, + "metadata": {}, + "outputs": [ + { + "data": { + "text/plain": [ + "['0c2ac5d0-8ee3-4b7e-8846-2918154f1eb8',\n", + " 'aa5fc10a-7127-4f21-889f-28f4416f476b',\n", + " '1642ce19-52a7-47ba-b9f5-571427234765',\n", + " 'ab61277d-6c32-4c2b-9f16-462e1d91920b',\n", + " 'df66c977-49f0-4f0c-b15d-399bae4cd22f',\n", + " '2a7a3525-6032-4c9d-8841-8ae7ebf56850',\n", + " 'b43a8564-a85b-4119-b58d-575e45a42165',\n", + " '30ab4aba-7d2c-47b4-834c-59bc92f9ed74',\n", + " '623f618b-a7f2-4095-b115-8b410ea9eb9e',\n", + " 'c2ea7159-4de7-448e-aa69-1e9accff1850',\n", + " '5869be42-c13a-4370-bc3b-2007d09cb7bc',\n", + " 'e00749b7-b2a5-42f1-a16e-d6ed85849c91',\n", + " '3673b32b-14b0-479d-8791-12f22bd90ff8',\n", + " '919227ed-2b17-4b9c-a7d8-1de38c14d626',\n", + " 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'bd1410b3-a00d-40ae-99c1-232838ec2ca3',\n", + " '63f4b459-156c-4a26-97a5-f34f098b0b6a',\n", + " 'c3b75842-5879-4ff8-904d-045fe7918db6',\n", + " 'acdda0ae-50d7-4e6b-afda-7442052af76e',\n", + " 'de80e5c5-2dea-463b-85b5-2a43389b103b',\n", + " '0a1f41f7-b34c-47ad-9e11-1d01aad61f06',\n", + " '592a5b78-2901-4343-96c0-ed1cd08c218a',\n", + " '26e3415c-5919-4734-9236-018d5ae772e2']" + ] + }, + "execution_count": 3, + "metadata": {}, + "output_type": "execute_result" + } + ], + "source": [ + "# Import the necessary modules\n", + "from langchain_pinecone import PineconeVectorStore\n", + "from langchain_core.documents import Document\n", + "from langchain_google_genai import GoogleGenerativeAIEmbeddings\n", + "from dotenv import load_dotenv\n", + "import os\n", + "from pinecone import Pinecone, ServerlessSpec\n", + "load_dotenv()\n", + "\n", + "# Initialize the Pinecone vector store\n", + "index_name = \"test-index\"\n", + "pc = Pinecone(\n", + " api_key=os.environ[\"PINECONE_API_KEY\"]) \n", + "if index_name not in pc.list_indexes().names():\n", + " pc.create_index(\n", + " name=index_name,\n", + " dimension=768,\n", + " metric='cosine', \n", + " spec=ServerlessSpec(\n", + " cloud='aws', # Specify your preferred cloud provider\n", + " region='us-east-1' # Specify your preferred region\n", + " )\n", + " )\n", + "\n", + "embeddings = GoogleGenerativeAIEmbeddings(model=\"models/embedding-001\", google_api_key=os.environ[\"GOOGLE_API_KEY\"])\n", + "vectorstore = PineconeVectorStore(index_name=index_name, embedding=embeddings)\n", + "uuids = [str(uuid4()) for _ in range(len(chunks))]\n", + "vectorstore.add_documents(documents=chunks, ids=uuids)\n", + "\n", + "\n" + ] + }, + { + "cell_type": "markdown", + "metadata": {}, + "source": [ + "### Create questions for the performance evaluation of RAG" + ] + }, + { + "cell_type": "code", + "execution_count": 8, + "metadata": {}, + "outputs": [ + { + "ename": "ModuleNotFoundError", + "evalue": "No module named 'llama_index.embeddings.gemini'", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mModuleNotFoundError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[8], line 2\u001b[0m\n\u001b[0;32m 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mllama_index\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mllms\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mgemini\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m Gemini\n\u001b[1;32m----> 2\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mllama_index\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01membeddings\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mgemini\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m GeminiEmbeddings\n", + "\u001b[1;31mModuleNotFoundError\u001b[0m: No module named 'llama_index.embeddings.gemini'" + ] + } + ], + "source": [ + "from llama_index.llms.gemini import Gemini\n", + "from llama_index.embeddings.gemini import GeminiEmbeddings\n" + ] + }, + { + "cell_type": "code", + "execution_count": 28, + "metadata": {}, + "outputs": [ + { + "name": "stdout", + "output_type": "stream", + "text": [ + "Unexpected exception formatting exception. Falling back to standard exception\n" + ] + }, + { + "name": "stderr", + "output_type": "stream", + "text": [ + "Traceback (most recent call last):\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\interactiveshell.py\", line 3508, in run_code\n", + " exec(code_obj, self.user_global_ns, self.user_ns)\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Temp\\ipykernel_38684\\3905429830.py\", line 3, in \n", + " resp = Gemini(Model = \"gemini-1.5-flash\").complete(\"Write a poem about a magic backpack\")\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\llama_index\\llms\\gemini\\base.py\", line 147, in __init__\n", + " model_meta = genai.get_model(model)\n", + " ^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\google\\generativeai\\models.py\", line 55, in get_model\n", + " elif name.startswith(\"tunedModels/\"):\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\google\\generativeai\\types\\model_types.py\", line 357, in make_model_name\n", + "TypeError: Invalid input type. Expected one of the following types: `str`, `Model`, or `TunedModel`.\n", + "\n", + "During handling of the above exception, another exception occurred:\n", + "\n", + "Traceback (most recent call last):\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\interactiveshell.py\", line 2105, in showtraceback\n", + " stb = self.InteractiveTB.structured_traceback(\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 1396, in structured_traceback\n", + " return FormattedTB.structured_traceback(\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 1287, in structured_traceback\n", + " return VerboseTB.structured_traceback(\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 1140, in structured_traceback\n", + " formatted_exception = self.format_exception_as_a_whole(etype, evalue, etb, number_of_lines_of_context,\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 1055, in format_exception_as_a_whole\n", + " frames.append(self.format_record(record))\n", + " ^^^^^^^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 955, in format_record\n", + " frame_info.lines, Colors, self.has_colors, lvals\n", + " ^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\IPython\\core\\ultratb.py\", line 778, in lines\n", + " return self._sd.lines\n", + " ^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\utils.py\", line 145, in cached_property_wrapper\n", + " value = obj.__dict__[self.func.__name__] = self.func(obj)\n", + " ^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\core.py\", line 734, in lines\n", + " pieces = self.included_pieces\n", + " ^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\utils.py\", line 145, in cached_property_wrapper\n", + " value = obj.__dict__[self.func.__name__] = self.func(obj)\n", + " ^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\core.py\", line 681, in included_pieces\n", + " pos = scope_pieces.index(self.executing_piece)\n", + " ^^^^^^^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\utils.py\", line 145, in cached_property_wrapper\n", + " value = obj.__dict__[self.func.__name__] = self.func(obj)\n", + " ^^^^^^^^^^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\stack_data\\core.py\", line 660, in executing_piece\n", + " return only(\n", + " ^^^^^\n", + " File \"C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\executing\\executing.py\", line 116, in only\n", + " raise NotOneValueFound('Expected one value, found 0')\n", + "executing.executing.NotOneValueFound: Expected one value, found 0\n" + ] + } + ], + "source": [ + "from dotenv import load_dotenv\n", + "load_dotenv()\n", + "resp = Gemini(Model = \"gemini-1.5-flash\").complete(\"Write a poem about a magic backpack\")\n", + "print(resp)" + ] + }, + { + "cell_type": "code", + "execution_count": 20, + "metadata": {}, + "outputs": [], + "source": [ + "GOOGLE_API_KEY = os.environ[\"GOOGLE_API_KEY\"]" + ] + }, + { + "cell_type": "code", + "execution_count": 4, + "metadata": {}, + "outputs": [], + "source": [ + "questions = [\n", + " \"What is the company's registered office address?\",\n", + " \"What is the phone number of the company?\",\n", + " \"When was the company established?\",\n", + " \"Who is the regulatory authority for the company?\",\n", + " \"What is the website of the company?\",\n", + " \"What is the CIN (Corporate Identification Number) of the company?\",\n", + " \"Who is the CEO of the company?\",\n", + " \"What is the company's market capitalization?\",\n", + " \"What are the major products or services offered by the company?\",\n", + " \"What is the company's financial performance in the last fiscal year?\"\n", + "]" + ] + }, + { + "cell_type": "code", + "execution_count": 13, + "metadata": {}, + "outputs": [ + { + "name": "stdout", + "output_type": "stream", + "text": [ + "✅ In Context Relevance, input source will be set to __record__.main_input or `Select.RecordInput` .\n", + "✅ In Context Relevance, input statement will be set to __record__.app.query.rets.source_nodes[:].node.text .\n", + "✅ In Answer Relevance, input prompt will be set to __record__.main_input or `Select.RecordInput` .\n", + "✅ In Answer Relevance, input context will be set to __record__.main_output or `Select.RecordOutput` .\n", + "✅ In Context Relevance, input prompt will be set to __record__.main_input or `Select.RecordInput` .\n", + "✅ In Context Relevance, input context will be set to __record__.app.query.rets.source_nodes[:].node.text .\n" + ] + } + ], + "source": [ + "from trulens_eval.feedback.provider.langchain import Langchain\n", + "from trulens_eval.feedback.provider.hugs import Huggingface\n", + "from trulens_eval import Feedback\n", + "from trulens_eval import TruLlama\n", + "context_selection = TruLlama.select_source_nodes().node.text\n", + "provider = Huggingface()\n", + "import numpy as np\n", + "huggingface_provider = Huggingface()\n", + "# Define a groundedness feedback function\n", + "f_groundedness = (\n", + " Feedback(huggingface_provider.groundedness_measure_with_nli,\n", + " name=\"Context Relevance\")\n", + " .on_input()\n", + " .on(context_selection)\n", + " .aggregate(np.mean)\n", + ")\n", + "# Question/answer relevance between overall question and answer.\n", + "f_answer_relevance = Feedback(\n", + " huggingface_provider.context_relevance,\n", + " name=\"Answer Relevance\"\n", + ").on_input_output()\n", + "\n", + "# Context relevance between question and each context chunk.\n", + "f_context_relevance = (\n", + " Feedback(huggingface_provider.context_relevance,\n", + " name=\"Context Relevance\")\n", + " .on_input()\n", + " .on(context_selection)\n", + " .aggregate(np.mean)\n", + ")" + ] + }, + { + "cell_type": "code", + "execution_count": 12, + "metadata": {}, + "outputs": [], + "source": [ + "from trulens_eval.feedback.provider.hugs import Huggingface\n", + "huggingface_provider = Huggingface()" + ] + }, + { + "cell_type": "code", + "execution_count": 14, + "metadata": {}, + "outputs": [], + "source": [ + "def generate_answer(query, vector_store, template):\n", + " # Use LangChain's RetrievalQA to query the vector store and generate the answer\n", + " qa_chain = RetrievalQA.from_chain_type(\n", + " llm=ChatGoogleGenerativeAI(model=\"gemini-1.5-flash\"),\n", + " chain_type=\"stuff\",\n", + " retriever=vector_store.as_retriever(search_type=\"similarity\")\n", + " )\n", + "\n", + " # Format the prompt with the retrieved context and the query\n", + " prompt = template.format(context=\"{context}\", question=query)\n", + " \n", + " # Generate the answer by running the chain with the combined prompt\n", + " answer = qa_chain.run(query=query) # Pass 'input' as keyword argument with the formatted prompt\n", + " return answer" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "metadata": {}, + "outputs": [], + "source": [ + "generate_answer(\n", + " \"How do you create your AI portfolio?\")" + ] + }, + { + "cell_type": "code", + "execution_count": 15, + "metadata": {}, + "outputs": [ + { + "ename": "ValidationError", + "evalue": "2 validation errors for TruLlama\napp.is-instance[BaseQueryEngine]\n Input should be an instance of BaseQueryEngine [type=is_instance_of, input_value=, input_type=function]\n For further information visit https://errors.pydantic.dev/2.8/v/is_instance_of\napp.is-instance[BaseChatEngine]\n Input should be an instance of BaseChatEngine [type=is_instance_of, input_value=, input_type=function]\n For further information visit https://errors.pydantic.dev/2.8/v/is_instance_of", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mValidationError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[15], line 3\u001b[0m\n\u001b[0;32m 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mtrulens_eval\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m TruLlama\n\u001b[0;32m 2\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mtrulens_eval\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m FeedbackMode\n\u001b[1;32m----> 3\u001b[0m tru_recorder \u001b[38;5;241m=\u001b[39m \u001b[43mTruLlama\u001b[49m\u001b[43m(\u001b[49m\n\u001b[0;32m 4\u001b[0m \u001b[43m \u001b[49m\u001b[43mgenerate_answer\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 5\u001b[0m \u001b[43m \u001b[49m\u001b[43mapp_id\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[38;5;124;43mApp_1\u001b[39;49m\u001b[38;5;124;43m\"\u001b[39;49m\u001b[43m,\u001b[49m\n\u001b[0;32m 6\u001b[0m \u001b[43m \u001b[49m\u001b[43mfeedbacks\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43m[\u001b[49m\n\u001b[0;32m 7\u001b[0m \u001b[43m \u001b[49m\u001b[43mf_groundedness\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 8\u001b[0m \u001b[43m \u001b[49m\u001b[43mf_answer_relevance\u001b[49m\u001b[43m,\u001b[49m\n\u001b[0;32m 9\u001b[0m \u001b[43m \u001b[49m\u001b[43mf_context_relevance\u001b[49m\n\u001b[0;32m 10\u001b[0m \u001b[43m \u001b[49m\u001b[43m]\u001b[49m\n\u001b[0;32m 11\u001b[0m \u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\trulens_eval\\tru_llama.py:314\u001b[0m, in \u001b[0;36mTruLlama.__init__\u001b[1;34m(self, app, **kwargs)\u001b[0m\n\u001b[0;32m 311\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mroot_class\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m Class\u001b[38;5;241m.\u001b[39mof_object(app) \u001b[38;5;66;03m# TODO: make class property\u001b[39;00m\n\u001b[0;32m 312\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124minstrument\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m LlamaInstrument(app\u001b[38;5;241m=\u001b[39m\u001b[38;5;28mself\u001b[39m)\n\u001b[1;32m--> 314\u001b[0m \u001b[38;5;28;43msuper\u001b[39;49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[38;5;21;43m__init__\u001b[39;49m\u001b[43m(\u001b[49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[43mkwargs\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\trulens_eval\\app.py:564\u001b[0m, in \u001b[0;36mApp.__init__\u001b[1;34m(self, tru, feedbacks, **kwargs)\u001b[0m\n\u001b[0;32m 559\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mfeedbacks\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m feedbacks\n\u001b[0;32m 560\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mrecording_contexts\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m contextvars\u001b[38;5;241m.\u001b[39mContextVar(\n\u001b[0;32m 561\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mrecording_contexts\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 562\u001b[0m )\n\u001b[1;32m--> 564\u001b[0m \u001b[38;5;28;43msuper\u001b[39;49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[38;5;21;43m__init__\u001b[39;49m\u001b[43m(\u001b[49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[43mkwargs\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 566\u001b[0m app \u001b[38;5;241m=\u001b[39m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mapp\u001b[39m\u001b[38;5;124m'\u001b[39m]\n\u001b[0;32m 567\u001b[0m \u001b[38;5;28mself\u001b[39m\u001b[38;5;241m.\u001b[39mapp \u001b[38;5;241m=\u001b[39m app\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\trulens_eval\\schema\\app.py:97\u001b[0m, in \u001b[0;36mAppDefinition.__init__\u001b[1;34m(self, app_id, tags, metadata, feedback_mode, app_extra_json, **kwargs)\u001b[0m\n\u001b[0;32m 94\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mmetadata\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m {}\n\u001b[0;32m 95\u001b[0m kwargs[\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mapp_extra_json\u001b[39m\u001b[38;5;124m'\u001b[39m] \u001b[38;5;241m=\u001b[39m app_extra_json \u001b[38;5;129;01mor\u001b[39;00m \u001b[38;5;28mdict\u001b[39m()\n\u001b[1;32m---> 97\u001b[0m \u001b[38;5;28;43msuper\u001b[39;49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[38;5;21;43m__init__\u001b[39;49m\u001b[43m(\u001b[49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[43mkwargs\u001b[49m\u001b[43m)\u001b[49m\n\u001b[0;32m 99\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m app_id \u001b[38;5;129;01mis\u001b[39;00m \u001b[38;5;28;01mNone\u001b[39;00m:\n\u001b[0;32m 100\u001b[0m app_id \u001b[38;5;241m=\u001b[39m obj_id_of_obj(obj\u001b[38;5;241m=\u001b[39m\u001b[38;5;28mself\u001b[39m\u001b[38;5;241m.\u001b[39mmodel_dump(), prefix\u001b[38;5;241m=\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mapp\u001b[39m\u001b[38;5;124m\"\u001b[39m)\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\trulens_eval\\utils\\pyschema.py:686\u001b[0m, in \u001b[0;36mWithClassInfo.__init__\u001b[1;34m(self, class_info, obj, cls, *args, **kwargs)\u001b[0m\n\u001b[0;32m 682\u001b[0m class_info \u001b[38;5;241m=\u001b[39m Class\u001b[38;5;241m.\u001b[39mof_class(\u001b[38;5;28mcls\u001b[39m, with_bases\u001b[38;5;241m=\u001b[39m\u001b[38;5;28;01mTrue\u001b[39;00m)\n\u001b[0;32m 684\u001b[0m kwargs[CLASS_INFO] \u001b[38;5;241m=\u001b[39m class_info\n\u001b[1;32m--> 686\u001b[0m \u001b[38;5;28;43msuper\u001b[39;49m\u001b[43m(\u001b[49m\u001b[43m)\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[38;5;21;43m__init__\u001b[39;49m\u001b[43m(\u001b[49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[43margs\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[38;5;241;43m*\u001b[39;49m\u001b[43mkwargs\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\pydantic\\main.py:193\u001b[0m, in \u001b[0;36mBaseModel.__init__\u001b[1;34m(self, **data)\u001b[0m\n\u001b[0;32m 191\u001b[0m \u001b[38;5;66;03m# `__tracebackhide__` tells pytest and some other tools to omit this function from tracebacks\u001b[39;00m\n\u001b[0;32m 192\u001b[0m __tracebackhide__ \u001b[38;5;241m=\u001b[39m \u001b[38;5;28;01mTrue\u001b[39;00m\n\u001b[1;32m--> 193\u001b[0m \u001b[38;5;28;43mself\u001b[39;49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43m__pydantic_validator__\u001b[49m\u001b[38;5;241;43m.\u001b[39;49m\u001b[43mvalidate_python\u001b[49m\u001b[43m(\u001b[49m\u001b[43mdata\u001b[49m\u001b[43m,\u001b[49m\u001b[43m \u001b[49m\u001b[43mself_instance\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[38;5;28;43mself\u001b[39;49m\u001b[43m)\u001b[49m\n", + "\u001b[1;31mValidationError\u001b[0m: 2 validation errors for TruLlama\napp.is-instance[BaseQueryEngine]\n Input should be an instance of BaseQueryEngine [type=is_instance_of, input_value=, input_type=function]\n For further information visit https://errors.pydantic.dev/2.8/v/is_instance_of\napp.is-instance[BaseChatEngine]\n Input should be an instance of BaseChatEngine [type=is_instance_of, input_value=, input_type=function]\n For further information visit https://errors.pydantic.dev/2.8/v/is_instance_of" + ] + } + ], + "source": [ + "from trulens_eval import TruLlama\n", + "from trulens_eval import FeedbackMode\n", + "tru_recorder = TruLlama(\n", + " generate_answer,\n", + " app_id=\"App_1\",\n", + " feedbacks=[\n", + " f_groundedness,\n", + " f_answer_relevance,\n", + " f_context_relevance\n", + " ]\n", + ")" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "metadata": {}, + "outputs": [], + "source": [] + } + ], + "metadata": { + "kernelspec": { + "display_name": "Python 3", + "language": "python", + "name": "python3" + }, + "language_info": { + "codemirror_mode": { + "name": "ipython", + "version": 3 + }, + "file_extension": ".py", + "mimetype": "text/x-python", + "name": "python", + "nbconvert_exporter": "python", + "pygments_lexer": "ipython3", + "version": "3.11.9" + } + }, + "nbformat": 4, + "nbformat_minor": 2 +} diff --git a/task5_model_evaluation/Ragas2.ipynb b/task5_model_evaluation/Ragas2.ipynb new file mode 100644 index 0000000000000000000000000000000000000000..f12ec57d0a40f85fdf4fea00060a558cb5c9aaff --- /dev/null +++ b/task5_model_evaluation/Ragas2.ipynb @@ -0,0 +1,118 @@ +{ + "cells": [ + { + "cell_type": "code", + "execution_count": 8, + "metadata": {}, + "outputs": [ + { + "name": "stderr", + "output_type": "stream", + "text": [ + "C:\\Users\\agshi\\AppData\\Local\\Microsoft\\WindowsApps\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\python.exe: Error while finding module specification for 'vllm.entrypoints.openai.api_server' (ModuleNotFoundError: No module named 'vllm')\n" + ] + } + ], + "source": [ + "# start the vLLM server\n", + "!python -m vllm.entrypoints.openai.api_server \\\n", + " --model HuggingFaceH4/zephyr-7b-alpha \\\n", + " --host 0.0.0.0 \\\n", + " --port 8080" + ] + }, + { + "cell_type": "code", + "execution_count": 13, + "metadata": {}, + "outputs": [ + { + "ename": "ImportError", + "evalue": "cannot import name 'LangchainLLM' from 'ragas.llms' (C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\ragas\\llms\\__init__.py)", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mImportError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[13], line 2\u001b[0m\n\u001b[0;32m 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mlangchain\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mchat_models\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m ChatOpenAI\n\u001b[1;32m----> 2\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mragas\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mllms\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m LangchainLLM\n\u001b[0;32m 4\u001b[0m inference_server_url \u001b[38;5;241m=\u001b[39m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mhttp://localhost:8080/v1\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 6\u001b[0m \u001b[38;5;66;03m# create vLLM Langchain instance\u001b[39;00m\n", + "\u001b[1;31mImportError\u001b[0m: cannot import name 'LangchainLLM' from 'ragas.llms' (C:\\Users\\agshi\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\ragas\\llms\\__init__.py)" + ] + } + ], + "source": [ + "from langchain.chat_models import ChatOpenAI\n", + "from ragas.llms import LangchainLLM\n", + "\n", + "inference_server_url = \"http://localhost:8080/v1\"\n", + "\n", + "# create vLLM Langchain instance\n", + "chat = ChatOpenAI(\n", + " model=\"HuggingFaceH4/zephyr-7b-alpha\",\n", + " openai_api_key=\"no-key\",\n", + " openai_api_base=inference_server_url,\n", + " max_tokens=5,\n", + " temperature=0,\n", + ")\n", + "\n", + "# use the Ragas LangchainLLM wrapper to create a RagasLLM instance\n", + "vllm = LangchainLLM(llm=chat)" + ] + }, + { + "cell_type": "code", + "execution_count": 15, + "metadata": {}, + "outputs": [ + { + "ename": "ImportError", + "evalue": "Could not import openllm. Make sure to install it with 'pip install openllm.'", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mModuleNotFoundError\u001b[0m Traceback (most recent call last)", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\langchain_community\\llms\\openllm.py:134\u001b[0m, in \u001b[0;36mOpenLLM.__init__\u001b[1;34m(self, model_name, model_id, server_url, timeout, server_type, embedded, **llm_kwargs)\u001b[0m\n\u001b[0;32m 133\u001b[0m \u001b[38;5;28;01mtry\u001b[39;00m:\n\u001b[1;32m--> 134\u001b[0m \u001b[38;5;28;01mimport\u001b[39;00m \u001b[38;5;21;01mopenllm\u001b[39;00m\n\u001b[0;32m 135\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m \u001b[38;5;28;01mas\u001b[39;00m e:\n", + "\u001b[1;31mModuleNotFoundError\u001b[0m: No module named 'openllm'", + "\nThe above exception was the direct cause of the following exception:\n", + "\u001b[1;31mImportError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[15], line 4\u001b[0m\n\u001b[0;32m 1\u001b[0m \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01mlangchain_community\u001b[39;00m\u001b[38;5;21;01m.\u001b[39;00m\u001b[38;5;21;01mllms\u001b[39;00m \u001b[38;5;28;01mimport\u001b[39;00m OpenLLM\n\u001b[0;32m 3\u001b[0m server_url \u001b[38;5;241m=\u001b[39m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mhttp://localhost:3000\u001b[39m\u001b[38;5;124m\"\u001b[39m \u001b[38;5;66;03m# Replace with remote host if you are running on a remote server\u001b[39;00m\n\u001b[1;32m----> 4\u001b[0m llm \u001b[38;5;241m=\u001b[39m \u001b[43mOpenLLM\u001b[49m\u001b[43m(\u001b[49m\u001b[43mserver_url\u001b[49m\u001b[38;5;241;43m=\u001b[39;49m\u001b[43mserver_url\u001b[49m\u001b[43m)\u001b[49m\n", + "File \u001b[1;32m~\\AppData\\Local\\Packages\\PythonSoftwareFoundation.Python.3.11_qbz5n2kfra8p0\\LocalCache\\local-packages\\Python311\\site-packages\\langchain_community\\llms\\openllm.py:136\u001b[0m, in \u001b[0;36mOpenLLM.__init__\u001b[1;34m(self, model_name, model_id, server_url, timeout, server_type, embedded, **llm_kwargs)\u001b[0m\n\u001b[0;32m 134\u001b[0m \u001b[38;5;28;01mimport\u001b[39;00m \u001b[38;5;21;01mopenllm\u001b[39;00m\n\u001b[0;32m 135\u001b[0m \u001b[38;5;28;01mexcept\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m \u001b[38;5;28;01mas\u001b[39;00m e:\n\u001b[1;32m--> 136\u001b[0m \u001b[38;5;28;01mraise\u001b[39;00m \u001b[38;5;167;01mImportError\u001b[39;00m(\n\u001b[0;32m 137\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mCould not import openllm. Make sure to install it with \u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 138\u001b[0m \u001b[38;5;124m\"\u001b[39m\u001b[38;5;124m'\u001b[39m\u001b[38;5;124mpip install openllm.\u001b[39m\u001b[38;5;124m'\u001b[39m\u001b[38;5;124m\"\u001b[39m\n\u001b[0;32m 139\u001b[0m ) \u001b[38;5;28;01mfrom\u001b[39;00m \u001b[38;5;21;01me\u001b[39;00m\n\u001b[0;32m 141\u001b[0m llm_kwargs \u001b[38;5;241m=\u001b[39m llm_kwargs \u001b[38;5;129;01mor\u001b[39;00m {}\n\u001b[0;32m 143\u001b[0m \u001b[38;5;28;01mif\u001b[39;00m server_url \u001b[38;5;129;01mis\u001b[39;00m \u001b[38;5;129;01mnot\u001b[39;00m \u001b[38;5;28;01mNone\u001b[39;00m:\n", + "\u001b[1;31mImportError\u001b[0m: Could not import openllm. Make sure to install it with 'pip install openllm.'" + ] + } + ], + "source": [ + "from langchain_community.llms import OpenLLM\n", + "\n", + "server_url = \"http://localhost:3000\" # Replace with remote host if you are running on a remote server\n", + "llm = OpenLLM(server_url=server_url)" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "metadata": {}, + "outputs": [], + "source": [] + } + ], + "metadata": { + "kernelspec": { + "display_name": "Python 3", + "language": "python", + "name": "python3" + }, + "language_info": { + "codemirror_mode": { + "name": "ipython", + "version": 3 + }, + "file_extension": ".py", + "mimetype": "text/x-python", + "name": "python", + "nbconvert_exporter": "python", + "pygments_lexer": "ipython3", + "version": "3.11.9" + } + }, + "nbformat": 4, + "nbformat_minor": 2 +} diff --git a/task5_model_evaluation/Reliance.pdf b/task5_model_evaluation/Reliance.pdf new file mode 100644 index 0000000000000000000000000000000000000000..4c5b668fffa97c527b44fcb413bb12d1fd30a427 Binary files /dev/null and b/task5_model_evaluation/Reliance.pdf differ diff --git a/task5_model_evaluation/data/C-11_4.txt b/task5_model_evaluation/data/C-11_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..f6948c4936888d3630eb016c4adeea7672699669 --- /dev/null +++ b/task5_model_evaluation/data/C-11_4.txt @@ -0,0 +1,2548 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 8 +An Act to amend the Broadcasting Act and to +make related and consequential +amendments to other Acts +ASSENTED TO +APRIL 27, 2023 +BILL C-11 + +Page 2 +SUMMARY +This enactment amends the Broadcasting Act to, among other +things, +(a) add online undertakings — undertakings for the transmis- +sion or retransmission of programs over the Internet — as a +distinct class of broadcasting undertakings; +(b) specify that the Act does not apply in respect of programs +uploaded to an online undertaking that provides a social me- +dia service by a user of the service, unless the programs are +prescribed by regulation; +(c) update the broadcasting policy for Canada set out in sec- +tion 3 of the Act by, among other things, providing that the +Canadian broadcasting system should +(i) serve the needs and interests of all Canadians, includ- +ing Canadians from Black or other racialized communities +and Canadians of diverse ethnocultural backgrounds, +socio-economic statuses, abilities and disabilities, sexual +orientations, gender identities and expressions, and ages, +and +(ii) provide opportunities to Indigenous persons, pro- +gramming that reflects Indigenous cultures and that is in +Indigenous languages, and programming that is accessi- +ble without barriers to persons with disabilities; +(d) enhance the vitality of official language minority commu- +nities in Canada and foster the full recognition and use of +both English and French in Canadian society, including by +supporting the production and broadcasting of original pro- +grams in both languages; +(e) specify that the Canadian Radio-television and Telecom- +munications Commission (the “Commission”) must regulate +and supervise the Canadian broadcasting system in a manner +that +(i) takes into account the different characteristics of En- +glish, French and Indigenous language broadcasting and +the different conditions under which broadcasting under- +takings that provide English, French or Indigenous lan- +guage programming operate, +(ii) takes into account, among other things, the nature and +diversity of the services provided by broadcasting under- +takings, +(iii) ensures that any broadcasting undertaking that can- +not make maximum or predominant use of Canadian cre- +ative and other human resources in the creation, produc- +tion and presentation of programming contributes to +those Canadian resources in an equitable manner, +(iv) promotes innovation and is readily adaptable to sci- +entific and technological change, +(v) facilitates the provision to Canadians of Canadian pro- +grams in both official languages, including those created +and produced by official language minority communities +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +in Canada, as well as Canadian programs in Indigenous +languages, +(vi) facilitates the provision of programs that are accessi- +ble without barriers to persons with disabilities, +(vii) facilitates the provision to Canadians of programs +created and produced by members of Black or other +racialized communities, +(viii) protects the privacy of individuals who are members +of the audience of programs broadcast, and +(ix) takes into account the variety of broadcasting under- +takings to which the Act applies and avoids imposing obli- +gations on any class of broadcasting undertakings if that +imposition will not contribute in a material manner to the +implementation of the broadcasting policy; +(f) amend the procedure relating to the issuance by the Gov- +ernor in Council of policy directions to the Commission; +(g) replace the Commission’s power to impose conditions on +a licence with a power to make orders imposing conditions +on the carrying on of broadcasting undertakings; +(h) provide the Commission with the power to require that +persons carrying on broadcasting undertakings make expen- +ditures to support the Canadian broadcasting system; +(i) authorize the Commission to provide information to the +Minister responsible for that Act, the Chief Statistician of +Canada and the Commissioner of Competition, and set out in +that Act a process by which a person who submits certain +types of information to the Commission may designate the +information as confidential; +(j) amend the procedure by which the Governor in Council +may, under section 28 of that Act, set aside a decision of the +Commission to issue, amend or renew a licence or refer such +a decision back to the Commission for reconsideration and +hearing; +(k) specify that a person shall not carry on a broadcasting +undertaking, other than an online undertaking, unless they do +so in accordance with a licence or they are exempt from the +requirement to hold a licence; +(l) harmonize the punishments for offences under Part II of +that Act and clarify that a due diligence defence applies to the +existing offences set out in that Act; and +(m) allow for the imposition of administrative monetary +penalties for violations of certain provisions of that Act or of +the Accessible Canada Act. +The enactment also makes related and consequential amend- +ments to other Acts. +2021-2022-2023 +Chapter 8: Online Streaming Act +SUMMARY + +Page 4 + +Page 5 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 8 +An Act to amend the Broadcasting Act and to make +related and consequential amendments to other Acts +[Assented to 27th April, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Online Streaming Act. +1991, c. 11 +Broadcasting Act +2 (1) The definitions broadcasting, broadcasting +undertaking, distribution undertaking, network and +programming undertaking in subsection 2(1) of the +Broadcasting Act are respectively replaced by +the following: +broadcasting means any transmission of programs — +regardless of whether the transmission is scheduled or on +demand or whether the programs are encrypted or not — +by radio waves or other means of telecommunication for +reception by the public by means of broadcasting receiv- +ing apparatus, but does not include any such transmis- +sion of programs that is made solely for performance or +display in a public place; (radiodiffusion) +broadcasting undertaking includes a distribution un- +dertaking, an online undertaking, a programming under- +taking and a network; (entreprise de radiodiffusion) +distribution undertaking means an undertaking for the +reception of broadcasting and its retransmission by radio +waves or other means of telecommunication to more +than one permanent or temporary residence or dwelling +unit or to another such undertaking, but does not include +such an undertaking that is an online undertaking; (en- +treprise de distribution) +2021-2022-2023 + +Page 6 +network includes any operation where control over all +or any part of the programs or program schedules of one +or more broadcasting undertakings is delegated to anoth- +er undertaking or person, but does not include such an +operation that is an online undertaking; (réseau) +programming undertaking means an undertaking for +the transmission of programs, either directly by radio +waves or other means of telecommunication or indirectly +through a distribution undertaking, for reception by the +public by means of broadcasting receiving apparatus, but +does not include such an undertaking that is an online +undertaking; (entreprise de programmation) +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +affiliate, in relation to any person, means any other per- +son who controls that first person, or who is controlled +by that first person or by a third person who also controls +the first person; (affilié) +barrier has the same meaning as in section 2 of the Ac- +cessible Canada Act; (obstacle) +community element includes the element of the Cana- +dian broadcasting system as part of which members of a +community participate in the production of programs +that are in a language used in the community including a +not-for-profit broadcasting undertaking that is managed +by a board of directors elected by the community; (élé- +ment communautaire) +control, in the definition affiliate, in paragraph 9.1(1)(m) +and in subparagraph 9.1(1)(n)(i), includes control in fact, +whether or not through one or more persons; (contrôle) +decision includes a determination made by the Com- +mission in any form; (décision) +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982; (peuples autoch- +tones) +official language minority community means English- +speaking communities in Quebec and French-speaking +communities outside Quebec; (communauté de langue +officielle en situation minoritaire) +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +2 + +Page 7 +online undertaking means an undertaking for the +transmission or retransmission of programs over the In- +ternet for reception by the public by means of broadcast- +ing receiving apparatus; (entreprise en ligne) +programming control means control over the selection +of programs for transmission, but does not include con- +trol over the selection of a programming service for re- +transmission; (contrôle de la programmation) +(3) Subsection 2(3) of the Act is replaced by the +following: +Exclusion — carrying on broadcasting undertaking +(2.1) A person who uses a social media service to upload +programs for transmission over the Internet and recep- +tion by other users of the service — and who is not the +provider of the service or the provider’s affiliate, or the +agent or mandatary of either of them — does not, by the +fact of that use, carry on a broadcasting undertaking for +the purposes of this Act. +Exclusion — social media service and programming +control +(2.2) An online undertaking that provides a social media +service does not, for the purposes of this Act, exercise +programming control over programs uploaded by a user +of the service who is not the provider of the service or the +provider’s affiliate, or the agent or mandatary of either of +them. +Exclusion — certain transmissions over the Internet +(2.3) A person does not carry on an online undertaking +for the purposes of this Act in respect of a transmission +of programs over the Internet +(a) that is ancillary to a business not primarily en- +gaged in the transmission of programs to the public +and that is intended to provide clients with informa- +tion or services directly related to that business; +(b) that is part of the operations of a primary or sec- +ondary school, a college, university or other institution +of higher learning, a public library or a museum; or +(c) that is part of the operations of a theatre, concert +hall or other venue for the presentation of live per- +forming arts. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +2 + +Page 8 +Interpretation +(3) This Act shall be construed and applied in a manner +that is consistent with +(a) the freedom of expression and journalistic, cre- +ative and programming independence enjoyed by +broadcasting undertakings and creators; +(b) the right to privacy of individuals; and +(c) the commitment of the Government of Canada to +enhance the vitality of official language minority com- +munities and to support and assist their development, +as well as to foster the full recognition and use of both +English and French in Canadian society. +3 (1) Paragraph 3(1)(a) of the Act is replaced by +the following: +(a) the Canadian broadcasting system shall be effec- +tively owned and controlled by Canadians, and it is +recognized that it includes foreign broadcasting un- +dertakings that provide programming to Canadians; +(a.1) each broadcasting undertaking shall contribute +to the implementation of the objectives of the broad- +casting policy set out in this subsection in a manner +that is appropriate in consideration of the nature of +the services provided by the undertaking; +(2) Paragraph 3(1)(c) of the Act is replaced by the +following: +(c) while sharing common aspects, English and +French language broadcasting operate under different +conditions — in particular, the minority context of +French in North America — and may have different re- +quirements; +(2.1) Subparagraph 3(1)(d)(ii) of the Act is re- +placed by the following: +(ii) encourage the development of Canadian ex- +pression by providing a wide range of programming +that reflects Canadian attitudes, opinions, ideas, +values and artistic creativity, by displaying Canadi- +an talent in entertainment programming and by of- +fering information and analysis concerning Canada +and other countries from a Canadian point of view, +and foster an environment that encourages the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 2-3 + +Page 9 +development and export of Canadian programs +globally, +(3) Subparagraphs 3(1)(d)(iii) and (iv) of the Act +are replaced by the following: +(iii) through its programming and the employment +opportunities arising out of its operations, serve the +needs and interests of all Canadians — including +Canadians from Black or other racialized communi- +ties and Canadians of diverse ethnocultural back- +grounds, socio-economic statuses, abilities and dis- +abilities, sexual orientations, gender identities and +expressions, and ages — and reflect their circum- +stances and aspirations, including equal rights, the +linguistic duality and multicultural and multiracial +nature of Canadian society and the special place of +Indigenous peoples and languages within that soci- +ety, +(iii.1) provide opportunities to Indigenous persons +to produce programming in Indigenous languages, +English or French, or in any combination of them, +and to carry on broadcasting undertakings, +(iii.11) provide opportunities to Black and other +racialized persons in Canada by taking into account +their specific needs and interests, namely, by sup- +porting the production and broadcasting of original +programs by and for Black and other racialized +communities, +(iii.2) support the production and broadcasting of +original French language programs, +(iii.3) enhance the vitality of official language mi- +nority communities in Canada and support and as- +sist their development by taking into account their +specific needs and interests, including through sup- +porting the production and broadcasting of original +programs by and for those communities, +(iii.4) support community broadcasting that re- +flects both the diversity of the communities being +served, including with respect to the languages in +use within those communities and to their ethno- +cultural and Indigenous composition, and the high +engagement and involvement in community broad- +casting by members of those communities, includ- +ing with respect to matters of public concern, +(iii.5) ensure that Canadian independent broad- +casting undertakings continue to be able to play a +vital role within that system, +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 10 +(iii.6) support the production and broadcasting of +programs in a diversity of languages that reflect +Black and other racialized communities and the di- +versity of the ethnocultural composition of Canadi- +an society, including through broadcasting under- +takings that are carried on by Canadians from Black +or other racialized communities and diverse ethno- +cultural backgrounds, +(iii.7) provide opportunities to Canadians from +Black or other racialized communities and diverse +ethnocultural backgrounds to produce and broad- +cast programs by and for those communities, +(iv) promote innovation and be readily adaptable +to scientific and technological change, +(v) reflect and be responsive to the preferences and +interests of various audiences, and +(vi) ensure freedom of expression and journalistic +independence; +(4) Paragraphs 3(1)(f) to (h) of the Act are re- +placed by the following: +(f) each Canadian broadcasting undertaking shall em- +ploy and make maximum use, and in no case less than +predominant use, of Canadian creative and other hu- +man resources in the creation, production and presen- +tation of programming, unless the nature of the ser- +vice provided by the undertaking, such as specialized +content or format or the use of languages other than +French and English, renders that use impracticable, in +which case the undertaking shall make the greatest +practicable use of those resources; +(f.1) each foreign online undertaking shall make the +greatest practicable use of Canadian creative and other +human resources, and shall contribute in an equitable +manner to strongly support the creation, production +and presentation of Canadian programming, taking +into account the linguistic duality of the market they +serve; +(g) the programming over which a person who carries +on a broadcasting undertaking has programming con- +trol should be of high standard; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 11 +(h) all persons who carry on broadcasting undertak- +ings have a responsibility for the programs that they +broadcast and over which they have programming +control; +(5) Subparagraphs 3(1)(i)(i) and (ii) of the Act are +replaced by the following: +(i) be varied and comprehensive, providing a bal- +ance of information, enlightenment and entertain- +ment for people of all ages, interests and tastes, +(i.1) reflect and support Canada’s linguistic duality +by placing significant importance on the creation, +production and broadcasting of original French lan- +guage programs, including those from French lin- +guistic minority communities, +(ii) be drawn from local, regional, national and in- +ternational sources, including, at the local level, +from community broadcasters who, through collab- +oration with local organizations and community +members, are in the unique position of being able +to provide varied programming to meet the needs +of specific audiences, +(ii.1) include programs produced by Canadians +that cover news and current events — from the local +and regional to the national and international — +and that reflect the viewpoints of Canadians, in- +cluding the viewpoints of Indigenous persons and +of Canadians from Black or other racialized com- +munities and diverse ethnocultural backgrounds, +(ii.2) reflect the importance of Indigenous lan- +guage revitalization by supporting the production +and broadcasting of Indigenous language program- +ming, in accordance with the United Nations Decla- +ration on the Rights of Indigenous Peoples and in +response to the Truth and Reconciliation Commis- +sion of Canada’s Calls to Action, +(5.1) Subparagraph 3(1)(i)(iv) of the Act is re- +placed by the following: +(iv) provide a reasonable opportunity for the public +to be exposed to the expression of differing views +on matters of public concern and to directly partici- +pate in public dialogue on those matters including +through the community element, and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 12 +(6) Paragraphs 3(1)(k) and (l) of the Act are re- +placed by the following: +(k) a range of broadcasting services in English and in +French shall be extended to all Canadians; +(l) the Canadian Broadcasting Corporation, as the na- +tional public broadcaster, should provide broadcasting +services incorporating a wide range of programming +that informs, enlightens and entertains; +(6.1) Subparagraph 3(1)(m)(iv) of the Act is re- +placed by the following: +(iv) be in English and in French, reflecting the dif- +ferent needs and circumstances of each official lan- +guage community, including the specific needs and +interests of official language minority communities, +(7) Paragraphs 3(1)(o) to (s) of the Act are re- +placed by the following: +(o) programming that reflects the Indigenous cultures +of Canada and programming that is in Indigenous lan- +guages should be provided — including through +broadcasting undertakings that are carried on by In- +digenous persons — within community elements, +which are positioned to serve smaller and remote +communities, and other elements of the Canadian +broadcasting system in order to serve Indigenous peo- +ples where they live; +(p) programming that is accessible without barriers to +persons with disabilities should be provided within the +Canadian broadcasting system, including through +community broadcasting, as well as the opportunity +for them to develop their own content and voices; +(p.1) programming that is accessible without barriers +to persons with disabilities should be provided within +the Canadian broadcasting system, including without +limitation, closed captioning services and described +video services available to assist persons living with a +visual or auditory impairment; +(q) online undertakings that provide the program- +ming services of other broadcasting undertakings +should +(i) ensure the discoverability of Canadian program- +ming services and original Canadian programs, in- +cluding original French language programs, in an +equitable proportion, +(ii) when programming services are supplied to +them by other broadcasting undertakings under +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 13 +contractual +arrangements, +provide +reasonable +terms for the carriage, packaging and retailing of +those programming services, and +(iii) ensure the delivery of programming at afford- +able rates; +(r) online undertakings shall clearly promote and rec- +ommend Canadian programming, in both official lan- +guages as well as in Indigenous languages, and ensure +that any means of control of the programming gener- +ates results allowing its discovery; +(s) the programming provided by the community ele- +ment should +(i) be innovative and complementary to the pro- +gramming provided for mass audiences, +(ii) cater to tastes and interests not adequately pro- +vided for by the programming provided for mass +audiences and include programs devoted to culture, +politics, history, health and public safety, local +news and current events, local economy and the +arts, +(iii) reflect Canada’s communities, regions, Indige- +nous and multicultural nature, including through +third-language programming, +(iv) support new and emerging Canadian creative +talent, as a cost-effective venue for learning new +skills, taking risks and exchanging ideas, +(v) through community participation, strengthen +the democratic process and support local journal- +ism, and +(vi) be available throughout Canada so that all +Canadians can engage in dialogue on matters of +public concern; and +4 The Act is amended by adding the following af- +ter section 4: +Non-application — programs on social media service +4.1 (1) This Act does not apply in respect of a program +that is uploaded to an online undertaking that provides a +social media service by a user of the service for transmis- +sion over the Internet and reception by other users of the +service. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 3-4 + +Page 14 +Application — certain programs +(2) Despite subsection (1), this Act applies in respect of a +program that is uploaded as described in that subsection +if the program +(a) is uploaded to the social media service by the +provider of the service or the provider’s affiliate, or by +the agent or mandatary of either of them; or +(b) is prescribed by regulations made under sec- +tion 4.2. +Non-application — social media service +(3) This Act does not apply in respect of online undertak- +ings whose broadcasting consists only of programs in re- +spect of which this Act does not apply under this section. +For greater certainty +(4) For greater certainty, this section does not exclude +the application of this Act in respect of a program that, +except for the fact that it is not uploaded as described in +subsection (1), is the same as a program in respect of +which this Act does not apply under this section. +Regulations — programs to which this Act applies +4.2 (1) For the purposes of paragraph 4.1(2)(b), the +Commission may make regulations prescribing programs +in respect of which this Act applies, in a manner that is +consistent with freedom of expression. +Matters +(2) In making regulations under subsection (1), the Com- +mission shall consider the following matters: +(a) the extent to which a program, uploaded to an on- +line undertaking that provides a social media service, +directly or indirectly generates revenues; +(b) the fact that such a program has been broadcast, +in whole or in part, by a broadcasting undertaking that +(i) is required to be carried on under a licence, or +(ii) is required to be registered with the Commis- +sion but does not provide a social media service; +and +(c) the fact that such a program has been assigned a +unique identifier under an international standards +system. +Exclusion +(3) The regulations shall not prescribe a program +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +4 + +Page 15 +(a) in respect of which neither the user of a social me- +dia service who uploads the program nor the owner or +licensee of copyright in the program receives rev- +enues; or +(b) that consists only of visual images. +5 (1) Paragraph 5(2)(a) of the Act is replaced by +the following: +(a) takes into account the different characteristics of +English, French and Indigenous language broadcast- +ing and the different conditions under which broad- +casting undertakings that provide English, French or +Indigenous language programming operate — includ- +ing the minority context of French in North America +— and the specific needs and interests of official lan- +guage minority communities in Canada and of Indige- +nous peoples; +(a.1) takes into account the nature and diversity of the +services provided by broadcasting undertakings, as +well as their size, their impact on the Canadian cre- +ation and production industry, particularly with re- +spect to employment in Canada and Canadian pro- +gramming, their contribution to the implementation +of the broadcasting policy set out in subsection 3(1) +and any other characteristic that may be relevant in +the circumstances; +(a.2) ensures that any broadcasting undertaking that +cannot make maximum or predominant use of Cana- +dian creative and other human resources in the cre- +ation, production and presentation of programming +contributes to those Canadian resources in an equi- +table manner; +(1.1) Paragraph 5(2)(c) of the Act is replaced by +the following: +(c) promotes innovation and is readily adaptable to +scientific and technological change; +(2) Paragraph 5(2)(e) of the Act is replaced by the +following: +(e) facilitates the provision to Canadians of Canadian +programs created and produced in both official lan- +guages, including those created and produced by offi- +cial language minority communities in Canada, as well +as in Indigenous languages; +(e.1) facilitates the provision of programs that are ac- +cessible without barriers to persons with disabilities; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 4-5 + +Page 16 +(e.2) facilitates the provision to Canadians of pro- +grams created and produced by members of Black or +other racialized communities; +(3) Subsection 5(2) of the Act is amended by strik- +ing out “and” at the end of paragraph (f) and by +adding the following after paragraph (g): +(g.1) protects the privacy of individuals who are +members of the audience for programs broadcast by +broadcasting undertakings; and +(h) takes into account the variety of broadcasting un- +dertakings to which this Act applies and avoids impos- +ing obligations on any class of broadcasting undertak- +ings if that imposition will not contribute in a material +manner to the implementation of the broadcasting +policy set out in subsection 3(1). +6 The Act is amended by adding the following af- +ter section 5: +Official language minority communities +5.1 In regulating and supervising the Canadian broad- +casting system and exercising its powers under this Act, +the Commission shall enhance the vitality of official lan- +guage minority communities in Canada and support and +assist their development. +Consultation +5.2 (1) The Commission shall consult with official lan- +guage minority communities in Canada when making de- +cisions that could adversely affect them. +Objectives of consultations +(2) When engaging in consultations required by subsec- +tion (1), the Commission shall +(a) gather information to test its policies, decisions +and initiatives; +(b) propose policies, decisions and initiatives that +have not been finalized; +(c) seek the communities’ opinions with regard to the +policies, decisions or initiatives that are the subject of +the consultations; +(d) provide them with all relevant information on +which those policies, decisions or initiatives are based; +(e) openly and meaningfully consider those opinions; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 5-6 + +Page 17 +(f) be prepared to alter those policies, decisions or ini- +tiatives; and +(g) provide the communities with feedback, both dur- +ing the consultation process and after a decision has +been made. +7 (1) Subsections 8(2) and (3) of the Act are re- +placed by the following: +Representations +(2) The Minister shall +(a) specify in the notice the period — of at least 30 +days from the day on which the notice was published +under paragraph (1)(a) — during which interested +persons may make representations; and +(b) publish the representations that are made during +that period. +Implementation of proposal +(3) The Governor in Council may, after the period re- +ferred to in paragraph (2)(a) has ended and the proposed +order has been laid before each House of Parliament, im- +plement the proposal by making an order under section +7, either in the form proposed or revised in the manner +that the Governor in Council considers appropriate. +(2) Subsection 8(5) of the Act is repealed. +8 (1) Paragraphs 9(1)(a) to (h) of the Act are re- +placed by the following: +(a) establish classes of licences other than for online +undertakings; +(b) issue a licence, the term of which may be indefi- +nite or fixed by the Commission; +(c) amend a licence as to its term, on the application +of the licensee; +(d) amend a licence other than as to its term, on the +application of the licensee or on the Commission’s +own motion; +(e) renew a licence, the term of which may be indefi- +nite or fixed by the Commission; and +(f) suspend or revoke a licence. +1994, c. 26, s. 10(F) +(2) Subsections 9(2) to (4) of the Act are replaced +by the following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 6-8 + +Page 18 +Exemptions +(4) The Commission shall, by order, on the terms and +conditions that it considers appropriate, exempt persons +who carry on broadcasting undertakings of any class +specified in the order from any or all of the requirements +of this Part, of an order made under section 9.1 or of a +regulation made under this Part if the Commission is sat- +isfied that compliance with those requirements will not +contribute in a material manner to the implementation of +the broadcasting policy set out in subsection 3(1). +Repeal or amendment +(5) The Commission shall repeal or amend an exemption +order made under subsection (4) if the Commission con- +siders that doing so will contribute in a material manner +to the implementation of the broadcasting policy set out +in subsection 3(1). +9 The Act is amended by adding the following af- +ter section 9: +Conditions +9.1 (1) The Commission may, in furtherance of its ob- +jects, make orders imposing conditions on the carrying +on of broadcasting undertakings that the Commission +considers appropriate for the implementation of the +broadcasting policy set out in subsection 3(1), including +conditions respecting +(a) the proportion of programs to be broadcast that +shall be Canadian programs and the proportion of +time that shall be devoted to the broadcasting of Cana- +dian programs; +(b) the proportion of Canadian programs to be broad- +cast that shall be original French language programs, +including first-run programs; +(c) the proportion of programs to be broadcast that +shall be original French language programs; +(d) the proportion of programs to be broadcast that +shall be devoted to specific genres, in order to ensure +the diversity of programming; +(e) the presentation of programs and programming +services for selection by the public, including the +showcasing and the discoverability of Canadian pro- +grams and programming services, such as original +French language programs; +(f) a requirement for a person carrying on a broad- +casting undertaking, other than an online undertak- +ing, to obtain the approval of the Commission before +entering into any contract with a telecommunica- +tions +common +carrier, +as +defined +in +the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 8-9 + +Page 19 +Telecommunications Act, for the distribution of pro- +gramming directly to the public; +(g) a requirement for a person carrying on a distribu- +tion undertaking to give priority to the carriage of +broadcasting; +(h) a requirement for a person carrying on a distribu- +tion undertaking to carry, on the terms and conditions +that the Commission considers appropriate, program- +ming services, specified by the Commission, that are +provided by a broadcasting undertaking; +(i) a requirement, without terms or conditions, for a +person carrying on an online undertaking that pro- +vides the programming services of other broadcasting +undertakings in a manner that is similar to a distribu- +tion undertaking to carry programming services, spec- +ified by the Commission, that are provided by a broad- +casting undertaking; +(j) terms and conditions of service in contracts be- +tween distribution undertakings and their subscribers; +(k) access by persons with disabilities to program- +ming, including the identification, prevention and re- +moval of barriers to such access; +(l) the carriage of emergency messages; +(m) any change in the ownership or control of a +broadcasting undertaking that is required to be car- +ried on under a licence; +(n) the provision to the Commission, by licensees or +persons exempt from the requirement to hold a li- +cence under an order made under subsection 9(4), of +information related to +(i) the ownership, governance and control of those +licensees or exempt persons, and +(ii) the affiliation of those licensees or exempt per- +sons with any affiliates carrying on broadcasting +undertakings; +(o) the provision to the Commission, by persons car- +rying on broadcasting undertakings, of any other in- +formation that the Commission considers necessary +for the administration of this Act, including +(i) financial or commercial information, +(ii) information related to programming, +(iii) information related to expenditures made un- +der section 11.1, and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +9 + +Page 20 +(iv) information related to audience measurement, +other than information that could identify any indi- +vidual audience member; and +(p) continued ownership and control by Canadians of +Canadian broadcasting undertakings. +Application +(2) An order made under this section may be made ap- +plicable to all persons carrying on broadcasting under- +takings, to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +order or to a particular person carrying on a broadcasting +undertaking. +Non-application +(3) The Statutory Instruments Act does not apply to or- +ders made under this section. +Publication and representations +(4) A copy of each order that the Commission proposes +to make under this section shall be published on the +Commission’s website and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the proposed or- +der. +Publication +(5) The Commission shall publish each order that is +made under this section on its website. +Programming control +(6) Orders made under any of paragraphs (1)(a) to (d) +apply only in respect of programs over which a person +who carries on a broadcasting undertaking has program- +ming control. +Canadian original French language programs +(7) In making an order under paragraph (1)(c), the Com- +mission shall ensure that Canadian original French lan- +guage programs represent a significant proportion of the +original French language programs to be broadcast. +Restriction — computer algorithm or source code +(8) The Commission shall not make an order under para- +graph (1)(e) that would require the use of a specific com- +puter algorithm or source code. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +9 + +Page 21 +Good faith negotiation +(9) The person carrying on an online undertaking to +whom an order made under paragraph (1)(i) applies and +the person carrying on the broadcasting undertaking +whose programming services are specified in the order +shall negotiate the terms for the carriage of the program- +ming services in good faith. +Facilitation +(10) The Commission may facilitate those negotiations +at the request of either party to the negotiations. +10 (1) The portion of subsection 10(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +Règlements +10 (1) Dans l’exécution de sa mission, le Conseil peut +prendre des règlements : +(2) Paragraph 10(1)(a) of the Act is repealed. +(3) Paragraph 10(1)(b) of the French version of +the Act is replaced by the following: +b) définissant « émission canadienne » pour l’applica- +tion de la présente loi; +(4) Paragraph 10(1)(c) of the Act is replaced by +the following: +(c) respecting standards for programs over which a +person carrying on a broadcasting undertaking has +programming control and the allocation of broadcast- +ing time, for the purpose of giving effect to the broad- +casting policy set out in subsection 3(1); +(5) Paragraph 10(1)(d) of the French version of +the Act is replaced by the following: +d) concernant la nature de la publicité et le temps +d’antenne qui peut y être consacré; +(6) Paragraph 10(1)(e) of the Act is replaced by +the following: +(e) respecting, in relation to a broadcasting undertak- +ing other than an online undertaking, the proportion +of time that may be devoted to the broadcasting of +programs, including advertisements or announce- +ments, of a partisan political character and the assign- +ment of that time on an equitable basis to political +parties and candidates; +(7) Paragraphs 10(1)(f) to (h) of the French ver- +sion of the Act are replaced by the following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 9-10 + +Page 22 +f) prescrivant les conditions d’exploitation des entre- +prises de programmation faisant partie d’un réseau +ainsi que les conditions de radiodiffusion des émis- +sions de réseau et concernant le temps d’antenne à ré- +server à celles-ci par ces entreprises; +g) concernant la fourniture de services de program- +mation — même étrangers — par les entreprises de +distribution; +h) pourvoyant au règlement — notamment par la mé- +diation — de différends concernant la fourniture de +programmation et survenant entre les entreprises de +programmation qui la transmettent et les entreprises +de distribution; +(8) Paragraphs 10(1)(i) and (j) of the Act are re- +placed by the following: +(h.1) respecting unjust discrimination by a person +carrying on a broadcasting undertaking and undue or +unreasonable preference given, or undue or unreason- +able disadvantage imposed, by such a person; +(i) respecting the registration of broadcasting under- +takings with the Commission; +(j) respecting the audit or examination of records and +books of account of persons carrying on broadcasting +undertakings by the Commission or persons acting on +behalf of the Commission; and +(9) Paragraph 10(1)(k) of the French version of +the Act is replaced by the following: +k) concernant toute autre mesure qu’il estime néces- +saire à l’exécution de sa mission. +(10) Subsections 10(2) and (3) of the Act are re- +placed by the following: +Regulations — Canadian programs +(1.1) In making regulations under paragraph (1)(b), the +Commission shall consider the following matters: +(a) whether Canadians, including independent pro- +ducers, have a right or interest in relation to a pro- +gram, including copyright, that allows them to control +and benefit in a significant and equitable manner from +the exploitation of the program; +(b) whether key creative positions in the production of +a program are primarily held by Canadians; +(c) whether a program furthers Canadian artistic and +cultural expression; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +10 + +Page 23 +(d) the extent to which persons carrying on online un- +dertakings or programming undertakings collaborate +with independent Canadian producers, with persons +carrying on Canadian broadcasting undertakings pro- +ducing their own programs, with producers associated +with Canadian broadcasting undertakings or with any +other person involved in the Canadian program pro- +duction industry, including Canadian owners of copy- +right in musical works or in sound recordings; and +(e) any other matter that may be prescribed by regula- +tion. +Regulations +(1.2) The Governor in Council may make regulations +prescribing matters that the Commission is required to +consider under paragraph (1.1)(e). +Application +(2) A regulation made under subsection (1) may be made +applicable to all persons carrying on broadcasting under- +takings or to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +regulation. +Publication and representations +(3) A copy of each regulation that the Commission pro- +poses to make under subsection (1) shall be published in +the Canada Gazette and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the regulation. +11 The Act is amended by adding the following +after section 10: +For greater certainty +10.1 For greater certainty, the Commission shall make +orders under subsection 9.1(1) and regulations under +subsection 10(1) in a manner that is consistent with the +freedom of expression enjoyed by users of social media +services that are provided by online undertakings. +12 (1) The portion of subsection 11(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +Règlements : droits +11 (1) Le Conseil peut prendre des règlements : +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 10-12 + +Page 24 +(2) Paragraphs 11(1)(a) to (d) of the Act are re- +placed by the following: +(a) with the approval of the Treasury Board, establish- +ing schedules of fees to be paid by persons carrying on +broadcasting undertakings of any class; +(b) providing for the establishment of classes of +broadcasting undertakings for the purposes of para- +graph (a); +(c) providing for the payment of any fees payable by a +person carrying on a broadcasting undertaking, in- +cluding the time and manner of payment; +(d) respecting the interest payable by such a person in +respect of any overdue fee; and +(3) Paragraph 11(1)(e) of the French version of +the Act is replaced by the following: +e) concernant toute autre mesure d’application du +présent article qu’il estime nécessaire. +(4) The portion of subsection 11(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Criteria +(2) Regulations made under paragraph (1)(a) may pro- +vide for fees to be calculated by reference to any criteria +that the Commission considers appropriate, including by +reference to +(5) Paragraph 11(2)(a) of the Act is replaced by +the following: +(a) the revenues of the persons carrying on broadcast- +ing undertakings; +(6) Paragraph 11(2)(b) of the English version of +the Act is replaced by the following: +(b) the performance of the persons carrying on broad- +casting undertakings in relation to objectives estab- +lished by the Commission, including objectives for the +broadcasting of Canadian programs; and +(7) Paragraph 11(2)(c) of the Act is replaced by +the following: +(c) the market served by the persons carrying on +broadcasting undertakings. +(8) Subsection 11(3) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +12 + +Page 25 +Exceptions +(3) No regulations made under subsection (1) shall apply +to the Corporation or to persons carrying on program- +ming undertakings on behalf of Her Majesty in right of a +province. +Restriction — non-licensees +(3.1) The only fees that may be established with respect +to a broadcasting undertaking shall be fees that relate to +the recovery of the costs of the Commission’s activities +under this Act. +(9) Subsection 11(4) of the English version of the +Act is replaced by the following: +Debt due to Her Majesty +(4) Fees payable under this section and any interest in +respect of them constitute a debt due to Her Majesty in +right of Canada and may be recovered as such in any +court of competent jurisdiction. +(10) Subsection 11(5) of the Act is replaced by the +following: +Publication and representations +(5) A copy of each regulation that the Commission pro- +poses to make under this section shall be published in +the Canada Gazette and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the regulation. +13 The Act is amended by adding the following +after section 11: +Regulations — expenditures +11.1 (1) The Commission may make regulations re- +specting expenditures to be made by persons carrying on +broadcasting undertakings for the purposes of +(a) developing, financing, producing or promoting +Canadian audio or audio-visual programs, including +independent productions, for broadcasting by broad- +casting undertakings; +(b) supporting, promoting or training Canadian cre- +ators of audio or audio-visual programs for broadcast- +ing by broadcasting undertakings; +(b.1) supporting broadcasting undertakings offering +programming services that, in the Commission’s opin- +ion, are of exceptional importance to the achievement +of the objectives of the broadcasting policy set out in +subsection 3(1); +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 12-13 + +Page 26 +(c) supporting participation by persons, groups of +persons or organizations representing the public inter- +est in proceedings before the Commission under this +Act; or +(d) supporting the development of initiatives — in- +cluding tools — that, in the Commission’s opinion, are +efficient and necessary for the achievement of the ob- +jectives of the broadcasting policy set out in subsec- +tion 3(1). +Order — particular broadcasting undertaking +(2) The Commission may make an order respecting ex- +penditures to be made by a particular person carrying on +a broadcasting undertaking for any of the purposes set +out in paragraphs (1)(a) to (d). +Minimum expenditures — French language original +programs +(3) Regulations and orders made under this section for +the purposes set out in paragraph (1)(a) shall prescribe +the minimum share of expenditures that are to be allo- +cated to Canadian original French language programs in +the case of broadcasting undertakings that offer pro- +grams in both official languages. +Application of regulations +(4) A regulation made under this section may be made +applicable to all persons carrying on broadcasting under- +takings or to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +regulation. +Recipients +(5) Regulations and orders made under this section may +provide that an expenditure is to be paid to any person or +organization, other than the Commission, or into any +fund, other than a fund administered by the Commission. +Criteria +(6) Regulations and orders made under this section may +provide for expenditures to be calculated by reference to +any criteria that the Commission considers appropriate, +including by reference to +(a) the revenues of the persons carrying on broadcast- +ing undertakings; +(b) the performance of the persons carrying on broad- +casting +undertakings +in +relation +to +objectives +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +13 + +Page 27 +established by the Commission, including objectives +for the broadcasting of Canadian programs; and +(c) the market served by the persons carrying on +broadcasting undertakings. +Publication and representations +(7) A copy of each regulation that the Commission pro- +poses to make under this section shall be published in +the Canada Gazette and a copy of each proposed order +shall be published on the Commission’s website. A rea- +sonable opportunity shall be given to persons carrying on +broadcasting undertakings and other interested persons +to make representations to the Commission with respect +to the regulation or order. +Non-application +(8) The Statutory Instruments Act does not apply to or- +ders made under subsection (2). +2014, c. 39, s. 191(1); 2019, c. 10, s. 161(1) +14 Subsection 12(1) of the Act is replaced by the +following: +Inquiries +12 (1) The Commission may inquire into, hear and de- +termine a matter if it appears to the Commission that +(a) any person is contravening or has contravened this +Part or any regulation, licence, decision or order made +or issued by the Commission under this Part; +(b) any person is contravening or has contravened +section 34.1; +(c) any person is contravening or has contravened +sections 42 to 44 of the Accessible Canada Act; or +(d) the circumstances may require the Commission to +make any decision or order or to give any approval +that it is authorized to make or give under this Part or +under any regulation or order made under this Part. +15 (1) Paragraph 18(1)(c) of the Act is replaced by +the following: +(c) the establishing of any performance objectives for +the purposes of paragraphs 11(2)(b) and 11.1(6)(b); +and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 13-15 + +Page 28 +(2) Subsection 18(2) of the Act is replaced by the +following: +Public hearings — specific matters +(2) The Commission shall also hold a public hearing in +connection with the following matters unless it is satis- +fied that such a hearing is not required in the public in- +terest: +(a) the amendment or renewal of a licence; +(b) the making of an order under subsection 9.1(1) or +11.1(2); and +(c) the making of any regulation under this Act. +16 (1) Section 20 of the Act is amended by adding +the following after subsection (1): +Appointments by Chairperson +(1.1) The Chairperson of the Commission may appoint +members of the Commission to a panel if it is determined +that the panel would otherwise have fewer than three +members. +Exception — conflict of interest +(1.2) Members of the Commission may participate in +any panel, unless this participation would place them in a +conflict of interest. +(2) Subsection 20(4) of the Act is replaced by the +following: +Consultation +(4) The members of a panel established under subsection +(1) shall consult with the Commission, and may consult +with any officer of the Commission, for the purpose of +ensuring a consistency of interpretation of the broadcast- +ing policy set out in subsection 3(1), the regulatory policy +set out in subsection 5(2), the orders made under section +9.1, the regulations made under sections 10 and 11 and +the regulations and orders made under section 11.1. +17 Section 21 of the French version of the Act is +replaced by the following: +Règles +21 Le Conseil peut établir des règles concernant l’ins- +truction des affaires dont il est saisi, notamment la pro- +cédure applicable à la présentation des demandes d’attri- +bution, de modification, de renouvellement, de suspen- +sion ou de révocation de licences, la présentation des ob- +servations et des plaintes et le déroulement des au- +diences. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 15-17 + +Page 29 +18 Subsections 23(1) to (3) of the Act are replaced +by the following: +Consultation between Commission and Corporation +23 (1) The Commission shall, at the request of the Cor- +poration, consult with the Corporation with regard to any +conditions that the Commission proposes to impose un- +der subsection 9.1(1) — or with regard to any regulation +or order that the Commission proposes to make under +section 11.1 — that would apply with respect to the Cor- +poration. +Reference to Minister +(2) If, despite the consultation provided for in subsection +(1), the Commission imposes any condition, or makes +any regulation or order, referred to in subsection (1) that +the Corporation is satisfied would unreasonably impede +the Corporation in providing the programming contem- +plated by paragraphs 3(1)(l) and (m), the Corporation +may, within 30 days after the condition is imposed or the +regulation or order is made, refer the condition, regula- +tion or order to the Minister for consideration. +Ministerial directive +(3) Subject to subsection (4), the Minister may, within +90 days after a condition, regulation or order is referred +to the Minister under subsection (2), issue to the Com- +mission a written directive with respect to the condition, +regulation or order and the Commission shall comply +with any such directive issued by the Minister. +19 Paragraph 24(1)(a) of the Act is replaced by +the following: +(a) the licensee has contravened any order made un- +der subsection 9.1(1), 11.1(2) or 12(2) or any regula- +tion made under this Part; or +20 Subsection 25(1) of the Act is replaced by the +following: +Report of contravention by Corporation +25 (1) If the Commission is satisfied, after a public hear- +ing on the matter, that the Corporation has contravened +section 31.1, any order made under subsection 9.1(1), +11.1(2) or 12(2) or any regulation made under this Part, +the Commission shall forward to the Minister a report +setting out the circumstances of the contravention, the +findings of the Commission and any observations or rec- +ommendations of the Commission in connection with the +contravention. +21 The Act is amended by adding the following +after section 25: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 18-21 + +Page 30 +Provision of Information by +Commission +Minister or Chief Statistician +25.1 The Commission shall, on request, provide the +Minister or the Chief Statistician of Canada with any in- +formation submitted to the Commission in respect of a +broadcasting undertaking. +Access to information +25.2 Subject to section 25.3, the Commission shall +proactively make available for public inspection any in- +formation submitted to the Commission in the course of +proceedings before it. +Confidential information +25.3 (1) A person who submits any of the following in- +formation to the Commission may designate it as confi- +dential: +(a) information that is a trade secret; +(b) financial, commercial, scientific or technical infor- +mation that is confidential and that is treated consis- +tently in a confidential manner by the person who +submitted it; or +(c) information the disclosure of which could reason- +ably be expected +(i) to result in material financial loss or gain to any +person, +(ii) to prejudice the competitive position of any +person, or +(iii) to affect contractual or other negotiations of +any person. +Information not to be disclosed +(2) Subject to subsections (4), (5) and (7), if a person +designates information as confidential and the designa- +tion is not withdrawn by that person, no person de- +scribed in subsection (3) shall knowingly disclose the in- +formation, or knowingly allow it to be disclosed, to any +other person in any manner that is intended or likely to +make it available for the use of any person who may ben- +efit from the information or use it to the detriment of any +person to whose business or affairs the information re- +lates. +Persons who shall not disclose information +(3) Subsection (2) applies to any person referred to in +any of the following paragraphs who comes into +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +21 + +Page 31 +possession of designated information while holding the +office or employment described in that paragraph, +whether or not the person has ceased to hold that office +or be so employed: +(a) a member of, or a person employed by, the Com- +mission; +(b) in respect of information disclosed under para- +graph (4)(b) or (5)(b), the Commissioner of Competi- +tion appointed under the Competition Act or a person +whose duties involve the carrying out of that Act and +who is referred to in section 25 of that Act; +(c) in respect of information provided under section +25.1, the Minister, the Chief Statistician of Canada or +an agent of or a person employed in the federal public +administration. +Disclosure of information submitted in proceedings +(4) If designated information is submitted in the course +of proceedings before the Commission, the Commission +may, while protecting the privacy of Canadians, +(a) disclose the information or require its disclosure if +the Commission determines, after considering any +representations from interested persons, that the dis- +closure is in the public interest; and +(b) disclose the information or require its disclosure +to the Commissioner of Competition on the Commis- +sioner’s request if the Commission determines that the +information is relevant to competition issues being +considered in the proceedings. +Disclosure of other information +(5) If designated information is submitted to the Com- +mission otherwise than in the course of proceedings be- +fore it, the Commission may, while protecting the privacy +of Canadians, +(a) disclose the information or require its disclosure +if, after considering any representations from interest- +ed persons, the Commission considers that the infor- +mation is relevant to a matter arising in the exercise of +its powers or the performance of its duties and func- +tions and determines that the disclosure is in the pub- +lic interest; and +(b) disclose the information or require its disclosure +to the Commissioner of Competition, on the Commis- +sioner’s request, if the Commission considers that the +information is relevant to competition issues that are +related to such a matter. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +21 + +Page 32 +Information disclosed to Commissioner of +Competition +(6) Neither the Commissioner of Competition nor any +person whose duties involve the administration and en- +forcement of the Competition Act and who is referred to +in section 25 of that Act shall use information that is dis- +closed +(a) under paragraph (4)(b) other than to facilitate the +Commissioner’s participation in proceedings referred +to in subsection (4); or +(b) under paragraph (5)(b) other than to facilitate the +Commissioner’s participation in a matter referred to +in subsection (5). +Information inadmissible +(7) Designated information that is not disclosed or re- +quired to be disclosed under this section is not admissi- +ble in evidence in any judicial proceedings except pro- +ceedings for failure to submit information required to be +submitted under this Act or for forgery, perjury or false +declaration in relation to the submission of the informa- +tion. +22 (1) Subsection 28(1) of the Act is replaced by +the following: +Setting aside or referring decisions back to +Commission +28 (1) If the Commission makes a decision under sec- +tion 9 to issue, amend or renew a licence, the Governor in +Council may, within 180 days after the date of the deci- +sion, on petition in writing of any person received within +45 days after that date or on the Governor in Council’s +own motion, by order, set aside the decision or refer the +decision back to the Commission for reconsideration and +hearing of the matter by the Commission, if the Governor +in Council is satisfied that the decision derogates from +the attainment of the objectives of the broadcasting poli- +cy set out in subsection 3(1). +(2) Paragraph 28(3)(b) of the Act is replaced by +the following: +(b) rescind the issue of the licence and issue a licence +to another person; or +(3) Subsections 28(4) and (5) of the Act are re- +pealed. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 21-22 + +Page 33 +23 (1) Subsection 29(1) of the Act is replaced by +the following: +Filing of petitions +29 (1) Every person who petitions the Governor in +Council under subsection 28(1) shall at the same time +send a copy of the petition to the Commission. +(2) Subsection 29(3) of the English version of the +Act is replaced by the following: +Register +(3) The Commission shall establish and maintain a pub- +lic register in which shall be kept a copy of each petition +received by the Commission. +24 The Act is amended by adding the following +after section 31: +Prohibition +Carrying on broadcasting undertaking +31.1 (1) A person shall not carry on a broadcasting un- +dertaking unless +(a) they do so in accordance with a licence issued to +them; or +(b) they are exempt, under an order made under sub- +section 9(4), from the requirement to hold a licence. +Exception — online undertaking +(2) Despite subsection (1), a person may carry on an on- +line undertaking without a licence and without being so +exempt. +25 Sections 32 to 34 of the Act are replaced by the +following: +Broadcasting contrary to Act +32 Every person who contravenes section 31.1 is guilty of +an offence punishable on summary conviction and is li- +able +(a) in the case of an individual, to a fine of not more +than $25,000 for each day that the offence continues; +or +(b) in the case of a corporation, to a fine of not more +than $250,000 for each day that the offence continues. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 23-25 + +Page 34 +Contravention of regulation or order +33 Every person who contravenes any regulation or or- +der made under this Part is guilty of an offence punish- +able on summary conviction and is liable +(a) in the case of an individual, to a fine of not more +than $25,000 for a first offence and of not more +than $50,000 for each subsequent offence; or +(b) in the case of a corporation, to a fine of not more +than $250,000 for a first offence and of not more +than $500,000 for each subsequent offence. +Defence +33.1 A person is not to be found guilty of an offence un- +der section 32 or 33 if they establish that they exercised +due diligence to prevent the commission of the offence. +Limitation +34 Proceedings in respect of an offence under section 33 +may be instituted within, but not after, two years after +the day on which the subject matter of the proceedings +arose. +Consultation and Review +Regulations and orders +34.01 (1) Every seven years the Commission shall con- +sult with all interested persons with respect to orders +made under section 9.1 and regulations and orders made +under section 11.1 and shall publish, on the Internet or +otherwise, a report on the consultations that also lists the +orders and regulations that the Commission proposes to +review as a result of the consultations and sets out its +plan for conducting the review. +Publication of report +(2) The Commission shall publish the first report within +seven years after the day on which this subsection comes +into force and, subsequently, within seven years after the +day on which the most recent report is published. +Tabling of reports +(3) The Minister shall cause a copy of all reports pub- +lished under subsections (1) and (2) to be tabled before +each House of Parliament. +26 The Act is amended by adding the following +after section 34.2: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 25-26 + +Page 35 +Defence +34.21 A person is not to be found guilty of an offence +under section 34.2 if they establish that they exercised +due diligence to prevent the commission of the offence. +27 The Act is amended by adding the following +after section 34.3: +PART II.2 +Administrative Monetary +Penalties +Violations +34.4 (1) Subject to a regulation made under paragraph +34.995(a), a person commits a violation if they +(a) contravene a regulation or order made under +Part II; +(b) contravene the requirement to negotiate in good +faith under subsection 9.1(9); +(c) carry on a broadcasting undertaking in contraven- +tion of section 31.1; +(d) charge a subscriber for providing the subscriber +with a paper bill in contravention of section 34.1; +(e) contravene an undertaking that they entered into +under section 34.9; +(f) fail to submit information in accordance with a no- +tice issued under section 34.996 to a person designated +under paragraph 34.7(a) that the designated person +requires by the notice; +(g) knowingly make a material misrepresentation of +fact in contravention of section 34.997; or +(h) contravene any of subsections 42(1) to (4) and (7), +43(1) to (3) and 44(1) to (3) and (6) of the Accessible +Canada Act. +Continued violation +(2) A violation that is continued on more than one day +constitutes a separate violation in respect of each day on +which it is continued. +Maximum administrative monetary penalty +34.5 (1) Subject to a regulation made under paragraph +34.995(b), a person who commits a violation is liable to +an administrative monetary penalty +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 26-27 + +Page 36 +(a) in the case of an individual, of not more +than $25,000 for a first violation and of not more +than $50,000 for each subsequent violation; or +(b) in any other case, of not more than $10 million for +a first violation and of not more than $15 million for +each subsequent violation. +Criteria for penalty +(2) The amount of the penalty is to be determined by +taking into account the following factors: +(a) the nature and scope of the violation; +(b) the history of compliance by the person who com- +mitted the violation with this Act, the regulations and +the decisions and orders made by the Commission un- +der this Act; +(c) the person’s history with respect to any previous +undertaking entered into under section 34.9; +(d) any benefit that the person obtained from the +commission of the violation; +(e) the person’s ability to pay the penalty; +(f) any factors established by regulation; +(g) the purpose of the penalty, which is to promote +compliance with this Act — or, in the case of a penalty +imposed for a violation referred to in paragraph +34.4(1)(h), compliance with the Accessible Canada Act +— and not to punish; and +(h) any other relevant factor. +Purpose of penalty +(3) The purpose of the penalty is to promote compliance +with this Act — or, in the case of a penalty imposed for a +violation referred to in paragraph 34.4(1)(h), compliance +with the Accessible Canada Act — and not to punish. +Procedures +34.6 (1) Despite subsection 34.8(1), the Commission +may impose a penalty in a decision made in the course of +a proceeding before it under this Act in which it finds +that a violation referred to in section 34.4 has been com- +mitted by a person other than the person who entered in- +to an undertaking under section 34.9 in connection with +the same act or omission giving rise to the violation. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 37 +For greater certainty +(2) For greater certainty, the Commission is not to im- +pose a penalty under subsection (1) on a person who has +not been given the opportunity to be heard. +Designation +34.7 The Commission may +(a) designate persons or classes of persons who are +authorized to issue notices of violation or to accept an +undertaking under section 34.9; and +(b) establish, in respect of each violation, a short-form +description to be used in notices of violation. +Notice of violation +34.8 (1) A person who is authorized to issue notices of +violation may, if they believe on reasonable grounds that +another person has committed a violation, issue a notice +of violation and cause it to be served on that other per- +son. +Contents +(2) The notice of violation shall set out +(a) the name of the person who is believed to have +committed a violation; +(b) the act or omission giving rise to the violation, as +well as a reference to the provision that is at issue; +(c) the administrative monetary penalty that the per- +son is liable to pay, as well as the time and manner in +which the person may pay the penalty; +(d) a statement informing the person that they may +pay the penalty or make representations to the Com- +mission with respect to the violation and the penalty +and informing them of the time and manner for mak- +ing such representations; and +(e) a statement informing the person that, if they do +not pay the penalty or make representations in accor- +dance with the notice, they will be deemed to have +committed the violation and the penalty may be im- +posed. +Undertaking +34.9 (1) A person may enter into an undertaking at any +time. The undertaking is valid upon its acceptance by the +Commission or, if it is entered into by a person other +than the Corporation, upon its acceptance by the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 38 +Commission or the person designated to accept an un- +dertaking. +Requirements +(2) An undertaking referred to in subsection (1) +(a) shall set out every act or omission that is covered +by the undertaking; +(b) shall set out every provision that is at issue; +(c) may contain any conditions that the Commission +or the person designated to accept the undertaking +considers appropriate; and +(d) may include a requirement to pay a specified +amount. +Before notice of violation +(3) If a person enters into an undertaking, a notice of vi- +olation shall not be served on them in connection with +any act or omission referred to in the undertaking. +After notice of violation +(4) If a person enters into an undertaking after a notice +of violation is served on them, the proceeding that is +commenced by the notice of violation is ended in respect +of that person in connection with any act or omission re- +ferred to in the undertaking. +Powers respecting hearings +34.91 For greater certainty, the Commission has all the +powers, rights and privileges referred to in section 16 if, +in a proceeding in respect of a violation, it holds a public +hearing under subsection 18(3). +Payment of penalty +34.92 (1) If a person who is served with a notice of vio- +lation pays the penalty set out in the notice, they are +deemed to have committed the violation and the pro- +ceedings in respect of it are ended. +Decision of Commission +(1.1) The Commission shall, in a timely manner, issue a +decision with respect to subsection (1) confirming that +the person is deemed to have committed the violation. +Representations to Commission and decision +(2) If a person who is served with a notice of violation +makes representations in accordance with the notice, the +Commission shall decide, on a balance of probabilities, +after considering any other representations that it con- +siders appropriate, whether the person committed the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 39 +violation. If the Commission decides that the person +committed the violation, it may +(a) impose the administrative monetary penalty set +out in the notice, a lesser penalty or no penalty; and +(b) suspend payment of the administrative monetary +penalty subject to any conditions that the Commission +considers necessary to ensure compliance with this +Act. +Penalty +(3) If a person who is served with a notice of violation +neither pays the penalty nor makes representations in ac- +cordance with the notice, the person is deemed to have +committed the violation and the Commission may im- +pose the penalty. +Copy of decision and notice of rights +(4) The Commission shall cause a copy of any decision +made under subsection (1.1), (2) or (3) to be issued and +served on the person together with a notice of the per- +son’s right to apply for leave to appeal under section 31. +Evidence +34.93 In a proceeding in respect of a violation, a notice +purporting to be served under subsection 34.8(1) or a +copy of a decision purporting to be served under subsec- +tion 34.92(4) is admissible in evidence without proof of +the signature or official character of the person appearing +to have signed it. +Defence +34.94 (1) A person is not to be found liable for a viola- +tion, other than a violation under paragraph 34.4(1)(b) or +(g), if they establish that they exercised due diligence to +prevent its commission. +Common law principles +(2) Every rule and principle of the common law that +makes any circumstance a justification or excuse in rela- +tion to a charge for an offence applies in respect of a vio- +lation to the extent that it is not inconsistent with this +Act. +Directors, officers, etc., of corporations +34.95 An officer, director or agent or mandatary of a +corporation other than the Canadian Broadcasting Cor- +poration, that commits a violation is liable for the viola- +tion if they directed, authorized, assented to, acquiesced +in or participated in the commission of the violation, +whether or not the corporation is proceeded against. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 40 +Vicarious liability +34.96 A person, other than the Corporation, is liable for +a violation that is committed by their employee acting +within the scope of their employment or their agent or +mandatary acting within the scope of their authority, +whether or not the employee or agent or mandatary is +identified or proceeded against. +Limitation or prescription period +34.97 (1) Proceedings in respect of a violation may be +instituted within, but not after, three years after the day +on which the subject matter of the proceedings became +known to the Commission. +Certificate +(2) A document that appears to have been issued by the +secretary to the Commission, certifying the day on which +the subject matter of any proceedings became known to +the Commission, is admissible in evidence without proof +of the signature or official character of the person who +appears to have signed the document and is, in the ab- +sence of evidence to the contrary, proof of the matter as- +serted in it. +Information may be made public +34.98 The Commission may make public +(a) the name of a person who enters into an undertak- +ing under section 34.9, the nature of the undertaking +including the acts or omissions and provisions at is- +sue, the conditions included in the undertaking and +the amount payable under it, if any; or +(b) the name of a person who is deemed, or is found +by the Commission or on appeal, to have committed a +violation, the acts or omissions and provisions at issue +and the amount of the penalty imposed, if any. +Special case concerning the Corporation — public +hearing +34.99 (1) Despite subsections 34.6(1) and 34.92(2) and +(3), the Commission shall not impose a penalty under +any of those subsections on the Corporation for a viola- +tion other than the one referred to in paragraph +34.4(1)(h) without holding a public hearing on the mat- +ter. +Place of hearing +(2) A public hearing under subsection (1) may be held at +any place in Canada designated by the Chairperson of the +Commission. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 41 +Notice of hearing +(3) The Commission shall cause notice of any public +hearing to be held by it under subsection (1) to be pub- +lished in the Canada Gazette and in one or more news- +papers of general circulation within any area affected or +likely to be affected by the matter to which the public +hearing relates. +Powers respecting hearings +(4) The Commission has, in respect of any hearing under +subsection (1), with regard to the attendance, swearing +and examination of witnesses at the hearing, the produc- +tion and inspection of documents and other matters nec- +essary or proper in relation to the hearing, all of the pow- +ers, rights and privileges that are vested in a superior +court of record. +For greater certainty +(5) For greater certainty, sections 17, 20 and 21 apply in +respect of public hearings under subsection (1). +Report of violation +34.991 (1) If the Commission is satisfied, after holding +a public hearing on the matter, that the Corporation has +committed a violation referred to in any of paragraphs +34.4(1)(a) to (g), the Commission shall forward to the +Minister a report setting out the circumstances of the vi- +olation, the findings of the Commission, the amount of +any penalty imposed, and any observations or recom- +mendations of the Commission in connection with the vi- +olation. +Report to be tabled +(2) The Minister shall cause a copy of the report referred +to in subsection (1) to be laid before each House of Par- +liament on any of the first 15 days on which that House is +sitting after the report is received by the Minister. +Violation or offence +34.992 (1) If an act or omission can be proceeded with +either as a violation or as an offence under this Act, pro- +ceeding in one manner precludes proceeding in the oth- +er. +For greater certainty +(2) For greater certainty, a violation is not an offence +and, accordingly, section 126 of the Criminal Code does +not apply. +Receiver General +34.993 An administrative monetary penalty paid or re- +covered in relation to a violation is payable to the Receiv- +er General. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 42 +Debt due to Her Majesty +34.994 (1) The following amounts are debts due to Her +Majesty in right of Canada that may be recovered in the +Federal Court: +(a) the amount of the penalty imposed by the Com- +mission in a decision made in the course of a proceed- +ing before it under this Act in which it finds that a vio- +lation referred to in section 34.4 has been committed; +(b) the amount payable under an undertaking entered +into under section 34.9, beginning on the day specified +in the undertaking or, if no day is specified, beginning +on the day on which the undertaking is accepted; +(c) the amount of the penalty set out in a notice of vio- +lation, beginning on the day on which it is required to +be paid in accordance with the notice, unless repre- +sentations are made in accordance with the notice; +(d) if representations are made, either the amount of +the administrative monetary penalty that is imposed +by the Commission or on appeal, as the case may be, +beginning on the day specified by the Commission or +the court or, if no day is specified, beginning on the +day on which the decision is made; and +(e) the amount of any reasonable expenses incurred in +attempting to recover an amount referred to in any of +paragraphs (a) to (d). +Limitation period or prescription +(2) Proceedings to recover a debt may be instituted with- +in, but not after, three years after the day on which the +debt becomes payable. +Certificate of default +(3) The Commission may issue a certificate for the un- +paid amount of any debt referred to in subsection (1). +Effect of registration +(4) Registration of a certificate in the Federal Court has +the same effect as a judgment of that Court for a debt of +the amount set out in the certificate and all related regis- +tration costs. +Regulations +34.995 The Governor in Council may make regulations +(a) providing for exceptions to any of paragraphs +34.4(1)(a) to (h); +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 43 +(b) increasing the maximum administrative monetary +penalty amounts set out in subsection 34.5(1); +(c) for the purpose of paragraph 34.5(2)(f), establish- +ing other factors to be considered in determining the +amount of the penalty; +(d) respecting undertakings referred to in section 34.9; +(e) respecting the service of documents required or +authorized to be served under this Part, including the +manner and proof of service and the circumstances +under which documents are to be considered to be +served; and +(f) generally, for carrying out the purposes and provi- +sions of this Part. +PART II.3 +Submission of Information +Information requirement +34.996 A person designated under paragraph 34.7(a) +who believes that a person is in possession of informa- +tion that is reasonably considered to be relevant for the +purpose of verifying whether a violation referred to in +section 34.4 has been committed may, by notice, require +that person to submit the information to the designated +person in the form and manner and within the reason- +able time that is stipulated in the notice. A person to +whom any such notice is addressed shall comply with the +notice. +PART II.4 +Offence — Material +Misrepresentation of Fact +Prohibition +34.997 It is prohibited for any person to knowingly +make a material misrepresentation of fact to a person +designated under paragraph 34.7(a). +Offence +34.998 (1) Every person who contravenes section +34.997 is guilty of an offence punishable on summary +conviction and is liable +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 44 +(a) in the case of an individual, to a fine of not more +than $10,000 for a first offence and of not more +than $25,000 for each subsequent offence; or +(b) in any other case, to a fine of not more +than $100,000 for a first offence and of not more +than $250,000 for each subsequent offence. +Limitation +(2) Proceedings in respect of an offence under subsection +(1) may be instituted within, but not after, two years after +the day on which the subject matter of the proceedings +arose. +28 (1) Paragraphs 38(1)(a) to (c) of the Act are re- +placed by the following: +(a) is engaged in the operation of a broadcasting un- +dertaking described in subsection (3); +(b) has any pecuniary or proprietary interest in such a +broadcasting undertaking; or +(c) is principally engaged in the production or distri- +bution of program material that is primarily intended +for use by such a broadcasting undertaking. +(2) Section 38 of the Act is amended by adding the +following after subsection (2): +Application +(3) Subsection (1) applies with respect to a broadcasting +undertaking that +(a) must be carried on under a licence; +(b) is carried on by a person who is exempt from the +requirement to hold a licence, under an order made +under subsection 9(4); or +(c) must be registered with the Commission under +regulations made under paragraph 10(1)(i). +29 (1) The portion of subsection 46(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Objects and powers +46 (1) The Corporation is established for the purpose of +providing the programming contemplated by paragraphs +3(1)(l) and (m), subject to any applicable orders and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 27-29 + +Page 45 +regulations of the Commission, and for that purpose the +Corporation may +(2) Paragraph 46(1)(b) of the Act is replaced by +the following: +(b) make agreements with persons carrying on broad- +casting undertakings for the broadcasting of pro- +grams; +(3) Subsections 46(2) and (3) of the Act are re- +placed by the following: +International service +(2) The Corporation shall, subject to any applicable or- +ders and regulations of the Commission, provide an in- +ternational service that includes the creation, production +and presentation of programming intended for audiences +outside of Canada and provided in English, French and +any other language deemed appropriate, in accordance +with any directions that the Governor in Council may is- +sue. +Power to act as agent +(3) The Corporation may, subject to any applicable or- +ders and regulations of the Commission, act as an agent +of Her Majesty in right of Canada, or as an agent or man- +datary of Her Majesty in right of a province, in respect of +any broadcasting operations that it may be directed by +the Governor in Council to carry out. +30 Subsection 51(1) of the French version of the +Act is replaced by the following: +Règlements administratifs +51 (1) Le conseil d’administration peut prendre des rè- +glements administratifs : +a) concernant la convocation de ses réunions; +b) concernant le déroulement de celles-ci ainsi que la +constitution de comités permanents et spéciaux, la dé- +légation de fonctions à ces comités — y compris ceux +visés à l’article 45 — et la fixation de leur quorum; +c) fixant les honoraires des administrateurs autres +que le président du conseil et le président-directeur +général, pour leur présence à ses réunions ou à celles +des comités, ainsi que les indemnités de déplacement +et de séjour à payer à tous les administrateurs; +d) concernant, d’une part, les obligations et le code de +conduite des administrateurs et du personnel de la So- +ciété et, d’autre part, les conditions d’emploi et les mo- +dalités de cessation d’emploi de celui-ci, y compris le +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 29-30 + +Page 46 +paiement à titre individuel ou collectif, de toute grati- +fication — indemnité de retraite ou autre; +e) concernant la création et la gestion d’une caisse de +retraite pour les administrateurs et le personnel de la +Société et les personnes à leur charge, ainsi que les co- +tisations de celle-ci à cette caisse et le placement de +ses fonds; +f) d’une façon générale, régissant la conduite des acti- +vités de la Société. +Related Amendments +1992, c. 33 +Status of the Artist Act +31 Subparagraph 6(2)(a)(ii) of the Status of the +Artist Act is replaced by the following: +(ii) broadcasting undertakings, regulated under the +Broadcasting Act, that are federal works, under- +takings or businesses, as defined in section 2 of +the Canada Labour Code, or that are corporations +established to perform any function or duty on be- +half of the Government of Canada; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 30-31 + +Page 47 +2010, c. 23 +An Act to promote the efficiency and +adaptability of the Canadian economy +by regulating certain activities that +discourage reliance on electronic +means of carrying out commercial +activities, and to amend the Canadian +Radio-television and +Telecommunications Commission +Act, the Competition Act, the Personal +Information Protection and Electronic +Documents Act and the +Telecommunications Act +32 Section 5 of An Act to promote the efficiency +and adaptability of the Canadian economy by +regulating certain activities that discourage re- +liance on electronic means of carrying out com- +mercial activities, and to amend the Canadian +Radio-television and Telecommunications Com- +mission Act, the Competition Act, the Personal +Information Protection and Electronic Docu- +ments Act and the Telecommunications Act is re- +placed by the following: +Broadcasting excluded +5 This Act does not apply in respect of broadcasting by +a broadcasting undertaking, other than an online un- +dertaking, as those terms are defined in subsection 2(1) +of the Broadcasting Act. +33 Section 6 of the Act is amended by adding the +following after subsection (7): +Exception +(7.1) This section does not apply to a commercial elec- +tronic message that is sent or caused or permitted to be +sent by an online undertaking, as defined in subsection +2(1) of the Broadcasting Act, if +(a) the person to whom the message is sent has ex- +pressly or implicitly consented to the transmission of a +program, as defined in that subsection, from that on- +line undertaking to an electronic address; and +2021-2022-2023 +Chapter 8: Online Streaming Act +Related Amendments +An Act to promote the efficiency and adaptability of the Canadian economy by regulating +certain activities that discourage reliance on electronic means of carrying out commercial +activities, and to amend the Canadian Radio-television and Telecommunications +Commission Act, the Competition Act, the Personal Information Protection and Electronic +Documents Act and the Telecommunications Act +Sections 32-33 + +Page 48 +(b) the message is or forms part of that program or is +sent in the course of the transmission of that program +to the electronic address to which that program is +transmitted. +34 The portion of subsection 10(9) of the Act be- +fore paragraph (a) is replaced by the following: +Implied consent — section 6 +(9) For the purpose of section 6, except subsection 6(7.1), +consent is implied only if +2018, c. 16 +Cannabis Act +35 Paragraph 23(2)(b) of the Cannabis Act is re- +placed by the following: +(b) in respect of broadcasting, as defined in subsec- +tion 2(1) of the Broadcasting Act, by +(i) a distribution undertaking, as defined in that +subsection 2(1), that is lawful under that Act, other +than the broadcasting of a promotion that is insert- +ed by the undertaking, or +(ii) an online undertaking, as defined in that sub- +section 2(1), that is lawful under that Act, in respect +of the retransmission of programs over the Inter- +net, other than the broadcasting of a promotion +that is inserted by the undertaking; and +Consequential Amendments +R.S., c. A-1 +Access to Information Act +36 Schedule II to the Access to Information Act +is amended by adding, in alphabetical order, a +reference to +Broadcasting Act +Loi sur la radiodiffusion +and a corresponding reference to “subsection +25.3(2)”. +2021-2022-2023 +Chapter 8: Online Streaming Act +Related Amendments +An Act to promote the efficiency and adaptability of the Canadian economy by regulating +certain activities that discourage reliance on electronic means of carrying out commercial +activities, and to amend the Canadian Radio-television and Telecommunications +Commission Act, the Competition Act, the Personal Information Protection and Electronic +Documents Act and the Telecommunications Act +Sections 33-36 + +Page 49 +R.S., c. C-22 +Canadian Radio-television and +Telecommunications Commission Act +2019, c. 10, s. 147 +37 Subsection 13(2) of the Canadian Radio- +television and Telecommunications Commission +Act is amended by striking out “and” at the end +of paragraph (c) and by adding the following af- +ter paragraph (d): +(e) notices of violation issued under section 34.8 of the +Broadcasting Act in relation to contraventions of a +regulation or order made under Part II of that Act in +relation to the identification, prevention and removal +of barriers; and +(f) notices of violation issued under section 34.8 of the +Broadcasting Act in relation to contraventions of any +of subsections 42(1) to (4) and (7), 43(1) to (3) and +44(1) to (3) and (6) of the Accessible Canada Act. +R.S., c. C-42 +Copyright Act +1997, c. 24, s. 18(1); 2012, c. 20, s. 33 +38 Subsection 30.8(11) of the Copyright Act is re- +placed by the following: +Definition of programming undertaking +(11) In this section, programming undertaking means +(a) a programming undertaking, as defined in sub- +section 2(1) of the Broadcasting Act, that is carried on +lawfully under that Act; +(b) a programming undertaking described in para- +graph (a) that originates programs within a network, +as defined in subsection 2(1) of the Broadcasting Act; +or +(c) a distribution undertaking, as defined in subsec- +tion 2(1) of the Broadcasting Act, that is carried on +lawfully under that Act, in respect of the programs +that it originates. +For greater certainty, it does not include an online un- +dertaking, as defined in subsection 2(1) of the Broad- +casting Act. +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Canadian Radio-television and Telecommunications Commission Act +Sections 37-38 + +Page 50 +1997, c. 24, s. 18(1) +39 Subsection 30.9(7) of the Act is replaced by the +following: +Definition of broadcasting undertaking +(7) In this section, broadcasting undertaking means a +broadcasting undertaking, as defined in subsection 2(1) +of the Broadcasting Act, that holds a broadcasting li- +cence issued by the Canadian Radio-television and +Telecommunications Commission under that Act. For +greater certainty, it does not include an online undertak- +ing, as defined in that subsection 2(1). +2002, c. 26, s. 2(2) +40 (1) The definition new media retransmitter in +subsection 31(1) of the Act is replaced by the fol- +lowing: +new media retransmitter means a person whose re- +transmission would be lawful under the Broadcasting +Act — as that Act read immediately before the day on +which section 31.1 of that Act comes into force — only by +reason of the Exemption order for digital media broad- +casting undertakings, issued by the Canadian Radio- +television and Telecommunications Commission as the +appendix to Broadcasting Order CRTC 2012-409, as it +read immediately before that day; (retransmetteur de +nouveaux médias) +(2) The definition new media retransmitter in sub- +section 31(1) of the Act is repealed. +2002, c. 26, s. 2(1) +(3) The definition retransmitter in subsection 31(1) +of the Act is replaced by the following: +retransmitter has the meaning assigned by the regula- +tions; (retransmetteur) +2002, c. 26, s. 2(3) +(4) Paragraph 31(3)(a) of the Act is replaced by +the following: +(a) defining “retransmitter” for the purposes of this +section; +(a.1) defining “local signal” and “distant signal” for +the purposes of subsection (2); and +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Copyright Act +Sections 39-40 + +Page 51 +1992, c. 30 +Referendum Act +41 The portion of subsection 21(1) of the Refer- +endum Act after paragraph (c) is replaced by the +following: +shall, subject to the regulations made pursuant to that +Act and to the conditions imposed on it under section 9.1 +of that Act, make available, at no cost, to registered refer- +endum committees for the transmission of referendum +announcements and other programming produced by or +on behalf of those committees an aggregate of three +hours of broadcasting time during prime time. +42 Subsection 24(2) of the Act is replaced by the +following: +Free time not commercial time +(2) Despite subsection 21(1), the Broadcasting Act, any +regulations made under that Act and any conditions im- +posed on a network operator under section 9.1 of that +Act, free broadcasting time shall not be considered to be +commercial time. +2000, c. 9 +Canada Elections Act +2001, c. 21, s. 17 +43 Subsection 335(1) of the Canada Elections Act +is replaced by the following: +Broadcasting time provided to registered parties +335 (1) In the period beginning on the issue of the writs +for a general election and ending at midnight on the day +before polling day, every broadcaster shall, subject to the +regulations made under the Broadcasting Act and the +conditions imposed on it under section 9.1 of that Act, +make available, for purchase by all registered parties for +the transmission of political announcements and other +programming produced by or on behalf of the registered +parties, six and one-half hours of broadcasting time dur- +ing prime time on its facilities. +44 Subsection 339(3) of the Act is replaced by the +following: +Broadcasting time provided to new eligible parties +(3) In addition to the broadcasting time to be made +available under section 335, and within the period re- +ferred to in that section, every broadcaster shall, subject +to the regulations made under the Broadcasting Act and +to the conditions imposed on it under section 9.1 of that +Act, make available, for purchase by every eligible party +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Referendum Act +Sections 41-44 + +Page 52 +entitled to broadcasting time under this section, broad- +casting time in the amount determined under this section +for the eligible party for the transmission of political an- +nouncements and other programming produced by or on +behalf of the eligible party during prime time on that +broadcaster’s facilities. +2001, c. 21, s. 18 +45 The portion of subsection 345(1) of the Act be- +fore paragraph (a) is replaced by the following: +Free broadcasting time +345 (1) In the period beginning on the issue of the writs +for a general election and ending at midnight on the day +before polling day at that election, every network opera- +tor shall, subject to the regulations made under the +Broadcasting Act and to the conditions imposed on it +under section 9.1 of that Act, make available, at no cost, +to the registered parties and eligible parties referred to in +subsection (2), for the transmission of political an- +nouncements and other programming produced by or on +behalf of those parties, broadcasting time as determined +under that subsection if the network formed and operat- +ed by the network operator +2019, c. 10 +Accessible Canada Act +46 Paragraph 42(1)(b) of the Accessible Canada +Act is replaced by the following: +(b) the conditions imposed on the regulated entity un- +der section 9.1 of the Broadcasting Act that relate to +the identification and removal of barriers and the pre- +vention of new barriers; +47 Paragraph 118(3)(a) of the Act is replaced by +the following: +(a) a condition imposed under section 9.1 of the +Broadcasting Act; +Transitional Provisions +Definitions +48 (1) The following definitions apply in this sec- +tion and sections 49 to 52. +new Act means the Broadcasting Act as it reads +as of the royal assent day. (nouvelle loi) +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Canada Elections Act +Sections 44-48 + +Page 53 +old Act means the Broadcasting Act as it read +immediately before the royal assent day. (an- +cienne loi) +royal assent day means the day on which this Act +receives royal assent. (date de sanction) +Words and expressions +(2) Unless otherwise provided, words and ex- +pressions used in sections 49 to 52 have the same +meanings as in the Broadcasting Act. +Conditions and requirements — deemed order +49 (1) Each of the following is deemed to be a +condition imposed under an order, made under +section 9.1 of the new Act, that applies only with +respect to a particular licensee: +(a) a condition of their licence imposed under +section 9 of the old Act that, as of the royal as- +sent day, could not be made the subject of an +order under subsection 11.1(2) of the new Act; +(b) a requirement imposed on the licensee un- +der any of paragraphs 9(1)(f) to (h) of the old +Act. +Regulations — deemed order +(2) Any +regulation +made +under +paragraph +10(1)(a) or 10(1)(i) of the old Act is deemed to be +an order made under section 9.1 of the new Act. +Expenditures — deemed regulations +50 (1) The following are deemed to be regula- +tions made under subsection 11.1(1) of the new +Act: +(a) any terms and conditions imposed under +an order made under subsection 9(4) of the old +Act that, as of the royal assent day, could be +the subject of such regulations; and +(b) any regulations made under subsection +10(1) of the old Act that, as of the royal assent +day, could be made under subsection 11.1(1) of +the new Act. +Expenditures — deemed order +(2) Any condition of a licensee’s licence that, as +of the royal assent day, could be made the subject +of an order under subsection 11.1(2) of the new +2021-2022-2023 +Chapter 8: Online Streaming Act +Transitional Provisions +Sections 48-50 + +Page 54 +Act is deemed to be a provision of such an order +that applies only with respect to the licensee. +Section 28 +51 (1) Section 28 of the old Act continues to apply +with respect to any decision of the Commission +to issue, amend or renew a licence that is made +before the royal assent day. +Interim licences +(2) A person is not permitted to make a petition +— and the Governor in Council is not permitted +to make an order — under subsection 28(1) of the +new Act with respect to a decision to renew a li- +cence made by the Commission during the tran- +sition period if the Commission specifies, in re- +newing that licence, that it is an interim licence +and if its term is for no more than one year. +Definition of transition period +(3) In subsection (2), transition period means the +period beginning on the royal assent day and +ending on the second anniversary of that day. +Validation of expenditures +52 (1) The expenditures described in subsection +(2) are deemed to have been validly required by +the Commission under the old Act. +Expenditures +(2) Subsection (1) applies with respect to the ex- +penditures — including, for greater certainty, the +contributions — that were made by a broadcast- +ing undertaking before the royal assent day un- +der +(a) a condition of a licence issued under the +old Act; +(b) a term or condition of an order made un- +der subsection 9(4) of that Act; or +(c) regulations made under section 10 of that +Act. +Review +Review of Act +53 (1) During the fifth year after the day on +which this Act receives royal assent, and during +the fifth year after a report is submitted under +subsection (2), a comprehensive review of the +2021-2022-2023 +Chapter 8: Online Streaming Act +Transitional Provisions +Sections 50-53 + +Page 55 +amendments to the Broadcasting Act that are +made by this Act and of their operation must be +undertaken by the committee of the Senate, of +the House of Commons or of both Houses of Par- +liament that is designated or established for that +purpose. +Report +(2) The committee must, within one year after +the review is undertaken — or within any further +period that the Senate, the House of Commons or +both Houses of Parliament, as the case may be, +authorizes — submit a report on the review to the +appropriate House or, in the case of a committee +of both Houses, to each House, that includes a +statement of any changes that the committee rec- +ommends. +Coming into Force +Order in council +54 Subsections 40(2) to (4) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 8: Online Streaming Act +Review +Sections 53-54 + +Page 56 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task5_model_evaluation/evaluation.ipynb b/task5_model_evaluation/evaluation.ipynb new file mode 100644 index 0000000000000000000000000000000000000000..24158d2f284fa84ca9c3545a462d01cc37966813 --- /dev/null +++ b/task5_model_evaluation/evaluation.ipynb @@ -0,0 +1,420 @@ +{ + "cells": [ + { + "cell_type": "code", + "execution_count": 1, + "metadata": {}, + "outputs": [ + { + "name": "stdout", + "output_type": "stream", + "text": [ + "Loaded 4 documents.\n" + ] + } + ], + "source": [ + "from llama_index.core import SimpleDirectoryReader\n", + "documents = SimpleDirectoryReader(r\"C:\\Users\\agshi\\Downloads\\output_chunks\", filename_as_id=True).load_data()\n", + "print(f\"Loaded {len(documents)} documents.\")" + ] + }, + { + "cell_type": "code", + "execution_count": 2, + "metadata": {}, + "outputs": [], + "source": [ + "from llama_index.llms.ollama import Ollama\n", + "\n", + "llm = Ollama(model=\"llama3:8b\", request_timeout=120.0)" + ] + }, + { + "cell_type": "code", + "execution_count": 3, + "metadata": {}, + "outputs": [], + "source": [ + "from llama_index.core import SimpleDirectoryReader\n", + "from llama_index.core.llama_dataset.generator import RagDatasetGenerator\n", + "from llama_index.llms.gemini import Gemini\n", + "import os\n", + "from llama_index.core import Settings\n", + "from llama_index.llms.groq import Groq\n", + "import nest_asyncio\n", + "nest_asyncio.apply()\n", + "# create llm\n", + "os.environ[\"GOOGLE_API_KEY\"] = \"AIzaSyC_UnbyMmhvklBRyjLvdEWXuhXim_BX0fk\"\n", + "llm = Gemini(model=\"models/gemini-pro\", temperature=0)\n", + "\n", + "def question_dataset_generator(document):\n", + " dataset_generator = RagDatasetGenerator.from_documents(\n", + " documents=document,\n", + " llm=llm,\n", + " num_questions_per_chunk=2,\n", + " show_progress=True # set the number of qu/estions per nodes\n", + " )\n", + "\n", + " rag_dataset = dataset_generator.generate_questions_from_nodes()\n", + " question = [e.query for e in rag_dataset.examples]\n", + " return question" + ] + }, + { + "cell_type": "code", + "execution_count": 4, + "metadata": {}, + "outputs": [ + { + "name": "stdout", + "output_type": "stream", + "text": [ + "0\n" + ] + }, + { + "data": { + "application/vnd.jupyter.widget-view+json": { + "model_id": "122068b898824caabf36017c8ef57733", + "version_major": 2, + "version_minor": 0 + }, + "text/plain": [ + "Parsing nodes: 0%| | 0/2 [00:00here for more info. \n", + "\u001b[1;31mView Jupyter log for further details." + ] + } + ], + "source": [ + "import pickle\n", + "\n", + "# Path to the pickle file\n", + "pickle_file_path = r'C:\\Users\\agshi\\Downloads\\question_list.pkl'\n", + "\n", + "# Load the question list from the pickle file\n", + "with open(pickle_file_path, 'rb') as file:\n", + " loaded_questions = pickle.load(file)\n", + "\n", + "print(\"Loaded questions:\", loaded_questions)" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "metadata": {}, + "outputs": [], + "source": [ + "from llama_index.core.evaluation import BatchEvalRunner\n", + "from llama_index.core.evaluation import RelevancyEvaluator\n", + "from llama_index.core.evaluation import FaithfulnessEvaluator\n", + "from llama_index.llms.groq import Groq\n", + "import os\n", + "from llama_index.llms.gemini import Gemini\n", + "\n", + "os.environ[\"GOOGLE_API_KEY\"] = \"AIzaSyClIR8gLfV7DhuF8idI8BG6PuGLdEo2tIM\"\n", + "llm = Gemini(model=\"models/gemini-pro\", temperature=0)\n", + "relevancy_evaluator = RelevancyEvaluator(llm=llm)\n", + "faithfulness_evaluator = FaithfulnessEvaluator(llm=llm)" + ] + }, + { + "cell_type": "code", + "execution_count": 9, + "metadata": {}, + "outputs": [], + "source": [ + "def extract_elements(eval_result):\n", + " # Dictionary to store the extracted elements\n", + " extracted_data = {\n", + " \"contexts\": [eval_result.contexts],\n", + " \"response\": [eval_result.response],\n", + " \"passing\": [eval_result.passing],\n", + " \"feedback\": [eval_result.feedback],\n", + " \"score\": [eval_result.score],\n", + " \"pairwise_source\": [eval_result.pairwise_source],\n", + " \"invalid_result\": [eval_result.invalid_result],\n", + " \"invalid_reason\": [eval_result.invalid_reason]\n", + " }\n", + "\n", + " # Convert the dictionary into a DataFrame\n", + " df = pd.DataFrame(extracted_data)\n", + " return df" + ] + }, + { + "cell_type": "code", + "execution_count": 11, + "metadata": {}, + "outputs": [ + { + "ename": "NameError", + "evalue": "name 'query_engine' is not defined", + "output_type": "error", + "traceback": [ + "\u001b[1;31m---------------------------------------------------------------------------\u001b[0m", + "\u001b[1;31mNameError\u001b[0m Traceback (most recent call last)", + "Cell \u001b[1;32mIn[11], line 8\u001b[0m\n\u001b[0;32m 6\u001b[0m llm \u001b[38;5;241m=\u001b[39m Gemini(model\u001b[38;5;241m=\u001b[39m\u001b[38;5;124m\"\u001b[39m\u001b[38;5;124mmodels/gemini-pro\u001b[39m\u001b[38;5;124m\"\u001b[39m, temperature\u001b[38;5;241m=\u001b[39m\u001b[38;5;241m0\u001b[39m)\n\u001b[0;32m 7\u001b[0m \u001b[38;5;28;01mfor\u001b[39;00m question \u001b[38;5;129;01min\u001b[39;00m questions:\n\u001b[1;32m----> 8\u001b[0m response \u001b[38;5;241m=\u001b[39m \u001b[43mquery_engine\u001b[49m\u001b[38;5;241m.\u001b[39mquery(question)\n\u001b[0;32m 10\u001b[0m \u001b[38;5;66;03m# Evaluate faithfulness\u001b[39;00m\n\u001b[0;32m 11\u001b[0m eval_result \u001b[38;5;241m=\u001b[39m faithfulness_evaluator\u001b[38;5;241m.\u001b[39mevaluate_response(query\u001b[38;5;241m=\u001b[39mquestion, response\u001b[38;5;241m=\u001b[39mresponse)\n", + "\u001b[1;31mNameError\u001b[0m: name 'query_engine' is not defined" + ] + } + ], + "source": [ + "import time\n", + "import pandas as pd\n", + "faithfulness_df = pd.DataFrame()\n", + "relevancy_df = pd.DataFrame()\n", + "os.environ[\"GOOGLE_API_KEY\"] = \"AIzaSyC_UnbyMmhvklBRyjLvdEWXuhXim_BX0fk\"\n", + "llm = Gemini(model=\"models/gemini-pro\", temperature=0)\n", + "for question in questions:\n", + " response = query_engine.query(question)\n", + "\n", + " # Evaluate faithfulness\n", + " eval_result = faithfulness_evaluator.evaluate_response(query=question, response=response)\n", + " faithfulness_elements = extract_elements(eval_result)\n", + " faithfulness_df = pd.concat([faithfulness_df, faithfulness_elements], ignore_index=True)\n", + "\n", + " # Evaluate relevancy\n", + " eval_result = relevancy_evaluator.evaluate_response( query=question, response=response)\n", + " relevancy_elements = extract_elements(eval_result)\n", + " relevancy_df = pd.concat([relevancy_df,relevancy_elements], ignore_index=True)\n", + "\n", + " time.sleep(60)" + ] + }, + { + "cell_type": "code", + "execution_count": 12, + "metadata": {}, + "outputs": [ + { + "name": "stdout", + "output_type": "stream", + "text": [ + "Content split into 21 chunks.\n", + "Chunk 1 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_1.txt\n", + "Chunk 2 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_2.txt\n", + "Chunk 3 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_3.txt\n", + "Chunk 4 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_4.txt\n", + "Chunk 5 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_5.txt\n", + "Chunk 6 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_6.txt\n", + "Chunk 7 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_7.txt\n", + "Chunk 8 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_8.txt\n", + "Chunk 9 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_9.txt\n", + "Chunk 10 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_10.txt\n", + "Chunk 11 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_11.txt\n", + "Chunk 12 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_12.txt\n", + "Chunk 13 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_13.txt\n", + "Chunk 14 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_14.txt\n", + "Chunk 15 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_15.txt\n", + "Chunk 16 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_16.txt\n", + "Chunk 17 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_17.txt\n", + "Chunk 18 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_18.txt\n", + "Chunk 19 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_19.txt\n", + "Chunk 20 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_20.txt\n", + "Chunk 21 saved as: C:\\Users\\agshi\\Downloads\\output_chunks\\C-2_4_chunk_21.txt\n" + ] + } + ], + "source": [ + "import os\n", + "\n", + "# Step 1: Read the content of the text file\n", + "input_file_path = r\"C:\\Users\\agshi\\Downloads\\discussion_data-20240911T083316Z-001\\discussion_data\\C-2_4.txt\"\n", + "with open(input_file_path, 'r', encoding='utf-8') as file:\n", + " content = file.read()\n", + "\n", + "# Step 2: Split the content into chunks based on a defined chunk size\n", + "chunk_size = 5000 # Adjust chunk size as needed\n", + "chunks = [content[i:i + chunk_size] for i in range(0, len(content), chunk_size)]\n", + "\n", + "print(f\"Content split into {len(chunks)} chunks.\")\n", + "\n", + "# Step 3: Save each chunk into a new file in the output folder\n", + "output_folder = r'C:\\Users\\agshi\\Downloads\\output_chunks'\n", + "os.makedirs(output_folder, exist_ok=True)\n", + "\n", + "# Extract the base name of the input file (without extension)\n", + "file_base_name = os.path.splitext(os.path.basename(input_file_path))[0]\n", + "\n", + "# Save each chunk with the file name and chunk number\n", + "for i, chunk in enumerate(chunks):\n", + " output_file_path = os.path.join(output_folder, f\"{file_base_name}_chunk_{i+1}.txt\")\n", + " \n", + " # Write each chunk into a separate file\n", + " with open(output_file_path, 'w', encoding='utf-8') as output_file:\n", + " output_file.write(chunk)\n", + " \n", + " print(f\"Chunk {i+1} saved as: {output_file_path}\")" + ] + }, + { + "cell_type": "code", + "execution_count": null, + "metadata": {}, + "outputs": [], + "source": [] + } + ], + "metadata": { + "kernelspec": { + "display_name": "Python 3", + "language": "python", + "name": "python3" + }, + "language_info": { + "codemirror_mode": { + "name": "ipython", + "version": 3 + }, + "file_extension": ".py", + "mimetype": "text/x-python", + "name": "python", + "nbconvert_exporter": "python", + "pygments_lexer": "ipython3", + "version": "3.11.9" + } + }, + "nbformat": 4, + "nbformat_minor": 2 +} diff --git a/task6_model_deployment/.env b/task6_model_deployment/.env new file mode 100644 index 0000000000000000000000000000000000000000..7d258d79948adeb039708c9ab188e5d03abf5c1f --- /dev/null +++ b/task6_model_deployment/.env @@ -0,0 +1,2 @@ +PINECONE_API_KEY="e9f7518a-48f1-4548-ba17-0ea547fb8f29" +GROQ_API_KEY="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" diff --git a/task6_model_deployment/assets/C-10_4 (2).txt b/task6_model_deployment/assets/C-10_4 (2).txt new file mode 100644 index 0000000000000000000000000000000000000000..ebf083c0228d8f5474334fa1b8c79e2e5280295e --- /dev/null +++ b/task6_model_deployment/assets/C-10_4 (2).txt @@ -0,0 +1,57 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 2 +An Act respecting certain measures related +to COVID-19 +ASSENTED TO +MARCH 4, 2022 +BILL C-10 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting certain measures related to +COVID-19”. +SUMMARY +This enactment authorizes the Minister of Health to make pay- +ments of up to $2.5 billion out of the Consolidated Revenue Fund +in relation to coronavirus disease 2019 (COVID-19) tests. +It also authorizes that Minister to transfer COVID-19 tests and in- +struments used in relation to those tests to the provinces and +territories and to bodies and persons in Canada. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 2 +An Act respecting certain measures related to +COVID-19 +[Assented to 4th March, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Payments out of C.R.F. +1 The Minister of Health may make payments, the total +of which may not exceed $2.5 billion, out of the Consoli- +dated Revenue Fund for any expenses incurred on or af- +ter January 1, 2022 in relation to coronavirus disease +2019 (COVID-19) tests. +Transfers +2 The Minister of Health may transfer to any province or +territory, or to any body or person in Canada, any coro- +navirus disease 2019 (COVID-19) tests or instruments +used in relation to those tests acquired by Her Majesty in +right of Canada on or after April 1, 2021. +Published under authority of the Speaker of the House of Commons +2021-2022 + +Page 4 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-11_4 (1).txt b/task6_model_deployment/assets/C-11_4 (1).txt new file mode 100644 index 0000000000000000000000000000000000000000..f6948c4936888d3630eb016c4adeea7672699669 --- /dev/null +++ b/task6_model_deployment/assets/C-11_4 (1).txt @@ -0,0 +1,2548 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 8 +An Act to amend the Broadcasting Act and to +make related and consequential +amendments to other Acts +ASSENTED TO +APRIL 27, 2023 +BILL C-11 + +Page 2 +SUMMARY +This enactment amends the Broadcasting Act to, among other +things, +(a) add online undertakings — undertakings for the transmis- +sion or retransmission of programs over the Internet — as a +distinct class of broadcasting undertakings; +(b) specify that the Act does not apply in respect of programs +uploaded to an online undertaking that provides a social me- +dia service by a user of the service, unless the programs are +prescribed by regulation; +(c) update the broadcasting policy for Canada set out in sec- +tion 3 of the Act by, among other things, providing that the +Canadian broadcasting system should +(i) serve the needs and interests of all Canadians, includ- +ing Canadians from Black or other racialized communities +and Canadians of diverse ethnocultural backgrounds, +socio-economic statuses, abilities and disabilities, sexual +orientations, gender identities and expressions, and ages, +and +(ii) provide opportunities to Indigenous persons, pro- +gramming that reflects Indigenous cultures and that is in +Indigenous languages, and programming that is accessi- +ble without barriers to persons with disabilities; +(d) enhance the vitality of official language minority commu- +nities in Canada and foster the full recognition and use of +both English and French in Canadian society, including by +supporting the production and broadcasting of original pro- +grams in both languages; +(e) specify that the Canadian Radio-television and Telecom- +munications Commission (the “Commission”) must regulate +and supervise the Canadian broadcasting system in a manner +that +(i) takes into account the different characteristics of En- +glish, French and Indigenous language broadcasting and +the different conditions under which broadcasting under- +takings that provide English, French or Indigenous lan- +guage programming operate, +(ii) takes into account, among other things, the nature and +diversity of the services provided by broadcasting under- +takings, +(iii) ensures that any broadcasting undertaking that can- +not make maximum or predominant use of Canadian cre- +ative and other human resources in the creation, produc- +tion and presentation of programming contributes to +those Canadian resources in an equitable manner, +(iv) promotes innovation and is readily adaptable to sci- +entific and technological change, +(v) facilitates the provision to Canadians of Canadian pro- +grams in both official languages, including those created +and produced by official language minority communities +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +in Canada, as well as Canadian programs in Indigenous +languages, +(vi) facilitates the provision of programs that are accessi- +ble without barriers to persons with disabilities, +(vii) facilitates the provision to Canadians of programs +created and produced by members of Black or other +racialized communities, +(viii) protects the privacy of individuals who are members +of the audience of programs broadcast, and +(ix) takes into account the variety of broadcasting under- +takings to which the Act applies and avoids imposing obli- +gations on any class of broadcasting undertakings if that +imposition will not contribute in a material manner to the +implementation of the broadcasting policy; +(f) amend the procedure relating to the issuance by the Gov- +ernor in Council of policy directions to the Commission; +(g) replace the Commission’s power to impose conditions on +a licence with a power to make orders imposing conditions +on the carrying on of broadcasting undertakings; +(h) provide the Commission with the power to require that +persons carrying on broadcasting undertakings make expen- +ditures to support the Canadian broadcasting system; +(i) authorize the Commission to provide information to the +Minister responsible for that Act, the Chief Statistician of +Canada and the Commissioner of Competition, and set out in +that Act a process by which a person who submits certain +types of information to the Commission may designate the +information as confidential; +(j) amend the procedure by which the Governor in Council +may, under section 28 of that Act, set aside a decision of the +Commission to issue, amend or renew a licence or refer such +a decision back to the Commission for reconsideration and +hearing; +(k) specify that a person shall not carry on a broadcasting +undertaking, other than an online undertaking, unless they do +so in accordance with a licence or they are exempt from the +requirement to hold a licence; +(l) harmonize the punishments for offences under Part II of +that Act and clarify that a due diligence defence applies to the +existing offences set out in that Act; and +(m) allow for the imposition of administrative monetary +penalties for violations of certain provisions of that Act or of +the Accessible Canada Act. +The enactment also makes related and consequential amend- +ments to other Acts. +2021-2022-2023 +Chapter 8: Online Streaming Act +SUMMARY + +Page 4 + +Page 5 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 8 +An Act to amend the Broadcasting Act and to make +related and consequential amendments to other Acts +[Assented to 27th April, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Online Streaming Act. +1991, c. 11 +Broadcasting Act +2 (1) The definitions broadcasting, broadcasting +undertaking, distribution undertaking, network and +programming undertaking in subsection 2(1) of the +Broadcasting Act are respectively replaced by +the following: +broadcasting means any transmission of programs — +regardless of whether the transmission is scheduled or on +demand or whether the programs are encrypted or not — +by radio waves or other means of telecommunication for +reception by the public by means of broadcasting receiv- +ing apparatus, but does not include any such transmis- +sion of programs that is made solely for performance or +display in a public place; (radiodiffusion) +broadcasting undertaking includes a distribution un- +dertaking, an online undertaking, a programming under- +taking and a network; (entreprise de radiodiffusion) +distribution undertaking means an undertaking for the +reception of broadcasting and its retransmission by radio +waves or other means of telecommunication to more +than one permanent or temporary residence or dwelling +unit or to another such undertaking, but does not include +such an undertaking that is an online undertaking; (en- +treprise de distribution) +2021-2022-2023 + +Page 6 +network includes any operation where control over all +or any part of the programs or program schedules of one +or more broadcasting undertakings is delegated to anoth- +er undertaking or person, but does not include such an +operation that is an online undertaking; (réseau) +programming undertaking means an undertaking for +the transmission of programs, either directly by radio +waves or other means of telecommunication or indirectly +through a distribution undertaking, for reception by the +public by means of broadcasting receiving apparatus, but +does not include such an undertaking that is an online +undertaking; (entreprise de programmation) +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +affiliate, in relation to any person, means any other per- +son who controls that first person, or who is controlled +by that first person or by a third person who also controls +the first person; (affilié) +barrier has the same meaning as in section 2 of the Ac- +cessible Canada Act; (obstacle) +community element includes the element of the Cana- +dian broadcasting system as part of which members of a +community participate in the production of programs +that are in a language used in the community including a +not-for-profit broadcasting undertaking that is managed +by a board of directors elected by the community; (élé- +ment communautaire) +control, in the definition affiliate, in paragraph 9.1(1)(m) +and in subparagraph 9.1(1)(n)(i), includes control in fact, +whether or not through one or more persons; (contrôle) +decision includes a determination made by the Com- +mission in any form; (décision) +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982; (peuples autoch- +tones) +official language minority community means English- +speaking communities in Quebec and French-speaking +communities outside Quebec; (communauté de langue +officielle en situation minoritaire) +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +2 + +Page 7 +online undertaking means an undertaking for the +transmission or retransmission of programs over the In- +ternet for reception by the public by means of broadcast- +ing receiving apparatus; (entreprise en ligne) +programming control means control over the selection +of programs for transmission, but does not include con- +trol over the selection of a programming service for re- +transmission; (contrôle de la programmation) +(3) Subsection 2(3) of the Act is replaced by the +following: +Exclusion — carrying on broadcasting undertaking +(2.1) A person who uses a social media service to upload +programs for transmission over the Internet and recep- +tion by other users of the service — and who is not the +provider of the service or the provider’s affiliate, or the +agent or mandatary of either of them — does not, by the +fact of that use, carry on a broadcasting undertaking for +the purposes of this Act. +Exclusion — social media service and programming +control +(2.2) An online undertaking that provides a social media +service does not, for the purposes of this Act, exercise +programming control over programs uploaded by a user +of the service who is not the provider of the service or the +provider’s affiliate, or the agent or mandatary of either of +them. +Exclusion — certain transmissions over the Internet +(2.3) A person does not carry on an online undertaking +for the purposes of this Act in respect of a transmission +of programs over the Internet +(a) that is ancillary to a business not primarily en- +gaged in the transmission of programs to the public +and that is intended to provide clients with informa- +tion or services directly related to that business; +(b) that is part of the operations of a primary or sec- +ondary school, a college, university or other institution +of higher learning, a public library or a museum; or +(c) that is part of the operations of a theatre, concert +hall or other venue for the presentation of live per- +forming arts. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +2 + +Page 8 +Interpretation +(3) This Act shall be construed and applied in a manner +that is consistent with +(a) the freedom of expression and journalistic, cre- +ative and programming independence enjoyed by +broadcasting undertakings and creators; +(b) the right to privacy of individuals; and +(c) the commitment of the Government of Canada to +enhance the vitality of official language minority com- +munities and to support and assist their development, +as well as to foster the full recognition and use of both +English and French in Canadian society. +3 (1) Paragraph 3(1)(a) of the Act is replaced by +the following: +(a) the Canadian broadcasting system shall be effec- +tively owned and controlled by Canadians, and it is +recognized that it includes foreign broadcasting un- +dertakings that provide programming to Canadians; +(a.1) each broadcasting undertaking shall contribute +to the implementation of the objectives of the broad- +casting policy set out in this subsection in a manner +that is appropriate in consideration of the nature of +the services provided by the undertaking; +(2) Paragraph 3(1)(c) of the Act is replaced by the +following: +(c) while sharing common aspects, English and +French language broadcasting operate under different +conditions — in particular, the minority context of +French in North America — and may have different re- +quirements; +(2.1) Subparagraph 3(1)(d)(ii) of the Act is re- +placed by the following: +(ii) encourage the development of Canadian ex- +pression by providing a wide range of programming +that reflects Canadian attitudes, opinions, ideas, +values and artistic creativity, by displaying Canadi- +an talent in entertainment programming and by of- +fering information and analysis concerning Canada +and other countries from a Canadian point of view, +and foster an environment that encourages the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 2-3 + +Page 9 +development and export of Canadian programs +globally, +(3) Subparagraphs 3(1)(d)(iii) and (iv) of the Act +are replaced by the following: +(iii) through its programming and the employment +opportunities arising out of its operations, serve the +needs and interests of all Canadians — including +Canadians from Black or other racialized communi- +ties and Canadians of diverse ethnocultural back- +grounds, socio-economic statuses, abilities and dis- +abilities, sexual orientations, gender identities and +expressions, and ages — and reflect their circum- +stances and aspirations, including equal rights, the +linguistic duality and multicultural and multiracial +nature of Canadian society and the special place of +Indigenous peoples and languages within that soci- +ety, +(iii.1) provide opportunities to Indigenous persons +to produce programming in Indigenous languages, +English or French, or in any combination of them, +and to carry on broadcasting undertakings, +(iii.11) provide opportunities to Black and other +racialized persons in Canada by taking into account +their specific needs and interests, namely, by sup- +porting the production and broadcasting of original +programs by and for Black and other racialized +communities, +(iii.2) support the production and broadcasting of +original French language programs, +(iii.3) enhance the vitality of official language mi- +nority communities in Canada and support and as- +sist their development by taking into account their +specific needs and interests, including through sup- +porting the production and broadcasting of original +programs by and for those communities, +(iii.4) support community broadcasting that re- +flects both the diversity of the communities being +served, including with respect to the languages in +use within those communities and to their ethno- +cultural and Indigenous composition, and the high +engagement and involvement in community broad- +casting by members of those communities, includ- +ing with respect to matters of public concern, +(iii.5) ensure that Canadian independent broad- +casting undertakings continue to be able to play a +vital role within that system, +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 10 +(iii.6) support the production and broadcasting of +programs in a diversity of languages that reflect +Black and other racialized communities and the di- +versity of the ethnocultural composition of Canadi- +an society, including through broadcasting under- +takings that are carried on by Canadians from Black +or other racialized communities and diverse ethno- +cultural backgrounds, +(iii.7) provide opportunities to Canadians from +Black or other racialized communities and diverse +ethnocultural backgrounds to produce and broad- +cast programs by and for those communities, +(iv) promote innovation and be readily adaptable +to scientific and technological change, +(v) reflect and be responsive to the preferences and +interests of various audiences, and +(vi) ensure freedom of expression and journalistic +independence; +(4) Paragraphs 3(1)(f) to (h) of the Act are re- +placed by the following: +(f) each Canadian broadcasting undertaking shall em- +ploy and make maximum use, and in no case less than +predominant use, of Canadian creative and other hu- +man resources in the creation, production and presen- +tation of programming, unless the nature of the ser- +vice provided by the undertaking, such as specialized +content or format or the use of languages other than +French and English, renders that use impracticable, in +which case the undertaking shall make the greatest +practicable use of those resources; +(f.1) each foreign online undertaking shall make the +greatest practicable use of Canadian creative and other +human resources, and shall contribute in an equitable +manner to strongly support the creation, production +and presentation of Canadian programming, taking +into account the linguistic duality of the market they +serve; +(g) the programming over which a person who carries +on a broadcasting undertaking has programming con- +trol should be of high standard; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 11 +(h) all persons who carry on broadcasting undertak- +ings have a responsibility for the programs that they +broadcast and over which they have programming +control; +(5) Subparagraphs 3(1)(i)(i) and (ii) of the Act are +replaced by the following: +(i) be varied and comprehensive, providing a bal- +ance of information, enlightenment and entertain- +ment for people of all ages, interests and tastes, +(i.1) reflect and support Canada’s linguistic duality +by placing significant importance on the creation, +production and broadcasting of original French lan- +guage programs, including those from French lin- +guistic minority communities, +(ii) be drawn from local, regional, national and in- +ternational sources, including, at the local level, +from community broadcasters who, through collab- +oration with local organizations and community +members, are in the unique position of being able +to provide varied programming to meet the needs +of specific audiences, +(ii.1) include programs produced by Canadians +that cover news and current events — from the local +and regional to the national and international — +and that reflect the viewpoints of Canadians, in- +cluding the viewpoints of Indigenous persons and +of Canadians from Black or other racialized com- +munities and diverse ethnocultural backgrounds, +(ii.2) reflect the importance of Indigenous lan- +guage revitalization by supporting the production +and broadcasting of Indigenous language program- +ming, in accordance with the United Nations Decla- +ration on the Rights of Indigenous Peoples and in +response to the Truth and Reconciliation Commis- +sion of Canada’s Calls to Action, +(5.1) Subparagraph 3(1)(i)(iv) of the Act is re- +placed by the following: +(iv) provide a reasonable opportunity for the public +to be exposed to the expression of differing views +on matters of public concern and to directly partici- +pate in public dialogue on those matters including +through the community element, and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 12 +(6) Paragraphs 3(1)(k) and (l) of the Act are re- +placed by the following: +(k) a range of broadcasting services in English and in +French shall be extended to all Canadians; +(l) the Canadian Broadcasting Corporation, as the na- +tional public broadcaster, should provide broadcasting +services incorporating a wide range of programming +that informs, enlightens and entertains; +(6.1) Subparagraph 3(1)(m)(iv) of the Act is re- +placed by the following: +(iv) be in English and in French, reflecting the dif- +ferent needs and circumstances of each official lan- +guage community, including the specific needs and +interests of official language minority communities, +(7) Paragraphs 3(1)(o) to (s) of the Act are re- +placed by the following: +(o) programming that reflects the Indigenous cultures +of Canada and programming that is in Indigenous lan- +guages should be provided — including through +broadcasting undertakings that are carried on by In- +digenous persons — within community elements, +which are positioned to serve smaller and remote +communities, and other elements of the Canadian +broadcasting system in order to serve Indigenous peo- +ples where they live; +(p) programming that is accessible without barriers to +persons with disabilities should be provided within the +Canadian broadcasting system, including through +community broadcasting, as well as the opportunity +for them to develop their own content and voices; +(p.1) programming that is accessible without barriers +to persons with disabilities should be provided within +the Canadian broadcasting system, including without +limitation, closed captioning services and described +video services available to assist persons living with a +visual or auditory impairment; +(q) online undertakings that provide the program- +ming services of other broadcasting undertakings +should +(i) ensure the discoverability of Canadian program- +ming services and original Canadian programs, in- +cluding original French language programs, in an +equitable proportion, +(ii) when programming services are supplied to +them by other broadcasting undertakings under +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +3 + +Page 13 +contractual +arrangements, +provide +reasonable +terms for the carriage, packaging and retailing of +those programming services, and +(iii) ensure the delivery of programming at afford- +able rates; +(r) online undertakings shall clearly promote and rec- +ommend Canadian programming, in both official lan- +guages as well as in Indigenous languages, and ensure +that any means of control of the programming gener- +ates results allowing its discovery; +(s) the programming provided by the community ele- +ment should +(i) be innovative and complementary to the pro- +gramming provided for mass audiences, +(ii) cater to tastes and interests not adequately pro- +vided for by the programming provided for mass +audiences and include programs devoted to culture, +politics, history, health and public safety, local +news and current events, local economy and the +arts, +(iii) reflect Canada’s communities, regions, Indige- +nous and multicultural nature, including through +third-language programming, +(iv) support new and emerging Canadian creative +talent, as a cost-effective venue for learning new +skills, taking risks and exchanging ideas, +(v) through community participation, strengthen +the democratic process and support local journal- +ism, and +(vi) be available throughout Canada so that all +Canadians can engage in dialogue on matters of +public concern; and +4 The Act is amended by adding the following af- +ter section 4: +Non-application — programs on social media service +4.1 (1) This Act does not apply in respect of a program +that is uploaded to an online undertaking that provides a +social media service by a user of the service for transmis- +sion over the Internet and reception by other users of the +service. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 3-4 + +Page 14 +Application — certain programs +(2) Despite subsection (1), this Act applies in respect of a +program that is uploaded as described in that subsection +if the program +(a) is uploaded to the social media service by the +provider of the service or the provider’s affiliate, or by +the agent or mandatary of either of them; or +(b) is prescribed by regulations made under sec- +tion 4.2. +Non-application — social media service +(3) This Act does not apply in respect of online undertak- +ings whose broadcasting consists only of programs in re- +spect of which this Act does not apply under this section. +For greater certainty +(4) For greater certainty, this section does not exclude +the application of this Act in respect of a program that, +except for the fact that it is not uploaded as described in +subsection (1), is the same as a program in respect of +which this Act does not apply under this section. +Regulations — programs to which this Act applies +4.2 (1) For the purposes of paragraph 4.1(2)(b), the +Commission may make regulations prescribing programs +in respect of which this Act applies, in a manner that is +consistent with freedom of expression. +Matters +(2) In making regulations under subsection (1), the Com- +mission shall consider the following matters: +(a) the extent to which a program, uploaded to an on- +line undertaking that provides a social media service, +directly or indirectly generates revenues; +(b) the fact that such a program has been broadcast, +in whole or in part, by a broadcasting undertaking that +(i) is required to be carried on under a licence, or +(ii) is required to be registered with the Commis- +sion but does not provide a social media service; +and +(c) the fact that such a program has been assigned a +unique identifier under an international standards +system. +Exclusion +(3) The regulations shall not prescribe a program +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +4 + +Page 15 +(a) in respect of which neither the user of a social me- +dia service who uploads the program nor the owner or +licensee of copyright in the program receives rev- +enues; or +(b) that consists only of visual images. +5 (1) Paragraph 5(2)(a) of the Act is replaced by +the following: +(a) takes into account the different characteristics of +English, French and Indigenous language broadcast- +ing and the different conditions under which broad- +casting undertakings that provide English, French or +Indigenous language programming operate — includ- +ing the minority context of French in North America +— and the specific needs and interests of official lan- +guage minority communities in Canada and of Indige- +nous peoples; +(a.1) takes into account the nature and diversity of the +services provided by broadcasting undertakings, as +well as their size, their impact on the Canadian cre- +ation and production industry, particularly with re- +spect to employment in Canada and Canadian pro- +gramming, their contribution to the implementation +of the broadcasting policy set out in subsection 3(1) +and any other characteristic that may be relevant in +the circumstances; +(a.2) ensures that any broadcasting undertaking that +cannot make maximum or predominant use of Cana- +dian creative and other human resources in the cre- +ation, production and presentation of programming +contributes to those Canadian resources in an equi- +table manner; +(1.1) Paragraph 5(2)(c) of the Act is replaced by +the following: +(c) promotes innovation and is readily adaptable to +scientific and technological change; +(2) Paragraph 5(2)(e) of the Act is replaced by the +following: +(e) facilitates the provision to Canadians of Canadian +programs created and produced in both official lan- +guages, including those created and produced by offi- +cial language minority communities in Canada, as well +as in Indigenous languages; +(e.1) facilitates the provision of programs that are ac- +cessible without barriers to persons with disabilities; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 4-5 + +Page 16 +(e.2) facilitates the provision to Canadians of pro- +grams created and produced by members of Black or +other racialized communities; +(3) Subsection 5(2) of the Act is amended by strik- +ing out “and” at the end of paragraph (f) and by +adding the following after paragraph (g): +(g.1) protects the privacy of individuals who are +members of the audience for programs broadcast by +broadcasting undertakings; and +(h) takes into account the variety of broadcasting un- +dertakings to which this Act applies and avoids impos- +ing obligations on any class of broadcasting undertak- +ings if that imposition will not contribute in a material +manner to the implementation of the broadcasting +policy set out in subsection 3(1). +6 The Act is amended by adding the following af- +ter section 5: +Official language minority communities +5.1 In regulating and supervising the Canadian broad- +casting system and exercising its powers under this Act, +the Commission shall enhance the vitality of official lan- +guage minority communities in Canada and support and +assist their development. +Consultation +5.2 (1) The Commission shall consult with official lan- +guage minority communities in Canada when making de- +cisions that could adversely affect them. +Objectives of consultations +(2) When engaging in consultations required by subsec- +tion (1), the Commission shall +(a) gather information to test its policies, decisions +and initiatives; +(b) propose policies, decisions and initiatives that +have not been finalized; +(c) seek the communities’ opinions with regard to the +policies, decisions or initiatives that are the subject of +the consultations; +(d) provide them with all relevant information on +which those policies, decisions or initiatives are based; +(e) openly and meaningfully consider those opinions; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 5-6 + +Page 17 +(f) be prepared to alter those policies, decisions or ini- +tiatives; and +(g) provide the communities with feedback, both dur- +ing the consultation process and after a decision has +been made. +7 (1) Subsections 8(2) and (3) of the Act are re- +placed by the following: +Representations +(2) The Minister shall +(a) specify in the notice the period — of at least 30 +days from the day on which the notice was published +under paragraph (1)(a) — during which interested +persons may make representations; and +(b) publish the representations that are made during +that period. +Implementation of proposal +(3) The Governor in Council may, after the period re- +ferred to in paragraph (2)(a) has ended and the proposed +order has been laid before each House of Parliament, im- +plement the proposal by making an order under section +7, either in the form proposed or revised in the manner +that the Governor in Council considers appropriate. +(2) Subsection 8(5) of the Act is repealed. +8 (1) Paragraphs 9(1)(a) to (h) of the Act are re- +placed by the following: +(a) establish classes of licences other than for online +undertakings; +(b) issue a licence, the term of which may be indefi- +nite or fixed by the Commission; +(c) amend a licence as to its term, on the application +of the licensee; +(d) amend a licence other than as to its term, on the +application of the licensee or on the Commission’s +own motion; +(e) renew a licence, the term of which may be indefi- +nite or fixed by the Commission; and +(f) suspend or revoke a licence. +1994, c. 26, s. 10(F) +(2) Subsections 9(2) to (4) of the Act are replaced +by the following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 6-8 + +Page 18 +Exemptions +(4) The Commission shall, by order, on the terms and +conditions that it considers appropriate, exempt persons +who carry on broadcasting undertakings of any class +specified in the order from any or all of the requirements +of this Part, of an order made under section 9.1 or of a +regulation made under this Part if the Commission is sat- +isfied that compliance with those requirements will not +contribute in a material manner to the implementation of +the broadcasting policy set out in subsection 3(1). +Repeal or amendment +(5) The Commission shall repeal or amend an exemption +order made under subsection (4) if the Commission con- +siders that doing so will contribute in a material manner +to the implementation of the broadcasting policy set out +in subsection 3(1). +9 The Act is amended by adding the following af- +ter section 9: +Conditions +9.1 (1) The Commission may, in furtherance of its ob- +jects, make orders imposing conditions on the carrying +on of broadcasting undertakings that the Commission +considers appropriate for the implementation of the +broadcasting policy set out in subsection 3(1), including +conditions respecting +(a) the proportion of programs to be broadcast that +shall be Canadian programs and the proportion of +time that shall be devoted to the broadcasting of Cana- +dian programs; +(b) the proportion of Canadian programs to be broad- +cast that shall be original French language programs, +including first-run programs; +(c) the proportion of programs to be broadcast that +shall be original French language programs; +(d) the proportion of programs to be broadcast that +shall be devoted to specific genres, in order to ensure +the diversity of programming; +(e) the presentation of programs and programming +services for selection by the public, including the +showcasing and the discoverability of Canadian pro- +grams and programming services, such as original +French language programs; +(f) a requirement for a person carrying on a broad- +casting undertaking, other than an online undertak- +ing, to obtain the approval of the Commission before +entering into any contract with a telecommunica- +tions +common +carrier, +as +defined +in +the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 8-9 + +Page 19 +Telecommunications Act, for the distribution of pro- +gramming directly to the public; +(g) a requirement for a person carrying on a distribu- +tion undertaking to give priority to the carriage of +broadcasting; +(h) a requirement for a person carrying on a distribu- +tion undertaking to carry, on the terms and conditions +that the Commission considers appropriate, program- +ming services, specified by the Commission, that are +provided by a broadcasting undertaking; +(i) a requirement, without terms or conditions, for a +person carrying on an online undertaking that pro- +vides the programming services of other broadcasting +undertakings in a manner that is similar to a distribu- +tion undertaking to carry programming services, spec- +ified by the Commission, that are provided by a broad- +casting undertaking; +(j) terms and conditions of service in contracts be- +tween distribution undertakings and their subscribers; +(k) access by persons with disabilities to program- +ming, including the identification, prevention and re- +moval of barriers to such access; +(l) the carriage of emergency messages; +(m) any change in the ownership or control of a +broadcasting undertaking that is required to be car- +ried on under a licence; +(n) the provision to the Commission, by licensees or +persons exempt from the requirement to hold a li- +cence under an order made under subsection 9(4), of +information related to +(i) the ownership, governance and control of those +licensees or exempt persons, and +(ii) the affiliation of those licensees or exempt per- +sons with any affiliates carrying on broadcasting +undertakings; +(o) the provision to the Commission, by persons car- +rying on broadcasting undertakings, of any other in- +formation that the Commission considers necessary +for the administration of this Act, including +(i) financial or commercial information, +(ii) information related to programming, +(iii) information related to expenditures made un- +der section 11.1, and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +9 + +Page 20 +(iv) information related to audience measurement, +other than information that could identify any indi- +vidual audience member; and +(p) continued ownership and control by Canadians of +Canadian broadcasting undertakings. +Application +(2) An order made under this section may be made ap- +plicable to all persons carrying on broadcasting under- +takings, to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +order or to a particular person carrying on a broadcasting +undertaking. +Non-application +(3) The Statutory Instruments Act does not apply to or- +ders made under this section. +Publication and representations +(4) A copy of each order that the Commission proposes +to make under this section shall be published on the +Commission’s website and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the proposed or- +der. +Publication +(5) The Commission shall publish each order that is +made under this section on its website. +Programming control +(6) Orders made under any of paragraphs (1)(a) to (d) +apply only in respect of programs over which a person +who carries on a broadcasting undertaking has program- +ming control. +Canadian original French language programs +(7) In making an order under paragraph (1)(c), the Com- +mission shall ensure that Canadian original French lan- +guage programs represent a significant proportion of the +original French language programs to be broadcast. +Restriction — computer algorithm or source code +(8) The Commission shall not make an order under para- +graph (1)(e) that would require the use of a specific com- +puter algorithm or source code. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +9 + +Page 21 +Good faith negotiation +(9) The person carrying on an online undertaking to +whom an order made under paragraph (1)(i) applies and +the person carrying on the broadcasting undertaking +whose programming services are specified in the order +shall negotiate the terms for the carriage of the program- +ming services in good faith. +Facilitation +(10) The Commission may facilitate those negotiations +at the request of either party to the negotiations. +10 (1) The portion of subsection 10(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +Règlements +10 (1) Dans l’exécution de sa mission, le Conseil peut +prendre des règlements : +(2) Paragraph 10(1)(a) of the Act is repealed. +(3) Paragraph 10(1)(b) of the French version of +the Act is replaced by the following: +b) définissant « émission canadienne » pour l’applica- +tion de la présente loi; +(4) Paragraph 10(1)(c) of the Act is replaced by +the following: +(c) respecting standards for programs over which a +person carrying on a broadcasting undertaking has +programming control and the allocation of broadcast- +ing time, for the purpose of giving effect to the broad- +casting policy set out in subsection 3(1); +(5) Paragraph 10(1)(d) of the French version of +the Act is replaced by the following: +d) concernant la nature de la publicité et le temps +d’antenne qui peut y être consacré; +(6) Paragraph 10(1)(e) of the Act is replaced by +the following: +(e) respecting, in relation to a broadcasting undertak- +ing other than an online undertaking, the proportion +of time that may be devoted to the broadcasting of +programs, including advertisements or announce- +ments, of a partisan political character and the assign- +ment of that time on an equitable basis to political +parties and candidates; +(7) Paragraphs 10(1)(f) to (h) of the French ver- +sion of the Act are replaced by the following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 9-10 + +Page 22 +f) prescrivant les conditions d’exploitation des entre- +prises de programmation faisant partie d’un réseau +ainsi que les conditions de radiodiffusion des émis- +sions de réseau et concernant le temps d’antenne à ré- +server à celles-ci par ces entreprises; +g) concernant la fourniture de services de program- +mation — même étrangers — par les entreprises de +distribution; +h) pourvoyant au règlement — notamment par la mé- +diation — de différends concernant la fourniture de +programmation et survenant entre les entreprises de +programmation qui la transmettent et les entreprises +de distribution; +(8) Paragraphs 10(1)(i) and (j) of the Act are re- +placed by the following: +(h.1) respecting unjust discrimination by a person +carrying on a broadcasting undertaking and undue or +unreasonable preference given, or undue or unreason- +able disadvantage imposed, by such a person; +(i) respecting the registration of broadcasting under- +takings with the Commission; +(j) respecting the audit or examination of records and +books of account of persons carrying on broadcasting +undertakings by the Commission or persons acting on +behalf of the Commission; and +(9) Paragraph 10(1)(k) of the French version of +the Act is replaced by the following: +k) concernant toute autre mesure qu’il estime néces- +saire à l’exécution de sa mission. +(10) Subsections 10(2) and (3) of the Act are re- +placed by the following: +Regulations — Canadian programs +(1.1) In making regulations under paragraph (1)(b), the +Commission shall consider the following matters: +(a) whether Canadians, including independent pro- +ducers, have a right or interest in relation to a pro- +gram, including copyright, that allows them to control +and benefit in a significant and equitable manner from +the exploitation of the program; +(b) whether key creative positions in the production of +a program are primarily held by Canadians; +(c) whether a program furthers Canadian artistic and +cultural expression; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +10 + +Page 23 +(d) the extent to which persons carrying on online un- +dertakings or programming undertakings collaborate +with independent Canadian producers, with persons +carrying on Canadian broadcasting undertakings pro- +ducing their own programs, with producers associated +with Canadian broadcasting undertakings or with any +other person involved in the Canadian program pro- +duction industry, including Canadian owners of copy- +right in musical works or in sound recordings; and +(e) any other matter that may be prescribed by regula- +tion. +Regulations +(1.2) The Governor in Council may make regulations +prescribing matters that the Commission is required to +consider under paragraph (1.1)(e). +Application +(2) A regulation made under subsection (1) may be made +applicable to all persons carrying on broadcasting under- +takings or to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +regulation. +Publication and representations +(3) A copy of each regulation that the Commission pro- +poses to make under subsection (1) shall be published in +the Canada Gazette and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the regulation. +11 The Act is amended by adding the following +after section 10: +For greater certainty +10.1 For greater certainty, the Commission shall make +orders under subsection 9.1(1) and regulations under +subsection 10(1) in a manner that is consistent with the +freedom of expression enjoyed by users of social media +services that are provided by online undertakings. +12 (1) The portion of subsection 11(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +Règlements : droits +11 (1) Le Conseil peut prendre des règlements : +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 10-12 + +Page 24 +(2) Paragraphs 11(1)(a) to (d) of the Act are re- +placed by the following: +(a) with the approval of the Treasury Board, establish- +ing schedules of fees to be paid by persons carrying on +broadcasting undertakings of any class; +(b) providing for the establishment of classes of +broadcasting undertakings for the purposes of para- +graph (a); +(c) providing for the payment of any fees payable by a +person carrying on a broadcasting undertaking, in- +cluding the time and manner of payment; +(d) respecting the interest payable by such a person in +respect of any overdue fee; and +(3) Paragraph 11(1)(e) of the French version of +the Act is replaced by the following: +e) concernant toute autre mesure d’application du +présent article qu’il estime nécessaire. +(4) The portion of subsection 11(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Criteria +(2) Regulations made under paragraph (1)(a) may pro- +vide for fees to be calculated by reference to any criteria +that the Commission considers appropriate, including by +reference to +(5) Paragraph 11(2)(a) of the Act is replaced by +the following: +(a) the revenues of the persons carrying on broadcast- +ing undertakings; +(6) Paragraph 11(2)(b) of the English version of +the Act is replaced by the following: +(b) the performance of the persons carrying on broad- +casting undertakings in relation to objectives estab- +lished by the Commission, including objectives for the +broadcasting of Canadian programs; and +(7) Paragraph 11(2)(c) of the Act is replaced by +the following: +(c) the market served by the persons carrying on +broadcasting undertakings. +(8) Subsection 11(3) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +12 + +Page 25 +Exceptions +(3) No regulations made under subsection (1) shall apply +to the Corporation or to persons carrying on program- +ming undertakings on behalf of Her Majesty in right of a +province. +Restriction — non-licensees +(3.1) The only fees that may be established with respect +to a broadcasting undertaking shall be fees that relate to +the recovery of the costs of the Commission’s activities +under this Act. +(9) Subsection 11(4) of the English version of the +Act is replaced by the following: +Debt due to Her Majesty +(4) Fees payable under this section and any interest in +respect of them constitute a debt due to Her Majesty in +right of Canada and may be recovered as such in any +court of competent jurisdiction. +(10) Subsection 11(5) of the Act is replaced by the +following: +Publication and representations +(5) A copy of each regulation that the Commission pro- +poses to make under this section shall be published in +the Canada Gazette and a reasonable opportunity shall +be given to persons carrying on broadcasting undertak- +ings and other interested persons to make representa- +tions to the Commission with respect to the regulation. +13 The Act is amended by adding the following +after section 11: +Regulations — expenditures +11.1 (1) The Commission may make regulations re- +specting expenditures to be made by persons carrying on +broadcasting undertakings for the purposes of +(a) developing, financing, producing or promoting +Canadian audio or audio-visual programs, including +independent productions, for broadcasting by broad- +casting undertakings; +(b) supporting, promoting or training Canadian cre- +ators of audio or audio-visual programs for broadcast- +ing by broadcasting undertakings; +(b.1) supporting broadcasting undertakings offering +programming services that, in the Commission’s opin- +ion, are of exceptional importance to the achievement +of the objectives of the broadcasting policy set out in +subsection 3(1); +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 12-13 + +Page 26 +(c) supporting participation by persons, groups of +persons or organizations representing the public inter- +est in proceedings before the Commission under this +Act; or +(d) supporting the development of initiatives — in- +cluding tools — that, in the Commission’s opinion, are +efficient and necessary for the achievement of the ob- +jectives of the broadcasting policy set out in subsec- +tion 3(1). +Order — particular broadcasting undertaking +(2) The Commission may make an order respecting ex- +penditures to be made by a particular person carrying on +a broadcasting undertaking for any of the purposes set +out in paragraphs (1)(a) to (d). +Minimum expenditures — French language original +programs +(3) Regulations and orders made under this section for +the purposes set out in paragraph (1)(a) shall prescribe +the minimum share of expenditures that are to be allo- +cated to Canadian original French language programs in +the case of broadcasting undertakings that offer pro- +grams in both official languages. +Application of regulations +(4) A regulation made under this section may be made +applicable to all persons carrying on broadcasting under- +takings or to all persons carrying on broadcasting under- +takings of any class established by the Commission in the +regulation. +Recipients +(5) Regulations and orders made under this section may +provide that an expenditure is to be paid to any person or +organization, other than the Commission, or into any +fund, other than a fund administered by the Commission. +Criteria +(6) Regulations and orders made under this section may +provide for expenditures to be calculated by reference to +any criteria that the Commission considers appropriate, +including by reference to +(a) the revenues of the persons carrying on broadcast- +ing undertakings; +(b) the performance of the persons carrying on broad- +casting +undertakings +in +relation +to +objectives +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +13 + +Page 27 +established by the Commission, including objectives +for the broadcasting of Canadian programs; and +(c) the market served by the persons carrying on +broadcasting undertakings. +Publication and representations +(7) A copy of each regulation that the Commission pro- +poses to make under this section shall be published in +the Canada Gazette and a copy of each proposed order +shall be published on the Commission’s website. A rea- +sonable opportunity shall be given to persons carrying on +broadcasting undertakings and other interested persons +to make representations to the Commission with respect +to the regulation or order. +Non-application +(8) The Statutory Instruments Act does not apply to or- +ders made under subsection (2). +2014, c. 39, s. 191(1); 2019, c. 10, s. 161(1) +14 Subsection 12(1) of the Act is replaced by the +following: +Inquiries +12 (1) The Commission may inquire into, hear and de- +termine a matter if it appears to the Commission that +(a) any person is contravening or has contravened this +Part or any regulation, licence, decision or order made +or issued by the Commission under this Part; +(b) any person is contravening or has contravened +section 34.1; +(c) any person is contravening or has contravened +sections 42 to 44 of the Accessible Canada Act; or +(d) the circumstances may require the Commission to +make any decision or order or to give any approval +that it is authorized to make or give under this Part or +under any regulation or order made under this Part. +15 (1) Paragraph 18(1)(c) of the Act is replaced by +the following: +(c) the establishing of any performance objectives for +the purposes of paragraphs 11(2)(b) and 11.1(6)(b); +and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 13-15 + +Page 28 +(2) Subsection 18(2) of the Act is replaced by the +following: +Public hearings — specific matters +(2) The Commission shall also hold a public hearing in +connection with the following matters unless it is satis- +fied that such a hearing is not required in the public in- +terest: +(a) the amendment or renewal of a licence; +(b) the making of an order under subsection 9.1(1) or +11.1(2); and +(c) the making of any regulation under this Act. +16 (1) Section 20 of the Act is amended by adding +the following after subsection (1): +Appointments by Chairperson +(1.1) The Chairperson of the Commission may appoint +members of the Commission to a panel if it is determined +that the panel would otherwise have fewer than three +members. +Exception — conflict of interest +(1.2) Members of the Commission may participate in +any panel, unless this participation would place them in a +conflict of interest. +(2) Subsection 20(4) of the Act is replaced by the +following: +Consultation +(4) The members of a panel established under subsection +(1) shall consult with the Commission, and may consult +with any officer of the Commission, for the purpose of +ensuring a consistency of interpretation of the broadcast- +ing policy set out in subsection 3(1), the regulatory policy +set out in subsection 5(2), the orders made under section +9.1, the regulations made under sections 10 and 11 and +the regulations and orders made under section 11.1. +17 Section 21 of the French version of the Act is +replaced by the following: +Règles +21 Le Conseil peut établir des règles concernant l’ins- +truction des affaires dont il est saisi, notamment la pro- +cédure applicable à la présentation des demandes d’attri- +bution, de modification, de renouvellement, de suspen- +sion ou de révocation de licences, la présentation des ob- +servations et des plaintes et le déroulement des au- +diences. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 15-17 + +Page 29 +18 Subsections 23(1) to (3) of the Act are replaced +by the following: +Consultation between Commission and Corporation +23 (1) The Commission shall, at the request of the Cor- +poration, consult with the Corporation with regard to any +conditions that the Commission proposes to impose un- +der subsection 9.1(1) — or with regard to any regulation +or order that the Commission proposes to make under +section 11.1 — that would apply with respect to the Cor- +poration. +Reference to Minister +(2) If, despite the consultation provided for in subsection +(1), the Commission imposes any condition, or makes +any regulation or order, referred to in subsection (1) that +the Corporation is satisfied would unreasonably impede +the Corporation in providing the programming contem- +plated by paragraphs 3(1)(l) and (m), the Corporation +may, within 30 days after the condition is imposed or the +regulation or order is made, refer the condition, regula- +tion or order to the Minister for consideration. +Ministerial directive +(3) Subject to subsection (4), the Minister may, within +90 days after a condition, regulation or order is referred +to the Minister under subsection (2), issue to the Com- +mission a written directive with respect to the condition, +regulation or order and the Commission shall comply +with any such directive issued by the Minister. +19 Paragraph 24(1)(a) of the Act is replaced by +the following: +(a) the licensee has contravened any order made un- +der subsection 9.1(1), 11.1(2) or 12(2) or any regula- +tion made under this Part; or +20 Subsection 25(1) of the Act is replaced by the +following: +Report of contravention by Corporation +25 (1) If the Commission is satisfied, after a public hear- +ing on the matter, that the Corporation has contravened +section 31.1, any order made under subsection 9.1(1), +11.1(2) or 12(2) or any regulation made under this Part, +the Commission shall forward to the Minister a report +setting out the circumstances of the contravention, the +findings of the Commission and any observations or rec- +ommendations of the Commission in connection with the +contravention. +21 The Act is amended by adding the following +after section 25: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 18-21 + +Page 30 +Provision of Information by +Commission +Minister or Chief Statistician +25.1 The Commission shall, on request, provide the +Minister or the Chief Statistician of Canada with any in- +formation submitted to the Commission in respect of a +broadcasting undertaking. +Access to information +25.2 Subject to section 25.3, the Commission shall +proactively make available for public inspection any in- +formation submitted to the Commission in the course of +proceedings before it. +Confidential information +25.3 (1) A person who submits any of the following in- +formation to the Commission may designate it as confi- +dential: +(a) information that is a trade secret; +(b) financial, commercial, scientific or technical infor- +mation that is confidential and that is treated consis- +tently in a confidential manner by the person who +submitted it; or +(c) information the disclosure of which could reason- +ably be expected +(i) to result in material financial loss or gain to any +person, +(ii) to prejudice the competitive position of any +person, or +(iii) to affect contractual or other negotiations of +any person. +Information not to be disclosed +(2) Subject to subsections (4), (5) and (7), if a person +designates information as confidential and the designa- +tion is not withdrawn by that person, no person de- +scribed in subsection (3) shall knowingly disclose the in- +formation, or knowingly allow it to be disclosed, to any +other person in any manner that is intended or likely to +make it available for the use of any person who may ben- +efit from the information or use it to the detriment of any +person to whose business or affairs the information re- +lates. +Persons who shall not disclose information +(3) Subsection (2) applies to any person referred to in +any of the following paragraphs who comes into +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +21 + +Page 31 +possession of designated information while holding the +office or employment described in that paragraph, +whether or not the person has ceased to hold that office +or be so employed: +(a) a member of, or a person employed by, the Com- +mission; +(b) in respect of information disclosed under para- +graph (4)(b) or (5)(b), the Commissioner of Competi- +tion appointed under the Competition Act or a person +whose duties involve the carrying out of that Act and +who is referred to in section 25 of that Act; +(c) in respect of information provided under section +25.1, the Minister, the Chief Statistician of Canada or +an agent of or a person employed in the federal public +administration. +Disclosure of information submitted in proceedings +(4) If designated information is submitted in the course +of proceedings before the Commission, the Commission +may, while protecting the privacy of Canadians, +(a) disclose the information or require its disclosure if +the Commission determines, after considering any +representations from interested persons, that the dis- +closure is in the public interest; and +(b) disclose the information or require its disclosure +to the Commissioner of Competition on the Commis- +sioner’s request if the Commission determines that the +information is relevant to competition issues being +considered in the proceedings. +Disclosure of other information +(5) If designated information is submitted to the Com- +mission otherwise than in the course of proceedings be- +fore it, the Commission may, while protecting the privacy +of Canadians, +(a) disclose the information or require its disclosure +if, after considering any representations from interest- +ed persons, the Commission considers that the infor- +mation is relevant to a matter arising in the exercise of +its powers or the performance of its duties and func- +tions and determines that the disclosure is in the pub- +lic interest; and +(b) disclose the information or require its disclosure +to the Commissioner of Competition, on the Commis- +sioner’s request, if the Commission considers that the +information is relevant to competition issues that are +related to such a matter. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +21 + +Page 32 +Information disclosed to Commissioner of +Competition +(6) Neither the Commissioner of Competition nor any +person whose duties involve the administration and en- +forcement of the Competition Act and who is referred to +in section 25 of that Act shall use information that is dis- +closed +(a) under paragraph (4)(b) other than to facilitate the +Commissioner’s participation in proceedings referred +to in subsection (4); or +(b) under paragraph (5)(b) other than to facilitate the +Commissioner’s participation in a matter referred to +in subsection (5). +Information inadmissible +(7) Designated information that is not disclosed or re- +quired to be disclosed under this section is not admissi- +ble in evidence in any judicial proceedings except pro- +ceedings for failure to submit information required to be +submitted under this Act or for forgery, perjury or false +declaration in relation to the submission of the informa- +tion. +22 (1) Subsection 28(1) of the Act is replaced by +the following: +Setting aside or referring decisions back to +Commission +28 (1) If the Commission makes a decision under sec- +tion 9 to issue, amend or renew a licence, the Governor in +Council may, within 180 days after the date of the deci- +sion, on petition in writing of any person received within +45 days after that date or on the Governor in Council’s +own motion, by order, set aside the decision or refer the +decision back to the Commission for reconsideration and +hearing of the matter by the Commission, if the Governor +in Council is satisfied that the decision derogates from +the attainment of the objectives of the broadcasting poli- +cy set out in subsection 3(1). +(2) Paragraph 28(3)(b) of the Act is replaced by +the following: +(b) rescind the issue of the licence and issue a licence +to another person; or +(3) Subsections 28(4) and (5) of the Act are re- +pealed. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 21-22 + +Page 33 +23 (1) Subsection 29(1) of the Act is replaced by +the following: +Filing of petitions +29 (1) Every person who petitions the Governor in +Council under subsection 28(1) shall at the same time +send a copy of the petition to the Commission. +(2) Subsection 29(3) of the English version of the +Act is replaced by the following: +Register +(3) The Commission shall establish and maintain a pub- +lic register in which shall be kept a copy of each petition +received by the Commission. +24 The Act is amended by adding the following +after section 31: +Prohibition +Carrying on broadcasting undertaking +31.1 (1) A person shall not carry on a broadcasting un- +dertaking unless +(a) they do so in accordance with a licence issued to +them; or +(b) they are exempt, under an order made under sub- +section 9(4), from the requirement to hold a licence. +Exception — online undertaking +(2) Despite subsection (1), a person may carry on an on- +line undertaking without a licence and without being so +exempt. +25 Sections 32 to 34 of the Act are replaced by the +following: +Broadcasting contrary to Act +32 Every person who contravenes section 31.1 is guilty of +an offence punishable on summary conviction and is li- +able +(a) in the case of an individual, to a fine of not more +than $25,000 for each day that the offence continues; +or +(b) in the case of a corporation, to a fine of not more +than $250,000 for each day that the offence continues. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 23-25 + +Page 34 +Contravention of regulation or order +33 Every person who contravenes any regulation or or- +der made under this Part is guilty of an offence punish- +able on summary conviction and is liable +(a) in the case of an individual, to a fine of not more +than $25,000 for a first offence and of not more +than $50,000 for each subsequent offence; or +(b) in the case of a corporation, to a fine of not more +than $250,000 for a first offence and of not more +than $500,000 for each subsequent offence. +Defence +33.1 A person is not to be found guilty of an offence un- +der section 32 or 33 if they establish that they exercised +due diligence to prevent the commission of the offence. +Limitation +34 Proceedings in respect of an offence under section 33 +may be instituted within, but not after, two years after +the day on which the subject matter of the proceedings +arose. +Consultation and Review +Regulations and orders +34.01 (1) Every seven years the Commission shall con- +sult with all interested persons with respect to orders +made under section 9.1 and regulations and orders made +under section 11.1 and shall publish, on the Internet or +otherwise, a report on the consultations that also lists the +orders and regulations that the Commission proposes to +review as a result of the consultations and sets out its +plan for conducting the review. +Publication of report +(2) The Commission shall publish the first report within +seven years after the day on which this subsection comes +into force and, subsequently, within seven years after the +day on which the most recent report is published. +Tabling of reports +(3) The Minister shall cause a copy of all reports pub- +lished under subsections (1) and (2) to be tabled before +each House of Parliament. +26 The Act is amended by adding the following +after section 34.2: +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 25-26 + +Page 35 +Defence +34.21 A person is not to be found guilty of an offence +under section 34.2 if they establish that they exercised +due diligence to prevent the commission of the offence. +27 The Act is amended by adding the following +after section 34.3: +PART II.2 +Administrative Monetary +Penalties +Violations +34.4 (1) Subject to a regulation made under paragraph +34.995(a), a person commits a violation if they +(a) contravene a regulation or order made under +Part II; +(b) contravene the requirement to negotiate in good +faith under subsection 9.1(9); +(c) carry on a broadcasting undertaking in contraven- +tion of section 31.1; +(d) charge a subscriber for providing the subscriber +with a paper bill in contravention of section 34.1; +(e) contravene an undertaking that they entered into +under section 34.9; +(f) fail to submit information in accordance with a no- +tice issued under section 34.996 to a person designated +under paragraph 34.7(a) that the designated person +requires by the notice; +(g) knowingly make a material misrepresentation of +fact in contravention of section 34.997; or +(h) contravene any of subsections 42(1) to (4) and (7), +43(1) to (3) and 44(1) to (3) and (6) of the Accessible +Canada Act. +Continued violation +(2) A violation that is continued on more than one day +constitutes a separate violation in respect of each day on +which it is continued. +Maximum administrative monetary penalty +34.5 (1) Subject to a regulation made under paragraph +34.995(b), a person who commits a violation is liable to +an administrative monetary penalty +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 26-27 + +Page 36 +(a) in the case of an individual, of not more +than $25,000 for a first violation and of not more +than $50,000 for each subsequent violation; or +(b) in any other case, of not more than $10 million for +a first violation and of not more than $15 million for +each subsequent violation. +Criteria for penalty +(2) The amount of the penalty is to be determined by +taking into account the following factors: +(a) the nature and scope of the violation; +(b) the history of compliance by the person who com- +mitted the violation with this Act, the regulations and +the decisions and orders made by the Commission un- +der this Act; +(c) the person’s history with respect to any previous +undertaking entered into under section 34.9; +(d) any benefit that the person obtained from the +commission of the violation; +(e) the person’s ability to pay the penalty; +(f) any factors established by regulation; +(g) the purpose of the penalty, which is to promote +compliance with this Act — or, in the case of a penalty +imposed for a violation referred to in paragraph +34.4(1)(h), compliance with the Accessible Canada Act +— and not to punish; and +(h) any other relevant factor. +Purpose of penalty +(3) The purpose of the penalty is to promote compliance +with this Act — or, in the case of a penalty imposed for a +violation referred to in paragraph 34.4(1)(h), compliance +with the Accessible Canada Act — and not to punish. +Procedures +34.6 (1) Despite subsection 34.8(1), the Commission +may impose a penalty in a decision made in the course of +a proceeding before it under this Act in which it finds +that a violation referred to in section 34.4 has been com- +mitted by a person other than the person who entered in- +to an undertaking under section 34.9 in connection with +the same act or omission giving rise to the violation. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 37 +For greater certainty +(2) For greater certainty, the Commission is not to im- +pose a penalty under subsection (1) on a person who has +not been given the opportunity to be heard. +Designation +34.7 The Commission may +(a) designate persons or classes of persons who are +authorized to issue notices of violation or to accept an +undertaking under section 34.9; and +(b) establish, in respect of each violation, a short-form +description to be used in notices of violation. +Notice of violation +34.8 (1) A person who is authorized to issue notices of +violation may, if they believe on reasonable grounds that +another person has committed a violation, issue a notice +of violation and cause it to be served on that other per- +son. +Contents +(2) The notice of violation shall set out +(a) the name of the person who is believed to have +committed a violation; +(b) the act or omission giving rise to the violation, as +well as a reference to the provision that is at issue; +(c) the administrative monetary penalty that the per- +son is liable to pay, as well as the time and manner in +which the person may pay the penalty; +(d) a statement informing the person that they may +pay the penalty or make representations to the Com- +mission with respect to the violation and the penalty +and informing them of the time and manner for mak- +ing such representations; and +(e) a statement informing the person that, if they do +not pay the penalty or make representations in accor- +dance with the notice, they will be deemed to have +committed the violation and the penalty may be im- +posed. +Undertaking +34.9 (1) A person may enter into an undertaking at any +time. The undertaking is valid upon its acceptance by the +Commission or, if it is entered into by a person other +than the Corporation, upon its acceptance by the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 38 +Commission or the person designated to accept an un- +dertaking. +Requirements +(2) An undertaking referred to in subsection (1) +(a) shall set out every act or omission that is covered +by the undertaking; +(b) shall set out every provision that is at issue; +(c) may contain any conditions that the Commission +or the person designated to accept the undertaking +considers appropriate; and +(d) may include a requirement to pay a specified +amount. +Before notice of violation +(3) If a person enters into an undertaking, a notice of vi- +olation shall not be served on them in connection with +any act or omission referred to in the undertaking. +After notice of violation +(4) If a person enters into an undertaking after a notice +of violation is served on them, the proceeding that is +commenced by the notice of violation is ended in respect +of that person in connection with any act or omission re- +ferred to in the undertaking. +Powers respecting hearings +34.91 For greater certainty, the Commission has all the +powers, rights and privileges referred to in section 16 if, +in a proceeding in respect of a violation, it holds a public +hearing under subsection 18(3). +Payment of penalty +34.92 (1) If a person who is served with a notice of vio- +lation pays the penalty set out in the notice, they are +deemed to have committed the violation and the pro- +ceedings in respect of it are ended. +Decision of Commission +(1.1) The Commission shall, in a timely manner, issue a +decision with respect to subsection (1) confirming that +the person is deemed to have committed the violation. +Representations to Commission and decision +(2) If a person who is served with a notice of violation +makes representations in accordance with the notice, the +Commission shall decide, on a balance of probabilities, +after considering any other representations that it con- +siders appropriate, whether the person committed the +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 39 +violation. If the Commission decides that the person +committed the violation, it may +(a) impose the administrative monetary penalty set +out in the notice, a lesser penalty or no penalty; and +(b) suspend payment of the administrative monetary +penalty subject to any conditions that the Commission +considers necessary to ensure compliance with this +Act. +Penalty +(3) If a person who is served with a notice of violation +neither pays the penalty nor makes representations in ac- +cordance with the notice, the person is deemed to have +committed the violation and the Commission may im- +pose the penalty. +Copy of decision and notice of rights +(4) The Commission shall cause a copy of any decision +made under subsection (1.1), (2) or (3) to be issued and +served on the person together with a notice of the per- +son’s right to apply for leave to appeal under section 31. +Evidence +34.93 In a proceeding in respect of a violation, a notice +purporting to be served under subsection 34.8(1) or a +copy of a decision purporting to be served under subsec- +tion 34.92(4) is admissible in evidence without proof of +the signature or official character of the person appearing +to have signed it. +Defence +34.94 (1) A person is not to be found liable for a viola- +tion, other than a violation under paragraph 34.4(1)(b) or +(g), if they establish that they exercised due diligence to +prevent its commission. +Common law principles +(2) Every rule and principle of the common law that +makes any circumstance a justification or excuse in rela- +tion to a charge for an offence applies in respect of a vio- +lation to the extent that it is not inconsistent with this +Act. +Directors, officers, etc., of corporations +34.95 An officer, director or agent or mandatary of a +corporation other than the Canadian Broadcasting Cor- +poration, that commits a violation is liable for the viola- +tion if they directed, authorized, assented to, acquiesced +in or participated in the commission of the violation, +whether or not the corporation is proceeded against. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 40 +Vicarious liability +34.96 A person, other than the Corporation, is liable for +a violation that is committed by their employee acting +within the scope of their employment or their agent or +mandatary acting within the scope of their authority, +whether or not the employee or agent or mandatary is +identified or proceeded against. +Limitation or prescription period +34.97 (1) Proceedings in respect of a violation may be +instituted within, but not after, three years after the day +on which the subject matter of the proceedings became +known to the Commission. +Certificate +(2) A document that appears to have been issued by the +secretary to the Commission, certifying the day on which +the subject matter of any proceedings became known to +the Commission, is admissible in evidence without proof +of the signature or official character of the person who +appears to have signed the document and is, in the ab- +sence of evidence to the contrary, proof of the matter as- +serted in it. +Information may be made public +34.98 The Commission may make public +(a) the name of a person who enters into an undertak- +ing under section 34.9, the nature of the undertaking +including the acts or omissions and provisions at is- +sue, the conditions included in the undertaking and +the amount payable under it, if any; or +(b) the name of a person who is deemed, or is found +by the Commission or on appeal, to have committed a +violation, the acts or omissions and provisions at issue +and the amount of the penalty imposed, if any. +Special case concerning the Corporation — public +hearing +34.99 (1) Despite subsections 34.6(1) and 34.92(2) and +(3), the Commission shall not impose a penalty under +any of those subsections on the Corporation for a viola- +tion other than the one referred to in paragraph +34.4(1)(h) without holding a public hearing on the mat- +ter. +Place of hearing +(2) A public hearing under subsection (1) may be held at +any place in Canada designated by the Chairperson of the +Commission. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 41 +Notice of hearing +(3) The Commission shall cause notice of any public +hearing to be held by it under subsection (1) to be pub- +lished in the Canada Gazette and in one or more news- +papers of general circulation within any area affected or +likely to be affected by the matter to which the public +hearing relates. +Powers respecting hearings +(4) The Commission has, in respect of any hearing under +subsection (1), with regard to the attendance, swearing +and examination of witnesses at the hearing, the produc- +tion and inspection of documents and other matters nec- +essary or proper in relation to the hearing, all of the pow- +ers, rights and privileges that are vested in a superior +court of record. +For greater certainty +(5) For greater certainty, sections 17, 20 and 21 apply in +respect of public hearings under subsection (1). +Report of violation +34.991 (1) If the Commission is satisfied, after holding +a public hearing on the matter, that the Corporation has +committed a violation referred to in any of paragraphs +34.4(1)(a) to (g), the Commission shall forward to the +Minister a report setting out the circumstances of the vi- +olation, the findings of the Commission, the amount of +any penalty imposed, and any observations or recom- +mendations of the Commission in connection with the vi- +olation. +Report to be tabled +(2) The Minister shall cause a copy of the report referred +to in subsection (1) to be laid before each House of Par- +liament on any of the first 15 days on which that House is +sitting after the report is received by the Minister. +Violation or offence +34.992 (1) If an act or omission can be proceeded with +either as a violation or as an offence under this Act, pro- +ceeding in one manner precludes proceeding in the oth- +er. +For greater certainty +(2) For greater certainty, a violation is not an offence +and, accordingly, section 126 of the Criminal Code does +not apply. +Receiver General +34.993 An administrative monetary penalty paid or re- +covered in relation to a violation is payable to the Receiv- +er General. +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 42 +Debt due to Her Majesty +34.994 (1) The following amounts are debts due to Her +Majesty in right of Canada that may be recovered in the +Federal Court: +(a) the amount of the penalty imposed by the Com- +mission in a decision made in the course of a proceed- +ing before it under this Act in which it finds that a vio- +lation referred to in section 34.4 has been committed; +(b) the amount payable under an undertaking entered +into under section 34.9, beginning on the day specified +in the undertaking or, if no day is specified, beginning +on the day on which the undertaking is accepted; +(c) the amount of the penalty set out in a notice of vio- +lation, beginning on the day on which it is required to +be paid in accordance with the notice, unless repre- +sentations are made in accordance with the notice; +(d) if representations are made, either the amount of +the administrative monetary penalty that is imposed +by the Commission or on appeal, as the case may be, +beginning on the day specified by the Commission or +the court or, if no day is specified, beginning on the +day on which the decision is made; and +(e) the amount of any reasonable expenses incurred in +attempting to recover an amount referred to in any of +paragraphs (a) to (d). +Limitation period or prescription +(2) Proceedings to recover a debt may be instituted with- +in, but not after, three years after the day on which the +debt becomes payable. +Certificate of default +(3) The Commission may issue a certificate for the un- +paid amount of any debt referred to in subsection (1). +Effect of registration +(4) Registration of a certificate in the Federal Court has +the same effect as a judgment of that Court for a debt of +the amount set out in the certificate and all related regis- +tration costs. +Regulations +34.995 The Governor in Council may make regulations +(a) providing for exceptions to any of paragraphs +34.4(1)(a) to (h); +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 43 +(b) increasing the maximum administrative monetary +penalty amounts set out in subsection 34.5(1); +(c) for the purpose of paragraph 34.5(2)(f), establish- +ing other factors to be considered in determining the +amount of the penalty; +(d) respecting undertakings referred to in section 34.9; +(e) respecting the service of documents required or +authorized to be served under this Part, including the +manner and proof of service and the circumstances +under which documents are to be considered to be +served; and +(f) generally, for carrying out the purposes and provi- +sions of this Part. +PART II.3 +Submission of Information +Information requirement +34.996 A person designated under paragraph 34.7(a) +who believes that a person is in possession of informa- +tion that is reasonably considered to be relevant for the +purpose of verifying whether a violation referred to in +section 34.4 has been committed may, by notice, require +that person to submit the information to the designated +person in the form and manner and within the reason- +able time that is stipulated in the notice. A person to +whom any such notice is addressed shall comply with the +notice. +PART II.4 +Offence — Material +Misrepresentation of Fact +Prohibition +34.997 It is prohibited for any person to knowingly +make a material misrepresentation of fact to a person +designated under paragraph 34.7(a). +Offence +34.998 (1) Every person who contravenes section +34.997 is guilty of an offence punishable on summary +conviction and is liable +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Section +27 + +Page 44 +(a) in the case of an individual, to a fine of not more +than $10,000 for a first offence and of not more +than $25,000 for each subsequent offence; or +(b) in any other case, to a fine of not more +than $100,000 for a first offence and of not more +than $250,000 for each subsequent offence. +Limitation +(2) Proceedings in respect of an offence under subsection +(1) may be instituted within, but not after, two years after +the day on which the subject matter of the proceedings +arose. +28 (1) Paragraphs 38(1)(a) to (c) of the Act are re- +placed by the following: +(a) is engaged in the operation of a broadcasting un- +dertaking described in subsection (3); +(b) has any pecuniary or proprietary interest in such a +broadcasting undertaking; or +(c) is principally engaged in the production or distri- +bution of program material that is primarily intended +for use by such a broadcasting undertaking. +(2) Section 38 of the Act is amended by adding the +following after subsection (2): +Application +(3) Subsection (1) applies with respect to a broadcasting +undertaking that +(a) must be carried on under a licence; +(b) is carried on by a person who is exempt from the +requirement to hold a licence, under an order made +under subsection 9(4); or +(c) must be registered with the Commission under +regulations made under paragraph 10(1)(i). +29 (1) The portion of subsection 46(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Objects and powers +46 (1) The Corporation is established for the purpose of +providing the programming contemplated by paragraphs +3(1)(l) and (m), subject to any applicable orders and +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 27-29 + +Page 45 +regulations of the Commission, and for that purpose the +Corporation may +(2) Paragraph 46(1)(b) of the Act is replaced by +the following: +(b) make agreements with persons carrying on broad- +casting undertakings for the broadcasting of pro- +grams; +(3) Subsections 46(2) and (3) of the Act are re- +placed by the following: +International service +(2) The Corporation shall, subject to any applicable or- +ders and regulations of the Commission, provide an in- +ternational service that includes the creation, production +and presentation of programming intended for audiences +outside of Canada and provided in English, French and +any other language deemed appropriate, in accordance +with any directions that the Governor in Council may is- +sue. +Power to act as agent +(3) The Corporation may, subject to any applicable or- +ders and regulations of the Commission, act as an agent +of Her Majesty in right of Canada, or as an agent or man- +datary of Her Majesty in right of a province, in respect of +any broadcasting operations that it may be directed by +the Governor in Council to carry out. +30 Subsection 51(1) of the French version of the +Act is replaced by the following: +Règlements administratifs +51 (1) Le conseil d’administration peut prendre des rè- +glements administratifs : +a) concernant la convocation de ses réunions; +b) concernant le déroulement de celles-ci ainsi que la +constitution de comités permanents et spéciaux, la dé- +légation de fonctions à ces comités — y compris ceux +visés à l’article 45 — et la fixation de leur quorum; +c) fixant les honoraires des administrateurs autres +que le président du conseil et le président-directeur +général, pour leur présence à ses réunions ou à celles +des comités, ainsi que les indemnités de déplacement +et de séjour à payer à tous les administrateurs; +d) concernant, d’une part, les obligations et le code de +conduite des administrateurs et du personnel de la So- +ciété et, d’autre part, les conditions d’emploi et les mo- +dalités de cessation d’emploi de celui-ci, y compris le +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 29-30 + +Page 46 +paiement à titre individuel ou collectif, de toute grati- +fication — indemnité de retraite ou autre; +e) concernant la création et la gestion d’une caisse de +retraite pour les administrateurs et le personnel de la +Société et les personnes à leur charge, ainsi que les co- +tisations de celle-ci à cette caisse et le placement de +ses fonds; +f) d’une façon générale, régissant la conduite des acti- +vités de la Société. +Related Amendments +1992, c. 33 +Status of the Artist Act +31 Subparagraph 6(2)(a)(ii) of the Status of the +Artist Act is replaced by the following: +(ii) broadcasting undertakings, regulated under the +Broadcasting Act, that are federal works, under- +takings or businesses, as defined in section 2 of +the Canada Labour Code, or that are corporations +established to perform any function or duty on be- +half of the Government of Canada; +2021-2022-2023 +Chapter 8: Online Streaming Act +Broadcasting Act +Sections 30-31 + +Page 47 +2010, c. 23 +An Act to promote the efficiency and +adaptability of the Canadian economy +by regulating certain activities that +discourage reliance on electronic +means of carrying out commercial +activities, and to amend the Canadian +Radio-television and +Telecommunications Commission +Act, the Competition Act, the Personal +Information Protection and Electronic +Documents Act and the +Telecommunications Act +32 Section 5 of An Act to promote the efficiency +and adaptability of the Canadian economy by +regulating certain activities that discourage re- +liance on electronic means of carrying out com- +mercial activities, and to amend the Canadian +Radio-television and Telecommunications Com- +mission Act, the Competition Act, the Personal +Information Protection and Electronic Docu- +ments Act and the Telecommunications Act is re- +placed by the following: +Broadcasting excluded +5 This Act does not apply in respect of broadcasting by +a broadcasting undertaking, other than an online un- +dertaking, as those terms are defined in subsection 2(1) +of the Broadcasting Act. +33 Section 6 of the Act is amended by adding the +following after subsection (7): +Exception +(7.1) This section does not apply to a commercial elec- +tronic message that is sent or caused or permitted to be +sent by an online undertaking, as defined in subsection +2(1) of the Broadcasting Act, if +(a) the person to whom the message is sent has ex- +pressly or implicitly consented to the transmission of a +program, as defined in that subsection, from that on- +line undertaking to an electronic address; and +2021-2022-2023 +Chapter 8: Online Streaming Act +Related Amendments +An Act to promote the efficiency and adaptability of the Canadian economy by regulating +certain activities that discourage reliance on electronic means of carrying out commercial +activities, and to amend the Canadian Radio-television and Telecommunications +Commission Act, the Competition Act, the Personal Information Protection and Electronic +Documents Act and the Telecommunications Act +Sections 32-33 + +Page 48 +(b) the message is or forms part of that program or is +sent in the course of the transmission of that program +to the electronic address to which that program is +transmitted. +34 The portion of subsection 10(9) of the Act be- +fore paragraph (a) is replaced by the following: +Implied consent — section 6 +(9) For the purpose of section 6, except subsection 6(7.1), +consent is implied only if +2018, c. 16 +Cannabis Act +35 Paragraph 23(2)(b) of the Cannabis Act is re- +placed by the following: +(b) in respect of broadcasting, as defined in subsec- +tion 2(1) of the Broadcasting Act, by +(i) a distribution undertaking, as defined in that +subsection 2(1), that is lawful under that Act, other +than the broadcasting of a promotion that is insert- +ed by the undertaking, or +(ii) an online undertaking, as defined in that sub- +section 2(1), that is lawful under that Act, in respect +of the retransmission of programs over the Inter- +net, other than the broadcasting of a promotion +that is inserted by the undertaking; and +Consequential Amendments +R.S., c. A-1 +Access to Information Act +36 Schedule II to the Access to Information Act +is amended by adding, in alphabetical order, a +reference to +Broadcasting Act +Loi sur la radiodiffusion +and a corresponding reference to “subsection +25.3(2)”. +2021-2022-2023 +Chapter 8: Online Streaming Act +Related Amendments +An Act to promote the efficiency and adaptability of the Canadian economy by regulating +certain activities that discourage reliance on electronic means of carrying out commercial +activities, and to amend the Canadian Radio-television and Telecommunications +Commission Act, the Competition Act, the Personal Information Protection and Electronic +Documents Act and the Telecommunications Act +Sections 33-36 + +Page 49 +R.S., c. C-22 +Canadian Radio-television and +Telecommunications Commission Act +2019, c. 10, s. 147 +37 Subsection 13(2) of the Canadian Radio- +television and Telecommunications Commission +Act is amended by striking out “and” at the end +of paragraph (c) and by adding the following af- +ter paragraph (d): +(e) notices of violation issued under section 34.8 of the +Broadcasting Act in relation to contraventions of a +regulation or order made under Part II of that Act in +relation to the identification, prevention and removal +of barriers; and +(f) notices of violation issued under section 34.8 of the +Broadcasting Act in relation to contraventions of any +of subsections 42(1) to (4) and (7), 43(1) to (3) and +44(1) to (3) and (6) of the Accessible Canada Act. +R.S., c. C-42 +Copyright Act +1997, c. 24, s. 18(1); 2012, c. 20, s. 33 +38 Subsection 30.8(11) of the Copyright Act is re- +placed by the following: +Definition of programming undertaking +(11) In this section, programming undertaking means +(a) a programming undertaking, as defined in sub- +section 2(1) of the Broadcasting Act, that is carried on +lawfully under that Act; +(b) a programming undertaking described in para- +graph (a) that originates programs within a network, +as defined in subsection 2(1) of the Broadcasting Act; +or +(c) a distribution undertaking, as defined in subsec- +tion 2(1) of the Broadcasting Act, that is carried on +lawfully under that Act, in respect of the programs +that it originates. +For greater certainty, it does not include an online un- +dertaking, as defined in subsection 2(1) of the Broad- +casting Act. +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Canadian Radio-television and Telecommunications Commission Act +Sections 37-38 + +Page 50 +1997, c. 24, s. 18(1) +39 Subsection 30.9(7) of the Act is replaced by the +following: +Definition of broadcasting undertaking +(7) In this section, broadcasting undertaking means a +broadcasting undertaking, as defined in subsection 2(1) +of the Broadcasting Act, that holds a broadcasting li- +cence issued by the Canadian Radio-television and +Telecommunications Commission under that Act. For +greater certainty, it does not include an online undertak- +ing, as defined in that subsection 2(1). +2002, c. 26, s. 2(2) +40 (1) The definition new media retransmitter in +subsection 31(1) of the Act is replaced by the fol- +lowing: +new media retransmitter means a person whose re- +transmission would be lawful under the Broadcasting +Act — as that Act read immediately before the day on +which section 31.1 of that Act comes into force — only by +reason of the Exemption order for digital media broad- +casting undertakings, issued by the Canadian Radio- +television and Telecommunications Commission as the +appendix to Broadcasting Order CRTC 2012-409, as it +read immediately before that day; (retransmetteur de +nouveaux médias) +(2) The definition new media retransmitter in sub- +section 31(1) of the Act is repealed. +2002, c. 26, s. 2(1) +(3) The definition retransmitter in subsection 31(1) +of the Act is replaced by the following: +retransmitter has the meaning assigned by the regula- +tions; (retransmetteur) +2002, c. 26, s. 2(3) +(4) Paragraph 31(3)(a) of the Act is replaced by +the following: +(a) defining “retransmitter” for the purposes of this +section; +(a.1) defining “local signal” and “distant signal” for +the purposes of subsection (2); and +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Copyright Act +Sections 39-40 + +Page 51 +1992, c. 30 +Referendum Act +41 The portion of subsection 21(1) of the Refer- +endum Act after paragraph (c) is replaced by the +following: +shall, subject to the regulations made pursuant to that +Act and to the conditions imposed on it under section 9.1 +of that Act, make available, at no cost, to registered refer- +endum committees for the transmission of referendum +announcements and other programming produced by or +on behalf of those committees an aggregate of three +hours of broadcasting time during prime time. +42 Subsection 24(2) of the Act is replaced by the +following: +Free time not commercial time +(2) Despite subsection 21(1), the Broadcasting Act, any +regulations made under that Act and any conditions im- +posed on a network operator under section 9.1 of that +Act, free broadcasting time shall not be considered to be +commercial time. +2000, c. 9 +Canada Elections Act +2001, c. 21, s. 17 +43 Subsection 335(1) of the Canada Elections Act +is replaced by the following: +Broadcasting time provided to registered parties +335 (1) In the period beginning on the issue of the writs +for a general election and ending at midnight on the day +before polling day, every broadcaster shall, subject to the +regulations made under the Broadcasting Act and the +conditions imposed on it under section 9.1 of that Act, +make available, for purchase by all registered parties for +the transmission of political announcements and other +programming produced by or on behalf of the registered +parties, six and one-half hours of broadcasting time dur- +ing prime time on its facilities. +44 Subsection 339(3) of the Act is replaced by the +following: +Broadcasting time provided to new eligible parties +(3) In addition to the broadcasting time to be made +available under section 335, and within the period re- +ferred to in that section, every broadcaster shall, subject +to the regulations made under the Broadcasting Act and +to the conditions imposed on it under section 9.1 of that +Act, make available, for purchase by every eligible party +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Referendum Act +Sections 41-44 + +Page 52 +entitled to broadcasting time under this section, broad- +casting time in the amount determined under this section +for the eligible party for the transmission of political an- +nouncements and other programming produced by or on +behalf of the eligible party during prime time on that +broadcaster’s facilities. +2001, c. 21, s. 18 +45 The portion of subsection 345(1) of the Act be- +fore paragraph (a) is replaced by the following: +Free broadcasting time +345 (1) In the period beginning on the issue of the writs +for a general election and ending at midnight on the day +before polling day at that election, every network opera- +tor shall, subject to the regulations made under the +Broadcasting Act and to the conditions imposed on it +under section 9.1 of that Act, make available, at no cost, +to the registered parties and eligible parties referred to in +subsection (2), for the transmission of political an- +nouncements and other programming produced by or on +behalf of those parties, broadcasting time as determined +under that subsection if the network formed and operat- +ed by the network operator +2019, c. 10 +Accessible Canada Act +46 Paragraph 42(1)(b) of the Accessible Canada +Act is replaced by the following: +(b) the conditions imposed on the regulated entity un- +der section 9.1 of the Broadcasting Act that relate to +the identification and removal of barriers and the pre- +vention of new barriers; +47 Paragraph 118(3)(a) of the Act is replaced by +the following: +(a) a condition imposed under section 9.1 of the +Broadcasting Act; +Transitional Provisions +Definitions +48 (1) The following definitions apply in this sec- +tion and sections 49 to 52. +new Act means the Broadcasting Act as it reads +as of the royal assent day. (nouvelle loi) +2021-2022-2023 +Chapter 8: Online Streaming Act +Consequential Amendments +Canada Elections Act +Sections 44-48 + +Page 53 +old Act means the Broadcasting Act as it read +immediately before the royal assent day. (an- +cienne loi) +royal assent day means the day on which this Act +receives royal assent. (date de sanction) +Words and expressions +(2) Unless otherwise provided, words and ex- +pressions used in sections 49 to 52 have the same +meanings as in the Broadcasting Act. +Conditions and requirements — deemed order +49 (1) Each of the following is deemed to be a +condition imposed under an order, made under +section 9.1 of the new Act, that applies only with +respect to a particular licensee: +(a) a condition of their licence imposed under +section 9 of the old Act that, as of the royal as- +sent day, could not be made the subject of an +order under subsection 11.1(2) of the new Act; +(b) a requirement imposed on the licensee un- +der any of paragraphs 9(1)(f) to (h) of the old +Act. +Regulations — deemed order +(2) Any +regulation +made +under +paragraph +10(1)(a) or 10(1)(i) of the old Act is deemed to be +an order made under section 9.1 of the new Act. +Expenditures — deemed regulations +50 (1) The following are deemed to be regula- +tions made under subsection 11.1(1) of the new +Act: +(a) any terms and conditions imposed under +an order made under subsection 9(4) of the old +Act that, as of the royal assent day, could be +the subject of such regulations; and +(b) any regulations made under subsection +10(1) of the old Act that, as of the royal assent +day, could be made under subsection 11.1(1) of +the new Act. +Expenditures — deemed order +(2) Any condition of a licensee’s licence that, as +of the royal assent day, could be made the subject +of an order under subsection 11.1(2) of the new +2021-2022-2023 +Chapter 8: Online Streaming Act +Transitional Provisions +Sections 48-50 + +Page 54 +Act is deemed to be a provision of such an order +that applies only with respect to the licensee. +Section 28 +51 (1) Section 28 of the old Act continues to apply +with respect to any decision of the Commission +to issue, amend or renew a licence that is made +before the royal assent day. +Interim licences +(2) A person is not permitted to make a petition +— and the Governor in Council is not permitted +to make an order — under subsection 28(1) of the +new Act with respect to a decision to renew a li- +cence made by the Commission during the tran- +sition period if the Commission specifies, in re- +newing that licence, that it is an interim licence +and if its term is for no more than one year. +Definition of transition period +(3) In subsection (2), transition period means the +period beginning on the royal assent day and +ending on the second anniversary of that day. +Validation of expenditures +52 (1) The expenditures described in subsection +(2) are deemed to have been validly required by +the Commission under the old Act. +Expenditures +(2) Subsection (1) applies with respect to the ex- +penditures — including, for greater certainty, the +contributions — that were made by a broadcast- +ing undertaking before the royal assent day un- +der +(a) a condition of a licence issued under the +old Act; +(b) a term or condition of an order made un- +der subsection 9(4) of that Act; or +(c) regulations made under section 10 of that +Act. +Review +Review of Act +53 (1) During the fifth year after the day on +which this Act receives royal assent, and during +the fifth year after a report is submitted under +subsection (2), a comprehensive review of the +2021-2022-2023 +Chapter 8: Online Streaming Act +Transitional Provisions +Sections 50-53 + +Page 55 +amendments to the Broadcasting Act that are +made by this Act and of their operation must be +undertaken by the committee of the Senate, of +the House of Commons or of both Houses of Par- +liament that is designated or established for that +purpose. +Report +(2) The committee must, within one year after +the review is undertaken — or within any further +period that the Senate, the House of Commons or +both Houses of Parliament, as the case may be, +authorizes — submit a report on the review to the +appropriate House or, in the case of a committee +of both Houses, to each House, that includes a +statement of any changes that the committee rec- +ommends. +Coming into Force +Order in council +54 Subsections 40(2) to (4) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 8: Online Streaming Act +Review +Sections 53-54 + +Page 56 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-12_4 (1).txt b/task6_model_deployment/assets/C-12_4 (1).txt new file mode 100644 index 0000000000000000000000000000000000000000..e75acf752fff4def072be0e83f6d48577eac87dd --- /dev/null +++ b/task6_model_deployment/assets/C-12_4 (1).txt @@ -0,0 +1,59 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 1 +An Act to amend the Old Age Security Act +(Guaranteed Income Supplement) +ASSENTED TO +MARCH 3, 2022 +BILL C-12 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Old Age Security Act +(Guaranteed Income Supplement)”. +SUMMARY +This enactment amends the Old Age Security Act to exclude +from a person’s income any payment under the Canada Emer- +gency Response Benefit Act, Part VIII.4 of the Employment Insur- +ance Act, the Canada Recovery Benefits Act or the Canada Work- +er Lockdown Benefit Act for the purposes of calculating the +amount of the guaranteed income supplement and allowances +payable in respect of any month after June 2022. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 1 +An Act to amend the Old Age Security Act (Guaran- +teed Income Supplement) +[Assented to 3rd March, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. O-9 +Old Age Security Act +1 The definition income in section 2 of the Old +Age Security Act is amended by adding the fol- +lowing after paragraph (c): +(c.1) for the purpose of determining benefits payable +in respect of any month after June 2022, there shall be +deducted from the person’s income for the year the +amount of any payment under +(i) the Canada Emergency Response Benefit Act, +(ii) Part VIII.4 of the Employment Insurance Act, +(iii) the Canada Recovery Benefits Act, and +(iv) the Canada Worker Lockdown Benefit Act, +Published under authority of the Speaker of the House of Commons +2021-2022 + +Page 4 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-13_4.txt b/task6_model_deployment/assets/C-13_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..689efe5d9e4bc99587b07211ee1109fc0cca3d77 --- /dev/null +++ b/task6_model_deployment/assets/C-13_4.txt @@ -0,0 +1,4071 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 15 +An Act to amend the Official Languages Act, +to enact the Use of French in Federally +Regulated Private Businesses Act and to +make related amendments to other Acts +ASSENTED TO +JUNE 20, 2023 +BILL C-13 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Official Languages Act, +to enact the Use of French in Federally Regulated Private Busi- +nesses Act and to make related amendments to other Acts”. +SUMMARY +Part 1 amends the Official Languages Act to, among other +things, +(a) specify that all legal obligations related to the official lan- +guages apply at all times, including during emergencies; +(b) codify certain interpretative principles regarding lan- +guage rights; +(c) provide that section 16 of that Act applies to the Supreme +Court of Canada; +(d) provide that a final decision, order or judgment of a fed- +eral court that has precedential value is to be made available +simultaneously in both official languages; +(e) provide for Government of Canada commitments to +(i) protect and promote French, +(ii) estimate the number of children whose parents are +rights holders under section 23 of the Canadian Charter of +Rights and Freedoms, +(iii) advance formal, non-formal and informal opportuni- +ties for members of English and French linguistic minority +communities to pursue quality learning in their own lan- +guage throughout their lives, including from early child- +hood to post-secondary education, and +(iv) advance the use of English and French in the conduct +of Canada’s external affairs; +(f) clarify the nature of the duty of federal institutions to take +positive measures to implement certain Government of +Canada commitments and the manner in which the duty is to +be carried out; +(g) provide for certain positive measures that federal institu- +tions may take to implement certain Government of Canada +commitments, including measures to +(i) promote and support the learning of English and +French in Canada, and +(ii) support sectors that are essential to enhancing the vi- +tality of English and French linguistic minority communi- +ties and protect and promote the presence of strong insti- +tutions serving those communities; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +(h) provide for certain measures that the Minister of Canadi- +an Heritage may take to advance the equality of status and +use of English and French in Canadian society; +(i) provide that the Minister of Citizenship and Immigration is +required to adopt a policy on francophone immigration and +that the policy is to include, among other things, objectives, +targets and indicators; +(j) provide that the Government of Canada recognizes the im- +portance of cooperating with provincial and territorial gov- +ernments; +(k) provide that the Treasury Board is required to establish +policies to give effect to certain parts of that Act, monitor and +audit federal institutions for their compliance with policies, +directives and regulations relating to the official languages, +evaluate the effectiveness and efficiency of policies and pro- +grams of federal institutions relating to the official languages +and provide certain information to the public and to employ- +ees of federal institutions; +(l) enable the Commissioner of Official Languages to enter +into compliance agreements and, in certain cases, to make +orders; and +(m) enable the Commissioner of Official Languages to im- +pose administrative monetary penalties on certain entities for +non-compliance with certain provisions of Part IV of that Act. +It also makes a related amendment to the Department of Canadi- +an Heritage Act. +Part 2 enacts the Use of French in Federally Regulated Private +Businesses Act, which, among other things, provides for rights +and duties respecting the use of French as a language of service +and a language of work in relation to federally regulated private +businesses in Quebec and then, at a later date, in regions with a +strong francophone presence. That Act also allows employees of +federally regulated private businesses to make a complaint to +the Commissioner of Official Languages with respect to rights +and duties in relation to language of work and allows the Com- +missioner to refer the complaint to the Canada Industrial Rela- +tions Board in certain circumstances. It also provides that the +Minister of Canadian Heritage is responsible for promoting those +rights. Finally, Part 2 makes related amendments to the Canada +Labour Code. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act to amend the Official Languages Act, to enact +the Use of French in Federally Regulated Private +Businesses Act and to make related amendments to +other Acts +Short Title +An Act for the Substantive Equality of Canada’s Official +Languages +1 +PART 1 +Official Languages Act +Amendments to the Act +2 +Related Amendment to the Department of Canadian Her- +itage Act +52 +Regulations +53 +PART 2 +Use of French in Federally Regulated +Private Businesses Act +Enactment of Act +54 +An Act respecting the use of French +in federally regulated private +businesses in Quebec and in regions +with a strong francophone presence +Short Title +Use of French in Federally Regulated Private Businesses +Act +1 +Interpretation +Definitions +2 +Language rights +3 +Purpose +Purpose +4 +Non-application +Broadcasting +5 +Charter of the French language +6 +2021-2022-2023 + +Page 6 +Rights and Duties +Communications with and Services to +Consumers +Communications and services in French +7 +Scope of duty +8 +Language of Work +Language rights at work +9 +Duty — arbitral awards +9.1 +Rights of trade unions +9.2 +Fostering use of French +10 +Adverse treatment +11 +Minister’s Role +Role +12 +Promotion of rights +13 +Commissioner’s Duty +Duty +14 +Remedies — Communications with +and Services to Consumers +Complaint to Commissioner +15 +Part IX of Official Languages Act +16 +Part X of Official Languages Act +17 +Remedies — Language of Work +Complaint to Commissioner +18 +Part IX of Official Languages Act +19 +Part X of Official Languages Act +20 +Referral to Board +21 +Board’s decision +22 +Dealing with complaint +23 +Powers of Board +24 +Consultation +25 +Regulations of Board +26 +Rejection of complaint +27 +Board orders +28 +Copy of decision +29 +Enforcement of orders +30 +No civil remedy affected +31 +Regulations +32 +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +TABLE OF PROVISIONS + +Page 7 +General +Regulations +33 +Consultations +34 +Tabling of draft of proposed regulation +35 +Publication of proposed regulation +36 +Permanent review by parliamentary committee +37 +Section 126 of Criminal Code +38 +Parliamentary and judicial powers, privileges and immu- +nities +39 +Rights relating to other languages +40 +Compliance agreements — Quebec (communications +and services) +41 +Review +42 +Amendments to the Act +55 +Related Amendments to the Canada Labour Code +64 +Transitional Provision +68 +PART 3 +Coordinating Amendments and +Coming into Force +Coordinating Amendments +This Act +69 +Coming into Force +First anniversary +71 +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +TABLE OF PROVISIONS + +Page 8 + +Page 9 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 15 +An Act to amend the Official Languages Act, to enact +the Use of French in Federally Regulated Private +Businesses Act and to make related amendments to +other Acts +[Assented to 20th June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as An Act for the Substantive +Equality of Canada’s Official Languages. +PART 1 +R.S., c. 31 (4th Supp.) +Official Languages Act +Amendments to the Act +2 (1) The fourth paragraph of the preamble to +the Official Languages Act is replaced by the fol- +lowing: +AND WHEREAS employees of institutions of the Parlia- +ment or government of Canada should have equal oppor- +tunities to use the official language of their choice while +working together in pursuing the goals of those institu- +tions; +(2) The seventh and eighth paragraphs of the +preamble to the Act are replaced by the follow- +ing: +AND WHEREAS the Government of Canada is commit- +ted to enhancing the vitality and supporting the develop- +ment of English and French linguistic minority commu- +nities — taking into account their uniqueness, diversity +and historical and cultural contributions to Canadian +2021-2022-2023 + +Page 10 +society — as an integral part of the two official language +communities of Canada, and to fostering full recognition +and use of English and French in Canadian society; +AND WHEREAS the Government of Canada is commit- +ted to protecting and promoting the French language, +recognizing that French is in a minority situation in +Canada and North America due to the predominant use +of English; +AND WHEREAS the Government of Canada is commit- +ted to cooperating with provincial and territorial govern- +ments and their institutions to support the development +of English and French linguistic minority communities, +to provide services in both English and French, to respect +the constitutional guarantees of minority language edu- +cational rights and to enhance opportunities for all to +learn both English and French; +(3) The 10th paragraph of the preamble to the Act +is replaced by the following: +AND WHEREAS the Government of Canada recognizes +the importance of providing opportunities for everyone +in Canada to learn a second official language and the +contribution of everyone in Canada who speaks both offi- +cial languages to a mutual appreciation between the two +official language communities of Canada; +AND WHEREAS the Government of Canada recognizes +the importance of supporting sectors that are essential to +enhancing the vitality of English and French linguistic +minority communities and protecting and promoting the +presence of strong institutions serving those communi- +ties; +AND WHEREAS the Government of Canada recognizes +that the Canadian Broadcasting Corporation contributes +through its activities to enhancing the vitality of the En- +glish and French linguistic minority communities and to +the protection and promotion of both official languages; +AND WHEREAS the Government of Canada recognizes +the importance of remedying the decline in the demo- +graphic weight of French linguistic minority communi- +ties, including by restoring and increasing their demo- +graphic weight; +AND WHEREAS the Government of Canada recognizes +the importance of francophone immigration in enhanc- +ing the vitality of French linguistic minority communi- +ties, including by restoring and increasing their demo- +graphic weight; +AND WHEREAS the Government of Canada recognizes +the importance of the French language to trade and eco- +nomic activity and the contribution of francophone im- +migration to the economy; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +2 + +Page 11 +AND WHEREAS the Government of Canada recognizes +the importance of including a francophone perspective in +funding programs; +AND WHEREAS the Government of Canada recognizes +the presence of English or French linguistic minority +communities in each province and territory; +AND WHEREAS the Government of Canada recognizes +the diversity of the provincial and territorial language +regimes that contribute to the advancement of the equali- +ty of status and use of English and French in Canadian +society, including that +the Constitution of Canada provides every person with +the right to use English or French in the debates of the +Houses of the Legislature of Quebec and those of the +Legislature of Manitoba and the right to use English or +French in any pleading or process in or from the +courts of those provinces, +Quebec’s Charter of the French language provides +that French is the official language of Quebec, +the Constitution of Canada provides that English and +French are the official languages of New Brunswick +and have equality of status and equal rights and privi- +leges as to their use in all institutions of the legislature +and government of New Brunswick, and +the Constitution of Canada provides that the English +linguistic community and the French linguistic com- +munity in New Brunswick have equality of status and +equal rights and privileges; +AND WHEREAS the Government of Canada recognizes +that each province and territory has adopted laws, poli- +cies or programs guaranteeing service in French or rec- +ognizing the contribution of the English or French lin- +guistic minority community to Canadian society; +AND WHEREAS the Government of Canada recognizes +the importance of maintaining and enhancing the use of +languages other than English and French and reclaiming, +revitalizing and strengthening Indigenous languages +while strengthening the status and use of the official lan- +guages; +AND WHEREAS all legal obligations related to the offi- +cial languages apply at all times, including during emer- +gencies; +3 Paragraph 2(b) of the Act is replaced by the fol- +lowing: +(b) support the development of English and French +linguistic minority communities in order to protect +them while taking into account the fact that they have +different needs; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 2-3 + +Page 12 +(b.1) advance the equality of status and use of the En- +glish and French languages within Canadian society, +taking into account the fact that French is in a minori- +ty situation in Canada and North America due to the +predominant use of English and that there is a diversi- +ty of provincial and territorial language regimes that +contribute to the advancement, including Quebec’s +Charter of the French language, which provides that +French is the official language of Quebec; +(b.2) advance the existence of a majority-French soci- +ety in a Quebec where the future of French is assured; +and +4 The Act is amended by adding the following af- +ter section 2: +Government-wide Coordination +President of the Treasury Board +2.1 (1) The President of the Treasury Board is responsi- +ble for exercising leadership within the Government of +Canada in relation to the implementation of this Act. +Coordination +(2) The President of the Treasury Board shall, in consul- +tation with the other ministers of the Crown, coordinate +the implementation of this Act, including the implemen- +tation of the commitments set out in subsections 41(1) to +(3), and ensure good governance of this Act. +Government-wide strategy on official languages +2.2 (1) The Minister of Canadian Heritage shall, in con- +sultation with the President of the Treasury Board, devel- +op and maintain a government-wide strategy that sets +out the overall official languages priorities. +Cooperation +(1.1) For greater certainty, the Minister of Canadian +Heritage shall perform the duty under subsection (1) in +cooperation with the other ministers of the Crown. +Tabling in Parliament +(2) That Minister shall cause the strategy to be tabled in +each House of Parliament within the first 15 days on +which that House is sitting after the strategy has been de- +veloped, and periodically after that. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 3-4 + +Page 13 +Accessible to public +(3) That Minister shall make the strategy accessible to +the public through the Internet or by any other means +that that Minister considers appropriate. +Process — implementation of commitment under +subsection 41(4) +2.3 The Minister of Canadian Heritage shall establish a +process for the Government of Canada to implement its +commitment under subsection 41(4). +5 The heading before section 3 of the French ver- +sion of the Act is replaced by the following: +Définitions et interprétation +6 (1) The definition commissaire in subsection +3(1) of the French version of the Act is replaced +by the following: +commissaire Le commissaire aux langues officielles du +Canada nommé au titre de l’article 49. (Commissioner) +(2) Subsection 3(1) of the Act is amended by +adding the following in alphabetical order: +business day means a day other than +(a) a Saturday; +(b) a Sunday or other holiday; and +(c) a day that falls during the seasonal recess, as de- +fined in section 2 of the Federal Courts Rules; (jour +ouvrable) +communication means any form of communication, in- +cluding oral, written, electronic, virtual or other commu- +nications; (communication) +publication means any form of publication, regardless +of the medium, including printed, electronic, virtual or +other publications; (publication) +restoration means, in relation to the demographic +weight of French linguistic minority communities, a re- +turn of the demographic weight of all members of those +communities whose first official language spoken is +French to the level it had at the time of the census of pop- +ulation of Canada taken by Statistics Canada in 1971, +namely, 6.1% of the population outside Quebec; (réta- +blissement) +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 4-6 + +Page 14 +service means any form of service provided or made +available, including oral, written, electronic, virtual or +other services. (service) +7 The Act is amended by adding the following af- +ter section 3: +Language rights +3.1 For the purposes of this Act, +(a) language rights are to be given a large, liberal and +purposive interpretation; +(b) language rights are to be interpreted in light of +their remedial character; +(c) the norm for the interpretation of language rights +is substantive equality; and +(d) language rights are to be interpreted by taking into +account that French is in a minority situation in +Canada and North America due to the predominant +use of English and that the English linguistic minority +community in Quebec and the French linguistic mi- +nority communities in the other provinces and territo- +ries have different needs. +8 (1) Subsection 7(1) of the Act is replaced by the +following: +Legislative instruments +7 (1) An instrument shall be made in both official lan- +guages and, if printed and published, shall be printed +and published in both official languages, if it is made in +the execution of a legislative power conferred by or under +an Act of Parliament and +(a) is made by, or with the approval of, the Governor +in Council or one or more ministers of the Crown; +(b) is required by or under an Act of Parliament to be +published in the Canada Gazette; or +(c) is of a public and general nature. +(2) The portion of subsection 7(3) of the Act be- +fore paragraph (a) is replaced by the following: +Exceptions +(3) Subsection (1) does not, by reason only that the ordi- +nance, by-law, law or other instrument is of a public and +general nature, apply to +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 6-8 + +Page 15 +(3) The portion of subsection 7(3) of the English +version of the Act after paragraph (b) is repealed. +9 (1) Subsection 10(1) of the French version of +the Act is replaced by the following: +Traités +10 (1) Le gouvernement fédéral prend toutes les me- +sures possibles pour veiller à ce que les traités et conven- +tions intervenus entre le Canada et tout autre État soient +authentifiés dans les deux langues officielles. +(2) The portion of subsection 10(2) of the Act be- +fore paragraph (a) is replaced by the following: +Federal-provincial-territorial agreements +(2) The Government of Canada has the duty to ensure +that the following classes of agreements between Canada +and one or more provinces or territories are made in +both official languages and that both versions are equally +authoritative: +(3) Paragraphs 10(2)(b) and (c) of the Act are re- +placed by the following: +(b) agreements entered into with one or more +provinces or territories if English and French are de- +clared to be the official languages of any of those +provinces or territories or if any of them requests that +the agreement be made in English and French; and +(c) agreements entered into with two or more +provinces or territories if their governments do not +use the same official language. +(4) The portion of subsection 10(3) of the Act be- +fore paragraph (a) is replaced by the following: +Regulations +(3) The Governor in Council may make regulations pre- +scribing the circumstances in which any class, specified +in the regulations, of agreements that are made between +Canada and one or more other states or between Canada +and one or more provinces or territories +10 Subsection 11(1) of the Act is replaced by the +following: +Notices, advertisements and other published matters +11 (1) A notice, advertisement or other matter that is re- +quired or authorized by or under an Act of Parliament to +be published by or under the authority of a federal +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 8-10 + +Page 16 +institution primarily for the information of members of +the public shall, +(a) wherever possible, appear in publications in gen- +eral circulation within each region where the matter +applies, with the English version appearing in at least +one publication that is mainly in English and the +French version appearing in at least one publication +that is mainly in French or those two versions appear- +ing in at least one publication that appears equally in +English and French; and +(b) if there is no publication in general circulation +within a region where the matter applies that is mainly +in English or mainly in French and no publication in +general circulation within that region that appears +equally in English and French, appear in both official +languages in at least one publication in general circu- +lation within that region. +Publications in electronic form +(1.1) For greater certainty, a publication referred to in +subsection (1) includes a publication in an electronic +form. +10.1 Section 14 of the Act becomes subsection +14(1) and is amended by adding the following af- +ter that subsection: +Appearing in official language of choice +(2) The choice of either official language by a person ap- +pearing before a federal court shall not be prejudicial to +that person. +11 (1) The portion of subsection 16(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Duty to ensure understanding without interpreter +16 (1) Every federal court has the duty to ensure that +(2) Subsection 16(3) of the Act is replaced by the +following: +Appointments +(3) The Government of Canada must, when making ap- +pointments to the federal courts, ensure that federal +courts are able to meet their duty under subsection (1). +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 10-11 + +Page 17 +Equal access to justice in both official languages +16.1 The Government of Canada must take into account +the importance of equal access to justice in both official +languages when appointing judges to superior courts. +Application for appointment +16.2 (1) A person who submits an application for ap- +pointment as a judge of a superior court shall indicate +their skill level in both official languages. +Evaluation +(2) The Office of the Commissioner for Federal Judicial +Affairs shall evaluate, in respect of every candidate who +indicated that they have skills in both official languages, +the candidate’s ability to speak and understand clearly +both official languages. +Language training +16.3 The Office of the Commissioner for Federal Judi- +cial Affairs shall provide the necessary language training +to the judges of the superior courts. +12 (1) Subsection 20(1) of the Act is amended by +striking out “or” at the end of paragraph (a) and +by adding the following after that paragraph: +(a.1) the decision, order or judgment has precedential +value; or +(2) Subsection 20(2) of the Act is replaced by the +following: +Decisions, orders and judgments available in both +official languages at different times +(2) A decision, order or judgment issued by a federal +court, including any reasons given for it, shall be issued +first in one of the official languages and then, at the earli- +est possible time, in the other official language, with each +version to be effective from the time the first version is +effective, if +(a) it is a final decision, order or judgment that is not +required under subsection (1) to be made available si- +multaneously in both official languages; or +(b) the decision, order or judgment is required to be +made available simultaneously in both official lan- +guages under paragraph (1)(a) or (a.1) but the court is +of the opinion that to make the decision, order or +judgment, including any reasons given for it, available +simultaneously in both official languages would occa- +sion a delay prejudicial to the public interest or +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 11-12 + +Page 18 +resulting in injustice or hardship to any party to the +proceedings leading to its issuance. +12.1 Subsection 23(1) of the Act is replaced by the +following: +Travelling public +23 (1) For greater certainty, in addition to the duty set +out in section 22, every federal institution that provides +services or makes them available to the travelling public +has the duty to ensure that any member of the travelling +public can communicate with and obtain those services +in either official language from any office or facility of the +institution in Canada or elsewhere where there is signifi- +cant demand for those services in that language. +12.2 Section 25 of the Act is renumbered as sub- +section 25(1) and is amended by adding the fol- +lowing: +Presumption +(2) For the purpose of subsection (1), the other person or +organization is presumed to provide or make available +services on behalf of the federal institution if +(a) the federal institution exercises sufficient control +over the other person or organization; or +(b) the other person or organization implements a +program or legislative regime for which the federal in- +stitution is responsible. +For greater certainty +(3) For greater certainty, a mere financial contribution +by the Government of Canada to another person or orga- +nization is not sufficient to trigger the application of sub- +section (1). +13 Section 33 of the French version of the Act is +replaced by the following: +Règlements +33 Le gouverneur en conseil peut, par règlement, +prendre les mesures d’incitation qu’il estime nécessaires +pour favoriser activement les communications avec les +institutions fédérales — autres que le Sénat, la Chambre +des communes, la bibliothèque du Parlement, le bureau +du conseiller sénatorial en éthique, le bureau du commis- +saire aux conflits d’intérêts et à l’éthique, le Service de +protection parlementaire ou le bureau du directeur parle- +mentaire du budget — et la prestation par elles de ser- +vices dans les deux langues officielles, si elles sont tenues +de pourvoir ces communications et services dans ces +deux langues au titre de la présente partie. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 12-13 + +Page 19 +14 Section 34 of the Act is replaced by the follow- +ing: +Definition of employee +33.1 In this Part, employee includes an employee who +represents the employer, a person who performs for an +employer activities whose primary purpose is to enable +the person to acquire knowledge or experience and a per- +son who has been placed by a temporary help agency. +Rights relating to language of work +34 (1) English and French are the languages of work in +all federal institutions, and employees of all federal insti- +tutions have the right to use either official language in ac- +cordance with this Part. +Deputy ministers and associate deputy ministers +(2) A person appointed by the Governor in Council to the +position of deputy minister or associate deputy minister +or a position of an equivalent rank in a department +named in Schedule I to the Financial Administration Act +shall, on their appointment, take the language training +that is necessary to be able to speak and understand +clearly both official languages. +15 Paragraph 35(1)(a) of the Act is replaced by +the following: +(a) within the National Capital Region and in any part +or region of Canada, or in any place outside Canada, +that is prescribed, work environments of the institu- +tion are conducive to the effective use of both official +languages and accommodate the use of either official +language by its employees; and +16 (1) Paragraph 36(1)(a) of the Act is replaced +by the following: +(a) make available in both official languages to em- +ployees of the institution +(i) services that are provided to employees, includ- +ing services that are provided to them as individu- +als and services that are centrally provided by the +institution to support them in the performance of +their duties, and +(ii) regularly and widely used documentation or +other work instruments produced by or on behalf of +that or any other federal institution; +(2) Paragraph 36(1)(b) of the English version of +the Act is replaced by the following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 14-16 + +Page 20 +(b) ensure that regularly and widely used computer +systems acquired or produced by the institution on or +after January 1, 1991 can be used in either official lan- +guage; and +(3) Paragraph 36(1)(c) of the Act is replaced by +the following: +(c) ensure that, if it is appropriate in order to create a +work environment that is conducive to the effective +use of both official languages, managers and supervi- +sors are able to communicate in both official lan- +guages with employees of the institution in carrying +out their managerial or supervisory responsibilities; +and +(d) ensure that any management group that is respon- +sible for the general direction of the institution as a +whole has the capacity to function in both official lan- +guages. +(3.1) Paragraph 36(1)(c) of the Act is replaced by +the following: +(c) ensure that, if it is appropriate in order to create a +work environment that is conducive to the effective +use of both official languages, +(i) managers and supervisors are able to communi- +cate in both official languages with employees of +the institution in carrying out their managerial or +supervisory responsibilities, and +(ii) employees are supervised by their managers +and supervisors in the official language of their +choice, regardless of the linguistic identification of +their position; and +(4) Subsection 36(2) of the Act is replaced by the +following: +Additional duties +(2) Every federal institution has the duty to ensure that, +within the National Capital Region and in any part or re- +gion of Canada, or in any place outside Canada, that is +prescribed for the purpose of paragraph 35(1)(a), the +measures that can reasonably be taken are taken in addi- +tion to those required under subsection (1) to establish +and maintain work environments of the institution that +are conducive to the effective use of both official lan- +guages and accommodate the use of either official lan- +guage by its employees. +(5) Section 36 of the Act is amended by adding the +following after subsection (2): +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +16 + +Page 21 +Acquired rights +(3) Nothing in subparagraph (1)(c)(ii) abrogates or dero- +gates from the right of a person to hold a position or car- +ry out managerial or supervisory responsibilities in a fed- +eral institution if they held that position or carried out +those responsibilities in the institution immediately be- +fore the coming into force of that subparagraph. +17 Section 37 of the Act is replaced by the follow- +ing: +Special duties +37 Every federal institution that has authority to direct, +or provides services to, other federal institutions has the +duty to ensure that it exercises its powers and carries out +its duties in relation to those other institutions in a man- +ner that accommodates the use of either official language +by employees of those institutions. +18 (1) Paragraphs 38(1)(a) and (b) of the Act are +replaced by the following: +(a) prescribing, in respect of any part or region of +Canada or any place outside Canada, +(i) any services, documentation or other work in- +struments that those institutions are to make avail- +able to their employees in both official languages, +(ii) any computer systems that must be available +for use in both official languages, and +(iii) any supervisory or managerial responsibilities +that are to be carried out by those institutions in +both official languages; +(b) prescribing any other measures that are to be tak- +en, within the National Capital Region and in any part +or region of Canada, or in any place outside Canada, +that is prescribed for the purpose of paragraph +35(1)(a), to establish and maintain work environments +of those institutions that are conducive to the effective +use of both official languages and accommodate the +use of either official language by their employees; +(2) Subparagraph 38(2)(a)(i) of the Act is re- +placed by the following: +(i) the number and proportion of English-speaking +and French-speaking employees who constitute the +work force of federal institutions based in the parts, +regions or places prescribed, +19 Subsection 39(2) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 16-19 + +Page 22 +Employment opportunities +(2) In carrying out the commitment of the Government +of Canada under subsection (1), federal institutions shall +ensure that employment opportunities are open to both +English-speaking Canadians and French-speaking Cana- +dians, taking into account the purposes and provisions of +this Act. +20 Section 40 of the Act is replaced by the follow- +ing: +Regulations +40 The Governor in Council may make regulations for +the purposes of this Part. +21 The heading of Part VII and sections 41 and 42 +of the Act are replaced by the following: +Advancement of Equality of +Status and Use of English and +French +Commitment — enhancing vitality of communities +and fostering English and French +41 (1) The Government of Canada is committed to +(a) enhancing the vitality of the English and French +linguistic minority communities in Canada and sup- +porting and assisting their development, taking into +account their uniqueness, diversity and historical and +cultural contributions to Canadian society; and +(b) fostering the full recognition and use of both En- +glish and French in Canadian society. +Commitment — protection and promotion of French +(2) The Government of Canada, recognizing and taking +into account that French is in a minority situation in +Canada and North America due to the predominant use +of English, is committed to protecting and promoting the +French language. +Commitment — learning in minority language +(3) The Government of Canada is committed to advanc- +ing formal, non-formal and informal opportunities for +members of English and French linguistic minority com- +munities to pursue quality learning in their own language +throughout their lives, including from early childhood to +post-secondary education. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 19-21 + +Page 23 +Commitment — section 23 of the Canadian Charter of +Rights and Freedoms +(4) The Government of Canada shall estimate periodical- +ly, using the necessary tools, the number of children +whose parents have, under section 23 of the Canadian +Charter of Rights and Freedoms, the right to have their +children receive their instruction in the language of the +English or French linguistic minority population of a +province or territory, including the right to have them re- +ceive that instruction in minority language educational +facilities. +Duty of federal institutions — positive measures +(5) Every federal institution has the duty to ensure that +the commitments under subsections (1) to (3) are imple- +mented by the taking of positive measures. +Positive measures +(6) Positive measures taken under subsection (5) +(a) shall be concrete and taken with the intention of +having a beneficial effect on the implementation of the +commitments under subsections (1) to (3); +(b) shall respect +(i) the necessity of protecting and promoting the +French language in each province and territory, +taking into account that French is in a minority sit- +uation in Canada and North America due to the +predominant use of English, and +(ii) the necessity of considering the specific needs +of each of the two official language communities of +Canada, taking into account the equal importance +of the two communities; and +(c) may include measures, among others, to +(i) promote and support the learning of English +and French in Canada, +(ii) foster an acceptance and appreciation of both +English and French by members of the public, +(iii) induce and assist organizations and institu- +tions to project and promote the bilingual character +of Canada in their activities in Canada or elsewhere, +(iii.1) restore and increase the demographic weight +of French linguistic minority communities, +(iv) support the creation and dissemination of in- +formation in French that contributes to the +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +21 + +Page 24 +advancement of scientific knowledge in any disci- +pline, and +(v) support sectors that are essential to enhancing +the vitality of English and French linguistic minori- +ty communities, including the culture, education — +from early childhood to post-secondary education +— health, justice, employment and immigration +sectors, and protect and promote the presence of +strong institutions serving those communities. +Potential to take positive measures and negative +impacts +(7) In carrying out its mandate, every federal institution +shall, on the basis of analyses, +(a) consider whether positive measures could poten- +tially be taken under subsection (5); +(a.1) subject to the regulations, take the necessary +measures to promote, when negotiating agreements +with the provincial and territorial governments, in- +cluding funding agreements, that may contribute to +the implementation of the commitments under sub- +sections (1) to (3), the inclusion in those agreements of +provisions establishing the parties’ duties under the +agreements respecting official languages; and +(b) consider the possibilities for avoiding, or at least +mitigating, the direct negative impacts that its struc- +turing decisions may have on the commitments under +subsections (1) to (3). +Dialogue and consultation activities, research and +evidence-based findings +(8) The analyses referred to in subsection (7) shall be +founded, to the extent possible, on the results of dialogue +and consultation activities, on research and on evidence- +based findings. +Objective of dialogue and consultation activities +(9) The objective of the dialogue and consultation activi- +ties carried out for the purposes of subsection (8) is to +permit the priorities of the English and French linguistic +minority communities and other stakeholders to be taken +into account, including in relation to the duty under +paragraph (7)(a.1). +Dialogue and consultation activities +(9.1) In carrying out this objective, every federal institu- +tion shall +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +21 + +Page 25 +(a) gather relevant information; +(b) seek the opinions of English and French linguistic +minority communities and other stakeholders about +the positive measures that are the subject of the con- +sultations; +(c) provide the participants with relevant information +on which those positive measures are based; +(d) openly and meaningfully consider their opinions; +and +(e) be prepared to alter those positive measures. +Evaluation and monitoring mechanisms +(10) Every federal institution shall establish evaluation +and monitoring mechanisms in relation to the positive +measures taken under subsection (5) and in relation to +the duty under paragraph (7)(a.1). For greater certainty, +these mechanisms shall take into account the obligations +set out in subsections 41(7) to (9) and the provisions with +respect to dialogue and consultation activities. +Publication +(10.1) Subject to subsections (10.2) and (10.3) and the +regulations, every federal institution that is a party to an +agreement referred to in paragraph (7)(a.1) that includes +provisions referred to in that paragraph shall cause the +agreement to be published on the Internet or by any oth- +er means the institution considers appropriate. +Publication not required +(10.2) The federal institution is not required to cause the +agreement to be published, in whole or in part, in the +case where, if Part 1 of the Access to Information Act ap- +plied to the institution and in dealing with a request for +access to the agreement, the institution could under that +Part refuse to disclose the agreement, in whole or in part, +for a reason that is set out in that Part. +Publication not permitted +(10.3) The federal institution shall not cause the agree- +ment to be published, in whole or in part, in the case +where, if Part 1 of the Access to Information Act applied +to the institution and in dealing with a request for access +to the agreement, the institution would be required un- +der that Part to refuse to disclose the agreement, in +whole or in part, for a reason that is set out in that Part +or because that Part does not apply to the agreement. +Regulations +(10.4) The Governor in Council may, on the recommen- +dation of the Treasury Board made after consultation +with +the +Minister +of +Canadian +Heritage, +make +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +21 + +Page 26 +regulations in respect of the duties of federal institutions +— other than the Senate, House of Commons, Library of +Parliament, office of the Senate Ethics Officer, office of +the Conflict of Interest and Ethics Commissioner, Parlia- +mentary Protective Service or office of the Parliamentary +Budget Officer — under paragraph (7)(a.1) and subsec- +tion (10.1), including regulations +(a) prescribing the manner in which those duties are +to be carried out and reported on; and +(b) respecting the content of the provisions referred to +in paragraph (7)(a.1). +Regulations +(11) The Governor in Council may, on the recommenda- +tion of the Treasury Board made after consultation with +the Minister of Canadian Heritage, make regulations in +respect of federal institutions, other than the Senate, +House of Commons, Library of Parliament, office of the +Senate Ethics Officer, office of the Conflict of Interest +and Ethics Commissioner, Parliamentary Protective Ser- +vice or office of the Parliamentary Budget Officer, pre- +scribing the manner in which any duties of those institu- +tions under this Part are to be carried out. +For greater certainty +(12) For greater certainty, the express powers, duties +and functions of certain ministers of the Crown provided +for in this Part do not limit the duties of federal institu- +tions under this Part. +Disposal strategy — considerations +41.1 (1) In developing a disposal strategy for a surplus +federal real property or a federal immovable, every de- +partment and supporting federal institution shall take in- +to account the needs and priorities of the English or +French linguistic minority communities of the province +or territory where the federal real property or federal im- +movable is located. +Consultations +(2) In taking into account the needs and priorities under +subsection (1), departments shall consult English or +French linguistic minority communities and other stake- +holders, including school boards or commissions. +Commitment — bilingualism and promoting French +abroad +42 (1) The Government of Canada is committed to ad- +vancing the use of English and French in the conduct of +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +21 + +Page 27 +Canada’s external affairs and to promoting French as +part of Canada’s diplomatic relations. +Implementation +(2) The Minister of Foreign Affairs shall implement the +commitment under subsection (1). +Recognition — Canadian Broadcasting Corporation +42.1 The Government of Canada recognizes that the +Canadian Broadcasting Corporation, in carrying out its +purposes under the Broadcasting Act in accordance with +the licences issued to it under that Act by the Canadian +Radio-television and Telecommunications Commission +and subject to any applicable regulations of that Com- +mission, contributes through its activities to enhancing +the vitality of the English and French linguistic minority +communities in Canada and to the protection and pro- +motion of both official languages. This recognition is +made while respecting the freedom of expression and the +journalistic, creative and programming independence en- +joyed by the Canadian Broadcasting Corporation. +22 (1) The portion of subsection 43(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Special mandate of Minister of Canadian Heritage +43 (1) The Minister of Canadian Heritage shall advance +the equality of status and use of English and French in +Canadian society, and to that end may take measures to +(1.1) Paragraphs 43(1)(b) to (g) of the Act are re- +placed by the following: +(b) support the development and promotion of fran- +cophone culture in Canada, including through the ac- +tivities of entities for which that Minister is responsi- +ble and by ensuring that the Government of Canada’s +cultural policies are consistent with the purpose of this +Act; +(c) provide funding to an organization, independent +of the Government of Canada, responsible for admin- +istering a program whose purpose is to provide fund- +ing for test cases of national significance to be brought +before the courts to clarify and assert constitutional +and quasi-constitutional official language rights; +(d) encourage and assist provincial and territorial +governments to support the development of English +and French linguistic minority communities generally +and, in particular, to offer provincial, territorial and +municipal services in both English and French and to +provide opportunities for members of English or +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 21-22 + +Page 28 +French linguistic minority communities to be educat- +ed in their own language; +(e) encourage and assist provincial and territorial gov- +ernments and non-profit organizations to provide op- +portunities for everyone in Canada to learn both En- +glish and French and to foster an acceptance and ap- +preciation of both English and French by members of +the public; +(f) induce the business community, labour organiza- +tions, non-profit organizations and other organiza- +tions or institutions to provide services in both En- +glish and French and to foster the recognition and use +of those languages; +(g) implement programs in support of official lan- +guages; and +(2) Subsection 43(2) of the Act is replaced by the +following: +Consultation and information to public +(2) The Minister of Canadian Heritage shall take such +measures as that Minister considers appropriate to en- +sure public consultation in the development of policies +and review of programs relating to the achievement of +the equality of status and use of English and French in +Canadian society and shall provide information to the +public relating to those policies and programs. +23 The Act is amended by adding the following +after section 44: +Policy on francophone immigration +44.1 (1) The Minister of Citizenship and Immigration +shall adopt a policy on francophone immigration to en- +hance the vitality of French linguistic minority communi- +ties in Canada, including by restoring and increasing +their demographic weight. +Contents +(2) The policy shall include, among other things, +(a) objectives, targets and indicators; +(a.1) mechanisms for information sharing and for re- +porting; +(b) a statement that the Government of Canada recog- +nizes that immigration is one of the factors that con- +tributes to maintaining or increasing the demographic +weight of French linguistic minority communities in +Canada; and +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 22-23 + +Page 29 +(c) a statement that the Government of Canada recog- +nizes the importance of francophone immigration to +economic development. +24 Section 45 of the Act is replaced by the follow- +ing: +Consultation and negotiation — provinces and +territories +45 Any minister of the Crown designated by the Gover- +nor in Council may consult and may negotiate agree- +ments with the provincial and territorial governments to +ensure, to the greatest practical extent but subject to Part +IV, that the provision of federal, provincial, territorial, +municipal and education services in both official lan- +guages is coordinated and that regard is had to the needs +of the recipients of those services. +Cooperation — provinces and territories +45.1 (1) The Government of Canada recognizes the im- +portance of cooperating with provincial and territorial +governments in the implementation of this Part, taking +into account the diversity of the provincial and territorial +language regimes that contribute to the advancement of +the equality of status and use of English and French in +Canadian society, including that +(a) the Constitution of Canada provides every person +with the right to use English or French in the debates +of the Houses of the Legislature of Quebec and those +of the Legislature of Manitoba and the right to use En- +glish or French in any pleading or process in or from +the courts of those provinces; +(b) Quebec’s Charter of the French language provides +that French is the official language of Quebec; +(c) the Constitution of Canada provides that English +and French are the official languages of New +Brunswick and have equality of status and equal rights +and privileges as to their use in all institutions of the +legislature and government of New Brunswick; and +(d) the Constitution of Canada provides that the En- +glish linguistic community and the French linguistic +community in New Brunswick have equality of status +and equal rights and privileges. +For greater certainty +(2) For greater certainty, the implementation of this Part +shall be carried out while respecting the jurisdiction and +powers of the provinces and territories. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 23-24 + +Page 30 +25 (1) Subsection 46(1) of the Act is replaced by +the following: +Responsibilities of Treasury Board +46 (1) The Treasury Board has responsibility for the +general direction and coordination of the policies and +programs of the Government of Canada relating to the +implementation of Parts IV, V and VI, subsection 41(5) +and paragraph 41(7)(a.1) in all federal institutions other +than the Senate, House of Commons, Library of Parlia- +ment, office of the Senate Ethics Officer, office of the +Conflict of Interest and Ethics Commissioner, Parliamen- +tary Protective Service and office of the Parliamentary +Budget Officer. +(2) Paragraph 46(2)(a) of the Act is repealed. +(3) Paragraphs 46(2)(c) to (g) of the Act are re- +pealed. +(4) Section 46 of the Act is amended by adding the +following after subsection (2): +Duties of Treasury Board +(3) In carrying out its responsibilities under subsection +(1), the Treasury Board shall +(a) establish policies, recommend policies to the Gov- +ernor in Council or issue directives to give effect to +Parts IV, V and VI; +(b) in consultation with the Minister of Canadian Her- +itage, establish policies, recommend policies to the +Governor in Council or issue directives to give effect to +subsection 41(5) and paragraph 41(7)(a.1); +(c) monitor and audit federal institutions in respect of +which it has responsibility for their compliance with +policies, directives and regulations of the Treasury +Board or the Governor in Council relating to the offi- +cial languages of Canada; +(d) evaluate the effectiveness and efficiency of policies +and programs of federal institutions relating to the of- +ficial languages of Canada; +(e) provide information to the public and to employ- +ees of federal institutions relating to the policies, di- +rectives and programs that give effect to Parts IV, V +and VI; and +(f) provide information to employees of federal insti- +tutions relating to the policies, directives and pro- +grams that give effect to subsection 41(5) and para- +graph 41(7)(a.1). +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +25 + +Page 31 +26 Sections 47 and 48 of the Act are replaced by +the following: +Audit reports to Commissioner +47 The Chief Human Resources Officer appointed under +subsection 6(2.1) of the Financial Administration Act +shall provide the Commissioner with any audit reports +that are prepared under paragraph 46(3)(c). +Annual report to Parliament +48 The President of the Treasury Board shall, within +such time as is reasonably practicable after the termina- +tion of each financial year, submit an annual report to +Parliament on the exercise of the Treasury Board’s pow- +ers and the performance of its duties and functions con- +ferred under this Act and the status of programs relating +to the official languages of Canada in the various federal +institutions in respect of which it has responsibility un- +der section 46. +27 Section 51 of the Act is replaced by the follow- +ing: +Staff +51 The employees that are necessary for the proper con- +duct of the work of the office of the Commissioner shall +be appointed in the manner authorized by law. +28 Section 53 of the Act is replaced by the follow- +ing: +Public Service Superannuation Act +53 The Commissioner and the employees of the office of +the Commissioner appointed under section 51 shall be +deemed to be persons employed in the public service for +the purposes of the Public Service Superannuation Act. +29 Section 57 of the Act is replaced by the follow- +ing: +Review of regulations, policies and directives +57 The Commissioner may initiate a review of any regu- +lations, policies or directives made under this Act, and +any other regulations, policies or directives that affect or +may affect the status or use of the official languages, and +may refer to and comment on any findings on the review +in a report made to Parliament under section 66 or 67. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 25-29 + +Page 32 +30 The heading before section 58 of the Act is re- +placed by the following: +Investigations, Compliance +Agreements and Orders +31 (1) Subsection 58(2) of the English version of +the Act is replaced by the following: +Who may make complaint +(2) A complaint may be made to the Commissioner by +any person or group of persons, regardless of the official +language that they speak. +(2) Subsection 58(4) of the Act is amended by +striking out “or” at the end of paragraph (b) and +by adding the following after paragraph (c): +(d) the complaint was not made within a reasonable +time after the subject-matter of the complaint arose; +(e) the subject-matter of the complaint has already +been the subject of a report by the Commissioner un- +der subsection 63(1); +(f) the federal institution concerned has taken correc- +tive measures to resolve the complaint; or +(g) the Commissioner has entered into a compliance +agreement under subsection 64.1(1) in respect of the +subject-matter of the complaint. +32 Subsection 61(2) of the Act is replaced by the +following: +Receiving and obtaining information +(2) The Commissioner may direct that information relat- +ing to any investigation under this Act be received or ob- +tained, in whole or in part, by any employee of the office +of the Commissioner appointed under section 51 and that +employee shall, subject to any restrictions or limitations +that the Commissioner may specify, have all the powers +and duties of the Commissioner under this Act in relation +to the receiving or obtaining of that information. +33 (1) Section 62 of the Act is amended by adding +the following after subsection (1): +Alternative dispute resolution +(1.1) The Commissioner may, at any time in the course +of an investigation, attempt to resolve a complaint by +means of a process of alternative dispute resolution, oth- +er than arbitration. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 30-33 + +Page 33 +(2) The portion of subsection 62(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Report — threats, intimidation, discrimination or +obstruction +(2) The Commissioner may provide a report with reasons +to the President of the Treasury Board and the deputy +head or other administrative head of any federal institu- +tion concerned if the Commissioner believes on reason- +able grounds that +(3) Paragraph 62(2)(b) of the French version of +the Act is replaced by the following: +b) que son action, ou celle d’une personne agissant en +son nom ou sous son autorité dans l’exercice des attri- +butions du commissaire, a été entravée. +(4) The portion of subsection 62(2) of the English +version of the Act after paragraph (b) is repealed. +34 Paragraph 63(1)(b) of the Act is replaced by +the following: +(b) any Act or regulations, or any policy or directive of +the Governor in Council or the Treasury Board, should +be reconsidered or any practice that leads or is likely +to lead to a contravention of this Act should be altered +or discontinued, or +35 The Act is amended by adding the following +after section 63: +Publication +63.1 (1) After carrying out an investigation under this +Act, the Commissioner may make any of the following in- +formation public: +(a) a summary of the investigation; +(b) the findings of the investigation; +(c) any recommendations made by the Commissioner +under subsection 63(3). +Identifying information +(2) The Commissioner shall ensure that the information +made public under subsection (1) is not in a form that +could reasonably be expected to identify the complainant +or any individual. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 33-35 + +Page 34 +Notice +(3) Before making the information public, the Commis- +sioner shall give to the deputy head or other administra- +tive head of any federal institution concerned at least 30 +business days’ notice of the Commissioner’s intention to +make it public. +36 (1) The Act is amended by adding the follow- +ing after section 64: +Compliance agreement +64.1 (1) If, at any time during the course of or after car- +rying out an investigation, the Commissioner has reason- +able grounds to believe that a federal institution has con- +travened this Act, the Commissioner may enter into a +compliance agreement with that federal institution +aimed at ensuring compliance with this Act. +Other party +(2) The complainant may, at the invitation of the Com- +missioner, be made a party to the compliance agreement. +Terms +(3) A compliance agreement may contain any terms that +the Commissioner considers necessary to ensure compli- +ance with this Act. +Effect of compliance agreement — Commissioner +64.2 (1) Once a compliance agreement is entered into, +the Commissioner +(a) is not permitted to make an order under subsec- +tion 64.5(1) in respect of any matter covered under the +agreement; +(b) is not permitted to make an application under +paragraph 78(1)(a) in respect of any matter covered +under the agreement; and +(c) shall apply to the Federal Court for the suspension +of any pending applications that the Commissioner +made under paragraph 78(1)(a) in respect of any mat- +ter covered under the agreement. +Effect of compliance agreement — complainant +(2) The complainant, if they are a party to the compli- +ance agreement entered into, +(a) is not permitted to make an application under sub- +section 77(1) in respect of any matter covered under +the agreement; and +(b) shall apply to the Federal Court for the suspension +of any pending applications that they made under +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 35-36 + +Page 35 +subsection 77(1) in respect of any matter covered un- +der the agreement. +Compliance agreement complied with +64.3 If the Commissioner is of the opinion that a federal +institution has complied with a compliance agreement, +(a) the Commissioner shall provide written notice to +that effect to the federal institution and, if the com- +plainant is a party to the agreement, to the com- +plainant; +(b) the Commissioner shall withdraw any applications +that the Commissioner made under paragraph +78(1)(a) in respect of any matter covered under the +agreement; and +(c) the complainant, if they are a party to the agree- +ment, shall withdraw any applications that they made +under subsection 77(1) in respect of any matter cov- +ered under the agreement. +Compliance agreement not complied with +64.4 (1) If the Commissioner is of the opinion that a +federal institution has not complied with a compliance +agreement, the Commissioner shall provide written no- +tice to that effect to the deputy head or other administra- +tive head of the federal institution and to the com- +plainant, if they are a party to the agreement, and may +apply to the Federal Court +(a) for an order requiring the federal institution to +comply with the agreement, in addition to any other +remedies that the Federal Court may give; or +(b) for a remedy in accordance with paragraph +78(1)(a) or for the reinstatement of proceedings that +have been suspended as a result of any application +made under paragraph 64.2(1)(c). +Parties to proceedings +(2) A federal institution whose deputy head or other ad- +ministrative head receives a notice under subsection (1), +and a complainant who receives a notice under that sub- +section, have the right to appear as parties to the pro- +ceedings. +Complainant +(3) On receipt of the notice, the complainant may apply +to the Federal Court for a remedy in accordance with +subsection 77(1) or for the reinstatement of proceedings +that have been suspended as a result of an application +made under paragraph 64.2(2)(b). +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +36 + +Page 36 +Time for application +(4) Despite subsection 77(2) and paragraph 78(1)(a) but +subject to subsection 77(3), the application shall be made +within one year after the date of the notice or within any +longer period that the Federal Court may, either before +or after the expiry of that year, allow. +Commissioner’s order +64.5 (1) If, after carrying out an investigation of a com- +plaint, the Commissioner has reasonable grounds to be- +lieve that a federal institution has contravened a duty — +or violated a right — under Part IV or V and has made +recommendations under subsection 63(3) in respect of +that contravention or violation, or in respect of an identi- +cal contravention of that duty or violation of that right by +the institution, the Commissioner may make an order di- +recting that institution to take any action that the Com- +missioner considers appropriate to rectify the contraven- +tion or violation. +Limitation +(2) However, the Commissioner is not permitted to make +an order in respect of the subject-matter of a complaint +unless, before making the order, the Commissioner invit- +ed the federal institution to enter into a compliance +agreement under subsection 64.1(1) in respect of that +subject-matter. +Preconditions to order +(3) Before making an order under subsection (1), the +Commissioner shall provide to the deputy head or other +administrative head of the federal institution concerned a +notice that sets out +(a) the order that the Commissioner intends to make; +and +(b) a statement that within 20 days after the day on +which the deputy head or other administrative head +receives the notice, that deputy head or other adminis- +trative head shall notify the Commissioner +(i) of the action taken or proposed to be taken by +the federal institution to implement the proposed +order or the recommendations made under subsec- +tion 63(3), or the reasons why no such action has +been or is proposed to be taken, or +(ii) whether the federal institution wishes to enter +into a compliance agreement under subsection +64.1(1). +Condition +(4) The order may include any condition that the Com- +missioner considers appropriate. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +36 + +Page 37 +Notice of order +(5) The Commissioner shall provide to the complainant +and to the deputy head or other administrative head of +the federal institution a notice that sets out +(a) any order that the Commissioner makes; +(b) a statement that the complainant and the federal +institution each have the right to apply for a review +under section 78.1, within the period specified for ex- +ercising that right, and that they must comply with +section 78.5 if they exercise that right; and +(c) a statement that if neither the complainant nor the +federal institution applies for a review within the peri- +od specified for doing so, any order set out in the no- +tice takes effect in accordance with subsection (6). +Effect +(6) The order takes effect on the 31st business day after +the day on which the deputy head or other administrative +head of the federal institution receives the notice. +Deemed date of receipt +(7) For the purpose of this section, the deputy head or +other administrative head of the federal institution is +deemed to have received a notice on the fifth business +day after the date of the notice. +Filing of order +64.6 (1) If the Commissioner is of the opinion that a +federal institution has not complied with the terms of an +order made under subsection 64.5(1), the Commissioner +may file in the Federal Court a copy of the order certified +by the Commissioner to be a true copy. +Effect of filing +(2) On the certified copy being filed, the decision be- +comes and may be enforced as an order of the Federal +Court. +(2) Subsection 64.2(1) of the Act is amended by +adding the following after paragraph (a): +(a.1) is not permitted to issue a notice of violation un- +der subsection 65.6(1) in respect of any matter covered +under the agreement; +(3) Subsection 64.5(1) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +36 + +Page 38 +Commissioner’s order +64.5 (1) If, after carrying out an investigation of a com- +plaint, the Commissioner has reasonable grounds to be- +lieve that a federal institution has contravened a duty — +or violated a right — under Part IV or V or subsection +41(7) or (10) and has made recommendations under sub- +section 63(3) in respect of that contravention or violation, +or in respect of an identical contravention of that duty or +violation of that right by the institution, the Commission- +er may make an order directing that institution to take +any action that the Commissioner considers appropriate +to rectify the contravention or violation. +(4) Section 64.5 of the Act is amended by adding +the following after subsection (2): +Limitation +(2.1) Despite subsection (1), the Commissioner is not +permitted to make an order under that subsection in re- +spect of a contravention of a duty under subsection 41(7) +or (10) requiring the federal institution to take a positive +measure under subsection 41(5) or to include in any +agreement referred to in paragraph 41(7)(a.1) provisions +establishing the parties’ duties under the agreement re- +specting the official languages. +37 The Act is amended by adding the following +after section 65: +Administrative Monetary Penalties +Definitions +65.1 The following definitions apply in sections 65.3 to +65.95 and subsection 66(3). +designated body means a corporation referred to in +section 65.2. (organisme désigné) +penalty means an administrative monetary penalty im- +posed for a violation. (sanction) +Application +65.2 Sections 65.3 to 65.95 apply to a Crown corporation +— or corporation that is subject to this Act under another +Act of Parliament — that +(a) is designated by regulation; +(b) has duties under Part IV; +(c) operates in the transportation sector; and +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 36-37 + +Page 39 +(d) engages in communications with and provides or +makes available services to the travelling public. +Purpose of penalty +65.3 The purpose of a penalty is to promote compliance +with Part IV and not to punish. +Regulations +65.4 (1) The Governor in Council may, on the recom- +mendation of the Minister of Canadian Heritage, make +regulations +(a) designating any corporation for the purposes of +section 65.2; +(b) designating, as a violation that may be proceeded +with in accordance with sections 65.3 to 65.95, the con- +travention of any specified provision of Part IV or the +regulations made under that Part in respect of speci- +fied communications and services or specified cate- +gories of communications and services; +(c) fixing a penalty, or a range of penalties, in respect +of each violation; +(d) for the purposes of paragraph (3)(d), establishing +other criteria to be considered in determining the +amount of the penalty if a range of penalties is estab- +lished; +(e) increasing the amount of the maximum penalty set +out in subsection (2); +(f) respecting the service of documents required or +authorized to be served under sections 65.3 to 65.95, +including the manner and proof of service and the cir- +cumstances under which documents are to be consid- +ered to be served; +(g) establishing the form and content of notices of vio- +lation; and +(h) generally, for carrying out the purposes and provi- +sions of sections 65.3 to 65.95. +Maximum penalty +(2) Subject to regulations made under paragraph (1)(e), +the maximum penalty in respect of a violation that may +be fixed under regulations made under paragraph (1)(c) +is $25,000. +Criteria — range of penalties +(3) If a range of penalties is fixed by regulations made +under paragraph (1)(c) in respect of a violation, then the +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +37 + +Page 40 +Commissioner shall take into account the following crite- +ria in determining the amount of the penalty: +(a) the nature and scope of the violation; +(b) the history of compliance, by the designated body +that is believed to have committed the violation, with +the provisions of Part IV and the regulations made un- +der that Part that are designated by regulations made +under paragraph (1)(b); +(c) the designated body’s ability to pay the penalty; +(d) any criteria established by regulation; and +(e) any other relevant criterion. +Violations +65.5 Every designated body that contravenes a provision +designated by regulations made under paragraph +65.4(1)(b) commits a violation and is liable to a penalty of +an amount to be determined in accordance with regula- +tions made under paragraph 65.4(1)(c) and with subsec- +tion 65.4(3). +Notice of violation +65.6 (1) If, after carrying out an investigation of a com- +plaint in respect of a right or duty under a provision des- +ignated by regulations made under paragraph 65.4(1)(b), +the Commissioner has reasonable grounds to believe that +a designated body has committed a violation and has +made a report under subsection 63(1) in respect of that +violation, the Commissioner may issue a notice of viola- +tion and shall cause it to be served — along with the re- +port and any other relevant document — on the body. +Limitation — compliance agreement +(2) However, the Commissioner is not permitted to issue +a notice of violation in respect of the subject-matter of a +complaint unless, before issuing the notice of violation, +the Commissioner invited the designated body to enter +into a compliance agreement under subsection 64.1(1) in +respect of that subject-matter. +Limitation — previous notice of violation +(3) The Commissioner is not permitted to issue a notice +of violation under subsection (1) in respect of the sub- +ject-matter of a complaint if that subject-matter has al- +ready been the subject of a notice of violation. +Contents +(4) The notice of violation shall +(a) set out the name of the designated body that is be- +lieved to have committed the violation; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +37 + +Page 41 +(b) set out the relevant facts of the violation and the +provision at issue; +(c) set out the penalty for the violation; +(d) set out the manner in which the Commissioner +took into account the criteria referred to in subsection +65.4(3) in determining the amount of the penalty, if a +range of penalties is fixed for the violation by regula- +tions made under paragraph 65.4(1)(c); +(e) inform the designated body of its right to contest +the facts of the alleged violation, the penalty or both, +by way of review, and specify the time within which +and the manner in which to do so in accordance with +section 65.9; +(f) inform the designated body that the penalty is to +be paid within 30 business days after the day on which +the notice of violation is served and specify the man- +ner in which to do so; +(g) inform the designated body that, if it does not pay +the penalty or exercise its right referred to in para- +graph (e) within the time and in the manner set out in +the notice, it will be considered to have committed the +violation and that it is liable for the penalty set out in +the notice; and +(h) set out any other information provided by regula- +tion. +Limitation or prescription period +(5) No notice of violation shall be issued in respect of a +violation after the second anniversary of the day on +which the Commissioner was informed of the facts of the +alleged violation or the third anniversary of the day on +which the facts of the alleged violation occurred, +whichever is earlier. +Certification by Commissioner +(6) A document appearing to have been issued by the +Commissioner, certifying the day on which the Commis- +sioner was informed of the facts of the alleged violation, +is admissible in evidence without proof of the signature +or official character of the person appearing to have +signed the document and, in the absence of evidence to +the contrary, is proof that the Commissioner was in- +formed of the facts of the alleged violation on that day. +Payment of penalty +65.7 If a designated body that is served with a notice of +violation pays the penalty set out in the notice, it is +deemed to have committed the violation and the pro- +ceedings in respect of it are ended. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +37 + +Page 42 +Failure to act +65.8 A designated body that neither pays a penalty set +out in a notice of violation nor requests a review within +the specified time is deemed to have committed the viola- +tion and is liable for the penalty. +Review by Federal Court +65.9 (1) Instead of paying the penalty set out in a notice +of violation, the designated body named in the notice +may, within 30 business days after the day on which the +notice is served and in the manner specified in the notice, +apply to the Federal Court for a review of the facts of the +alleged violation or of the amount of the penalty, or both. +De novo review +(2) For greater certainty, an application under subsec- +tion (1) is to be heard and determined as a new proceed- +ing. +Review with respect to facts +65.91 (1) If a designated body applies for a review with +respect to the facts of an alleged violation, then on com- +pletion of the review the Federal Court shall, subject to +subsection (3), +(a) if it determines that the designated body commit- +ted the violation, make an order declaring that the +designated body committed the violation and is liable +for the penalty set out in the notice of violation; or +(b) if it determines that the designated body did not +commit the violation, make an order declaring that the +designated body did not commit the violation and is +not liable for the penalty set out in the notice of viola- +tion. +Review with respect to penalty +(2) If a designated body applies for a review with respect +to the amount of the penalty for a violation, then on com- +pletion of the review the Federal Court shall, subject to +subsection (3), +(a) determine the amount of the penalty in accor- +dance with regulations made under paragraph +65.4(1)(c) and, if those regulations fix a range of penal- +ties in respect of the violation, by taking into account +the criteria referred to in subsection 65.4(3); and +(b) make an order declaring that the designated body +is liable for a penalty of the amount that the Court de- +termines. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +37 + +Page 43 +Review with respect to facts and penalty +(3) If a designated body applies for a review with respect +to both the facts of an alleged violation and the amount +of the penalty for the violation, then on completion of the +review the Federal Court shall, +(a) if it determines that the designated body commit- +ted the violation, +(i) determine the amount of the penalty in accor- +dance with regulations made under paragraph +65.4(1)(c) and, if those regulations fix a range of +penalties in respect of the violation, by taking into +account the criteria referred to in subsection +65.4(3), and +(ii) make an order declaring that the designated +body committed the violation and is liable for a +penalty of the amount that the Court determines; or +(b) if it determines that the designated body did not +commit the violation, make an order declaring that the +designated body did not commit the violation and is +not liable for the penalty set out in the notice of viola- +tion. +Debt to Her Majesty +65.92 (1) The following amounts are debts due to Her +Majesty in right of Canada that may be recovered in the +Federal Court: +(a) the amount of the penalty set out in a notice of vio- +lation, beginning on the day on which it is required to +be paid in accordance with the notice, unless an appli- +cation for review is made under section 65.9; and +(b) if an application for review is made under section +65.9, the amount payable under an order of the Feder- +al Court made under paragraph 65.91(1)(a) or (2)(b) or +subparagraph 65.91(3)(a)(ii), beginning on the date of +the order. +Limitation or prescription period +(2) Proceedings to recover a debt referred to in subsec- +tion (1) may be commenced no later than the fifth an- +niversary of the day on which the debt becomes payable. +Proceeds payable to Receiver General +(3) A debt referred to in subsection (1) that is paid or re- +covered is payable to and shall be remitted to the Receiv- +er General. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +37 + +Page 44 +Certificate of default +65.93 (1) The Commissioner may issue a certificate for +the unpaid amount of any debt referred to in subsection +65.92(1). +Effect of registration +(2) Registration of a certificate in the Federal Court has +the same effect as a judgment of that Court for a debt of +the amount set out in the certificate and all related regis- +tration costs. +Evidence +65.94 In a proceeding in respect of a violation, a notice +purporting to be served under subsection 65.6(1) is ad- +missible in evidence without proof of the signature or of- +ficial character of the person appearing to have signed it. +Certain defences not available +65.95 (1) A designated body named in a notice of viola- +tion does not have a defence by reason that it +(a) exercised due diligence to prevent the violation; or +(b) reasonably and honestly believed in the existence +of facts that, if true, would exonerate it. +Common law principles +(2) Every rule and principle of the common law that ren- +ders any circumstance a justification or excuse in relation +to a charge for an offence applies in respect of a violation +to the extent that it is consistent with this Act. +38 (1) Section 66 of the Act is renumbered as sub- +section 66(1) and is amended by adding the fol- +lowing: +Part of report +(2) The Commissioner shall include, as part of the re- +port, in respect of each federal institution concerned, +(a) the number of times that the Commissioner re- +fused or ceased to investigate a complaint under sub- +section 58(4) and the paragraph of that subsection that +was relied on; +(b) for each process of alternative dispute resolution +used, the number of complaints on which that process +was used and the number of them that were resolved +through that process; +(c) the number of times that the Commissioner pub- +lished any information under subsection 63.1(1); +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 37-38 + +Page 45 +(d) the number of complaints that were made the ob- +ject of a compliance agreement under subsection +64.1(1), a description of the contravention that result- +ed in the agreement being entered into and an indica- +tion as to whether the federal institution complied +with the agreement and, if not, any measures taken by +the Commissioner as a result; and +(e) the number of complaints that were made the ob- +ject of an order under subsection 64.5(1), a description +of the contravention or violation that resulted in the +order being made and an indication as to whether the +federal institution complied with the order and, if not, +any measures taken by the Commissioner as a result. +(2) Section 66 of the Act is amended by adding the +following after subsection (2): +Part of report — administrative monetary penalties +(3) The Commissioner shall include, as part of the re- +port, in respect of each designated body concerned, +(a) the number of notices of violation that the Com- +missioner issued under subsection 65.6(1); +(b) the relevant facts of the violations and the provi- +sions at issue; and +(c) the amount of the penalties imposed, if any. +39 Paragraph 70(b) of the Act is replaced by the +following: +(b) the powers, duties or functions set out in sections +63, 63.1, 64.1 to 69 and 78. +40 (1) The portion of subsection 77(2) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Time limit +(2) An application may be made under subsection (1) +within 60 days — or within any further time that the +Court may allow, on request made either before or after +the expiry of those 60 days — after +(2) The portion of subsection 77(2) of the English +version of the Act after paragraph (c) is repealed. +(2.1) Subsection 77(2) of the Act is amended by +adding the following after paragraph (a): +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 38-40 + +Page 46 +(a.1) the complainant is informed of the actions taken +to implement the recommendations that the Commis- +sioner made under subsection 63(3), +(2.2) Subsection 77(3) of the Act is replaced by the +following: +Application six months after complaint +(3) Where a complaint is made to the Commissioner un- +der this Act but the complainant is not informed of the +results of the investigation of the complaint under sub- +section 64(1), of the actions taken to implement the rec- +ommendations that the Commissioner made under sub- +section 63(3), of the recommendations of the Commis- +sioner under subsection 64(2) or of a decision under sub- +section 58(5) within six months after the complaint is +made, the complainant may make an application under +subsection (1) at any time thereafter. +(3) Section 77 of the Act is amended by adding the +following after subsection (4): +Conflict — compliance agreement +(4.1) If there is a conflict between a provision of an order +made under paragraph 64.4(1)(a) and a provision of an +order made under subsection (4), the order made under +subsection (4) prevails to the extent of the conflict. +Conflict — Commissioner’s order +(4.2) If there is a conflict between a provision of an order +filed under subsection 64.6(1) and a provision of an order +made under subsection (4), the order made under sub- +section (4) prevails to the extent of the conflict. +41 (1) Section 78 of the Act is amended by adding +the following after subsection (1): +Exception +(1.1) Despite paragraph (1)(a), if the Commissioner +makes an order under subsection 64.5(1), the Commis- +sioner +(a) is not permitted to make an application under +paragraph (1)(a) in respect of any matter that is the +subject of the order; and +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 40-41 + +Page 47 +(b) shall withdraw any applications that were made +under paragraph (1)(a) in respect of any matter that is +the subject of the order. +(2) Subsection 78(3) of the English version of the +Act is replaced by the following: +Capacity to intervene +(3) Nothing in this section abrogates or derogates from +the capacity of the Commissioner to seek leave to inter- +vene in any judicial proceedings relating to the status or +use of English or French. +42 The Act is amended by adding the following +after section 78: +Review by Court — complainant +78.1 (1) A person who makes a complaint described in +subsection 64.5(1) and who receives a notice under sub- +section 64.5(5) in respect of the complaint may, within 30 +business days after the day on which the deputy head or +other administrative head of the federal institution re- +ceives the notice, apply to the Court for a review of any +matter that is the subject of the order set out in the no- +tice. +Review by Court — federal institution +(2) A federal institution may, within 30 business days af- +ter the day on which its deputy head or other administra- +tive head receives a notice under subsection 64.5(5), ap- +ply to the Court for a review of any matter that is the sub- +ject of the order set out in the notice. +Respondents +(3) A complainant who applies for a review under sub- +section (1) may name only the federal institution con- +cerned as the respondent to the proceedings. A federal +institution that applies for a review under subsection (2) +may name only the Commissioner as the respondent to +the proceedings. +Deemed date of receipt +(4) For the purposes of this section, the deputy head or +other administrative head of the federal institution is +deemed to have received the notice on the fifth business +day after the date of the notice. +Order stayed +78.2 (1) Subject to subsections (2) and (3), the making +of an application under section 78.1 operates as a stay of +the order set out in the notice received under subsection +64.5(5) until the proceedings are finally concluded. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 41-42 + +Page 48 +Cancellation or suspension of stay by Court +(2) The Court may cancel the stay of the order or may +suspend the operation of the stay temporarily subject to +any terms that it considers appropriate. +Part of order operative +(3) Any part of the order that relates to a matter that is +not the subject of the proceedings becomes operative. +Party to review — federal institution +78.3 (1) If a complainant who receives a notice under +subsection 64.5(5) applies to the Court for a review under +subsection 78.1(1), the federal institution whose deputy +head or other administrative head received the notice un- +der subsection 64.5(5) has the right to appear as a party +to the review. +Party to review — complainant +(2) If the federal institution whose deputy head or other +administrative head receives a notice under subsection +64.5(5) applies to the Court for a review under subsection +78.1(2), the complainant who received the notice under +subsection 64.5(5) has the right to appear as a party to +the review. +Scope of proceeding +(3) If a complainant files notice of their intention to ap- +pear as a party to a review with the Court within 10 busi- +ness days after the expiry of the period referred to in sub- +section 78.1(2), they may raise for determination by the +Court any matter in respect of which they may make an +application under subsection 78.1(1). +Appearance by Commissioner +78.4 The Commissioner may +(a) appear before the Court on behalf of a com- +plainant; or +(b) appear as a party to any review applied for under +section 78.1. +Service of originating document +78.5 (1) If a complainant makes an application for a re- +view under subsection 78.1(1), they shall immediately +serve a copy of the originating document on the deputy +head or other administrative head of the federal institu- +tion whose deputy head or other administrative head re- +ceived the notice under subsection 64.5(5). +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Section +42 + +Page 49 +Service or notice +(2) If a federal institution makes an application for a re- +view under subsection 78.1(2), its deputy head or other +administrative head shall immediately serve a copy of the +originating document on the Commissioner. However, if +the deputy head or other administrative head of a federal +institution is served with a copy of an originating docu- +ment under subsection (1), that deputy head or other ad- +ministrative head shall, as soon as possible after being +served, give written notice of the application to the Com- +missioner, unless the Commissioner has already been +served with a copy of the document. +De novo review +78.6 For greater certainty, an application under section +78.1 is to be heard and determined as a new proceeding. +Order of Court +78.7 The Court shall, in respect of any matter that is the +subject of the proceedings, +(a) make an order declaring that the federal institu- +tion concerned is required to comply with the provi- +sions of the Commissioner’s order that relate to that +matter; +(b) make an order declaring that the federal institu- +tion concerned is not required to comply with the pro- +visions of the Commissioner’s order that relate to that +matter; or +(c) make any other order that it considers appropri- +ate. +Incompatible provisions +78.8 (1) An order of the Court made under section 78.7 +has the effect of rescinding the provisions of the Commis- +sioner’s order relating to any matter that is the subject of +the proceedings that are incompatible with the Court’s +order. +Specification of rescinded provisions +(2) The Court must specify in any order that it makes the +provisions of the Commissioner’s order that are rescind- +ed under subsection (1). +43 (1) Subsection 81(1) of the French version of +the Act is replaced by the following: +Frais et dépens +81 (1) Les frais et dépens afférents à tout recours exercé +devant le tribunal sous le régime de la présente loi sont +laissés à l’appréciation du tribunal et suivent, sauf ordon- +nance contraire de celui-ci, le sort du principal. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 42-43 + +Page 50 +(2) Subsection 81(2) of the Act is replaced by the +following: +Costs +(2) If the Court is of the opinion that an application un- +der section 77 or 78.1 has raised an important new princi- +ple in relation to this Act, the Court shall order that costs +be awarded to the applicant even if the applicant has not +been successful in the result. +(3) Subsection 81(2) of the Act is replaced by the +following: +Costs +(2) If the Court is of the opinion that an application un- +der section 65.9, 77 or 78.1 has raised an important new +principle in relation to this Act, the Court shall order that +costs be awarded to the applicant even if the applicant +has not been successful in the result. +44 Sections 83 and 84 of the Act are replaced by +the following: +Rights relating to other languages +83 (1) Nothing in this Act abrogates or derogates from +any legal or customary right acquired or enjoyed either +before or after the coming into force of this Act with re- +spect to any language other than English or French, in- +cluding any Indigenous language. +Maintenance of linguistic heritage +(2) Nothing in this Act shall be interpreted in a manner +that is inconsistent with the maintenance and enhance- +ment of languages other than English or French, nor with +the reclamation, revitalization and strengthening of In- +digenous languages. +Consultations +84 If the Governor in Council proposes to make a regu- +lation under a provision of this Act, the minister of the +Crown who is responsible for the provision shall, at a +time and in a manner appropriate to the circumstances, +seek the views of members of the English and French lin- +guistic minority communities and, if appropriate, mem- +bers of the public generally on the proposed regulation. +45 Subsection 85(1) of the Act is replaced by the +following: +Tabling of draft of proposed regulation +85 (1) If the Governor in Council proposes to make a +regulation under a provision of this Act, the minister of +the Crown who is responsible for the provision shall lay a +draft of the proposed regulation before the House of +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 43-45 + +Page 51 +Commons at least 30 days before a copy of the regulation +is published in the Canada Gazette under section 86. +46 (1) Subsection 86(1) of the Act is replaced by +the following: +Publication of proposed regulation +86 (1) Subject to subsection (2), a copy of each regula- +tion that the Governor in Council proposes to make un- +der a provision of this Act shall be published in the +Canada Gazette at least 30 days before its proposed ef- +fective date, and a reasonable opportunity shall be af- +forded to interested persons to make representations to +the minister of the Crown who is responsible for the pro- +vision with respect to the proposed regulation. +(2) Subsection 86(3) of the English version of the +Act is replaced by the following: +Calculation of 30-day period +(3) In calculating the 30-day period referred to in subsec- +tion (1), only the days on which both Houses of Parlia- +ment sit shall be counted. +47 Subsection 87(5) of the French version of the +Act is replaced by the following: +Définition de jour de séance +(5) Pour l’application du présent article, jour de séance +s’entend, à l’égard d’une chambre du Parlement, de tout +jour où elle siège. +48 Sections 88 and 89 of the Act are replaced by +the following: +Review by parliamentary committee +88 The administration of this Act, any regulations, poli- +cies and directives made under this Act and the reports of +the Commissioner, the President of the Treasury Board +and the Minister of Canadian Heritage made under this +Act shall be reviewed on a permanent basis by any com- +mittee of the Senate, of the House of Commons or of both +Houses of Parliament that may be designated or estab- +lished for that purpose. +Section 126 of Criminal Code +89 Section 126 of the Criminal Code does not apply to or +in respect of any contravention of any provision of this +Act or the regulations. +49 Section 91 of the Act is replaced by the follow- +ing: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 45-49 + +Page 52 +Staffing generally +91 Nothing in this Act authorizes the application of offi- +cial language requirements to a particular staffing action +unless those requirements are objectively required to +perform the functions for which the staffing action is un- +dertaken. +50 The Act is amended by adding the following +after section 93: +Review +93.1 (1) On the 10th anniversary of the day on which +this section comes into force and every 10 years after that +anniversary, the Minister of Canadian Heritage shall, in +consultation with the President of the Treasury Board, +undertake a review of the provisions and operation of +this Act. +Comprehensive analysis +(1.1) The review undertaken under subsection (1) shall +include a comprehensive analysis, over the previous ten +years, of the enhancement of the vitality of the English +and French linguistic minority communities and of the +protection and promotion of the French language in +Canada. +Indicators +(1.2) The comprehensive analysis undertaken under +subsection (1.1) may include any relevant +(a) indicators that are related to sectors that are es- +sential to enhancing the vitality of English and French +linguistic minority communities, including the cul- +ture, education — from early childhood to post-sec- +ondary education — health, justice, employment and +immigration sectors; +(b) qualitative indicators; and +(c) quantitative indicators, including mother tongue +spoken, language most often spoken at home, rate of +anglicization and francization, language transfer and +language of work. +Report +(2) The Minister of Canadian Heritage shall cause a re- +port of the review to be tabled in each House of Parlia- +ment within the first 30 days on which that House is sit- +ting after the report has been completed. +51 Sections 107 and 108 of the Act are replaced by +the following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 49-51 + +Page 53 +Persons appointed remain in office +107 The persons holding the positions referred to in +subsection 34(2) immediately before the coming into +force of that provision shall continue in office. +1995, c. 11 +Related Amendment to the +Department of Canadian Heritage Act +52 The Department of Canadian Heritage Act is +amended by adding the following after section 7: +Funding — test cases +7.1 To promote a greater understanding of human +rights, fundamental freedoms and related values, the +Minister may take measures to provide funding to an or- +ganization, independent of the Government of Canada, +responsible for administering a program whose purpose +is to provide funding for test cases of national signifi- +cance to be brought before the courts to clarify and assert +constitutional human rights. +Regulations +Power to repeal +53 The Governor in Council may, by regulation, +repeal the C.N.R. Company Exemption Order, +C.R.C., c. 1244. +PART 2 +Use of French in Federally +Regulated Private Businesses +Act +Enactment of Act +Enactment +54 The Use of French in Federally Regulated +Private Businesses Act is enacted as follows: +An Act respecting the use of French in federally regu- +lated private businesses in Quebec and in regions +with a strong francophone presence +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 1 Official Languages Act +Amendments to the Act +Sections 51-54 + +Page 54 +Preamble +Whereas nothing in the Canadian Charter of Rights +and Freedoms limits the authority of Parliament to +advance the equality of status or use of English and +French; +Whereas the Government of Canada is committed to +protecting and promoting the French language, rec- +ognizing that French is in a minority situation in +Canada and North America due to the predominant +use of English; +Whereas the Government of Canada recognizes the +diversity of the provincial and territorial language +regimes that contribute to the advancement of the +equality of status and use of English and French in +Canadian society; +Whereas consumers in Quebec or a region with a +strong francophone presence should have the right +to communicate in French with and obtain available +services in French from federally regulated private +businesses that carry on business in Quebec or the +region; +And whereas employees of federally regulated pri- +vate businesses who work in Quebec or a region with +a strong francophone presence should have the right +to work in French; +Now, therefore, Her Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Use of French in Federal- +ly Regulated Private Businesses Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +Board means the Canada Industrial Relations Board es- +tablished by section 9 of the Canada Labour Code. +(Conseil) +Commissioner means the Commissioner of Official +Languages for Canada appointed under section 49 of the +Official Languages Act. (commissaire) +federally regulated private business means a person +that employs employees on or in connection with a +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 55 +federal work, undertaking or business as defined in +section 2 of the Canada Labour Code but does not in- +clude +(a) a person that employs fewer employees than the +number of employees specified in the regulations; +(b) a corporation that is incorporated to perform +functions on behalf of the Government of Canada; +(c) a corporation that is subject to the Official Lan- +guages Act under another Act of Parliament; or +(d) a council, government, corporation or other entity +that is authorized to act on behalf of an Indigenous +group, community or people that holds rights recog- +nized and affirmed by section 35 of the Constitution +Act, 1982. (entreprise privée de compétence fédé- +rale) +Minister means the Minister of Canadian Heritage. (mi- +nistre) +parties, in relation to a complaint made to the Commis- +sioner, means the complainant, the federally regulated +private business that is the subject of the complaint and +any other person added as a party to the complaint. +(parties) +Board +(2) For the purposes of this Act, the Board is considered +to be composed only of the members described in para- +graphs 9(2)(a), (b), (e) and (f) of the Canada Labour +Code. +Language rights +3 For the purposes of this Act, language rights +(a) are to be given a large, liberal and purposive inter- +pretation; and +(b) are to be interpreted in light of their remedial +character. +Purpose +Purpose +4 The purpose of this Act is to foster and protect the use +of French in federally regulated private businesses in +Quebec. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 56 +Non-application +Broadcasting +5 This Act does not apply in relation to a federally regu- +lated private business in respect of activities or work- +places related to the broadcasting sector. +Charter of the French language +6 (1) In relation to communications with or services +provided to consumers in Quebec or in relation to work- +places in Quebec, Quebec’s Charter of the French lan- +guage applies instead of this Act to a federally regulated +private business if the federally regulated private busi- +ness chooses to be subject to Quebec’s Charter of the +French language. +Notice +(2) A federally regulated private business must, in accor- +dance with the regulations, give notice of the day on +which it will become or cease to be subject to Quebec’s +Charter of the French language. +Agreement with Quebec +(3) The Minister may, on behalf of the Government of +Canada and with the approval of the Governor in Coun- +cil, enter into an agreement with the Government of Que- +bec for the purpose of giving effect to subsection (1). +Rights and Duties +Communications with and Services to +Consumers +Communications and services in French +7 (1) Consumers in Quebec have the right to communi- +cate in French with and obtain available services in +French from a federally regulated private business that +carries on business in Quebec. +Duty +(2) The federally regulated private business has the duty +to ensure that consumers are able to exercise the rights +set out in subsection (1). +For greater certainty +(3) For greater certainty, the rights set out in subsection +(1) do not preclude consumers from communicating with +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 57 +or obtaining services from the federally regulated private +business in English or a language other than French if +they wish to do so and the federally regulated private +business is able to communicate or provide services in +that language. +Scope of duty +8 The duty in respect of communications and services in +French under section 7 applies in respect of oral and +written communications and in respect of any documents +or activities that relate to those communications or ser- +vices. +Language of Work +Language rights at work +9 (1) Employees of a federally regulated private business +who occupy or are assigned to positions in a workplace in +Quebec have the right to +(a) carry out their work and be supervised in French; +(b) receive all communications and documents from +the federally regulated private business, including em- +ployment application forms, offers of employment, +transfer or promotion, individual employment con- +tracts, documents related to the conditions of employ- +ment, training documents produced for employees, +notices of termination of employment, collective +agreements and their schedules and grievances, in +French; and +(c) use regularly and widely used work instruments +and computer systems in French. +Continuation of right — former employees +(1.1) An employee’s right set out in paragraph (1)(b) to +receive communications and documents from a federally +regulated private business in French continues after the +employee ceases to be employed by the business. +Duty +(2) The federally regulated private business has the duty +to ensure that employees are able to exercise the rights +set out in subsection (1) and that persons who were em- +ployees are able to exercise the right continued under +subsection (1.1). +Duty — offer to fill a position +(2.1) When a federally regulated private business that +has workplaces in Quebec publishes in a language other +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 58 +than French an advertisement to fill a position — includ- +ing through recruitment, hiring, transfer or promotion — +that is assigned to one of those workplaces, the business +must also publish the advertisement in French and en- +sure the simultaneous publication of both linguistic ver- +sions by means that are of the same nature and that +reach a target public of a proportionally comparable size. +Communication in a language other than French +(3) For greater certainty, the right set out in paragraph +(1)(b) does not preclude communications and documents +from also being in English or another language other +than French but, in the case of widely distributed com- +munications and any documents, the use of French must +be at least equivalent to the use of the language other +than French. +Individual employment contracts — contracts of +adhesion +(4) The right set out in paragraph (1)(b) does not pre- +clude the federally regulated private business from enter- +ing into an individual employment contract that is a con- +tract of adhesion with an employee exclusively in English +or another language other than French, if the business +and employee so agree and the business has already pro- +vided the contract to the employee in French. +Individual employment contracts — other +(5) The right set out in paragraph (1)(b) does not pre- +clude the federally regulated private business from enter- +ing into an individual employment contract — other than +a contract of adhesion — with an employee exclusively in +English or another language other than French, if the +business and employee so agree. +Communications and documents +(6) The right set out in paragraph (1)(b) does not pre- +clude the federally regulated private business from pro- +viding to an employee communications and documents +exclusively in English or another language other than +French, if the business and employee so agree, even after +the employee ceases to be employed by the business. +Duty — arbitral awards +9.1 A federally regulated private business that has work- +places in Quebec has the duty to ensure that an arbitral +award that results from the arbitration of a grievance or +dispute regarding the negotiation, renewal or review of a +collective agreement respecting employees of the busi- +ness who occupy or are assigned to positions in one of +those workplaces +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 59 +(a) is issued in French or, if it is issued in English or +another language other than French, is translated into +French without delay at the expense of the business +and provided to the parties to the arbitration in both +linguistic versions at the same time; and +(b) is translated into English or another language oth- +er than French as soon as feasible and at the expense +of the business, if it was issued exclusively in French +and a party to the arbitration requests a translation in- +to the language other than French. +Rights of trade unions +9.2 (1) A trade union that represents employees of a +federally regulated private business who occupy or are +assigned to positions in a workplace in Quebec has the +right to receive communications and documents from the +federally regulated private business in French. +Duty +(2) The federally regulated private business has the duty +to ensure that a trade union is able to exercise the right +set out in subsection (1). +Communication in a language other than French +(3) For greater certainty, the right set out in subsection +(1) does not preclude communications and documents +from also being in English or another language other +than French but, in the case of widely distributed com- +munications and any documents, the use of French must +be at least equivalent to the use of the language other +than French. +Fostering use of French +10 (1) A federally regulated private business that has +workplaces in Quebec must take measures to foster the +use of French in those workplaces. Those measures must +include +(a) informing employees that it is subject to this Act; +(b) informing employees who occupy or are assigned +to positions in those workplaces of their language of +work rights and available remedies; and +(c) establishing a committee to support the manage- +ment group that is responsible for the general direc- +tion of the federally regulated private business in the +fostering of French and its use within the federally +regulated private business. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 60 +Generalizing use of French +(1.1) A committee established under paragraph (1)(c) by +a federally regulated private business that has workplaces +in Quebec must develop programs intended to generalize +the use of French at all levels of the business in those +workplaces, through the following: +(a) all members of the management group and em- +ployees having a good knowledge of French; +(b) an increase, if necessary, in the number of persons +who have a good knowledge of French in order to en- +sure that it is used generally; +(c) the use of French as the language of work and of +internal communications; +(d) the use of French in the working documents, work +instruments and computer systems used in the busi- +ness; +(e) the use of French terminology; +(f) the use of French in information technologies; and +(g) any other means that the committee considers ap- +propriate. +Employee needs +(2) In developing the measures referred to in subsection +(1), the federally regulated private business must consid- +er the needs of employees who are close to retirement, +have many years of service or have conditions that could +impede the learning of French. +Communication in a language other than French +(3) For greater certainty, programs referred to in subsec- +tion (1.1) do not preclude communications and docu- +ments from also being in English or another language +other than French but, in the case of widely distributed +communications and any documents, the use of French +must be at least equivalent to the use of the language oth- +er than French. +Adverse treatment +11 (1) A federally regulated private business that has +workplaces in Quebec must not treat adversely an em- +ployee who occupies or is assigned to a position in one of +those workplaces for any of the following reasons: +(a) the employee speaks only French; +(b) the employee does not have a sufficient knowledge +of a language other than French; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 61 +(c) the employee claims the possibility of expressing +themselves in French; +(d) the employee has exercised a right under this Act +or made a complaint to the Commissioner; +(e) the business is seeking to deter the employee from +exercising such a right or making such a complaint; +(f) the employee has taken part in meetings of, or car- +ried out tasks for, a committee established under para- +graph 10(1)(c) or a subcommittee created by such a +committee; +(g) the employee has, in good faith, communicated in- +formation to the Commissioner in relation to a com- +plaint made under section 18 or participated in an in- +vestigation conducted as a result of such a communi- +cation; or +(h) the business is seeking to induce the employee to +endorse a document prepared by a committee estab- +lished under paragraph 10(1)(c) or to dissuade the em- +ployee from doing so. +Acquired rights in Quebec +(2) A federally regulated private business that has work- +places in Quebec must not treat adversely an employee +who occupies or is assigned to a position in one of those +workplaces on or before the day on which this subsection +comes into force for the sole reason that the employee +does not have a sufficient knowledge of French. +Language other than French +(3) Requiring an employee to have a knowledge of a lan- +guage other than French does not constitute adverse +treatment for the purposes of subsection (1) if the feder- +ally regulated private business is able to demonstrate +that a knowledge of that language is objectively required +by reason of the nature of the work to be performed by +the employee and the business sets out the reasons that +justify the requirement in any advertisement to fill a po- +sition that requires such knowledge. +Language other than French — minimum conditions +(4) For the purposes of subsection (3), in order to +demonstrate that a knowledge of a language other than +French is objectively required by reason of the nature of +the work to be performed by the employee, a federally +regulated private business must, before requiring such +knowledge, at a minimum, +(a) assess the actual language needs associated with +the work to be performed; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 62 +(b) verify that the language knowledge already re- +quired of other employees is not sufficient for the per- +formance of that work; and +(c) restrict the number of positions involving work +whose performance requires knowledge of a language +other than French. +Interpretation +(5) Subsection (4) is not to be interpreted as imposing an +unreasonable reorganization of a federally regulated pri- +vate business’s affairs. +Prevention of adverse treatment +(6) A federally regulated private business that has work- +places in Quebec must take all reasonable measures to +prevent, in the work environment, the adverse treatment +of an employee referred to in subsection (1) for any of the +reasons referred to in that subsection or of an employee +referred to in subsection (2) for the reason referred to in +that subsection. +Cessation of adverse treatment +(7) If a federally regulated private business that has +workplaces in Quebec is made aware of the adverse treat- +ment, in the work environment, of an employee referred +to in subsection (1) for any of the reasons referred to in +that subsection or of an employee referred to in subsec- +tion (2) for the reason referred to in that subsection, it +must take all reasonable measures to make the adverse +treatment cease. +Definition of adverse treatment +(8) For the purposes of this section, adverse treatment +includes dismissing, laying off, demoting, transferring or +suspending an employee, harassing them or taking +reprisals against them or disciplining or imposing any +other penalty on them. +Minister’s Role +Role +12 The Minister is responsible for the administration of +this Act. +Promotion of rights +13 The Minister is responsible for promoting the rights +set out in subsections 7(1) and 9(1) and for providing as- +sistance, education and information to federally regulat- +ed private businesses in relation to those rights. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 63 +Commissioner’s Duty +Duty +14 (1) It is the Commissioner’s duty to take all actions +and measures within the Commissioner’s authority with +a view to ensuring recognition of the rights and respect +for the duties under this Act concerning the use of French +in communications with and services to consumers and +as a language of work in relation to federally regulated +private businesses, and the fostering by those businesses +of the use of French in their workplaces as required by +this Act. +Investigations +(2) It is Commissioner’s duty, for the purpose set out in +subsection (1), to +(a) conduct and carry out investigations either as a re- +sult of a complaint made to the Commissioner or, in +the case of a right or duty under section 7, on the +Commissioner’s own initiative; and +(b) report and make recommendations with respect to +those investigations in accordance with this Act. +Remedies — Communications +with and Services to Consumers +Complaint to Commissioner +15 Any individual or group of individuals may make a +complaint to the Commissioner, regardless of the official +language spoken by the individual or individuals in the +group, if they believe that a federally regulated private +business has failed to comply with section 7. +Part IX of Official Languages Act +16 (1) Subject to this section and subsections 41(1) and +(3), Part IX of the Official Languages Act applies in re- +spect of rights and duties under section 7. +References +(2) For the purpose of applying Part IX of the Official +Languages Act, +(a) a reference in that Part to a federal institution is to +be read as a reference to a federally regulated private +business; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 64 +(b) a reference in that Part to the deputy head or other +administrative head is to be read as a reference to the +chief executive officer or the person designated by the +chief executive officer; +(c) a reference in subsection 64.5(1) of that Part to +Part IV or V is to be read as a reference to section 7; +and +(d) a reference in that Part to “this Act” is to be read +as a reference to this Act. +Report +(3) For the purposes of subsections 62(2) and 63(1) of the +Official Languages Act, the Commissioner must make a +report only to the chief executive officer of the federally +regulated private business or the person designated by +the chief executive officer. +Non-application +(4) Section 56 and subsections 65(3) and (4) of the Offi- +cial Languages Act do not apply in respect of complaints +or investigations relating to a right or duty under sec- +tion 7. +Part X of Official Languages Act +17 (1) Part X of the Official Languages Act applies in +respect of complaints made in respect of a right or duty +under section 7. +References +(2) For the purpose of applying Part X of the Official +Languages Act, +(a) a reference in that Part to a federal institution is to +be read as a reference to a federally regulated private +business; +(b) a reference in that Part to the deputy head or other +administrative head is to be read as a reference to the +chief executive officer or the person designated by the +chief executive officer; and +(c) a reference in that Part to “this Act” is to be read as +a reference to this Act. +Remedies — Language of Work +Complaint to Commissioner +18 (1) An employee referred to in any of sections 9 to 11 +may make a complaint to the Commissioner if the em- +ployee believes that the federally regulated private busi- +ness that employs them has failed to comply with any of +those sections. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 65 +Complaint to Commissioner — former employees +(1.1) A person who was an employee referred to in sec- +tion 9 may make a complaint to the Commissioner if the +person believes that the federally regulated private busi- +ness that employed them has failed to comply with sub- +section 9(2) in relation to the right continued under sub- +section 9(1.1). +Complaint to Commissioner — potential employees +(1.2) A person who has a demonstrable interest in a po- +sition referred to in subsection 9(2.1) may make a com- +plaint to the Commissioner if the person believes that a +federally regulated private business has failed to comply +with that subsection in respect of the position. +Limitation or prescription period +(2) The complaint must be made no later than the 90th +day after the earlier of +(a) the day on which the complainant became aware +of the act or omission giving rise to the alleged failure +to comply, and +(b) the day on which the complainant ought, in the +Commissioner’s opinion, to have become aware of that +act or omission. +Extension +(3) The Commissioner may extend the 90-day period +(a) if the Commissioner is satisfied that a complaint +was made in that period to a government official who +had no authority to deal with the complaint but that +the complainant believed the official had that authori- +ty; or +(b) in any other circumstance that is prescribed by +regulation of the Governor in Council. +Part IX of Official Languages Act +19 (1) Subject to this section, sections 18 and 21 and +subsections 26(2) and 41(2) and (4), Part IX of the Offi- +cial Languages Act applies with respect to a complaint +made under subsection 18(1), (1.1) or (1.2) as if the feder- +ally regulated private business that is the subject of the +complaint were a federal institution. +No investigation +(2) The Commissioner is not permitted to conduct or +carry out any investigation on the Commissioner’s own +initiative in respect of a right or duty under any of sec- +tions 9 to 11. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 66 +Reference to deputy head +(3) A reference in Part IX of the Official Languages Act +to a deputy head or other administrative head of a federal +institution is to be read as a reference to the chief execu- +tive officer of the federally regulated private business or +the person designated by the chief executive officer. +Report +(4) For the purposes of subsections 62(2) and 63(1) of the +Official Languages Act, the Commissioner is to make a +report only to the chief executive officer of the federally +regulated private business or the person designated by +the chief executive officer. +Reference to certain Parts +(5) A reference in subsection 64.5(1) of the Official Lan- +guages Act to Part IV or V is to be read as a reference to +sections 9 to 11. +Non-application +(6) Section 56 and subsections 65(3) and (4) of the Offi- +cial Languages Act do not apply in respect of the com- +plaint. +Special report +(7) The Commissioner may make a special report under +subsection 67(1) of the Official Languages Act with re- +spect to a complaint referred to the Board under section +21 only after the Board has decided whether the com- +plaint is well-founded. +Reference to “this Act” +(8) A reference in Part IX of the Official Languages Act +to “this Act” is to be read as a reference to this Act. +Part X of Official Languages Act +20 (1) Subject to subsection 21(5), Part X of the Official +Languages Act applies in respect of complaints made in +respect of a right or duty under any of sections 9 to 11. +References +(2) For the purpose of applying Part X of the Official +Languages Act, +(a) a reference in that Part to a federal institution is to +be read as a reference to a federally regulated private +business; +(b) a reference in that Part to the deputy head or other +administrative head is to be read as a reference to the +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 67 +chief executive officer or the person designated by the +chief executive officer; and +(c) a reference in that Part to “this Act” is to be read as +a reference to this Act. +Referral to Board +21 (1) The Commissioner may, with the consent of the +complainant, refer a complaint made under subsection +18(1) to the Board if the Commissioner has attempted to +resolve the complaint but is of the opinion that +(a) the Commissioner will not be able to resolve the +complaint within what the Commissioner considers to +be a reasonable period; and +(b) the Board is better placed to deal with the com- +plaint, in light of +(i) the nature and complexity of the complaint, or +(ii) the seriousness of the alleged failure to comply. +Limitation +(2) However, the Commissioner is not permitted to refer +a complaint to the Board if the Commissioner has, in re- +spect of the complaint, +(a) entered into a compliance agreement under sub- +section 64.1(1) of the Official Languages Act with the +federally regulated private business that is the subject +of the complaint; or +(b) made an order with respect to that federally regu- +lated private business under subsection 64.5(1) of that +Act. +Notice to parties +(3) Before referring the complaint to the Board, the +Commissioner must provide the parties with reasonable +notice of the Commissioner’s intention to do so and pro- +vide the parties with an opportunity to make representa- +tions. +Document or evidence +(4) Once the complaint is referred to the Board, the +Commissioner must provide the Board with any docu- +ment or evidence in respect of the complaint that the +Commissioner considers relevant. +Non-application +(5) Part X of the Official Languages Act no longer ap- +plies with respect to the complaint after it has been re- +ferred to the Board. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 68 +Board’s decision +22 (1) The Board must decide whether a complaint re- +ferred to it by the Commissioner is well-founded. +Assignment or appointment +(2) The Chairperson of the Board may assign a panel of +members of the Board or a member of the Board, or may +appoint an external adjudicator, to deal with the com- +plaint. +Member presiding over panel +(3) If the Chairperson assigns a panel of members to deal +with the complaint, the Chairperson must designate a +member of the panel to preside over it. +Powers, duties and functions +(4) A panel of members of the Board, a member of the +Board and an external adjudicator have all the powers, +duties and functions that are conferred on the Board un- +der this Act with respect to any complaint that has been +assigned to them or in respect of which they have been +appointed, as the case may be, other than the power un- +der section 26. +Deemed decision of Board +(5) A decision made by a panel of members of the Board, +a member of the Board or an external adjudicator is +deemed to be a decision made by the Board. +Decision of panel +(6) A decision made by a majority of the members of a +panel or, if there is no majority, by the member presiding +over the panel is a decision of the panel. +Death or incapacity +(7) In the event of the death or incapacity of a member of +a panel, the member presiding over the panel may deter- +mine any matter that was before the panel and that +member’s decision is deemed to be the decision of the +panel. +Limitation of liability +(8) Members of the Board and external adjudicators are +not personally liable, either civilly or criminally, for any- +thing done or omitted to be done by them in good faith in +the exercise or purported exercise of any power, or in the +performance or purported performance of any duty or +function, conferred on them under this Act. +External adjudicator — remuneration and expenses +(9) An external adjudicator must be paid the remunera- +tion and the fees that may be fixed by the Chairperson +and is entitled to be paid reasonable travel and living +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 69 +expenses incurred by them in the course of their duties +while absent from their ordinary place of residence. +Dealing with complaint +23 In dealing with any complaint under this Act, the +Board +(a) is to proceed as informally and expeditiously as +the circumstances and considerations of fairness per- +mit; and +(b) is not bound by legal or technical rules of evi- +dence. +Powers of Board +24 The Board has, in relation to a complaint referred to +it by the Commissioner, the power +(a) to summon and enforce the attendance of witness- +es and compel them to give oral or written evidence on +oath and to produce the documents and things that +the Board considers necessary, in the same manner +and to the same extent as a superior court of record; +(b) to administer oaths; +(c) to receive, and base a decision on, any evidence +adduced that the Board believes to be credible; +(d) to compel any person to provide information or +produce documents and things that may be relevant to +a matter before the Board, after providing the parties +with the opportunity to make representations; +(e) subject to any limitations prescribed by regulation +of the Governor in Council, to enter any premises of a +federally regulated private business that is the subject +of a complaint and to inspect and view anything found +in the premises that may be relevant to the complaint +and require any person to answer any question that +may be relevant to the complaint; +(f) to abridge or extend the time for doing any act, fil- +ing any document or presenting any evidence; +(g) if the parties agree, to assist the parties in resolv- +ing any issues in dispute by any means that the Board +considers appropriate, without prejudice to the +Board’s power to determine issues that have not been +settled; +(h) to authorize any person to do anything that the +Board may do under paragraphs (a) to (g) and to re- +port to the Board on it; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 70 +(i) to adjourn or postpone any proceeding from time +to time; +(j) to defer deciding any matter, if the Board considers +that the matter could be resolved by an alternate +method of resolution; +(k) to amend or permit the amendment of any docu- +ment filed in connection with the complaint; +(l) to add a party at any stage; +(m) to permit an interested person to intervene at any +stage; +(n) to merge complaints that relate to the same situa- +tion or subject matter; +(o) to decide any matter that may arise in connection +with the complaint; +(p) to take notice of facts that may be judicially no- +ticed; +(q) to take notice of other generally recognized facts +and any information that is within the Board’s special- +ized knowledge, after notifying the parties and any in- +tervenor of its intention to do so and providing them +with an opportunity to make representations; and +(r) to review, rescind, amend, alter or vary any order +or decision made by the Board and to rehear any mat- +ter before making a decision with respect to it. +Consultation +25 A member of the Board or an external adjudicator +may, in respect of any complaint referred to the Board, +consult with any member of the Board or with any em- +ployee of the Administrative Tribunals Support Service of +Canada. +Regulations of Board +26 (1) The Board may make regulations respecting its +powers, duties and functions under this Act, including +regulations respecting +(a) rules of procedure for proceedings; +(b) the use of means of telecommunication that per- +mit simultaneous communication; +(c) the forms to be used in connection with a com- +plaint; +(d) the time within which and the circumstances un- +der which the Board may exercise its powers under +this Act; +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 71 +(e) the form in which and the period during which evi- +dence may be presented to the Board; +(f) the time within which and the parties or persons to +whom notices and other documents must be sent and +the circumstances in which the notices or documents +are deemed to have been given or received by the +Board or any party or person; and +(g) the delegation of the Board’s powers under para- +graph 24(h). +Non-application +(2) Section 57 of the Official Languages Act does not ap- +ply with respect to regulations made under subsection +(1). +Rejection of complaint +27 (1) The Board may reject a complaint, in whole or in +part, if the Board is satisfied that +(a) the complaint is not within its jurisdiction; +(b) the complaint is frivolous, vexatious or not made +in good faith; +(c) there is insufficient evidence to substantiate the +complaint; +(d) the complaint has been settled in writing between +the complainant and the federally regulated private +business; +(e) there are other means available to the complainant +to resolve the subject matter of the complaint that the +Board considers should be pursued; +(f) the subject matter of the complaint has been ade- +quately dealt with through recourse obtained before a +court, tribunal, arbitrator or adjudicator; or +(g) if the complainant is subject to a collective agree- +ment, the collective agreement covers the subject mat- +ter of the complaint and provides a third party dispute +resolution process. +Notice of rejection +(2) If the Board rejects a complaint, it must notify the +parties in writing, with reasons. +Board orders +28 If the Board decides that a complaint is well-founded, +the Board may, by order, require the federally regulated +private business that is the subject of the complaint to +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 72 +comply with the section of this Act at issue and, if appli- +cable, to +(a) permit the complainant to return to the duties of +their employment; +(b) reinstate the complainant; +(c) pay to the complainant compensation not exceed- +ing the sum that, in the Board’s opinion, is equivalent +to the remuneration that would, but for the failure to +comply, have been paid to the complainant; +(d) pay to the complainant compensation not exceed- +ing the sum that, in the Board’s opinion, is equivalent +to any financial or other penalty imposed on the com- +plainant by the federally regulated private business; +and +(e) do any other thing that the Board considers equi- +table for the federally regulated private business to do +to remedy or counteract any consequence of the fail- +ure to comply. +Copy of decision +29 The Board is to provide all parties, as well as the +Commissioner, with a copy of its decision on whether a +complaint is well-founded and of any related order made +under section 28, with reasons. +Enforcement of orders +30 (1) Any person affected by an order of the Board +made under section 28, or the Commissioner on the re- +quest of such a person, may file a certified copy of the or- +der, exclusive of reasons, in the Federal Court after the +later of 14 days after the day on which the order is made +and 14 days after a day that may be provided for in the +order. +Registration +(2) Once filed, the order must be registered in the Feder- +al Court and, when registered, has the same force and ef- +fect, and all proceedings may be taken in respect of it, as +if the order were a judgment obtained in that Court. +No civil remedy affected +31 No civil remedy of an employee against an employer +is suspended or affected by this Act. +Regulations +32 The Governor in Council may make regulations for +the purposes of sections 21 to 31. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 73 +General +Regulations +33 (1) Subject to section 32, the Governor in Council +may, on the Minister’s recommendation, make regula- +tions for the purposes of this Act, including regulations +(a) specifying, for the purposes of paragraph (a) of the +definition federally regulated private business in +section 2(1), a number of employees; +(b) defining “close to retirement”, “conditions that +could impede the learning of French”, “consumer”, +“employee”, “many years of service”, “treat adversely” +and any other term or expression that is used in any of +sections 5 to 13 but not defined in section 2; +(c) respecting the notices referred to in subsection +6(2); +(d) respecting the establishment and operation of a +committee referred to in paragraph 10(1)(c); +(e) prescribing circumstances for the purposes of +paragraph 18(3)(b); +(f) exempting, with or without conditions, federally +regulated private businesses from the application of +any provision of this Act or its regulations in respect of +activities or workplaces that are related to a specified +sector of activity; and +(g) exempting, with or without conditions, federally +regulated private businesses from the application of +any provision of this Act or its regulations for any rea- +son, including reasons related to intellectual property +rights, international standards or the conduct of inter- +provincial or international business. +Different numbers +(2) A regulation made under paragraph (1)(a) may speci- +fy a different number of employees for federally regulat- +ed private businesses that have workplaces in Quebec +and for federally regulated private businesses that do not +have workplaces in Quebec but carry on business in Que- +bec. +Factors +(3) In making a regulation under subsection (1), the +Governor in Council may take into account any factor +that the Governor in Council considers appropriate, in- +cluding +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 74 +(a) the volume of communications or services provid- +ed by federally regulated private businesses; +(b) the type of services, documents, computer systems +or work instruments required by the employees of fed- +erally regulated private businesses; and +(c) the mandates of and the nature of the activities +carried out by federally regulated private businesses. +Consultations +34 The Minister must, at a time and in a manner appro- +priate to the circumstances, seek the views of members of +the public as an integral part of the two official language +communities of Canada and of organizations representa- +tive of employees or employers of federally regulated pri- +vate businesses on proposed regulations to be made un- +der sections 32 or 33. +Tabling of draft of proposed regulation +35 (1) If the Governor in Council proposes to make a +regulation under section 33, the Minister must lay a draft +of the proposed regulation before the House of Commons +at least 30 days before a copy of the regulation is pub- +lished in the Canada Gazette under section 36. +Calculation of 30-day period +(2) In calculating the 30-day period referred to in subsec- +tion (1), only the days on which the House of Commons +sits must be counted. +Publication of proposed regulation +36 (1) A copy of each regulation that the Governor in +Council proposes to make under section 33 must be pub- +lished in the Canada Gazette at least 30 days before its +proposed effective date, and a reasonable opportunity +must be afforded to interested persons to make represen- +tations to the Minister with respect to the proposed regu- +lation. +Exception +(2) No proposed regulation need be published under +subsection (1) if it has previously been published under +that subsection, whether or not it has been amended as a +result of representations made under that subsection. +Calculation of 30-day period +(3) In calculating the 30-day period referred to in subsec- +tion (1), only the days on which both Houses of Parlia- +ment sit must be counted. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 75 +Permanent review by parliamentary committee +37 The administration of this Act and its regulations, as +well as the reports of the Commissioner and the Minister +made under this Act, are to be reviewed on a permanent +basis by any committee of the Senate, of the House of +Commons or of both Houses of Parliament that may be +designated or established for that purpose. +Section 126 of Criminal Code +38 Section 126 of the Criminal Code does not apply to or +in respect of any contravention of any provision of this +Act or the regulations. +Parliamentary and judicial powers, privileges and +immunities +39 Nothing in this Act abrogates or derogates from any +powers, privileges or immunities of members of the +Senate or the House of Commons in respect of their per- +sonal offices and staff or of judges of any Court. +Rights relating to other languages +40 (1) Nothing in this Act abrogates or derogates from +any legal or customary right acquired or enjoyed either +before or after the coming into force of this Act with re- +spect to any language other than English or French, in- +cluding any Indigenous language. +Maintenance of linguistic heritage +(2) Nothing in this Act is to be interpreted in a manner +that is inconsistent with the maintenance and enhance- +ment of languages other than English or French, nor with +the reclamation, revitalization and strengthening of In- +digenous languages. +Compliance agreements — Quebec (communications +and services) +41 (1) The Commissioner is not permitted to exercise, +before the day that may be fixed by order of the Governor +in Council, the powers under subsection 64.1(1) of the Of- +ficial Languages Act in respect of a complaint made by a +consumer in Quebec in respect of a right or duty under +section 7. +Compliance agreements — Quebec (language of +work) +(2) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.1(1) of the Offi- +cial Languages Act in respect of a complaint made by an +employee who occupies or is assigned to a position in a +workplace in Quebec in respect of a right or duty under +any of sections 9 to 11. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Section +54 + +Page 76 +Orders — Quebec (communications and services) +(3) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.5(1) of the Offi- +cial Languages Act in respect of a complaint made by a +consumer in Quebec in respect of a right or duty under +section 7. +Orders — Quebec (language of work) +(4) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.5(1) of the Offi- +cial Languages Act in respect of a complaint made by an +employee who occupies or is assigned to a position in a +workplace in Quebec in respect of a right or duty under +any of sections 9 to 11. +Review +42 (1) On the 10th anniversary of the day on which this +section comes into force and every 10 years after that an- +niversary, the Minister must undertake a review of the +provisions and operation of this Act. +Report +(2) The Minister must cause a report of the review to be +tabled in each House of Parliament within the first 30 +days on which that House is sitting after the report has +been completed. +Amendments to the Act +55 Section 4 of the Use of French in Federally +Regulated Private Businesses Act is replaced by +the following: +Purpose +4 The purpose of this Act is to foster and protect the use +of French in federally regulated private businesses in +Quebec and regions with a strong francophone presence. +56 Subsection 7(1) of the Act is replaced by the +following: +Communications and services in French +7 (1) Consumers in Quebec or a region with a strong +francophone presence have the right to communicate in +French with and obtain available services in French from +a federally regulated private business that carries on +business in Quebec or the region. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Enactment of Act +Sections 54-56 + +Page 77 +57 (1) The portion of subsection 9(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Language rights at work +9 (1) Employees of a federally regulated private business +who occupy or are assigned to positions in a workplace in +Quebec or a region with a strong francophone presence +have the right to +(2) Subsection 9(2.1) of the Act is replaced by the +following: +Duty — offer to fill a position +(2.1) When a federally regulated private business that +has workplaces in Quebec or a region with a strong fran- +cophone presence publishes in a language other than +French an advertisement to fill a position — including +through recruitment, hiring, transfer or promotion — +that is assigned to one of those workplaces, the business +must also publish the advertisement in French and en- +sure the simultaneous publication of both linguistic ver- +sions by means that are of the same nature and that +reach a target public of a proportionally comparable size. +57.1 Subsection 9.2(1) of the Act is replaced by +the following: +Rights of trade unions +9.2 (1) A trade union that represents employees of a +federally regulated private business who occupy or are +assigned to positions in a workplace in Quebec or a re- +gion with a strong francophone presence has the right to +receive communications and documents from the feder- +ally regulated private business in French. +58 (1) The portion of subsection 10(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Fostering use of French +10 (1) A federally regulated private business that has +workplaces in Quebec or a region with a strong franco- +phone presence must take measures to foster the use of +French in those workplaces. Those measures must in- +clude +(2) The portion of subsection 10(1.1) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Amendments to the Act +Sections 57-58 + +Page 78 +Generalizing use of French +(1.1) A committee established under paragraph (1)(c) by +a federally regulated private business that has workplaces +in Quebec or a region with a strong francophone pres- +ence must develop programs intended to generalize the +use of French at all levels of the business in those work- +places, through the following: +59 (1) The portion of subsection 11(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Adverse treatment +11 (1) A federally regulated private business that has +workplaces in Quebec or a region with a strong franco- +phone presence must not treat adversely an employee +who occupies or is assigned to a position in one of those +workplaces for any of the following reasons: +(2) Subsection 11(3) of the Act is replaced by the +following: +Acquired rights in region with strong francophone +presence +(2.1) A federally regulated private business that has +workplaces in a region with a strong francophone pres- +ence must not treat adversely an employee who occupies +or is assigned to a position in one of those workplaces on +or before the day on which this subsection comes into +force for the sole reason that the employee does not have +a sufficient knowledge of French. +Language other than French +(3) Requiring an employee to have a knowledge of a lan- +guage other than French does not constitute adverse +treatment for the purposes of subsection (1) if the feder- +ally regulated private business is able to demonstrate +that a knowledge of that language is objectively required +by reason of the nature of the work to be performed by +the employee and, in the case of a business that has +workplaces in Quebec, the business sets out the reasons +that justify the requirement in any advertisement to fill a +position assigned to one of those workplaces that re- +quires such knowledge. +(3) The portion of subsection 11(4) of the Act be- +fore paragraph (a) is replaced by the following: +Language other than French — minimum conditions +(4) For the purposes of subsection (3), a federally regu- +lated private business that has workplaces in Quebec, be- +fore requiring knowledge of a language other than +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Amendments to the Act +Sections 58-59 + +Page 79 +French of an employee who occupies or is assigned to one +of those workplaces, must, in order to demonstrate that a +knowledge of that language is objectively required by rea- +son of the nature of the work to be performed by the em- +ployee, at a minimum, +(4) The portion of subsection 11(4) of the Act be- +fore paragraph (a) is replaced by the following: +Language other than French — minimum conditions +(4) For the purposes of subsection (3), in order to +demonstrate that a knowledge of a language other than +French is objectively required by reason of the nature of +the work to be performed by the employee, a federally +regulated private business must, before requiring such +knowledge, at a minimum, +(5) Subsections 11(6) and (7) of the Act are re- +placed by the following: +Prevention of adverse treatment +(6) A federally regulated private business that has work- +places in Quebec or a region with a strong francophone +presence must take all reasonable measures to prevent, +in the work environment, the adverse treatment of an +employee referred to in subsection (1) for any of the rea- +sons referred to in that subsection or of an employee re- +ferred to in subsection (2) for the reason referred to in +that subsection. +Cessation of adverse treatment +(7) If a federally regulated private business that has +workplaces in Quebec or a region with a strong franco- +phone presence is made aware of the adverse treatment, +in the work environment, of an employee referred to in +subsection (1) for any of the reasons referred to in that +subsection or of an employee referred to in subsection (2) +for the reason referred to in that subsection, it must take +all reasonable measures to make the adverse treatment +cease. +60 Subsection 16(1) of the Act is replaced by the +following: +Part IX of Official Languages Act +16 (1) Subject to this section and subsections 41(1) and +(3) and 41.1(1) and (3), Part IX of the Official Languages +Act applies in respect of rights and duties under sec- +tion 7. +61 Subsection 19(1) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Amendments to the Act +Sections 59-61 + +Page 80 +Part IX of Official Languages Act +19 (1) Subject to this section, sections 18 and 21 and +subsections 26(2), 41(2) and (4) and 41.1(2) and (4), Part +IX of the Official Languages Act applies with respect to a +complaint made under subsection 18(1) as if the federally +regulated private business that is the subject of the com- +plaint were a federal institution. +62 (1) Paragraph 33(1)(b) of the Act is replaced +by the following: +(b) defining “close to retirement”, “conditions that +could impede the learning of French”, “consumer”, +“employee”, “many years of service”, “region with a +strong francophone presence”, “treat adversely” and +any other term or expression that is used in any of sec- +tions 5 to 13 but not defined in section 2; +(2) Subsection 33(2) of the Act is replaced by the +following: +Different numbers +(2) A regulation made under paragraph (1)(a) may speci- +fy a different number of employees for federally regulat- +ed private businesses that have workplaces in Quebec, for +those that have workplaces in a region with a strong fran- +cophone presence and for those that do not have work- +places in Quebec or a region with a strong francophone +presence but carry on business in Quebec or such a re- +gion. +Factors for defining “region with a strong +francophone presence” +(2.1) In making a regulation that defines “region with a +strong francophone presence” under paragraph (1)(b), +the Governor in Council may take into account any fac- +tors that the Governor in Council considers appropriate, +including +(a) the number of francophones in a region; +(b) the number of francophones in a region as a pro- +portion of the region’s total population; and +(c) the vitality and specificity of French linguistic mi- +nority communities. +63 The Act is amended by adding the following +after section 41: +Compliance agreements — regions with a strong +francophone presence (communications and services) +41.1 (1) The Commissioner is not permitted to exercise, +before the day that may be fixed by order of the Governor +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Amendments to the Act +Sections 61-63 + +Page 81 +in Council, the powers under subsection 64.1(1) of the Of- +ficial Languages Act in respect of a complaint made by a +consumer in a region with a strong francophone presence +in respect of a right or duty under section 7. +Compliance agreements — regions with a strong +francophone presence (language of work) +(2) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.1(1) of the Offi- +cial Languages Act in respect of a complaint made by an +employee who occupies or is assigned to a position in a +workplace in a region with a strong francophone pres- +ence in respect of a right or duty under any of sections 9 +to 11. +Orders — regions with a strong francophone presence +(communications and services) +(3) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.5(1) of the Offi- +cial Languages Act in respect of a complaint made by a +consumer in a region with a strong francophone presence +in respect of a right or duty under section 7. +Orders — regions with a strong francophone presence +(language of work) +(4) The Commissioner is not permitted to exercise, be- +fore the day that may be fixed by order of the Governor in +Council, the powers under subsection 64.5(1) of the Offi- +cial Languages Act in respect of a complaint made by an +employee who occupies or is assigned to a position in a +workplace in a region with a strong francophone pres- +ence in respect of a right or duty under any of sections 9 +to 11. +R.S., c. L-2 +Related Amendments to the Canada +Labour Code +64 Subsection 9(2) of the Canada Labour Code is +amended by striking out “and” at the end of para- +graph (d), by adding “and” at the end of para- +graph (e) and by adding the following after para- +graph (e): +(f) any other full-time or part-time members that the +Governor in Council considers necessary to assist the +Board in carrying out its functions under the Use of +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Amendments to the Act +Sections 63-64 + +Page 82 +French in Federally Regulated Private Businesses +Act. +65 Subsection 10(3) of the Act is replaced by the +following: +Exception +(3) The members of the Board appointed under para- +graph 9(2)(e) or (f) are to be appointed by the Governor +in Council, on the recommendation of the Minister, to +hold office during good behaviour for terms not exceed- +ing three years each, subject to removal by the Governor +in Council at any time for cause. +Members appointed under paragraph 9(2)(f) +(3.1) The members of the Board appointed under para- +graph 9(2)(f) must have experience and expertise in offi- +cial language rights. +66 Subsection 11(2) of the Act is replaced by the +following: +Part-time occupation +(2) A part-time Vice-Chairperson, or a member appoint- +ed under paragraph 9(2)(e) or (f), must not hold any oth- +er employment or office in respect of which they receive +any remuneration and that is inconsistent with their du- +ties under this Act or the Use of French in Federally Reg- +ulated Private Businesses Act. +67 Section 12.02 of the Act is amended by adding +the following after subsection (4): +Members — paragraph 9(2)(f) +(5) For greater certainty, members appointed under +paragraph 9(2)(f) are not permitted to vote on the mak- +ing of regulations under section 15. +Transitional Provision +Minister of Canadian Heritage +68 The Minister of Canadian Heritage may, until +the day on which the Use of French in Federally +Regulated Private Businesses Act, as enacted by +section 54, comes into force, take any measure or +carry out any activity in Canada that the Minister +considers necessary for the implementation of +sections 12 and 13 of that Act. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 2 Use of French in Federally Regulated Private Businesses Act +Related Amendments to the Canada Labour Code +Sections 64-68 + +Page 83 +PART 3 +Coordinating Amendments and +Coming into Force +Coordinating Amendments +This Act +69 On the first day on which both sections 37 and +54 of this Act are in force, +(a) subsection 16(4) of the Use of French in +Federally Regulated Private Businesses Act is +replaced by the following: +Non-application +(4) Section 56, subsections 65(3) and (4), sections 65.1 to +65.95 and subsection 66(3) of the Official Languages Act +do not apply in respect of complaints or investigations +relating to a right or duty under section 7. +(b) subsection 19(6) of the Use of French in +Federally Regulated Private Businesses Act is +replaced by the following: +Non-application +(6) Section 56, subsections 65(3) and (4), sections 65.1 to +65.95 and subsection 66(3) of the Official Languages Act +do not apply in respect of the complaint. +Bill C-11 +70 (1) Subsections (2) and (3) apply if Bill C-11, +introduced in the 1st session of the 44th Parlia- +ment and entitled the Online Streaming Act (in +this section referred to as the “other Act”), re- +ceives royal assent. +(2) On the first day on which both section 2 of the +other Act and section 21 of this Act are in force, +paragraph 2(3)(b) of the Broadcasting Act is re- +placed by the following: +(b) the commitment of the Government of Canada to +enhance the vitality of English and French linguistic +minority communities in Canada and to support and +assist their development, taking into account their +uniqueness, diversity and historical and cultural con- +tributions to Canadian society, as well as to foster the +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 3 Coordinating Amendments and Coming into Force +Sections 69-70 + +Page 84 +full recognition and use of both English and French in +Canadian society. +(3) On the first day on which both section 30 of +the other Act and section 21 of this Act are in +force, section 42.1 of the Official Languages Act is +replaced by the following: +Recognition — Canadian Broadcasting Corporation +42.1 The Government of Canada recognizes that the +Canadian Broadcasting Corporation, in carrying out its +purposes under the Broadcasting Act and subject to any +applicable orders and regulations of the Canadian Radio- +television and Telecommunications Commission, con- +tributes through its activities to enhancing the vitality of +the English and French linguistic minority communities +in Canada and to the protection and promotion of both +official languages. This recognition is made while re- +specting the freedom of expression and the journalistic, +creative and programming independence enjoyed by the +Canadian Broadcasting Corporation. +Coming into Force +First anniversary +71 (1) Section 12 comes into force on the first an- +niversary of the day on which this Act receives +royal assent. +Second anniversary +(1.1) Subsections 16(3.1) and (5) come into force +on the second anniversary of the day on which +this Act receives royal assent. +Order in council +(2) Section 23 comes into force on a day to be +fixed by order of the Governor in Council. +Order in council +(3) Subsections 36(2) to (4), section 37, subsection +38(2), section 39 and subsections 43(1) and (3) +come into force on a day to be fixed by order of +the Governor in Council. +Order in council +(4) The provisions of the Use of French in Feder- +ally Regulated Private Businesses Act, as enact- +ed by section 54, and sections 64 to 67 come into +force on a day to be fixed by order of the Gover- +nor in Council. +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 3 Coordinating Amendments and Coming into Force +Coordinating Amendments +Sections 70-71 + +Page 85 +Second anniversary +(5) Sections 55 to 57.1, subsections 58(1) and 59(1) +to (3) and (5) and sections 60 to 63 come into force +on the second anniversary of the day fixed under +subsection (4). +Order in council +(6) Subsection 58(2) comes into force on a day to +be fixed by order of the Governor in Council. +Order in council +(7) Subsection 59(4) comes into force on a day to +be fixed by order of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 15: An Act for the Substantive Equality of Canada’s Official Languages +PART 3 Coordinating Amendments and Coming into Force +Coming into Force +Section +71 + +Page 86 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-14_4.txt b/task6_model_deployment/assets/C-14_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..60f6140b504d161a0436ab0c48b1c25a48ada1a1 --- /dev/null +++ b/task6_model_deployment/assets/C-14_4.txt @@ -0,0 +1,205 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 6 +An Act to amend the Constitution Act, 1867 +(electoral representation) +ASSENTED TO +JUNE 23, 2022 +BILL C-14 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Constitution Act, 1867 +(electoral representation)”. +SUMMARY +This enactment amends section 51 of the Constitution Act, 1867 +to provide that, when the number of members of the House of +Commons and the representation of the provinces in that House +are readjusted on the completion of each decennial census, a +province will not have fewer members assigned to it than were +assigned during the 43rd Parliament. It also includes transitional +measures providing for the application of that amendment to the +readjustment of electoral boundaries under the Electoral Bound- +aries Readjustment Act following the 2021 decennial census. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 6 +An Act to amend the Constitution Act, 1867 (electoral +representation) +[Assented to 23rd June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Alternative Title +Alternative title +1 This Act may be cited as the Preserving Provincial +Representation in the House of Commons Act. +30-31 Vict., c. 3 (U.K.); 1982, c. 11 (U.K.) +Constitution Act, 1867 +2011, c. 26, s. 2 +2 Rule 2 of subsection 51(1) of the Constitution +Act, 1867 is replaced by the following: +2. +If the number of members assigned to a +province by the application of rule 1 and sec- +tion 51A is less than the total number assigned +to that province during the 43rd Parliament, +there shall be added to the number of members +so assigned the number of members that will +result in the province having the same number +of members as were assigned during that Par- +liament. +Interpretation +Deemed reference +3 A reference to the Constitution Acts, 1867 to +1982 is deemed to include a reference to section 2. +2021-2022 + +Page 4 +Transitional Provisions +Definitions +4 (1) The following definitions apply in this sec- +tion and section 5. +Act means the Electoral Boundaries Readjust- +ment Act. (Loi) +old calculation means the calculation of the num- +ber of members of the House of Commons to be +assigned to each province done by the Chief Elec- +toral Officer under subsection 14(1) of the Act, +the statement of the results of which was pub- +lished in the Canada Gazette on October 16, 2021. +(calcul antérieur) +Words and expressions +(2) Unless the context otherwise requires, words +and expressions used in this section and section 5 +have the same meaning as in the Act. +New calculation +5 (1) As soon as feasible after the day on which +this section comes into force, the Chief Electoral +Officer must calculate the number of members of +the House of Commons to be assigned to each +province under subsection 14(1) of the Act, sub- +ject and according to the provisions of section 51 +of the Constitution Act, 1867 and the rules set out +in that section as they are amended by section 2, +and on completing that calculation must cause a +statement to be published in the Canada Gazette +setting out the results. +Province with different number of members resulting +from new calculation +(2) If the calculation referred to in subsection (1) +results in a different number of members of the +House of Commons for a province than was ob- +tained under the old calculation, +(a) any report referred to in subsection 14(2) of +the Act that is prepared in respect of the +province on the basis of the old calculation, +and anything done under sections 19 to 23 of +the Act on the basis of the report, are nullities; +(b) the +commission +established +for +the +province under section 3 of the Act in respect +of the most recent decennial census must pre- +pare a report under subsection 14(2) of the Act +in respect of the province on the basis of the +calculation referred to in subsection (1); and +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Sections 4-5 + +Page 5 +(c) the duties and functions set out in sections +19 to 23 of the Act are to be performed in re- +spect of the province following the preparation +of the report under paragraph (b), and the 10- +month period referred to in subsection 20(1) of +the Act is, in respect of the province, deemed +to begin on the day on which the statement re- +ferred to in subsection (1) is published in the +Canada Gazette. +No representation order before coming into force +(3) If, before the day on which this section comes +into force, no representation order was prepared +and transmitted under subsection 24(1) of the Act +on the basis of the old calculation, the Chief Elec- +toral Officer must — without waiting for the re- +port prepared under subsection 20(1) of the Act +for a province referred to in subsection (2) — pre- +pare and transmit a representation order under +subsection 24(1) of the Act that applies in respect +of all provinces other than that province. +Representation order before coming into force +(4) If, before the day on which this section comes +into force, a representation order was prepared +and transmitted under subsection 24(1) of the Act +on the basis of the old calculation, that represen- +tation order and any proclamation made under +subsection 25(1) of the Act that declares it to be in +force are nullities only in respect of a province +referred to in subsection (2). +Representation order and proclamation — province +referred to in subsection (2) +(5) If subsection (3) or (4) applies, a representa- +tion order is to be prepared under subsection +24(1) of the Act, and a proclamation is to be made +under subsection 25(1) of the Act, in respect of a +province referred to in subsection (2) and on the +basis of the calculation referred to in subsec- +tion (1). +Previous representation order applies +(6) For greater certainty, the representation or- +der annexed to the Proclamation Declaring the +Representation Order to be in Force Effective on +the First Dissolution of Parliament that Occurs +after May 1, 2014, registered as SI/2013-102, +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Section +5 + +Page 6 +continues to apply in respect of a province re- +ferred to in subsection (2) until the representa- +tion order referred to in subsection (5) becomes +effective under subsection 25(1) or (2) of the Act. +Administrative consolidation +(7) When the representation order and procla- +mation referred to in subsection (5) are pub- +lished in the Canada Gazette under section 26 of +the Act, the Chief Electoral Officer must publish +on their website an administrative consolidation +consisting of that representation order and the +portion of the representation order referred to in +subsection (3) or (4), as the case may be, that ap- +plies in respect of all provinces other than a +province referred to in subsection (2). The con- +solidation must set out, in respect of each +province, the day on which the applicable repre- +sentation order came into force. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 6: Preserving Provincial Representation in the House of Commons Act +Transitional Provisions +Section +5 + +Page 7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-15_4.txt b/task6_model_deployment/assets/C-15_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..5888376d4a9bb408b965a00bd01c89c2fbcf6e6b --- /dev/null +++ b/task6_model_deployment/assets/C-15_4.txt @@ -0,0 +1,2580 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 3 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2022 +ASSENTED TO +MARCH 31, 2022 +BILL C-15 + +Page 2 +SUMMARY +This enactment grants the sum of $13,209,519,773 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 3 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2022 +[Assented to 31st March, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2022, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 5, +2021–22. +$13,209,519,773 granted for 2021–22 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $13,209,519,773 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (C) for that +fiscal year as set out in as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2021. +2021-2022 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2021. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2023, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2022. +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (C), 2021–22, the amou +the items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atl +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1c +– Payments to the corporation for operating and cap +CANADA MORTGAGE AND HOUSING CORPORATIO +Société canadienne d’hypothèques et de logemen +1c +– Payments to reimburse the Corporation for the am +grants, contributions and expenditures made, and +penses incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or t +or functions conferred on the Corporation und +ment, in accordance with the Corporation’s au +Mortgage and Housing Corporation Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transp +1c +– Payments to the Authority for operating and capit +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1c +– Payments to the Corporation for operating expend +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH A +Centre canadien d’hygiène et de sécurité au trava +1c +– Program expenditures +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 6 +Vote No. +Items +from the provision of internal support services un +Act +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personn +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +CANADIAN NORTHERN ECONOMIC DEVELOPMENT +Agence canadienne de développement économiq +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +– Contributions +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1c +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5c +– Capital expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from its operations, including the provision of int +der section 29.2 of that Act +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 7 +Vote No. +Items +– Authority to deposit into the Inmate Welfare Fund +the fiscal year from projects operated by inmates +Fund +– Authority to operate canteens in federal institution +the fiscal year, revenue from sales into the Inmate +– Payments, in accordance with terms and condition +ernor in Council, +(a) to or on behalf of discharged inmates who +caused by participation in normal program act +tions; and +(b) to dependants of deceased inmates and dis +deaths resulted from participation in normal p +institutions +– Authority for the Minister of Public Safety and Em +subject to the approval of the Governor in Counci +ment with any province for +(a) the confinement in institutions of that prov +tenced, committed or transferred to a penitent +(b) compensation for the maintenance of such +(c) payment in respect of the construction and +stitutions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from its operations, including the provision of int +der section 29.2 of that Act +5c +– Capital expenditures, including +(a) payments to Indigenous governing bodies +tions, as defined in section 79 of the Correctio +lease Act, in connection with the provision of c +der an agreement referred to in section 81 of t +(b) payments to non-profit organizations invol +tions operations, provinces and municipalities +construction costs +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1c +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALIT +Ministère des Femmes et de l’Égalité des genres +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1c +– Operating expenditures +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 8 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) collaborative research agreements and rese +(b) the grazing and breeding activities of the C +gram; +(c) the administration of the AgriStability prog +(d) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the activities of the Canadian Conservation +Heritage Information Network and the Canadia +tion Office; +(b) activities undertaken under the Capital Exp +(c) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year from the provision of s +tional Experience Canada — revenues that it rece +from the provision of those services +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 9 +Vote No. +Items +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions, including the provision of goods an +15c +– The forgiveness, as referred to in section 24.1 of t +tion Act, of a debt due to Her Majesty in right of C +of $2,765 related to an immigration loan +20c +– The writing off, as referred to in subsection 25(2) o +tration Act, of 257 debts due to Her Majesty in rig +to $172,941 related to immigration loans +DEPARTMENT OF CROWN-INDIGENOUS RELATION +AFFAIRS +Ministère des Relations Couronne-Autochtones e +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or +performed on property that is not federal propert +ed in respect of that property +– Authority to provide, in respect of Indian and Inuit +activities, for the capacity development for Indian +nishing of materials and equipment +– Authority to sell electric power to private consum +when alternative local sources of supply are not a +with terms and conditions approved by the Gove +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEV +Ministère de l’Emploi et du Développement socia +1c +– Operating expenditures +– Authority to make recoverable expenditures in rel +the Canada Pension Plan and the Employment Ins +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of services to assist provinces +provincial programs funded under Labour Ma +ments; +(b) the provision of internal support services u +Act; +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 10 +Vote No. +Items +(c) any amount charged to a Crown corporatio +of the Government Employees Compensation +gation costs for subrogated claims for Crown c +(d) the portion of the Government Employees +partmental or agency subrogated claim settlem +costs +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +10c +– The writing off, as referred to in subsection 25(2) o +tration Act, of 26,711 debts due to Her Majesty in +ing to $170,358,003 related to student loans and a +der the Canada Student Financial Assistance Act a +Act +DEPARTMENT OF FINANCE +Ministère des Finances +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1c +– Operating expenditures +– Canada’s share of expenses of the international fi +– Authority to provide free office accommodation fo +eries commissions +– Authority to make recoverable advances in the am +the international fisheries commissions of joint co +– Authority to make recoverable advances for trans +and other shipping services performed for individ +and other governments in the course of, or arisin +jurisdiction in navigation, including aids to naviga +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +(a) in the course of, or arising from, the activit +Guard; and +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 11 +Vote No. +Items +(b) from the provision of internal support serv +that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces, munici +vate authorities as contributions towards constru +ies +– Authority for the purchase and disposal of comme +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND D +Ministère des Affaires étrangères, du Commerce +1c +– Operating expenditures, including those related to +Canada’s representatives abroad, to the staff of th +to the assignment of Canadians to the staffs of in +– Authority to make recoverable advances to intern +amounts not exceeding the amounts of the share +– Expenditures in respect of the provision of office a +ternational Civil Aviation Organization +– Authority to make recoverable expenditures for as +tion of distressed Canadian citizens and Canadian +abroad, including their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadi +tute, +(ii) trade missions and other international b +vices, +(iii) investment development services, +(iv) international telecommunication servic +(v) other services provided abroad to other +agencies, Crown corporations and non-fede +(vi) specialized consular services +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 12 +Vote No. +Items +– Contributions, including payments for other speci +provision of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and +international security, international developme +DEPARTMENT OF HEALTH +Ministère de la Santé +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services or the sale of prod +well-being and to regulatory activities; and +(b) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions, in the form of monetary payments +or services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or +performed on property that is not federal propert +ed in respect of that property +– Authority to provide, in respect of Indian and Inuit +activities, for the capacity development for Indian +nishing of materials and equipment +– Authority to sell electric power to private consum +when alternative local sources of supply are not a +with terms and conditions approved by the Gove +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of services or the sale of prod +protection and medical services; and +(b) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 13 +Vote No. +Items +10c +– The grants listed in any of the Estimates for the fis +– Contributions, in the form of monetary payments +or services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of internal support services u +Act, and the provision of internal support serv +lectual Property Office; +(b) activities and operations related to commu +Communications Research Centre; +(c) services and insolvency processes under th +vency Act at the Office of the Superintendent o +(d) activities and operations carried out by Cor +the Canada Business Corporations Act, the Bo +Canada Cooperatives Act and the Canada Not- +Act; and +(e) services and regulatory processes for merg +matters, including pre-merger notifications, ad +and written opinions, under the Competition A +reau +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of mandatory legal services t +and agencies; +(b) the provision to Crown corporations, non-f +international organizations of optional legal se +with the Department’s mandate; and +(c) the provision of internal support services u +Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 14 +Vote No. +Items +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1c +– Operating expenditures +– Authority for total commitments, subject to allotm +Board, of $46,061,550,858 for the purposes of Vot +partment regardless of the year in which the paym +ments comes due (of which it is estimated that $2 +due for payment in future years) +– Authority, subject to the direction of the Treasury +able expenditures or advances in respect of mate +vices performed on behalf of, individuals, corpora +other federal departments and agencies and othe +– Payments +(a) in respect of pension, insurance and social +er arrangements for employees locally engage +(b) in respect of the administration of such pro +including premiums, contributions, benefit pay +expenditures made in respect of such employe +sons that the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year, including from the provision of internal s +section 29.2 of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +tions, which grants and contributions may include +(a) monetary payments or, in lieu of payment +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by +in accordance with section 3 of The Defence A +(i) for the provision or transfer of defence e +(ii) for the provision of services for defence +(iii) for the provision or transfer of supplies +purposes +15c +– Payments +(a) in respect of insurance and benefit program +for members of the Regular Force and the Res +an Forces; and +(b) tin respect of the administration of such pr +including premiums, contributions, benefit pay +expenditures made in respect of such membe +sons that the Treasury Board determines +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 15 +Vote No. +Items +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the sale of forestry and information produc +(b) the issue of licences, permits and certificate +Act and the Explosives Regulations, 2013; +(c) training and certification activities related to +referred to in paragraph (b); +(d) research, consultation, testing, analysis and +and research products as part of the departme +(e) the provision of internal support services u +Financial Administration Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENC +Ministère de la Sécurité publique et de la Protecti +1c +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year including from the provision of internal s +section 29.2 of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNME +Ministère des Travaux publics et des Services gou +1c +– Operating expenditures for the provision of accom +central services +– Authority to make recoverable expenditures in rel +the Canada Pension Plan, the Employment Insura +Property Management Act +– Authority to expend revenues that it receives duri +from the provision of accommodation, common a +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +cluding from the provision of internal support ser +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– To increase from $20,000,000 to $30,000,000 the a +gregate of expenditures made for the purposes o +Revolving Fund — established by Public Works an +Vote 23d, Appropriation Act No. 4, 1994–95, as am +and Government Services Vote 12b, Appropriatio +and Public Works and Government Services Vote +No. 2, 2011-12 — may exceed that Fundʼs revenue +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1c +– Operating expenditures +– Authority for the Minister of the Environment to e +quired by different Boards at the remuneration th +mine +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of internal support se +of that Act and from the provision of services, the +ucts, the collection of entrance fees, the granting +of licenses or other authorizations, including +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring +the oil sands; +(e) fees for entry to federal real property or fed +(f) permits; and +(g) services in respect of federal real property +including the granting of surface leases to oil a +the issuance of licences for grazing +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces and mu +tions towards construction done by those bodies +– Authority to make recoverable advances not exce +shares of provincial and outside agencies of the c +cluding expenditures on other than federal prope +10c +– The grants listed in any of the Estimates for the fis +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 17 +Vote No. +Items +– Contributions, including ones to developing count +lateral Fund for the Implementation of the Montre +form of monetary payments or the provision of g +vices +DEPARTMENT OF TRANSPORT +Ministère des Transports +1c +– Operating expenditures +– Authority to make expenditures on other than fed +course of, or arising out of the exercise of jurisdic +– Authority for the payment of commissions for rev +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +cluding from the provision of internal support ser +of that Act +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1c +– Operating expenditures +– Expenditures related to the upkeep of real propert +including engineering and other investigatory pla +not add tangible value to the property, payment o +public utilities +– Expenditures related to, subject to the approval of +(a) necessary remedial work on properties con +firm price contracts and sold under the Vetera +c. V-4), to correct defects for which neither the +tor may be held financially responsible; and +(b) other work on other properties that is requ +tor’s interest or right in those properties +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFIC +Ministère de la Diversification de l’économie de l’ +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 18 +Vote No. +Items +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of internal support services un +Act +– The payment to each member of the Queen’s Priv +is a Minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA F +QUEBEC +Agence de développement économique du Canad +Québec +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +5c +– The grants listed in any of the Estimates for the fis +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR +Agence fédérale de développement économique +1c +– Operating expenditures +– The payment to each member of the Queenʼs Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +FINANCIAL TRANSACTIONS AND REPORTS ANALY +Centre d’analyse des opérations et déclarations f +1c +– Program expenditures +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfu +1c +– Program expenditures +INTERNATIONAL JOINT COMMISSION (CANADIAN +Commission mixte internationale (section canadi +1c +– Program expenditures +– Expenses of the Canadian Section, including salar +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 19 +Vote No. +Items +– Expenses of studies, surveys and investigations b +International References +– Expenses of the Commission under the Canada-U +Water Quality Agreement +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1c +– Program expenditures +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1c +– Operating expenditures +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +– Contributions, including the provision of goods an +national Thirty Meter Telescope Observatory +NATIONAL SECURITY AND INTELLIGENCE REVIEW +Secrétariat de l’Office de surveillance des activité +nationale et de renseignement +1c +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARC +Conseil de recherches en sciences naturelles et en +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fis +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1c +– Operating expenditures +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +10c +– The grants listed in any of the Estimates for the fis +– Contributions +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from +(a) the provision of audit professional services +dian Council of Legislative Auditors; and +(b) the inquiries conducted under section 11 o +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 20 +Vote No. +Items +OFFICE OF THE COMMISSIONER FOR FEDERAL JUD +Bureau du commissaire à la magistrature fédérale +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of administrative services and +– Remuneration, allowances and expenses for judg +judges of the Supreme Court of Yukon, the Supre +west Territories and the Nunavut Court of Justice +Judges Act +5c +– Operating expenditures — Canadian Judicial Coun +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIO +Bureau du directeur des poursuites pénales +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from +(a) the provision of prosecution and prosecutio +(b) the provision to Crown corporations, non-f +international organizations of optional prosecu +related services that are consistent with the Of +(c) the provision of internal support services u +Act +OFFICES OF THE INFORMATION AND PRIVACY COM +CANADA +Commissariats à l’information et à la protection d +1c +– Program expenditures — Office of the Information +PARKS CANADA AGENCY +Agence Parcs Canada +1c +– Program expenditures +– Capital expenditures +– The grants listed in any of the Estimates for the fis +– Contributions, including +(a) expenditures on other than federal propert +(b) payments to provinces and municipalities a +the cost of undertakings carried out by those b +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du C +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of services to process record s +for persons convicted of offences under federal A +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 21 +Vote No. +Items +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the sale of products, the provision of inspec +vision of internal support services under section 2 +10c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year including from the provision of internal s +section 29.2 of that Act +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fis +amount listed for any grant may be increased or d +approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year from the provision of in +services under the Shared Services Canada Act — +in that fiscal year from the provision of those serv +5c +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +cal year from the provision of information techno +Shared Services Canada Act +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1c +– Payments to the Council that are referred to in par +dards Council of Canada Act +STATISTICS CANADA +Statistique Canada +1c +– Program expenditures +– The grants listed in any of the Estimates for the fis +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +tures that it incurs in that fiscal year — revenues t +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 22 +Vote No. +Items +fiscal year including from the provision of interna +section 29.2 of that Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of +tion Act, to expend in the fiscal year — in order to +it incurs in that fiscal year — revenues that it rece +from the provision of internal support services un +Act and from its other activities +– The payment to each member of the Queen’s Priv +is a minister without portfolio, or a minister of Sta +over a ministry of State, of a salary — paid annua +riod less than a year — that does not exceed the s +Salaries Act, rounded down to the nearest hundre +67 of the Parliament of Canada Act, to ministers o +ministries of State +15c +Compensation Adjustments +– Authority granted to the Treasury Board to supple +ation for the fiscal year that may need to be partia +result of adjustments made to terms and conditio +ment of the federal public administration, includin +Mounted Police, as well as of members of the Can +appointed by the Governor in Council and employ +tions as defined in subsection 83(1) of the Financi +30c +Paylist Requirements +– Authority granted to the Treasury Board to supple +ation for the fiscal year for +(a) requirements related to parental and mater +(b) entitlements on cessation of service or emp +(c) adjustments that have not been provided fr +tion Adjustments, made to terms and conditio +ment of the federal public administration, inclu +Mounted Police, as well as of members of the +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1c +– Payments to the corporation in respect of the cost +– Payments to the corporation for capital expenditu +– Payments to the corporation for the provision of r +Canada in accordance with contracts entered into +graph (c)(i) of Transport Vote 52d, Appropriation +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 + +Page 23 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (C) 2021-2022, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1c +– Paiements à l’Administration pour les dépenses de +les dépenses en capital +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CA +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for the +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses p +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la vente de +tation de services d’inspection et de la prestation +internes en vertu de l’article 29.2 de cette loi +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 24 +No du crédit +Postes +AGENCE DE PROMOTION ÉCONOMIQUE DU CANAD +Atlantic Canada Opportunities Agency +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +DE L’ONTARIO +Federal Economic Development Agency for South +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +AGENCE PARCS CANADA +Parks Canada Agency +1c +– Dépenses du programme +– Dépenses en capital +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5c +– Dépenses en capital +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 25 +No du crédit +Postes +BUREAU DU COMMISSAIRE À LA MAGISTRATURE F +Office of the Commissioner for Federal Judicial A +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +nistratifs et de la formation judiciaire +– Traitements, indemnités et dépenses pour les juge +adjoints de la Cour suprême du Yukon, de la Cour +toires du Nord-Ouest et de la Cour de justice du N +dans la Loi sur les juges +5c +– Dépenses de fonctionnement — Conseil canadien +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services de poursuites et les services con +b) les services de poursuites et les services con +au mandat du Bureau — fournis de manière fa +tés d’État et à des organisations non fédérales +c) les services de soutien internes fournis en ve +de cette loi. +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services professionnels de vérification au +Conseil canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +ficateur général. +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU +Canadian Centre for Occupational Health and Safe +1c +– Dépenses du programme +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARA +FINANCIÈRES DU CANADA +Financial Transactions and Reports Analysis Cent +1c +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIO +Communications Security Establishment +1c +– Dépenses du programme +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de se +ment la prestation de services de soutien internes +29.2 de cette loi +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1c +– Dépenses du programme — Commissariat à l’info +COMMISSION CANADIENNE DES DROITS DE LA PER +Canadian Human Rights Commission +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1c +– Dépenses du programme +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1c +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +le traitement des demandes de suspension du cas +personnes condamnées pour des infractions à des +fédéraux +COMMISSION MIXTE INTERNATIONALE (SECTION C +International Joint Commission (Canadian Section +1c +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +Commission en vertu du mandat international qu +– Dépenses faites par la Commission en vertu de l’A +et les États-Unis relatif à la qualité de l’eau dans le +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1c +– Paiements au Conseil au titre de l’alinéa 5a) de la +nadien des normes +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +CONSEIL DE RECHERCHES EN SCIENCES NATURELL +Natural Sciences and Engineering Research Coun +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1c +– Dépenses de fonctionnement +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et d +servatoire international du Télescope de trente mè +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1c +– Paiements à la société pour les dépenses de fonct +penses en capital +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +15c +– Renonciation, au titre de l’article 24.1 de la Loi sur +nances publiques, à une créance relative à un prê +grant, due à Sa Majesté du chef du Canada et s’él +20c +– Radiation, au titre du paragraphe 25(2) de la Loi su +nances publiques, de 257 dettes relatives à des pr +migrants, dues à Sa Majesté du chef du Canada e +172 941 $ +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1c +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +Trésor, des engagements totalisant 46 061 550 858 +dits 1, 5 et 10 du ministère, quelle que soit l’année +sera effectué tout paiement afférent à l’un ou l’aut +ments (et dont il est estimé qu’une tranche de 23 3 +dra payable dans les années à venir) +– Autorisation de faire des dépenses ou des avances +réserve des directives du Conseil du Trésor, à l’ég +à des particuliers, des sociétés, des organismes ex +nistères ou organismes fédéraux et d’autres admi +services rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés s +du Canada; +b) de l’administration de ces programmes ou e +les primes, contributions, avantages, frais et au +gés pour les employés recrutés sur place à l’ex +pour d’autres personnes déterminées par le Co +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +contributions, y compris : +a) les montants versés à un bénéficiaire ou ce +tamment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées p +conseil, aux termes de l’article 3 de la Loi de 19 +défense, pour : +(i) l’acquisition ou le transfert d’équipemen +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +(ii) la fourniture de services aux fins de défe +(iii) l’acquisition ou le transfert de fourniture +aux fins de défense. +15c +– Paiements effectués dans le cadre : +a) de programmes d’assurance et d’avantages +ententes pour les militaires de la force régulièr +serve des Forces canadiennes; +b) de l’administration de ces programmes ou e +au titre des primes, contributions, avantages s +dépenses engagés pour ces militaires et pour d +déterminées par le Conseil du Trésor. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMI +CANADIEN +Department of Western Economic Diversification +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les ententes de recherche concertée et les se +b) les activités de pâturage et de reproduction +pâturages communautaires; +c) l’administration du programme « Agri-stabil +d) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services juridiques fournis de manière ob +tères et organismes fédéraux; +b) les services juridiques — conformes au man +fournis de manière facultative à des sociétés d +sations non fédérales ou internationales; +c) les services de soutien internes fournis en ve +de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services — ou la vente de pr +chant à la santé, au bien-être et aux activités d +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PR +Department of Public Safety and Emergency Prep +1c +– Dépenses de fonctionnement +– Dépenses en capital +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1c +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +10c +– Radiation, au titre du paragraphe 25(2) de la Loi su +nances publiques, de 26 711 dettes relatives à des +troyés au titre de la Loi fédérale sur l’aide financiè +de la Loi sur les prêts aux apprentis dues à Sa Ma +Canada et sʼélevant au total à 170 358 003 $ +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1c +– Dépenses de fonctionnement +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +– Autorisation au ministre de l’Environnement d’eng +conseils dont les commissions peuvent avoir beso +ceux-ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de lʼarticle 29.2 +prestation de services, de la vente de produits d’in +ception de droits d’accès ou de l’octroi de baux, d +autorisations, notamment : +a) les services de recherche, les services d’ana +scientifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +veillance des sables bitumineux; +e) les droits d’accès à des biens immeubles féd +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles f +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à titre de contributions aux travaux de constructio +administrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des org +et des organismes de l’extérieur, y compris les dé +l’égard de propriétés n’appartenant pas au gouve +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dévelo +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d’ +services +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +propriété intellectuelle du Canada; +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +b) les activités liées aux recherches sur les com +tre de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +merce, de la Loi canadienne sur les coopérativ +enne sur les organisations à but non lucratif; +e) les services et la procédure réglementaire au +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +les avis consultatifs au titre de la Loi sur la con +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1c +– Dépenses de fonctionnement, y compris celles liée +représentants du Canada à l’étranger, à leur perso +diens affectés par le gouvernement canadien au p +nismes internationaux +– Autorisation de faire des avances recouvrables à d +nationaux jusqu’à concurrence de la valeur des ac +sein de ces organismes +– Dépenses relatives aux locaux de l’Organisation d +ternationale +– Autorisation d’effectuer des dépenses recouvrable +toyens et résidents canadiens qui se trouvent en d +y compris leurs personnes à charge, et pour rapat +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +ment du commerce international, +(iii) les services de développement des inve +(iv) les services de télécommunication inter +(v) les autres services fournis à l’étranger à +organismes, sociétés d’État et autres organ +rales, +(vi) les services consulaires spécialisés. +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres i +fourniture de biens et de services pour : +a) la promotion du commerce et de l’investisse +b) l’aide humanitaire internationale et l’aide fo +sécurité internationale, le développement inter +mondiale. +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1c +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens immeu +compris celles relatives à des travaux de génie et +nique qui n’ajoutent aucune valeur tangible au bie +ment des taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en c +afférentes : +a) aux travaux de réparation nécessaires sur de +construites en vertu de contrats particuliers à p +conformément à la Loi sur les terres destinées +tants (S.R.C. (1970), ch. V-4), afin de corriger de +ni l’ancien combattant ni l’entrepreneur ne peu +cièrement responsables; +b) à tout autre travail qui s’impose sur d’autres +sauvegarder le droit ou l’intérêt que le directeu +de ces propriétés. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +montant inscrit à chacune des subventions pouva +réserve de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GEN +Department for Women and Gender Equality +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1c +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des commi +des pêches +– Autorisation de fournir gratuitement des locaux au +nationales des pêches +– Autorisation de faire des avances recouvrables éq +tants de la quote-part de ces commissions dans le +partagés +– Autorisation de faire des avances recouvrables po +transport et d’arrimage et d’autres services de la m +fournis à des particuliers, à des organismes indép +gouvernements en lien avec l’exercice de sa comp +navigation, y compris les aides à la navigation et +time +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de la Garde côtière canadienne; +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +– Autorisation de faire des paiements aux provinces +à des autorités locales ou privées à titre de contrib +de construction entrepris par ces administrations +– Autorisation d’acheter des bateaux de pêche comm +poser +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la vente de produits d’information et de prod +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 s +c) la formation et les attestations de formation +glement visés à l’alinéa b); +d) la perception, dans le cadre des activités du +pour des services de recherche, de consultatio +lyse et d’administration et pour l’accès à des tr +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +e) la prestation de services de soutien internes +29.2 de la Loi sur la gestion des finances publiq +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1c +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +raux dans le cadre de l’exercice d’une compétence +nautique +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +– Autorisation de payer des commissions pour le re +nus en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1c +– Dépenses de fonctionnement pour la prestation de +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +services communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Augmentation portant de 20 000 000 $ à 30 000 000 +quel le total des dépenses effectuées pour le Fond +Bureau de la traduction, établi par le crédit 23d de +pour 1994-1995 (Travaux publics et Services gouv +fié par le crédit 12b de la Loi de crédits no 4 pour 2 +publics et Services gouvernementaux) et par le cr +crédits no 2 pour 2011-2012 (Travaux publics et Se +taux), peut dépasser les recettes de ce fonds +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de l’Institut canadien de conserv +nadien d’information sur le patrimoine et du B +des produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +tale »; +c) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1c +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi e +tés +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +15c +Rajustements à la rémunération +– Autorisation donnée au Conseil du Trésor d’augme +cordé pour l’exercice qui peut nécessiter un financ +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +intégral par suite de rajustements effectués aux m +ou d’emploi de l’administration publique fédérale +darmerie royale du Canada, des membres des For +personnes nommées par le gouverneur en consei +sociétés d’État, au sens du paragraphe 83(1) de la +finances publiques +30c +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de service +c) des rajustements apportés aux modalités de +de l’administration publique fédérale, notamm +royale du Canada, et des membres des Forces +n’ont pas été pourvus par le crédit 15, Rajustem +tion. +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1c +– Dépenses du programme +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1c +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +nus tirés, au cours de l’exercice, des activités des +cette caisse +– Autorisation d’exploiter des cantines dans les étab +et de verser les recettes, au cours de l’exercice, à +sance des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inca +sultant de leur participation aux activités norm +sements fédéraux ou pour le compte de tels dé +b) aux personnes à charge de détenus — libéré +à la suite de leur participation à de telles activi +– Autorisation au ministre de la Sécurité publique et +vile, sous réserve de l’approbation du gouverneur +conclure une entente avec le gouvernement de to +selon le cas : +a) de l’incarcération, dans les établissements d +personnes condamnées ou transférées dans u +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +de ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +5c +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autocht +ticle 79 de la Loi sur le système correctionnel e +sous condition, au titre d’un accord visé à l’art +prévoyant la prestation de services correctionn +b) aux organisations à but non lucratif prenant +correctionnelles communautaires, aux provinc +tés, à titre de contributions pour leurs travaux +pectifs. +SERVICES PARTAGÉS CANADA +Shared Services Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5c +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de technologie de l’information au titre de la +tagés Canada +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1c +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1c +– Paiements à la Société pour les dépenses de fonct +STATISTIQUE CANADA +Statistics Canada +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1c +– Paiements à la société pour les dépenses liées à sa +– Paiements à la société pour les dépenses en capita +– Paiements à la société en vue de la prestation d’un +au Canada, conformément aux contrats conclus e +c)(i) du crédit 52d (Transports) de la Loi no 1 de 19 +de crédits +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 1 (French) + +Page 43 +SCHEDULE 2 +Based on the Supplementary Estimates (C), 2021–22, the amoun +items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year end +following fiscal year ending March 31, 2023 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) fees, related to border operations, for the prov +of a facility or for a product, right or privilege; and +(b) payments received under contracts entered int +5c +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +5c +– Capital expenditures +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 2 + +Page 44 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (C) 2021-2022, +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2023, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5c +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5c +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 3: Appropriation Act No. 5, 2021–22 +SCHEDULE 2 (French) + +Page 45 + +Page 46 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-16_4.txt b/task6_model_deployment/assets/C-16_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..091dbcf131fdd025453edaca0a20a5265defeef0 --- /dev/null +++ b/task6_model_deployment/assets/C-16_4.txt @@ -0,0 +1,1492 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 4 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +MARCH 31, 2022 +BILL C-16 + +Page 2 +SUMMARY +This enactment grants the sum of $75,483,404,546 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 4 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 31st March, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 1, +2022–23. +$75,483,404,546 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund a sum not exceeding in the whole $75,483,404,546 +towards defraying the several charges and expenses of +the federal public administration for the fiscal year end- +ing March 31, 2023, not otherwise provided for, being the +aggregate of the following amounts: +(a) $28,652,262,606, which is three twelfths of the total +of the amounts of the items set out in Schedules 1 and +2 of the Main Estimates for the fiscal year ending +March 31, 2023, except for those items included in +Schedules 1.1 to 1.8; +2021-2022 + +Page 4 +(b) $5,363,275,810, which is four twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.1; +(c) $4,292,782,114, which is five twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.2; +(d) $2,499,738,866, which is six twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.3; +(e) $26,864,132, which is seven twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.4; +(f) $7,013,564,682, which is eight twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.5; +(g) $15,780,903,903, which is nine twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.6; +(h) $11,854,012,428, which is eleven twelfths of the to- +tal of the amounts of the items in those Estimates set +out in Schedule 1.7; and +(i) $5, which is twelve twelfths of the total of the +amounts of the items in those Estimates set out in +Schedule 1.8. +Purpose of each item +3 The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Adjustments in accounts of Canada — section 2 +4 An appropriation that is granted by this Act or any +other Act and referred to in section 2 may be charged af- +ter the end of the fiscal year for which the appropriation +is granted at any time before the day on which the Public +Accounts for that fiscal year are tabled in Parliament, for +the purpose of making adjustments in the accounts of +Canada for that fiscal year that do not require payments +out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +Sections 2-5 + +Page 5 +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2024, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2023. +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +Section +5 + +Page 6 +SCHEDULE 1.1 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrupt +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +written opinions, under the Competition Act at the +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 7 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF TRANSPORT +Ministère des Transports +1 +– Operating expenditures +– Authority to make expenditures on other than federal +of, or arising out of the exercise of jurisdiction in, aero +– Authority for the payment of commissions for revenue +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +5 +– The grants listed in any of the Estimates for the fiscal +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 8 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of staffing, assessment and counselling services +provision of internal support services under section 2 +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of information te +the Shared Services Canada Act — revenues that it re +from the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ca +it incurs in that fiscal year — revenues that it receives +the provision of information technology services unde +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +5 +– The grants listed in any of the Estimates for the fiscal +TELEFILM CANADA +Téléfilm Canada +1 +– Payments to the corporation to be used for the purpos +Canada Act +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into pur +(c)(i) of Transport Vote 52d, Appropriation Act No. 1, +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 + +Page 9 +ANNEXE 1.1 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de la fourniture +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 10 +No du crédit +Postes +de dotation, d’évaluation et de counseling et de la +de soutien internes en vertu de l’article 29.2 de ce +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5 +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +priété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +de la Loi canadienne sur les coopératives et de +les organisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +avis consultatifs au titre de la Loi sur la concur +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRANSPORTS +Department of Transport +1 +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 11 +No du crédit +Postes +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1 +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1 +– Dépenses du programme +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de ce +perçues au cours de celui-ci qui proviennent de la +de technologie de l’information au titre de la Loi s +Canada +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 12 +No du crédit +Postes +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prévu +film Canada +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +crédits +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.1 (French) + +Page 13 +SCHEDULE 1.2 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtheranc +section 8 of the Canada Council for the Arts Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +5 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 + +Page 14 +Vote No. +Items +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 + +Page 15 +ANNEXE 1.2 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRA +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses de fon +penses en capital +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins générales +la Loi sur le Conseil des Arts du Canada +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROT +Department of Public Safety and Emergency Prepared +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +5 +– Subventions inscrites à tout budget des dépenses pou +inscrit à chacune des subventions pouvant être modif +probation du Conseil du Trésor +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +ternes en vertu de l’article 29.2 de cette loi +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 (French) + +Page 16 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute pério +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +celui-ci qui proviennent de la prestation de services d +vertu de l’article 29.2 de cette loi et de ses autres activ +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute pério +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊ +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.2 (French) + +Page 17 +SCHEDULE 1.3 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +5 +– Capital expenditures +PARKS CANADA AGENCY +Agence Parcs Canada +5 +– Capital expenditures +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.3 + +Page 18 +ANNEXE 1.3 +D’après le Budget principal des dépenses 2022-2023, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQU +L’ONTARIO +Federal Economic Development Agency for Southern +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +5 +– Dépenses en capital +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +5 +– Dépenses en capital +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION +Department of Citizenship and Immigration +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, y compris la fourniture de biens et de s +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINI +Administrative Tribunals Support Service of Canada +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.3 (French) + +Page 19 +SCHEDULE 1.4 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.4 + +Page 20 +ANNEXE 1.4 +D’après le Budget principal des dépenses 2022-2023, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TR +Canadian Centre for Occupational Health and Safety +1 +– Dépenses du programme +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.4 (French) + +Page 21 +SCHEDULE 1.5 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +L30 +– Loans under paragraph 3(1)(a) of the International Fin +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.5 + +Page 22 +ANNEXE 1.5 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOC +Department of Employment and Social Development +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Loi sur +nationale +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.5 (French) + +Page 23 +SCHEDULE 1.6 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services unde +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 + +Page 24 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 + +Page 25 +ANNEXE 1.6 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière obliga +organismes fédéraux; +b) les services juridiques — conformes au mandat +de manière facultative à des sociétés d’État et à de +dérales ou internationales; +c) les services de soutien internes fournis en vertu +cette loi. +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GENRE +Department for Women and Gender Equality +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +aux travaux effectués sur des propriétés n’appartenan +fédéral et aux services fournis à l’égard de celles-ci +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +en matériel +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +internes en vertu de l’article 29.2 de cette loi +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 (French) + +Page 26 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.6 (French) + +Page 27 +SCHEDULE 1.7 +Based on the Main Estimates 2022–23, the amount granted is $ +of the items in the Main Estimates that are set out in this Schedu +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) +tration Act of the Department +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 + +Page 28 +Vote No. +Items +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +Labrador and related vessels, terminals and infrastruc +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +5 +– Capital expenditures +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +of products, the provision of inspection services and t +support services under section 29.2 of that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide fo +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +– Authority to reuse any sums allotted and repaid to thi +er appropriations +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 + +Page 29 +ANNEXE 1.7 +D’après le Budget principal des dépenses 2022-2023, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de la vente de produits, de +vices d’inspection et de la prestation de services de so +de l’article 29.2 de cette loi +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +5 +– Dépenses en capital +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à sa ge +– Paiements à la société pour les dépenses en capital +– Paiements à la société pour les services de transport, y +de transport maritime entre la Nouvelle-Écosse et Ter +et les navires, terminaux et infrastructures connexes +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de produi +santé, au bien-être et aux activités de réglementati +b) la prestation de services de soutien internes en +de cette loi. +– Autorisation de contracter, au cours de l’exercice, des +du présent crédit jusqu’à concurrence d’une somme q +moment pendant l’exercice, dépasser le total des sold +nibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère pour +b) le solde des postes des crédits 1, 5 et 10 du min +figurant dans les prévisions de dépenses alors dép +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d) de +finances publiques du ministère. +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 (French) + +Page 30 +No du +crédit +Postes +– Versement, à chacun des membres du Conseil privé d +Canada qui occupe une charge de ministre sans porte +une charge de ministre d’État sans être à la tête d’un d +d’un traitement n’excédant pas celui versé, au titre de +ments, aux ministres d’État qui sont à la tête d’un dép +payable annuellement ou au prorata pour toute périod +arrondi à la centaine de dollars inférieure en applicati +Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Services aux Au +– Dépenses relatives aux bâtiments, ouvrages, terrains +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +ORGANISATION CANADIENNE D’ÉLABORATION DE NO +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development Organ +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augmente +– Autorisation donnée au Conseil du Trésor de payer po +urgentes ou imprévues — auxquelles il n’est pas pour +tamment pour lʼoctroi de nouvelles subventions ou co +mentation du montant de toute subvention prévue da +penses pour l’exercice, dans la mesure où ces dépens +mandat du ministère ou de l’organisme pour lequel ce +– Autorisation de réemployer les sommes affectées à de +d’autres crédits et versées au présent crédit +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.7 (French) + +Page 31 +SCHEDULE 1.8 +Based on the Main Estimates 2022–23, the amount granted is $ +in the Main Estimates that are set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF FINANCE +Ministère des Finances +5 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of direct payments to the International Developm +exceed $911,436,000 in Canadian dollars in the fiscal +L10 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of loans to the International Development Assoc +ceed $287,710,000 in United States dollars in the fisca +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +20 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of direct payments for the purpose of contributio +financial institutions may not exceed $257,361,748 in +L25 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of the purchase of shares of international financi +exceed $113,066,671 in United States dollars in the fis +is estimated in Canadian dollars at $147,321,230 +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +L10 +– The amount that may be outstanding at any time durin +on April 1, 2022 and ending on June 30, 2027 — for th +Vote L29g, Appropriation Act No. 2, 1967, as amended +Vote L15b, Appropriation Act No. 3, 1990–91, by Depa +and Government Services Vote L7c, Appropriation Ac +Department of Public Works and Government Service +tion Act No. 4, 2018–19 — is not to exceed $50,000,00 +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.8 + +Page 32 +ANNEXE 1.8 +D’après le Budget principal des dépenses 2022-2023, la somme a +des postes de ce budget, figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +20 +– Aide financière fournie par le ministre des Affaires étr +tion avec le ministre des Finances, à titre de contribut +financières internationales pour l’exercice 2022-2023, +paragraphe 12(2) de la Loi d’aide au développement i +tions financières), ne dépasse pas 257 361 748 $ +L25 +– Achat d’actions d’institutions financières international +2022-2023 pour une somme d’au plus 113 066 671 $ U +147 321 230 $ CAN —, effectué en conformité avec le p +Loi d’aide au développement international (institution +à l’aide financière fournie par le ministre des Affaires +tation avec le ministre des Finances +MINISTÈRE DES FINANCES +Department of Finance +5 +– Aide financière fournie par le ministre des Finances à l +nale de développement, en vertu du paragraphe 8(2) d +cords de Bretton Woods et des accords connexes, sou +directs n’excédant pas, au total, 911 436 000 dollars ca +2022-2023 +L10 +– Aide financière fournie par le ministre des Finances à l +nale de développement par lʼoctroi de prêts qui, confo +graphe 8(2) de la Loi sur les accords de Bretton Wood +connexes, ne peut excéder 287 710 000 $ US pour l’ex +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVICES G +Department of Public Works and Government Service +L10 +– Somme, n’excédant pas 50 000 000 $, qui peut être due +cours de la période commençant le 1er avril 2022 et se +2027, au titre du crédit L29g (Finances) de la Loi des s +tel qu’il a été modifié par le crédit L15b de la Loi de cr +1990-1991 (Approvisionnements et Services), par le cr +crédits no 5 pour 2017-2018 (ministère des Travaux pu +gouvernementaux) et par le crédit L10b de la Loi de c +2018-2019 (ministère des Travaux publics et des Serv +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 1.8 (French) + +Page 33 +SCHEDULE 2 +Based on the Main Estimates 2022–23, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to Her Majesty by this Act for the fiscal year end +following fiscal year ending March 31, 2024 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privileg +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 2 + +Page 34 +ANNEXE 2 +D’après le Budget principal des dépenses 2022-2023, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2024, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 4: Appropriation Act No. 1, 2022–23 +SCHEDULE 2 (French) + +Page 35 + +Page 36 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-18_4.txt b/task6_model_deployment/assets/C-18_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..05676e2984d8de553db49342359debf12754a906 --- /dev/null +++ b/task6_model_deployment/assets/C-18_4.txt @@ -0,0 +1,2203 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 23 +An Act respecting online communications +platforms that make news content available +to persons in Canada +ASSENTED TO +JUNE 22, 2023 +BILL C-18 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting online communications +platforms that make news content available to persons in +Canada”. +SUMMARY +This enactment regulates digital news intermediaries to enhance +fairness in the Canadian digital news marketplace and contribute +to its sustainability. It establishes a framework through which +digital news intermediary operators and news businesses may +enter into agreements respecting news content that is made +available by digital news intermediaries. The framework takes in- +to account principles of freedom of expression and journalistic +independence. +The enactment, among other things, +(a) applies in respect of a digital news intermediary if, having +regard to specific factors, there is a significant bargaining +power imbalance between its operator and news businesses; +(b) authorizes the Governor in Council to make regulations +respecting those factors; +(c) specifies that the enactment does not apply in respect of +“broadcasting” by digital news intermediaries that are +“broadcasting undertakings” as those terms are defined in +the Broadcasting Act or in respect of telecommunications ser- +vice providers as defined in the Telecommunications Act; +(d) requires the Canadian Radio-television and Telecommu- +nications Commission (the “Commission”) to maintain a list +of digital news intermediaries in respect of which the enact- +ment applies; +(e) requires the Commission to exempt a digital news inter- +mediary from the application of the enactment if its operator +has entered into agreements with news businesses and the +Commission is of the opinion that the agreements satisfy cer- +tain criteria; +(f) authorizes the Governor in Council to make regulations +respecting how the Commission is to interpret those criteria +and setting out additional conditions with respect to the eligi- +bility of a digital news intermediary for an exemption; +(g) establishes a bargaining process in respect of matters re- +lated to the making available of certain news content by digi- +tal news intermediaries; +(h) establishes eligibility criteria and a designation process +for news businesses that wish to participate in the bargaining +process; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +(i) requires the Commission to establish a code of conduct +respecting bargaining in relation to news content; +(j) prohibits digital news intermediary operators from acting, +in the course of making available certain news content, in +ways that discriminate unjustly, that give undue or unreason- +able preference or that subject certain news businesses to an +undue or unreasonable disadvantage; +(k) allows certain news businesses to make complaints to the +Commission in relation to that prohibition; +(l) authorizes the Commission to require the provision of in- +formation for the purpose of exercising its powers and per- +forming its duties and functions under the enactment; +(m) requires the Canadian Broadcasting Corporation to pro- +vide the Commission with an annual report if the Corporation +is a party to an agreement with an operator; +(n) establishes a framework respecting the provision of infor- +mation to the responsible Minister, the Chief Statistician of +Canada and the Commissioner of Competition, while permit- +ting an individual or entity to designate certain information +that they submit to the Commission as confidential; +(o) authorizes the Commission to impose, for contraventions +of the enactment, administrative monetary penalties on cer- +tain individuals and entities and conditions on the participa- +tion of news businesses in the bargaining process; +(p) establishes a mechanism for the recovery, from digital +news intermediary operators, of certain costs related to the +administration of the enactment; and +(q) requires the Commission to have an independent auditor +prepare a report annually in respect of the impact of the en- +actment on the Canadian digital news marketplace. +Finally, the enactment makes related amendments to other Acts. +2021-2022-2023 +Chapter 23: Online News Act +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act respecting online communications platforms +that make news content available to persons in +Canada +Short Title +Online News Act +1 +Interpretation +Definitions +2 +Freedom of expression +3 +Purpose +Purpose +4 +Designation of Minister +Designation +5 +Application +Application +6 +Duty to notify +7 +List of digital news intermediaries +8 +Broadcasting +9 +Telecommunications service providers +10 +Exemptions +Exemption order +11 +Interim order +12 +For greater certainty +13 +Review +14 +Reasons +15 +Statutory Instruments Act +16 +Publication of orders +17 +Bargaining Process +Overview +Definition of party +18 +Steps in bargaining process +19 +Initiation of bargaining process +20 +Duty to bargain +21 +Good faith +22 +2021-2022-2023 + +Page 6 +Copyright +Initiation of bargaining process +23 +Limitations and exceptions +24 +Mediation and final offer arbitration +25 +Liability of operators +26 +Eligibility +Eligible news businesses — designation +27 +Provincial public broadcasters +28 +Public list +29 +Identification of news outlets +30 +Application to Commission +31 +Agreements +Agreement with group +32 +Final Offer Arbitration +Roster of qualified arbitrators +33 +Arbitration panel +34 +Conflicts of interest +35 +Commission assistance +36 +Decision of arbitration panel +37 +Factors +38 +Dismissal of offers +39 +Other submissions +40 +Decision final +41 +Decision deemed to be agreement +42 +Reasons +43 +Costs +44 +Civil Remedies +Right of recovery +45 +Compliance order +46 +Competition Act +Covered agreements +47 +Other agreements +48 +Code of Conduct +Establishment of code +49 +Compliance order +50 +Discrimination, Preference and +Disadvantage +Prohibition +51 +2021-2022-2023 +Chapter 23: Online News Act +TABLE OF PROVISIONS + +Page 7 +Complaint +52 +Provision of Information +Duty to provide information +53 +Canadian Broadcasting Corporation +53.1 +Minister and Chief Statistician +54 +Confidential information +55 +Offence — disclosure +56 +Administration and Enforcement +Production Orders +Designated persons +57 +Power to order production +58 +News Businesses +Contravention — eligible news business +59 +Administrative Monetary Penalties +Violation — operators, directors, etc. +60 +Maximum amount of penalty +61 +Procedures +62 +Designation +63 +Notice of violation +64 +Undertaking +65 +Payment of penalty +66 +Evidence +67 +Burden of proof +68 +Defence +69 +Directors, officers, etc. +70 +Vicarious liability +71 +Limitation or prescription period +72 +Information may be made public +73 +Receiver General +74 +Debt due to Her Majesty +75 +Regulations +76 +Other Provisions +Judicial powers +77 +Sections 126 and 127 of Criminal Code +78 +Financial Provisions +Fees for services +79 +Costs apportioned by Commission +80 +Cost recovery +81 +Debt due to Her Majesty +82 +Spending +83 +2021-2022-2023 +Chapter 23: Online News Act +TABLE OF PROVISIONS + +Page 8 +Regulations +Regulations — Governor in Council +84 +Regulations — Commission +85 +Independent Review +Annual report — independent auditor +86 +Review of Act +Review +87 +Related Amendments +Access to Information Act +88 +Canadian +Radio-television +and +Telecommunications +Commission Act +89 +Broadcasting Act +91 +Telecommunications Act +92 +Coming into Force +Order in council +93 +2021-2022-2023 +Chapter 23: Online News Act +TABLE OF PROVISIONS + +Page 9 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 23 +An Act respecting online communications platforms +that make news content available to persons in +Canada +[Assented to 22nd June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Online News Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +Commission means the Canadian Radio-television and +Telecommunications Commission. (Conseil) +covered agreement means, as applicable, +(a) an agreement that is entered into as a result of +bargaining sessions referred to in paragraph 19(1)(a) +or mediation sessions referred to in paragraph +19(1)(b); or +(b) an arbitration panel’s decision that is deemed to +be an agreement under section 42. (accord assujetti) +digital news intermediary means an online communi- +cations platform, including a search engine or social me- +dia service, that is subject to the legislative authority of +Parliament and that makes news content produced by +news outlets available to persons in Canada. It does not +include an online communications platform that is a +messaging service the primary purpose of which is to al- +low persons to communicate with each other privately. +(intermédiaire de nouvelles numériques) +2021-2022-2023 + +Page 10 +eligible in relation to a news business, means that the +business is designated under subsection 27(1). (admis- +sible) +entity includes a corporation or a trust, partnership, +fund, joint venture or any other unincorporated associa- +tion or organization. (entité) +Indigenous news outlet means an undertaking or any +distinct part of an undertaking whose primary purpose is +to produce news content and that +(a) is operated by an individual who belongs to an In- +digenous group, community or people; and +(b) produces news content primarily for Indigenous +peoples. (média d’information autochtone) +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982. (peuples autoch- +tones) +Minister means the Minister of Canadian Heritage or, if +another federal minister is designated under section 5, +that minister. (ministre) +news business means an individual or entity that oper- +ates a news outlet in Canada. (entreprise de nouvelles) +news content means content — in any format, includ- +ing an audio or audiovisual format — that reports on, in- +vestigates or explains current issues or events of public +interest and includes such content that an Indigenous +news outlet makes available by means of Indigenous sto- +rytelling. (contenu de nouvelles) +news outlet means an undertaking or any distinct part +of an undertaking whose primary purpose is to produce +news content and includes an Indigenous news outlet or +an official language minority community news outlet. +(média d’information) +official language minority community means English- +speaking communities in Quebec and French-speaking +communities outside Quebec. (communauté de langue +officielle en situation minoritaire) +official language minority community news outlet +means an undertaking or any distinct part of an under- +taking whose primary purpose is to produce news con- +tent and that produces news content primarily for an of- +ficial language minority community. (média d’informa- +tion de communauté de langue officielle en situation +minoritaire) +2021-2022-2023 +Chapter 23: Online News Act +Interpretation +Section +2 + +Page 11 +operator means an individual or entity that, through +any means, operates a digital news intermediary. (ex- +ploitant) +Making available of news content +(2) For the purposes of this Act, news content is made +available if +(a) the news content, or any portion of it, is repro- +duced; or +(b) access to the news content, or any portion of it, is +facilitated by any means, including an index, aggrega- +tion or ranking of news content. +Freedom of expression +3 (1) For greater certainty, this Act is to be interpreted +and applied in a manner that is consistent with freedom +of expression. +Journalistic independence +(2) This Act is to be interpreted and applied in a manner +that supports the journalistic independence enjoyed by +news outlets in relation to news content produced pri- +marily for the Canadian news marketplace, including lo- +cal, regional and national news content. +Treatment of news content +(3) This Act is to be interpreted and applied in a manner +that is aimed at ensuring news content is made available +by digital news intermediaries without undue manipula- +tion or interference. +Purpose +Purpose +4 The purpose of this Act is to regulate digital news in- +termediaries with a view to enhancing fairness in the +Canadian digital news marketplace and contributing to +its sustainability, including the sustainability of news +businesses in Canada, in both the non-profit and for- +profits sectors, including independent local ones. +2021-2022-2023 +Chapter 23: Online News Act +Interpretation +Sections 2-4 + +Page 12 +Designation of Minister +Designation +5 The Governor in Council may, by order, designate any +federal minister to be the Minister referred to in this Act. +Application +Application +6 This Act applies in respect of a digital news intermedi- +ary if, having regard to the following factors, there is a +significant bargaining power imbalance between its oper- +ator and news businesses: +(a) the size of the intermediary or the operator; +(b) whether the market for the intermediary gives the +operator a strategic advantage over news businesses; +and +(c) whether the intermediary occupies a prominent +market position. +Duty to notify +7 (1) If this Act applies in respect of a digital news inter- +mediary, its operator must so notify the Commission. +Information required +(2) An individual or entity that operates an online com- +munications platform must, at the request of the Com- +mission and within the time and in the manner that it +specifies, provide the Commission with any information +that it requires for the purpose of verifying compliance +with subsection (1) or preventing non-compliance with it. +List of digital news intermediaries +8 (1) The Commission must maintain a list of digital +news intermediaries in respect of which this Act applies. +The list must set out each intermediary’s operator and +contact information for that operator and specify +whether an order made under subsection 11(1) or 12(1) +applies in relation to the intermediary. +Statutory Instruments Act +(2) The Statutory Instruments Act does not apply in re- +spect of the list maintained under subsection (1). +Publication +(3) The Commission must publish the list on its website. +2021-2022-2023 +Chapter 23: Online News Act +Designation of Minister +Sections 5-8 + +Page 13 +Broadcasting +9 This Act does not apply in respect of a digital news in- +termediary that is a broadcasting undertaking in re- +spect of its broadcasting, as those terms are defined in +subsection 2(1) of the Broadcasting Act. +Telecommunications service providers +10 For greater certainty, this Act does not apply to a +telecommunications service provider, as defined in +subsection 2(1) of the Telecommunications Act, when it +is acting solely in that capacity. +Exemptions +Exemption order +11 (1) The Commission must make an exemption order +in relation to a digital news intermediary if its operator +requests the exemption and the following conditions are +met: +(a) the operator has entered into agreements with +news businesses that operate news outlets that pro- +duce news content primarily for the Canadian news +marketplace and the Commission is of the opinion +that, taken as a whole, the agreements satisfy the fol- +lowing criteria: +(i) they provide for fair compensation to the news +businesses for the news content that is made avail- +able by the intermediary, +(ii) they ensure that an appropriate portion of the +compensation will be used by the news businesses +to support the production of local, regional and na- +tional news content, +(iii) they do not allow corporate influence to under- +mine the freedom of expression and journalistic in- +dependence enjoyed by news outlets, +(iv) they contribute to the sustainability of the +Canadian news marketplace, +(v) they ensure a significant portion of independent +local news businesses benefit from them, they con- +tribute to the sustainability of those businesses and +they encourage innovative business models in the +Canadian news marketplace, +(vi) they involve a range of news outlets in both the +non-profit and for-profit sectors and they were en- +tered into with news businesses that reflect a diver- +sity of business models that provide services to all +markets and diverse populations, including local +and regional markets in every province and +2021-2022-2023 +Chapter 23: Online News Act +Application +Sections 9-11 + +Page 14 +territory, anglophone and francophone communi- +ties, and Black and other racialized communities, +(vii) they ensure a significant portion of Indigenous +news outlets benefit from them and they contribute +to the sustainability of those outlets in a way that +supports the provision of news content by and for +Indigenous peoples, and +(viii) they ensure a significant portion of official +language minority community news outlets benefit +from them and they contribute to the sustainability +of those outlets in a way that supports the provision +of news content by and for official language minori- +ty communities; +(a.1) the Commission has held public consultations in +accordance with any conditions that its Chairperson +may specify; and +(b) any condition set out in regulations made by the +Governor in Council. +Effect of order +(2) The order exempts the operator, in relation to the in- +termediary, from the application of +(a) section 21 and any provision of any regulations +made under section 85 that is in relation to section 21; +and +(b) any other provision of this Act and any provision +of any regulations made under subsection 81(1) or sec- +tion 85 that is specified by the Commission, in its dis- +cretion, in the order. +Conditions +(3) The order may contain any conditions the Commis- +sion considers appropriate. +Approval of Treasury Board +(4) The order is subject to the approval of the Treasury +Board if the order exempts the operator from the applica- +tion of section 82 or any provision of any regulations +made under subsection 81(1). +Duration of order +(5) The order remains in effect for a period of not more +than five years and, subject to this section, may be re- +newed. +2021-2022-2023 +Chapter 23: Online News Act +Exemptions +Section +11 + +Page 15 +Interim order +12 (1) The Commission may, in relation to a digital +news intermediary, make an interim order that has the +same effect as an exemption order if the following condi- +tions are met: +(a) its operator has requested an exemption order in +relation to the intermediary; +(b) the operator has entered into agreements with +news businesses that operate news outlets that pro- +duce news content primarily for the Canadian news +marketplace; +(c) the Commission is unable to make the exemption +order because it is of the opinion that, taken as a +whole, the agreements do not satisfy the criteria set +out in subparagraphs 11(1)(a)(i) to (viii); and +(d) the Commission is of the opinion that it will be +able to change its opinion because the operator is, in +good faith, taking measures that will permit the crite- +ria to be satisfied within a reasonable period, which +period must not be longer than one year. +Conditions +(2) The interim order must contain conditions respecting +the measures being taken by the operator and may con- +tain any other condition the Commission considers ap- +propriate, including a condition requiring that public +consultations be held at a time and place in Canada to be +fixed by the Commission. +Approval of Treasury Board +(3) The interim order is subject to the approval of the +Treasury Board if the order exempts the operator from +the application of a provision referred to in sub- +section 11(4). +Cessation of effect +(4) The interim order must specify the period referred to +in paragraph (1)(d) and ceases to have effect at the end of +that period. +For greater certainty +13 For greater certainty, agreements referred to in para- +graph 11(1)(a) or 12(1)(b) include agreements that were +entered into before the day on which this section comes +into force. +Review +14 (1) For greater certainty, the Commission may re- +view an exemption order or an interim order. +2021-2022-2023 +Chapter 23: Online News Act +Exemptions +Sections 12-14 + +Page 16 +Repeal of exemption order +(2) The Commission may repeal an exemption order if +(a) the Commission is of the opinion that the operator +of the digital news intermediary in question is acting +in a manner that is inconsistent with this Act; +(b) a condition referred to in subsection 11(1) is no +longer met; or +(c) a condition contained in the exemption order is +not met. +Repeal of interim order +(3) The Commission may repeal an interim order if +(a) the Commission is of the opinion that the operator +of the digital news intermediary in question is acting +in a manner that is inconsistent with this Act; +(b) a condition referred to in paragraph 12(1)(c) or (d) +is no longer met; or +(c) a condition contained in the interim order is not +met. +Reasons +15 The Commission must publish on its website reasons +for +(a) making or not making a requested exemption or- +der; +(b) deciding to make or not to make an interim order; +and +(c) deciding to repeal an exemption order or interim +order. +Statutory Instruments Act +16 The Statutory Instruments Act does not apply in re- +spect of an exemption order or an interim order. +Publication of orders +17 The Commission must publish on its website each ex- +emption order and interim order that it makes. +2021-2022-2023 +Chapter 23: Online News Act +Exemptions +Sections 14-17 + +Page 17 +Bargaining Process +Overview +Definition of party +18 In sections 19 to 44, party means, as applicable, an +operator, an eligible news business or a group of eligible +news businesses. +Steps in bargaining process +19 (1) The bargaining process consists of +(a) negotiation or bargaining sessions over a period of +90 days; +(b) if the parties are unable, within the negotiation or +bargaining period, to reach an agreement, mediation +sessions over a period of 120 days, beginning on the +day after the end of the negotiation or bargaining peri- +od; and +(c) if the parties are unable, within the mediation pe- +riod, to reach an agreement and at least one of the +parties wishes to initiate arbitration, final offer arbi- +tration for a period of 45 days, beginning on the day +after the end of the mediation period. +Extension +(1.1) On request of both parties, the Commission may +extend a period provided for in any of paragraphs (1)(a) +to (c). +Scope of bargaining process +(2) The bargaining process is limited to matters related +to the making available, by the digital news intermediary +in question, of news content produced by a news outlet +that is identified under section 30 as a subject of the bar- +gaining process and, if an application is made under sub- +section 31(1), determined by the Commission to be a sub- +ject of the bargaining process. +Scope of final offer arbitration +(3) Any final offer arbitration under the bargaining pro- +cess is limited to monetary disputes. +Initiation of bargaining process +20 Only an eligible news business that is listed under +subsection 29(1) or a group of eligible news businesses +that are listed under that section may initiate the bar- +gaining process with an operator. +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Sections 18-20 + +Page 18 +Duty to bargain +21 An operator must participate in the bargaining pro- +cess with the eligible news business or group of eligible +news businesses that initiated it. +Good faith +22 Parties that are participating in the bargaining pro- +cess must do so in good faith. +Copyright +Initiation of bargaining process +23 For greater certainty, an eligible news business or a +group of eligible news businesses may initiate the bar- +gaining process in relation to news content in which +copyright subsists only if +(a) the business or a member of the group owns the +copyright or is otherwise authorized to bargain in rela- +tion to the content; or +(b) the group is authorized to bargain in relation to +the content. +Limitations and exceptions +24 For greater certainty, limitations and exceptions to +copyright under the Copyright Act do not limit the scope +of the bargaining process. +Mediation and final offer arbitration +25 For greater certainty, the use of news content is not +to be the subject of mediation sessions or final offer arbi- +tration during the bargaining process if the operator in +question +(a) has made payments to the eligible news business +in question for the use of that content in accordance +with a licence or agreement between the operator and +the business; or +(b) has made payments or has offered to make pay- +ments to the business in question for the use of that +content in accordance with the relevant tariff ap- +proved by the Copyright Board for the use of that con- +tent. +Liability of operators +26 (1) If news content is made available by a digital +news intermediary and its operator is a party to a covered +agreement in relation to the making available of the news +content by the intermediary, the operator is not liable +under the Copyright Act for an infringement of copyright +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Overview +Sections 21-26 + +Page 19 +in relation to activities that are subjects of that agree- +ment. +For greater certainty +(2) For greater certainty, nothing in this Act limits the li- +ability of an eligible news business under the Copyright +Act for an infringement of copyright. +Eligibility +Eligible news businesses — designation +27 (1) At the request of a news business, the Commis- +sion must, by order, designate the business as eligible if it +(a) is a qualified Canadian journalism organization +as defined in subsection 248(1) of the Income Tax Act, +or is licensed by the Commission under paragraph +9(1)(b) of the Broadcasting Act as a campus station, +community station or native station as those terms +are defined in regulations made under that Act or oth- +er categories of licensees established by the Commis- +sion with a similar community mandate; +(b) produces news content of public interest that is +primarily focused on matters of general interest and +reports of current events, including coverage of demo- +cratic institutions and processes, and +(i) regularly employs two or more journalists in +Canada, which journalists may include journalists +who own or are a partner in the news business and +journalists who do not deal at arm’s length with the +business, +(ii) operates in Canada, including having content +edited and designed in Canada, +(iii) produces news content that is not primarily fo- +cused on a particular topic such as industry-specific +news, sports, recreation, arts, lifestyle or entertain- +ment, and +(iv) is either a member of a recognized journalistic +association and follows the code of ethics of a rec- +ognized journalistic association or has its own code +of ethics whose standards of professional conduct +require adherence to the recognized processes and +principles of the journalism profession, including +fairness, independence and rigour in reporting +news and handling sources; or +(c) operates an Indigenous news outlet in Canada and +produces news content that includes matters of gener- +al interest, including coverage of matters relating to +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Copyright +Sections 26-27 + +Page 20 +the rights of Indigenous peoples, including the right of +self-government and treaty rights. +Revoked designation +(3) Despite subsection (1), a news business must not be +designated as eligible if it was previously designated and +had its designation revoked under paragraph 59(1)(c). +Ineligible news businesses +(3.1) Despite subsection (1), a news business must not +be designated as eligible if +(a) the news business is the subject of sanctions under +the United Nations Act, the Special Economic Mea- +sures Act or the Justice for Victims of Corrupt For- +eign Officials Act (Sergei Magnitsky Law), or is +owned or controlled by an individual or entity that is +the subject of such sanctions; or +(b) the news business has its headquarters in a for- +eign state, as defined in section 2 of the Special Eco- +nomic Measures Act, that is the subject of measures +under an Act referred to in paragraph (a). +Revoked designation +(3.2) If a news business described in paragraph (3.1)(a) +or (b) was previously designated as eligible, the Commis- +sion must, by order, revoke the order designating the +business as eligible. +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply in re- +spect of an order made under subsection (1). +Provincial public broadcasters +28 The designation of a provincial public broadcaster as +an eligible news business is subject to any other condi- +tions specified in regulations made by the Governor in +Council. +Public list +29 (1) The Commission must maintain a list of eligible +news businesses and publish that list on its website. An +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Eligibility +Sections 27-29 + +Page 21 +eligible news business is only included on the list if it +gives its consent. +Statutory Instruments Act +(2) The Statutory Instruments Act does not apply in re- +spect of the list maintained under subsection (1). +Identification of news outlets +30 When initiating the bargaining process, an eligible +news business or group of eligible news businesses must +notify the operator of the digital news intermediary in +question of the news outlets that are to be the subjects of +the bargaining process. +Application to Commission +31 (1) If the operator is of the opinion that a news outlet +identified under section 30 by an eligible news business +or group of eligible news businesses should not be a sub- +ject of the bargaining process, it may apply to the Com- +mission for a determination of the issue. +Determination +(2) A news outlet is to be a subject of the bargaining pro- +cess if the Commission is of the opinion that the outlet is +operated exclusively for the purpose of producing news +content — including local, regional and national news +content — consisting primarily of original news content +that is +(a) produced primarily for the Canadian news market- +place; +(b) focused on matters of general interest and reports +of current events, including coverage of democratic in- +stitutions and processes; +(c) not focused on a particular topic such as industry- +specific news, sports, recreation, arts, lifestyle or en- +tertainment; and +(d) not intended to promote the interests, or report on +the activities, of an organization, an association or its +members. +Special case — Indigenous news outlet +(2.1) Despite subsection (2), an Indigenous news outlet +is to be a subject of the bargaining process if it +(a) operates in Canada; and +(b) produces news content that includes matters of +general interest, including coverage of matters relating +to the rights of Indigenous peoples, including the right +of self-government. +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Eligibility +Sections 29-31 + +Page 22 +Summary dismissal +(3) If the Commission is of the opinion that an applica- +tion under subsection (1) is frivolous, vexatious or not +made in good faith, it may dismiss the application sum- +marily and the news outlet that is otherwise the subject +of the application is a subject of the bargaining process. +Agreements +Agreement with group +32 (1) If a group of eligible news businesses enters into +an agreement with an operator as a result of bargaining +or mediation sessions under the bargaining process, the +group must file a copy of the agreement with the Com- +mission within 15 days after the day on which it is en- +tered into. +For greater certainty +(2) For greater certainty, nothing in this Act prevents the +agreement from applying to eligible news businesses that +join the group after the agreement is entered into if the +agreement provides for it. +Final Offer Arbitration +Roster of qualified arbitrators +33 (1) The Commission must publish qualifications for +arbitrators on its website and must maintain a roster of +arbitrators who meet those qualifications. +Indigenous persons on roster +(1.1) The Commission must ensure that the roster in- +cludes Indigenous persons. +Proposals +(2) Parties that are engaging in bargaining or mediation +sessions may propose candidates for the roster. +Arbitration panel +34 (1) A final offer arbitration must be conducted by a +panel that is composed of three arbitrators who +(a) are selected by the parties from the roster; or +(b) are appointed by the Commission from the roster, +if the parties do not select the arbitrators within a pe- +riod that the Commission considers reasonable. +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Eligibility +Sections 31-34 + +Page 23 +Appointment by Commission +(2) The Commission must take the preferences of the +parties into account if it appoints the arbitrators to the +panel. +Status +(3) An arbitration panel is not a federal board, commis- +sion or other tribunal for the purposes of the Federal +Courts Act. +Conflicts of interest +35 (1) If the Commission is of the opinion that an arbi- +trator selected by the parties has a conflict of interest, +that arbitrator is ineligible to be a panel member and a +replacement must be +(a) selected by the parties from the roster; or +(b) appointed by the Commission from the roster, if +the parties do not select the replacement within a peri- +od that the Commission considers reasonable. +Appointment by Commission +(2) The Commission must not appoint an arbitrator who +has a conflict of interest. +Commission assistance +36 (1) The Commission may, at the request of an arbi- +tration panel, provide administrative and technical assis- +tance to the panel and may, on any terms that the Com- +mission considers necessary, disclose to the panel any in- +formation, including confidential information, in the +Commission’s possession that, in the Commission’s opin- +ion, is necessary for a balanced and informed decision- +making process, on the condition that the Commission +ensures that the arbitration panel or each individual arbi- +trator that presides over the final offer arbitration does +not further disclose any confidential information other +than during the arbitration, including by imposing any +further terms that the Commission considers necessary. +Confidentiality +(2) Each individual arbitrator must take all reasonably +necessary measures to ensure that confidential informa- +tion disclosed to them under subsection (1) is not dis- +closed other than during the arbitration. +Offence — confidentiality +(3) Every individual who contravenes subsection (2) is +guilty of an offence and is liable on summary conviction, +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Final Offer Arbitration +Sections 34-36 + +Page 24 +(a) for a first offence, to a fine of not more +than $5,000; and +(b) for a second or subsequent offence, to a fine of not +more than $10,000. +Decision of arbitration panel +37 The arbitration panel makes its decision by selecting +the final offer made by one of the parties. +Factors +38 An arbitration panel must take the following factors +into account in making its decision: +(a) the value added, monetary and otherwise, to the +news content in question by each party, as assessed in +terms of their investments, expenditures and other ac- +tions in relation to that content; +(b) the benefits, monetary and otherwise, that each +party receives from the content being made available +by the digital news intermediary in question; and +(c) the bargaining power imbalance between the news +business and the operator of the digital news interme- +diary in question. +Dismissal of offers +39 (1) An arbitration panel must dismiss any offer that, +in its opinion, +(a) allows a party to exercise undue influence over the +amount of compensation to be paid or received; +(b) is not in the public interest because the offer +would be highly likely to result in serious detriment to +the provision of news content to persons in Canada; or +(c) is inconsistent with the purposes of enhancing +fairness in the Canadian digital news marketplace and +contributing to its sustainability. +Effect of dismissal +(2) If the arbitration panel dismisses, in accordance with +subsection (1), the final offer made by one of the parties, +it must accept the final offer made by the other party. +Reasons and new offers +(3) If the arbitration panel dismisses, in accordance with +subsection (1), the final offer made by each of the parties, +it must provide written reasons to the parties and give +them an opportunity to make a new offer. +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Final Offer Arbitration +Sections 36-39 + +Page 25 +Other submissions +40 An arbitration panel may, in making its decision, +seek oral or written submissions from the Commission +and from the Commissioner of Competition appointed +under subsection 7(1) of the Competition Act. +Decision final +41 An arbitration panel’s decision is final. +Decision deemed to be agreement +42 An arbitration panel’s decision is deemed, for the +purposes of its enforceability, to be an agreement entered +into by the parties. +Reasons +43 An arbitration panel must provide written reasons for +its decision to the parties and the Commission. +Costs +44 The arbitration panel may apportion the costs related +to final offer arbitration between the parties, if the par- +ties cannot agree, within a period that the panel consid- +ers reasonable, on how to share the costs. In doing so, the +panel must take into account each party’s ability to pay, +their conduct during the arbitration and any other factor +that it considers appropriate. +Civil Remedies +Right of recovery +45 For greater certainty, an eligible news business or +group of eligible news businesses may, during the period +specified in a covered agreement, collect payments due +under it and, if they are not made, recover the payments +in a court of competent jurisdiction. +Compliance order +46 For greater certainty, if a provision of a covered +agreement is not complied with, a party to the agreement +may, in addition to any other remedy available, apply to a +court of competent jurisdiction for an order directing +compliance with the provision. +Competition Act +Covered agreements +47 Sections 45 and 90.1 of the Competition Act do not +apply in respect of +2021-2022-2023 +Chapter 23: Online News Act +Bargaining Process +Final Offer Arbitration +Sections 40-47 + +Page 26 +(a) any activity, including the making of payments or +the exchange of information, that is carried out in ac- +cordance with a covered agreement between an opera- +tor and a group of eligible news businesses; +(b) any provision of the covered agreement that is re- +lated to that activity; or +(c) any bargaining or mediation session or any final +offer arbitration under the bargaining process set out +in sections 18 to 44 to which an operator and a group +of eligible news businesses are parties. +Other agreements +48 (1) Sections 45 and 90.1 of the Competition Act also +do not apply in respect of +(a) any bargaining activity between an operator and a +group of eligible news businesses that is conducted +with a view to entering into an agreement; +(b) any activity, including the making of payments or +the exchange of information, that is carried out in ac- +cordance with an agreement; or +(c) any provision of an agreement that is related to an +activity referred to in paragraph (b). +Definition of agreement +(2) In this section, agreement means an agreement that +(a) is not a covered agreement; +(b) is entered into by an operator and a group of eligi- +ble news businesses the members of which operate +news outlets that produce news content primarily for +the Canadian news marketplace; and +(c) is in relation to the making available of that con- +tent by a digital news intermediary operated by the +operator. +Code of Conduct +Establishment of code +49 (1) The Commission must, by regulation, establish a +code of conduct respecting bargaining in relation to news +content — including any bargaining and mediation ses- +sions during the bargaining process set out in sections 18 +to 44 — between +2021-2022-2023 +Chapter 23: Online News Act +Competition Act +Sections 47-49 + +Page 27 +(a) operators of digital news intermediaries that make +available news content that is produced primarily for +the Canadian news marketplace by news outlets; and +(b) eligible news businesses or groups of eligible news +businesses. +Purpose of code +(2) The purpose of the code is to support fairness and +transparency in bargaining in relation to news content. +Mandatory contents +(3) The code of conduct must contain provisions +(a) respecting the requirement to bargain in good +faith that is set out in section 22; +(b) requiring parties to bargain in good faith even if +they are bargaining outside of the bargaining process +set out in sections 18 to 44; +(c) respecting the requirement to bargain in good +faith that is referred to in paragraph (b); and +(d) respecting the information that the parties require +to make informed business decisions. +Discretionary contents +(4) The code of conduct may, among other things, +(a) prohibit the use of specified provisions in agree- +ments, including agreements that are entered into as a +result of bargaining or mediation sessions under the +bargaining process set out in sections 18 to 44; and +(b) set out examples of unfair behaviour that could +arise during bargaining. +Compliance order +50 (1) If an operator, eligible news business or group of +eligible news businesses fails to comply with the code of +conduct, the Commission may, by order, require the op- +erator, business or group to take any measure the Com- +mission considers necessary to remedy the non- +compliance. +Statutory Instruments Act +(2) The Statutory Instruments Act does not apply in re- +spect of an order made under subsection (1). +2021-2022-2023 +Chapter 23: Online News Act +Code of Conduct +Sections 49-50 + +Page 28 +Discrimination, Preference and +Disadvantage +Prohibition +51 In the course of making available news content that is +produced primarily for the Canadian news marketplace +by news outlets operated by eligible news businesses, the +operator of a digital news intermediary must not act in +any way that +(a) unjustly discriminates against an eligible news +business; +(b) gives undue or unreasonable preference to any in- +dividual or entity, including itself; or +(c) subjects an eligible news business to an undue or +unreasonable disadvantage. +Complaint +52 (1) An eligible news business or group of eligible +news businesses may make a complaint to the Commis- +sion if the business or group has reasonable grounds to +believe that an operator has, in relation to the business or +a member of the group, contravened section 51. +Factors to take into account +(2) In determining whether an operator has contravened +section 51, the Commission may take into account any +factor it considers appropriate, but it must take into ac- +count whether the conduct in question is +(a) in the normal course of business for the operator; +(b) retaliatory in nature; or +(c) consistent with the purposes of this Act. +Dismissal of complaint +(3) If the Commission is of the opinion that a complaint +under subsection (1) is frivolous, vexatious or not made +in good faith, it may dismiss the complaint summarily. +Provision of Information +Duty to provide information +53 An operator or news business must, at the request of +the Commission and within the time and in the manner +that it specifies, provide the Commission with any infor- +mation that it requires for the purpose of exercising its +2021-2022-2023 +Chapter 23: Online News Act +Discrimination, Preference and Disadvantage +Sections 51-53 + +Page 29 +powers or performing its duties and functions under this +Act. +Canadian Broadcasting Corporation +53.1 If the Canadian Broadcasting Corporation is party +to an agreement with an operator in relation to the mak- +ing available of news content by a digital news intermedi- +ary, the Corporation must provide the Commission, with- +in the time and in the manner that it specifies, with an +annual report that includes the following information: +(a) the amount of compensation received by the Cor- +poration under agreements it has entered into with +operators in relation to the making available of news +content by digital news intermediaries; +(b) information relating to the Corporation’s use of +that compensation; and +(c) information relating to the contribution of those +agreements to the sustainability of the Canadian digi- +tal news marketplace, including any such information +that the Commission specifies must be included in the +report. +Minister and Chief Statistician +54 (1) The Commission must, on request, provide the +Minister or the Chief Statistician of Canada with any in- +formation submitted to the Commission under this Act. +Restriction +(2) Information that is provided to the Minister in accor- +dance with subsection (1) is only to be used by the Minis- +ter for the purpose of permitting the Minister and the +Governor in Council to exercise their powers and per- +form their duties and functions under this Act. +Confidential information +55 (1) For the purposes of this section, an individual or +entity that submits any of the following information to +the Commission may designate it as confidential: +(a) information that is a trade secret; +(b) financial, commercial, scientific or technical infor- +mation that is confidential and that is treated consis- +tently in a confidential manner by the individual or +entity that submitted it; or +(c) information the disclosure of which could reason- +ably be expected to +(i) result in material financial loss or gain to any in- +dividual or entity, +2021-2022-2023 +Chapter 23: Online News Act +Provision of Information +Sections 53-55 + +Page 30 +(ii) prejudice the competitive position of any indi- +vidual or entity, or +(iii) affect contractual or other negotiations of any +individual or entity. +Prohibition — disclosure +(2) Subject to subsections (4), (5), (7) and (8), if an indi- +vidual or entity designates information as confidential +and the designation is not withdrawn by them, it is pro- +hibited for an individual described in subsection (3) to +knowingly disclose the information, or knowingly allow it +to be disclosed, to any individual or entity in any manner +that is calculated or likely to make it available for the use +of any individual or entity that may benefit from the in- +formation or use it to the detriment of any other individ- +ual or entity to whose business or affairs the information +relates. +Application to individuals +(3) Subsection (2) applies to any individual referred to in +any of the following paragraphs who comes into posses- +sion of designated information while holding the office or +employment described in that paragraph, whether or not +the individual has ceased to hold that office or be so em- +ployed: +(a) a member of, or individual employed by, the Com- +mission; +(b) in respect of information disclosed under para- +graph (4)(b) or (5)(b), the Commissioner of Competi- +tion appointed under subsection 7(1) of the Competi- +tion Act or an individual whose duties involve the car- +rying out of that Act and who is referred to in section +25 of that Act; and +(c) in respect of information provided under subsec- +tion 54(1), the Minister, the Chief Statistician of +Canada or an agent of or an individual employed in +the federal public administration. +Disclosure of information submitted in proceedings +(4) If designated information is submitted in the course +of proceedings before the Commission, the Commission +may +(a) disclose it or require its disclosure if it determines, +after considering any representations from interested +individuals and entities, that the disclosure is in the +public interest; and +(b) disclose it or require its disclosure to the Commis- +sioner of Competition on the Commissioner’s request +if the Commission determines that the information is +2021-2022-2023 +Chapter 23: Online News Act +Provision of Information +Section +55 + +Page 31 +relevant to competition issues being considered in the +proceedings. +Disclosure of other information +(5) If designated information is submitted to the Com- +mission otherwise than in the course of proceedings be- +fore it, the Commission may +(a) disclose it or require its disclosure if, after consid- +ering any representations from interested individuals +and entities, it determines that the information is rele- +vant to the determination of a matter before it and de- +termines that the disclosure is in the public interest; +and +(b) disclose it or require its disclosure to the Commis- +sioner of Competition on the Commissioner’s request +if it determines that the information is relevant to +competition issues being raised in the matter before it. +Use of information disclosed to Commissioner of +Competition +(6) It is prohibited for the Commissioner of Competition +and any individual whose duties involve the administra- +tion and enforcement of the Competition Act and who is +referred to in section 25 of that Act to use information +that is disclosed +(a) under paragraph (4)(b) other than to facilitate the +Commissioner’s participation in proceedings referred +to in subsection (4); or +(b) under paragraph (5)(b) other than to facilitate the +Commissioner’s participation in a matter referred to +in subsection (5). +Disclosure +(7) The Commission may disclose designated informa- +tion obtained by it if requested to do so under sub- +section 54(1). +Information inadmissible +(8) Designated information that is not disclosed or re- +quired to be disclosed under this section is not admissi- +ble in evidence in any judicial proceedings except pro- +ceedings for failure to submit information required to be +submitted under this Act or for forgery, perjury or false +declaration in relation to the submission of the informa- +tion. +Offence — disclosure +56 (1) Every individual who contravenes subsection +55(2) is guilty of an offence and is liable on summary con- +viction, +2021-2022-2023 +Chapter 23: Online News Act +Provision of Information +Sections 55-56 + +Page 32 +(a) for a first offence, to a fine of not more +than $5,000; and +(b) for a second or subsequent offence, to a fine of not +more than $10,000. +Offence — use +(2) Every individual who contravenes subsection 55(6) is +guilty of an offence and is liable on summary conviction, +(a) for a first offence, to a fine of not more +than $5,000; and +(b) for a second or subsequent offence, to a fine of not +more than $10,000. +Defence +(3) An individual is not to be found guilty of an offence +under subsection (2) if they establish that they exercised +due diligence to prevent the commission of the offence. +Administration and +Enforcement +Production Orders +Designated persons +57 The Commission may designate persons or classes of +persons for the purposes of section 58. +Power to order production +58 (1) A person designated under section 57 may, for a +purpose related to verifying compliance or preventing +non-compliance with this Act, by order require an opera- +tor or an eligible news business to produce, within the +time and in the manner specified in the order, for exami- +nation or copying, any record, report, electronic data or +other document that the designated person has reason- +able grounds to believe contains information that is rele- +vant to that purpose. +Copies and data +(2) The designated person may +(a) make copies of or take extracts from the record, +report, electronic data or other document produced +under subsection (1); +2021-2022-2023 +Chapter 23: Online News Act +Provision of Information +Sections 56-58 + +Page 33 +(b) reproduce any document from the data, or cause it +to be reproduced, in the form of a printout or other +output; and +(c) prepare a document, or cause one to be prepared, +based on the data. +Assistance +(3) The operator or eligible news business and every di- +rector, officer, employee and agent or mandatary of the +operator or business must +(a) give all assistance that is reasonably required to +enable the designated person to exercise their powers +and perform their duties and functions under this sec- +tion, including by providing explanations respecting +its organization, information technology systems, data +handling and business activities; and +(b) provide any documents or information, and access +to any data, that are reasonably required for that pur- +pose. +Confidential information +(4) The rules in section 55 respecting the designation and +disclosure of information apply in respect of any infor- +mation contained in a record, report, electronic data or +other document that is provided to the designated person +as if that person were a member of the Commission exer- +cising the powers of the Commission. +Statutory Instruments Act +(5) The Statutory Instruments Act does not apply in re- +spect of an order made under subsection (1). +News Businesses +Contravention — eligible news business +59 (1) If an eligible news business contravenes a provi- +sion of this Act, a provision of the regulations or an order +made under this Act, the Commission may, by order, +(a) impose any conditions on the business that are de- +signed to further its compliance with this Act, includ- +ing conditions respecting its participation in the bar- +gaining process set out in sections 18 to 44; +(b) suspend, for the period the Commission specifies, +the order designating the business as eligible; or +(c) revoke the order designating the business as eligi- +ble. +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Production Orders +Sections 58-59 + +Page 34 +Contravention — group of eligible news businesses +(2) If a group of eligible news businesses contravenes a +provision of this Act, a provision of the regulations or an +order made under this Act, the Commission may, by or- +der, impose any conditions designed to further the com- +pliance of the group and its members with this Act, in- +cluding restrictions on its participation in the bargaining +process set out in sections 18 to 44. +Contravention — directors, officers, etc. +(3) For the purposes of subsections (1) and (2), the con- +travention of a provision of this Act, a provision of the +regulations or an order made under this Act by an eligi- +ble news business or group of eligible news businesses +includes such a contravention by its director, officer, em- +ployee or agent or mandatary. +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply to an +order made under subsection (1) or (2). +Administrative Monetary Penalties +Violation — operators, directors, etc. +60 (1) Subject to any regulations made under paragraph +76(a), an operator or a director, officer, employee or +agent or mandatary of an operator commits a violation if +they +(a) contravene a provision of this Act, a provision of +the regulations, an order made under this Act or an +undertaking that they entered into under section 65; +or +(b) make a misrepresentation of a material fact or an +intentional omission to state a material fact to a per- +son designated under section 57 or paragraph 63(a). +Violation — other individuals and entities +(2) An individual or entity commits a violation if they +contravene subsection 7(2). +Continued violation +(3) A violation that is continued on more than one day +constitutes a separate violation in respect of each day on +which it is continued. +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +News Businesses +Sections 59-60 + +Page 35 +Maximum amount of penalty +61 (1) Subject to any regulations made under paragraph +76(b), an individual or entity that commits a violation is +liable to an administrative monetary penalty +(a) in the case of an individual, of not more +than $25,000 for a first violation and of not more +than $50,000 for each subsequent violation; or +(b) in the case of an entity, of not more than $10 mil- +lion for a first violation and of not more than $15 mil- +lion for each subsequent violation. +Criteria for penalty +(2) The amount of the penalty is to be determined by +taking into account +(a) the nature and scope of the violation; +(b) the history of compliance with this Act, the regula- +tions and orders made under this Act by the individual +or entity that committed the violation; +(c) the history of the individual or entity with respect +to any previous undertaking entered into under sec- +tion 65; +(d) any benefit that the individual or entity obtained +from the commission of the violation; +(e) the ability of the individual or entity to pay the +penalty; +(f) any factors established by regulations made under +paragraph 76(c); +(g) the purpose of the penalty; and +(h) any other relevant factor. +Purpose of penalty +(3) The purpose of the penalty is to promote compliance +with this Act and not to punish. +Procedures +62 (1) Despite subsection 64(1), the Commission may +impose a penalty in a decision made in the course of a +proceeding before it under this Act, including a proceed- +ing in respect of a complaint made under section 52, in +which it finds that a violation referred to in section 60 has +been committed by an individual or entity other than the +individual or entity that entered into an undertaking un- +der section 65 in connection with the same act or omis- +sion giving rise to the violation. +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 61-62 + +Page 36 +For greater certainty +(2) For greater certainty, the Commission is not to im- +pose a penalty under subsection (1) on an individual or +entity that has not been given the opportunity to be +heard. +Designation +63 The Commission may +(a) designate persons or classes of persons who are +authorized to issue notices of violation or to accept an +undertaking under section 65; and +(b) establish, in respect of each violation, a short-form +description to be used in notices of violation. +Notice of violation +64 (1) A person who is authorized to issue notices of vi- +olation may, if they believe on reasonable grounds that +an individual or entity has committed a violation, other +than a violation in respect of a contravention of section +51, issue a notice of violation and cause it to be served on +that individual or entity. +Contents +(2) The notice of violation must set out +(a) the name of the individual or entity that is believed +to have committed the violation; +(b) the act or omission giving rise to the violation, as +well as a reference to the provision that is at issue; +(c) the penalty that the individual or entity is liable to +pay, as well as the time and manner in which the indi- +vidual or entity may pay the penalty; +(d) a statement informing the individual or entity that +they may pay the penalty or make representations to +the Commission with respect to the violation and the +penalty and informing them of the time and manner +for making representations; and +(e) a statement informing the individual or entity that, +if they do not pay the penalty or make representations +in accordance with the notice, they will be deemed to +have committed the violation and the penalty may be +imposed. +Undertaking +65 (1) An individual or entity may enter into an under- +taking at any time. The undertaking is valid on its +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 62-65 + +Page 37 +acceptance by the Commission or the person designated +to accept an undertaking. +Requirements +(2) An undertaking +(a) must set out every act or omission that is covered +by the undertaking; +(b) must set out every provision that is at issue; +(c) may contain any conditions that the Commission +or the person designated to accept the undertaking +considers appropriate; and +(d) may include a requirement to pay a specified +amount. +No service of notice of violation +(3) If an individual or entity enters into an undertaking, +a notice of violation must not be served on them in con- +nection with any act or omission referred to in the under- +taking. +Undertaking after service of notice of violation +(4) If an individual or entity enters into an undertaking +after a notice of violation is served on them, the proceed- +ing that is commenced by the notice is ended in respect +of that individual or entity in connection with any act or +omission referred to in the undertaking. +Payment of penalty +66 (1) If an individual or entity that is served with a no- +tice of violation pays the penalty set out in the notice, +they are deemed to have committed the violation and the +proceedings in respect of it are ended. +Representations to Commission and decision +(2) If an individual or entity that is served with a notice +of violation makes representations in accordance with +the notice, the Commission must decide, on a balance of +probabilities, after considering any other representations +that it considers appropriate, whether the individual or +entity committed the violation. If the Commission de- +cides that the individual or entity committed the viola- +tion, it may +(a) impose the penalty set out in the notice, a lesser +penalty or no penalty; and +(b) suspend payment of the penalty subject to any +conditions that the Commission considers necessary +to ensure compliance with this Act. +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 65-66 + +Page 38 +Penalty +(3) If an individual or entity that is served with a notice +of violation neither pays the penalty nor makes represen- +tations in accordance with the notice, the individual or +entity is deemed to have committed the violation and the +Commission may impose the penalty. +Copy of decision +(4) The Commission must cause a copy of any decision +made under subsection (2) or (3) to be issued and served +on the individual or entity. +Evidence +67 In a proceeding in respect of a violation, a notice pur- +porting to be served under subsection 64(1) or a copy of a +decision purporting to be served under subsection 66(4) +is admissible in evidence without proof of the signature +or official character of the person appearing to have +signed it. +Burden of proof +68 In a proceeding in respect of a violation in respect of +a contravention of section 51, the burden of establishing +that any discrimination is not unjust or that any prefer- +ence or disadvantage is not undue or unreasonable is on +the individual or entity that is believed to have contra- +vened that section. +Defence +69 (1) An individual or entity is not to be found liable +for a violation, other than a violation in respect of a con- +travention of section 22, if they establish that they exer- +cised due diligence to prevent its commission. +Common law principles +(2) Every rule and principle of the common law that +makes any circumstance a justification or excuse in rela- +tion to a charge for an offence applies in respect of a vio- +lation to the extent that it is not inconsistent with this +Act. +Directors, officers, etc. +70 A director, officer or agent or mandatary of an entity +that commits a violation is liable for the violation if they +directed, authorized, assented to, acquiesced in or partic- +ipated in the commission of the violation, whether or not +the entity is proceeded against. +Vicarious liability +71 An individual or entity is liable for a violation that is +committed by their employee acting within the scope of +their employment or their agent or mandatary acting +within the scope of their authority, whether or not the +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 66-71 + +Page 39 +employee or agent or mandatary is identified or proceed- +ed against. +Limitation or prescription period +72 (1) Proceedings in respect of a violation may be insti- +tuted within, but not after, three years after the day on +which the subject matter of the proceedings became +known to the Commission. +Certificate +(2) A document that appears to have been issued by the +secretary to the Commission, certifying the day on which +the subject matter of any proceedings became known to +the Commission, is admissible in evidence without proof +of the signature or official character of the person who +appears to have signed the document and is, in the ab- +sence of evidence to the contrary, proof of the matter as- +serted in it. +Information made public +73 The Commission must make public +(a) the name of an individual or entity that enters into +an undertaking under section 65, the nature of the un- +dertaking, including the acts or omissions and provi- +sions at issue, the conditions included in the under- +taking and the amount payable under it, if any; and +(b) the name of an individual or entity that is deemed, +or is found by the Commission, to have committed a +violation, the acts or omissions and provisions at issue +and the amount of the penalty imposed, if any. +Receiver General +74 A penalty paid or recovered in relation to a violation +is payable to the Receiver General. +Debt due to Her Majesty +75 (1) The following amounts are debts due to Her +Majesty in right of Canada that may be recovered in any +court of competent jurisdiction: +(a) the amount of the penalty imposed by the Com- +mission in a decision made in the course of a proceed- +ing before it under this Act in which it finds that a vio- +lation referred to in section 60 has been committed; +(b) the amount payable under an undertaking entered +into under section 65, beginning on the day specified +in the undertaking or, if no day is specified, beginning +on the day on which the undertaking is accepted; +(c) the amount of the penalty set out in a notice of vio- +lation, beginning on the day on which it is required to +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 71-75 + +Page 40 +be paid in accordance with the notice, unless repre- +sentations are made in accordance with the notice; +(d) if representations are made, either the amount of +the penalty that is imposed by the Commission, begin- +ning on the day specified by the Commission or, if no +day is specified, beginning on the day on which the de- +cision is made; and +(e) the amount of any reasonable expenses incurred in +attempting to recover an amount referred to in any of +paragraphs (a) to (d). +Limitation or prescription period +(2) Proceedings to recover a debt may be instituted with- +in, but not after, three years after the day on which the +debt becomes payable. +Certificate of default +(3) The Commission may issue a certificate for the un- +paid amount of any debt referred to in subsection (1). +Effect of registration +(4) Registration of a certificate in any court of competent +jurisdiction has the same effect as a judgment of that +court for a debt of the amount set out in the certificate +and all related registration costs. +Regulations +76 The Governor in Council may make regulations +(a) providing for exceptions to paragraph 60(1)(a) +or (b); +(b) increasing the penalty amounts set out in subsec- +tion 61(1); +(c) for the purpose of paragraph 61(2)(f), establishing +other factors to be considered in determining the +amount of the penalty; +(d) respecting undertakings referred to in section 65; +(e) respecting the service of documents required or +authorized to be served under sections 60 to 75, in- +cluding the manner and proof of service and the cir- +cumstances under which documents are to be consid- +ered to be served; and +(f) generally, for carrying out the purposes and provi- +sions of sections 60 to 75. +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Administrative Monetary Penalties +Sections 75-76 + +Page 41 +Other Provisions +Judicial powers +77 In a proceeding under this Act, the Commission has +the powers of a superior court with respect to the atten- +dance and examination of witnesses and the production +and examination of documents or things. +Sections 126 and 127 of Criminal Code +78 Sections 126 and 127 of the Criminal Code do not ap- +ply in respect of any contravention of a provision of this +Act, a provision of the regulations or an order made un- +der this Act. +Financial Provisions +Fees for services +79 (1) The Commission may make regulations respect- +ing fees to be paid for the provision of services — includ- +ing dealing with a complaint or providing regulatory pro- +cesses — under this Act, including regulations +(a) fixing those fees or setting out the manner of cal- +culating them; +(b) establishing classes of operators and of news busi- +nesses and groups of news businesses for the purposes +of paragraph (a); +(c) respecting the payment of those fees, including the +time and manner of payment; and +(d) respecting the interest payable in respect of over- +due fees. +Commission assistance +(2) For greater certainty, subsection (1) permits the mak- +ing of regulations respecting the recovery of the Commis- +sion’s costs for providing assistance to an arbitration +panel under section 36. +Amount not to exceed cost +(3) Fees that are payable under regulations made under +subsection (1) must not in the aggregate exceed the costs +that the Commission determines to be attributable to +providing the service. +Criteria +(4) Regulations made under subsection (1) may provide +for fees to be calculated by reference to any criteria that +the Commission considers appropriate, including +2021-2022-2023 +Chapter 23: Online News Act +Administration and Enforcement +Other Provisions +Sections 77-79 + +Page 42 +(a) the revenues of the operator, the news business or +the group of news businesses; or +(b) the market served by the operator’s digital news +intermediary or by the news outlets operated by the +news business or by the members of the group of news +businesses. +Costs apportioned by Commission +80 (1) The Commission may, by order, apportion the +costs related to the bargaining process, other than those +related to final offer arbitration, including fees payable +under regulations made under subsection 79(1), between +the parties, if the parties cannot agree, within a period +that the Commission considers reasonable, on how to +share the costs. +Factors +(2) In making an order, the Commission must take into +account each party’s ability to pay, their conduct during +bargaining and mediation sessions and any other factor +that it considers appropriate. +Statutory Instruments Act +(3) For greater certainty, the Statutory Instruments Act +does not apply in respect of an order made under subsec- +tion (1). +Cost recovery +81 (1) With the approval of the Treasury Board, the +Commission may make regulations respecting the +charges payable by operators in respect of the recovery, +in whole or in part, of costs that are incurred in relation +to the administration of this Act, including regulations +(a) setting out the manner of calculating those +charges; +(b) providing for the establishment of classes of oper- +ators for the purposes of paragraph (a); +(c) providing for the payment of any charge payable, +including the time and manner of payment; and +(d) respecting the interest payable in respect of any +overdue charge. +Amount not to exceed cost +(2) Charges payable under regulations made under sub- +section (1) must not exceed the costs that the Commis- +sion determines to be attributable to exercising its pow- +ers and carrying out its duties and functions under this +Act and that are not recovered under regulations made +under subsection 79(1). +2021-2022-2023 +Chapter 23: Online News Act +Financial Provisions +Sections 79-81 + +Page 43 +Criteria +(3) Regulations made under subsection (1) may provide +for charges to be calculated by reference to any criteria +that the Commission considers appropriate, including +(a) the revenues of the operator; or +(b) the market served by the operator’s digital news +intermediary. +Debt due to Her Majesty +82 (1) Fees and charges payable under regulations made +under subsections 79(1) and 81(1), and any interest on +them, constitute a debt due to Her Majesty in right of +Canada and may be recovered as such in any court of +competent jurisdiction. +Deduction, set-off and compensation +(2) Debts due to Her Majesty in right of Canada under +regulations made under subsections 79(1) and 81(1) may +be recovered at any time by way of deduction from, set- +off against or compensation against any sum of money +that may be due or payable by Her Majesty in right of +Canada to the individual or entity responsible for the +debt. +Spending +83 Subject to any conditions imposed by the Treasury +Board, the Commission may spend revenues that are re- +ceived under regulations made under subsections 79(1) +and 81(1) for the purposes of exercising its powers and +carrying out its duties and functions under this Act. If the +Commission spends the revenues, it must do so in the fis- +cal year in which they are received or, unless an appro- +priation Act provides otherwise, in the next fiscal year. +Regulations +Regulations — Governor in Council +84 The Governor in Council may make regulations +(a) respecting the factors set out in section 6; +(b) respecting the time at which or the period within +which an operator must notify the Commission under +subsection 7(1); +(c) respecting how the Commission is to interpret +subparagraphs 11(1)(a)(i) to (viii); +(d) setting out conditions for the purposes of para- +graph 11(1)(b); and +2021-2022-2023 +Chapter 23: Online News Act +Financial Provisions +Sections 81-84 + +Page 44 +(e) setting out conditions in respect of a provincial +public broadcaster for the purposes of section 28, if +the provincial minister responsible for that broadcast- +er has made a request to the Minister. +Regulations — Commission +85 The Commission may make regulations +(a) respecting requests for orders referred to in sub- +section 11(1); +(b) respecting the bargaining process set out in sec- +tions 18 to 44; +(c) respecting requests for designations referred to in +subsection 27(1); +(d) establishing the code of conduct referred to in sec- +tion 49; +(e) respecting complaints referred to in section 52; +(f) respecting the manner in which groups of eligible +news businesses are to be structured and the manner +in which they are to exercise their rights or privileges +and carry out their obligations under this Act; +(g) respecting the provision of information by groups +of eligible news businesses to the Commission respect- +ing their structure; +(h) respecting the exercise by any person appointed +under section 8 of the Canadian Radio-television and +Telecommunications Commission Act of any of the +powers — other than the power to make regulations — +or the carrying out of any of the duties or functions, of +the Commission under this Act; and +(i) respecting the Commission’s practices and proce- +dures in relation to this Act. +Independent Review +Annual report — independent auditor +86 (1) The Commission must cause an independent au- +ditor to prepare an annual auditor’s report in respect of +the impact of this Act on the Canadian digital news mar- +ketplace. +Contents +(2) The report must set out an analysis of the impact of +the agreements entered into under this Act on the Cana- +dian digital news marketplace and include the following: +2021-2022-2023 +Chapter 23: Online News Act +Regulations +Sections 84-86 + +Page 45 +(a) information relating to the total commercial value +of the agreements entered into under this Act; +(b) information relating to the distribution of the +commercial value of those agreements among eligible +news businesses, including relative to the expendi- +tures of those businesses on their newsrooms; +(c) information relating to the effect of the agree- +ments on those expenditures; +(c.01) information relating to the impact of this Act +on news outlets that produce news content primarily +for diverse populations, including local and regional +markets in every province and territory, anglophone +and francophone communities and Black and other +racialized communities; +(c.02) information relating to the total number of +those agreements that involve Indigenous news out- +lets and to the portion of the commercial value of +those agreements that benefits these news outlets; +(c.03) information relating to the total number of +those agreements that involve official language minor- +ity community news outlets and to the portion of the +commercial value of those agreements that benefits +these news outlets; +(c.1) if the Canadian Broadcasting Corporation has +provided an annual report under section 53.1 in the 12 +months preceding the preparation of the auditor’s re- +port, information related to that annual report; and +(d) any other element that, in the opinion of the audi- +tor, supports the transparency of the impact of this Act +on the Canadian digital news marketplace. +Confidential information +(3) The report must not contain any information that is +likely to reveal information designated as confidential +under subsection 55(1). +Publication of report +(4) The Commission must publish the report on its web- +site within 30 days after the day on which it receives it. +2021-2022-2023 +Chapter 23: Online News Act +Independent Review +Section +86 + +Page 46 +Review of Act +Review +87 Before the fifth anniversary of the day on which this +section comes into force, the Minister must cause a re- +view of this Act and its operation to be conducted and +cause a report on the review to be laid before each House +of Parliament. +Related Amendments +R.S., c. A-1 +Access to Information Act +88 Schedule II to the Access to Information Act +is amended by adding, in alphabetical order, a +reference to +Online News Act +Loi sur les nouvelles en ligne +and a corresponding reference to “subsections +55(2) and 58(4)”. +R.S., c. C-22 +Canadian Radio-television and +Telecommunications Commission Act +89 Section 12 of the Canadian Radio-television +and Telecommunications Commission Act is +amended by adding the following after subsec- +tion (1): +Digital news +(1.1) The Commission exercises the powers and per- +forms the duties and functions conferred on it under the +Online News Act. +90 Section 13 of the Act is amended by adding the +following after subsection (1): +Online News Act +(1.1) The report must include the contents of the annual +auditor’s report prepared under section 86 of the Online +News Act. +2021-2022-2023 +Chapter 23: Online News Act +Review of Act +Sections 87-90 + +Page 47 +1991, c. 11 +Broadcasting Act +91 Section 4 of the Broadcasting Act is amended +by adding the following after subsection (4): +Operators of digital news intermediaries +(5) For greater certainty, this Act does not apply to the +operator of a digital news intermediary in respect of +which the Online News Act applies when the operator +acts solely in that capacity. In this subsection, digital +news intermediary and operator have the same mean- +ings as in subsection 2(1) of that Act. +1993, c. 38 +Telecommunications Act +92 The Telecommunications Act is amended by +adding the following after section 4: +Digital news intermediaries excluded +4.1 (1) This Act does not apply in respect of the making +available of news content on or by a digital news interme- +diary in respect of which the Online News Act applies. +Definitions +(2) In this section, digital news intermediary and +news content have the same meanings as in subsection +2(1) of the Online News Act. +Interpretation +(3) For the purposes of this section, news content is +made available if +(a) the news content, or any portion of it, is repro- +duced; or +(b) access to the news content, or any portion of it, is +facilitated by any means, including an index, aggrega- +tion or ranking of news content. +Coming into Force +Order in council +93 (1) Section 6 comes into force on a day to be +fixed by order of the Governor in Council, but +that day must not be before the day on which the +first regulations made under paragraph 84(a) +come into force. +2021-2022-2023 +Chapter 23: Online News Act +Related Amendments +Broadcasting Act +Sections 91-93 + +Page 48 +Order in council +(2) Sections 7, 8, 11 to 17, 20, 27 to 31, 53.1 and 59 and +subsection 60(2) come into force on a day to be +fixed by order of the Governor in Council, but +that day must not be before the latest of +(a) the day fixed in accordance with subsection +(1), +(b) the day on which the first regulations made +under paragraph 84(b) come into force, and +(c) the day on which the first regulations made +under paragraph 84(c) come into force. +Order in council +(3) Sections 18, 19, 21, 22 and 32 to 44 come into +force on a day to be fixed by order of the Gover- +nor in Council, but that day must not be before +the day fixed in accordance with subsection (2). +Order in council +(4) Sections 49 to 52 and 68 come into force on a +day to be fixed by order of the Governor in Coun- +cil, but that day must not be before the day fixed +in accordance with subsection (3). +Order in council +(5) Sections 79 to 83, 86, 87 and 90 come into force +on a day or days to be fixed by order of the Gov- +ernor in Council. +180 days after royal assent +(6) Despite subsections (1) to (5), any provision +of this Act that does not come into force by order +before the 180th day following the day on which +this Act receives royal assent comes into force 180 +days after the day on which this Act receives roy- +al assent. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 23: Online News Act +Coming into Force +Section +93 + +Page 49 + +Page 50 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-19_4.txt b/task6_model_deployment/assets/C-19_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..d0f5d3591b6363f976db86e7df9d4da7bd7a7f96 --- /dev/null +++ b/task6_model_deployment/assets/C-19_4.txt @@ -0,0 +1,22052 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 10 +An Act to implement certain provisions of +the budget tabled in Parliament on April 7, +2022 and other measures +ASSENTED TO +JUNE 23, 2022 +BILL C-19 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +budget tabled in Parliament on April 7, 2022 and other mea- +sures”. +SUMMARY +Part 1 implements certain income tax measures by +(a) providing a Labour Mobility Deduction for the temporary +relocation of tradespeople to a work location; +(b) allowing for the immediate expensing of eligible property +by certain Canadian businesses; +(c) allowing the Children’s Special Allowance to be paid in +respect of a child who is maintained by an Indigenous gov- +erning body and providing consistent tax treatment of kinship +care providers and foster parents receiving financial assis- +tance from an Indigenous governing body and those receiv- +ing such assistance from a provincial government; +(d) doubling the allowable qualifying expense limit under the +Home Accessibility Tax Credit; +(e) expanding the criteria for the mental functions impair- +ment eligibility as well as the life-sustaining therapy category +eligibility for the Disability Tax Credit; +(f) providing clarity in respect of the determination of the +one-time additional payment under the GST/HST tax credit +for the period 2019-2020; +(g) changing the delivery of Climate Action Incentive pay- +ments from a refundable credit claimed annually to a credit +that is paid quarterly; +(h) temporarily extending the period for incurring eligible ex- +penses and other deadlines under film or video production +tax credits; +(i) providing a tax incentive for specified zero-emission tech- +nology manufacturing activities; +(j) providing the Canada Revenue Agency (CRA) the discre- +tion to accept late applications for the Canada Emergency +Wage Subsidy, the Canada Emergency Rent Subsidy and the +Canada Recovery Hiring Program; +(k) including postdoctoral fellowship income in the definition +of “earned income” for RRSP purposes; +(l) enabling registered charities to enter into charitable part- +nerships with organizations other than qualified donees un- +der certain conditions; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +(m) allowing automatic and immediate revocation of the reg- +istration of an organization as a charity where that organiza- +tion is listed as a terrorist entity under the Criminal Code; +(n) enabling the CRA to use taxpayer information to assist in +the collection of Canada Emergency Business Account loans; +and +(o) expanding capital cost allowance deductions to include +new clean energy equipment. +It also makes related and consequential amendments to the Ex- +cise Tax Act, the Children’s Special Allowances Act, the Excise +Act, 2001, the Income Tax Regulations and the Children’s Special +Allowance Regulations. +Part 2 implements certain Goods and Services Tax/Harmonized +Sales Tax (GST/HST) measures by +(a) ensuring that all assignment sales in respect of newly +constructed or substantially renovated residential housing +are taxable supplies for GST/HST purposes; and +(b) extending eligibility for the expanded hospital rebate to +health care services supplied by charities or non-profit orga- +nizations with the active involvement of, or on the recom- +mendation of, either a physician or a nurse practitioner, irre- +spective of their geographic location. +Part 3 amends the Excise Act, 2001, the Excise Act and other re- +lated texts in order to implement three measures. +Division 1 of Part 3 implements a new federal excise duty frame- +work for vaping products by, among other things, +(a) requiring that manufacturers of vaping products obtain a +vaping licence from the CRA; +(b) requiring that all vaping products that are removed from +the premises of a vaping licensee to be entered into the Cana- +dian market for retail sale be affixed with an excise stamp; +(c) imposing excise duties on vaping products to be paid by +vaping product licensees; +(d) providing for administration and enforcement rules relat- +ed to the excise duty framework on vaping products; +(e) providing the Governor in Council with authority to pro- +vide for an additional excise duty in respect of provinces and +territories that enter into a coordinated vaping product taxa- +tion agreement with Canada; and +(f) making related amendments to other legislative texts, in- +cluding to allow for a coordinated federal/provincial-territorial +vaping product taxation system and to ensure that the excise +duty framework applies properly to imported vaping prod- +ucts. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 4 +Division 2 of Part 3 amends the excise duty exemption under the +Excise Act, 2001 for wine produced in Canada and composed +wholly of agricultural or plant product grown in Canada. +Division 3 of Part 3 amends the Excise Act to eliminate excise +duty for beer containing no more than 0.5% alcohol by volume. +Part 4 enacts the Select Luxury Items Tax Act. That Act creates a +new taxation regime for domestic sales, and importations into +Canada, of certain new motor vehicles and aircraft priced +over $100,000 and certain new boats priced over $250,000. It pro- +vides that the tax applies if the total price or value of the subject +select luxury item at the time of sale or importation exceeds the +relevant price threshold. It provides that the tax is to be calculat- +ed at the lesser of 10% of the total price of the item and 20% of +the total price of the item that exceeds the relevant price thresh- +old. To promote compliance with the new taxation regime, that +Act includes modern elements of administration and enforce- +ment aligned with those found in other taxation statutes. Finally, +this Part also makes related and consequential amendments to +other texts to ensure proper implementation of the new tax and +to ensure a cohesive and efficient administration by the CRA. +Division 1 of Part 5 retroactively renders a provision of the con- +tract that is set out in the schedule to An Act respecting the +Canadian Pacific Railway, chapter 1 of the Statutes of Canada, +1881, to be of no force or effect. It retroactively extinguishes any +obligations and liabilities of Her Majesty in right of Canada and +any rights and privileges of the Canadian Pacific Railway Compa- +ny arising out of or acquired under that provision. +Division 2 of Part 5 amends the Nisga’a Final Agreement Act to +give force of law to the entire Nisga’a Nation Taxation Agree- +ment during the period that that Taxation Agreement is, by its +terms, in force. +Division 3 of Part 5 repeals the Safe Drinking Water for First Na- +tions Act. +It also amends the Income Tax Act to exempt from taxation un- +der that Act any income earned by the Safe Drinking Water Trust +in accordance with the Settlement Agreement entered into on +September 15, 2021 relating to long-term drinking water quality +for impacted First Nations. +Division 4 of Part 5 authorizes payments to be made out of the +Consolidated Revenue Fund for the purpose of addressing tran- +sit shortfalls and needs and improving housing supply and af- +fordability. +Division 5 of Part 5 amends the Canada Deposit Insurance Cor- +poration Act by adding the President and Chief Executive Officer +of the Canada Deposit Insurance Corporation and one other +member to that Corporation’s Board of Directors. +Division 6 of Part 5 amends the Federal-Provincial Fiscal Ar- +rangements Act to authorize additional payments to the +provinces and territories. +Division 7 of Part 5 amends the Borrowing Authority Act to, +among other things, count previously excluded borrowings +made in the spring of 2021 in the calculation of the maximum +amount that may be borrowed. It also amends the Financial Ad- +ministration Act to change certain reporting requirements in re- +lation to amounts borrowed under orders made under para- +graph 46.1(c) of that Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 5 +Division 8 of Part 5 amends the Pension Benefits Standards Act, +1985 to, among other things, permit the establishment of a sol- +vency reserve account in the pension fund of certain defined +benefit plans and require the establishment of governance poli- +cies for all pension plans. +Division 9 of Part 5 amends the Special Import Measures Act to, +among other things, +(a) provide that assessments of injury are to take into ac- +count impacts on workers; +(b) require the Canadian International Trade Tribunal to +make inquiries with respect to massive importations when it +is acting under section 42 of that Act; +(c) require that Tribunal to initiate expiry reviews of certain +orders and findings; +(d) modify the deadline for notifying the government of the +country of export of properly documented complaints; +(e) modify the criteria for imposing duties in cases of mas- +sive importations; +(f) modify the criteria for initiating anti-circumvention investi- +gations; and +(g) remove the requirement that, in order to find circumven- +tion, the principal cause of the change in a pattern of trade +must be the imposition of anti-dumping or countervailing du- +ties. +It also amends the Canadian International Trade Tribunal Act to +provide that trade unions may, with the support of domestic pro- +ducers, file global safeguard complaints. +Division 10 of Part 5 amends the Trust and Loan Companies Act +and the Insurance Companies Act to, among other things, mod- +ernize corporate governance communications of financial institu- +tions. +Division 11 of Part 5 amends the Insurance Companies Act to +permit property and casualty companies and marine companies +to not include the value of certain debt obligations when calcu- +lating their borrowing limit. +Division 12 of Part 5 enacts the Prohibition on the Purchase of +Residential Property by Non-Canadians Act. The Act prohibits +the purchase of residential property in Canada by non-Canadians +unless they are exempted by the Act or its regulations or the +purchase is made in certain circumstances specified in the regu- +lations. +Division 13 of Part 5 amends the Parliament of Canada Act and +makes consequential and related amendments to other Acts to, +among other things, +(a) change the additional annual allowances that are paid to +senators who occupy certain positions so that the govern- +ment’s representatives and the Opposition in the Senate are +eligible for the allowances for five positions each and the +three other recognized parties or parliamentary groups in the +Senate with the greatest number of members are eligible for +the allowances for four positions each; +(b) provide that the Leader of the Government in the Senate +or Government Representative in the Senate, the Leader of +the Opposition in the Senate and the Leader or Facilitator of +every other recognized party or parliamentary group in the +Senate are to be consulted on the appointment of certain offi- +cers and agents of Parliament; and +(c) provide that the Leader of the Government in the Senate +or Government Representative in the Senate, the Leader of +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 6 +the Opposition in the Senate and the Leader or Facilitator of +every other recognized party or parliamentary group in the +Senate may change the membership of the Standing Senate +Committee on Internal Economy, Budgets and Administra- +tion. +Division 14 of Part 5 amends the Financial Administration Act in +order to, among other things, allow the Treasury Board to pro- +vide certain services to certain entities. +Division 15 of Part 5 amends the Competition Act to enhance the +Commissioner of Competition’s investigative powers, criminalize +wage fixing and related agreements, increase maximum fines +and administrative monetary penalties, clarify that incomplete +price disclosure is a false or misleading representation, expand +the definition of anti-competitive conduct, allow private access +to the Competition Tribunal to remedy an abuse of dominance +and improve the effectiveness of the merger notification require- +ments and other provisions. +Division 16 of Part 5 amends the Copyright Act to extend certain +terms of copyright protection, including the general term, from +50 to 70 years after the life of the author and, in doing so, imple- +ments one of Canada’s obligations under the Canada–United +States–Mexico Agreement. +Division 17 of Part 5 amends the College of Patent Agents and +Trademark Agents Act to, among other things, +(a) ensure that the College has sufficient independence and +flexibility to exercise its corporate functions; +(b) provide statutory immunity to certain persons involved in +the regulatory activities of the College; and +(c) grant powers to the Registrar and Investigations Commit- +tee that will allow for improved efficiency in the complaints +and discipline process. +Division 18 of Part 5 enacts the Civil Lunar Gateway Agreement +Implementation Act to implement Canada’s obligations under +the Memorandum of Understanding between the Government of +Canada and the Government of the United States of America +concerning Cooperation on the Civil Lunar Gateway. It provides +for powers to protect confidential information provided under +the Memorandum. It also makes related amendments to the +Criminal Code to extend its application to activities related to the +Lunar Gateway and to the Government Employees Compensa- +tion Act to address the cross-waiver of liability set out in the +Memorandum. +Division 19 of Part 5 amends the Corrections and Conditional Re- +lease Act to restrict the use of detention in dry cells to cases +where the institutional head has reasonable grounds to believe +that an inmate has ingested contraband or that contraband is be- +ing carried in the inmate’s rectum. +Division 20 of Part 5 amends the Customs Act in order to autho- +rize its administration and enforcement by electronic means and +to provide that the importer of record of goods is jointly and sev- +erally, or solidarily, liable to pay duties on the goods under sec- +tion 17 of that Act with the importer or person authorized to ac- +count for the goods, as the case may be, and the owner of the +goods. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 7 +Division 21 of Part 5 amends the Criminal Code to create an of- +fence of wilfully promoting antisemitism by condoning, denying +or downplaying the Holocaust through statements communicat- +ed other than in private conversation. +Division 22 of Part 5 amends the Judges Act, the Federal Courts +Act, the Tax Court of Canada Act and certain other acts to, +among other things, +(a) implement the Government of Canada’s response to the +report of the sixth Judicial Compensation and Benefits Com- +mission regarding salaries and benefits and to create the of- +fice of supernumerary prothonotary of the Federal Court; +(b) increase the number of judges for certain superior courts +and include the new offices of Associate Chief Justice of the +Court of Queen’s Bench of New Brunswick and Associate +Chief +Justice +of +the +Court +of +Queen’s +Bench +for +Saskatchewan; +(c) create the offices of prothonotary and supernumerary +prothonotary of the Tax Court of Canada; and +(d) replace the term “prothonotary” with “associate judge”. +Division 23 of Part 5 amends the Immigration and Refugee Pro- +tection Act to, among other things, +(a) authorize the Minister of Citizenship and Immigration to +give instructions establishing categories of foreign nationals +for the purposes of determining to whom an invitation to +make an application for permanent residence is to be issued, +as well as instructions setting out the economic goal that that +Minister seeks to support in establishing the category; +(b) prevent an officer from issuing a visa or other document +to a foreign national invited in respect of an established cate- +gory if the foreign national is not in fact eligible to be a mem- +ber of that category; +(c) require that the annual report to Parliament on the opera- +tion of that Act include a description of any instructions that +establish a category of foreign nationals, the economic goal +sought to be supported in establishing the category and the +number of foreign nationals invited to make an application +for permanent residence in respect of the category; and +(d) authorize that Minister to give instructions respecting the +class of permanent residents in respect of which a foreign na- +tional must apply after being issued an invitation, if the for- +eign national is eligible to be a member of more than one +class. +Division 24 of Part 5 amends the Old Age Security Act to correct +a cross-reference in that Act to the Budget Implementation Act, +2021, No. 1. +Division 25 of Part 5 +(a) amends the Canada Emergency Response Benefit Act to +set out the consequences that apply in respect of a worker +who received, for a four-week period, an income support pay- +ment and who received, for any week during the four-week +period, any benefit, allowance or money referred to in sub- +paragraph 6(1)(b)(ii) or (iii) of that Act; +(b) amends the Canada Emergency Student Benefit Act to set +out the consequences that apply in respect of a student who +received, for a four-week period, a Canada emergency stu- +dent benefit and who received, for any week during the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 8 +four-week period, any benefit, allowance or money referred +to in subparagraph 6(1)(b)(ii) or (iii) of that Act; and +(c) amends the Employment Insurance Act to set out the con- +sequences that apply in respect of a claimant who received, +for any week, an employment insurance emergency response +benefit and who received, for that week, any payment or ben- +efit referred to in paragraph 153.9(2)(c) or (d) of that Act. +Division 26 of Part 5 amends the Employment Insurance Act to, +among other things, +(a) replace employment benefits and support measures set +out in Part II of that Act with employment support measures +that are intended to help insured participants and other work- +ers — including workers in groups underrepresented in the +labour market — to obtain and keep employment; and +(b) allow the Canada Employment Insurance Commission to +enter into agreements to provide for the payment of contribu- +tions to organizations for the costs of measures that they im- +plement and that are consistent with the purpose and guide- +lines set out in Part II of that Act. +It also makes a consequential amendment to the Income Tax +Act. +Division 27 of Part 5 amends the Employment Insurance Act to +specify the maximum number of weeks for which benefits may +be paid in a benefit period to certain seasonal workers and to ex- +tend, until October 28, 2023, the increase in the maximum num- +ber of weeks for which those benefits may be paid. It also +amends the Budget Implementation Act, 2021, No. 1 to add a +transitional measure in relation to amendments to the Employ- +ment Insurance Regulations that are found in that Act. +Division 28 of Part 5 amends the Canada Pension Plan to make +corrections respecting +(a) the calculation of the minimum qualifying period and the +contributory period for the purposes of the post-retirement +disability benefit; +(b) the determination of values for contributors who have pe- +riods excluded from their contributory periods by reason of +disability; and +(c) the attribution of amounts for contributors who have peri- +ods excluded from their contributory periods because they +were family allowance recipients. +Division 29 of Part 5 amends An Act to amend the Criminal Code +and the Canada Labour Code to, among other things, +(a) shorten the period before which an employee begins to +earn one day of medical leave of absence with pay per +month; +(b) standardize the conditions related to the requirement to +provide a medical certificate following a medical leave of ab- +sence, regardless of whether the leave is paid or unpaid; +(c) authorize the Governor in Council to make regulations in +certain circumstances, including to modify certain provisions +respecting medical leave of absence with pay; +(d) ensure that, for the purposes of medical leave of absence, +an employee who changes employers due to the lease or +transfer of a work, undertaking or business or due to a con- +tract being awarded through a retendering process is deemed +to be continuously employed with one employer; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 9 +(e) provide that the provisions relating to medical leave of +absence come into force no later than December 1, 2022. +Division 30 of Part 5 amends the Canada Business Corporations +Act to, among other things, +(a) require certain corporations to send to the Director ap- +pointed under that Act information on individuals with signifi- +cant control on an annual basis or when a change occurs; +(b) allow that Director to provide all or part of that informa- +tion to an investigative body, the Financial Transactions and +Reports Analysis Centre of Canada or any prescribed entity; +and +(c) clarify that, for the purposes of subsection 21.1(7) of that +Act, it is the securities of a corporation, not the corporation it- +self, that are listed and posted for trading on a designated +stock exchange. +Division 31 of Part 5 amends the Special Economic Measures Act +and the Justice for Victims of Corrupt Foreign Officials Act +(Sergei Magnitsky Law) to, among other things, +(a) create regimes allowing for the forfeiture of property that +has been seized or restrained under those Acts; +(b) specify that the proceeds resulting from the disposition of +those properties are to be used for certain purposes; and +(c) allow for the sharing of information between certain per- +sons in certain circumstances. +It also makes amendments to the Seized Property Management +Act in relation to those forfeiture of property regimes. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SUMMARY + +Page 10 + +Page 11 +TABLE OF PROVISIONS +An Act to implement certain provisions of the +budget tabled in Parliament on April 7, 2022 and +other measures +Short Title +Budget Implementation Act, 2022, No. 1 +1 +PART 1 +Amendments to the Income Tax Act +and Other Legislation +2 +PART 2 +Amendments to the Excise Tax Act +(GST/HST Measures) +52 +PART 3 +Amendments to the Excise Act, 2001, +the Excise Act and Other Related +Texts +DIVISION 1 +Excise Act, 2001 and Other Related Texts +(Vaping Products) +54 +DIVISION 2 +Excise Act, 2001 (Wine) +129 +DIVISION 3 +Excise Act (Beer) +133 +PART 4 +Select Luxury Items Tax Act +Enactment of Act +135 +2021-2022 + +Page 12 +An Act respecting the taxation of +select luxury items +Short Title +Select Luxury Items Tax Act +1 +PART 1 +Select Luxury Items Tax +DIVISION 1 +Interpretation and Application +SUBDIVISION A +Interpretation +Definitions +2 +Meaning of administration or enforcement of this Act +3 +Person resident in Canada +4 +Arm’s length +5 +Negative amounts +6 +Sale — subject item +7 +Improvement to subject item +8 +Price threshold +9 +Definition of business +10 +Where vessel journeys originate and terminate +11 +Registration of vehicle +12 +SUBDIVISION B +Consideration and Retail Value +Definitions +13 +Value of consideration +14 +Levies included in consideration +15 +Retail value of subject item +16 +SUBDIVISION C +Her Majesty +Her Majesty +17 +DIVISION 2 +Application of Tax +SUBDIVISION A +Tax on Sale +Tax — sale of subject item +18 +Tax not payable — registered vendor of vehicles +19 +SUBDIVISION B +Tax on Importation +Tax — importation into Canada +20 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 13 +Tax not payable — registered vendor +21 +Definition of determination of the tax status +22 +SUBDIVISION C +Tax in Other Circumstances +Tax — registration of registered vendor’s vehicle +23 +Tax — lease of subject vehicle +24 +Tax — lease of aircraft or vessel +25 +Tax — use of aircraft or vessel +26 +Tax — ceasing to be registered vendor +27 +Tax — ceasing to be qualifying aircraft user +28 +SUBDIVISION D +Tax on Improvements +Rules — improvement after sale +29 +Rules — improvement in other circumstances +30 +Improvement period — regulations +31 +Non-arm’s length — joint and several, or solidary, liabili- +ty +32 +SUBDIVISION E +General Rules +Tax not payable — regulations +33 +Amount of tax — general +34 +Amount of tax — improvement +35 +DIVISION 3 +Certificates +Exemption certificate +36 +Tax certificate +37 +Application for special import certificate +38 +DIVISION 4 +Rebates +SUBDIVISION A +Rebates to Net Tax +Rebate to net tax — export +39 +Rebate to net tax — regulations +40 +Application for rebate to net tax +41 +SUBDIVISION B +Other Rebates +Rebate — foreign representative +42 +Rebate — payment in error +43 +Rebate — regulations +44 +Restriction on rebate +45 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 14 +SUBDIVISION C +General Rules for Rebates +Restriction on rebate +46 +Single application +47 +Restriction — bankruptcy +48 +Statutory recovery rights +49 +DIVISION 5 +Registration, Reporting Periods, Returns and +Requirement to Pay +Qualifying sale +50 +Application for registration +51 +Cancellation of registration +52 +Security — registration +53 +Reporting periods +54 +Filing of return +55 +Form and content +56 +Net tax — obligation +57 +Overpayment of rebate or interest +58 +Information return +59 +PART 2 +Administration +DIVISION 1 +Miscellaneous +SUBDIVISION A +Trustees, Receivers and Personal +Representatives +Definitions +60 +Estate or succession of deceased individual +61 +Definitions +62 +Distribution by trust +63 +SUBDIVISION B +Amalgamation and Winding-up +Amalgamations +64 +Winding-up +65 +SUBDIVISION C +Partnerships and Joint Ventures +Partnerships +66 +Joint ventures +67 +SUBDIVISION D +Anti-avoidance +Definitions +68 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 15 +Definitions +69 +DIVISION 2 +Administration and Enforcement +SUBDIVISION A +Payments +Set-off of rebate +70 +Definition of electronic payment +71 +Small amounts owing +72 +Authority for separate returns +73 +Definition of electronic filing +74 +Execution of returns, etc. +75 +Extension of time +76 +Demand for return +77 +SUBDIVISION B +Administration and Officers +Minister’s duty +78 +Staff +79 +Administration of oaths +80 +Inquiry +81 +SUBDIVISION C +Interest +Specified rate of interest +82 +Compound interest on amounts owed by Her Majesty +83 +Interest if Act amended +84 +Waiving or reducing interest +85 +Cancellation of penalties and interest +86 +Dishonoured instruments +87 +SUBDIVISION D +Records and Information +Keeping records +88 +Electronic funds transfer +89 +Requirement to provide information or record +90 +Definitions +91 +SUBDIVISION E +Assessments +Assessment +92 +Assessment of rebate +93 +Restriction on payment by Minister +94 +Notice of assessment +95 +Limitation period for assessments +96 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 16 +SUBDIVISION F +Objections to Assessment +Objection to assessment +97 +Extension of time by Minister +98 +SUBDIVISION G +Appeal +Extension of time by Tax Court of Canada +99 +Appeal to Tax Court of Canada +100 +Extension of time to appeal +101 +Limitation on appeals to Tax Court of Canada +102 +Institution of appeals +103 +Disposition of appeal +104 +References to Tax Court of Canada +105 +Reference of common questions to Tax Court of Canada +106 +SUBDIVISION H +Penalties +Failure to file return +107 +Failure to file by electronic transmission +108 +Failure to register +109 +Penalty — false statement +110 +Penalty for false declaration — special import certificate +111 +Failure to apply — tax certificate +112 +Failure to notify — tax certificate +113 +Penalty — unregistered importer +114 +Failure to answer demand +115 +Failure to provide information +116 +Failure to provide information +117 +False statements or omissions +118 +General penalty +119 +Waiving or cancelling penalties +120 +SUBDIVISION I +Offences and Punishment +Offence for failure to file return or to comply with de- +mand or order +121 +Offences for false or deceptive statement +122 +Definition of confidential information +123 +Failure to pay tax +124 +General offence +125 +Compliance orders +126 +Officers of corporations, etc. +127 +No power to decrease punishment +128 +Information or complaint +129 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 17 +SUBDIVISION J +Inspections +Definition of dwelling-house +130 +Compliance order +131 +Search warrant +132 +Definition of foreign-based information or record +133 +Copies +134 +Compliance +135 +Information respecting non-resident persons +136 +SUBDIVISION K +Collection +Definitions +137 +Security +138 +Collection restrictions +139 +Over $10,000,000 — security +140 +Certificates +141 +Garnishment +142 +Recovery by deduction or set-off +143 +Acquisition of debtor’s property +144 +Money seized from debtor +145 +Seizure +146 +Person leaving Canada or defaulting +147 +Definitions +148 +Compliance by unincorporated bodies +149 +Definition of transaction +150 +SUBDIVISION L +Evidence and Procedure +Service +151 +Timing of receipt +152 +Proof of service +153 +DIVISION 3 +Regulations +Regulations +154 +Positive or negative amount — regulations +155 +Incorporation by reference — limitation removed +156 +Certificates and registrations not statutory instruments +157 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 18 +PART 5 +Various Measures +DIVISION 1 +Provisions Relating to Canadian Pacific Railway +Company Tax Exemption +174 +DIVISION 2 +Nisga’a Final Agreement Act +177 +DIVISION 3 +Safe Drinking Water for First Nations +178 +DIVISION 4 +Payments in Relation to Transit and Housing +180 +DIVISION 5 +Canada Deposit Insurance Corporation Act +181 +DIVISION 6 +Federal-Provincial Fiscal Arrangements Act +182 +DIVISION 7 +Borrowings +183 +DIVISION 8 +Pension Benefits Standards Act, 1985 +186 +DIVISION 9 +Trade Remedies +191 +DIVISION 10 +Corporate Governance of Financial Institutions +220 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 19 +DIVISION 11 +Insurance Companies Act +233 +DIVISION 12 +Prohibition on the Purchase of Residential +Property by Non-Canadians Act +Enactment of Act +235 +An Act to prohibit the purchase of +residential property by non- +Canadians +Prohibition on the Purchase of Residential Property by +Non-Canadians Act +1 +Definitions +2 +Designation of Minister +3 +Prohibition +4 +Validity +5 +Offence +6 +Order +7 +Regulations +8 +DIVISION 13 +Parliament of Canada Act +238 +DIVISION 14 +Financial Administration Act +255 +DIVISION 15 +Competition Act +256 +DIVISION 16 +Copyright Act +276 +DIVISION 17 +College of Patent Agents and Trademark Agents +Act +282 +DIVISION 18 +Civil Lunar Gateway Agreement Implementation +Act +Enactment of Act +294 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 20 +An Act to implement the +Memorandum of Understanding +between the Government of Canada +and the Government of the United +States of America concerning +Cooperation on the Civil Lunar +Gateway and to make related +amendments to other Acts +Short Title +Civil Lunar Gateway Agreement Implementation Act +1 +Interpretation +Definitions +2 +General +Purpose +3 +Binding on Her Majesty +4 +Order designating Minister +5 +Delegation of powers +6 +Information +Power to order production +7 +Prohibition +8 +Goods and data +9 +Compliance order +10 +Interpretation +11 +Regulations +Regulations +12 +DIVISION 19 +Corrections and Conditional Release Act +299 +DIVISION 20 +Customs Act +302 +DIVISION 21 +Criminal Code +332 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 21 +DIVISION 22 +Judges and Prothonotaries +333 +DIVISION 23 +Immigration and Refugee Protection Act +377 +DIVISION 24 +Old Age Security Act +380 +DIVISION 25 +COVID-19 Benefits Adjustments +382 +DIVISION 26 +Employment Insurance Act +387 +DIVISION 27 +Benefits Related to Employment +408 +DIVISION 28 +Canada Pension Plan +415 +DIVISION 29 +Medical Leave with Pay +423 +DIVISION 30 +Canada Business Corporations Act +430 +DIVISION 31 +Economic Sanctions +436 +SCHEDULE 1 +SCHEDULE 2 +SCHEDULE 3 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +TABLE OF PROVISIONS + +Page 22 + +Page 23 +70-71 ELIZABETH II +CHAPTER 10 +An Act to implement certain provisions of the budget +tabled in Parliament on April 7, 2022 and other mea- +sures +[Assented to 23rd June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Budget Implementation +Act, 2022, No. 1. +PART 1 +Amendments to the Income Tax +Act and Other Legislation +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) Subsection 8(1) of the Income Tax Act is +amended by striking out “and” at the end of para- +graph (r), by adding “and” at the end of para- +graph (s) and by adding the following after para- +graph (s): +Labour mobility deduction +(t) if the taxpayer is an eligible tradesperson for the +year, an amount equal to the lesser of +(i) $4,000, and +(ii) the total of all amounts each of which is a tem- +porary relocation deduction of the taxpayer for the +year in respect of an eligible temporary relocation +of the taxpayer. +2021-2022 + +Page 24 +(2) Section 8 of the Act is amended by adding the +following after subsection (13): +Labour mobility deduction — interpretation +(14) For the purposes of this subsection and para- +graph (1)(t), +(a) a taxpayer is an eligible tradesperson for a taxation +year if, in the taxation year, the taxpayer has income +from employment as a tradesperson or apprentice and +performs their duties of employment in construction +activities described in subsection 238(1) of the Income +Tax Regulations; +(b) a temporary work location of a taxpayer is a loca- +tion in Canada +(i) at which the taxpayer performs their duties of +employment under a temporary employment con- +tract, and +(ii) that is not situated in the locality where the tax- +payer is ordinarily employed or carrying on busi- +ness; +(c) an eligible temporary relocation of a taxpayer is a +temporary relocation that meets the following condi- +tions: +(i) the relocation is undertaken by the taxpayer to +enable the taxpayer to perform their duties of em- +ployment as an eligible tradesperson at one or more +temporary work locations of the taxpayer within the +same locality, +(ii) prior to the relocation, the taxpayer ordinarily +resided at a residence in Canada (in this subsection +referred to as the “ordinary residence”), +(iii) the taxpayer was required by their duties of +employment referred to in subparagraph (i) to be +away from the ordinary residence for a period of +not less than 36 hours, +(iv) during the temporary relocation, the taxpayer +temporarily resided at one or more lodgings in +Canada (in this subsection referred to as the “tem- +porary lodging”), and +(v) the distance between the ordinary residence +and each temporary work location of the taxpayer +referred to in subparagraph (i) is not less than 150 +kilometres greater than the distance between each +temporary lodging referred in subparagraph (iv) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +2 + +Page 25 +and each temporary work location of the taxpayer +referred to in subparagraph (i); +(d) subject to paragraph (e), an eligible temporary re- +location expense of a taxpayer for a taxation year is a +reasonable expense incurred by the taxpayer during +the taxation year, the previous taxation year or prior +to February 1 of the following taxation year, in respect +of +(i) transportation for one round trip per eligible +temporary relocation by the taxpayer between the +ordinary residence and the temporary lodging, +(ii) meals consumed by the taxpayer during the +round trip described in subparagraph (i), and +(iii) the taxpayer’s temporary lodging if, through- +out the period of the taxpayer’s temporary reloca- +tion, +(A) the taxpayer maintains their ordinary resi- +dence as their principal place of residence, and +(B) the ordinary residence remains available for +the taxpayer’s occupancy and is not rented to +any other person; +(e) an eligible temporary relocation expense described +in paragraph (d) does not include an expense incurred +by the taxpayer to the extent that +(i) the expense is deducted (other than under para- +graph (1)(t)) in computing the taxpayer’s income +for any taxation year, +(ii) the expense was deductible under paragraph +(1)(t) by the taxpayer for the immediately preceding +taxation year, or +(iii) the taxpayer is entitled to receive a reimburse- +ment, allowance or any other form of assistance +(other than an amount that is included in comput- +ing the income for any taxation year of the taxpayer +and that is not deductible in computing the income +of the taxpayer) in respect of the expense; and +(f) a taxpayer’s temporary relocation deduction for a +taxation year in respect of an eligible temporary relo- +cation of the taxpayer is the lesser of +(i) the total eligible temporary relocation expenses +of the taxpayer for the taxation year incurred in re- +spect of the eligible temporary relocation, and +(ii) half of the taxpayer’s total income for the taxa- +tion +year +from +employment +as +an +eligible +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +2 + +Page 26 +tradesperson at all temporary work locations re- +ferred to in subparagraph (c)(i) in respect of the eli- +gible temporary relocation (computed without ref- +erence to this section). +(3) Subsections (1) and (2) apply to the 2022 and +subsequent taxation years. +3 (1) Subsection 13(2) of the Act is replaced by +the following: +Recapture — Class 10.1 Passenger Vehicle +(2) Notwithstanding subsection 13(1), where an excess +amount is determined under that subsection at the end of +a taxation year in respect of a passenger vehicle having a +cost to a taxpayer in excess of $20,000 or such other +amount as may be prescribed, unless it was, at any time, +designated immediate expensing property as defined +in subsection 1104(3.1) of the Income Tax Regulations, +that excess amount shall not be included in computing +the taxpayer’s income for the year but shall be deemed, +for the purposes of B in the definition undepreciated +capital cost in subsection 13(21), to be an amount in- +cluded in the taxpayer’s income for the year by reason of +this section. +(2) The portion of paragraph 13(7)(i) of the Act +before subparagraph (ii) is replaced by the fol- +lowing: +(i) if the cost to a taxpayer of a zero-emission pas- +senger vehicle exceeds the prescribed amount in sub- +section 7307(1.1) of the Income Tax Regulations, or if +the cost of a passenger vehicle that was, at any time, +designated immediate expensing property as de- +fined in subsection 1104(3.1) of the Income Tax Regu- +lations exceeds the prescribed amount in subsection +7307(1) of the Income Tax Regulations, +(i) the capital cost to the taxpayer of the vehicle is +deemed to be equal to the prescribed amount under +subsection 7307(1) or (1.1), as the case may be, and +(3) Subsections (1) and (2) are deemed to have +come into force for taxation years ending on or +after April 19, 2021. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 2-3 + +Page 27 +4 (1) The portion of paragraph 81(1)(h) before +subparagraph (i) of the Act is replaced by the fol- +lowing: +Social assistance +(h) where the taxpayer is an individual (other than a +trust), a social assistance payment (other than a pre- +scribed payment) ordinarily made on the basis of a +means, needs or income test under a program provid- +ed for by an Act of Parliament, a law of a province or a +law of an Indigenous governing body (as defined in +section 2 of the Children’s Special Allowances Act), to +the extent that it is received directly or indirectly by +the taxpayer for the benefit of another individual (oth- +er than the taxpayer’s spouse or common-law partner +or a person who is related to the taxpayer or to the +taxpayer’s spouse or common-law partner), if +(2) The portion of paragraph 81(1)(h.1) before +subparagraph (i) of the Act is replaced by the fol- +lowing: +Social assistance for informal care programs +(h.1) if the taxpayer is an individual (other than a +trust), a social assistance payment ordinarily made on +the basis of a means, needs or income test provided +for under a program of the Government of Canada, the +government of a province or of an Indigenous gov- +erning body (as defined in section 2 of the Children’s +Special Allowances Act), to the extent that it is re- +ceived directly or indirectly by the taxpayer for the +benefit of a particular individual, if +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2020. +5 (1) Paragraph (a) of the description of B in sub- +section 118.041(3) of the Act is replaced by the fol- +lowing: +(a) $20,000, and +(2) Paragraphs 118.041(5)(a) and (b) of the Act are +replaced by the following: +(a) a maximum of $20,000 of qualifying expenditures +for a taxation year in respect of a qualifying individual +can be claimed under subsection (3) by the qualifying +individual and all eligible individuals in respect of the +qualifying individual; +(b) if there is more than one qualifying individual in +respect of an eligible dwelling, a maximum of $20,000 +of qualifying expenditures for a taxation year in re- +spect of the eligible dwelling can be claimed under +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 4-5 + +Page 28 +subsection (3) by the qualifying individuals and all eli- +gible individuals in respect of the qualifying individu- +als; and +(3) Subsections (1) and (2) apply to the 2022 and +subsequent taxation years. +6 (1) Subparagraph 118.3(1)(a.1)(ii) of the Act is +replaced by the following: +(ii) is required to be administered at least two +times each week for a total duration averaging not +less than 14 hours a week, and +(2) The portion of subsection 118.3(1.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Time spent on therapy +(1.1) For the purpose of paragraph 118.3(1)(a.1), in de- +termining whether therapy is required to be adminis- +tered at least two times each week for a total duration av- +eraging not less than an average of 14 hours a week, the +time spent on administering therapy +(3) Paragraphs 118.3(1.1)(b) to (d) of the Act are +replaced by the following: +(b) in the case of therapy that requires +(i) a regular dosage of medication that is required +to be adjusted on a daily basis, includes time spent +on activities that are directly related to the determi- +nation of the dosage of the medication, and +(ii) the daily consumption of a medical food or +medical formula to limit intake of a particular com- +pound to levels required for the proper develop- +ment or functioning of the body, includes the time +spent on activities that are directly related to the +determination of the amount of the compound that +can be safely consumed; +(c) in the case of +(i) a child who is unable to perform the activities +related to the administration of the therapy as a re- +sult of the child’s age, includes the time spent by +another person to perform or supervise those activ- +ities for the child, and +(ii) an individual who is unable to perform the ac- +tivities related to the administration of the therapy +because of the effects of an impairment or impair- +ments in physical or mental functions, includes the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 5-6 + +Page 29 +time required to be spent by another person to as- +sist the individual in performing those activities; +and +(d) does not include time spent on +(i) activities (other than activities described in +paragraph (b)) related to dietary or exercise restric- +tions or regimes, +(ii) travel time, +(iii) medical appointments (other than medical ap- +pointments to receive therapy or to determine the +daily dosage of medication, medical food or medical +formula), +(iv) shopping for medication, or +(v) recuperation after therapy (other than medical- +ly required recuperation). +(3.1) Section 118.3 of the Act is amended by +adding the following after subsection (1.1): +Deeming +(1.2) Despite subsection (1.1), an individual who is diag- +nosed with type 1 diabetes mellitus is deemed to require +therapy to be administered at least two times each week +for a total duration averaging not less than 14 hours a +week. +(4) Subsections (1) to (3.1) apply to the 2021 and +subsequent taxation years in respect of certifi- +cates described in paragraph 118.3(1)(a.2) or (a.3) +of the Income Tax Act that are filed with the Min- +ister of National Revenue after this Act receives +royal assent. +7 (1) Subparagraphs 118.4(1)(c.1)(i) to (iii) of the +Act are replaced by the following: +(i) attention, +(ii) concentration, +(iii) memory, +(iv) judgement, +(v) perception of reality, +(vi) problem solving, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 6-7 + +Page 30 +(vii) goal setting, +(viii) regulation of behaviour and emotions, +(ix) verbal and non-verbal comprehension, and +(x) adaptive functioning; +(2) Subsection (1) applies to the 2021 and subse- +quent taxation years in respect of certificates de- +scribed in paragraph 118.3(1)(a.2) or (a.3) of the +Income Tax Act that are filed with the Minister of +National Revenue after this Act receives royal as- +sent. +8 (1) Subsection 122.5(3.001) of the Act is replaced +by the following: +COVID-19 — additional deemed payment +(3.001) An eligible individual in relation to a month +specified for a taxation year who files a return of income +for the taxation year is deemed to have paid during the +specified month on account of their tax payable under +this Part for the taxation year an amount determined by +the formula +A − B − C +where +A +is the total of +(a) $580, +(b) $580 for the qualified relation, if any, of the +individual in relation to the specified month, +(c) if the individual has no qualified relation in re- +lation to the specified month and is entitled to +deduct an amount for the taxation year under sub- +section 118(1) because of paragraph (b) of the de- +scription of B in that subsection in respect of a +qualified dependant of the individual in relation +to the specified month, $580, +(d) $306 times the number of qualified depen- +dants of the individual in relation to the specified +month, other than a qualified dependant in re- +spect of whom an amount is included under para- +graph (c) in computing the total for the specified +month, +(e) if the individual has no qualified relation and +has one or more qualified dependants, in relation +to the specified month, $306, and +(f) if the individual has no qualified relation and +no qualified dependant, in relation to the specified +month, the lesser of $306 and 2% of the amount, if +any, by which the individual’s income for the taxa- +tion year exceeds $9,412; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 7-8 + +Page 31 +B +is 5% of the amount, if any, by which the individual’s +adjusted income for the taxation year in relation to +the specified month exceeds $37,789; and +C +is the total amount that the eligible individual is +deemed to have paid under subsection (3) on account +of their tax payable for the specified months of July +2019, October 2019, January 2020 and April 2020. +(2) Subsection (1) is deemed to have come into ef- +fect on March 25, 2020. +9 (1) Paragraph (i) of the definition eligible indi- +vidual in section 122.6 of the Act is replaced by the +following: +(i) an individual shall not fail to qualify as a parent +(within the meaning assigned by section 252) of anoth- +er individual solely because of the receipt of a social +assistance amount that is payable under a program of +the Government of Canada, the government of a +province or an Indigenous governing body (as de- +fined in section 2 of the Children’s Special Allowances +Act) for the benefit of the other individual; (particu- +lier admissible) +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +10 (1) Subsection 122.7(1.2) of the Act is replaced +by the following: +Receipt of social assistance +(1.2) For the purposes of applying the definitions eligi- +ble dependant and eligible individual in subsection (1) +for a taxation year, an individual shall not fail to qualify +as a parent (within the meaning assigned by section 252) +of another individual solely because of the receipt of a so- +cial assistance amount that is payable under a program of +the Government of Canada, the government of a province +or an Indigenous governing body (as defined in section +2 of the Children’s Special Allowances Act) for the bene- +fit of the other individual, unless the amount is a special +allowance under the Children’s Special Allowances Act in +respect of the other individual in the taxation year. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +11 (1) The definitions eligible individual, qualified +dependant and qualified relation in subsection +122.8(1) of the Act are replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 8-11 + +Page 32 +eligible individual, in relation to a month specified for a +taxation year, means an individual (other than a trust) +who +(a) has, before the specified month, attained the age of +19 years; or +(b) was, at any time before the specified month, +(i) a parent who resided with their child, or +(ii) married or in a common-law partnership. (par- +ticulier admissible) +qualified dependant, of an individual in relation to a +month specified for a taxation year, means a person who +at the beginning of the specified month +(a) is the individual’s child or is dependent for sup- +port on the individual or on the individual’s cohabiting +spouse or common-law partner; +(b) resides with the individual; +(c) is under the age of 19 years; +(d) is not an eligible individual in relation to the speci- +fied month; and +(e) is not a qualified relation of any individual in rela- +tion to the specified month. (personne à charge ad- +missible) +qualified relation, of an individual in relation to a month +specified for a taxation year, means the person, if any, +who, at the beginning of the specified month, is the indi- +vidual’s cohabiting spouse or common-law partner. +(proche admissible) +(2) Subsection 122.8(2) of the Act is replaced by +the following: +Persons not eligible or qualified +(2) Despite subsection (1), a person is not an eligible in- +dividual, is not a qualified relation and is not a qualified +dependant, in relation to a month specified for a taxation +year, if the person +(a) died before the specified month; +(b) is confined to a prison or similar institution for a +period of at least 90 days that includes the first day of +the specified month; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +11 + +Page 33 +(c) is at the beginning of the specified month a non- +resident person, other than a non-resident person who +(i) is at that time the cohabiting spouse or +common-law partner of a person who is deemed +under subsection 250(1) to be resident in Canada +throughout the taxation year that includes the first +day of the specified month, and +(ii) was resident in Canada at any time before the +specified month; +(d) is at the beginning of the specified month a person +described in paragraph 149(1)(a) or (b); or +(e) is a person in respect of whom a special allowance +under the Children’s Special Allowances Act is +payable for the specified month. +(3) Subsections 122.8(4) to (8) of the Act are re- +placed by the following: +Deemed payment on account of tax +(4) An eligible individual in relation to a month specified +for a taxation year who files a return of income for the +taxation year is deemed to have paid, during the specified +month, on account of their tax payable under this Part +for the taxation year, an amount equal to the amount, if +any, determined by the formula +(A + B + C × D) × E +where +A +is the amount specified by the Minister of Finance +for an eligible individual in relation to the specified +month for the province (in this subsection and sub- +section (6) referred to as the “relevant province”) in +which the eligible individual resides at the beginning +of the specified month; +B +is +(a) the amount specified by the Minister of Fi- +nance for a qualified relation in relation to the +specified month for the relevant province, if +(i) the eligible individual has a qualified rela- +tion at the beginning of the specified month, or +(ii) subparagraph (i) does not apply and the eli- +gible individual has a qualified dependant at +the beginning of the specified month, and +(b) in any other case, nil; +C +is the amount specified by the Minister of Finance +for a qualified dependant in relation to the specified +month for the relevant province; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +11 + +Page 34 +D +is the number of qualified dependants of the eligible +individual at the beginning of the specified month, +other than a qualified dependant in respect of whom +an amount is included because of subparagraph +(a)(ii) of the description of B in relation to the speci- +fied month; and +E +is +(a) 1.1, if there is a census metropolitan area, as +determined in the last census published by Statis- +tics Canada before the taxation year, in the rele- +vant province and the individual does not reside +in a census metropolitan area at the beginning of +the specified month, and +(b) 1, in any other case. +Shared-custody parent +(4.1) Despite subsection (4), if an eligible individual is a +shared-custody parent (as defined in section 122.6, but +the definition qualified dependent in that section hav- +ing the meaning assigned by subsection (1)) in respect of +one or more qualified dependants at the beginning of a +month, the amount deemed by subsection (4) to have +been paid during a specified month is equal to the +amount determined by the formula +0.5(A + B) +where +A +is the amount determined under subsection (4), cal- +culated without reference to this subsection; and +B +is the amount determined under subsection (4), cal- +culated without reference to this subsection and sub- +paragraph (b)(ii) of the definition eligible individual +in section 122.6. +Months specified +(4.2) For the purposes of this section, the months speci- +fied for a taxation year are April, July and October of the +immediately following taxation year and January of the +second immediately following taxation year. +Authority to specify amounts +(5) The Minister of Finance may specify amounts for a +province in relation to a month specified for a taxation +year for the purposes of this section. If the Minister of Fi- +nance does not specify a particular amount that is rele- +vant for the purposes of this section, that particular +amount is deemed to be nil for the purpose of applying +this section. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +11 + +Page 35 +Deemed rebate in respect of fuel charges +(6) The amount deemed by this section to have been paid +during a specified month on account of tax payable for a +taxation year is deemed to have been paid during the +specified month as a rebate in respect of charges levied +under Part 1 of the Greenhouse Gas Pollution Pricing Act +in respect of the relevant province. +Only one eligible individual +(7) If an individual is a qualified relation of another indi- +vidual in relation to a month specified for a taxation year +and both those individuals would be, but for this subsec- +tion, eligible individuals in relation to the specified +month, only the individual that the Minister designates is +the eligible individual in relation to the specified month. +Exception — qualified dependant +(8) If a person would, if this Act were read without refer- +ence to this subsection, be the qualified dependant of two +or more individuals, in relation to a month specified for a +taxation year, +(a) the person is deemed to be a qualified dependant, +in relation to that month, of the one of those individu- +als on whom those individuals agree; +(b) in the absence of an agreement referred to in para- +graph (a), the person is deemed to be, in relation to +that month, a qualified dependant of the individuals, if +any, who are, at the beginning of that month, eligible +individuals (as defined in section 122.6, but the defini- +tion qualified dependant in that section having the +meaning assigned by subsection (1)) in respect of that +person; and +(c) in any other case, the person is deemed to be, in +relation to that month, a qualified dependant only of +the individual that the Minister designates. +Notification to Minister +(8.1) An individual shall notify the Minister of the occur- +rence of any of the following events before the end of the +month following the month in which the event occurs: +(a) the individual ceases to be an eligible individual; +(b) a person becomes or ceases to be the individual’s +qualified relation; and +(c) a person ceases to be a qualified dependant of the +individual, otherwise than because of attaining the age +of 19 years. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +11 + +Page 36 +(4) Subsections (1) to (3) apply to payments made +after June 2022 in respect of the 2021 and subse- +quent taxation years. +12 (1) The Act is amended by adding the follow- +ing after section 125.1: +Definitions +125.2 (1) The following definitions apply in this section. +adjusted business income, of a corporation for a taxa- +tion year, has the same meaning as in Part LII of the In- +come Tax Regulations. (revenu rajusté tiré d’une en- +treprise) +cost of capital, of a corporation for a taxation year, has +the same meaning as in Part LII of the Income Tax Regu- +lations. (coût en capital) +cost of labour, of a corporation for a taxation year, has +the same meaning as in Part LII of the Income Tax Regu- +lations. (coût en main-d’œuvre) +zero-emission technology manufacturing profits, of a +corporation for a taxation year, means the amount deter- +mined by the formula +A × B × C +where +A +is the corporation’s adjusted business income for the +taxation year; +B +is the fraction determined by the formula +D ÷ E +where +D +is the total of the corporation’s ZETM cost of +capital and ZETM cost of labour for the taxation +year, and +E +is the total of the corporation’s cost of capital +and cost of labour for the taxation year; and +C +is +(a) if the fraction determined for B is at least 0.9, +the fraction determined by the formula +F ÷ G +where +F +is the amount determined for E, and +G +is the amount determined for D; and +(b) 1, in any other case. (bénéfices de fabrica- +tion de technologies à zéro émission) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 11-12 + +Page 37 +ZETM cost of capital, of a corporation for a taxation +year, has the same meaning as in Part LII of the Income +Tax Regulations. (coût en capital de FTZE) +ZETM cost of labour, of a corporation for a taxation +year, has the same meaning as in Part LII of the Income +Tax Regulations. (coût en main-d’œuvre de FTZE) +Zero-emission technology manufacturing +(2) There may be deducted from the tax otherwise +payable under this Part by a corporation for a taxation +year the amount determined by the formula +(A × B) + (C × D) +where +A +is +(a) 0.075, if the taxation year begins after 2021 and +before 2029, +(b) 0.05625, if the taxation year begins after 2028 +and before 2030, +(c) 0.0375, if the taxation year begins after 2029 +and before 2031, +(d) 0.01875, if the taxation year begins after 2030 +and before 2032, and +(e) nil, in any other case; +B +is the least of +(a) the corporation’s zero-emission technology +manufacturing profits for the taxation year, +(b) the amount of the corporation’s adjusted busi- +ness income for the taxation year (determined +without reference to section 5203 of the Income +Tax Regulations) less +(i) if +the +corporation +was +a +Canadian- +controlled private corporation throughout the +taxation year, the least of the amounts, if any, +determined under paragraphs 125(1)(a) to (c) +in respect of the corporation for the taxation +year, and +(ii) in any other case, nil, and +(c) the amount, if any, by which the corporation’s +taxable income for the taxation year exceeds the +total of +(i) if +the +corporation +was +a +Canadian- +controlled private corporation throughout the +taxation year, the least of the amounts, if any, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +12 + +Page 38 +determined under paragraphs 125(1)(a) to (c) +in respect of the corporation for the taxation +year, +(ii) the corporation’s aggregate investment +income (as defined in subsection 129(4)) for +the taxation year, and +(iii) the amount determined by multiplying the +total of the amounts deducted under subsection +126(2) from its tax for the taxation year other- +wise payable under this Part, by the relevant +factor for the taxation year; +C +is +(a) 0.045, if the taxation year begins after 2021 and +before 2029, +(b) 0.03375, if the taxation year begins after 2028 +and before 2030, +(c) 0.0225, if the taxation year begins after 2029 +and before 2031, +(d) 0.01125, if the taxation year begins after 2030 +and before 2032, and +(e) nil, in any other case; and +D +is +(a) if the corporation was a Canadian-controlled +private corporation throughout the taxation year, +the lesser of +(i) the least of the amounts, if any, determined +under paragraphs 125(1)(a) to (c) in respect of +the corporation for the taxation year, and +(ii) the amount determined by the formula +E − F +where +E +is the corporation’s zero-emission technol- +ogy manufacturing profits for the taxation +year, and +F +is the amount determined for B, and +(b) nil, in any other case. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +13 Section 125.4 of the Act is amended by adding +the following after subsection (1): +COVID-19 — production commencement time +(1.1) The reference to “two years” in subparagraph +(b)(iii) of the definition production commencement +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 12-13 + +Page 39 +time in subsection (1) is to be read as a reference to +“three years” in respect of film or video productions for +which the labour expenditure of the corporation in re- +spect of the production for the taxation year ending in +2020 or 2021 was greater than nil. +14 (1) Section 125.7 of the Act is amended by +adding the following after subsection (15): +Extension of time by Minister +(16) For the purposes of determining whether an eligible +entity is a qualifying entity, a qualifying recovery entity +or a qualifying renter, the Minister may, at any time, ex- +tend the time for filing an application under this section. +(2) Subsection (1) is deemed to have come into +force on April 11, 2020. +15 (1) The definition earned income in subsection +146(1) of the Act is amended by adding the follow- +ing after paragraph (b): +(b.01) an amount included under paragraph 56(1)(n) +in computing the taxpayer’s income for a period in the +year throughout which the taxpayer was resident in +Canada in connection with a program that consists +primarily of research and does not lead to a diploma +from a college or a collège d’enseignement général et +professionnel, or a bachelor, masters, doctoral or +equivalent degree, +(2) Subject to subsection (3), subsection (1) ap- +plies in respect of income received in the 2021 and +subsequent taxation years. +(3) Before 2026, the taxpayer may file an election +with the Minister of National Revenue to include +income that is described in paragraph (b.01) of +the definition earned income in subsection 146(1) +of the Act, and received by the taxpayer after 2010 +and before 2021, for the purposes of computing +the taxpayer’s RRSP deduction limit (as defined in +that subsection) on or after the date the election +is filed. +16 (1) The definition charitable purposes in sub- +section 149.1(1) of the Act is replaced by the fol- +lowing: +charitable purposes includes making qualifying dis- +bursements; (fins de bienfaisance) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 13-16 + +Page 40 +(2) Paragraph (a.1) of the definition charitable or- +ganization in subsection 149.1(1) of the Act is re- +placed by the following: +(a.1) all the resources of which are devoted to charita- +ble activities carried on by the organization itself or to +making qualifying disbursements, +(3) Subsection 149.1(1) of the Act is amended by +adding the following in alphabetical order: +grantee organization includes a person, club, society, +association or organization or prescribed entity, but does +not include a qualified donee; (organisation donataire) +qualifying disbursement means a disbursement by a +charity, by way of a gift or by otherwise making resources +available, +(a) subject to subsection (6.001), to a qualified donee, +or +(b) to a grantee organization, if +(i) the disbursement is in furtherance of a charita- +ble purpose (determined without reference to the +definition charitable purposes in this subsection) +of the charity, +(ii) the charity ensures that the disbursement is ex- +clusively applied to charitable activities in further- +ance of a charitable purpose of the charity, and +(iii) the charity maintains documentation sufficient +to demonstrate +(A) the purpose for which the disbursement is +made, and +(B) that the disbursement is exclusively applied +by the grantee organization to charitable activi- +ties in furtherance of a charitable purpose of the +charity; (versement admissible) +(4) Paragraphs 149.1(2)(b) and (c) of the Act are +replaced by the following: +(b) fails to expend in any taxation year, on charitable +activities carried on by it and by way of gifts made by +it that are qualifying disbursements, amounts the total +of which is at least equal to the organization’s dis- +bursement quota for that year; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +16 + +Page 41 +(c) makes a disbursement, other than +(i) a disbursement made in the course of charitable +activities carried on by it, or +(ii) a qualifying disbursement. +(5) Paragraphs 149.1(3)(b) and (b.1) of the Act are +replaced by the following: +(b) fails to expend in any taxation year, on charitable +activities carried on by it and by way of gifts made by +it that are qualifying disbursements, amounts the total +of which is at least equal to the foundation’s disburse- +ment quota for that year; +(b.1) makes a disbursement, other than +(i) a disbursement made in the course of charitable +activities carried on by it, or +(ii) a qualifying disbursement; +(6) Paragraphs 149.1(4)(b) and (b.1) of the Act are +replaced by the following: +(b) fails to expend in any taxation year, on charitable +activities carried on by it and by way of gifts made by +it that are qualifying disbursements, amounts the total +of which is at least equal to the foundation’s disburse- +ment quota for that year; +(b.1) makes a disbursement, other than +(i) a disbursement made in the course of charitable +activities carried on by it, or +(ii) a qualifying disbursement; +(7) Paragraph 149.1(4.1)(d) of the Act is replaced +by the following: +(d) of a registered charity, if it has in a taxation year +received a gift of property (other than a designated +gift) from another registered charity with which it +does not deal at arm’s length and it has expended, be- +fore the end of the next taxation year, in addition to its +disbursement quota for each of those taxation years, +an amount that is less than the fair market value of the +property, on charitable activities carried on by it or by +way of gifts that are qualified disbursements to quali- +fied donees or grantee organizations, with which it +deals at arm’s length; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +16 + +Page 42 +(8) Subsection 149.1(6) of the Act is replaced by +the following: +Devotion of resources — charitable activity +(6) A charitable organization shall be considered to be +devoting its resources to charitable activities carried on +by it to the extent that it uses those resources in carrying +on a related business. +Qualifying disbursement limit — charitable +organizations +(6.001) In any taxation year, disbursements of income +of a charitable organization by way of gifts to a qualified +donee (other than disbursements of income to a regis- +tered charity that the Minister has designated in writing +as a charity associated with the charitable organization) +in excess of 50% of the charitable organization’s income +for that year are not qualifying disbursements. +(9) Subsection 149.1(10) of the Act is repealed. +(10) Subsections 149.1(20) and (21) of the Act are +replaced by the following: +Rule regarding disbursement excess +(20) Where a registered charity has expended a dis- +bursement excess for a taxation year, the charity may, for +the purpose of determining whether it complies with the +requirements of paragraph (2)(b), (3)(b) or (4)(b), as the +case may be, for the immediately preceding taxation year +of the charity and five or less of its immediately subse- +quent taxation years, include in the computation of the +amounts expended on charitable activities carried on by +it and by way of gifts made by it that are qualifying dis- +bursements, such portion of that disbursement excess as +was not so included under this subsection for any preced- +ing taxation year. +Definition of disbursement excess +(21) For the purpose of subsection (20), disbursement +excess, for a taxation year of a charity, means the +amount, if any, by which the total of amounts expended +in the year by the charity on charitable activities carried +on by it and by way of gifts made by it that are qualifying +disbursements exceeds its disbursement quota for the +year. +17 (1) Paragraph 152(1.2)(d) of the Act is replaced +by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 16-17 + +Page 43 +(d) if the Minister determines the amount deemed by +subsection 122.5(3), (3.001) or 122.8(4) to have been +paid by an individual for a taxation year to be nil, sub- +section (2) does not apply to the determination unless +the individual requests a notice of determination from +the Minister. +(2) Subsection (1) applies to payments made after +June 2022 in respect of the 2021 and subsequent +taxation years. +18 (1) Paragraph 160.1(1)(b) of the Act is replaced +by the following: +(b) the taxpayer shall pay to the Receiver General in- +terest at the prescribed rate on the excess (other than +any portion thereof that can reasonably be considered +to arise as a consequence of the operation of section +122.5, 122.61 or 122.8) from the day it became payable +to the date of payment. +(2) Section 160.1 of the Act is amended by adding +the following after subsection (1.1): +Liability for refund — Climate Action Incentive +(1.2) If a person is a qualified relation of an individual +(within the meaning assigned by subsection 122.8(1)), in +relation to one or more months specified for a taxation +year, the person and the individual are jointly and sever- +ally, or solidarily, liable to pay the lesser of +(a) any excess described in subsection (1) that was re- +funded in respect of the taxation year to, or applied to +a liability of, the individual as a consequence of the +operation of section 122.8; and +(b) the total of the amounts deemed by subsection +122.8(4) to have been paid by the individual during +those specified months. +(3) Subsection 160.1(2) of the Act is replaced by +the following: +Liability under other provisions +(2) Subsections (1.1) and (1.2) do not limit a person’s lia- +bility under any other provision of this Act. +(4) Subsection 160.1(3) of the Act is replaced by +the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 17-18 + +Page 44 +Assessment +(3) The Minister may at any time assess a taxpayer in re- +spect of any amount payable by the taxpayer because of +any of subsections (1) to (1.2) or for which the taxpayer is +liable because of subsection (2.1) or (2.2), and the provi- +sions of this Division (including, for greater certainty, the +provisions in respect of interest payable) apply, with any +modifications that the circumstances require, in respect +of an assessment made under this section, as though it +were made under section 152 in respect of taxes payable +under this Part, except that no interest is payable on an +amount assessed in respect of an excess referred to in +subsection (1) that can reasonably be considered to arise +as a consequence of the operation of section 122.5, 122.61 +or 122.8. +(5) Subsections (1) to (4) apply to payments made +after June 2022 in respect of the 2021 and subse- +quent taxation years. +19 (1) Paragraph 163(2)(c.4) of the Act is replaced +by the following: +(c.4) the amount, if any, by which +(i) the total of all amounts each of which is an +amount that would be deemed by section 122.8 to +be paid by that person during a month specified for +the year or, where that person is the qualified rela- +tion of an individual in relation to that specified +month (within the meaning assigned by subsection +122.8(1)), by that individual, if that total were calcu- +lated by reference to the information provided in +the person’s return of income (within the meaning +assigned by subsection 122.8(1)) for the year +exceeds +(ii) the total of all amounts each of which is an +amount that is deemed by section 122.8 to be paid +by that person or by an individual of whom the per- +son is the qualified relation in relation to a month +specified for the year (within the meaning assigned +by subsection 122.8(1)), +(2) Subsection (1) applies to payments made after +June 2022 in respect of the 2021 and subsequent +taxation years. +20 (1) Section 164 of the Act is amended by +adding the following after subsection (2.2): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 18-20 + +Page 45 +Application respecting refunds — Climate Action +Incentive +(2.21) Where an amount deemed under section 122.8 to +be paid by an individual during a month specified for a +taxation year is applied under subsection (2) to a liability +of the individual and the individual’s return of income for +the year is filed on or before the individual’s balance-due +day for the year, the amount is deemed to have been so +applied on the day on which the amount would have been +refunded if the individual were not liable to make a pay- +ment to Her Majesty in right of Canada. +(2) The portion of subsection 164(3) of the Act be- +fore paragraph (a) is replaced by the following: +Interest on refunds and repayments +(3) If, under this section, an amount in respect of a taxa- +tion year (other than an amount, or a portion of the +amount, that can reasonably be considered to arise from +the operation of section 122.5, 122.61, 122.8 or 125.7) is +refunded or repaid to a taxpayer or applied to another li- +ability of the taxpayer, the Minister shall pay or apply in- +terest on it at the prescribed rate for the period that be- +gins on the day that is the latest of the days referred to in +the following paragraphs and that ends on the day on +which the amount is refunded, repaid or applied: +(3) Subsections (1) and (2) apply to payments +made after June 2022 in respect of the 2021 and +subsequent taxation years. +21 Paragraph 168(1)(f) of the Act is replaced by +the following: +(f) in the case of a registered charity, registered Cana- +dian amateur athletic association or registered jour- +nalism organization, accepts a gift the granting of +which was expressly or implicitly conditional on the +charity, association or organization making a gift to +another person, club, society, association or organiza- +tion other than a qualified donee. +22 (1) Subsection 188(1.2) of the Act is replaced +by the following: +Winding-up period +(1.2) In this Part, the winding-up period of a charity is +the period +(a) that begins immediately after the earliest of the +days on which +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 20-22 + +Page 46 +(i) the Minister issues a notice of intention to re- +voke the registration of the charity under any of +subsections 149.1(2) to (4.1) and 168(1), +(ii) the charity becomes a listed terrorist entity, and +(iii) it is determined, under subsection 7(1) of the +Charities Registration (Security Information) Act, +that a certificate served in respect of the charity un- +der subsection 5(1) of that Act is reasonable on the +basis of information and evidence available, and +(b) that ends on the day that is the latest of +(i) the day, if any, on which the charity files a re- +turn under subsection 189(6.1) for the taxation year +deemed by subsection (1) to have ended, but not +later than the day on which the charity is required +to file that return, +(ii) the day on which the Minister last issues a no- +tice of assessment of tax payable under subsection +(1.1) for that taxation year by the charity, and +(iii) if the charity has filed a notice of objection or +appeal in respect of that assessment, the day on +which the Minister may take a collection action un- +der section 225.1 in respect of that tax payable. +(2) Subsection (1) is deemed to have come into +force on June 29, 2021. +23 (1) Paragraph 188.1(5)(c) of the Act is replaced +by the following: +(c) a qualifying disbursement. +(2) Subsection 188.1(12) of the Act is replaced by +the following: +Gifts not at arm’s length +(12) If a registered charity has in a taxation year received +a gift of property (other than a designated gift) from an- +other registered charity with which it does not deal at +arm’s length and it has expended, before the end of the +next taxation year — in addition to its disbursement quo- +ta for each of those taxation years — an amount that is +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 22-23 + +Page 47 +less than the fair market value of the property on charita- +ble activities carried on by it or by way of gifts made by it +that are qualifying disbursements to qualified donees or +grantee organizations, with which it deals at arm’s +length, the registered charity is liable to a penalty under +this Act for that subsequent taxation year equal to 110% +of the difference between the fair market value of the +property and the additional amount expended. +24 Paragraph 241(4)(d) of the Act is amended by +striking out “or” at the end of subparagraph +(xvii), by adding “or” at the end of subparagraph +(xviii) and by adding the following after subpara- +graph (xviii): +(xix) to an official of the Canada Revenue Agency +solely for the purpose of the collection of amounts +owing to Her Majesty in right of Canada under the +Canada Emergency Business Account program es- +tablished by Export Development Canada in accor- +dance with an authorization made under subsection +23(1) of the Export Development Act; +R.S., c. E-15 +Excise Tax Act +25 Paragraph 295(5)(d) of the Excise Tax Act is +amended by striking out “or” at the end of sub- +paragraph (viii), by adding “or” at the end of sub- +paragraph (ix) and by adding the following after +subparagraph (ix): +(x) to an official of the Canada Revenue Agency +solely for the purpose of the collection of amounts +owing to Her Majesty in right of Canada under the +Canada Emergency Business Account program es- +tablished by Export Development Canada in accor- +dance with an authorization made under subsection +23(1) of the Export Development Act; +1992, c. 48, Sch. +Children’s Special Allowances Act +26 (1) Section 2 of the Children’s Special Al- +lowances Act is amended by adding the following +in alphabetical order: +Indigenous governing body means an Indigenous +governing body (as defined in section 1 of An Act re- +specting First Nations, Inuit and Métis children, youth +and families) that +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 23-26 + +Page 48 +(a) has given notice under subsection 20(1) of that +Act; +(b) has requested a coordination agreement under +subsection 20(2) of that Act; or +(c) meets prescribed conditions. (corps dirigeant au- +tochtone) +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +27 (1) Paragraphs 3(1)(a) and (b) of the Act are +replaced by the following: +(a) resides in an institution, a group foster home, the +private home of foster parents or in the private home +of a guardian, tutor or other individual occupying a +similar role for the month, under a decree, order or +judgment of a competent tribunal and is maintained +by +(i) a department or agency of the government of +Canada or a province, or +(ii) an agency appointed by a province, including +an authority established under the laws of a +province, or by an agency appointed by such an au- +thority, for the purpose of administering any law of +the province for the protection and care of children; +(b) is maintained by an institution licensed or other- +wise authorized under the law of the province to have +the custody or care of children; or +(c) resides in an institution, a group foster home, the +private home of foster parents or in the private home +of a guardian, tutor or other individual occupying a +similar role for the month, under the laws of an In- +digenous governing body and is maintained by +(i) the Indigenous governing body, +(ii) a department or agency of the Indigenous gov- +erning body, or +(iii) an agency appointed by the Indigenous gov- +erning body, including an authority established un- +der the laws of the Indigenous governing body, or +by an agency appointed by such an authority, for +the purpose of administering any law of the Indige- +nous governing body for the protection and care of +children. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Children’s Special Allowances Act +Sections 26-27 + +Page 49 +28 (1) Paragraph 4(1)(a) of the Act is replaced by +the following: +(a) an application therefor has been made in the pre- +scribed manner by the department, agency, institution +or Indigenous governing body referred to in subsec- +tion 3(1) that maintains the child; and +(2) Subsection 4(3) of the Act is replaced by the +following: +No allowance payable +(3) No special allowance is payable for the month in +which the child in respect of whom the special allowance +is payable commences to be maintained by a department, +agency, institution or Indigenous governing body, and no +special allowance is payable in respect of a child for the +month in which the child is born or commences to reside +in Canada. +(3) Paragraph 4(4)(a) of the Act is replaced by the +following: +(a) ceases to be maintained by the department, agen- +cy, institution or Indigenous governing body; +(4) Subsections (1) to (3) are deemed to have +come into force on January 1, 2020. +29 (1) Sections 5 and 6 of the Act are replaced by +the following: +Recipient of special allowance +5 Where payment of a special allowance is approved in +respect of a child, the special allowance shall, in such +manner and at such times as are determined by the Min- +ister, be paid to the department, agency, institution or +Indigenous governing body referred to in subsection 3(1) +that maintains the child or, in the prescribed circum- +stances, to a foster parent. +Report +6 Where a special allowance ceases to be payable in re- +spect of a child for a reason referred to in paragraph +4(4)(a), (b) or (c), the chief executive officer of the de- +partment, agency, institution or Indigenous governing +body that made the application under paragraph 4(1)(a) +in respect of the child shall, as soon as possible after the +special allowance ceases to be payable in respect of the +child, notify the Minister in the prescribed form and +manner. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Children’s Special Allowances Act +Sections 28-29 + +Page 50 +30 (1) Subsections 9(1) and (2) of the English ver- +sion of the Act are replaced by the following: +Return of special allowance +9 (1) Any person, department, agency, institution or In- +digenous governing body that has received or obtained +by cheque or otherwise payment of a special allowance +under this Act to which the person, department, agency, +institution or Indigenous governing body is not entitled, +or payment in excess of the amount to which the person, +department, agency, institution or Indigenous governing +body is entitled, shall, as soon as possible, return the +cheque or the amount of the payment, or the excess +amount, as the case may be. +Recovery of amount of payment +(2) Where a person, department, agency, institution or +Indigenous governing body has received or obtained pay- +ment of a special allowance under this Act to which the +person, department, agency, institution or Indigenous +governing body is not entitled, or payment in excess of +the amount to which the person, department, agency, in- +stitution or Indigenous governing body is entitled, the +amount of the special allowance or the amount of the ex- +cess, as the case may be, constitutes a debt due to Her +Majesty. +(2) Subsection 9(3) of the Act is replaced by the +following: +Deduction from subsequent special allowance +(3) Where any person, department, agency, institution or +Indigenous governing body has received or obtained pay- +ment of a special allowance under this Act to which the +person, department, agency, institution or Indigenous +governing body is not entitled, or payment in excess of +the amount to which the person, department, agency, in- +stitution or Indigenous governing body is entitled, the +amount of the special allowance or the amount of the ex- +cess, as the case may be, may be deducted and retained in +such manner as is prescribed out of any special allowance +to which the person, department, agency, institution or +Indigenous governing body is or subsequently becomes +entitled under this Act. +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2020. +31 (1) Section 11 of the Act is replaced by the fol- +lowing: +Agreements for exchange of information +11 The Minister may enter into an agreement with the +government of any province, or an Indigenous governing +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Children’s Special Allowances Act +Sections 30-31 + +Page 51 +body, for the purpose of obtaining information in con- +nection with the administration or enforcement of this +Act or the regulations and of furnishing to that govern- +ment, or Indigenous governing body, under prescribed +conditions, any information obtained by or on behalf of +the Minister in the course of the administration or en- +forcement of this Act or the regulations, if the Minister is +satisfied that the information to be furnished to that gov- +ernment, or Indigenous governing body, under the agree- +ment is to be used for the purpose of the administration +of a social program, income assistance program or health +insurance program in the province or of the Indigenous +governing body. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +32 (1) Paragraph 13(a) of the English version of +the Act is replaced by the following: +(a) providing for the suspension of payment of a spe- +cial allowance during any investigation respecting the +eligibility of a department, agency, institution or In- +digenous governing body to receive the special al- +lowance and specifying the circumstances in which +payment of a special allowance, the payment of which +has been suspended, may be resumed; +(2) Paragraph 13(c) of the Act is replaced by the +following: +(c) specifying for the purposes of this Act the circum- +stances in which a child shall be considered to be +maintained by a department, agency, institution or In- +digenous governing body; and +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2020. +2002, c. 22 +Excise Act, 2001 +33 Paragraph 211(6)(e) of the Excise Act, 2001 is +amended by striking out “or” at the end of sub- +paragraph (ix), by adding “or” at the end of sub- +paragraph (x) and by adding the following after +subparagraph (x): +(xi) to an official of the Agency solely for the pur- +pose of the collection of amounts owing to Her +Majesty in right of Canada under the Canada Emer- +gency Business Account program established by Ex- +port Development Canada in accordance with an +authorization made under subsection 23(1) of the +Export Development Act; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Children’s Special Allowances Act +Sections 31-33 + +Page 52 +C.R.C., c. 945 +Income Tax Regulations +34 (1) Section 1100 of the Income Tax Regula- +tions is amended by adding the following before +subsection (1): +Immediate expensing +(0.1) For the purposes of paragraph 20(1)(a) of the Act, a +deduction is allowed in computing an eligible person or +partnership’s income for each taxation year equal to the +lesser of +(a) the eligible person or partnership’s immediate ex- +pensing limit for the taxation year, +(b) the undepreciated capital cost to the eligible per- +son or partnership as of the end of the taxation year +(before making any deduction under this Part for the +taxation year) of property that is designated immedi- +ate expensing property for the taxation year, and +(c) if the eligible person or partnership is not a +Canadian-controlled private corporation, the amount +of income, if any, earned from the source of income +that is a business or property (computed without re- +gard to paragraph 20(1)(a) of the Act) in which the rel- +evant designated immediate expensing property is +used for the eligible person or partnership’s taxation +year. +Undepreciated capital cost — immediate expensing +(0.2) Before computing any other deduction permitted +under this Part and Schedules II to VI, the amount of any +deduction made under subsection (0.1) by an eligible per- +son or partnership in respect of a designated immediate +expensing property of a prescribed class shall be deduct- +ed from the undepreciated capital cost of the particular +class to which the property belongs. +Expenditures excluded from paragraph (0.1)(b) +(0.3) For the purposes of paragraph (0.1)(b), in respect +of property of a class in Schedule II that is immediate ex- +pensing property of an eligible person or partnership +solely because of subparagraph (c)(i) of the definition im- +mediate expensing property in subsection 1104(3.1), +amounts incurred by any person or partnership in re- +spect of the property are not to be included in +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +34 + +Page 53 +determining the undepreciated capital cost to the eligible +person or partnership as of the end of the taxation year +(before making any deduction under this Part for the tax- +ation year) of property that is designated immediate ex- +pensing property for the taxation year if the amounts are +incurred before April 19, 2021 (if the eligible person or +partnership is a Canadian-controlled private corpora- +tion) or before 2022 (if the eligible person or partnership +is an individual or Canadian partnership), unless +(a) the property was acquired by an eligible person or +partnership from another person or partnership (re- +ferred to in this paragraph as the “transferee” and the +“transferor”, respectively) +(i) if the transferee is a Canadian-controlled private +corporation, after April 18, 2021, or +(ii) if the transferee is an individual or a Canadian +partnership, after December 31, 2021; +(b) the transferee was either +(i) the eligible person or partnership, or +(ii) a person or partnership that does not deal at +arm’s length with the eligible person or partner- +ship; and +(c) the transferor +(i) dealt at arm’s length with the transferee, and +(ii) held the property as inventory. +(2) The portion of subsection 1100(1.1) of the Reg- +ulations before paragraph (a) is replaced by the +following: +(1.1) Despite subsections (0.1), (1) and (3), the amount +deductible by a taxpayer for a taxation year in respect of +a property that is a specified leasing property at the end +of the year is the lesser of +(3) Subsection 1100(1.12) of the Regulations is re- +placed by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +34 + +Page 54 +(1.12) Despite subsections (0.1), (1) and (1.1), where, in +a taxation year, a taxpayer has acquired a property that +was not used by the taxpayer for any purpose in that year +and the first use of the property by the taxpayer is a lease +of the property in respect of which subsection (1.1) ap- +plies, the amount allowed to the taxpayer under subsec- +tions (0.1) and (1) in respect of the property for the year +shall be deemed to be nil. +(4) The portion of subsection 1100(11) of the Reg- +ulations before paragraph (a) is replaced by the +following: +(11) Despite subsections (0.1) and (1), in no case shall +the aggregate of deductions, each of which is a deduction +in respect of property of a prescribed class owned by a +taxpayer that includes rental property owned by him, +otherwise allowed to the taxpayer by virtue of subsection +(0.1) or (1) in computing his income for a taxation year, +exceed the amount, if any, by which +(5) The portion of subsection 1100(15) of the Reg- +ulations before paragraph (a) is replaced by the +following: +(15) Despite subsections (0.1) and (1), in no case shall +the aggregate of deductions, each of which is a deduction +in respect of property of a prescribed class that is leasing +property owned by a taxpayer, otherwise allowed to the +taxpayer under subsection (0.1) or (1) in computing his +income for a taxation year, exceed the amount, if any, by +which +(6) The portion of subsection 1100(20.1) of the +Regulations before paragraph (a) is replaced by +the following: +(20.1) The total of all amounts each of which is a deduc- +tion in respect of computer tax shelter property allowed +to the taxpayer under subsection (0.1) or (1) in comput- +ing a taxpayer’s income for a taxation year shall not ex- +ceed the amount, if any, by which +(7) Subsection 1100(21.1) of the Regulations is re- +placed by the following: +(21.1) Despite subsections (0.1) and (1), where a taxpay- +er has acquired property described in paragraph (s) of +Class 10 in Schedule II, or in paragraph (m) of Class 12 of +Schedule II, the deduction in respect of the property oth- +erwise allowed to the taxpayer under subsection (0.1) or +(1) in computing the taxpayer’s income for a taxation +year shall not exceed the amount that it would be if the +capital cost to the taxpayer of the property were reduced +by the portion of any debt obligation of the taxpayer +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +34 + +Page 55 +outstanding at the end of the year that is convertible into +an interest or, for civil law, a right in the property or an +interest in the taxpayer. +(8) The portion of subsection 1100(24) of the Reg- +ulations before paragraph (a) is replaced by the +following: +(24) Despite subsections (0.1) and (1), in no case shall +the total of deductions, each of which is a deduction in +respect of property of Class 34, 43.1, 43.2, 47 or 48 in +Schedule II that is specified energy property owned by a +taxpayer, otherwise allowed to the taxpayer under sub- +section (0.1) or (1) in computing the taxpayer’s income +for a taxation year, exceed the amount, if any, by which +(9) Subsections (1) to (8) are deemed to have +come into force on April 19, 2021. +35 (1) Subsection 1102(20.1) of the Regulations is +replaced by the following: +(20.1) For the purposes of subsections 1100(0.3) and +(2.02) and 1104(3.1) and (4), a particular person or part- +nership and another person or partnership shall be con- +sidered not to be dealing at arm’s length with each other +in respect of the acquisition or ownership of a property if, +in the absence of this subsection, they would be consid- +ered to be dealing at arm’s length with each other and it +may reasonably be considered that the principal purpose +of any transaction or event, or a series of transactions or +events, is to cause +(a) the property to qualify as accelerated investment +incentive property or immediate expensing property; +or +(b) the particular person or partnership and the other +person or partnership to satisfy the condition in sub- +clause +1100(2.02)(a)(i)(C)(I) +or +subparagraph +1100(0.3)(c)(i). +(2) Subsection (1) is deemed to have come into +force on April 19, 2021. +36 (1) Section 1104 of the Regulations is amended +by adding the following after subsection (3): +Definitions +(3.1) The following definitions apply in this Part and +Schedules II to VI. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 34-36 + +Page 56 +designated immediate expensing property for a taxa- +tion year, means property of an eligible person or part- +nership that +(a) is immediate expensing property of the eligible +person or partnership; +(b) became available for use by the eligible person or +partnership in the taxation year; and +(c) is designated as designated immediate expensing +property in prescribed form filed by the eligible person +or partnership with the Minister for the taxation year +(i) if the eligible person or partnership is a partner- +ship, on or before the day that is 12 months after +the day on which any member of the partnership is +required to file an information return under section +229 for the fiscal period to which the designation re- +lates, and +(ii) in any other case, on or before the day that is 12 +months after the eligible person or partnership’s +filing-due date for the taxation year to which the +designation relates. (bien relatif à la passation en +charges immédiate désigné) +eligible person or partnership for a taxation year, +means +(a) a corporation that was a Canadian-controlled pri- +vate corporation throughout the year; +(b) an individual (other than a trust) who was resident +in Canada throughout the year; or +(c) a Canadian partnership all of the members of +which were, throughout the period, persons described +in paragraph (a) or (b). (personne ou société de per- +sonnes admissible) +immediate expensing property for a taxation year, +means property of a prescribed class (other than proper- +ty included in any of Classes 1 to 6, 14.1, 17, 47, 49 and 51 +in Schedule II) of an eligible person or partnership that +(a) is acquired by the eligible person or partnership +(i) if the eligible person or partnership is a +Canadian-controlled +private +corporation, +after +April 18, 2021, or +(ii) if the eligible person or partnership is an indi- +vidual or a Canadian partnership, after Decem- +ber 31, 2021; +(b) becomes available for use +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +36 + +Page 57 +(i) if the eligible person or partnership is an indi- +vidual or a Canadian partnership all the members +of which are individuals throughout the taxation +year, before 2025, and +(ii) in any other case, before 2024; and +(c) meets either of the following conditions: +(i) the property +(A) has not been used for any purpose before it +was acquired by the eligible person or partner- +ship, and +(B) is not a property in respect of which an +amount has been deducted under paragraph +20(1)(a) or subsection 20(16) of the Act by any +person or partnership for a taxation year ending +before the time the property was acquired by the +eligible person or partnership, or +(ii) the property was not +(A) acquired in circumstances where +(I) the eligible person or partnership was +deemed to have been allowed or deducted an +amount under paragraph 20(1)(a) of the Act +in respect of the property in computing in- +come for previous taxation years, or +(II) the undepreciated capital cost of deprecia- +ble property of a prescribed class of the eligi- +ble person or partnership was reduced by an +amount determined by reference to the +amount by which the capital cost of the prop- +erty to the eligible person or partnership ex- +ceeds its cost amount, or +(B) previously owned or acquired by the eligible +person or partnership or by a person or partner- +ship with which the eligible person or partner- +ship did not deal at arm’s length at any time +when the property was owned or acquired by the +person or partnership. (bien relatif à la passa- +tion en charges immédiate) +taxpayer unless the context otherwise requires, includes +an eligible person or partnership. (contribuable) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +36 + +Page 58 +Immediate expensing limit +(3.2) For the purposes of this Part and Schedules II to +VI, an eligible person or partnership’s immediate expens- +ing limit for a taxation year is $1,500,000 unless the eligi- +ble person or partnership is associated (within the mean- +ing of section 256 of the Act, as modified by subsection +(3.6)) in the taxation year with one or more other eligible +persons or partnerships, in which case, except as other- +wise provided in this section, its immediate expensing +limit is nil. +Associated eligible persons or partnerships +(3.3) Despite subsection (3.2), if all the eligible persons +or partnerships that are associated with each other (with- +in the meaning of section 256 of the Act, as modified by +subsection (3.6)) in a taxation year file with the Minister +in prescribed form an agreement that assigns for the pur- +pose of this Part and Schedules II to VI a percentage to +one or more of them for the year, the immediate expens- +ing limit for the year of each of the eligible persons or +partnerships is +(a) if the total of the percentages assigned in the +agreement does not exceed 100%, $1,500,000 multi- +plied by the percentage assigned to that eligible per- +son or partnership in the agreement; and +(b) in any other case, nil. +Failure to file agreement +(3.4) If any of the eligible persons or partnerships that +are associated with each other (within the meaning of +section 256 of the Act, as modified by subsection (3.6)) in +a taxation year has failed to file with the Minister an +agreement described in subsection (3.3) within 30 days +after notice in writing by the Minister has been forward- +ed to any of them that such an agreement is required for +the purpose of any assessment of tax under Part I of the +Act, the Minister shall, for the purpose of this Part and +Schedules II to VI, allocate an amount to one or more of +them for the taxation year. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +36 + +Page 59 +Special rules for immediate expensing limit +(3.5) Despite subsections (3.2) to (3.4), +(a) where an eligible person or partnership (in this +paragraph referred to as the “first person”) has more +than one taxation year ending in the same calendar +year and it is associated (within the meaning of sec- +tion 256 of the Act, as modified by subsection (3.6)) in +two or more of those taxation years with another eligi- +ble person or partnership (in this paragraph referred +to as the “other person”) that has a taxation year end- +ing in that calendar year, the immediate expensing +limit of the first person for each taxation year ending +in the calendar year in which it is associated (within +the meaning of section 256 of the Act, as modified by +subsection (3.6)) with the other person that ends after +the first such taxation year ending in that calendar +year is, subject to the application of paragraph (b), an +amount equal to the lesser of +(i) its immediate expensing limit determined under +subsection (3.3) or (3.4) for the first such taxation +year ending in the calendar year, and +(ii) its immediate expensing limit determined un- +der subsection (3.3) or (3.4) for the particular taxa- +tion year ending in the calendar year; and +(b) where an eligible person or partnership has a taxa- +tion year that is less than 51 weeks, its immediate ex- +pensing limit for the year is that proportion of its im- +mediate expensing limit for the year determined with- +out reference to this paragraph that the number of +days in the year is of 365. +Associated - interpretation +(3.6) For the purposes of this Part and Schedules II to +VI, in determining whether an eligible person or partner- +ship is associated (within the meaning of section 256 of +the Act, as modified by this subsection) with another eli- +gible person or partnership in a taxation year +(a) if the eligible person or partnership is a partner- +ship, +(i) the partnership is deemed to be a corporation +(in this subsection referred to as a “deemed corpo- +ration”) for the year, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +36 + +Page 60 +(ii) the deemed corporation is deemed to have a +capital stock of a single class of shares, with a total +of 100 issued and outstanding shares, +(iii) each member (in this subsection referred to as +a “deemed shareholder”) of the deemed corporation +is deemed to be a shareholder of the deemed corpo- +ration, +(iv) each deemed shareholder of the deemed corpo- +ration is deemed to hold a number of shares in the +capital stock of the deemed corporation determined +by the formula +A × 100 +where +A +is equal to +(A) the deemed shareholder’s specified pro- +portion for the last fiscal period of the +deemed corporation, or +(B) if the deemed shareholder does not have +a specified proportion described in clause +(A), the proportion that the fair market val- +ue of the deemed shareholder’s interest in +the deemed corporation at that time is of the +fair market value of all interests in the +deemed corporation at that time, and +(v) the deemed corporation’s fiscal period is +deemed to be its taxation year; and +(b) if the eligible person or partnership is an individu- +al (other than a trust) who carries on a business or has +acquired immediate expensing property +(i) the individual, in respect of that business or +property, is deemed to be a corporation that is con- +trolled by the individual, and +(ii) the corporation’s taxation year is deemed to be +the same as the individual’s taxation year. +(2) Subsection (1) is deemed to have come into +force on April 19, 2021. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +36 + +Page 61 +37 (1) The definitions biogas and producer gas in +subsection 1104(13) of the Regulations are re- +placed by the following: +biogas means the gas produced by the anaerobic diges- +tion of specified waste material. (biogaz) +producer gas means +(a) in respect of a property of a taxpayer that becomes +available for use by the taxpayer before 2025, fuel the +composition of which, excluding its water content, is +all or substantially all non-condensable gases that is +generated primarily from eligible waste fuel or speci- +fied waste material using a thermo-chemical conver- +sion process and that is not generated from any feed- +stock other than eligible waste fuel, specified waste +material or fossil fuel; and +(b) in respect of a property of a taxpayer that becomes +available for use by the taxpayer after 2024, fuel +(i) the composition of which, excluding its water +content, is all or substantially all non-condensable +gases, +(ii) that is generated using a thermo-chemical con- +version process, +(iii) that is generated from feedstock of which no +more than 25% is fossil fuel when measured in +terms of energy content (expressed as a higher +heating value of the feedstock), and +(iv) that is not generated from any feedstock other +than eligible waste fuel, specified waste material or +fossil fuel. (gaz de gazéification) +(2) The definitions plant residue and separated or- +ganics in subsection 1104(13) of the Regulations +are replaced by the following: +plant residue means residue of plants (not including +wood waste and waste that no longer has the chemical +properties of the plants of which it is a residue) that +would otherwise be waste material. (résidus végétaux) +separated organics means organic waste (other than +waste that is considered to be toxic or hazardous waste +under any law of Canada or a province) that could be +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +37 + +Page 62 +disposed of in an eligible waste management facility or +eligible landfill site. (matières organiques séparées) +(3) Subsection 1104(13) of the Regulations is +amended by adding the following in alphabetical +order: +gaseous biofuel means a fuel produced all or substan- +tially all from specified waste material that is a gas at a +temperature of 15.6°C (60°F) and a pressure of 101 kPa +(14.7 psia). (biocarburants gazeux) +liquid biofuel means a fuel produced all or substantially +all from specified waste material or carbon dioxide that is +a liquid at a temperature of 15.6°C (60°F) and a pressure +of 101 kPa (14.7 psia). (biocarburants liquides) +solid biofuel means a fuel produced all or substantially +all from specified waste material that is a solid at a tem- +perature of 15.6°C (60°F) and a pressure of 101 kPa (14.7 +psia) (other than charcoal that is used for cooking or fu- +els with fossil fuel-derived ignition accelerants) and that +has undergone +(a) a thermo-chemical conversion process to increase +its carbon fraction and densification; or +(b) densification into pellets or briquettes. (biocarbu- +rants solides) +specified waste material means wood waste, plant +residue, municipal waste, sludge from an eligible sewage +treatment facility, spent pulping liquor, food and animal +waste, manure, pulp and paper by-product and separated +organics. (déchets déterminés) +(4) Subsection (1) applies in respect of property +acquired after April 18, 2021 that has not been +used or acquired for use before April 19, 2021. +(5) Subsections (2) and (3) are deemed to have +come into force on April 19, 2021. +38 (1) Clause 1104(17)(a)(ii)(A) of the Regulations +is replaced by the following: +(A) any of subparagraphs (d)(vii) to (ix), (xi), +(xiii), (xiv), (xvi), (xvii) and (xix) to (xxii) of +Class 43.1, or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 37-38 + +Page 63 +(2) Subsection (1) applies to property acquired +after April 18, 2021 that has not been used or ac- +quired for use before April 19, 2021. +39 Section 1106 of the Regulations is amended by +adding the following after subsection (1): +COVID-19 — Application for a +Certificate of Completion +(1.1) In respect of applications filed with the Minister of +Canadian Heritage in respect of film or video productions +for which the labour expenditure of the corporation in re- +spect of the production for the taxation years ending in +2020 or 2021 was greater than nil, the definition applica- +tion for a certificate of completion in subsection (1) is +to be read as follows: +application for a certificate of completion, in respect +of a film or video production, means an application by a +prescribed taxable Canadian corporation in respect of the +production, filed with the Minister of Canadian Heritage +before the day (in this Division referred to as “the pro- +duction’s application deadline”) that is the later of +(a) the day that is 24 months after the end of the cor- +poration’s taxation year in which the production’s +principal photography began, +(b) the day that is 18 months after the day referred to +in paragraph (a), if the corporation has filed, with the +Canada Revenue Agency, and provided to the Minister +of Canadian Heritage a copy of, a waiver described in +subparagraph 152(4)(a)(ii) of the Act, within the nor- +mal reassessment period for the corporation in respect +of the first and second taxation years ending after the +production’s principal photography began, or +(c) the day that is 12 months after the day referred to +in paragraph (b), if the corporation has filed, with the +Canada Revenue Agency, and provided to the Minister +of Canadian Heritage a copy of, a waiver described in +subparagraph 152(4)(a)(ii) of the Act, within the nor- +mal reassessment period for the corporation in respect +of the first, second and third taxation years ending af- +ter the production’s principal photography began. (de- +mande de certificat d’achèvement) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 38-39 + +Page 64 +COVID-19 — Excluded Production +(1.2) The reference to “2-year period” in subparagraph +(a)(iv) of the definition excluded production in subsec- +tion (1) is to be read as a reference to “three-year period” +in respect of film or video productions for which the +labour expenditure of the corporation in respect of the +production for the taxation years ending in 2020 or 2021 +was greater than nil. +40 The Regulations are amended by adding the +following after section 3702: +Information Returns +3703 For the purpose of subsection 149.1(14) of the Act, +the following is prescribed information for the public in- +formation return of a charity in a taxation year: +(a) in respect of each grantee organization that re- +ceived total qualifying disbursements from the charity +in excess of $5,000 in the taxation year, the name of +the grantee organization; +(b) the purpose of each qualifying disbursement made +to a grantee organization referred to in paragraph (a) +in the taxation year; and +(c) the total amount disbursed by the charity to each +grantee organization referred to in paragraph (a) in +the taxation year. +41 (1) Section 5202 of the Regulations is amended +by adding the following in alphabetical order: +qualified zero-emission technology manufacturing +activities means +(a) qualified activities that are +(i) performed in connection with the manufactur- +ing or processing of +(A) solar energy conversion equipment, includ- +ing solar thermal collectors, photovoltaic solar +arrays and custom supporting structures or +frames, but excluding passive solar heating +equipment, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 39-41 + +Page 65 +(B) wind energy conversion equipment, includ- +ing wind turbine towers, nacelles and rotor +blades, +(C) water energy conversion equipment, includ- +ing hydroelectric, water current, tidal and wave +energy conversion equipment, +(D) geothermal energy equipment, +(E) equipment for a ground source heat pump +system, +(F) electrical energy storage equipment used for +storage of renewable energy or for providing +grid-scale storage or other ancillary services, in- +cluding battery, compressed air and flywheel +storage systems, +(G) equipment used to charge, or to dispense hy- +drogen to, property included in clause (J), +(H) equipment used for the production of hydro- +gen by electrolysis of water, +(I) equipment that is a component of property +included in clauses (A) to (H), if such equipment +is purpose-built or designed exclusively to form +an integral part of that property, +(J) property that +(I) would be a zero-emission vehicle (as de- +fined in subsection 248(1) of the Act if that +definition were read without reference to its +paragraphs (b) and (c)), or +(II) is described in subparagraph (a)(i) of +Class 56 of Schedule II, and +(K) integral components of the powertrain of +property included in clause (J), including batter- +ies or fuel cells, and +(ii) not the manufacturing or processing of general +purpose components or equipment which compo- +nents or equipment are suitable for integration into +property other than property described in subpara- +graph (i); +(b) qualified activities that are performed in connec- +tion with production in Canada of +(i) hydrogen by electrolysis of water, +(ii) gaseous biofuel (as defined in subsection +1104(13)), +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +41 + +Page 66 +(iii) liquid biofuel (as defined in subsection +1104(13)), and +(iv) solid biofuel (as defined in subsection +1104(13)); and +(c) the conversion of a vehicle, performed in Canada, +into a property described in clause (a)(i)(J); (activités +admissibles de fabrication de technologies à zéro +émission) +ZETM cost of capital, of a corporation for a taxation +year, means the portion of the cost of capital of the cor- +poration for the year that reflects the extent to which +each property included in the calculation of the cost of +capital was used directly in qualified zero-emission tech- +nology manufacturing activities of the corporation during +the year; (coût en capital de FTZE) +ZETM cost of labour, of a corporation for a taxation +year, means the portion of the cost of labour of the corpo- +ration for that year that reflects the extent to which +(a) the salaries and wages included in the calculation +of the cost of labour were paid or payable to persons +for the portion of their time that they were directly en- +gaged in qualified zero-emission technology manufac- +turing activities of the corporation during the year, +and +(b) the other amounts included in the calculation of +the cost of labour were paid or payable to persons for +the performance of functions that would be directly +related to qualified zero-emission technology manu- +facturing activities of the corporation during the year +if those persons were employees of the corporation; +(coût en main-d’œuvre de FTZE) +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +42 (1) The portion of section 5204 of the Regula- +tions before the definition cost of capital is re- +placed by the following: +5204 If a corporation is a member of a partnership at +any time in a taxation year of the corporation, the follow- +ing definitions apply: +(2) Section 5204 of the Regulations is amended by +adding the following in alphabetical order: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 41-42 + +Page 67 +ZETM cost of capital, of the corporation for the year, +means the portion of the cost of capital of the corporation +for that year that reflects the extent to which each prop- +erty included in the calculation of the cost of capital was +used directly in qualified zero-emission technology man- +ufacturing activities +(a) of the corporation during the year, or +(b) of the partnership during its fiscal period coincid- +ing with or ending in the year, as the case may be; +(coût en capital de FTZE) +ZETM cost of labour, of the corporation for the year, +means the portion of the cost of labour of the corporation +for that year that reflects the extent to which +(a) the salaries and wages included in the calculation +of the cost of labour were paid or payable to persons +for the portion of their time that they were directly en- +gaged in qualified zero-emission technology manufac- +turing activities +(i) of the corporation during the year, or +(ii) of the partnership during its fiscal period coin- +ciding with or ending in the year, and +(b) the other amounts included in the calculation of +the cost of labour were paid or payable to persons for +the performance of functions that would be directly +related to qualified zero-emission technology manu- +facturing activities of the corporation during the year, +or of the partnership during its fiscal period coincid- +ing with or ending in the year, if those persons were +employees of the corporation or the partnership, as +the case may be; (coût en main-d’œuvre de FTZE) +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2022. +43 Section 9300 of the Regulations is amended by +adding the following after subsection (1): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 42-43 + +Page 68 +(1.1) The references to “24 months” in paragraphs +9300(1)(a) and (b) are to be read as references to “36 +months” in respect of film or video productions for which +the Canadian labour expenditure of the corporation in re- +spect of the production for the taxation years ending in +2020 or 2021 was greater than nil. +44 (1) Subparagraphs (c)(i) and (ii) of Class 43.1 +in Schedule II to the Regulations are replaced by +the following: +(i) part of a system that +(A) is used by the taxpayer, or by a lessee of the +taxpayer, to generate electrical energy, or both +electrical and heat energy, using only fuel that is +eligible waste fuel, fossil fuel, producer gas, +spent pulping liquor or any combination of those +fuels, +(B) if the system is rated to generate more than +three megawatts of electrical energy, meets the +following condition on an annual basis: +A ≥ (2 × B + C)/(D + E/3412) +where +A +is 11,000 BTU per kilowatt-hour, +B +is the energy content of fossil fuel other than +solution gas (expressed as the higher heating +value of the fuel) consumed by the system in +BTU, +C +is the energy content of the eligible waste fu- +el, producer gas and spent pulping liquor +(expressed as the higher heating value of the +fuel) consumed by the system in BTU, +D +is the gross electrical energy produced by the +system in kilowatt-hours, and +E +is the net useful energy in the form of heat +exported from the system to a thermal host +in BTU, and +(C) uses fuel of which no more than 25% of the +energy content (expressed as the higher heating +value of the fuel) is from fossil fuel, as deter- +mined on an annual basis, or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 43-44 + +Page 69 +(2) Clause (d)(i)(B) of Class 43.1 in Schedule II to +the Regulations is replaced by the following: +(B) it is not a building, part of a building (other +than a solar collector that is not a window and +that is integrated into a building), energy equip- +ment that backs up equipment described in sub- +clause (A)(I) or (II) nor equipment that dis- +tributes heated or cooled air or water in a build- +ing, +(3) Subparagraph (d)(iv) of Class 43.1 in Schedule +II to the Regulations is replaced by the following: +(iv) heat recovery equipment used by the taxpayer, +or by a lessee of the taxpayer, primarily for the pur- +pose of conserving energy, reducing the require- +ment to acquire energy or extracting heat for sale, +by extracting for reuse thermal waste that is gener- +ated directly in an industrial process (other than an +industrial process that generates or processes elec- +trical energy), including such equipment that con- +sists of heat exchange equipment, compressors +used to upgrade low pressure steam, vapour or gas, +waste heat boilers and other ancillary equipment +such as control panels, fans, instruments or pumps, +but not including property that is employed in re- +using the recovered heat (such as property that is +part of the internal heating or cooling system of a +building or electrical generating equipment) or is a +building, +(4) Subparagraph (d)(vii) of Class 43.1 in Sched- +ule II to the Regulations is replaced by the fol- +lowing: +(vii) equipment used by the taxpayer, or by a lessee +of the taxpayer, primarily for the purpose of gener- +ating electrical energy or heat energy, or both elec- +trical and heat energy, solely from geothermal ener- +gy, including such equipment that consists of pip- +ing (including above or below ground piping and +the cost of completing a well (including the well- +head and production string), or trenching, for the +purpose of installing that piping), pumps, heat ex- +changers, steam separators, electrical generating +equipment and ancillary equipment used to collect +the geothermal heat, but not including buildings, +distribution equipment, equipment described in +subclause (i)(A)(II), property otherwise included in +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 70 +Class 10 and property that would be included in +Class 17 if that Class were read without reference to +its paragraph (a.1), +(5) Subparagraph (d)(ix) of Class 43.1 in Schedule +II to the Regulations is replaced by the following: +(ix) equipment that +(A) is used by the taxpayer, or by a lessee of the +taxpayer, for the sole purpose of generating heat +energy, not using any fuel other than eligible +waste fuel, fossil fuel, producer gas or a combi- +nation of those fuels, +(B) uses fuel of which no more than 25% of the +energy content (expressed as the higher heating +value of the fuel) is from fossil fuel, as deter- +mined on an annual basis, +(C) may include +(I) fuel handling equipment used to upgrade +the combustible portion of the fuel, +(II) control, feedwater and condensate sys- +tems, and +(III) other ancillary equipment, and +(D) does not include +(I) equipment used for the purpose of produc- +ing heat energy to operate electrical generat- +ing equipment, +(II) buildings or other structures, +(III) heat rejection equipment (such as con- +densers and cooling water systems), +(IV) fuel storage facilities, +(V) other fuel handling equipment, and +(VI) property otherwise included in Class 10 +or 17, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 71 +(6) Subparagraphs (d)(xi) and (xii) of Class 43.1 +in Schedule II to the Regulations are replaced by +the following: +(xi) equipment all or substantially all of the use of +which by the taxpayer, or by a lessee of the taxpay- +er, is to produce liquid biofuel, including storage, +materials handling and ash-handling equipment +and equipment used to remove non-combustibles +and contaminants from the fuels produced, but not +including +(A) equipment used to produce spent pulping +liquor, +(B) equipment used for the collection or trans- +portation of specified waste material or carbon +dioxide, +(C) equipment used for the transmission or dis- +tribution of liquid biofuel, +(D) property that would otherwise be included +in Class 17, +(E) automotive vehicles, and +(F) buildings or other structures, +(xii) fixed location fuel cell equipment used by the +taxpayer, or by a lessee of the taxpayer, that uses +hydrogen generated only from ancillary electrolysis +equipment (or, if the fuel cell is reversible, the fuel +cell itself) using electricity all or substantially all of +which is generated by using kinetic energy of flow- +ing water or wave or tidal energy or by geothermal, +photovoltaic, wind energy conversion, or hydro- +electric equipment, of the taxpayer or the lessee, +and equipment ancillary to the fuel cell equipment +other than buildings or other structures, transmis- +sion equipment, distribution equipment, auxiliary +electrical generating equipment and property oth- +erwise included in Class 10 or 17, +(7) Subparagraph (d)(xiv) of Class 43.1 in Sched- +ule II to the Regulations is replaced by the fol- +lowing: +(xiv) property that is used by the taxpayer, or by a +lessee of the taxpayer, primarily for the purpose of +generating electricity using kinetic energy of flow- +ing water or wave or tidal energy, including support +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 72 +structures, control and conditioning equipment, +submerged cables and transmission equipment, but +not including buildings, distribution equipment, +auxiliary electricity generating equipment, property +otherwise included in Class 10 and property that +would be included in Class 17 if that class were read +without reference to its subparagraph (a.1)(i), +(8) Subparagraph (d)(xvi) of Class 43.1 in Sched- +ule II to the Regulations is replaced by the fol- +lowing: +(xvi) equipment used by the taxpayer, or by a +lessee of the taxpayer, primarily for the purpose of +generating producer gas (other than producer gas +that is to be converted into liquid fuels or chemi- +cals), including related piping (including fans and +compressors), air separation equipment, storage +equipment, equipment used for drying or shred- +ding feedstock, ash-handling equipment, equip- +ment used to upgrade the producer gas into +biomethane and equipment used to remove non- +combustibles and contaminants from the producer +gas, but not including, buildings or other struc- +tures, heat rejection equipment (such as con- +densers and cooling water systems), equipment +used to convert producer gas into liquid fuels or +chemicals, and property otherwise included in +Class 10 or 17, +(9) Subparagraph (d)(xvi) of Class 43.1 in Sched- +ule II to the Regulations is replaced by the fol- +lowing: +(xvi) equipment that +(A) is used by the taxpayer, or by a lessee of the +taxpayer, primarily for the purpose of generating +producer gas (other than producer gas that is to +be converted into liquid fuels or chemicals), +(B) uses feedstock of which no more than 25% of +the energy content (expressed as the higher +heating value of the feedstock) is from fossil fuel, +as determined on an annual basis, +(C) may include +(I) related piping (including fans and com- +pressors), +(II) air separation equipment, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 73 +(III) storage equipment, +(IV) equipment used for drying or shredding +feedstock, +(V) ash-handling equipment, +(VI) equipment used to upgrade the producer +gas into biomethane, and +(VII) equipment used to remove non-com- +bustibles and contaminants from the produc- +er gas, and +(D) does not include +(I) buildings or other structures, +(II) heat rejection equipment (such as con- +densers and cooling water systems), +(III) equipment used to convert producer gas +into liquid fuels or chemicals, and +(IV) property otherwise included in Class 10 +or 17, +(10) Paragraph (d) of Class 43.1 in Schedule II to +the Regulations is amended by striking out “or” +at the end of subparagraph (xvii) and by adding +the following after subparagraph (xviii): +(xix) a pumped hydroelectric energy storage instal- +lation all or substantially all of the use of which by +the taxpayer, or by a lessee of the taxpayer, is to +store electrical energy including reversing turbines, +transmission equipment, dams, reservoirs and re- +lated structures, and that meets the condition in ei- +ther subclause (d)(xviii)(B)(I) or (II) in this Class, +but not including +(A) property used solely for backup electrical en- +ergy, and +(B) buildings, +(xx) equipment all or substantially all of the use of +which by the taxpayer, or by a lessee of the taxpay- +er, is to produce solid biofuel, including storage, +materials handling and ash-handling equipment, +but not including +(A) equipment used to make wood chips, hog fu- +el or black liquor, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 74 +(B) property that would otherwise be included in +Class 17, +(C) automotive vehicles, and +(D) buildings and other structures, +(xxi) equipment used by the taxpayer, or by a +lessee of the taxpayer, to dispense hydrogen for use +in automotive equipment powered by hydrogen, in- +cluding vaporization, compression, cooling and +storage equipment, but not including +(A) equipment used for the production or trans- +mission of hydrogen, +(B) equipment used for the transmission or dis- +tribution of electricity, +(C) automotive vehicles, +(D) auxiliary electrical generating equipment, +and +(E) buildings and other structures, or +(xxii) equipment all or substantially all of the use +of which by the taxpayer, or by a lessee of the tax- +payer, is to produce hydrogen through electrolysis +of water, including electrolysers, rectifiers and oth- +er ancillary electrical equipment, water treatment +and conditioning equipment and equipment used +for hydrogen compression and storage, but not in- +cluding +(A) equipment used for the transmission or dis- +tribution of hydrogen, +(B) equipment used for the transmission or dis- +tribution of electricity, +(C) automotive vehicles, +(D) auxiliary electrical generating equipment, +and +(E) buildings and other structures, and +(11) Subsections (1), (5) and (9) apply in respect +of property of a taxpayer that becomes available +for use by the taxpayer after 2024. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +44 + +Page 75 +(12) Subsections (2) to (4), (6) to (8) and (10) ap- +ply to property acquired after April 18, 2021 that +has not been used or acquired for use before +April 19, 2021. +45 (1) Paragraph (a) of Class 43.2 in Schedule II +to the Regulations is replaced by the following: +(a) otherwise than because of paragraph (d) of that +Class; or +(2) Subparagraph (b)(i) of Class 43.2 in Schedule +II to the Regulations is repealed. +(3) Subsections (1) and (2) apply in respect of +property of a taxpayer that becomes available for +use by the taxpayer after 2024. +SOR/93-12 +Children’s Special Allowance +Regulations +46 (1) The definition applicant in section 2 of the +Children’s Special Allowance Regulations is re- +placed by the following: +applicant means a department, agency, institution or +Indigenous governing body referred to in subsection 3(1) +of the Act; (demandeur) +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +47 (1) The portion of section 7 of the Regulations +before paragraph (a) is replaced by the follow- +ing: +7 The information referred to in section 11 of the Act +may be furnished to the government of a province or to +an Indigenous governing body, under the terms of an +agreement between the Minister and that government or +Indigenous governing body, for the purpose of the ad- +ministration of a social, income assistance or health in- +surance program of that province or Indigenous govern- +ing body that is specified in the agreement, on condition +that +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +48 (1) Paragraphs 9(a) and (b) of the Regulations +are replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 44-48 + +Page 76 +(a) the applicant, at the end of the month, provides for +the child’s care, maintenance, education, training and +advancement to a greater extent than any other de- +partment, agency, institution, Indigenous governing +body or any person; or +(b) the applicant is an entity referred to in any of +paragraphs 3(1)(a) to (c) of the Act that has applied in +respect of a child who +(i) was formerly in the care of foster parents or was +formerly maintained by an entity referred to in any +of paragraphs 3(1)(a) to (c) of the Act, and +(ii) has been placed in the permanent or temporary +custody of a guardian, tutor or other individual oc- +cupying a similar role for the month, under a de- +cree, order or judgment of a competent tribunal, or +under the laws of an Indigenous governing body, +who has received financial assistance from the ap- +plicant for the month in respect of the child’s main- +tenance. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +Coordinating Amendments +Bill C-222 +49 If Bill C-222, introduced in the 1st session of +the 44th Parliament and entitled An Act to amend +the Income Tax Act (travel expenses deduction +for tradespersons), receives royal assent before +or on the same day as this Act receives royal as- +sent, then, on the day this Act receives royal as- +sent, that Act is deemed never to have come into +force and is repealed. +Bill C-241 +50 If Bill C-241, introduced in the 1st session of +the 44th Parliament and entitled An Act to amend +the Income Tax Act (deduction of travel expens- +es for tradespersons), receives royal assent be- +fore or on the same day as this Act receives royal +assent, then, on the day this Act receives royal as- +sent, that Act is deemed never to have come into +force and is repealed. +Bill S-216 +51 If Bill S-216, introduced in the 1st session of +the 44th Parliament and entitled An Act to amend +the Income Tax Act (use of resources of a regis- +tered charity), receives royal assent before or on +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Children’s Special Allowance Regulations +Sections 48-51 + +Page 77 +the same day as this Act receives royal assent, +then, on the day this Act receives royal assent, +that Act is deemed never to come into force and +is repealed. +PART 2 +R.S., c. E-15 +Amendments to the Excise Tax +Act (GST/HST Measures) +52 (1) The Excise Tax Act is amended by adding +the following after section 192: +New housing — assignment of agreement +192.1 If a taxable supply by way of sale of a single unit +residential complex (as defined in subsection 254(1)) or +of a residential condominium unit is made in Canada un- +der an agreement of purchase and sale (in this section re- +ferred to as the “purchase agreement”) entered into with +a builder of the single unit residential complex or of the +residential condominium unit and if another supply by +way of assignment of the purchase agreement is made by +a person (other than the builder) under another agree- +ment, then the following rules apply for the purposes of +this Part: +(a) the other supply is deemed to be a taxable supply, +by way of sale, of real property that is an interest in +the single unit residential complex or residential con- +dominium unit; and +(b) the consideration for the other supply is deemed +to be equal to the amount determined by the formula +A − B +where +A +is the consideration for the other supply as other- +wise determined for the purposes of this Part, and +B +is +(i) if the other agreement indicates in writing +that a part of the consideration for the other +supply is attributable to the reimbursement of +a deposit paid under the purchase agreement, +the part of the consideration for the other sup- +ply, as otherwise determined for the purposes +of this Part, that is solely attributable to the re- +imbursement of the deposit paid under the +purchase agreement, and +(ii) in any other case, zero. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Sections 51-52 + +Page 78 +(2) Subsection (1) applies in respect of any supply +by way of assignment of an agreement of pur- +chase and sale if the supply is made after +May 6, 2022. +53 (1) Clause (a)(ii)(C) of the definition facility +supply in subsection 259(1) of the Act is replaced +by the following: +(C) a nurse practitioner acting in the course of +the practise of a nurse practitioner, or +(2) Clause (a)(iii)(B) of the definition facility sup- +ply in subsection 259(1) of the Act is replaced by +the following: +(B) a physician or nurse practitioner be at, or be +on-call to attend at, the public hospital or quali- +fying facility at all times when the individual is at +the public hospital or qualifying facility, +(3) Subparagraph (a)(ii) of the definition home +medical supply in subsection 259(1) of the Act is +replaced by the following: +(ii) after a physician acting in the course of the +practise of medicine, a nurse practitioner acting in +the course of the practise of a nurse practitioner or +a prescribed person acting in prescribed circum- +stances has identified or confirmed that it is appro- +priate for the process to take place at the individu- +al’s place of residence or lodging (other than a pub- +lic hospital or a qualifying facility), +(4) Paragraph (b) of the definition home medical +supply in subsection 259(1) of the Act is replaced +by the following: +(b) in respect of which the property is made available, +or the service is rendered, to the individual at the indi- +vidual’s place of residence or lodging (other than a +public hospital or a qualifying facility), on the autho- +rization of a person who is responsible for coordinat- +ing the process and under circumstances in which it is +reasonable to expect that the person will carry out that +responsibility in consultation with, or with ongoing +reference to instructions for the process given by, a +physician acting in the course of the practise of +medicine, a nurse practitioner acting in the course of +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 2 Amendments to the Excise Tax Act (GST/HST Measures) +Sections 52-53 + +Page 79 +the practise of a nurse practitioner or a prescribed +person acting in prescribed circumstances, +(5) Subsections (1) to (4) apply for the purposes +of determining a rebate of a person under sec- +tion 259 of the Act for claim periods ending after +April 7, 2022, except that, in determining a rebate +of a person for the claim period that includes +April 7, 2022, the rebate is to be determined as if +those subsections did not apply in respect of +(a) an amount of tax that became payable by +the person on or before April 7, 2022; +(b) an amount that is deemed to have been +paid or collected by the person on or before +April 7, 2022; and +(c) an amount that is required to be added in +determining the person’s net tax +(i) as a result of a branch or division of the +person becoming a small supplier division +on or before April 7, 2022, or +(ii) as a result of the person ceasing to be a +registrant on or before April 7, 2022. +PART 3 +Amendments to the Excise Act, +2001, the Excise Act and Other +Related Texts +DIVISION 1 +Excise Act, 2001 and Other Related +Texts (Vaping Products) +2002, c. 22 +Excise Act, 2001 +54 (1) The definitions container, excise stamp and +manufacture in section 2 of the Excise Act, 2001 are +replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 2 Amendments to the Excise Tax Act (GST/HST Measures) +Sections 53-54 + +Page 80 +container, in respect of a tobacco product, a cannabis +product or a vaping product, means a wrapper, package, +carton, box, crate, bottle, vial or other container that con- +tains the tobacco product, cannabis product or vaping +product. (contenant) +excise stamp means a tobacco excise stamp, a cannabis +excise stamp or a vaping excise stamp. (timbre d’accise) +manufacture includes +(a) in respect of a tobacco product, any step in the +preparation or working up of raw leaf tobacco into the +tobacco product, including packing, stemming, recon- +stituting, converting or packaging the raw leaf tobacco +or tobacco product; and +(b) in respect of a vaping product, any step in the pro- +duction of the vaping product, including inserting a +vaping substance into a vaping device or packaging the +vaping product. (fabrication) +(2) Paragraph (a) of the definition packaged in +section 2 of the Act is replaced by the following: +(a) in respect of raw leaf tobacco, a tobacco product, a +cannabis product or a vaping product, packaged in a +prescribed package; or +(3) The definition stamped in section 2 of the Act +is amended by striking out “and” at the end of +paragraph (a), by adding “and” at the end of +paragraph (b) and by adding the following after +paragraph (b): +(c) in respect of a vaping product, that a vaping excise +stamp, and all prescribed information in a prescribed +format in respect of the vaping product, are stamped, +impressed, printed or marked on, indented into or af- +fixed to the vaping product or its container in the pre- +scribed manner to indicate that duty has been paid on +the vaping product. (estampillé) +(4) Paragraph (b) of the definition take for use in +section 2 of the Act is replaced by the following: +(b) in respect of a cannabis product or a vaping prod- +uct, to consume, analyze or destroy the cannabis prod- +uct or vaping product. (utilisation pour soi) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +54 + +Page 81 +(5) Section 2 of the Act is amended by adding the +following in alphabetical order: +additional vaping duty means a duty imposed under +section 158.58. (droit additionnel sur le vapotage) +immediate container, in respect of a vaping substance, +means the container that is in direct contact with the va- +ping substance. It does not include a vaping device. +(contenant immédiat) +specified +vaping +province means +a +prescribed +province. (province déterminée de vapotage) +vaping device means property (other than prescribed +property) that is +(a) a device that produces emissions in the form of an +aerosol and is intended to be brought to the mouth for +inhalation of the aerosol; +(b) a vaping pod or another part that may be used +with a device referred to in paragraph (a); or +(c) a prescribed property. (dispositif de vapotage) +vaping duty means a duty imposed under section +158.57. (droit sur le vapotage) +vaping excise stamp means a stamp that is issued by +the Minister under subsection 158.36(1) and that has not +been cancelled under section 158.4. (timbre d’accise de +vapotage) +vaping product means +(a) a vaping substance that is not contained within a +vaping device; or +(b) a vaping device that contains a vaping substance. +It does not include a cannabis product or a tobacco prod- +uct. (produit de vapotage) +vaping product drug means a vaping product (other +than a prescribed vaping product) that is +(a) a drug that has been assigned a drug identification +number under the Food and Drug Regulations; or +(b) a prescribed vaping product. (drogue de produit +de vapotage) +vaping product licensee means a person that holds a +vaping product licence issued under section 14. (titulaire +de licence de produits de vapotage) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +54 + +Page 82 +vaping product marking means prescribed information +that is required under this Act to be printed on, or affixed +to, a container of vaping products that are not required +under this Act to be stamped. (mention obligatoire +pour vapotage) +vaping substance means +(a) a substance or mixture of substances, whether or +not it contains nicotine, that is produced to be used, or +sold for use, with a vaping device to produce emissions +in the form of an aerosol; or +(b) a prescribed substance, material or thing. +It does not include a prescribed substance, material or +thing. (substance de vapotage) +55 (1) Subsection 5(1) of the Act is replaced by +the following: +Constructive possession +5 (1) For the purposes of section 25.2, subsections +25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections +70(1) and 88(1), section 158.04, subsections 158.05(1) and +158.11(1) and (2), section 158.37, subsections 158.38(1) +and 158.44(1) and (2), sections 230 and 231 and subsec- +tion 238.1(1), if one of two or more persons, with the +knowledge and consent of the rest of them, has anything +in the person’s possession, it is deemed to be in the cus- +tody and possession of each and all of them. +(2) The portion of subsection 5(2) of the Act be- +fore paragraph (a) is replaced by the following: +Definition of possession +(2) In this section and in section 25.2, subsections +25.3(1), 30(1), 32(1) and 32.1(1), section 61, subsections +70(1) and 88(1), section 158.04, subsections 158.05(1) and +158.11(1) and (2), section 158.37 and subsections +158.38(1), 158.44(1) and (2) and 238.1(1), possession +means not only having in one’s own personal possession +but also knowingly +56 Subsection 14(1) of the Act is amended by +striking out “or” at the end of paragraph (d), by +adding “or” at the end of paragraph (e) and by +adding the following after paragraph (e): +(f) a vaping product licence, authorizing the person to +manufacture vaping products. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 54-56 + +Page 83 +57 Subsection 19(1) of the Act is replaced by the +following: +Issuance of licence +19 (1) Subject to the regulations, on application, the +Minister may issue an excise warehouse licence to a per- +son that is not a retailer of alcohol authorizing the person +to possess in their excise warehouse manufactured tobac- +co, cigars or vaping products that are not stamped or +non-duty-paid packaged alcohol. +58 Paragraph 23(3)(b) of the Act is replaced by +the following: +(b) shall, in the case of a spirits licence, a tobacco li- +cence, a cannabis licence or a vaping product licence, +require security in a form satisfactory to the Minister +and in an amount determined in accordance with the +regulations; and +59 The Act is amended by adding the following +after section 158.34: +PART 4.2 +Vaping Products +Manufacturing and Stamping +Manufacturing without licence prohibited +158.35 (1) No person shall, other than in accordance +with a vaping product licence issued to the person, man- +ufacture vaping products. +Deemed manufacturer +(2) A person that, whether for consideration or other- +wise, provides or offers to provide in their place of busi- +ness equipment for use in that place by another person in +the manufacturing of a vaping product is deemed to be +manufacturing the vaping product and the other person +is deemed not to be manufacturing the vaping product. +Exception — manufacture for personal use +(3) An individual who is not a vaping product licensee +may manufacture vaping products for their personal use. +Exception — regulations +(4) Subsection (1) does not apply in respect of a pre- +scribed person that manufactures prescribed vaping +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 57-59 + +Page 84 +products in prescribed circumstances or for a prescribed +purpose. +Issuance of vaping excise stamps +158.36 (1) On application in the prescribed form and +manner, the Minister may issue, to a vaping product li- +censee or to a prescribed person that is importing vaping +products, stamps the purpose of which is to indicate that +vaping duty and, if applicable, additional vaping duty +have been paid on a vaping product. +Quantity of vaping excise stamps +(2) The Minister may limit the quantity of vaping excise +stamps that may be issued to a person under subsection +(1). +Security +(3) No person shall be issued a vaping excise stamp un- +less the person has provided security in a form satisfacto- +ry to the Minister and in an amount determined in accor- +dance with the regulations. +Supply of vaping excise stamps +(4) The Minister may authorize a producer of vaping ex- +cise stamps to supply, on the direction of the Minister, +vaping excise stamps to a person to which those stamps +are issued under subsection (1). +Design and construction +(5) The design and construction of vaping excise stamps +shall be subject to the approval of the Minister. +Counterfeit vaping excise stamps +158.37 No person shall produce, possess, sell or other- +wise supply, or offer to supply, without lawful justifica- +tion or excuse the proof of which lies on the person, any- +thing that is intended to resemble or pass for a vaping ex- +cise stamp. +Unlawful possession of vaping excise stamps +158.38 (1) No person shall possess a vaping excise +stamp that has not been affixed to the container of a vap- +ing product in the manner prescribed for the purposes of +the definition stamped in section 2 to indicate that duty +has been paid on the vaping product. +Exceptions — possession +(2) Subsection (1) does not apply to the possession of a +vaping excise stamp by +(a) the person that lawfully produced the vaping ex- +cise stamp; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 85 +(b) the person to which the vaping excise stamp is is- +sued; +(c) a sufferance warehouse licensee that possesses the +vaping excise stamp in their sufferance warehouse on +behalf of the person described under paragraph (b); or +(d) a prescribed person. +Unlawful supply of vaping excise stamps +158.39 No person shall dispose of, sell or otherwise +supply, or offer to supply, a vaping excise stamp other- +wise than in accordance with this Act. +Cancellation of vaping excise stamps +158.4 The Minister may +(a) cancel a vaping excise stamp that has been issued; +and +(b) direct that it be returned or destroyed in a manner +specified by the Minister. +Unlawful packaging or stamping +158.41 No person shall package or stamp a vaping +product unless +(a) the person is a vaping product licensee; +(b) the person is the importer or owner of the vaping +product and the vaping product has been placed in a +sufferance warehouse for the purpose of being +stamped; or +(c) the person is a prescribed person. +Unlawful removal +158.42 (1) Except as permitted under section 158.52 or +if prescribed circumstances exist, no person shall remove +a vaping product from the premises of a vaping product +licensee unless it is packaged and +(a) if the vaping product is intended for the duty-paid +market, +(i) it is stamped to indicate that vaping duty has +been paid, and +(ii) if additional vaping duty in respect of a speci- +fied vaping province is imposed on the vaping prod- +uct, it is stamped to indicate that the additional va- +ping duty has been paid; or +(b) if the vaping product is not intended for the duty- +paid market, all vaping product markings that are +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 86 +required under this Act to be printed on, or affixed to, +its container are so printed or affixed. +Exceptions +(2) Subsection (1) does not apply to a vaping product li- +censee that removes from their premises a vaping prod- +uct if it is +(a) being removed for +(i) delivery to another vaping product licensee, +(ii) export, or +(iii) delivery to a person for analysis or destruction +in accordance with subparagraph 158.66(a)(iv); or +(b) a vaping product drug. +Removal by Minister +(3) Subsection (1) does not apply to the removal of a vap- +ing product for analysis or destruction by the Minister. +Prohibition — vaping products for sale +158.43 No person shall purchase or receive for sale a +vaping product +(a) from a manufacturer that the person knows, or +ought to know, is not a vaping product licensee; +(b) that is required under this Act to be packaged and +stamped unless it is packaged and stamped in accor- +dance with this Act; or +(c) that the person knows, or ought to know, is fraud- +ulently stamped. +Unlawful possession or sale of vaping products +158.44 (1) Except if prescribed circumstances exist, no +person, other than a vaping product licensee, shall dis- +pose of, sell, offer for sale, purchase or have in their pos- +session a vaping product unless +(a) it is packaged; and +(b) it is stamped to indicate that vaping duty has been +paid. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 87 +Unlawful possession or sale — specified vaping +province +(2) Except if prescribed circumstances exist, no person, +other than a vaping product licensee, shall dispose of, +sell, offer for sale, purchase or have in their possession a +vaping product in a specified vaping province unless it is +stamped to indicate that additional vaping duty in re- +spect of the specified vaping province has been paid. +Exception — possession of vaping products +(3) Subsections (1) and (2) do not apply to the possession +of vaping products +(a) in the case of imported vaping products, +(i) by an excise warehouse licensee in their excise +warehouse, +(ii) by a sufferance warehouse licensee in their suf- +ferance warehouse, or +(iii) by a customs bonded warehouse licensee in +their customs bonded warehouse; +(b) by a prescribed person that is transporting the va- +ping products under prescribed circumstances and +conditions; +(c) by a person that possesses the vaping products for +analysis or destruction in accordance with subpara- +graph 158.66(a)(iv); +(d) by an accredited representative for their personal +or official use; +(e) by an individual who has imported the vaping +products for their personal use in quantities not in ex- +cess of prescribed limits; +(f) by an individual who has manufactured the vaping +products in accordance with subsection 158.35(3); or +(g) if the vaping products are vaping product drugs. +Exception — sale or offer for sale +(4) Subsections (1) and (2) do not apply to the disposal, +sale, offering for sale or purchase of a vaping product if +(a) the vaping product is an imported vaping product, +an excise warehouse licensee or a customs bonded +warehouse licensee sells or offers to sell the vaping +product for export and the vaping product is exported +by the licensee in accordance with this Act; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 88 +(b) the vaping product is an imported vaping product +and an excise warehouse licensee or a customs bonded +warehouse licensee sells or offers to sell the vaping +product to an accredited representative for their per- +sonal or official use; or +(c) the vaping product is a vaping product drug. +Sale or distribution by licensee +158.45 (1) Except if prescribed circumstances exist, no +vaping product licensee shall distribute a vaping product +or sell or offer for sale a vaping product to a person un- +less +(a) it is packaged; +(b) it is stamped to indicate that vaping duty has been +paid; and +(c) if additional vaping duty in respect of a specified +vaping province is imposed on the vaping product, it is +stamped to indicate that the additional vaping duty +has been paid. +Exceptions +(2) Subsection (1) does not apply to the distribution, sale +or offering for sale of a vaping product by a vaping prod- +uct licensee +(a) if the distribution, sale or offering for sale is to +(i) another vaping product licensee, or +(ii) an accredited representative for their personal +or official use; +(b) if the vaping product is exported by the vaping +product licensee in accordance with this Act; or +(c) if the vaping product is a vaping product drug. +Packaging and stamping of vaping products +158.46 A vaping product licensee that manufactures a +vaping product shall not enter the vaping product into +the duty-paid market unless +(a) the vaping product has been packaged by the li- +censee; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 89 +(b) the package has printed on it prescribed informa- +tion; +(c) the vaping product is stamped at the time of pack- +aging to indicate that vaping duty has been paid; and +(d) if the vaping product is to be entered in the duty- +paid market of a specified vaping province, the vaping +product is stamped at the time of packaging to indi- +cate that additional vaping duty in respect of the spec- +ified vaping province has been paid. +Packaging and stamping of imported vaping products +158.47 (1) Except if prescribed circumstances exist, if a +vaping product is imported, it must, before it is released +under the Customs Act for entry into the duty-paid mar- +ket, +(a) be packaged in a package that has printed on it +prescribed information; +(b) be stamped to indicate that vaping duty has been +paid; and +(c) if the vaping product is to be entered in the duty- +paid market of a specified vaping province, be +stamped to indicate that additional vaping duty in re- +spect of the specified vaping province has been paid. +Exceptions for certain importations +(2) Subsection (1) does not apply to a vaping product +(a) that is imported by a vaping product licensee for +further manufacturing by the licensee; +(b) that a vaping product licensee is authorized to im- +port under subsection 158.53(2); or +(c) that is imported by an individual for their personal +use in quantities not in excess of prescribed limits. +Notice — absence of stamping +158.48 (1) The absence on a vaping product of stamp- +ing that indicates that vaping duty has been paid is notice +to all persons that vaping duty has not been paid on the +vaping product. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 90 +Notice — specified vaping province +(2) The absence on a vaping product of stamping that in- +dicates that additional vaping duty in respect of a speci- +fied vaping province has been paid is notice to all persons +that additional vaping duty in respect of the specified va- +ping province has not been paid on the vaping product. +Unstamped products to be warehoused +158.49 If vaping products manufactured in Canada are +not stamped by a vaping product licensee, the vaping +product licensee must immediately enter the vaping +products into the licensee’s excise warehouse. +Vaping product markings — warehousing +158.5 (1) Subject to subsection (4), no person shall en- +ter into an excise warehouse a container of vaping prod- +ucts unless the container has printed on it, or affixed to +it, vaping product markings and other prescribed infor- +mation. +Vaping product markings — imports +(2) Subject to subsections (3) and (4), no person shall de- +liver a container of imported vaping products that does +not have printed on it, or affixed to it, vaping product +markings and other prescribed information to +(a) an accredited representative; or +(b) a customs bonded warehouse. +Delivery of imported stamped vaping products +(3) A container of imported vaping products that were +manufactured outside Canada and are stamped may be +delivered to a customs bonded warehouse. +Exception in prescribed circumstances +(4) A container of vaping products does not require vap- +ing product markings to be printed on it, or affixed to it, +if prescribed circumstances exist. +Non-compliant imports +158.51 (1) If an imported vaping product intended for +the duty-paid market is not stamped to indicate that vap- +ing duty has been paid when it is reported under the Cus- +toms Act, it shall be placed in a sufferance warehouse for +the purpose of being so stamped. +Non-compliant imports — specified vaping province +(2) If an imported vaping product intended for the duty- +paid market of a specified vaping province is not stamped +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 91 +to indicate that additional vaping duty in respect of the +province has been paid when it is reported under the +Customs Act, it shall be placed in a sufferance warehouse +for the purpose of being so stamped. +Exception +(3) Subsections (1) and (2) do not apply in prescribed +circumstances. +Vaping products — waste removal +158.52 (1) No person shall remove a vaping product +that is waste from the premises of a vaping product li- +censee other than the licensee or a person authorized by +the Minister. +Removal requirements +(2) If a vaping product that is waste is removed from the +premises of a vaping product licensee, it shall be dealt +with in the manner authorized by the Minister. +Re-working or destruction of vaping products +158.53 (1) A vaping product licensee may re-work or +destroy a vaping product in the manner authorized by the +Minister. +Importation for re-working or destruction +(2) The Minister may authorize a vaping product licensee +to import vaping products manufactured in Canada by +the licensee for re-working or destruction by the licensee +in accordance with subsection (1). +Responsibility for Vaping Products +Responsibility — vaping products manufactured in +Canada +158.54 (1) Subject to section 158.55, a person is respon- +sible for a vaping product manufactured in Canada at any +time if +(a) the person is +(i) the vaping product licensee that owns the vaping +product at that time, or +(ii) if the vaping product is not owned at that time +by a vaping product licensee, the vaping product li- +censee that last owned it; or +(b) the person is a prescribed person. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 92 +Responsibility — imported vaping products +(2) Subject to sections 158.55 and 158.56, a person is re- +sponsible for an imported vaping product at any time if +the person +(a) imported the vaping product; or +(b) is a prescribed person. +Person not responsible +158.55 A person that is responsible for a vaping product +ceases to be responsible for it if +(a) it is packaged and stamped and the duty on it is +paid; +(b) it is consumed or used in the manufacturing of a +vaping product that is +(i) a vaping product drug, or +(ii) a prescribed vaping product; +(c) it is taken for use and the duty on it is paid; +(d) it is taken for use in accordance with any of sub- +paragraphs 158.66(a)(i) to (iv); +(e) it is exported; +(f) it is delivered to an accredited representative for +their personal or official use; +(g) it is lost in prescribed circumstances and the per- +son fulfils any prescribed conditions; or +(h) prescribed circumstances exist. +Imports for personal use +158.56 An individual that imports vaping products for +their personal use in quantities not in excess of pre- +scribed limits is not responsible for those vaping prod- +ucts. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 93 +Imposition and Payment of Duty on +Vaping Products +Imposition +158.57 Duty is imposed on vaping products manufac- +tured in Canada or imported in the amount determined +under Schedule 8 and is payable +(a) in the case of vaping products manufactured in +Canada, by the vaping product licensee that packaged +the vaping products and at the time they are pack- +aged; and +(b) in the case of imported vaping products, by the +importer, owner or other person that is liable under +the Customs Act to pay duty levied under section 20 of +the Customs Tariff or that would be liable to pay that +duty on the vaping products if they were subject to +that duty. +Imposition — additional vaping duty +158.58 In addition to the duty imposed under section +158.57, a duty in respect of a specified vaping province is +imposed on vaping products manufactured in Canada, or +imported, in prescribed circumstances in the amount de- +termined in a prescribed manner and is payable +(a) in the case of vaping products manufactured in +Canada, by the vaping product licensee that packaged +the vaping products and at the time they are pack- +aged; and +(b) in the case of imported vaping products, by the +importer, owner or other person that is liable under +the Customs Act to pay duty levied under section 20 of +the Customs Tariff or that would be liable to pay that +duty on the vaping products if they were subject to +that duty. +Application of Customs Act +158.59 The duties imposed under sections 158.57 and +158.58 on imported vaping products shall be paid and +collected under the Customs Act, and interest and penal- +ties shall be imposed, calculated, paid and collected un- +der that Act, as if the duties were a duty levied under sec- +tion 20 of the Customs Tariff, and, for those purposes, +the Customs Act applies with any modifications that the +circumstances require. +Duty on vaping products taken for use +158.6 (1) If a particular person is responsible for vaping +products at a particular time when the vaping products +are taken for use, the following rules apply: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 94 +(a) if the vaping products are packaged, they are re- +lieved of the duty imposed under section 158.57; and +(b) duty is imposed on the vaping products in the +amount determined in respect of the vaping products +under Schedule 8. +Specified vaping province — taken for use +(2) If a particular person is responsible for vaping prod- +ucts at a particular time when the vaping products are +taken for use, a duty in respect of a specified vaping +province is imposed on the vaping products in prescribed +circumstances in the amount determined in prescribed +manner. That duty is in addition to the duty imposed un- +der subsection (1). +Duty payable +(3) The duty imposed under subsection (1) or (2) is +payable at the particular time, and by the particular per- +son, referred to in that subsection. +Duty on unaccounted vaping products +158.61 (1) If a particular person that is responsible at a +particular time for vaping products cannot account for +the vaping products as being, at the particular time, in +the possession of a vaping product licensee or in the pos- +session of another person in accordance with subsection +158.44(3), the following rules apply: +(a) if the vaping products are packaged, they are re- +lieved of the duty imposed under section 158.57; and +(b) duty is imposed on the vaping products in the +amount determined in respect of the vaping products +under Schedule 8. +Specified vaping province — unaccounted vaping +products +(2) If a particular person that is responsible at a particu- +lar time for vaping products cannot account for the vap- +ing products as being, at the particular time, in the pos- +session of a vaping product licensee or in the possession +of another person in accordance with subsection +158.44(3), a duty in respect of a specified vaping province +is imposed on the vaping products in prescribed circum- +stances in the amount determined in prescribed manner. +That duty is in addition to the duty imposed under sub- +section (1). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 95 +Duty payable +(3) The duty imposed under subsection (1) or (2) is +payable at the particular time, and by the particular per- +son, referred to in that subsection. +Exception +(4) Subsection (1) does not apply in circumstances in +which the particular person referred to in that subsection +is convicted of an offence under section 218.2. +Duty relieved — unstamped vaping products +158.62 (1) The duties imposed under sections 158.57 +and 158.58 are relieved on a vaping product that is not +stamped. +Vaping products imported for personal use +(2) Subsection (1) does not apply to the importation of +vaping products by an individual for their personal use to +the extent that the quantity of the products imported ex- +ceeds the quantity permitted under Chapter 98 of the List +of Tariff Provisions set out in the schedule to the Cus- +toms Tariff to be imported without the payment of du- +ties, as defined in Note 4 to that Chapter. +Duty relieved — importation by an individual +158.63 (1) The duties imposed under sections 158.57 +and 158.58 are relieved on vaping products imported by +an individual for their personal use if they were manufac- +tured in Canada and are stamped. +Duty relieved — reimportation +(2) The duties imposed under sections 158.57 and 158.58 +are relieved on vaping products imported by an individu- +al for their personal use if they were manufactured out- +side Canada, were previously imported into Canada and +are stamped. +Duty relieved — importation for destruction +158.64 The duties imposed under paragraphs 158.57(b) +and 158.58(b) are relieved on a stamped vaping product +that was manufactured in Canada by a vaping product li- +censee and that is imported for re-working or destruction +in accordance with section 158.53. +Duty relieved — prescribed circumstances +158.65 The duties imposed under section 158.57 or +158.58 are relieved on a vaping product in prescribed cir- +cumstances. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 96 +Duty not payable +158.66 Duty is not payable on a vaping product +(a) that is +(i) taken for analysis, or destroyed, by the Minister, +(ii) taken for analysis by a vaping product licensee +in a manner approved by the Minister, +(iii) destroyed by a vaping product licensee in a +manner approved by the Minister, +(iv) delivered by a vaping product licensee to an- +other person for analysis or destruction by that per- +son in a manner approved by the Minister, +(v) a vaping product drug, or +(vi) a prescribed vaping product; or +(b) in prescribed circumstances. +Excise Warehouses +Restriction — entering vaping products +158.67 No person shall enter into an excise warehouse +(a) a vaping product that is stamped; or +(b) any other vaping product except in accordance +with this Act. +Prohibition on removal +158.68 (1) Except if prescribed circumstances exist, no +person shall remove from an excise warehouse vaping +products manufactured in Canada. +Removal of Canadian manufactured vaping products +(2) Subject to the regulations, a vaping product manufac- +tured in Canada may be removed from the excise ware- +house of the vaping product licensee that manufactured +it only if it is +(a) for export by the licensee in accordance with this +Act; or +(b) for delivery to an accredited representative for +their official or personal use. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +59 + +Page 97 +Removal from warehouse for re-working or +destruction +(3) Subject to the regulations, vaping products manufac- +tured in Canada may be removed from the excise ware- +house of the vaping product licensee that manufactured +them if they are removed for re-working or destruction +by the licensee in accordance with section 158.53. +Removal of imported vaping products +158.69 (1) Except if prescribed circumstances exist, no +person shall remove imported vaping products from an +excise warehouse. +Exception +(2) Subject to the regulations, imported vaping products +may be removed from an excise warehouse +(a) for delivery to another excise warehouse; +(b) for delivery to an accredited representative for +their official or personal use; or +(c) for export by the excise warehouse licensee in ac- +cordance with this Act. +60 (1) The portion of subsection 159(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Determination of fiscal months +159 (1) The fiscal months of a person other than a +cannabis licensee or a vaping product licensee shall be +determined in accordance with the following rules: +(2) Subsection 159(1.01) of the Act is replaced by +the following: +Fiscal months — cannabis or vaping product licensee +(1.01) For the purposes of this Act, the fiscal months of a +cannabis licensee or a vaping product licensee are calen- +dar months. +61 Section 180 of the Act is replaced by the fol- +lowing: +No refund — exportation +180 Subject to this Act, the duty paid on any tobacco +product, cannabis product, vaping product or alcohol en- +tered into the duty-paid market shall not be refunded on +the exportation of the tobacco product, cannabis product, +vaping product or alcohol. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 59-61 + +Page 98 +62 The Act is amended by adding the following +after section 187.1: +Refund of duty — destroyed vaping product +187.2 The Minister may refund to a vaping product li- +censee the duty paid on a vaping product that is re- +worked or destroyed by the licensee in accordance with +section 158.53 if the licensee applies for the refund within +two years after the vaping product is re-worked or de- +stroyed. +63 (1) Paragraph 206(1)(d) of the Act is replaced +by the following: +(d) every person that transports a tobacco product, +cannabis product or vaping product that is not +stamped or non-duty-paid packaged alcohol. +(2) Section 206 of the Act is amended by adding +the following after subsection (2.01): +Keeping records — vaping product licensee +(2.02) Every vaping product licensee shall keep records +that will enable the determination of the amount of vap- +ing product manufactured, received, used, packaged, re- +worked, sold or disposed of by the licensee. +64 (1) The portion of section 214 of the Act before +paragraph (a) is replaced by the following: +Unlawful production, sale, etc. +214 Every person that contravenes any of sections 25, +25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, +62, 158.02, 158.04 to 158.06, 158.08, 158.1 and 158.37 to +158.39 is guilty of an offence and liable +(2) The portion of section 214 of the Act before +paragraph (a), as enacted by subsection (1), is re- +placed by the following: +Unlawful production, sale, etc. +214 Every person that contravenes any of sections 25, +25.2 to 25.4, 27 and 29, subsection 32.1(1) and sections 60, +62, 158.02, 158.04 to 158.06, 158.08, 158.1, 158.35, 158.37 to +158.39, 158.41 and 158.43 is guilty of an offence and liable +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 61-64 + +Page 99 +65 The Act is amended by adding the following +after section 218.1: +Punishment — sections 158.44 and 158.45 +218.2 (1) Every person that contravenes section 158.44 +or 158.45 is guilty of an offence and liable +(a) on conviction on indictment, to a fine of not less +than the amount determined under subsection (2) and +not more than the amount determined under subsec- +tion (3) or to imprisonment for a term of not more +than five years, or to both; or +(b) on summary conviction, to a fine of not less than +the amount determined under subsection (2) and not +more than the lesser of $500,000 and the amount de- +termined under subsection (3) or to imprisonment for +a term of not more than 18 months, or to both. +Minimum amount +(2) The amount determined under this subsection for an +offence under subsection (1) is the greater of +(a) the amount determined by the formula +(A + B) × 200% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping products to which the offence +relates, using the rates of duty applicable at the +time the offence was committed, and +B +is +(i) if the offence occurred in a specified vaping +province, the amount determined for A, and +(ii) in any other case, 0, and +(b) $1,000 in the case of an indictable offence +and $500 in the case of an offence punishable on sum- +mary conviction. +Maximum amount +(3) The amount determined under this subsection for an +offence under subsection (1) is the greater of +(a) the amount determined by the formula +(A + B) × 300% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping products to which the offence +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +65 + +Page 100 +relates, using the rates of duty applicable at the +time the offence was committed, and +B +is +(i) if the offence occurred in a specified vaping +province, the amount determined for A, and +(ii) in any other case, 0, and +(b) $2,000 in the case of an indictable offence +and $1,000 in the case of an offence punishable on +summary conviction. +66 Paragraph 230(1)(a) of the Act is replaced by +the following: +(a) the commission of an offence under section 214 or +subsection 216(1), 218(1), 218.1(1), 218.2(1) or 231(1); +or +67 Paragraph 231(1)(a) of the Act is replaced by +the following: +(a) the commission of an offence under section 214 or +subsection 216(1), 218(1), 218.1(1) or 218.2(1); or +68 Subsection 232(1) of the Act is replaced by the +following: +Part XII.2 of Criminal Code applicable +232 (1) Sections 462.3 and 462.32 to 462.5 of the Crimi- +nal Code apply, with any modifications that the circum- +stances require, in respect of proceedings for an offence +under section 214, subsection 216(1), 218(1), 218.1(1) or +218.2(1) or section 230 or 231. +69 The Act is amended by adding the following +after section 233.1: +Contravention of section 158.46 or 158.49 +233.2 Every vaping product licensee that contravenes +section 158.46 or 158.49 is liable to a penalty equal to the +amount determined by the formula +(A + B) × 200% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping products to which the contraven- +tion relates, using the rates of duty applicable at the +time the contravention occurred; and +B +is +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 65-69 + +Page 101 +(a) if the contravention occurred in a specified va- +ping province, the amount determined for A, and +(b) in any other case, 0. +70 (1) Subsection 234(1) of the Act is replaced by +the following: +Contravention of certain sections +234 (1) Every person that contravenes section 38, 40, 49, +61, 62.1, 99, 149, 151, 158.15, 158.5 or 158.67 is liable to a +penalty of not more than $25,000. +(2) Subsection 234(1) of the Act, as enacted by +subsection (1), is replaced by the following: +Contravention of certain sections +234 (1) Every person that contravenes section 38, 40, 49, +61, 62.1, 99, 149, 151, 158.15, 158.5, 158.52 or 158.67 is li- +able to a penalty of not more than $25,000. +(3) Section 234 of the Act is amended by adding +the following after subsection (3): +Failure to comply +(4) Every person that fails to return or destroy stamps as +directed by the Minister under paragraph 158.4(b) is li- +able to a penalty of not more than $25,000. +(4) Subsection 234(4) of the Act, as enacted by +subsection (3), is replaced by the following: +Failure to comply +(4) Every person that fails to return or destroy stamps as +directed by the Minister under paragraph 158.4(b), or +that fails to re-work or destroy a vaping product in the +manner authorized by the Minister under section 158.53, +is liable to a penalty of not more than $25,000. +71 The Act is amended by adding the following +after section 234.1: +Contravention — sections 158.35 and 158.43 to 158.45 +234.2 Every person that contravenes section 158.35, that +receives for sale vaping products in contravention of sec- +tion 158.43 or that sells or offers to sell vaping products +in contravention of section 158.44 or 158.45 is liable to a +penalty equal to the amount determined by the formula +(A + B) × 200% +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 69-71 + +Page 102 +A +is the amount determined under Schedule 8 in re- +spect of the vaping products to which the contraven- +tion relates, using the rates of duty applicable at the +time the contravention occurred; and +B +is +(a) if the contravention occurred in a specified va- +ping province, the amount determined for A, and +(b) in any other case, 0. +72 Subsection 237(6) of the Act is replaced by the +following: +Diversion of unstamped vaping products +(5.1) Every vaping product licensee is liable to a penalty +in respect of a vaping product manufactured in Canada +that is removed from the excise warehouse of the licensee +for a purpose described in subsection 158.68(2) if the +product is not delivered or exported, as the case may be, +for that purpose. +Diversion of imported vaping products +(5.2) Every excise warehouse licensee is liable to a penal- +ty in respect of an imported vaping product that is re- +moved from the excise warehouse of the licensee for a +purpose described in subsection 158.69(2) if the product +is not delivered or exported, as the case may be, for that +purpose. +Amount of penalty for diversion of vaping products +(5.3) The amount of a penalty for each vaping product +that is removed from an excise warehouse for a purpose +referred to in subsection (5.1) or (5.2) and that is not de- +livered or exported, as the case may be, for that purpose +is equal to the amount determined by the formula +(A + B) × 200% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping product, using the rates of duty +applicable at the time the vaping product is removed +from the excise warehouse; and +B +is +(a) if at least one province is prescribed for the +purposes of the definition specified vaping +province in section 2 at the time the vaping prod- +uct is removed from the excise warehouse, the +amount determined for A, and +(b) in any other case, 0. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 71-72 + +Page 103 +Exception +(6) A licensee that would otherwise be liable to a penalty +under this section is not liable if the licensee proves to +the satisfaction of the Minister that the alcohol, tobacco +product or vaping product that was removed from their +excise warehouse or special excise warehouse was re- +turned to that warehouse. +73 The Act is amended by adding the following +after section 238: +Penalty in respect of unaccounted vaping products +238.01 (1) Every excise warehouse licensee is liable to a +penalty in respect of a vaping product entered into their +excise warehouse if the licensee cannot account for the +vaping product +(a) as being in the warehouse; +(b) as having been removed from the warehouse in ac- +cordance with this Act; or +(c) as having been destroyed by fire while kept in the +warehouse. +Amount of penalty +(2) The amount of a penalty for each vaping product that +cannot be accounted for is equal to the amount deter- +mined by the formula +(A + B) × 200% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping product, using the rates of duty +applicable at the time the vaping product is entered +into the excise warehouse; and +B +is +(a) if at least one province is prescribed for the +purposes of the definition specified vaping +province in section 2 at the time the vaping prod- +uct is entered into the excise warehouse, the +amount determined for A, and +(b) in any other case, 0. +74 (1) Paragraph 238.1(1)(a) of the Act is replaced +by the following: +(a) the person can demonstrate that the stamps were +affixed to tobacco products, cannabis products, vaping +products or their containers in the manner prescribed +for the purposes of the definition stamped in section 2 +and that duty, other than special duty, has been paid +on the tobacco products, cannabis products or vaping +products; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 72-74 + +Page 104 +(2) Subsection 238.1(2) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) in the case of a vaping excise stamp +(i) if the stamp is in respect of a specified vaping +province, $10.00, and +(ii) in any other case, $5.00. +75 The portion of section 239 of the Act before +paragraph (a) is replaced by the following: +Other diversions +239 Unless section 237 applies, every person is liable to +a penalty equal to 200% of the duty that was imposed on +packaged alcohol, a tobacco product, a cannabis product +or a vaping product if +76 Section 264 of the Act is replaced by the fol- +lowing: +Certain things not to be returned +264 Despite any other provision of this Act, any alcohol, +specially denatured alcohol, restricted formulation, raw +leaf tobacco, excise stamp, tobacco product, cannabis +product or vaping product that is seized under section +260 must not be returned to the person from whom it was +seized or any other person unless it was seized in error. +77 Subsection 266(2) of the Act is amended by +striking out “and” at the end of paragraph (d), by +adding “and” at the end of paragraph (e) and by +adding the following after paragraph (e): +(f) a seized vaping product only to a vaping product li- +censee. +78 (1) Paragraph 304(1)(c.1) of the Act is replaced +by the following: +(c.1) respecting the types of security that are accept- +able for the purposes of subsection 158.03(3) or +158.36(3), and the manner by which the amount of the +security is to be determined; +(2) Paragraph 304(1)(f) of the Act is replaced by +the following: +(f) respecting the information to be provided on to- +bacco products, packaged alcohol, cannabis products +and vaping products and on containers of tobacco +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 74-78 + +Page 105 +products, packaged alcohol, cannabis products and va- +ping products; +(3) Paragraph 304(1)(i) of the Act is replaced by +the following: +(i) respecting the entry and removal of tobacco prod- +ucts, alcohol or vaping products from an excise ware- +house or a special excise warehouse; +(4) Paragraph 304(1)(n) of the Act is replaced by +the following: +(n) respecting the sale under section 266 of alcohol, +tobacco products, raw leaf tobacco, specially dena- +tured alcohol, restricted formulations, cannabis prod- +ucts or vaping products seized under section 260; +79 The Act is amended by adding the following +after section 304.2: +Definition of coordinated vaping duty system +304.3 (1) In this section, coordinated vaping duty +system means the system providing for the payment, +collection and remittance of duty imposed under any of +section 158.58 and subsections 158.6(2) and 158.61(2) and +any provisions relating to duty imposed under those pro- +visions or to refunds in respect of any such duty. +Coordinated vaping duty system regulations — +transition +(2) The Governor in Council may make regulations, in +relation to the joining of a province to the coordinated +vaping duty system, +(a) prescribing transitional measures, including +(i) a tax on the inventory of vaping products held +by a vaping product licensee or any other person, +and +(ii) a duty or tax on vaping products that are deliv- +ered prior to the province joining that system; and +(b) generally to effect the implementation of that sys- +tem in relation to the province. +Coordinated vaping duty system regulations — rate +variation +(3) The Governor in Council may make regulations +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 78-79 + +Page 106 +(a) prescribing rules in respect of whether, how and +when a change in the rate of duty for a specified vap- +ing province applies (in this section any such change +in the rate of duty is referred to as a “rate variation”), +including rules deeming, in specified circumstances +and for specified purposes, the status of anything to be +different than what it would otherwise be, including +when duty is imposed or payable and when duty is re- +quired to be reported and accounted for; +(b) if a manner of determining an amount of duty is to +be prescribed in relation to the coordinated vaping du- +ty system, +(i) specifying the circumstances or conditions un- +der which a change in the manner applies, and +(ii) prescribing transitional measures in respect of +a change in the manner, including +(A) a tax on the inventory of vaping products +held by a vaping product licensee or any other +person, and +(B) a duty or tax on vaping products that are de- +livered prior to the change; and +(c) prescribing amounts and rates to be used to deter- +mine any refund that relates to, or is affected by, the +coordinated vaping duty system, excluding amounts +that would otherwise be included in determining any +such refund, and specifying circumstances under +which any such refund shall not be paid or made. +Coordinated vaping duty system regulations — +general +(4) For the purpose of facilitating the implementation, +application, administration and enforcement of the coor- +dinated vaping duty system or a rate variation or the +joining of a province to the coordinated vaping duty sys- +tem, the Governor in Council may make regulations +(a) prescribing rules in respect of whether, how and +when that system applies and rules in respect of other +aspects relating to the application of that system in re- +lation to a specified vaping province, including rules +deeming, in specified circumstances and for specified +purposes, the status of anything to be different than +what it would otherwise be, including when duty is +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Section +79 + +Page 107 +imposed or payable and when duty is required to be +reported and accounted for; +(b) prescribing rules related to the movement of vap- +ing products between provinces, including a duty, tax +or refund in respect of such movement; +(c) providing for refunds relating to the application of +that system in relation to a specified vaping province; +(d) adapting any provision of this Act or of the regula- +tions made under this Act to the coordinated vaping +duty system or modifying any provision of this Act or +those regulations to adapt it to the coordinated vaping +duty system; +(e) defining, for the purposes of this Act or the regula- +tions made under this Act, or any provision of this Act +or those regulations, in its application to the coordi- +nated vaping duty system, words or expressions used +in this Act or those regulations including words or ex- +pressions defined in a provision of this Act or those +regulations; +(f) providing that a provision of this Act or of the reg- +ulations made under this Act, or a part of such a provi- +sion, does not apply to the coordinated vaping duty +system; +(g) prescribing +compliance +measures, +including +penalties and anti-avoidance rules; and +(h) generally in respect of the application of that sys- +tem in relation to a province. +Conflict +(5) If a regulation made under this Act in respect of the +coordinated vaping duty system states that it applies de- +spite any provision of this Act, in the event of a conflict +between the regulation and this Act, the regulation pre- +vails to the extent of the conflict. +80 The Act is amended by adding, after Schedule +7, the Schedule 8 set out in Schedule 1 to this Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 1 Excise Act, 2001 and Other Related Texts (Vaping Products) +Excise Act, 2001 +Sections 79-80 + +Page 108 +Related Amendments +R.S., c. C-46 +Criminal Code +81 (1) Subparagraph (g)(i) of the definition of- +fence in section 183 of the Criminal Code is re- +placed by the following: +(i) section 214 (unlawful production, sale, etc., of +tobacco, alcohol, cannabis or vaping products), +(2) Paragraph (g) of the definition offence in sec- +tion 183 of the Act is amended by adding the fol- +lowing after subparagraph (iii.1): +(iii.2) section 218.2 (unlawful possession, sale, etc., +of unstamped vaping products), +R.S., c. E-15 +Excise Tax Act +82 The definition excisable goods in subsection +123(1) of the Excise Tax Act is replaced by the fol- +lowing: +excisable goods means beer or malt liquor (within the +meaning assigned by section 4 of the Excise Act) and +spirits, wine, tobacco products, cannabis products and +vaping products (within the meaning assigned by section +2 of the Excise Act, 2001); (produit soumis à l’accise) +R.S., c. F-8; 1995, c. 17, s. 45(1) +Federal-Provincial Fiscal +Arrangements Act +83 Subsection 2(1) of the Federal-Provincial Fis- +cal Arrangements Act is amended by adding the +following in alphabetical order: +coordinated vaping product taxation agreement +means an agreement or arrangement entered into by the +Minister on behalf of the Government of Canada under +Part III.3, including any amendments or variations to the +agreement or arrangement made in accordance with that +Part; (accord de coordination de la taxation des pro- +duits de vapotage) +84 The Act is amended by adding the following +after section 8.82: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Sections 81-84 + +Page 109 +PART III.3 +Coordinated Vaping Product +Taxation Agreements +Coordinated Vaping Product Taxation Agreement +8.9 (1) The Minister, with the approval of the Governor +in Council, may on behalf of the Government of Canada +enter into an agreement or arrangement with the govern- +ment of a province respecting the taxation of vaping +products and, without restricting the generality of the +foregoing, respecting +(a) the collection, administration and enforcement of +taxes on vaping products in respect of the province +under a single Act of Parliament; +(b) the provision to the Government of Canada by the +government of the province, or to the government of +the province by the Government of Canada, of +(i) information acquired in the administration and +enforcement of Acts imposing taxes on vaping +products and Acts providing for rebates, refunds or +reimbursements of taxes on vaping products, paid +or payable, or of amounts paid or payable as or on +account of the taxation of vaping products, and +(ii) other information related to the regulation of +vaping and the distribution of vaping products rele- +vant to the system of taxation of vaping products +under a single Act of Parliament; +(c) the accounting for taxes collected in accordance +with the agreement; +(d) the implementation of and transition to the system +of taxation of vaping products contemplated under the +agreement; +(e) payments, and the eligibility for payments, by the +Government of Canada to the government of the +province in respect of the revenues from the system of +taxation contemplated under the agreement and to +which the province is entitled under the agreement, +the time when such payments will be made, and the +remittance by the government of the province to the +Government of Canada of any overpayments by the +Government of Canada or the right of the Government +of Canada to set off any overpayments against other +amounts payable by the Government of Canada to the +government of the province, whether under the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Federal-Provincial Fiscal Arrangements Act +Section +84 + +Page 110 +agreement or any other agreement or arrangement or +any Act of Parliament; +(f) the payment by the Government of Canada and its +agents and subservient bodies, and by the government +of the province and its agents and subservient bodies, +of the taxes on vaping products payable under the sys- +tem of taxation of vaping products contemplated un- +der the agreement and the accounting for the taxes on +vaping products so paid; +(g) the compliance by the Government of Canada and +its agents and subservient bodies, and by the govern- +ment of the province and its agents and subservient +bodies, with the Act of Parliament under which the +system of taxation of vaping products is administered +and regulations made under that Act; and +(h) other matters that relate to, and that are consid- +ered advisable for the purposes of implementing or +administering, the system of taxation of vaping prod- +ucts contemplated under the agreement. +Amending agreements +(2) The Minister, with the approval of the Governor in +Council, may on behalf of the Government of Canada en- +ter into an agreement with the government of a province +amending or varying an agreement or arrangement with +the province entered into under subsection (1) or this +subsection. +Payments +8.91 If there is a coordinated vaping product taxation +agreement with the government of a province, the appro- +priate minister may pay to the province out of amounts +received in a fiscal year under the Act of Parliament re- +ferred to in paragraph 8.9(1)(a) +(a) amounts determined in accordance with the agree- +ment as provided, and at such times as are specified, +in the agreement; and +(b) subject to the regulations, advances in respect of +the amounts referred to in paragraph (a). +Statutory authority to make payments +8.92 Despite any other Act, the payments paid under a +coordinated vaping product taxation agreement under +the authority of section 8.91 may be made without any +other or further appropriation or authority. +85 (1) Paragraph 40(b) of the Act is replaced by +the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Federal-Provincial Fiscal Arrangements Act +Sections 84-85 + +Page 111 +(b) respecting the calculation and payment to a +province of advances on account of any amount that +may become payable to the province under this Act, an +administration agreement, a reciprocal taxation agree- +ment, a sales tax harmonization agreement, a coordi- +nated cannabis taxation agreement or a coordinated +vaping product taxation agreement and the adjust- +ment, by way of reduction or set off, of other payments +to the province because of those advances; +(2) Paragraph 40(d) of the Act is replaced by the +following: +(d) prescribing the time and manner of making any +payment under this Act, an administration agreement, +a sales tax harmonization agreement, a coordinated +cannabis taxation agreement or a coordinated vaping +product taxation agreement; +R.S., c. 1 (2nd Supp.) +Customs Act +86 Subsection 2(1) of the Customs Act is amend- +ed by adding the following in alphabetical order: +immediate container has the same meaning as in sec- +tion 2 of the Excise Act, 2001; (contenant immédiat) +vaping device has the same meaning as in section 2 of +the Excise Act, 2001; (dispositif de vapotage) +vaping product has the same meaning as in section 2 of +the Excise Act, 2001; (produit de vapotage) +vaping product licensee has the same meaning as in +section 2 of the Excise Act, 2001; (titulaire de licence de +produits de vapotage) +vaping substance has the same meaning as in section 2 +of the Excise Act, 2001; (substance de vapotage) +87 Subsection 97.25(3) of the Act is amended by +adding the following after paragraph (c): +(c.1) if the good is a vaping product, to a vaping prod- +uct licensee; +88 Subsection 109.2(2) of the Act is replaced by +the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Federal-Provincial Fiscal Arrangements Act +Sections 85-88 + +Page 112 +Contravention relating to tobacco, cannabis and +vaping products and to designated goods +(2) Every person that +(a) removes tobacco products, cannabis products, va- +ping products or designated goods or causes tobacco +products, cannabis products, vaping products or des- +ignated goods to be removed from a customs office, +sufferance warehouse, bonded warehouse or duty free +shop in contravention of this Act or the Customs Tar- +iff or the regulations made under those Acts, or +(b) sells or uses tobacco products or designated goods +designated as ships’ stores in contravention of this Act +or the Customs Tariff or the regulations made under +those Acts, +is liable to a penalty equal to double the total of the du- +ties that would be payable on like tobacco products, +cannabis products, vaping products or designated goods +released in like condition at the rates of duties applicable +to like tobacco products, cannabis products, vaping prod- +ucts or designated goods at the time the penalty is as- +sessed, or to such lesser amount as the Minister may di- +rect. +89 Subsection 117(2) of the Act is replaced by the +following: +No return of certain goods +(2) Despite subsection (1), if spirits, wine, specially dena- +tured alcohol, restricted formulations, cannabis, raw leaf +tobacco, excise stamps, tobacco products or vaping prod- +ucts are seized under this Act, they shall not be returned +to the person from whom they were seized or any other +person unless they were seized in error. +90 Subsection 119.1(1.1) of the Act is amended by +striking out “and” at the end of paragraph (c) +and by adding the following after that paragraph: +(c.1) a vaping product may only be to a vaping prod- +uct licensee; and +91 The portion of subsection 142(1) of the Act be- +fore paragraph (a) is replaced by the following: +Disposal of things abandoned or forfeit +142 (1) Unless the thing is spirits, specially denatured +alcohol, a restricted formulation, wine, raw leaf tobacco, +an excise stamp, a tobacco product or a vaping product, +anything that has been abandoned to Her Majesty in +right of Canada under this Act and anything the forfei- +ture of which is final under this Act shall +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Act +Sections 88-91 + +Page 113 +92 (1) Subsection 142.1(1) of the Act is replaced +by the following: +Dealing with abandoned or forfeited alcohol, etc. +142.1 (1) If spirits, specially denatured alcohol, a re- +stricted formulation, wine, raw leaf tobacco, a tobacco +product or a vaping product is abandoned or finally for- +feited under this Act, the Minister may sell, destroy or +otherwise deal with it. +(2) Subsection 142.1(2) of the Act is amended by +striking out “and” at the end of paragraph (c) +and by adding the following after that paragraph: +(c.1) a vaping product may only be to a vaping prod- +uct licensee; and +93 Paragraph 164(1)(h.2) of the Act is replaced by +the following: +(h.2) respecting the sale of alcohol, a tobacco product, +raw leaf tobacco, specially denatured alcohol, a re- +stricted formulation or a vaping product detained, +seized, abandoned or forfeited under this Act; +1997, c. 36 +Customs Tariff +94 Paragraph 83(a) of the Customs Tariff is re- +placed by the following: +(a) in the case of goods that would have been classi- +fied under tariff item No. 9804.10.00 or 9804.20.00, the +value for duty of the goods shall be reduced by an +amount equal to that maximum specified value and, in +the case of alcoholic beverages, vaping products and +tobacco, the quantity of those goods shall, for the pur- +poses of assessing duties other than a duty under sec- +tion 54 of the Excise Act, 2001, be reduced by the +quantity of alcoholic beverages, vaping products and +tobacco and up to the maximum quantities specified +in tariff item No. 9804.10.00 or 9804.20.00, as the case +may be; +95 Subsection 89(2) of the Act is replaced by the +following: +Exception +(2) Relief of the duties or taxes levied or imposed under +sections 21.1 to 21.3, the Excise Act, 2001 or the Excise +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Act +Sections 91-95 + +Page 114 +Tax Act may not be granted under subsection (1) on to- +bacco products, vaping products or designated goods. +96 Subsection 113(2) of the Act is replaced by the +following: +No refund +(2) No refund or drawback of the duties imposed on to- +bacco products or vaping products under the Excise Act, +2001 shall be granted under subsection (1), except if a re- +fund of the whole or the portion of the duties is required +to be granted under Division 3. +97 (1) The Description of Goods of tariff item No. +9804.10.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference beginning with “For the purpose of +this tariff item,” and ending with “of manufac- +tured tobacco.” with a reference to “For the pur- +pose of this tariff item, goods may include either +wine not exceeding 1.5 litres or any alcoholic bev- +erages not exceeding 1.14 litres, tobacco not ex- +ceeding fifty cigars, two hundred cigarettes, two +hundred tobacco sticks and two hundred grams +of manufactured tobacco, and vaping products +not exceeding 120 millilitres of vaping substance +in liquid form, or 120 grams of vaping substance +in solid form, within any combination of not +more than twelve vaping devices and immediate +containers.” +(2) Paragraphs (a) and (b) of the Description of +Goods of tariff item No. 9804.20.00 in the List of +Tariff Provisions set out in the schedule to the +Act are replaced by the following: +(a) goods may include either wine not exceeding 1.5 +litres or any alcoholic beverages not exceeding 1.14 +litres, tobacco not exceeding fifty cigars, two hundred +cigarettes, two hundred tobacco sticks and two hun- +dred grams of manufactured tobacco, and vaping +products not exceeding 120 millilitres of vaping sub- +stance in liquid form, or 120 grams of vaping sub- +stance in solid form, within any combination of not +more than twelve vaping devices and immediate con- +tainers, if included in the baggage accompanying the +person at the time of return to Canada; and +(b) if goods (other than alcoholic beverages, cigars, +cigarettes, tobacco sticks, manufactured tobacco and +vaping products) acquired abroad are not included in +the baggage accompanying the person, they may be +classified under this tariff item if they are reported by +the person at time of return to Canada. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Tariff +Sections 95-97 + +Page 115 +(3) The Description of Goods of tariff item No. +9804.30.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference beginning with “For the purpose of +this tariff item,” and ending with “or manufac- +tured tobacco.” with a reference to “For the pur- +pose of this tariff item, goods shall not include +those which could otherwise be imported into +Canada free of duties, nor alcoholic beverages, +cigars, cigarettes, tobacco sticks, manufactured +tobacco or vaping products.” +(4) The Description of Goods of tariff item No. +9804.40.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference beginning with “For the purpose of +this tariff item,” and ending with “or manufac- +tured tobacco.” with a reference to “For the pur- +pose of this tariff item, goods shall not include al- +coholic beverages, cigars, cigarettes, tobacco +sticks, manufactured tobacco or vaping prod- +ucts.” +(5) Paragraphs (a) and (b) of the Description of +Goods of tariff item No. 9805.00.00 in the List of +Tariff Provisions set out in the schedule to the +Act are replaced by the following: +(a) the provisions shall apply to either wine not ex- +ceeding 1.5 litres or any alcoholic beverages not ex- +ceeding 1.14 litres, tobacco not exceeding fifty cigars, +two hundred cigarettes, two hundred tobacco sticks +and two hundred grams of manufactured tobacco, and +vaping products not exceeding 120 millilitres of vaping +substance in liquid form, or 120 grams of vaping sub- +stance in solid form, within any combination of not +more than twelve vaping devices and immediate con- +tainers, if they are included in the baggage accompa- +nying the importer, and no relief from payment of du- +ties is being claimed in respect of alcoholic beverages, +tobacco or vaping products under another item in this +Chapter at the time of importation; +(b) if goods (other than alcoholic beverages, cigars, +cigarettes, tobacco sticks, manufactured tobacco and +vaping products) are not accompanying the person re- +turning from abroad, they may be classified under this +item when imported at a later time if they are reported +by the person at the time of return to Canada; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Tariff +Section +97 + +Page 116 +(6) The Description of Goods of tariff item No. +9807.00.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by striking +out “and” at the end of subparagraph (a)(i), by +adding “and” at the end of subparagraph (a)(ii), +and by adding the following after subparagraph +(a)(ii): +(iii) vaping products not exceeding 120 millilitres of +vaping substance in liquid form, or 120 grams of va- +ping substance in solid form, within any combina- +tion of not more than twelve vaping devices and im- +mediate containers; +(7) Paragraph (c) of the Description of Goods of +tariff item No. 9807.00.00 in the List of Tariff Provi- +sions set out in the schedule to the Act is amend- +ed by replacing the reference to “(other than al- +coholic beverages, cigars, cigarettes, tobacco +sticks and manufactured tobacco)” with a refer- +ence to “(other than alcoholic beverages, cigars, +cigarettes, tobacco sticks, manufactured tobacco +and vaping products)”. +(8) The Description of Goods of tariff item No. +9816.00.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference to “and not being advertising mat- +ter, tobacco or alcoholic beverages,” with a refer- +ence to “and not being advertising matter, tobac- +co, alcoholic beverages or vaping products,”. +(9) The Description of Goods of heading No. 98.25 +in the List of Tariff Provisions set out in the +schedule to the Act is amended by replacing the +reference to “alcoholic beverages; tobacco; to- +bacco products;” with a reference to “alcoholic +beverages; tobacco; tobacco products; vaping +products;”. +(10) The Description of Goods of heading No. +98.26 in the List of Tariff Provisions set out in the +schedule to the Act is amended by replacing the +reference to “alcoholic beverages; tobacco; to- +bacco products;” with a reference to “alcoholic +beverages; tobacco; tobacco products; vaping +products;”. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Tariff +Section +97 + +Page 117 +(11) The Description of Goods of tariff item No. +9827.00.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference beginning with “Goods, which may +include” and ending with “of manufactured to- +bacco,” with a reference to “Goods, which may +include either wine not exceeding 1.5 litres or any +alcoholic beverages not exceeding 1.14 litres, to- +bacco products not exceeding fifty cigars, two +hundred cigarettes, two hundred tobacco sticks +and two hundred grams of manufactured tobac- +co, and vaping products not exceeding 120 millil- +itres of vaping substance in liquid form, or 120 +grams of vaping substance in solid form, within +any combination of not more than twelve vaping +devices and immediate containers,”. +(12) The Description of Goods of tariff item No. +9906.00.00 in the List of Tariff Provisions set out in +the schedule to the Act is amended by replacing +the reference to “other than alcoholic beverages +and tobacco products,” with a reference to “other +than alcoholic beverages, tobacco products and +vaping products,”. +SOR/81-701 +Tariff Item No. 9805. 00. 00 +Exemption Order +98 Section 3 of the Tariff Item No. 9805.00.00 Ex- +emption Order is amended by adding the follow- +ing after paragraph (b): +(b.1) vaping products owned by and in the possession +of the importer; +SI/85-181 +Postal Imports Remission Order +99 (1) Paragraph (a) of the definition goods in +section 2 of the Postal Imports Remission Order +is replaced by the following: +(a) alcoholic beverages, cannabis products, vaping +products, cigars, cigarettes and manufactured tobacco; +(2) Section 2 of the Order is amended by adding +the following in alphabetical order: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Tariff +Sections 97-99 + +Page 118 +vaping product has the same meaning as in section 2 of +the Excise Act, 2001. (produit de vapotage) +SI/85-182; SI/92-128, s. 2(F) +Courier Imports Remission Order +100 (1) Paragraph (a) of the definition goods in +section 2 of the Courier Imports Remission Or- +der is replaced by the following: +(a) alcoholic beverages, cannabis products, vaping +products, cigars, cigarettes and manufactured tobacco; +(2) Section 2 of the Order is amended by adding +the following in alphabetical order: +vaping product has the same meaning as in section 2 of +the Excise Act, 2001. (produit de vapotage) +SOR/86-1065 +Customs Sufferance Warehouses +Regulations +101 Subsection 15(4) of the Customs Sufferance +Warehouses Regulations is replaced by the fol- +lowing: +(4) For the purposes of subsection 39.1(1) of the Act, +firearms, prohibited ammunition, prohibited devices, +prohibited or restricted weapons, tobacco products and +vaping products are goods of a prescribed class that are +forfeit if they are not removed from a sufferance ware- +house within 14 days after the day on which they were re- +ported under section 12 of the Act. +102 Paragraph 17(a) of the Regulations is re- +placed by the following: +(a) stamping the goods, if the goods consist of +(i) imported raw leaf tobacco or imported tobacco +products that are placed in the sufferance ware- +house in accordance with section 39 of the Excise +Act, 2001, or +(ii) imported vaping products that are placed in the +sufferance warehouse in accordance with section +158.51 of the Excise Act, 2001; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Postal Imports Remission Order +Sections 99-102 + +Page 119 +SOR/87-720 +Non-residents’ Temporary +Importation of Baggage and +Conveyances Regulations +103 Section 2 of the Non-residents’ Temporary +Importation of Baggage and Conveyances Regu- +lations is amended by adding the following in al- +phabetical order: +immediate container has the same meaning as in sec- +tion 2 of the Excise Act, 2001; (contenant immédiat) +vaping device has the same meaning as in section 2 of +the Excise Act, 2001; (dispositif de vapotage) +vaping substance has the same meaning as in section 2 +of the Excise Act, 2001; (substance de vapotage) +104 Subsection 4(1) of the Regulations is amend- +ed by striking out “or” at the end of paragraph +(b) and by adding the following after that para- +graph: +(b.1) 120 millilitres of vaping substance in liquid +form, or 120 grams of vaping substance in solid form, +within any combination of not more than twelve vap- +ing devices and immediate containers; or +SOR/90-225 +Tariff Item No. 9807. 00. 00 +Exemption Order +105 Paragraph 2(b) of the Tariff Item No. +9807.00.00 Exemption Order is replaced by the fol- +lowing: +(b) tobacco products and vaping products; +SOR/96-46 +Customs Bonded Warehouses +Regulations +106 Section 2 of the Customs Bonded Warehous- +es Regulations is amended by adding the follow- +ing in alphabetical order: +vaping product has the same meaning as in section 2 of +the Excise Act, 2001; (produit de vapotage) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Non-residents’ Temporary Importation of Baggage and Conveyances Regulations +Sections 103-106 + +Page 120 +107 Section 14 of the Regulations is amended by +striking out “and” at the end of paragraph (e), by +adding “and” at the end of paragraph (f) and by +adding the following after paragraph (f): +(g) vaping products that are not stamped. +108 The Regulations are amended by adding the +following after section 16: +16.1 No licensee shall receive into or remove from a +bonded warehouse imported vaping products unless they +are to be removed from the warehouse for sale to a for- +eign diplomat in Canada or export from Canada. +109 Section 18 of the Regulations is replaced by +the following: +18 For the purposes of subsections 37(2) and 39.1(2) of +the Customs Act, tobacco products, packaged spirits and +vaping products are a prescribed class of goods and are +forfeit if they have not been removed from the bonded +warehouse within five years of the day on which the +goods are described in the form prescribed under subsec- +tion 19(2) of that Act. +SOR/2003-115 +Regulations Respecting Excise +Licences and Registrations +110 Subparagraph 2(2)(b)(i) of the Regulations +Respecting Excise Licences and Registrations is +replaced by the following: +(i) failed to comply with any Act of Parliament, oth- +er than the Act, or of the legislature of a province +respecting the taxation of or controls on alcohol, to- +bacco products or vaping products or any regula- +tions made under it, or +111 Section 4 of the Regulations is replaced by +the following: +4 A licence is valid for the period specified in the licence, +which period shall not exceed +(a) in the case of a vaping product licence, three years; +and +(b) in any other case, two years. +112 (1) The portion of subsection 5(1) of the Reg- +ulations before paragraph (a) is replaced by the +following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Customs Bonded Warehouses Regulations +Sections 107-112 + +Page 121 +5 (1) For the purposes of paragraph 23(3)(b) of the Act, +the amount of security to be provided by an applicant for +a spirits licence, a tobacco licence, a cannabis licence or a +vaping product licence is an amount of not less +than $5,000 and +(2) Paragraph 5(1)(b) of the Regulations is re- +placed by the following: +(b) in the case of a tobacco licence, a cannabis licence +or a vaping product licence, be sufficient to ensure +payment of the amount of duty referred to in para- +graph 160(b) of the Act up to a maximum amount +of $5 million per licence. +113 Paragraph 12(1)(e) of the Regulations is re- +placed by the following: +(e) fails to comply with any Act of Parliament, other +than the Act, or of the legislature of a province re- +specting the taxation of or controls on alcohol, tobacco +products or vaping products, or any regulations made +under it; or +SOR/2003-203; 2018, c. 12, s. 106 +Regulations Respecting the +Possession of Tobacco Products or +Cannabis Products That Are Not +Stamped +114 The title of the Regulations Respecting the +Possession of Tobacco Products or Cannabis +Products That Are Not Stamped is replaced by +the following: +Regulations Respecting the Possession of Tobacco, +Cannabis or Vaping Products That Are Not Stamped +115 The Regulations are amended by adding the +following after section 1.3: +1.4 For the purposes of paragraph 158.44(3)(b) of the +Excise Act, 2001, a person may possess a vaping product +that is not stamped if +(a) the person is authorized by an officer under sec- +tion 19 of the Customs Act to transport vaping prod- +ucts that have been reported under section 12 of that +Act and is acting in accordance with that authoriza- +tion; or +(b) the person has in their possession documentation +that provides evidence that the person is transporting +the vaping product on behalf of +(i) a vaping product licensee, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Regulations Respecting Excise Licences and Registrations +Sections 112-115 + +Page 122 +(ii) an excise warehouse licensee, or +(iii) an accredited representative. +SOR/2003-288; 2018, c. 12, s. 108 +Stamping and Marking of Tobacco +and Cannabis Products Regulations +116 The title of the Stamping and Marking of +Tobacco and Cannabis Products Regulations is +replaced by the following: +Stamping and Marking of Tobacco, Cannabis and Va- +ping Products Regulations +117 Paragraph 2(c) of the Regulations is re- +placed by the following: +(c) a cannabis product or a vaping product is pack- +aged in a prescribed package when it is packaged in +the smallest package — including any outer wrapper, +package, box or other container — in which it is sold to +the consumer. +118 (1) Subsection 4(1) of the Regulations is re- +placed by the following: +4 (1) For the purposes of subsections 25.1(1) and +158.36(1) of the Act, a prescribed person is a person that +satisfies the requirements set out in paragraphs 2(2)(a) to +(e) of the Regulations Respecting Excise Licences and +Registrations. +(2) Section 4 of the Regulations is amended by +adding the following after subsection (3): +(4) For the purposes of paragraph 158.38(2)(d) of the +Act, the following persons are prescribed: +(a) a person that transports a vaping excise stamp on +behalf of a person described in paragraph 158.38(2)(a) +or (b) of the Act; and +(b) a person that has in their possession vaping excise +stamps only for the purpose of applying adhesive to +the stamps on behalf of the vaping product licensee to +which the stamps are issued. +119 The Regulations are amended by adding the +following after section 4: +4.01 (1) If the Minister holds, at any time in a calendar +month, security that a person has provided under subsec- +tion 158.36(3) of the Act and if the person is not a vaping +product licensee throughout the calendar month, the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Regulations Respecting the Possession of Tobacco Products or Cannabis Products That Are +Not Stamped +Sections 115-119 + +Page 123 +person must file with the Minister an information return +for the calendar month in respect of the possession and +use of any vaping excise stamps issued to the person. +(2) The information return of a person for a particular +calendar month must +(a) be made in prescribed form containing prescribed +information; and +(b) be filed in prescribed manner on or before the last +day of the first calendar month following the particu- +lar calendar month. +120 The Regulations are amended by adding the +following after section 4.1: +4.11 (1) Subject to subsections (2) to (4), the amount of +security for the purpose of subsection 158.36(3) of the Act +is the greater of +(a) $1.00 multiplied by the number of vaping excise +stamps that either are in the applicant’s possession at +the time of application or are to be issued in respect of +the application, and +(b) $5,000. +(2) Subject to subsections (3) and (4), if the amount de- +termined under paragraph (1)(a) is greater than $5 mil- +lion, the amount of security for the purpose of subsection +158.36(3) of the Act is $5 million. +(3) If a person has provided security under paragraph +23(3)(b) of the Act in an amount that is equal to or +greater than the amount of security determined in accor- +dance with subsections (1) and (2), the amount of securi- +ty for the purpose of subsection 158.36(3) of the Act is nil. +(4) If a person has provided security under paragraph +23(3)(b) of the Act in an amount that is less than the +amount of security determined in accordance with sub- +sections (1) and (2), the amount of security for the pur- +pose of subsection 158.36(3) of the Act is the difference +between the amount of security determined in accor- +dance with subsections (1) and (2) and the amount of se- +curity provided by the person under paragraph 23(3)(b) +of the Act. +121 The portion of section 4.2 of the Regulations +before paragraph (a) is replaced by the follow- +ing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Stamping and Marking of Tobacco and Cannabis Products Regulations +Sections 119-121 + +Page 124 +4.2 For the purposes of the definition stamped in sec- +tion 2 of the Act and subsections 25.3(1), 158.05(1) and +158.38(1) of the Act, the prescribed manner of affixing an +excise stamp to a package is by affixing the stamp +122 The Regulations are amended by adding the +following after section 5: +5.1 (1) For the purposes of paragraphs 158.44(3)(e) and +158.47(2)(c) and section 158.56 of the Act, the prescribed +limit is five units of vaping products. +(2) For the purposes of subsection (1), a unit of vaping +products consists of 120 millilitres of vaping substance in +liquid form, or 120 grams of vaping substance in solid +form, within any combination of not more than 12 vaping +devices and immediate containers. +123 The heading after section 7 of the Regula- +tions is replaced by the following: +Vaping Product Marking +8 (1) For the purposes of subsection 158.5(1) of the Act, +the required vaping product markings are +(a) for containers of vaping products manufactured in +Canada, the marking set out in Schedule 7; and +(b) for containers of vaping products manufactured +outside Canada, the marking set out in Schedule 8. +(2) The vaping product markings must be printed on or +affixed to the container in a conspicuous manner and in +accordance with the specifications set out in the appro- +priate Schedule. +9 (1) For the purposes of subsection 158.5(2) of the Act, +the required vaping product marking is the marking set +out in Schedule 8. +(2) The vaping product marking must be printed on or +affixed to the container in a conspicuous manner and in +accordance with the specifications set out in Schedule 8. +124 Schedule 7 to the Regulations is amended by +replacing +the +reference +after +the +heading +“SCHEDULE 7” with the following: +(Sections 6 and 8) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Stamping and Marking of Tobacco and Cannabis Products Regulations +Sections 121-124 + +Page 125 +125 The heading of Schedule 7 to the Regulations +is replaced by the following: +Marking for Containers of +Manufactured Tobacco, Cigars +and Vaping Products +Manufactured in Canada +126 Schedule 8 to the Regulations is amended by +replacing +the +reference +after +the +heading +“SCHEDULE 8” with the following: +(Sections 6 to 9) +127 The heading of Schedule 8 to the Regulations +is replaced by the following: +Marking for Containers of +Manufactured Tobacco, Cigars +and Vaping Products +Manufactured Outside Canada, +Containers of Cigars +Manufactured in Canada and +Intended for Delivery to a Duty +Free Shop or as Ships’ Stores +and Containers of Imported +Manufactured Tobacco and +Cigars Referred to in Subsection +38(2) of the Act +Application +128 (1) Sections 158.35, 158.51 to 158.53, 158.68 and +158.69 of the Excise Act, 2001, as enacted by sec- +tion 59, subsection 64(2), sections 65 to 69, subsec- +tions 70(2) and (4), sections 71, 72 and 75, subsec- +tion 81(2) and sections 82, 87 to 105, 115 and 122 +come into force on October 1, 2022. +(2) Sections 158.41, 158.57 and 158.58 of the Excise +Act, 2001, as enacted by section 59, apply in re- +spect of vaping products manufactured in +Canada that are packaged on or after October 1, +2022 and to vaping products that are imported in- +to Canada or released (as defined in subsection +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Related Amendments +Stamping and Marking of Tobacco and Cannabis Products Regulations +Sections 125-128 + +Page 126 +2(1) of the Customs Act) on or after that day. +Those sections of the Excise Act, 2001 also apply +in respect of +(a) vaping products manufactured in Canada +that are packaged before October 1, 2022 if the +vaping products are stamped after the day on +which this Act receives royal assent; and +(b) vaping products that are imported into +Canada or released (as defined in subsection +2(1) of the Customs Act) after the day on which +this Act receives royal assent but before Octo- +ber 1, 2022 if the vaping products are stamped +when they are reported under the Customs +Act. +(3) Sections 158.42 to 158.47 and 158.49, subsection +158.5(2), sections 158.54 to 158.56, 158.6 and 158.61 of +the Excise Act, 2001, as enacted by section 59, sub- +section 63(1) and sections 107 to 109 come into +force on October 1, 2022. However, those provi- +sions of the Excise Act, 2001, subsection 63(1) and +sections 107 to 109 do not apply before 2023 in re- +spect of +(a) vaping products manufactured in Canada +that are packaged before October 1, 2022 and +that are not stamped; and +(b) vaping products that are imported into +Canada or released (as defined in subsection +2(1) of the Customs Act) before October 1, 2022 +and that are not stamped. +(4) In applying sections 158.57 and 158.58 of the Ex- +cise Act, 2001, as enacted by section 59, in respect +of vaping products manufactured in Canada that +are packaged before October 1, 2022, paragraph +(a) of each of those sections 158.57 and 158.58 is to +be read as follows: +(a) in the case of vaping products manufactured in +Canada, by the vaping product licensee that packaged +the vaping products and at the later of the beginning +of October 1, 2022 and the time they are stamped; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +Application +Section +128 + +Page 127 +DIVISION 2 +2002, c. 22 +Excise Act, 2001 (Wine) +129 (1) Section 87 of the Excise Act, 2001 is +amended by adding “and” at the end of para- +graph (a) and by repealing paragraph (a.1). +(2) Subsection (1) comes into force, or is deemed +to have come into force, on June 30, 2022. +130 (1) Paragraph 88(2)(i) of the Act is replaced +by the following: +(i) that is wine referred to in paragraph 135(2)(b) may +be possessed by any person; and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on June 30, 2022, but does +not apply to wine packaged before that day. +131 (1) Subsection 134(3) of the Act is replaced by +the following: +Exception +(3) Subsection (1) does not apply to wine +(a) that is produced by an individual for their personal +use and that is consumed in the course of that use; or +(b) that is produced in Canada from honey or apples +and composed wholly of agricultural or plant product +grown in Canada. +(2) Subsection (1) applies after June 29, 2022. +132 (1) Paragraph 135(2)(a) of the Act is replaced +by the following: +(a) produced in Canada from honey or apples and +composed wholly of agricultural or plant product +grown in Canada; +(2) Subsection (1) applies to wine packaged on or +after June 30, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 2 Excise Act, 2001 (Wine) +Sections 129-132 + +Page 128 +DIVISION 3 +R.S., c. E-12 +Excise Act (Beer) +133 (1) The portion of the definition beer or malt +liquor in section 4 of the Excise Act before para- +graph (a) is replaced by the following: +beer or malt liquor means any product (other than +wine, as defined in section 2 of the Excise Act, 2001) con- +taining more than 0.5% absolute ethyl alcohol by volume +that is +(2) Subsection (1) comes into force, or is deemed +to have come into force, on July 1, 2022. +134 (1) Subsection 170.1(3) of the Act is replaced +by the following: +Exclusion of exports +(3) In subsection (1), the reference to “first 75,000 hec- +tolitres of beer and malt liquor brewed in Canada” does +not include beer or malt liquor that is exported or +deemed to be exported under section 173. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on July 1, 2022. +PART 4 +Select Luxury Items Tax Act +Enactment of Act +Enactment +135 (1) The Select Luxury Items Tax Act, whose +text is as follows and whose schedule is set out in +Schedule 2 to this Act, is enacted: +An Act respecting the taxation of select luxury items +Short Title +Short title +1 This Act may be cited as the Select Luxury Items Tax +Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 3 Amendments to the Excise Act, 2001, the Excise Act and Other Related Texts +DIVISION 3 Excise Act (Beer) +Sections 133-135 + +Page 129 +PART 1 +Select Luxury Items Tax +DIVISION 1 +Interpretation and Application +SUBDIVISION A +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +assessment means an assessment under this Act and +includes a reassessment. (cotisation) +bank means a bank as defined in section 2 of the Bank +Act or an authorized foreign bank, as defined in that +section, that is not subject to the restrictions and require- +ments referred to in subsection 524(2) of that Act. +(banque) +calendar quarter means a period of three months be- +ginning on the first day of January, April, July or Octo- +ber. (trimestre civil) +Commissioner means, except in sections 80 and 81 and +subsections 153(1) to (8) and (19), the Commissioner of +Revenue appointed under section 25 of the Canada Rev- +enue Agency Act. (commissaire) +common-law partner of an individual at a particular +time means a person who is the common-law partner of +the individual at the particular time for the purposes of +the Income Tax Act. (conjoint de fait) +confirmed delivery service means certified or regis- +tered mail or any other service that provides a record that +a notice or document has been sent or delivered. (ser- +vice de messagerie) +consideration includes any amount that is payable by +operation of law. (contrepartie) +credit union has the same meaning as in subsection +137(6) of the Income Tax Act. (caisse de crédit) +export means export from Canada. (exportation) +government entity means +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 130 +(a) a department or agency of the government of +Canada or of a province; +(b) a municipality; +(c) an aboriginal government as defined in subsec- +tion 2(1) of the Federal-Provincial Fiscal Arrange- +ments Act; +(d) a corporation all of the shares (except directors’ +qualifying shares) of the capital stock of which are +owned by one or more persons each of which is +(i) Her Majesty in right of Canada or a province, +(ii) a municipality, or +(iii) a corporation described in this paragraph; or +(e) a board or commission, established by Her +Majesty in right of Canada or a province, that per- +forms an administrative or regulatory function of gov- +ernment, or by a municipality, that performs an ad- +ministrative or regulatory function of a municipality. +(entité gouvernementale) +guest of a particular person on a subject item means an +individual that uses or enjoys the subject item and that +(a) does not deal at arm’s length with the particular +person; +(b) is an employee of the particular person or of a per- +son that does not deal at arm’s length with the particu- +lar person; or +(c) uses or enjoys the subject item, at the invitation of +the particular person or a person referred to in para- +graph (a) or (b), for no consideration or for nominal +consideration. (invité) +identification number of a subject item means an iden- +tification number that is satisfactory to the Minister and +is unique to the subject item. (numéro d’identification) +import means import into Canada. (importation) +Indigenous governing body has the same meaning as +in section 2 of the Department of Indigenous Services +Act. (corps dirigeant autochtone) +judge, in respect of any matter, means a judge of a supe- +rior court having jurisdiction in the province in which the +matter arises or a judge of the Federal Court. (juge) +military authority means the Canadian Forces, within +the meaning of section 14 of the National Defence Act, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 131 +the Department of National Defence or a visiting force, +as defined in section 2 of the Visiting Forces Act. (auto- +rité militaire) +Minister means the Minister of National Revenue. (mi- +nistre) +municipality means +(a) an incorporated city, town, village, metropolitan +authority, township, district, county or rural munici- +pality or other incorporated municipal body however +designated; or +(b) any other local authority that the Minister may de- +termine to be a municipality for the purposes of this +Act. (municipalité) +officer means, except in sections 75, 127 and 149, +(a) a person who is appointed or employed in the ad- +ministration or enforcement of this Act; and +(b) with respect to imported goods that have not been +released under the Customs Act, an officer as defined +in subsection 2(1) of that Act. (préposé) +passenger seat means a seat on an aircraft other than a +pilot seat. (siège passager) +person means an individual, a partnership, a corpora- +tion, the estate or succession of a deceased individual, a +trust, a joint venture, a government or a body that is a so- +ciety, a union, a club, an association, a commission or an- +other organization of any kind. (personne) +personal representative, of a deceased individual or the +estate or succession of a deceased individual, means the +executor of the individual’s will, the liquidator of the in- +dividual’s succession, the administrator of the estate or +any person that is responsible under the appropriate law +for the proper collection, administration, disposition and +distribution of the assets of the estate or succession. (re- +présentant personnel) +pilot seat includes a flight engineer seat or a flight deck +observer seat. (siège destiné au pilote) +police authority means +(a) the Royal Canadian Mounted Police, the Ontario +Provincial Police, the Sûreté du Québec, the Canadian +Coast Guard or a municipal or regional police force es- +tablished in accordance with provincial legislation; +(b) a government entity that is responsible for the +preservation and maintenance of the public peace; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 132 +(c) a prescribed person. (corps policier) +prescribed means +(a) in the case of a form or the manner of filing a +form, authorized by the Minister; +(b) in the case of the information to be given on or +with a form, specified by the Minister; and +(c) in any other case, prescribed by regulation or de- +termined in accordance with rules prescribed by regu- +lation. (Version anglaise seulement) +qualifying aircraft user means a person (other than a +prescribed person) that is +(a) Her Majesty in right of Canada or a province; +(b) a person that is an agent of Her Majesty in right of +Canada or a province; +(c) a municipality; +(d) an Indigenous governing body; +(e) a police authority; +(f) a government entity that has as its primary respon- +sibility the conduct of emergency medical response ac- +tivities or emergency fire response activities; +(g) a government entity that has as its primary re- +sponsibility the operation, management and mainte- +nance of a hospital; +(h) a person that has as its primary responsibility the +operation, management and maintenance of a listed +airport, as defined in section 2 of the Air Travellers +Security Charge Act; +(i) NAV CANADA, a corporation incorporated on May +26, 1995 under Part II of the Canada Corporations +Act; or +(j) a prescribed person. (utilisateur admissible d’aé- +ronef) +record means any material on which representations, in +any form, of information or concepts are recorded or +marked and that is capable of being read or understood +by a person, a computer system or other device. (re- +gistre) +registered vendor, in respect of a type of subject item, +means a person that is registered under Division 5 as a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 133 +vendor in respect of that type of subject item. (vendeur +inscrit) +select subject vessel means +(a) a subject vessel (other than a prescribed subject +vessel) that is equipped with a bed, bunk, berth or +similar sleeping amenity; or +(b) a prescribed subject vessel. (navire assujetti dési- +gné) +subject aircraft means an aircraft that is +(a) an aeroplane, glider or helicopter, as those terms +are defined in subsection 101.01(1) of the Canadian +Aviation Regulations, that has a date of manufacture +after 2018 if the aircraft +(i) is equipped only with one or more pilot seats +and cannot have any other seating configuration, +(ii) is equipped only with one or more pilot seats, +or is not equipped with any seats, and cannot have +a seating configuration, excluding pilot seats, of 40 +or greater, or +(iii) is equipped with one or more pilot seats and +one or more passenger seats and has a seating con- +figuration, excluding pilot seats, of 39 or fewer, or +(b) a prescribed aircraft, +but does not include +(c) an aircraft that is designed and equipped for mili- +tary activities, +(d) an aircraft that is equipped for the carriage of +goods only, +(e) an aircraft +(i) that is registered with a government before +September 2022 otherwise than solely for a purpose +incidental to its manufacture, offering for sale or +transportation, and +(ii) in respect of which a user of the aircraft has +possession before September 2022, +(f) a subject vehicle, or +(g) a prescribed aircraft. (aéronef assujetti) +subject item means a subject aircraft, a subject vehicle +or a subject vessel. (bien assujetti) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 134 +subject vehicle means +(a) a motor vehicle that +(i) is designed or adapted primarily to carry indi- +viduals on highways and streets, +(ii) has a seating capacity of not more than 10 indi- +viduals, +(iii) has a gross vehicle weight rating, as that +term is defined in subsection 2(1) of the Motor Ve- +hicle Safety Regulations, that is less than or equal +to 3,856 kg, +(iv) has a date of manufacture after 2018, and +(v) is designed to travel with four or more wheels in +contact with the ground, or +(b) a prescribed motor vehicle, +but does not include +(c) an ambulance, +(d) a hearse, +(e) a motor vehicle that is clearly marked for policing +activities, +(f) a motor vehicle that is clearly marked and +equipped for emergency medical response activities or +emergency fire response activities, +(g) a recreational vehicle that is designed or adapted +to provide temporary residential accommodations, +and is equipped with at least four of the following ele- +ments: +(i) cooking facilities, +(ii) a refrigerator or ice box, +(iii) a self-contained toilet, +(iv) a heating or air-conditioning system that can +function independently of the vehicle engine, +(v) a potable water supply system that includes a +faucet and sink, and +(vi) a 110-V to 125-V electric power supply, or a liq- +uefied petroleum gas supply, that can function in- +dependently of the vehicle engine, +(h) a motor vehicle +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 135 +(i) that is registered before September 2022 with a +government, and +(ii) in respect of which possession was transferred +to a user of the motor vehicle before September +2022, or +(i) a prescribed motor vehicle. (véhicule assujetti) +subject vessel means +(a) a vessel that +(i) is designed or adapted for leisure, recreation or +sport activities, and +(ii) has a date of manufacture after 2018, or +(b) a prescribed vessel, +but does not include +(c) a floating home, as defined in subsection 123(1) +of the Excise Tax Act, +(d) a vessel that is designed and equipped solely for +(i) commercially catching, harvesting or transport- +ing fish or other living marine resources, or +(ii) ferrying passengers or vehicles on a fixed +schedule between two or more points, +(e) a vessel that has sleeping facilities for more than +100 individuals who are not crew members, +(f) a vessel +(i) that is registered with a government before +September 2022, otherwise than solely for a pur- +pose incidental to its manufacture, offering for sale +or transportation, and +(ii) in respect of which a user of the vessel has pos- +session before September 2022, +(g) a subject vehicle or a subject aircraft, or +(h) a prescribed vessel. (navire assujetti) +tax means, except in subsection 13(1), sections 15 and +16, subparagraph 18(2)(a)(iv) and paragraph 42(1)(b), tax +payable under this Act. (taxe) +vessel means a boat, ship or craft that is designed, or is +capable of being used, solely or partly for navigation in, +on, through or immediately above water, without regard +to the method or lack of propulsion. (navire) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 136 +Definition of Canada +(2) In or in respect of Subdivision B of Division 2, +Canada has the same meaning as in the Customs Act. +Meaning of administration or enforcement of this Act +3 For greater certainty, a reference in this Act to the ad- +ministration or enforcement of this Act includes the col- +lection of any amount payable under this Act. +Person resident in Canada +4 For the purposes of Division 2 of Part 2 and paragraph +21(6)(e), a person is deemed to be resident in Canada at +any time +(a) in the case of a corporation, if the corporation is +incorporated or continued in Canada and not contin- +ued elsewhere; +(b) in the case of a partnership, a joint venture, an un- +incorporated society, a club, an association or an orga- +nization, or a branch thereof, if the member or partici- +pant, or a majority of the members or participants, +having management and control thereof is or are resi- +dent in Canada at that time; +(c) in the case of a labour union, if the labour union is +carrying on activities as such in Canada and has a local +union or branch in Canada at that time; and +(d) in the case of an individual, if the individual is +deemed under any of paragraphs 250(1)(b) to (f) of the +Income Tax Act to be resident in Canada at that time. +Arm’s length +5 (1) For the purposes of this Act +(a) related persons are deemed not to deal with each +other at arm’s length; +(b) associated persons are deemed not to deal with +each other at arm’s length; and +(c) it is a question of fact whether persons not related +to, or not associated with, each other are, at any par- +ticular time, dealing with each other at arm’s length. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 137 +Related persons +(2) For the purposes of this Act, persons are related to +each other if they are related persons within the meaning +of subsections 251(2) to (6) of the Income Tax Act, except +that +(a) a reference in those subsections to “corporation” is +to be read as a reference to “corporation or partner- +ship”; and +(b) a reference in those subsections to “shares of the +capital stock of a corporation” or “shareholders” is, in +respect of a partnership, to be read as a reference to +“rights in a partnership” or “partners”, respectively. +Related persons — partnership +(3) For the purposes of this Act, a member of a partner- +ship is deemed to be related to the partnership. +Associated persons +(4) A particular corporation is associated with another +corporation for the purposes of this Act if, by reason of +subsections 256(1) to (6) of the Income Tax Act, the par- +ticular corporation is associated with the other corpora- +tion for the purposes of that Act. +Corporations controlled by same person or group +(5) A person other than a corporation is associated with +a particular corporation for the purposes of this Act if the +particular corporation is controlled by the person or by a +group of persons of which the person is a member and +each of whom is associated with each of the others. +Partnership or trust +(6) For the purposes of this Act, a person is associated +with +(a) a partnership if the total of the shares of the profits +of the partnership to which the person and all other +persons who are associated with the person are enti- +tled is more than half of the total profits of the part- +nership, or would be more than half of the total profits +of the partnership if it had profits; and +(b) a trust if the total of the values of the interests in +the trust of the person and all other persons who are +associated with the person is more than half of the to- +tal value of all interests in the trust. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 138 +Association with third person +(7) For the purposes of this Act, a person is associated +with another person if each of them is associated with the +same third person. +Associated persons — partnership +(8) For the purposes of this Act, a member of a partner- +ship is deemed to be associated with the partnership. +Negative amounts +6 Except as specifically otherwise provided, if an amount +or a number is required under this Act to be determined +or calculated by or in accordance with an algebraic for- +mula and the amount or number when so determined or +calculated would, in the absence of this section, be a neg- +ative amount or number, it is deemed to be zero. +Sale — subject item +7 (1) For the purposes of this Act, a vendor sells a sub- +ject item to a purchaser if +(a) the vendor transfers ownership of the subject item +to the purchaser by way of sale under an agreement; +and +(b) the subject item is delivered or made available in +Canada in relation to the agreement. +Partial ownership +(2) For the purposes of this Act, a particular person +transfers ownership of a subject item to another person +even if, at the time ownership is transferred to the other +person, the particular person retains partial ownership or +transfers partial ownership to any third person. +Security interest — not a sale +(3) For the purposes of this Act and despite subsection +(1), if, under an agreement entered into in respect of a +debt or obligation, a person transfers a subject item or an +interest in a subject item for the purpose of securing pay- +ment of the debt or performance of the obligation, the +transfer is deemed not to be a sale of the subject item and +the transferee is deemed not to be an owner of the sub- +ject item only because of the transfer, and if, on payment +of the debt or performance of the obligation or the for- +giveness of the debt or obligation, the subject item or in- +terest is retransferred, the retransfer of the subject item +or interest is deemed not to be a sale of a subject item. +When sale completed +(4) Subject to subsection (5), for the purposes of this Act, +the sale of a subject item to a purchaser is completed at +the earlier of +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 139 +(a) the time at which possession of the subject item is +transferred to the purchaser or to another person, and +(b) the time at which ownership of the subject item is +transferred to the purchaser. +When sale completed — regulations +(5) For the purposes of this Act, if prescribed conditions +are met in respect of the sale of a subject item to a pur- +chaser, the sale is completed at the prescribed time. +Deemed sale +(6) For the purposes of this Act, except if prescribed cir- +cumstances exist, if ownership of a subject item is trans- +ferred in any manner otherwise than by way of sale from +a particular person to another person and if the subject +item is delivered or made available in Canada, the follow- +ing rules apply: +(a) the particular person is deemed to sell the subject +item to the other person; +(b) the particular person is deemed to be the vendor +in respect of the sale and the other person is deemed +to be the purchaser in respect of the sale; +(c) the sale is deemed to be completed at the earlier of +the time at which the possession of the subject item is +transferred and the time at which ownership of the +subject item is transferred; and +(d) the value of the consideration paid for the sale of +the subject item is deemed to be equal to the total of +(i) the retail value of the subject item at the time at +which the sale is completed as determined under +paragraph (c), and +(ii) a prescribed amount. +Improvement to subject item +8 (1) Subject to subsection (2), for the purposes of this +Act, an improvement in respect of a subject item is the +provision of property or a service in any manner, includ- +ing by way of sale, transfer, barter, exchange, licence, +rental, lease, gift or disposition, that is a provision of +(a) tangible personal property that is installed in or +on, or is affixed to, the subject item; +(b) a service that modifies the subject item and is +physically performed in respect of the subject item; or +(c) a prescribed property or service. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 140 +Excluded improvements +(2) For the purposes of this Act, the provision of proper- +ty or a service is deemed not to be an improvement in re- +spect of a subject item if it is +(a) the provision of a repair, cleaning or maintenance +service in respect of the subject item; +(b) the provision of tangible personal property to re- +place other tangible personal property that is a part of +the subject item and that is damaged, defective or +non-functioning; +(c) in the case of a subject vehicle, +(i) the provision of tangible personal property that +is, or a service that is in respect of, +(A) a child safety seating system or a child safety +restraint system, or +(B) a trailer or camper, or +(ii) the provision of tangible personal property or a +service that specially equips or adapts the subject +vehicle +(A) for its use by or in transporting an individual +using a wheelchair, or +(B) with an auxiliary driving control to facilitate +the operation of the vehicle by an individual with +a disability; or +(d) the provision of a prescribed property or service. +When improvement completed +(3) Subject to subsection (4), for the purposes of this Act, +an improvement in respect of a subject item is completed +at +(a) if the improvement is the provision of tangible +personal property that is installed in or on, or is af- +fixed to, the subject item, the time at which the instal- +lation of the tangible personal property is physically +completed; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 141 +(b) if the improvement is the provision of a service +that is physically performed in respect of the subject +item, the time at which the performance of the service +is physically completed. +When improvement completed — regulations +(4) For the purposes of this Act, if prescribed conditions +are met in respect of an improvement in respect of a sub- +ject item, the improvement is completed at the pre- +scribed time. +Price threshold +9 For the purposes of this Act, the price threshold in re- +spect of a subject item is +(a) in the case of a subject vehicle, $100,000; +(b) in the case of a subject aircraft, $100,000; and +(c) in the case of a subject vessel, $250,000. +Definition of business +10 (1) For the purposes of this section, a business in- +cludes a profession, calling, trade, manufacture or under- +taking of any kind whatever and any activity engaged in +on a regular or continuous basis that involves the provi- +sion of property by way of lease, licence or similar ar- +rangement, but does not include an office or employ- +ment. +Where flights originate and terminate +(2) For the purposes of this section, a flight of a subject +aircraft originates at the location of the take-off, as that +term is defined in subsection 101.01(1) of the Canadian +Aviation Regulations, of the subject aircraft and termi- +nates at the location of the landing, as that term is de- +fined in that subsection, of the subject aircraft. +Qualifying flight +(3) For the purposes of this section, except if prescribed +circumstances exist, a subject aircraft is used for a flight +that is a qualifying flight if +(a) the purpose of the flight is to provide +(i) a scheduled service, as defined in subsection +3(1) of the Transportation Information Regula- +tions, +(ii) an air ambulance service, +(iii) an aerial fire fighting service, +(iv) an aerial forest fire management service, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 142 +(v) an aerial search and rescue operation, +(vi) an aerial transportation service for the retrieval +and transportation of organs for human transplant, +(vii) an aerial weather altering service, +(viii) an aerial survey service, +(ix) an aerial construction service, +(x) an aerial spraying or spreading service, +(xi) an air flight training service, or +(xii) for the carriage of goods only; +(b) it is the case that +(i) all or substantially all of the passenger seats on +the flight are offered for sale on a seat-by-seat basis +to the general public, and +(ii) all or substantially all of the passengers on the +flight are individuals that deal at arm’s length with +(A) the person that operates the subject aircraft +for the flight, +(B) each person that is an owner of the subject +aircraft, and +(C) in cases where one or more of those passen- +ger seats are offered for sale by a person other +than a person referred to in clause (A) or (B), +that other person; +(c) the flight originates or terminates in a remote +community listed in the schedule; +(d) the flight is conducted in the course of a business +of an owner of the subject aircraft (other than a busi- +ness without a reasonable expectation of profit) and +otherwise than for the leisure, recreation, sport or oth- +er enjoyment of +(i) an owner of the subject aircraft, +(ii) a guest of an owner of the subject aircraft on the +subject aircraft, or +(iii) another person that has the right to use the +subject aircraft under a lease, licence or similar ar- +rangement or a guest of the other person on the +subject aircraft; or +(e) prescribed circumstances exist. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 143 +Qualifying subject aircraft +(4) For the purposes of this Act, except in prescribed cir- +cumstances, a subject aircraft is a qualifying subject air- +craft of a person at a particular time that is on a particu- +lar day if the person is an owner of the subject aircraft at +the particular time and the amount determined by the +following formula is greater than or equal to 0.9: +(A + B + C) / (D + E + F) +where +A +is +(a) if the particular time is the time at which the +person acquires ownership of the subject aircraft, +zero, and +(b) in any other case, the total of all amounts, +each of which is a duration of time that the subject +aircraft was used for a flight that was a qualifying +flight and that originated or terminated at a loca- +tion in Canada during the period that ends on the +particular day and begins on the later of +(i) the day on which the person became an +owner of the subject aircraft, and +(ii) the day that is one year before the particu- +lar day; +B +is the total of all amounts, each of which is a duration +of time for which it can reasonably be expected that +the subject aircraft will be used for a flight +(a) that is a qualifying flight, +(b) that originates or terminates at a location in +Canada during the period that begins on the day +after the particular day and that ends on the day +that is one year after the particular day, and +(c) throughout which the person is an owner of +the subject aircraft; +C +is a prescribed amount; +D +is +(a) if the particular time is the time at which the +person acquires ownership of the subject aircraft, +zero, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 144 +(b) in any other case, the total of all amounts, +each of which is a duration of time that the subject +aircraft was used for a flight that originated or ter- +minated at a location in Canada during the period +that ends on the particular day and begins on the +later of +(i) the day on which the person acquired own- +ership of the subject aircraft, and +(ii) the day that is one year before the particu- +lar day; +E +is the total of all amounts, each of which is a duration +of time for which it can reasonably be expected that +the subject aircraft will be used for a flight +(a) that originates or terminates at a location in +Canada during the period that begins on the day +after the particular day and that ends on the day +that is one year after the particular day, and +(b) throughout which the person is an owner of +the subject aircraft; and +F +is a prescribed amount. +Qualifying subject aircraft — regulations +(5) For the purposes of this Act, a subject aircraft is a +qualifying subject aircraft of a person at any time if pre- +scribed conditions are met. +Where vessel journeys originate and terminate +11 (1) For the purposes of this section, a journey by a +subject vessel originates at the location at which any of +the following activities occur and terminates at the loca- +tion where the subject vessel is next stopped and at +which any of the following activities occur: +(a) individuals embark on or disembark from the sub- +ject vessel; +(b) goods are loaded onto or removed from the subject +vessel; and +(c) the subject vessel is stopped to allow for its servic- +ing or refuelling or for emergency or safety purposes. +Use in Canada — vessel +(2) For the purposes of this section, if a journey by a sub- +ject vessel originates or terminates at a location in +Canada, the subject vessel is deemed to be used in +Canada for the duration of the entire journey. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 145 +Qualifying activities — vessel +(3) For the purposes of this section, except in prescribed +circumstances, a subject vessel (other than a select sub- +ject vessel) is used in Canada in the course of a qualifying +activity at any time if +(a) the subject vessel is used in Canada at that time +otherwise than for the leisure, recreation, sport or oth- +er enjoyment of +(i) an owner of the subject vessel, +(ii) a guest of an owner of the subject vessel on the +subject vessel, or +(iii) another person that has the right to use the +subject vessel under a lease, licence or similar ar- +rangement or a guest of the other person on the +subject vessel; or +(b) prescribed circumstances exist. +Qualifying subject vessel +(4) For the purposes of this Act, except in prescribed cir- +cumstances, a subject vessel (other than a select subject +vessel) is a qualifying subject vessel of a person at a par- +ticular time that is on a particular day if the person is an +owner of the subject vessel at the particular time and the +amount determined by the following formula is greater +than or equal to 0.9: +(A + B + C) / (D + E + F) +where +A +is +(a) if the particular time is the time at which the +person acquires ownership of the subject vessel, +zero, and +(b) in any other case, the total of all amounts, +each of which is a duration of time that the subject +vessel was used in Canada in the course of a quali- +fying activity during the period that ends on the +particular day and begins on the later of +(i) the day on which the person acquired own- +ership of the subject vessel, and +(ii) the day that is one year before the particu- +lar day; +B +is the total of all amounts, each of which is a duration +of time for which it can reasonably be expected that +the subject vessel will be used in Canada in the +course of a qualifying activity during the period that +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 146 +begins on the day after the particular day and that +ends on +(a) if it can reasonably be expected that the per- +son will transfer ownership of the subject vessel +before the day that is one year after the particular +day, the day on which it can reasonably be expect- +ed that the person will transfer ownership of the +subject vessel, and +(b) in any other case, the day that is one year after +the particular day; +C +is a prescribed amount; +D +is +(a) if the particular time is the time at which the +person acquires ownership of the subject vessel, +zero, and +(b) in any other case, the total of all amounts, +each of which is a duration of time that the subject +vessel was used in Canada during the period that +ends on the particular day and begins on the later +of +(i) the day on which the person acquired own- +ership of the subject vessel, and +(ii) the day that is one year before the particu- +lar day; +E +is the total of all amounts, each of which is a duration +of time for which it can reasonably be expected that +the subject vessel will be used in Canada during the +period that begins on the day after the particular day +and that ends on +(a) if it can reasonably be expected that the per- +son will transfer ownership of the subject vessel +before the day that is one year after the particular +day, the day on which it can reasonably be expect- +ed that the person will transfer ownership of the +subject vessel to another person, and +(b) in any other case, the day that is one year after +the particular day; and +F +is a prescribed amount. +Qualifying subject vessel — regulations +(5) For the purposes of this Act, a subject vessel is a +qualifying subject vessel of a person at any time if pre- +scribed conditions are met. +Registration of vehicle +12 (1) For the purposes of this Act, a subject vehicle is +registered with a government if it is registered with, or li- +censed by, that government for the purposes of +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 147 +permitting that subject vehicle to travel on public roads +within the jurisdiction of that government. +Registration of aircraft +(2) For the purposes of this Act, a subject aircraft is reg- +istered with a government if it is registered with, or li- +censed by, that government for the purposes of permit- +ting that subject aircraft to fly within the jurisdiction of +that government. +Registration of vessel +(3) For the purposes of this Act, a subject vessel is regis- +tered with a government if it is registered with, or li- +censed by, that government for the purposes of permit- +ting that subject vessel to navigate within the jurisdiction +of that government. +SUBDIVISION B +Consideration and Retail Value +Definitions +13 (1) The following definitions apply in this Subdivi- +sion. +money includes any currency, cheque, promissory note, +letter of credit, draft, traveller’s cheque, bill of exchange, +postal note, money order, postal remittance and other +similar instrument, whether Canadian or foreign, but +does not include currency the fair market value of which +exceeds its stated value as legal tender in the country of +issuance or currency that is supplied or held for its nu- +mismatic value. (argent) +provincial levy means +(a) a tax, duty or fee imposed under an Act of the leg- +islature of a province in respect of the supply, con- +sumption or use of property or a service, other than +(i) a tax, duty or fee that is included in the Taxes, +Duties and Fees (GST/HST) Regulations or that +would be so included if paragraph 3(b) of those +Regulations were read without reference to sub- +paragraph (iv) of that paragraph, or +(ii) a prescribed tax, duty, fee or amount; or +(b) a prescribed tax, duty or fee. (prélèvement pro- +vincial) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 148 +supply means a provision of property or a service in any +manner, including sale, transfer, barter, exchange, li- +cence, rental, lease, gift or disposition. (fourniture) +When supply is made +(2) For the purposes of this Subdivision, a supply is +made at the time at which +(a) if the supply is a sale of a subject item, the sale is +completed; +(b) if the supply is an improvement in respect of a +subject item, the improvement is completed; +(c) if the supply is made in connection with a sale of a +subject item and is not an improvement in respect of +the subject item, the sale is completed; +(d) if the supply is made in connection with an im- +provement in respect of a subject item and is not an +improvement in respect of the subject item, the im- +provement is completed; and +(e) in any other case, the supply is made for the pur- +poses of Part IX of the Excise Tax Act. +When supply is made — regulations +(3) Despite subsection (2), for the purposes of this Sub- +division, if prescribed conditions are met in respect of a +supply, the supply is made at the prescribed time. +Value of consideration +14 (1) Subject to this Subdivision, for the purposes of +this Act, the value of the consideration, or any part of the +consideration, for a supply is deemed to be equal to +(a) if the consideration or that part is expressed in +money, the amount of the money; and +(b) in any other case, the fair market value of the con- +sideration or that part at the time at which the supply +was made. +Combined consideration +(2) Subject to subsections (3) and (4), for the purposes of +this Act, if +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 149 +(a) consideration is paid for a supply and other con- +sideration is paid for one or more other supplies or +matters, and +(b) the consideration for one of the supplies or mat- +ters exceeds the consideration that would be reason- +able if the other supply were not made or the other +matter were not provided, +the consideration for each of the supplies and matters is +deemed to be that part of the total of all amounts, each of +which is consideration for one of those supplies or mat- +ters, that may reasonably be attributed to each of those +supplies and matters. +Consideration for sale includes fees +(3) For the purposes of this Act, if consideration is paid +for the sale of a subject item and other consideration is +paid for one or more other supplies or matters (other +than an improvement in respect of the subject item) and +the other consideration represents a fee or other similar +charge in respect of the subject item or the sale, the fol- +lowing rules apply: +(a) the other supplies and matters are deemed to form +part of the sale; and +(b) the other consideration is to be included in the +consideration for the sale. +Consideration for improvement includes fees +(4) For the purposes of this Act, if consideration is paid +for an improvement in respect of a subject item and other +consideration is paid for one or more other supplies or +matters (other than a sale of the subject item) and the +other consideration represents a fee or other similar +charge in respect of the improvement, the following rules +apply: +(a) the other supplies and matters are deemed to form +part of the improvement; and +(b) the other consideration is to be included in the +consideration for the improvement. +Incidental supplies +(5) For the purposes of this Act, if a particular property +or service is supplied together with any other property or +service for a single consideration and if it may reasonably +be regarded that the provision of the other property or +service is incidental to the provision of the particular +property or service, the other property or service is +deemed to form part of the particular property or service +so supplied. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 150 +Non-arm’s length supplies +(6) For the purposes of this Act, if a supply of property or +a service is made between persons not dealing with each +other at arm’s length for consideration less than the fair +market value of the property or service at the time at +which the supply is made, the consideration paid for the +supply is deemed to be equal to the fair market value of +the property or service at that time. +Nominal consideration +(7) For the purposes of this Act, if a supply of property or +a service is made for no consideration or nominal consid- +eration, the consideration paid for the supply is deemed +to be equal to the fair market value of the property or ser- +vice at the time at which the supply is made. +Improvement by way of lease, etc. +(8) For the purposes of this Act, if an improvement in re- +spect of a subject item is provided by way of lease, licence +or similar arrangement and the improvement is the pro- +vision of tangible personal property, the consideration +paid for the improvement is deemed to be equal to the +fair market value of the improvement at the time at +which the improvement is completed. +Value in Canadian currency +(9) For the purposes of this Act, if the consideration for a +supply is expressed in a foreign currency, the value of the +consideration is to be computed on the basis of the value +of that foreign currency in Canadian currency on the day +that the supply is made, or on such other day as is accept- +able to the Minister. +Levies included in consideration +15 For the purposes of this Act, the consideration for a +supply of property or a service includes +(a) any tax, duty or fee imposed under an Act of Par- +liament that is payable or collectible in respect of the +supply, production or importation of the property or +service, other than tax under this Act or Part IX of the +Excise Tax Act that is payable in respect of the proper- +ty or service; +(b) any provincial levy that is payable or collectible in +respect of the supply or production of the property or +service; and +(c) any other amount that is collectible in respect of +the supply or production of the property or service un- +der an Act of the legislature of a province and that is +equal to, or is collectible on account of or in lieu of, a +provincial levy. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 151 +Retail value of subject item +16 For the purposes of this Act, the retail value of a sub- +ject item at any time is the amount determined by the +formula +A + B + C + D +where +A +is the fair market value of the subject item at that +time; +B +is the total of all amounts, each of which is a fee or +charge in respect of the transportation or freight of +the subject item but only to the extent that the +amount is not included in the determination of A; +C +is the total of all amounts, each of which is an +amount described in any of the following paragraphs +but only to the extent that each amount is not includ- +ed in the determination of A: +(a) a tax, duty or fee imposed under an Act of Par- +liament that is payable or collectible in respect of +a supply of the subject item or in respect of the +production or importation of the subject item, +other than tax under this Act or Part IX of the Ex- +cise Tax Act that is payable in respect of the sub- +ject item, +(b) a provincial levy that is payable or collectible +in respect of a supply of the subject item or in re- +spect of the production of the subject item, and +(c) another amount that is collectible in respect of +a supply of the subject item or in respect of the +production of the subject item under an Act of the +legislature of a province and that is equal to, or is +collectible on account of or in lieu of, a provincial +levy; and +D +is a prescribed amount. +SUBDIVISION C +Her Majesty +Her Majesty +17 This Act is binding on Her Majesty in right of Canada +or a province. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 152 +DIVISION 2 +Application of Tax +SUBDIVISION A +Tax on Sale +Tax — sale of subject item +18 (1) Subject to this Act, if a vendor sells a subject item +to a purchaser and the taxable amount of the subject item +exceeds the price threshold in respect of the subject item, +tax in respect of the subject item is payable to Her +Majesty in right of Canada in the amount determined un- +der section 34. +Liability for tax — vendor or purchaser +(2) The tax under subsection (1) in respect of a subject +item sold by a vendor to a purchaser is payable by +(a) the purchaser, in the case where the vendor is +(i) Her Majesty in right of Canada or a province, +(ii) an agent of Her Majesty in right of Canada or a +province, +(iii) an Indigenous governing body, +(iv) a person entitled to tax relief privileges under +the Foreign Missions and International Organiza- +tions Act for the tax payable under subsection +165(1) of the Excise Tax Act in respect of the sale, +or +(v) a prescribed person; and +(b) the vendor, in any other case. +When tax payable +(3) The tax under subsection (1) becomes payable at the +time at which the sale is completed. +Taxable amount +(4) Subject to subsections (5) to (7), the taxable amount +of a subject item sold by a vendor to a purchaser is, for +the purposes of this section and for the purposes of de- +termining under section 34 the amount of tax payable un- +der this section, the amount determined by the formula +A + B + C +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 153 +where +A +is the value of the consideration for the sale of the +subject item; +B +is the total of all amounts, each of which is the value +of the consideration for an improvement in respect +of the subject item that is provided by the vendor, or +a person that does not deal at arm’s length with the +vendor, in connection with the sale of the subject +item, but only to the extent that the amount is not in- +cluded in the determination of A; and +C +is a prescribed amount. +Taxable amount — lease by non-arm’s length +purchaser +(5) Subject to subsection (7), if a vendor sells a subject +item to a purchaser that does not deal at arm’s length +with the vendor, if the purchaser and another person en- +ter into a lease, licence or similar arrangement (in this +subsection referred to as the “lease agreement”) that pro- +vides the other person with the right to use the subject +item for a period of at least six months and if the lease +agreement is entered into in connection with the sale, the +taxable amount of the subject item is, for the purposes of +this section and for the purposes of determining under +section 34 the amount of tax payable under this section, +the amount determined by the formula +A + B +where +A +is the greatest of +(a) the value of the consideration for the sale, +(b) the retail value of the subject item at the time +at which the other person first has the right to use +the subject item under the lease agreement, and +(c) the retail value of the subject item at the time +at which possession of the subject item is trans- +ferred to the other person under the lease agree- +ment; and +B +is a prescribed amount. +Taxable amount — lease to vendor by purchaser +(6) Subject to subsection (7), if a vendor sells a subject +item to a purchaser, if the purchaser and the vendor en- +ter into a lease, licence or similar arrangement (in this +subsection referred to as the “lease agreement”) that pro- +vides the vendor with the right to use the subject item for +a period of at least six months and if the lease agreement +is entered into in connection with the sale, the taxable +amount of the subject item is, for the purposes of this +section and for the purposes of determining under +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 154 +section 34 the amount of tax payable under this section, +the amount determined by the formula +A + B +where +A +is the greater of +(a) the value of the consideration for the sale, and +(b) the retail value of the subject item at the time +at which the vendor first has the right to use the +subject item under the lease agreement; and +B +is a prescribed amount. +Taxable amount — regulations +(7) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +Tax not payable — registered vendor of vehicles +19 (1) The tax under section 18 in respect of a subject +vehicle sold by a vendor to a purchaser is not payable if +an exemption certificate applies in respect of the sale of +the subject vehicle in accordance with section 36 and if +the vendor is a registered vendor in respect of subject ve- +hicles or a prescribed person. +Tax not payable — previously registered vehicle +(2) The tax under section 18 in respect of a subject vehi- +cle sold by a vendor to a purchaser is not payable if the +subject vehicle has been registered with the Government +of Canada or a province except if +(a) the subject vehicle was registered only because of +the sale and has never otherwise been registered with +the Government of Canada or a province; or +(b) the vendor +(i) is Her Majesty in right of Canada or a province, +an agent of Her Majesty in right of Canada or a +province or an Indigenous governing body, +(ii) imported the subject vehicle, and +(iii) did not pay tax under section 20 in respect of +the importation of the subject vehicle. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 155 +Tax not payable — certain vehicles +(3) The tax under section 18 in respect of a subject vehi- +cle sold by a vendor to a purchaser is not payable if +(a) the subject vehicle is equipped for policing activi- +ties and +(i) the purchaser is a police authority or a military +authority, or +(ii) it is the case that +(A) the purchaser and a police authority or mili- +tary authority enter into an agreement that is a +lease, licence or similar arrangement, +(B) the agreement is entered into at or before +the time at which the sale is completed, +(C) the police authority or military authority has +the right to use the subject vehicle for a period of +at least six months under the agreement, +(D) the purchaser transfers possession of the +subject vehicle to the police authority or military +authority under the agreement, and +(E) the purchaser provides to the vendor, and +the vendor retains, evidence satisfactory to the +Minister that the conditions in clauses (A) to (D) +are met in respect of the subject vehicle; or +(b) the subject vehicle is equipped for military activi- +ties and +(i) the purchaser is a military authority, or +(ii) it is the case that +(A) the purchaser and a military authority enter +into an agreement that is a lease, licence or simi- +lar arrangement, +(B) the agreement is entered into at or before +the time at which the sale is completed, +(C) the military authority has the right to use the +subject vehicle for a period of at least six months +under the agreement, +(D) the purchaser transfers possession of the +subject vehicle to the military authority under +the agreement, and +(E) the purchaser provides to the vendor, and +the vendor retains, evidence satisfactory to the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 156 +Minister that the conditions in clauses (A) to (D) +are met in respect of the subject vehicle. +Exemption certificate for aircraft or vessel +(4) The tax under section 18 in respect of a subject air- +craft or subject vessel sold by a vendor to a purchaser is +not payable if an exemption certificate applies in respect +of the sale in accordance with section 36. +Tax certificate for aircraft or vessel +(5) The tax under section 18 in respect of a subject air- +craft or subject vessel sold by a vendor to a purchaser is +not payable if a tax certificate in respect of the subject +aircraft or subject vessel is in effect in accordance with +section 37 at the time at which the sale is completed. +SUBDIVISION B +Tax on Importation +Tax — importation into Canada +20 (1) Subject to this Act, a person that is liable under +the Customs Act to pay duty on an imported subject item, +or that would be so liable if the subject item were subject +to duty, must pay to Her Majesty in right of Canada tax in +respect of the subject item in the amount determined un- +der section 34 if the taxable amount of the subject item +exceeds the price threshold in respect of the subject item. +Taxable amount +(2) Subject to subsection (3), the taxable amount of a +subject item that is imported is, for the purposes of this +section and for the purposes of determining under sec- +tion 34 the amount of tax payable under this section, the +amount determined by the formula +A + B + C +where +A +is the value of the subject item, as it would be deter- +mined under the Customs Act for the purposes of +calculating duties imposed on the subject item at a +percentage rate, whether the subject item is in fact +subject to duty; +B +is the amount of all duties and taxes, if any, payable +on the subject item under the Customs Tariff, the +Excise Tax Act (other than Part IX of that Act), the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 157 +Special Import Measures Act or any other law relat- +ing to customs; and +C +is a prescribed amount. +Taxable amount — regulations +(3) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +Application of Customs Act +(4) Subject to this Act, tax under this section in respect +of a subject item is to be paid and collected under the +Customs Act, and interest and penalties are to be im- +posed, calculated, paid and collected under that Act, as if +the tax were a customs duty levied on the subject item +under the Customs Tariff and, for those purposes, the +Customs Act applies with any modifications that the cir- +cumstances require. +Tax not payable — registered vendor +21 (1) The tax under section 20 in respect of a subject +item that is imported is not payable if the subject item is +imported by a registered vendor in respect of that type of +subject item. +Tax not payable — previously registered vehicles +(2) The tax under section 20 in respect of a subject vehi- +cle that is imported is not payable if the subject vehicle +has been registered with the Government of Canada or a +province before the importation unless +(a) the registration was done in connection with the +importation; and +(b) the subject vehicle has never otherwise been regis- +tered with the Government of Canada or a province. +Tax not payable — certain vehicles +(3) The tax under section 20 in respect of a subject vehi- +cle that is imported is not payable if +(a) the subject vehicle is equipped for policing activi- +ties and imported by a police authority or a military +authority; or +(b) the subject vehicle is equipped for military activi- +ties and imported by a military authority. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 158 +Tax not payable — tax certificate +(4) The tax under section 20 in respect of a subject air- +craft or subject vessel is not payable if a tax certificate in +respect of the subject aircraft or subject vessel is in effect +in accordance with section 37 at the time at which the tax +would become payable in the absence of this subsection. +Tax not payable — special import certificate +(5) The tax under section 20 in respect of a subject air- +craft or subject vessel (other than a select subject vessel) +that is imported is not payable if, at the time at which the +tax would become payable in the absence of this subsec- +tion, a special import certificate in respect of the impor- +tation is in effect in accordance with section 38. +Tax not payable — special cases +(6) The tax under section 20 in respect of a subject item +that is imported is not payable if +(a) the subject item is classified under heading No. +98.01 or tariff item No. 9802.00.00 or 9803.00.00 of the +schedule to the Customs Tariff, to the extent that the +subject item is not subject to duty under that Act; +(b) the subject item is imported for the sole purpose of +maintenance, overhaul or repair of the subject item in +Canada and +(i) neither title to, nor beneficial use of, the subject +item is intended to pass, or passes, to a person in +Canada while the subject item is in Canada, and +(ii) the subject item is exported as soon after the +maintenance, overhaul or repair is completed as is +reasonable having regard to the circumstances sur- +rounding the importation and, where applicable, to +the normal business practice of the importer; +(c) it is the case that +(i) the subject item is a foreign-based conveyance, +(ii) the importation of the subject item was non- +taxable by reason of the reference to heading +No. 98.01 of the schedule to the Customs Tariff in +paragraph (a) but the subject item is diverted solely +for maintenance, overhaul or repair in Canada, +(iii) neither title to, nor beneficial use of, the sub- +ject item is intended to pass, or passes, to a person +in Canada while the subject item is in Canada, and +(iv) the subject item is exported as soon after the +maintenance, overhaul or repair is completed as is +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 159 +reasonable having regard to the circumstances sur- +rounding the importation and, where applicable, to +the normal business practice of the importer; +(d) the subject item is a subject vessel imported in cir- +cumstances where customs duties have been removed +under subsection 7(1) of the Vessel Duties Reduction +or Removal Regulations; +(e) the subject item is a subject vehicle that is import- +ed temporarily by an individual resident in Canada +and +(i) the subject item was last provided in the course +of a vehicle rental business to the individual by way +of lease, licence or similar arrangement under +which continuous possession or use of the subject +item is provided for a period of less than 180 days, +(ii) immediately before the importation, the indi- +vidual was outside Canada for an uninterrupted pe- +riod of at least 48 hours, and +(iii) the subject item is exported within 30 days af- +ter the importation; or +(f) the subject item would be classified under tariff +item No. 9802.00.00 of the schedule to the Customs +Tariff to the extent that the subject item would not be +subject to duty under that Act if the definition con- +veyance in section 2 of the Temporary Importation +of Conveyances by Residents of Canada Regulations +were read as follows: +conveyance means any vehicle, aircraft, water-borne +craft or other contrivance that is used to move persons or +goods; +Definition of determination of the tax status +22 (1) In this section, determination of the tax status +of +a +subject +item +means +a +determination, +re- +determination or further re-determination that tax under +this Subdivision is, or is not, payable in respect of the +subject item. +Application of Customs Act — determination +(2) Subject to subsections (4) to (6), the Customs Act +(other than subsections 67(2) and (3) and sections 68 and +70) and the regulations made under that Act apply, with +any modifications that the circumstances require, to the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 160 +determination of the tax status of a subject item for the +purposes of this Subdivision as if it were the determina- +tion, re-determination or further re-determination, as +the case requires, of the tariff classification of the subject +item. +Application of Customs Act — appraisal +(3) The Customs Act and the regulations made under +that Act apply, with any modifications that the circum- +stances require, to the appraisal, re-appraisal or further +re-appraisal of the value of a subject item for the purpos- +es of this Subdivision as if it were the appraisal, re-ap- +praisal or further re-appraisal, as the case requires, of the +value for duty of the subject item. +Appeals of determination of tax status +(4) In applying the Customs Act to a determination of +the tax status of a subject item, the references in that Act +to the “Canadian International Trade Tribunal” are to be +read as references to the “Tax Court of Canada”. +Application — this Act and Tax Court of Canada Act +(5) The provisions of this Act and of the Tax Court of +Canada Act that apply to an appeal taken under section +100 apply, with any modifications that the circumstances +require, to an appeal taken under subsection 67(1) of the +Customs Act from a decision of the President of the +Canada Border Services Agency made under section 60 or +61 of the Customs Act in a determination of the tax status +of a subject item as if the decision of the President were a +confirmation of an assessment or a reassessment made +by the Minister under subsection 97(8) or (9) as a conse- +quence of a notice of objection filed under subsection +97(1) by the person to which the President is required to +give notice under section 60 or 61 of the Customs Act, as +the case may be, of the decision. +Rebate — appraisal or re-appraisal +(6) If, because of an appraisal, a re-appraisal or a further +re-appraisal of the value of a subject item or a determina- +tion of the tax status of a subject item, it is determined +that the amount that was paid as tax under this Subdivi- +sion in respect of the subject item exceeds the amount of +tax that is required under this Subdivision to be paid in +respect of the subject item and a refund of the excess +would be given under paragraph 59(3)(b) or 65(1)(b) of +the Customs Act if the tax under this Subdivision in re- +spect of the subject item were a customs duty in respect +of the subject item levied under the Customs Tariff, a re- +bate of the excess is to be paid, subject to section 46, to +the person that paid the excess, and the provisions of the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 161 +Customs Act that relate to the payment of such refunds +and interest on such refunds apply, with any modifica- +tions that the circumstances require, as if the rebate of +the excess were a refund of duty. +Application of section 69 of Customs Act +(7) Subject to section 46, section 69 of the Customs Act +applies, with any modifications that the circumstances +require, if an appeal in respect of the value of a subject +item or a determination of the tax status of a subject item +is taken for the purpose of determining whether tax un- +der this Subdivision in respect of the subject item is +payable or of determining the amount of such tax. +SUBDIVISION C +Tax in Other Circumstances +Tax — registration of registered vendor’s vehicle +23 (1) Subject to this Act, if a registered vendor in re- +spect of subject vehicles is an owner of a subject vehicle +at a particular time, if the subject vehicle is registered at +the particular time with the Government of Canada or a +province, if the subject vehicle has never otherwise been +registered with the Government of Canada or a province +and if the taxable amount of the subject vehicle exceeds +the price threshold in respect of the subject vehicle, the +registered vendor must pay to Her Majesty in right of +Canada tax in respect of the subject vehicle in the +amount determined under section 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +particular time referred to in that subsection. +Tax not payable +(3) The tax under subsection (1) in respect of a registra- +tion of a subject vehicle owned by a registered vendor is +not payable if the registration of the subject vehicle is +done only because +(a) the subject vehicle is sold by the registered vendor +to a purchaser; or +(b) the right to use the subject vehicle is provided by +the registered vendor to a person under a lease, li- +cence or similar arrangement. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject vehicle that is owned by a registered vendor is, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 162 +for the purposes of this section and for the purposes of +determining under section 34 the amount of tax payable +under this section, the amount determined by the formu- +la +A + B +where +A +is the greater of +(a) the retail value of the subject vehicle at the +time at which the subject vehicle is registered with +the Government of Canada or a province, and +(b) the retail value of the subject vehicle at the +time at which the registered vendor first uses the +subject vehicle; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject vehicle in prescribed circumstances is to be deter- +mined in prescribed manner. +Tax — lease of subject vehicle +24 (1) Subject to this Act, if a registered vendor in re- +spect of subject vehicles is an owner of a subject vehicle, +if the registered vendor provides the right to use the sub- +ject vehicle to another person under a lease, licence or +similar arrangement, if the subject vehicle has not previ- +ously been registered with the Government of Canada or +a province otherwise than in connection with the lease, +licence or similar arrangement and if the taxable amount +of the subject vehicle exceeds the price threshold in re- +spect of the subject vehicle, the registered vendor must +pay to Her Majesty in right of Canada tax in respect of +the subject vehicle in the amount determined under sec- +tion 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +time at which the other person first has the right to use +the subject item under the lease, licence or similar ar- +rangement. +Tax not payable +(3) The tax under subsection (1) in respect of a subject +vehicle that is owned by a registered vendor and in re- +spect of which the right to use the subject item is provid- +ed to another person under a lease, licence or similar ar- +rangement is not payable if +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 163 +(a) the subject vehicle is equipped for policing activi- +ties and +(i) the other person is a police authority or military +authority, +(ii) the other person has the right to use the subject +item for a period of at least six months under the +lease, licence or similar arrangement, +(iii) the registered vendor transfers possession of +the subject vehicle to the other person under the +lease, licence or similar arrangement, and +(iv) the registered vendor retains evidence satisfac- +tory to the Minister that the conditions in subpara- +graphs (i) to (iii) are met in respect of the subject +item; or +(b) the subject vehicle is equipped for military activi- +ties and +(i) the other person is a military authority, +(ii) the other person has the right to use the subject +item for a period of at least six months under the +lease, licence or similar arrangement, +(iii) the registered vendor transfers possession of +the subject vehicle to the other person under the +lease, licence or similar arrangement, and +(iv) the registered vendor retains evidence satisfac- +tory to the Minister that the conditions in subpara- +graphs (i) to (iii) are met in respect of the subject +item. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject vehicle that is owned by a registered vendor and +in respect of which the right to use the subject item is +provided to another person under a lease, licence or simi- +lar arrangement is, for the purposes of this section and +for the purposes of determining under section 34 the +amount of tax payable under this section, the amount de- +termined by the formula +A + B +where +A +is the greater of +(a) the retail value of the subject vehicle at the +time at which possession of the subject vehicle is +first transferred to the other person under the +lease, licence or similar arrangement, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 164 +(b) the retail value of the subject vehicle at the +time at which the other person first has the right +to use the subject vehicle under the lease, license +or similar arrangement; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +Tax — lease of aircraft or vessel +25 (1) Subject to this Act, if a particular person is an +owner of a subject item that is a subject aircraft or sub- +ject vessel, if the particular person provides the right to +use the subject item to another person under a lease, li- +cence or similar arrangement and if the taxable amount +of the subject item exceeds the price threshold in respect +of the subject item, the particular person must pay to Her +Majesty in right of Canada tax in respect of the subject +item in the amount determined under section 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +time at which the other person first has the right to use +the subject item under the lease, licence or similar ar- +rangement. +Tax not payable +(3) The tax under subsection (1) in respect of a subject +item that is owned by a particular person and in respect +of which the right to use the subject item is provided to +another person under a lease, licence or similar arrange- +ment is not payable if, at the time at which the other per- +son first has the right to use the subject item under a +lease, licence or similar arrangement +(a) in the case of a subject vessel (other than a select +subject vessel), the subject item is a qualifying subject +vessel of the particular person; +(b) in the case of a subject aircraft, +(i) the subject item is a qualifying subject aircraft of +the particular person, +(ii) each person that is an owner of the subject item +is a qualifying aircraft user, or +(iii) the other person is a qualifying aircraft user; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 165 +(c) a tax certificate in respect of the subject item is in +effect in accordance with section 37. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject item that is owned by a particular person and in +respect of which the right to use the subject item is pro- +vided to another person under a lease, licence or similar +arrangement is, for the purposes of this section and for +the purposes of determining under section 34 the amount +of tax payable under this section, the amount determined +by the formula +A + B +where +A +is the greater of +(a) the retail value of the subject item at the time +at which possession of the subject item is first +transferred to the other person under the lease, li- +cence or similar arrangement, and +(b) the retail value of the subject item at the time +at which the other person first has the right to use +the subject item under the lease, license or similar +arrangement; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +Tax — use of aircraft or vessel +26 (1) Subject to this Act, if a person is an owner at a +particular time of a subject item that is a subject aircraft +or subject vessel, if the subject item is used in Canada at +the particular time and if the taxable amount of the sub- +ject item exceeds the price threshold in respect of the +subject item, the person must pay to Her Majesty in right +of Canada tax in respect of the subject item in the +amount determined under section 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +particular time referred to in that subsection. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 166 +Tax not payable +(3) The tax under subsection (1) in respect of a subject +item that is used in Canada by a person at a particular +time is not payable if +(a) in the case of a subject vessel (other than a select +subject vessel), the subject item is a qualifying subject +vessel of the person at the particular time; +(b) the person is a registered vendor in respect of that +type of subject item and the use of the subject item by +the person is reasonably necessary or incidental to the +manufacture, offering for sale or transportation of the +subject item; +(c) in the case of a subject aircraft, at the particular +time +(i) the subject item is a qualifying subject aircraft, +or +(ii) each person that is an owner of the subject air- +craft is a qualifying aircraft user; +(d) a tax certificate in respect of the subject item is in +effect at the particular time in accordance with sec- +tion 37; +(e) the person imported the subject item before the +particular time and tax under section 20 in respect of +the importation was not payable by the person be- +cause of the application of subsection 21(6); or +(f) tax in respect of the subject item became payable +under section 27 or 28 by the person at or before the +particular time. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject item that is used in Canada at a particular time is, +for the purposes of this section and for the purposes of +determining under section 34 the amount of tax payable +under this section, the amount determined by the formu- +la +A + B +where +A +is the retail value of the subject item at the particular +time; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 167 +subject item in prescribed circumstances is to be deter- +mined in prescribed manner. +Tax — ceasing to be registered vendor +27 (1) Subject to this Act, if a person ceases to be a reg- +istered vendor in respect of a type of subject item at a +particular time, if the person is an owner of a subject +item of that type at the particular time and if the taxable +amount of the subject item exceeds the price threshold in +respect of the subject item, the person must pay to Her +Majesty in right of Canada tax in respect of the subject +item in the amount determined under section 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +particular time referred to in that subsection. +Tax not payable +(3) The tax under subsection (1) in respect of a subject +item that is owned by a person at the particular time at +which the person ceases to be a registered vendor in re- +spect of that type of subject item is not payable if +(a) in the case of a subject vehicle, the subject item +was registered with the Government of Canada or a +province before the particular time; +(b) in the case of a subject aircraft, +(i) if the person is the only owner of the subject air- +craft, the person is a qualifying aircraft user at the +particular time, and +(ii) in any other case, each person that is an owner +of the subject aircraft is a qualifying aircraft user at +the particular time; +(c) in the case of a subject aircraft or subject vessel +(other than a select subject vessel), the subject item is +a qualifying subject aircraft or qualifying subject ves- +sel of the person at the particular time; or +(d) in the case of a subject aircraft or subject vessel, a +tax certificate in respect of the subject item is in effect +at the particular time in accordance with section 37. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject item owned by a person is, for the purposes of +this section and for the purposes of determining under +section 34 the amount of tax payable under this section, +the amount determined by the formula +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 168 +A + B +where +A +is the retail value of the subject item at the time at +which the person ceases to be a registered vendor in +respect of that type of subject item; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +Tax — ceasing to be qualifying aircraft user +28 (1) Subject to this Act, if a person ceases to be a qual- +ifying aircraft user at a particular time, if the person is an +owner of a subject aircraft at the particular time and if +the taxable amount of the subject aircraft exceeds the +price threshold in respect of the subject aircraft, the per- +son must pay to Her Majesty in right of Canada tax in re- +spect of the subject aircraft in the amount determined +under section 34. +When tax payable +(2) The tax under subsection (1) becomes payable at the +particular time referred to in that subsection. +Tax not payable +(3) The tax under subsection (1) in respect of a subject +aircraft that is owned by a person at the particular time +at which the person ceases to be a qualifying aircraft user +is not payable if +(a) the subject aircraft is a qualifying subject aircraft +of the person at the particular time; or +(b) a tax certificate in respect of the subject aircraft is +in effect at the particular time in accordance with sec- +tion 37. +Taxable amount +(4) Subject to subsection (5), the taxable amount of a +subject aircraft owned by a person is, for the purposes of +this section and for the purposes of determining under +section 34 the amount of tax payable under this section, +the amount determined by the formula +A + B +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 169 +A +is the retail value of the subject aircraft at the time at +which the person ceases to be a qualifying aircraft +user; and +B +is a prescribed amount. +Taxable amount — regulations +(5) For the purposes of this section and for the purposes +of determining under section 34 the amount of tax +payable under this section, the taxable amount of a sub- +ject item in prescribed circumstances is to be determined +in prescribed manner. +SUBDIVISION D +Tax on Improvements +Rules — improvement after sale +29 (1) Subject to section 31, for the purposes of this sec- +tion and for the purposes of determining under section +35 the amount of tax payable under this section, if a ven- +dor sells a subject item to a particular purchaser, the fol- +lowing rules apply: +(a) the improvement period in respect of the subject +item is the period that begins on the day that an agree- +ment for the sale is entered into and ends on +(i) if the subject item is subsequently sold to a per- +son that deals at arm’s length with the particular +purchaser and if the sale to the person is completed +on a particular day that is before the day that is one +year after the day on which the sale to the particu- +lar purchaser is completed, the particular day, and +(ii) in any other case, the day that is one year after +the day on which the sale to the particular purchas- +er is completed; +(b) the unimproved taxable amount of the subject +item is equal to the taxable amount of the subject item +as determined under section 18 in respect of the sale +to the particular purchaser; and +(c) the net improvement amount of the subject item is +equal to the total of all amounts, each of which is the +value of the consideration for an improvement in re- +spect of the subject item that is completed at any time +during the improvement period in respect of the sub- +ject item but only to the extent that the value of the +consideration is not included in the determination of +the unimproved taxable amount of the subject item. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 170 +Tax — improvement after sale +(2) Subject to this Act, a person must pay to Her Majesty +in right of Canada tax in respect of a subject item in the +amount determined under section 35 if +(a) a vendor sells the subject item to the person and +tax in respect of the subject item becomes payable un- +der section 18; and +(b) the net improvement amount of the subject item is +greater than or equal to $5,000. +When tax payable +(3) The tax under subsection (2) in respect of a subject +item becomes payable at the beginning of the day follow- +ing the day on which the improvement period in respect +of the subject item ends. +Rules — improvement in other circumstances +30 (1) Subject to section 31, for the purposes of this sec- +tion and for the purposes of determining under section +35 the amount of tax payable under this section, if tax in +respect of a subject item becomes payable by a person on +a particular day under any of sections 20 and 23 to 28, the +following rules apply: +(a) the improvement period in respect of the subject +item is the period that begins on the particular day +and ends on +(i) if the subject item is subsequently sold to anoth- +er person that deals at arm’s length with the person +and the sale is completed before the day that is one +year after the particular day, the day on which the +sale is completed, and +(ii) in any other case, the day that is one year after +the particular day; +(b) the unimproved taxable amount of the subject +item is equal to the taxable amount of the subject item +as determined under whichever of those sections is +applicable; and +(c) the net improvement amount of the subject item is +equal to the total of all amounts, each of which is the +value of the consideration for an improvement in re- +spect of the subject item that is completed at any time +during the improvement period in respect of the sub- +ject item but only to the extent that the value of the +consideration is not included in the determination of +the unimproved taxable amount of the subject item. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 171 +Tax — improvement in other circumstances +(2) Subject to this Act, a person must pay to Her Majesty +in right of Canada tax in respect of a subject item in the +amount determined under section 35 if +(a) tax in respect of the subject item becomes payable +on a particular day by the person under any of sections +20 and 23 to 28; and +(b) the net improvement amount of the subject item is +greater than or equal to $5,000. +When tax payable +(3) The tax under subsection (2) in respect of a subject +item becomes payable at the beginning of the day follow- +ing the day on which the improvement period in respect +of the subject item ends. +Improvement period — regulations +31 (1) For the purposes of this Subdivision, if prescribed +circumstances exist, the improvement period in respect +of a subject item is a prescribed period. +Unimproved taxable amount — regulations +(2) For the purposes of this Subdivision and for the pur- +poses of determining under section 35 the amount of tax +payable under this Subdivision in respect of a subject +item, if prescribed circumstances exist, the unimproved +taxable amount of the subject item is to be determined in +prescribed manner. +Net improvement amount — regulations +(3) For the purposes of this Subdivision and for the pur- +poses of determining under section 35 the amount of tax +payable under this Subdivision in respect of a subject +item, if prescribed circumstances exist, the net improve- +ment amount of the subject item is to be determined in +prescribed manner. +Non-arm’s length — joint and several, or solidary, +liability +32 If tax in respect of a subject item is payable by a par- +ticular person under section 29 or 30 and if ownership of +the subject item is transferred at any time during the im- +provement period in respect of the subject item to anoth- +er person that is not dealing at arm’s length with the par- +ticular person, the other person is jointly and severally, +or solidarily, liable with the particular person for the pay- +ment of the tax. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 172 +SUBDIVISION E +General Rules +Tax not payable — regulations +33 Tax under this Act in respect of a subject item is not +payable if prescribed circumstances exist. +Amount of tax — general +34 The amount of tax payable under this Division (other +than Subdivision D) in respect of a subject item is equal +to the lesser of +(a) the amount determined by the formula +A × B +where +A +is the taxable amount of the subject item, and +B +is 10%, and +(b) the amount determined by the formula +(C − D) × E +where +C +is the taxable amount of the subject item, +D +is the price threshold in respect of the subject +item, and +E +is 20%. +Amount of tax — improvement +35 The amount of tax payable under Subdivision D in re- +spect of a subject item is equal to the amount determined +by the formula +(A − B) + C +where +A +is the amount that would be the amount of tax +payable in respect of the subject item if that amount +of tax were determined under section 34 and the tax- +able amount of the subject item were equal to the to- +tal of the unimproved taxable amount of the subject +item and the net improvement amount of the subject +item; +B +is the amount that would be the amount of tax +payable in respect of the subject item if that amount +of tax were determined under section 34 and the tax- +able amount of the subject item were equal to the +unimproved taxable amount of the subject item; and +C +is a prescribed amount. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 173 +DIVISION 3 +Certificates +Exemption certificate +36 (1) For the purposes of this Act, an exemption certifi- +cate applies in respect of the sale of a subject item by a +vendor to a purchaser only if +(a) the certificate is made in prescribed form contain- +ing prescribed information; +(b) the certificate includes +(i) the identification number of the subject item, +(ii) one of the following declarations by the pur- +chaser: +(A) a declaration that the purchaser is a regis- +tered vendor in respect of that type of subject +item at the time at which the sale is completed, +(B) in the case of a subject aircraft, a declaration +that the purchaser is a qualifying aircraft user at +the time at which the sale is completed, +(C) in the case of a subject aircraft, a declaration +that the subject item is, at the time at which +ownership of the subject item is transferred to +the purchaser, a qualifying subject aircraft of the +purchaser, or +(D) in the case of a subject vessel (other than a +select subject vessel), a declaration that the sub- +ject item is, at the time at which ownership of +the subject item is transferred to the purchaser, +a qualifying subject vessel of the purchaser, +(iii) if the certificate includes the declaration in +clause (ii)(A), the registration number assigned to +the purchaser under subsection 51(2), and +(iv) an acknowledgement by the purchaser that the +purchaser is assuming liability to pay any amount +of tax in respect of the subject item that is or may +become payable by the purchaser under this Act; +(c) the purchaser provides, in a manner satisfactory to +the Minister, the certificate in respect of the sale to the +vendor; and +(d) the vendor retains the certificate. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 174 +Exemption certificate — multiple purchasers +(2) For the purposes of this Act, if a subject item is sold +by a vendor to more than one purchaser, an exemption +certificate applies in respect of the sale of the subject +item only if +(a) in the absence of this subsection, an exemption +certificate would apply in respect of each purchaser in +accordance with subsection (1); and +(b) the declaration that is made by each purchaser un- +der subparagraph (1)(b)(ii) is made under the same +clause of that subparagraph. +Exemption certificate — regulations +(3) Despite subsections (1) and (2), for the purposes of +this Act, if prescribed circumstances exist, an exemption +certificate applies in respect of a sale of a subject item. +Tax certificate +37 (1) A person must send to the Minister an applica- +tion for a tax certificate in respect of a subject item that is +a subject aircraft or subject vessel if +(a) tax in respect of the subject item became payable +by the person on a particular day; +(b) it is the case that +(i) if the tax became payable under section 20, the +tax was paid in accordance with that section, and +(ii) in any other case, the person has filed with the +Minister the return for the reporting period that in- +cludes the particular day and the person has taken +into account the tax in determining the net tax for +that reporting period; +(c) in the case where a rebate is or was available in re- +spect of the subject item under Division 4, the amount +of the rebate is less than the amount of the tax; and +(d) prescribed conditions, if any, are met. +Content of application +(2) An application under subsection (1) in respect of a +subject item must +(a) include the identification number of the subject +item; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 175 +(b) specify the date on which the tax in respect of the +subject item became payable; +(c) include evidence satisfactory to the Minister that +the conditions described in subparagraph (1)(b)(i) or +(ii), as the case may be, are met; and +(d) be made in prescribed form containing prescribed +information. +Timing of application +(3) An application under subsection (1) in respect of a +subject item must be filed with the Minister in prescribed +manner on or before +(a) the particular day that is one year after the day on +which the tax in respect of the subject item became +payable; or +(b) any day after the particular day that the Minister +may allow. +Issuance of tax certificate +(4) Upon receipt of an application under subsection (1) +in respect of a subject item, the Minister must consider, +with all due dispatch, the application and, if the Minister +is satisfied that the conditions described in that subsec- +tion are met in respect of the subject item, issue a tax cer- +tificate in respect of the subject item specifying +(a) the identification number of the subject item; +(b) the date on which the tax certificate came into ef- +fect; and +(c) any other information that is prescribed by regula- +tion. +Tax certificate — in effect +(5) For the purposes of this Act, a tax certificate in re- +spect of a subject item that is issued under subsection (4) +is deemed to be in effect beginning immediately after the +time at which the tax in respect of the subject item be- +came payable. +Existing certificate +(6) The Minister must not issue a tax certificate in re- +spect of a subject item if another tax certificate has previ- +ously been issued in respect of the subject item under +subsection (4) and the other tax certificate has not been +revoked under subsection (10). +Statement to applicant +(7) After considering an application under subsection (1) +in respect of a subject item, the Minister must send, or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 176 +make available in electronic format, to the applicant a +statement specifying whether or not a tax certificate was +issued under subsection (4) in respect of the subject item +and +(a) if a tax certificate in respect of the subject item was +issued because of the application, the Minister must +send, or make available in electronic format, to the ap- +plicant with the statement a copy of, or the informa- +tion included on, the tax certificate; or +(b) if the Minister does not issue a tax certificate be- +cause there exists a previously issued tax certificate in +respect of the subject item that has not been revoked +under subsection (10), the Minister must send, or +make available in electronic format, to the applicant +with the statement a copy of, or the information in- +cluded on, the previously issued tax certificate. +Request by third party +(8) On request made by a person to the Minister in pre- +scribed manner, the Minister must send, or make avail- +able in electronic format, to the person +(a) a statement specifying +(i) whether a tax certificate in respect of a subject +item has been issued under subsection (4), and +(ii) if a tax certificate in respect of the subject item +has been issued under subsection (4), whether a no- +tice of revocation in respect of the tax certificate has +been issued under subsection (10); +(b) if a tax certificate in respect of the subject item has +been issued under subsection (4), a copy of, or the in- +formation included on, the tax certificate; and +(c) if a notice of revocation in respect of a tax certifi- +cate in respect of the subject item has been issued un- +der subsection (10), a copy of, or the information in- +cluded on, the notice of revocation. +Notification of change +(9) If a tax certificate in respect of a subject item was is- +sued under subsection (4), if the tax certificate has not +been revoked under subsection (10) and if the person +that applied for the tax certificate under subsection (1) +becomes aware at any time that the conditions described +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 177 +in subsection (1) are not met in respect of the subject +item, the person must without delay provide notice in +writing to the Minister that the conditions in subsection +(1) are not met. +Revocation +(10) If a tax certificate has been issued in respect of a +subject item under subsection (4) and the tax certificate +has not already been revoked under this subsection and +the Minister becomes aware that the conditions de- +scribed in subsection (1) are not met in respect of the +subject item, the Minister must with all due dispatch +(a) revoke the tax certificate; and +(b) issue a notice of revocation in respect of the tax +certificate specifying +(i) the identification number of the subject item, +(ii) the effective date of the revocation, and +(iii) any information that is prescribed by regula- +tion. +Revocation — timing +(11) For the purposes of this Act, a tax certificate issued +under subsection (4) that has been revoked under sub- +section (10) is deemed never to have been in effect on any +day on or after the effective day specified in the notice of +revocation. +Application for special import certificate +38 (1) A person that intends to import a subject item +that is a subject aircraft or subject vessel (other than a se- +lect subject vessel) may apply to the Minister for a special +import certificate in respect of the importation of the +subject item if +(a) at the time at which the subject item is accounted +for in accordance with section 32 of the Customs Act, +the person is an owner of the subject item and +(i) the subject item is a qualifying subject aircraft or +qualifying subject vessel of the person, or +(ii) in the case of a subject aircraft, the subject item +is accounted for in accordance with section 32 of +the Customs Act solely by the person and +(A) if the person is the only owner of the subject +aircraft, the person is a qualifying aircraft user, +and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 178 +(B) in any other case, each person that is an +owner of the subject aircraft is a qualifying air- +craft user; or +(b) prescribed conditions are met. +Content of application +(2) An application made by a person in respect of a sub- +ject item under subsection (1) must +(a) include a declaration by the person specifying +which of the conditions described in paragraph (1)(a) +or (b) are met in respect of the subject item; +(b) include the identification number of the subject +item; +(c) include the person’s name; +(d) be made in prescribed form containing prescribed +information; and +(e) be filed with the Minister in prescribed manner. +Issuance of special import certificate +(3) Upon receipt of an application made by a person in +respect of a subject item under subsection (1), the Minis- +ter must, with all due dispatch, consider the application +and, if the Minister is satisfied that the conditions in re- +spect of the subject item described in that subsection are +met, issue and send to the person a special import certifi- +cate in respect of the importation of the subject item by +the person specifying +(a) the name of the person; +(b) the identification number of the subject item; +(c) the date on which the special import certificate is +issued; and +(d) any other information that is prescribed by regula- +tion. +Special import certificate — in effect +(4) For the purposes of this Act, a special import certifi- +cate that is issued under subsection (3) in respect of the +importation of a subject item is deemed to be in effect be- +ginning on the day on which the special import certificate +is issued. +Notice of non-issuance +(5) If, after considering an application made by a person +in respect of a subject item under subsection (1), the +Minister does not issue to the person a special import +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 179 +certificate in respect of the importation of the subject +item by the person, the Minister must send a notice to +the person specifying that a special import certificate was +not issued. +Notification of change +(6) If a special import certificate in respect of the impor- +tation of a subject item was issued to a person under sub- +section (3), if the special import certificate has not been +revoked under subsection (7) and if the person becomes +aware that the conditions described in subsection (1) are +not met in respect of the subject item, the person must +without delay provide notice in writing to the Minister +that the conditions in subsection (1) are not met. +Revocation +(7) If a special import certificate in respect of the impor- +tation of a subject item was issued to a person under sub- +section (3), if the special import certificate has not al- +ready been revoked under this subsection and if the Min- +ister becomes aware that the conditions described in sub- +section (1) are not met in respect of the subject item, the +Minister must with all due dispatch +(a) revoke the special import certificate; and +(b) issue, and send to the person, a notice of revoca- +tion in respect of the special import certificate specify- +ing +(i) the identification number of the subject item, +(ii) the effective date of the revocation, and +(iii) any information that is prescribed by regula- +tion. +Revocation — in effect +(8) For the purposes of this Act, a special import certifi- +cate issued under subsection (3) that has been revoked +under subsection (7) is deemed to cease to have effect on +the effective day specified in the notice of revocation. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 180 +DIVISION 4 +Rebates +SUBDIVISION A +Rebates to Net Tax +Rebate to net tax — export +39 (1) If the sale of a subject item to a purchaser by a +vendor is completed at a particular time and the purchas- +er exports the subject item at a later time, the Minister +must pay to the vendor a rebate in respect of the report- +ing period of the vendor that includes the later time if +(a) the following conditions are met: +(i) the vendor is a registered vendor in respect of +that type of subject item at the particular time, +(ii) the purchaser is not, at any time during the pe- +riod beginning at the particular time and ending at +the later time, a registered vendor in respect of that +type of subject item, +(iii) tax under section 18 in respect of the sale of the +subject item becomes payable by the vendor at the +particular time and the tax is taken into account in +the determination of the net tax for the reporting +period of the vendor that includes the particular +time, +(iv) the subject item is not used in Canada at any +time before the later time except to the extent rea- +sonably necessary or incidental to its manufacture, +offering for sale, transportation or exportation, +(v) the subject item is not registered with the Gov- +ernment of Canada or a province before the later +time except if the registration is done solely for a +purpose incidental to its manufacture, offering for +sale, transportation or exportation, +(vi) the purchaser exports the subject item as soon +after the sale is completed as is reasonable having +regard to the circumstances surrounding the expor- +tation, the sale and, if applicable, the normal busi- +ness practice of the purchaser and vendor, and +(vii) the purchaser provides to the vendor, and the +vendor retains, evidence satisfactory to the Minister +of the exportation of the subject item by the pur- +chaser; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 181 +(b) prescribed conditions are met. +Amount of rebate +(2) The amount of a rebate under subsection (1) in re- +spect of a sale of a subject item is equal to the amount of +the tax in respect of the sale referred to in subparagraph +(1)(a)(iii). +Rebate to net tax — regulations +40 The Minister must pay a rebate in respect of a subject +item to a prescribed person in the amount determined in +prescribed manner if prescribed circumstances exist. +Application for rebate to net tax +41 Despite any other provision of this Act, a rebate un- +der this Subdivision in respect of a particular reporting +period of a person is not to be paid unless an application +for the rebate +(a) is made in prescribed form containing prescribed +information; and +(b) is filed with the Minister in prescribed manner +(i) on or before the day on or before which the re- +turn under section 55 is required to be filed for the +last reporting period of the person that ends within +two years after the end of the particular reporting +period, and +(ii) with the return in respect of the reporting peri- +od in which the amount of the rebate is taken into +account in determining the net tax for the reporting +period. +SUBDIVISION B +Other Rebates +Rebate — foreign representative +42 (1) The Minister must pay to a person a rebate in re- +spect of a sale of a subject item from a vendor to the per- +son if +(a) tax under section 18 is payable by the vendor in re- +spect of the sale of the subject item and the tax is tak- +en into account in the determination of the net tax for +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 182 +the reporting period of the vendor that includes the +time at which the sale is completed; and +(b) the person is entitled to tax relief privileges under +the Foreign Missions and International Organiza- +tions Act for the tax payable under subsection 165(1) +of the Excise Tax Act in respect of the sale. +Amount of rebate +(2) The amount of a rebate payable under subsection (1) +in respect of a sale of a subject item is equal to the +amount of the tax in respect of the sale referred to in +paragraph (1)(a). +Application for rebate +(3) Despite any other provision of this Act, a rebate un- +der this section is not to be paid unless an application for +the rebate is +(a) made in prescribed form containing prescribed in- +formation; and +(b) filed with the Minister in prescribed manner with- +in two years after the day on which the sale is complet- +ed. +Rebate — payment in error +43 (1) The Minister must pay a rebate to a person if the +person paid an amount in excess of the amount that was +payable by the person under this Act whether the amount +was paid by mistake or otherwise. +Amount of rebate +(2) The amount of a rebate payable under subsection (1) +by the Minister is the amount of the excess referred to in +that subsection. +Restriction on rebate +(3) A rebate under this section in respect of an amount is +not to be paid to a person to the extent that +(a) the amount was taken into account as an amount +required to be paid by the person in respect of a re- +porting period of the person and the Minister has as- +sessed the person for that period under section 92; or +(b) the amount was an amount assessed under sec- +tion 92. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 183 +Application for rebate +(4) Despite any other provision of this Act, a rebate un- +der this section is not to be paid unless an application for +the rebate is +(a) made in prescribed form containing prescribed in- +formation; and +(b) filed with the Minister in prescribed manner with- +in two years after the earlier of the day that the +amount was taken into account in determining the net +tax for a reporting period of the person and the day +that the amount was paid to the Receiver General. +One application per quarter +(5) Not more than one application for a rebate under this +section may be made by a person in a calendar quarter. +Rebate — regulations +44 The Minister must pay a rebate in respect of a subject +item to a prescribed person in the amount determined in +prescribed manner if prescribed circumstances exist. +Restriction on rebate +45 A rebate under this Subdivision is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and Part 1 of the Green- +house Gas Pollution Pricing Act have been filed with the +Minister. +SUBDIVISION C +General Rules for Rebates +Restriction on rebate +46 A rebate of an amount is not to be paid to a person +under this Division +(a) to the extent that it can reasonably be regarded +that the person has obtained or is entitled to obtain a +rebate, refund or remission of the amount under any +other Division of this Act or under any other Act of +Parliament; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 184 +(b) if prescribed circumstances exist. +Single application +47 Only one application may be made under this Divi- +sion for a rebate with respect to any matter. +Restriction — bankruptcy +48 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Division +that the bankrupt was entitled to claim before the ap- +pointment must not be paid after the appointment unless +all returns required to be filed in respect of the bankrupt +under this Act, the Excise Tax Act, the Income Tax Act, +the Air Travellers Security Charge Act, the Excise Act, +2001 and Part 1 of the Greenhouse Gas Pollution Pricing +Act in respect of periods ending before the appointment +have been filed and all amounts required under this Act, +the Excise Tax Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act, the Excise Act, 2001 and Part +1 of the Greenhouse Gas Pollution Pricing Act to be paid +by the bankrupt in respect of those periods have been +paid. +Statutory recovery rights +49 Except as specifically provided under this Act, the Fi- +nancial Administration Act or the Customs Act, no per- +son has a right to recover any money paid to Her Majesty +in right of Canada as or on account of, or that has been +taken into account by Her Majesty in right of Canada as, +an amount payable under this Act. +DIVISION 5 +Registration, Reporting Periods, +Returns and Requirement to Pay +Qualifying sale +50 (1) For the purposes of this section, a person makes a +qualifying sale of a subject item if +(a) the person sells the subject item to a purchaser; +(b) the subject item +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 185 +(i) in the case of a subject vehicle, has never been +registered with the Government of Canada or a +province other than a registration that is done only +because of the sale, and +(ii) in the case of a subject aircraft or subject vessel, +has never been registered with the Government of +Canada other than a registration that is done solely +for a purpose incidental to its manufacture, offering +for sale or transportation; and +(c) the price threshold in respect of the subject item is +less than the greatest of +(i) the consideration for the sale, +(ii) the retail value of the subject item at the partic- +ular time at which the sale is completed, and +(iii) if the subject item has a manufacturer’s sug- +gested retail price, the amount that would be the re- +tail value of the subject item at the particular time if +the fair market value of the subject item at the par- +ticular time were equal to the manufacturer’s sug- +gested retail price of the subject item. +Qualifying importation +(2) For the purposes of this section, a person makes a +qualifying importation of a subject item if +(a) the person imports the subject item; +(b) the subject item +(i) in the case of a subject vehicle, has never been +registered with the Government of Canada or a +province other than a registration that is done only +because of the importation, and +(ii) in the case of a subject aircraft or subject vessel, +has never been registered with the Government of +Canada other than a registration that is done solely +for a purpose incidental to its manufacture, offering +for sale or transportation; and +(c) the price threshold in respect of the subject item is +exceeded by the greatest of +(i) the taxable amount of the subject item deter- +mined under section 20 in respect of the importa- +tion, +(ii) the retail value of the subject item at the partic- +ular time at which the subject item is accounted for +in accordance with section 32 of the Customs Act in +respect of the importation, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 186 +(iii) if the subject item has a manufacturer’s sug- +gested retail price, the amount that would be the re- +tail value of the subject item at the particular time if +the fair market value of the subject item at the par- +ticular time were equal to the manufacturer’s sug- +gested retail price of the subject item. +Registration required +(3) For the purposes of this Act, a person is required to +be registered as a vendor in respect of a type of subject +item if the person +(a) makes a qualifying sale, or a qualifying importa- +tion, of a subject item of that type in the course of a +business of offering for sale in Canada subject items of +that type that +(i) in the case of subject vehicles, have never been +registered with the Government of Canada or a +province, and +(ii) in the case of subject aircraft and subject ves- +sels, have never been registered with the Govern- +ment of Canada other than registrations that are +done solely for a purpose incidental to the manu- +facture, offering for sale or transportation of the +subject items; or +(b) is a prescribed person. +Timing of application +(4) A person that is required under subsection (3) to be +registered as a vendor in respect of a type of subject item +must apply to the Minister for registration on or before +the earlier of +(a) the day on which the first qualifying sale of a sub- +ject item of that type made by the person is completed, +(b) the day on which, for the first qualifying importa- +tion of a subject item of that type made by the person, +the subject item is accounted for in accordance with +section 32 of the Customs Act, or +(c) if prescribed conditions are met, the prescribed +day. +Registration permitted +(5) For the purposes of this Act, a person that is not re- +quired under this section to be registered as a vendor in +respect of a type of subject item may apply to the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 187 +Minister to be registered as a vendor in respect of that +type of subject item if the person is a prescribed person. +Registration not required +(6) Despite subsection (3), a person is not required to be +registered as a vendor in respect of a type of subject item +for the purposes of this Act if the person is a prescribed +person. +Application for registration +51 (1) An application for registration under this Divi- +sion is to be made in prescribed form containing pre- +scribed information and is to be filed with the Minister in +prescribed manner. +Notification of registration +(2) If a person that meets the requirements for registra- +tion under this Division applies for registration, the Min- +ister may register the person and, upon doing so, the +Minister must assign a registration number to the person +for the purposes of this Act and notify the person of the +registration number and of the effective date of the regis- +tration. +Notice of intent — failure to apply +(3) If the Minister has reason to believe that a person is +not registered as a vendor in respect of a type of subject +item for the purposes of this Act, is required to be so reg- +istered under this Division and has failed to apply for +registration under this Division as and when required, +the Minister may send a notice in writing (in this section +referred to as a “notice of intent”) to the person that the +Minister proposes to so register the person under subsec- +tion (5). +Representations to Minister +(4) Upon receipt of a notice of intent, a person must ap- +ply for the registration under this Division proposed in +the notice or establish to the satisfaction of the Minister +that the person is not required to be so registered. +Registration by Minister +(5) If, after 60 days after the particular day on which a +notice of intent was sent by the Minister to a person, the +person has not applied under this Division for the regis- +tration in respect of a type of subject item proposed in +the notice and the Minister is not satisfied that the per- +son is not required to be so registered, the Minister may +register the person as a vendor in respect of that type of +subject item under this Division and, upon doing so, +must assign a registration number to the person for the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 188 +purposes of this Act and notify the person of the registra- +tion number and of the effective date of the registration. +Cancellation of registration +52 (1) The Minister may, after giving a person that is +registered under this Division reasonable written notice, +cancel a registration of the person as a vendor in respect +of a type of subject item under this Division if the Minis- +ter is satisfied that the registration is not required for the +purposes of this Act. +Request for cancellation +(2) If a person files with the Minister in prescribed man- +ner a request, in prescribed form containing prescribed +information, to have a registration of the person as a ven- +dor in respect of a type of subject item cancelled, the +Minister must cancel the registration of the person if the +Minister is satisfied that the registration is not required +for the purposes of this Act. +Cancellation in prescribed circumstances +(3) The Minister must cancel a registration of a person as +a vendor in respect of a type of subject item under this +Division in prescribed circumstances. +Notice of cancellation +(4) If the Minister cancels a registration of a person un- +der this Division, the Minister must notify the person of +the cancellation and the effective date of the cancellation. +Security — registration +53 (1) For the purposes of this Act, the Minister may re- +quire a person that applies to be registered, or that is re- +quired to be registered, under this Division to give and +maintain security, in an amount determined by the Min- +ister and subject to any terms and conditions that the +Minister may specify, for the payment of any amount that +is or may become payable by the person under this Act. +Security — importation +(2) For the purposes of this Act, the Minister may re- +quire a person referred to in subsection 20(1) to give and +maintain security, in an amount determined by the Min- +ister and subject to any terms and conditions that the +Minister may specify, for the payment of any amount that +is or may become payable by the person under this Act, if +the provisions of the Customs Act, the Customs Tariff or +any other laws relating to customs under which security +may be required do not apply to the payment of that +amount. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 189 +Failure to comply +(3) If, at any time, a person referred to in subsection (1) +or (2) fails to give or maintain security in an amount sat- +isfactory to the Minister, the Minister may retain as secu- +rity, out of any amount that may be or may become +payable to the person under this Act, the Excise Tax Act, +the Excise Act, 2001 or Part 1 of the Greenhouse Gas Pol- +lution Pricing Act, an amount not exceeding the amount +determined by the formula +A – B +where +A +is the amount of security that would, at that time, be +satisfactory to the Minister if it were given by the +person in accordance with subsection (1) or (2), as +the case may be; and +B +is the amount of security, if any, given and main- +tained by the person in accordance with subsection +(1) or (2), as the case may be. +Amount deemed paid +(4) The amount retained under subsection (3) is deemed +to have been paid, at the time referred to in that subsec- +tion, by the Minister to the person, and to have been giv- +en, immediately after that time, by the person as security +in accordance with subsection (1) or (2), as the case may +be. +Reporting periods +54 (1) For the purposes of this Act, a reporting period of +a person is +(a) before 2023, the period that begins on Septem- +ber 1, 2022 and ends on December 31, 2022; and +(b) after 2022 +(i) unless subparagraph (ii) applies, a calendar +quarter, or +(ii) if prescribed conditions are met, a prescribed +period. +Reporting period — registration or cancellation +(2) Despite subsection (1), if at a particular time the +Minister registers a person, or cancels a registration of a +person, under this Division +(a) the particular reporting period of the person that +includes the particular time ends on the day that in- +cludes the particular time; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 190 +(b) a reporting period of the person begins on the day +after the day that includes the particular time and +ends on the day that is the last day of the calendar +quarter that includes the particular time. +Filing of return +55 (1) Every person that is registered or required to be +registered under this Division must file a return with the +Minister for each reporting period of the person. The re- +turn is to be filed on or before the last day of the first +month after the end of the reporting period. +Filing of return — non-registered persons +(2) Every person that is not registered and not required +to be registered under this Division must file a return +with the Minister for each reporting period of the person +in which tax (other than tax under section 20) becomes +payable by the person. The return is to be filed on or be- +fore the last day of the first month after the end of the re- +porting period. +Filing of return — regulations +(3) Despite subsections (1) and (2), if prescribed circum- +stances exist, a return for a reporting period that is a pre- +scribed reporting period is to be filed with the Minister in +accordance with prescribed rules. +Filing not required — regulations +(4) Despite subsections (1) and (2), if prescribed circum- +stances exist, a return for a reporting period that is a pre- +scribed reporting period is not required to be filed. +Form and content +56 Every return that is required to be filed under section +55 is to be made in prescribed form containing prescribed +information and is to be filed in prescribed manner. +Net tax — obligation +57 (1) Every person that is required to file a return un- +der section 55 must, in the return, determine the net tax +for the reporting period of the person for which the re- +turn is required to be filed. +Determination of net tax +(2) Subject to this Act, the net tax for a particular report- +ing period of a person is, for the purposes of this Act, the +positive or negative amount determined by the formula +(A − B) + C +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 191 +A +is the total of all amounts, each of which is an +amount of tax (other than tax under section 20) that +becomes payable by the person in the particular re- +porting period; +B +is the total of all amounts, each of which is an +amount of a rebate under Subdivision A of Division 4 +payable by the Minister in respect of a reporting pe- +riod and that is claimed by the person in the return +under section 55 for the particular reporting period; +and +C +is a prescribed amount. +Requirement to pay +(3) If the net tax for a reporting period of a person is a +positive amount, the person must pay that amount to the +Receiver General on or before the day on or before which +the return for the reporting period is required to be filed. +Rebate of net tax +(4) If the net tax for a reporting period of a person is a +negative amount, the person may claim in the return for +the reporting period the amount of that net tax as a re- +bate for the reporting period payable to the person by the +Minister. The Minister must pay the rebate to the person +with all due dispatch after the return is filed. +Restriction — rebate of net tax +(5) The Minister is not required to pay a rebate under +subsection (4) to a person unless the Minister is satisfied +that all information, that is contact information or that is +information relating to the identification and business +activities of the person, to be given by the person on any +application for registration made by the person under +this Division has been provided and is accurate. +Restriction — rebate of net tax +(6) A rebate under subsection (4) is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and Part 1 of the Green- +house Gas Pollution Pricing Act have been filed with the +Minister. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 192 +Interest on rebate of net tax +(7) If a rebate for a reporting period of a person is paid to +the person under subsection (4), interest at the specified +rate is to be paid to the person on the rebate for the peri- +od that begins on the day that is 30 days after the later of +the day the return in which the rebate is claimed is filed +with the Minister and the day following the last day of +the reporting period and that ends on the day the rebate +is paid. +Overpayment of rebate or interest +58 If an amount is paid to, or applied to a liability of, a +person as a rebate, or as interest, under this Act and the +person is not entitled to the rebate or interest, as the case +may be, or the amount paid or applied exceeds the rebate +or interest, as the case may be, to which the person is en- +titled, the person must pay to the Receiver General an +amount equal to the rebate, interest or excess, as the case +may be, on the day the rebate, interest or excess, as the +case may be, is paid to, or applied to a liability of, the +person. +Information return +59 (1) A person (other than a prescribed person) must +file with the Minister an information return for a report- +ing period of the person if +(a) the person is required under section 55 to file a re- +turn for the reporting period; +(b) the person sells a subject item to a purchaser, the +sale is completed during the reporting period, the tax- +able amount of the subject item determined under sec- +tion 18 in respect of the sale exceeds the price thresh- +old in respect of the subject item and +(i) an exemption certificate applies in respect of the +sale in accordance with section 36, +(ii) tax under section 18 in respect of the sale of the +subject item is payable by the purchaser, or +(iii) tax under section 18 is not payable by the per- +son because of the application of subsection 19(3); +(c) the person imports a subject item, the subject item +is accounted for in accordance with section 32 of the +Customs Act at any time during the reporting period, +the taxable amount of the subject item determined un- +der section 20 in respect of the importation exceeds +the price threshold in respect of the subject item and +tax is not payable by the person under section 20 be- +cause of the application of subsection 21(3); or +(d) prescribed circumstances exist. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 193 +Information return — form and content +(2) An information return in respect of a reporting peri- +od of a person that is required to be filed under this sec- +tion must +(a) be made in prescribed form containing prescribed +information; +(b) be filed with the Minister in prescribed manner on +or before the last day of the first month after the end +of the reporting period of the person; +(c) specify the identification number of each subject +item that is sold by the person and in respect of which +the following conditions are met: +(i) the sale of the subject item is completed during +the reporting period, +(ii) the taxable amount of the subject item deter- +mined under section 18 in respect of the sale ex- +ceeds the price threshold in respect of the subject +item, and +(iii) it is the case that +(A) an exemption certificate applies in respect of +the sale in accordance with section 36, +(B) tax under section 18 in respect of the sale of +the subject item is payable by the purchaser, or +(C) tax under section 18 is not payable by the +person because of the application of subsection +19(3); and +(d) specify the identification number of each subject +item that is imported by the person and in respect of +which the following conditions are met: +(i) the subject item is accounted for in accordance +with section 32 of the Customs Act at any time dur- +ing the reporting period, +(ii) the taxable amount of the subject item deter- +mined under section 20 in respect of the importa- +tion exceeds the price threshold in respect of the +subject item, and +(iii) tax is not payable by the person under section +20 because of the application of subsection 21(3). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 194 +Information return — regulations +(3) If prescribed circumstances exist, an information re- +turn for a reporting period must be filed in accordance +with prescribed rules. +PART 2 +Administration +DIVISION 1 +Miscellaneous +SUBDIVISION A +Trustees, Receivers and Personal +Representatives +Definitions +60 (1) The following definitions apply in this section. +bankrupt has the same meaning as in section 2 of the +Bankruptcy and Insolvency Act. (failli) +business includes a part of a business. (entreprise) +receiver means a person that +(a) under the authority of a debenture, bond or other +debt security, of a court order or of an Act of Parlia- +ment or of the legislature of a province, is empowered +to operate or manage a business or a property of an- +other person; +(b) is appointed by a trustee under a trust deed in re- +spect of a debt security to exercise the authority of the +trustee to manage or operate a business or a property +of the debtor under the debt security; +(c) is appointed by a bank or an authorized foreign +bank, as those terms are defined in section 2 of the +Bank Act, to act as an agent or mandatary of the bank +in the exercise of the authority of the bank under sub- +section 426(3) of that Act in respect of property of an- +other person; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 195 +(d) is appointed as a liquidator to liquidate the assets +of a corporation or to wind up the affairs of a corpora- +tion; or +(e) is appointed as a committee, guardian, curator, tu- +tor or mandatary in case of incapacity with the author- +ity to manage and care for the affairs and assets of an +individual who is incapable of managing those affairs +and assets. +It includes a person that is appointed to exercise the au- +thority of a creditor under a debenture, bond or other +debt security to operate or manage a business or a prop- +erty of another person, but, if a person is appointed to ex- +ercise the authority of a creditor under a debenture, bond +or other debt security to operate or manage a business or +a property of another person, it does not include that +creditor. (séquestre) +relevant assets of a receiver means +(a) if the receiver’s authority relates to all the proper- +ties, businesses, affairs and assets of a person, all +those properties, businesses, affairs and assets; and +(b) if the receiver’s authority relates to only part of the +properties, businesses, affairs or assets of a person, +that part of the properties, businesses, affairs or as- +sets. (actif pertinent) +representative means a person, other than a trustee in +bankruptcy or a receiver, that is administering, winding +up, controlling or otherwise dealing with any property, +business, estate or succession of another person. (repré- +sentant) +Trustee in bankruptcy — obligations +(2) For the purposes of this Act, if on a particular day a +person becomes a bankrupt, +(a) the trustee in bankruptcy, and not the person, is li- +able for the payment of any amount (other than an +amount that relates solely to activities in which the +person begins to engage on or after the particular day +and to which the bankruptcy does not relate) that is +required to be paid by the person under this Act, dur- +ing the period beginning on the day immediately after +the day on which the trustee became the trustee in +bankruptcy of the person and ending on the day on +which the discharge of the trustee is granted under the +Bankruptcy and Insolvency Act, except that +(i) the trustee is liable for the payment of any +amount that is required to be paid by the person +under this Act after the particular day in respect of +reporting periods that ended on or before the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 196 +particular day but only to the extent of the property +of the person in possession of the trustee available +to satisfy the liability, +(ii) the trustee is not liable for the payment of any +amount for which a receiver is liable under subsec- +tion (3), and +(iii) the payment by the person of an amount in re- +spect of the liability discharges the liability of the +trustee to the extent of that amount; +(b) if, on the particular day, the person is registered +under Division 5 of Part 1, the registration continues +in relation to the activities of the person to which the +bankruptcy relates as though the trustee in bankrupt- +cy were registered under that Division in the same ca- +pacity as the person in respect of those activities and +ceases to apply to the activities of the person in which +the person begins to engage on or after the particular +day and to which the bankruptcy does not relate; +(c) the reporting periods of the person begin and end +on the day on which they would have begun and ended +if the bankruptcy had not occurred, except that +(i) the reporting period of the person during which +the person becomes a bankrupt ends on the partic- +ular day and a new reporting period of the person +in relation to the activities of the person to which +the bankruptcy relates begins on the day immedi- +ately after the particular day, and +(ii) the reporting period of the person, in relation to +the activities of the person to which the bankruptcy +relates, during which the trustee in bankruptcy is +discharged under the Bankruptcy and Insolvency +Act ends on the day on which the discharge is +granted; +(d) subject to paragraph (f), the trustee in bankruptcy +must file with the Minister in the prescribed form and +manner all returns in respect of the activities of the +person to which the bankruptcy relates for the report- +ing periods of the person ending in the period begin- +ning on the day immediately after the particular day +and ending on the day on which the discharge of the +trustee is granted under the Bankruptcy and Insol- +vency Act and that are required under this Act to be +filed by the person, as if those activities were the only +activities of the person; +(e) subject to paragraph (f), if the person has not on or +before the particular day filed a return required under +this Act to be filed by the person for a reporting period +of the person ending on or before the particular day, +the trustee in bankruptcy must, unless the Minister +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 197 +waives in writing the requirement for the trustee to +file the return, file with the Minister in the prescribed +form and manner a return for that reporting period of +the person; and +(f) if there is a receiver with authority in respect of +any business, property, affairs or assets of the person, +the trustee in bankruptcy is not required to include in +any return any information that the receiver is re- +quired under subsection (3) to include in a return. +Receiver’s obligations +(3) For the purposes of this Act, if on a particular day a +receiver is vested with authority to manage, operate, liq- +uidate or wind up any business or property, or to manage +and care for the affairs and assets, of a person, +(a) if the relevant assets of the receiver are a part and +not all of the person’s businesses, properties, affairs or +assets, the relevant assets of the receiver are deemed +to be, throughout the period during which the receiver +is acting as receiver of the person, separate from the +remainder of the businesses, properties, affairs or as- +sets of the person as though the relevant assets were +businesses, properties, affairs or assets, as the case +may be, of a separate person; +(b) the person and the receiver are jointly and several- +ly, or solidarily, liable for the payment of any amount +that is required to be paid by the person under this Act +before or during the period during which the receiver +is acting as receiver of the person to the extent that the +amount can reasonably be considered to relate to the +relevant assets of the receiver or to the businesses, +properties, affairs or assets of the person that would +have been the relevant assets of the receiver if the re- +ceiver had been acting as receiver of the person at the +time the amount became payable except that +(i) the receiver is liable for the payment of any +amount that is required to be paid by the person +under this Act before that period only to the extent +of the property of the person in possession or under +the control and management of the receiver after +(A) satisfying the claims of creditors whose +claims ranked, on the particular day, in priority +to the claim of the Crown in respect of the +amount, and +(B) paying any amounts that the receiver is re- +quired to pay to a trustee in bankruptcy of the +person, +(ii) the person is not liable for the payment of any +amount payable by the receiver, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 198 +(iii) the payment by the person or the receiver of an +amount in respect of the liability discharges the +joint and several, or solidary, liability to the extent +of that amount; +(c) the reporting periods of the person begin and end +on the day on which they would have begun and ended +if the vesting had not occurred, except that +(i) the reporting period of the person, in relation to +the relevant assets of the receiver, during which the +receiver begins to act as receiver of the person, ends +on the particular day and a new reporting period of +the person in relation to the relevant assets begins +on the day immediately after the particular day, +and +(ii) the reporting period of the person, in relation to +the relevant assets, during which the receiver ceas- +es to act as receiver of the person, ends on the day +on which the receiver ceases to act as receiver of the +person; +(d) the receiver must file with the Minister in the pre- +scribed form and manner all returns in respect of the +relevant assets of the receiver for reporting periods +ending in the period during which the receiver is act- +ing as receiver and that are required under this Act to +be made by the person, as if the relevant assets were +the only businesses, properties, affairs and assets of +the person; and +(e) if the person has not on or before the particular +day filed a return required under this Act to be filed by +the person for a reporting period of the person ending +on or before the particular day, the receiver must, un- +less the Minister waives in writing the requirement for +the receiver to file the return, file with the Minister in +the prescribed form and manner a return for that re- +porting period that relates to the businesses, proper- +ties, affairs or assets of the person that would have +been the relevant assets of the receiver if the receiver +had been acting as receiver of the person during that +reporting period. +Certificates for receivers and representatives +(4) Every receiver and representative that controls prop- +erty of another person that is required to pay any amount +under this Act must, before distributing the property to +any person, obtain a certificate from the Minister certify- +ing that the following amounts have been paid or that se- +curity for the payment of them has, in accordance with +this Act, been accepted by the Minister: +(a) all amounts that are payable by the other person +under this Act in respect of the reporting period +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 199 +during which the distribution is made, or any previous +reporting period; and +(b) all amounts that are, or can reasonably be expect- +ed to become, payable under this Act by the represen- +tative or receiver in that capacity in respect of the re- +porting period during which the distribution is made, +or any previous reporting period. +Liability for failure to obtain certificate +(5) Any receiver or representative that distributes prop- +erty without obtaining a certificate in respect of the +amounts referred to in subsection (4) is personally liable +for the payment of those amounts to the extent of the val- +ue of the property so distributed. +Estate or succession of deceased individual +61 (1) Subject to subsections 60(4) and (5) and sections +62 and 63, if an individual dies, this Act (other than sec- +tion 75) applies as though the estate or succession of the +individual were the individual and the individual had not +died, except that +(a) the reporting period of the individual during +which the individual died ends on the day the individ- +ual died; and +(b) a reporting period of the estate or succession be- +gins on the day after the individual died and ends on +the day the reporting period of the individual would +have ended if the individual had not died. +Extension +(2) Despite any other provision of this Act, if the return +for the reporting period referred to in paragraph (1)(a) +would, in the absence of this subsection, have been re- +quired to be filed earlier than the particular day that is +the last day of the third month after the month in which +the individual died, that return is required to be filed not +later than the particular day and any amount payable un- +der this Act in respect of that reporting period is payable +to the Receiver General on the particular day. +Definitions +62 (1) The following definitions apply in this section +and in section 63. +trust includes the estate or succession of a deceased in- +dividual. (fiducie) +trustee includes the personal representative of a de- +ceased individual, but does not include a receiver as de- +fined in subsection 60(1). (fiduciaire) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 200 +Trustee’s liability +(2) Subject to subsection (3), each trustee of a trust is li- +able to satisfy every obligation imposed on the trust un- +der this Act, whether the obligation was imposed during +or before the period during which the trustee acts as +trustee of the trust, but the satisfaction of an obligation +of a trust by one of the trustees of the trust discharges the +liability of all other trustees of the trust to satisfy that +obligation. +Joint and several or solidary liability +(3) A trustee of a trust is jointly and severally, or solidar- +ily, liable with the trust and each of the other trustees, if +any, for the payment of all amounts that are required to +be paid by the trust under this Act before or during the +period during which the trustee acts as trustee of the +trust except that +(a) the trustee is liable for the payment of amounts +that are required to be paid by the trust under this Act +before the period only to the extent of the property of +the trust under the control of the trustee; and +(b) the payment by the trust or the trustee of an +amount in respect of the liability discharges their lia- +bility to the extent of that amount. +Waiver +(4) The Minister may, in writing, waive the requirement +for the personal representative of a deceased individual +to file a return for a reporting period of the individual +ending on or before the day the individual died. +Activities of trustee +(5) For the purposes of this Act, if a person acts as +trustee of a trust, anything done by the person in the per- +son’s capacity as trustee of the trust is deemed to have +been done by the trust and not by the person. +Distribution by trust +63 For the purposes of this Act, if a trustee of a trust dis- +tributes, at a particular time, property of the trust to one +or more persons, the distribution of the property is +deemed to be a transfer of ownership of the property by +the trust to the persons at the particular time and the +property is deemed to be delivered to the persons the lo- +cation at which the property is located at the particular +time. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 201 +SUBDIVISION B +Amalgamation and Winding-up +Amalgamations +64 (1) If two or more corporations (each of which is re- +ferred to in this section as a “predecessor”) are merged or +amalgamated to form one corporation (in this section re- +ferred to as the “new corporation”), otherwise than as the +result of the acquisition of property of one corporation by +another corporation pursuant to the purchase of the +property by the other corporation or as the result of the +distribution of the property to the other corporation on +the winding-up of the corporation, except for prescribed +purposes, the new corporation is, for the purposes of this +Act, deemed to be the same corporation as, and a contin- +uation of, each predecessor. +Reporting period +(2) If subsection (1) applies in respect of predecessors +that are merged or amalgamated at a particular time +(a) the reporting period of each predecessor that in- +cludes the particular time ends on the day that in- +cludes the particular time; and +(b) a reporting period of the new corporation begins +on the day following the day that includes the particu- +lar time and ends on the last day of the reporting peri- +od of the new corporation, if that reporting period +were determined in the absence of this subsection, +that includes the particular time. +Winding-up +65 (1) If at a particular time a particular corporation is +wound up and not less than 90% of the issued shares of +each class of the capital stock of the particular corpora- +tion were, immediately before the particular time, owned +by another corporation, except for prescribed purposes, +the other corporation is, for the purposes of this Act, +deemed to be the same corporation as, and a continua- +tion of, the particular corporation. +Reporting period +(2) If the other corporation referred to in subsection (1) +is deemed to be the same corporation as, and a continua- +tion of, the particular corporation referred to in that sub- +section +(a) the reporting period of the particular corporation +that includes the particular time referred to in that +subsection ends on the day that includes the particular +time; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 202 +(b) a reporting period of the other corporation begins +on the day following the day that includes the particu- +lar time and ends on the last day of the reporting peri- +od of the other corporation, if that reporting period +were determined in the absence of this subsection, +that includes the particular time. +SUBDIVISION C +Partnerships and Joint Ventures +Partnerships +66 (1) For the purposes of this Act, anything done by a +person as a member of a partnership is deemed to have +been done by the partnership in the course of the part- +nership’s activities and not to have been done by the per- +son. +Joint and several or solidary liability +(2) A partnership and each member or former member +(each of which is referred to in this subsection as the +“member”) of the partnership (other than a member that +is a limited partner and is not a general partner) are +jointly and severally, or solidarily, liable for +(a) the payment of all amounts that are required to be +paid by the partnership under this Act before or dur- +ing the period during which the member is a member +of the partnership or, if the member was a member of +the partnership at the time the partnership was dis- +solved, after the dissolution of the partnership, except +that +(i) the member is liable for the payment of amounts +that become payable before the period only to the +extent of the property that is regarded as property +of the partnership under the relevant laws of gener- +al application in force in a province relating to part- +nerships, and +(ii) the payment by the partnership or by any mem- +ber of the partnership of an amount in respect of +the liability discharges their liability to the extent of +that amount; and +(b) all other obligations under this Act that arose be- +fore or during that period for which the partnership is +liable or, if the member was a member of the partner- +ship at the time the partnership was dissolved, the +obligations that arose upon or as a consequence of the +dissolution. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 203 +Joint ventures +67 (1) For the purposes of this Act, anything done by a +participant in a joint venture, or by an operator of the +joint venture, in the course of the activities for which the +joint venture agreement was entered into are deemed to +have been done by the joint venture in the course of the +joint venture’s activities and not to have been done by the +participant or operator. +Joint and several or solidary liability +(2) A joint venture and each participant in, or operator +of, the joint venture (each of which is referred to in this +subsection as the “member”) are jointly and severally, or +solidarily, liable for +(a) the payment of all amounts that become payable +by the joint venture under this Act before or during +the period during which the member is a participant +in, or operator of, the joint venture, except that the +payment by the joint venture or by any member of an +amount in respect of the liability discharges their lia- +bility to the extent of that amount; and +(b) all other obligations under this Act that arose be- +fore or during that period for which the joint venture +is liable. +SUBDIVISION D +Anti-avoidance +Definitions +68 (1) The following definitions apply in this section. +tax benefit means a reduction, an avoidance or a defer- +ral of an amount of tax or other amount payable by a per- +son under this Act or an increase in a rebate or other +amount payable to a person under this Act. (avantage +fiscal) +tax-related consequences to a person means the +amount of tax, net tax, rebate or other amount payable +by, or payable to, the person under this Act, or any other +amount that is relevant for the purposes of computing +that amount. (attribut fiscal) +transaction includes an arrangement or event. (opéra- +tion) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 204 +General anti-avoidance provision +(2) If a transaction is an avoidance transaction, the tax- +related consequences to a person must be determined as +is reasonable in the circumstances in order to deny a tax +benefit that, in the absence of this section, would result +directly or indirectly from that transaction or from a se- +ries of transactions that includes that transaction. +Avoidance transaction +(3) An avoidance transaction means any transaction +(a) that, in the absence of this section, would result di- +rectly or indirectly in a tax benefit, unless the transac- +tion may reasonably be considered to have been un- +dertaken or arranged primarily for bona fide purposes +other than to obtain the tax benefit; or +(b) that is part of a series of transactions, which se- +ries, in the absence of this section, would result direct- +ly or indirectly in a benefit, unless the transaction may +reasonably be considered to have been undertaken or +arranged primarily for bona fide purposes other than +to obtain the tax benefit. +Provision not applicable +(4) For greater certainty, subsection (2) does not apply in +respect of a transaction if it may reasonably be consid- +ered that the transaction would not result directly or in- +directly in a misuse of the provisions of this Act or in an +abuse having regard to the provisions of this Act (other +than this section) read as a whole. +Determination of tax-related consequences +(5) Without restricting the generality of subsection (2), +in determining the tax-related consequences to a person, +as is reasonable in the circumstances, in order to deny a +tax benefit that would, in the absence of this section, re- +sult directly or indirectly from an avoidance transaction +(a) any rebate or any deduction in net tax may be al- +lowed or disallowed, in whole or in part; +(b) any rebate or deduction referred to in paragraph +(a) may, in whole or in part, be allocated to any per- +son; +(c) the nature of any payment or other amount may be +recharacterized; and +(d) the effects that would otherwise result from the +application of other provisions of this Act may be ig- +nored. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 205 +Exception +(6) Despite any other provision of this Act, the tax- +related consequences to any person following the appli- +cation of this section must only be determined through +an assessment, reassessment or additional assessment +involving the application of this section. +Definitions +69 (1) The following definitions apply in this section. +parameter change means a change in any of the follow- +ing: +(a) a formula, or an element of a formula, in a provi- +sion of this Act; +(b) a price threshold in respect of a subject item; +(c) a manner for determining the taxable amount of a +subject item or the amount of tax payable in respect of +a subject item; +(d) an activity described in subsection 11(3) or (4); or +(e) words or expressions defined in a provision of this +Act. (modification de paramètre) +tax benefit has the meaning assigned by subsection +68(1). (avantage fiscal) +transaction has the meaning assigned by subsection +68(1). (opération) +Parameter change — transactions +(2) If +(a) a transaction, or a series of transactions, involving +property is made between two or more persons, all of +whom are not dealing with each other at arm’s length +at the time any of those transactions are made, +(b) the transaction, any of the transactions in the se- +ries of transactions or the series of transactions would +in the absence of this section result directly or indi- +rectly in a tax benefit to one or more of the persons in- +volved in the transaction or series of transactions, and +(c) it may not reasonably be considered that the trans- +action, or the series of transactions, has been under- +taken or arranged primarily for bona fide purposes +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 206 +other than to obtain a tax benefit, arising from a pa- +rameter change, for one or more of the persons in- +volved in the transaction or series of transactions, +the amount of tax, net tax, rebate or other amount +payable by, or payable to, any of those persons under this +Act, or any other amount that is relevant for the purposes +of computing that amount must be determined as is rea- +sonable in the circumstances in order to deny the tax +benefit to any of those persons. +Denying tax benefit on transactions +(3) Despite any other provision of this Act, a tax benefit +must only be denied under subsection (2) through an as- +sessment, reassessment or additional assessment. +DIVISION 2 +Administration and Enforcement +SUBDIVISION A +Payments +Set-off of rebate +70 If, at any time, a person files a particular return un- +der section 55 in which the person reports an amount +that is required to be paid by the person under this Act +and the person claims a rebate under Subdivision B of +Division 4 of Part 1 or subsection 57(4) payable to the +person under this Act at that time, in the particular re- +turn or in another return, or in a separate application +filed under this Act with the particular return, the person +is deemed to have paid at that time, and the Minister is +deemed to have rebated at that time, an amount equal to +the lesser of the amount required to be paid and the +amount of the rebate. +Definition of electronic payment +71 (1) In this section, electronic payment means any +payment to the Receiver General that is made through +electronic services offered by a person described in any of +paragraphs (2)(a) to (d) or by any electronic means speci- +fied by the Minister. +Electronic payment +(2) Every person that is required under this Act to pay an +amount to the Receiver General must, if the amount +is $10,000 or more, make the payment by way of electron- +ic payment, unless the person cannot reasonably pay the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 207 +amount in that manner, to the account of the Receiver +General at or through +(a) a bank; +(b) a credit union; +(c) a corporation authorized under the laws of Canada +or a province to carry on the business of offering its +services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in indebtedness on the security of mortgages +on real property or hypothecs on immovables. +Small amounts owing +72 (1) If, at any time, the total of all unpaid amounts +owing by a person to the Receiver General under this Act +does not exceed $2.00, the amount owing by the person is +deemed to be nil. +Small amounts payable +(2) If, at any time, the total of all amounts payable by the +Minister to a person under this Act does not ex- +ceed $2.00, the Minister may apply those amounts +against any amount owing, at that time, by the person to +Her Majesty in right of Canada. However, if the person, +at that time, does not owe any amount to Her Majesty in +right of Canada, those amounts payable are deemed to be +nil. +Authority for separate returns +73 (1) A person that engages in one or more activities in +separate branches or divisions may file an application, in +the prescribed form and manner, with the Minister for +the authority to file separate returns and applications for +rebates under this Act in respect of a branch or division +specified in the application. +Authorization by Minister +(2) On receipt of the application, the Minister may, in +writing, authorize the person to file separate returns and +applications for rebates in relation to the specified +branch or division, subject to any conditions that the +Minister may at any time impose, if the Minister is satis- +fied that +(a) the branch or division can be separately identified +by reference to its location or the nature of the activi- +ties engaged in by it; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 208 +(b) separate records, books of account and accounting +systems are maintained in respect of the branch or di- +vision. +Revocation of authorization +(3) The Minister may revoke an authorization if +(a) the person, in writing, requests the Minister to re- +voke the authorization; +(b) the person fails to comply with any condition im- +posed in respect of the authorization or any provision +of this Act; +(c) the Minister is no longer satisfied that the require- +ments of subsection (2) in respect of the person are +met; or +(d) the Minister considers that the authorization is no +longer required. +Notice of revocation +(4) If the Minister revokes an authorization, the Minister +must send a notice in writing of the revocation to the per- +son and must specify in the notice the effective date of +the revocation. +Definition of electronic filing +74 (1) For the purposes of this section, electronic filing +means using electronic media in a manner specified in +writing by the Minister. +Electronic filing +(2) A person that is required to file with the Minister a +return under this Act or an application under Division 3 +or 4 of Part 1, and that meets the criteria specified in +writing by the Minister for the purposes of this section, +may file it by way of electronic filing. +Mandatory electronic filing +(3) The Minister may require that a return under this Act +or an application under Division 3 or 4 of Part 1 be filed +by way of electronic filing. +Deemed filing +(4) For the purposes of this Act, if a person files a return +under this Act or an application under Division 3 or 4 of +Part 1, by way of electronic filing, the return or applica- +tion, as the case may be, is deemed to be a return or an +application made in the prescribed form filed with the +Minister on the day on which the Minister acknowledges +acceptance of it. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 209 +Execution of returns, etc. +75 A return (other than a return filed by way of electron- +ic filing under section 74), certificate or other document +made under this Act (other than an exemption certificate +referred to in section 36) by a person that is not an indi- +vidual must be signed on behalf of the person by an indi- +vidual duly authorized to do so by the person or the gov- +erning body of the person and the following people are +deemed to be so duly authorized: +(a) if the person is a corporation or an association or +organization that has duly elected or appointed offi- +cers, the president, vice-president, secretary and trea- +surer, or other equivalent officers, of the person; and +(b) if the person is the estate or succession of a de- +ceased individual, the personal representative of the +estate or succession. +Extension of time +76 (1) The Minister may at any time extend, in writing, +the time for filing a return or providing information un- +der this Act. +Effect of extension +(2) If the Minister extends the time within which a per- +son must file a return or provide information under sub- +section (1), the following rules apply: +(a) the return must be filed, or the information must +be provided, within the time so extended; +(b) any amount payable that the person is required to +report in the return must be paid within the time so +extended; +(c) any interest payable under section 82 on the +amount referred to in paragraph (b) must be calculat- +ed as though the amount were required to be paid on +the day on which the extended time expires; and +(d) any penalty payable under section 107 in respect of +the return must be calculated as though the return +were required to be filed on the day on which the ex- +tended time expires. +Demand for return +77 The Minister may, on demand sent by the Minister, +require a person to file, within any reasonable time stipu- +lated in the demand, a return under this Act for any peri- +od designated in the demand. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 210 +SUBDIVISION B +Administration and Officers +Minister’s duty +78 The Minister must administer and enforce this Act +and the Commissioner may exercise the powers and per- +form the duties of the Minister under this Act. +Staff +79 (1) The persons that are necessary to administer and +enforce this Act are to be appointed, employed or en- +gaged in the manner authorized by law. +Delegation of powers +(2) The Minister may authorize any person employed or +engaged by the Canada Revenue Agency or who occupies +a position of responsibility in the Canada Revenue Agen- +cy to exercise powers or perform duties of the Minister, +including any judicial or quasi-judicial power or duty of +the Minister, under this Act. +Administration of oaths +80 Any person, if designated by the Minister for the pur- +pose, may administer oaths and take and receive affi- +davits, declarations and affirmations for the purposes of +or incidental to the administration or enforcement of this +Act, and every person so designated has for those pur- +poses all the powers of a commissioner for administering +oaths or taking affidavits. +Inquiry +81 (1) The Minister may, for any purpose related to the +administration or enforcement of this Act, authorize any +person, whether or not the person is an officer of the +Canada Revenue Agency, to make any inquiry that the +Minister may deem necessary with reference to anything +relating to the administration or enforcement of this Act. +Appointment of hearing officer +(2) If the Minister, under subsection (1), authorizes a +person to make an inquiry, the Minister must forthwith +apply to the Tax Court of Canada for an order appointing +a hearing officer before whom the inquiry will be held. +Powers of hearing officer +(3) For the purposes of an inquiry authorized under sub- +section (1), a hearing officer appointed under subsection +(2) in relation to the inquiry has all the powers conferred +on a commissioner by sections 4 and 5 of the Inquiries +Act and that may be conferred on a commissioner under +section 11 of that Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 211 +When powers to be exercised +(4) A hearing officer appointed under subsection (2) in +relation to an inquiry must exercise the powers conferred +on a commissioner by section 4 of the Inquiries Act in re- +lation to any persons that the person authorized to make +the inquiry considers appropriate for the conduct of the +inquiry, but the hearing officer is not to exercise the pow- +er to punish any person unless, on application by the +hearing officer, a judge, including a judge of a county +court, certifies that the power may be exercised in the +matter disclosed in the application and the applicant has +given to the person in respect of whom the power is pro- +posed to be exercised 24 hours notice of the hearing of +the application, or any shorter notice that the judge con- +siders reasonable. +Rights of witnesses +(5) Any person who gives evidence in an inquiry autho- +rized under subsection (1) is entitled to be represented by +counsel and, on request made by the person to the Minis- +ter, to receive a transcript of that evidence. +Rights of person investigated +(6) Any person whose affairs are investigated in the +course of an inquiry authorized under subsection (1) is +entitled to be present and to be represented by counsel +throughout the inquiry unless the hearing officer ap- +pointed under subsection (2), on application by the Min- +ister or a person giving evidence, orders otherwise in re- +lation to the whole or any part of the inquiry, on the +ground that the presence of the person and the person’s +counsel, or either of them, would be prejudicial to the ef- +fective conduct of the inquiry. +SUBDIVISION C +Interest +Specified rate of interest +82 (1) For the purposes of every provision of this Act +that requires interest to be computed at a specified rate +(a) if the interest is to be paid or applied on an +amount payable by the Minister to a person, the speci- +fied rate in effect during a calendar quarter is +(i) the prescribed rate, or +(ii) if no rate is prescribed under subparagraph (i), +the interest rate determined for the calendar quar- +ter under subsection 2(2) of the Interest Rates (Ex- +cise Act, 2001) Regulations; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 212 +(b) in any other case, the specified rate in effect dur- +ing a calendar quarter is +(i) the prescribed rate, or +(ii) if no rate is prescribed under subparagraph (i), +the interest rate determined for the calendar quar- +ter under subsection 2(1) of the Interest Rates (Ex- +cise Act, 2001) Regulations. +Compound interest +(2) If a person fails to pay an amount to the Receiver +General as and when required under this Act, the person +must pay to the Receiver General interest on the amount. +The interest must be compounded daily at the specified +rate and computed for the period that begins on the first +day after the day on or before which the amount was re- +quired to be paid and that ends on the day the amount is +paid. +Payment of interest that is compounded +(3) For the purposes of subsection (2), interest that is +compounded on a particular day on an unpaid amount of +a person is deemed to be required to be paid by the per- +son to the Receiver General at the end of the particular +day, and, if the person has not paid the interest so com- +puted by the end of the day after the particular day, the +interest must be added to the unpaid amount at the end +of the particular day. +Payment before specified date +(4) If the Minister has served a demand that a person +pay on or before a specified date all amounts payable by +the person under this Act on the date of the demand, and +the person pays the amount demanded on or before the +specified date, the Minister must waive any interest that +would otherwise apply in respect of the amount demand- +ed for the period beginning on the first day following the +date of the demand and ending on the day of payment. +Compound interest on amounts owed by Her Majesty +83 Interest must be compounded daily at the specified +rate on amounts owed under this Act by Her Majesty in +right of Canada to a person and computed for the period +beginning on the first day after the day on which the +amount is required to be paid by Her Majesty in right of +Canada and ending on the day on which the amount is +paid or is applied against an amount owed by the person +to Her Majesty in right of Canada. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 213 +Interest if Act amended +84 For greater certainty, if a provision of an Act amends +this Act and provides that the amendment comes into +force on, or applies as of, a particular day that is before +the day on which the provision is assented to, the provi- +sions of this Act that relate to the calculation and pay- +ment of interest apply in respect of the amendment as +though the provision had been assented to on the partic- +ular day. +Waiving or reducing interest +85 (1) The Minister may, on or before the day that is 10 +calendar years after the end of a reporting period of a +person, or on application by the person on or before that +day, waive, cancel or reduce any interest payable by the +person under this Act on an amount that is required to be +paid by the person under this Act in respect of the report- +ing period. +Interest where amounts waived or reduced +(2) If a person has paid an amount of interest and the +Minister has waived or reduced under subsection (1) any +portion of the amount, the Minister must pay interest at +the specified rate on an amount equal to the portion of +the amount that was waived or reduced beginning on the +day that is 30 days after the day on which the Minister re- +ceived a request in a manner satisfactory to the Minister +to apply that subsection and ending on the day on which +the portion is rebated to the person. +Cancellation of penalties and interest +86 If at any time a person pays all tax and amounts un- +der section 58 payable by the person under this Act for a +reporting period of the person and, immediately before +that time, the total, for the reporting period, of all inter- +est payable by the person under section 82 and penalties +payable under section 107 is not more than $25, the Min- +ister may cancel the total of the penalties and interest. +Dishonoured instruments +87 For the purposes of this Act and section 155.1 of the +Financial Administration Act, any charge that is payable +at any time by a person under the Financial Administra- +tion Act in respect of an instrument tendered in payment +or settlement of an amount that is payable under this Act +is deemed to be an amount that is payable by the person +at that time under this Act. In addition, Part II of the In- +terest and Administrative Charges Regulations does not +apply to the charge and any debt under subsection +155.1(3) of the Financial Administration Act in respect of +the charge is deemed to be extinguished at the time the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 214 +total of the amount and any applicable interest under this +Act is paid. +SUBDIVISION D +Records and Information +Keeping records +88 (1) Every person that pays or is required to pay an +amount of tax, every person that is required under this +Act to file a return and every person that makes an appli- +cation for a rebate must keep all records that are neces- +sary to enable the determination of the person’s liabilities +and obligations under this Act or the amount of any re- +bate to which the person is entitled under this Act and +whether the person has complied with this Act. +Minister may specify information +(2) The Minister may specify the form a record is to take +and any information that the record must contain. +Language and location of record +(3) Unless otherwise authorized by the Minister, a record +must be kept in Canada in English or in French. +Electronic records +(4) Every person required under this Act to keep a record +that does so electronically must ensure that all equip- +ment and software necessary to make the record intelligi- +ble are available during the retention period required for +the record. +Exemptions +(5) The Minister may, on any terms and conditions that +are acceptable to the Minister, exempt a person or a class +of persons from the requirement in subsection (4). +Inadequate records +(6) If a person fails to keep adequate records for the pur- +poses of this Act, the Minister may, in writing, require +the person to keep any records that the Minister may +specify, and the person must keep the records specified +by the Minister. +General period for retention +(7) Every person that is required to keep records must +retain them until the expiry of six years after the end of +the year to which they relate or for any other period that +may be prescribed. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 215 +Objection or appeal +(8) If a person that is required under this Act to keep +records serves a notice of objection or is a party to an ap- +peal or reference under this Act, the person must retain +every record that pertains to the subject-matter of the ob- +jection, appeal or reference until the objection, appeal or +reference is finally disposed of. +Demand by Minister +(9) If the Minister is of the opinion that it is necessary +for the administration or enforcement of this Act, the +Minister may, by a demand served personally or sent by +confirmed delivery service, require any person required +under this Act to keep records to retain those records for +any period that is specified in the demand, and the per- +son must comply with the demand. +Permission for earlier disposal +(10) A person that is required under this Act to keep +records may dispose of them before the expiry of the pe- +riod during which they are required to be kept if written +permission for their disposal is given by the Minister. +Electronic funds transfer +89 For greater certainty, information obtained by the +Minister under Part XV.1 of the Income Tax Act may be +used for the purposes of this Act. +Requirement to provide information or record +90 (1) Despite any other provision of this Act, the Min- +ister may, subject to subsection (3), for any purpose re- +lated to the administration or enforcement of this Act, by +a notice served or sent in accordance with subsection (2), +require a person resident in Canada or a person that is +not resident in Canada but that is engaged in activities in +Canada to provide any information or record. +Notice +(2) A notice referred to in subsection (1) may be +(a) served personally; +(b) sent by confirmed delivery service; or +(c) sent electronically to a bank or credit union that +has provided written consent to receive notices under +subsection (1) electronically. +Unnamed persons +(3) The Minister must not impose on any person (in this +section referred to as a “third party”) a requirement to +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 216 +provide information or any record relating to one or +more unnamed persons unless the Minister first obtains +the authorization of a judge under subsection (4). +Judicial authorization +(4) A judge of the Federal Court may, on application by +the Minister and subject to any conditions that the judge +considers appropriate, authorize the Minister to impose +on a third party a requirement under subsection (1) relat- +ing to an unnamed person or more than one unnamed +person (in this subsection referred to as the “group”) if +the judge is satisfied by information on oath that +(a) the person or group is ascertainable; and +(b) the requirement is made to verify compliance by +the person or persons in the group with any obligation +under this Act. +Definitions +91 (1) The following definitions apply in this section. +authorized person means a person who is engaged or +employed, or who was formerly engaged or employed, by +or on behalf of Her Majesty in right of Canada to assist in +carrying out the provisions of this Act. (personne auto- +risée) +business number means the number (other than a So- +cial Insurance Number) used by the Minister to identify a +person registered for the purposes of this Act. (numéro +d’entreprise) +confidential information means information of any +kind and in any form that relates to one or more persons +and that is +(a) obtained by or on behalf of the Minister for the +purposes of this Act, or +(b) prepared from information referred to in para- +graph (a), +but does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates and, for the purposes of applying subsections (3), +(13) and (15) to a representative of a government entity +that is not an official, includes only the information de- +scribed in subsection (6). (renseignement confidentiel) +court of appeal has the same meaning as in section 2 of +the Criminal Code. (cour d’appel) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 217 +government entity does not include a local authority +determined by the Minister to be a municipality under +paragraph (b) of the definition municipality in subsec- +tion 2(1). (entité gouvernementale) +official means a person that is employed in the service +of, that occupies a position of responsibility in the service +of, or that is engaged by or on behalf of Her Majesty in +right of Canada or a province, or a person that was for- +merly so employed, that formerly occupied such a posi- +tion or that formerly was so engaged. (fonctionnaire) +representative of a government entity means a person +that is employed in the service of, that occupies a posi- +tion of responsibility in the service of, or that is engaged +by or on behalf of, a government entity, and includes, for +the purposes of subsections (2), (3), (13) and (15), a per- +son that was formerly so employed, that formerly occu- +pied such a position or that formerly was so engaged. +(représentant) +Provision of confidential information +(2) Except as authorized under this section, an official or +other representative of a government entity must not +knowingly +(a) provide, or allow to be provided, to any person any +confidential information; +(b) allow any person to have access to any confidential +information; or +(c) use any confidential information other than in the +course of the administration or enforcement of this +Act. +Confidential information evidence not compellable +(3) Despite any other Act of Parliament or other law, no +official or other representative of a government entity is +required, in connection with any legal proceedings, to +give or produce evidence relating to any confidential in- +formation. +Communications — proceedings have been +commenced +(4) Subsections (2) and (3) do not apply in respect of +(a) criminal proceedings, either by indictment or on +summary conviction, that have been commenced by +the laying of an information or the preferring of an in- +dictment, under an Act of Parliament; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 218 +(b) any legal proceedings relating to the administra- +tion or enforcement of this Act, any other Act of Par- +liament or law of a province that provides for the im- +position of a duty or tax, the Canada Pension Plan, +the Employment Insurance Act or Part 1 of the Green- +house Gas Pollution Pricing Act. +Authorized provision of confidential information +(5) The Minister may provide appropriate persons with +any confidential information that may reasonably be re- +garded as necessary solely for a purpose relating to the +life, health or safety of an individual or to the environ- +ment in Canada or any other country. +Disclosure of confidential information +(6) An official may provide any confidential information +to a person identified in subsection 211(6) of the Excise +Act, 2001, but only to the extent that the information is +described in that subsection and solely for the applicable +purposes identified in that subsection with any modifica- +tions that the circumstances require, including reading +references to the Excise Act, 2001 as references to this +Act. +Restrictions on information sharing +(7) No information may be provided to a representative +of a government entity under subsection (6) in connec- +tion with a program, activity or service provided or un- +dertaken by the government entity unless the govern- +ment entity uses the business number as an identifier in +connection with the program, activity or service. +Public disclosure +(8) The Minister may, in connection with a program, ac- +tivity or service provided or undertaken by the Minister, +make available to the public +(a) the business number of, and the name of (includ- +ing any trade name or other name used by), the holder +of a business number; and +(b) a copy of, or information contained on, a tax cer- +tificate issued under section 37 or a notice of revoca- +tion in respect of such a certificate. +Public disclosure by representative of government +entity +(9) A representative of a government entity may, in con- +nection with a program, activity or service provided or +undertaken by the government entity, make available to +the public the business number of, and the name of +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 219 +(including any trade name or other name used by), the +holder of a business number, if +(a) a representative of the government entity was pro- +vided with that information in accordance with sub- +section (6); and +(b) the government entity uses the business number +as an identifier in connection with the program, activi- +ty or service. +Serious offences +(10) An official may provide information to a law en- +forcement officer of an appropriate police organization in +the circumstances described in subsection 211(6.4) of the +Excise Act, 2001. +Threats to security +(11) An official may provide information to the head, or +their delegate, of a recipient Government of Canada insti- +tution listed in Schedule 3 to the Security of Canada In- +formation Sharing Act in the circumstances described in +subsection 211(6.5) of the Excise Act, 2001. +Measures to prevent unauthorized use or disclosure +(12) The person presiding at a legal proceeding relating +to the supervision, evaluation or discipline of an autho- +rized person may order any measures that are necessary +to ensure that confidential information is not used or +provided to any person for any purpose not relating to +that proceeding, including +(a) holding a hearing in camera; +(b) banning the publication of the information; +(c) concealing the identity of the person to whom the +information relates; and +(d) sealing the records of the proceeding. +Disclosure to person or on consent +(13) An official or other representative of a government +entity may provide confidential information relating to a +person +(a) to that person; and +(b) with the consent of that person, to any other per- +son. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 220 +Confirmation of registration and business number +(14) On being provided by any person with information +specified by the Minister sufficient to identify a single +person and a number, an official may confirm or deny +that the following statements are both true: +(a) the identified person is registered under Division 5 +of Part 1; and +(b) the number is the business number of the identi- +fied person. +Appeal from order or direction +(15) An order or direction that is made in the course of +or in connection with any legal proceedings and that re- +quires an official or other representative of a government +entity to give or produce evidence relating to any confi- +dential information may, by notice served on all interest- +ed parties, be appealed forthwith by the Minister or by +the person against whom the order or direction is made +to +(a) the court of appeal of the province in which the or- +der or direction is made, in the case of an order or di- +rection made by a court or other tribunal established +under the laws of the province, whether that court or +tribunal is exercising a jurisdiction conferred by the +laws of Canada; or +(b) the Federal Court of Appeal, in the case of an or- +der or direction made by a court or other tribunal es- +tablished under the laws of Canada. +Disposition of appeal +(16) The court to which an appeal is taken under subsec- +tion (15) may allow the appeal and quash the order or di- +rection appealed from or may dismiss the appeal, and the +rules of practice and procedure from time to time govern- +ing appeals to the courts must apply, with any modifica- +tions that the circumstances require, in respect of an ap- +peal instituted under subsection (15). +Stay +(17) An appeal instituted under subsection (15) must +stay the operation of the order or direction appealed +from until judgment is pronounced. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 221 +SUBDIVISION E +Assessments +Assessment +92 (1) The Minister may assess a person for any amount +of tax or other amount payable by the person under this +Act and may, despite any previous assessment covering, +in whole or in part, the same matter, vary the assess- +ment, reassess the person or make any additional assess- +ments that the circumstances require. +Liability not affected +(2) The liability of a person to pay an amount under this +Act is not affected by an incorrect or incomplete assess- +ment or by the fact that no assessment has been made. +Minister not bound +(3) The Minister is not bound by any return, application +or information provided by or on behalf of any person +and may make an assessment despite any return, appli- +cation or information provided or not provided. +Assessment valid and binding +(4) An assessment, subject to being vacated on an objec- +tion or appeal under this Act and subject to a reassess- +ment, is deemed to be valid and binding. +Assessment deemed valid +(5) Subject to being reassessed or vacated as a result of +an objection or appeal under this Act, an assessment is +deemed to be valid and binding despite any error, defect +or omission in the assessment or in any proceeding un- +der this Act relating to it. +Rebate on reassessment +(6) If a person has paid an amount assessed under this +section and the amount paid exceeds the amount deter- +mined on reassessment to have been payable by the per- +son, the Minister must pay a rebate to the person equal +to the excess and, for the purpose of section 83, the re- +bate is deemed to have been required to be paid on the +day on which the amount was paid to the Minister to- +gether with interest on the excess at the specified rate for +the period beginning on the day the amount was paid by +the person and ending on the day the rebate is paid. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 222 +Determination of rebates +(7) In making an assessment, the Minister may take into +account any rebate payable to the person being assessed +under this Act. If the Minister does so, the person is +deemed to have applied for the rebate under this Act on +the day the notice of assessment is sent. +Interest on cancelled amounts +(8) Despite subsection (6), if a person has paid an +amount of interest or penalty and the Minister waives or +cancels that amount under section 85 or 120, the Minister +must rebate the amount to the person, together with in- +terest on the amount at the specified rate for the period +beginning on the day that is 30 days after the day on +which the Minister received a request in a manner satis- +factory to the Minister to apply that section and ending +on the day on which the rebate is paid. +Assessment of rebate +93 (1) On receipt of an application made by a person for +a rebate under this Act, the Minister must, without delay, +consider the application and assess the amount of the re- +bate, if any, payable to the person. +Reassessment +(2) The Minister may reassess or make an additional as- +sessment of the amount of a rebate despite any previous +assessment of the amount of the rebate. +Assessment of overpayment of rebate +(3) The Minister may assess, reassess or make an addi- +tional assessment of an amount payable by a person un- +der section 58 despite any previous assessment of the +amount. +Payment +(4) If, on assessment under this section, the Minister de- +termines that a rebate is payable to a person, the Minis- +ter must pay the rebate to the person. +Interest +(5) If a rebate under this section is paid to a person, the +Minister must pay interest at the specified rate to the +person on the rebate for the period beginning on the day +that is 30 days after the day on which the application for +the rebate is filed with the Minister and ending on the +day on which the rebate is paid. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 223 +Restriction on payment by Minister +94 An amount under section 92 or 93 is not to be paid to +a person by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Excise Act, 2001 and +Part 1 of the Greenhouse Gas Pollution Pricing Act have +been filed with the Minister. +Notice of assessment +95 (1) After making an assessment under this Act, the +Minister must send to the person assessed a notice of the +assessment. +Payment of remainder +(2) If the Minister has assessed a person for an amount, +any portion of that amount then remaining unpaid is +payable to the Receiver General as of the date of the no- +tice of assessment. +Limitation period for assessments +96 (1) Subject to subsections (3) to (7) and (10), no as- +sessment in respect of an amount of tax or other amount +payable by a person under this Act must be made more +than four years after it became payable by the person un- +der this Act. +Period for assessment of rebate +(2) Subject to subsections (3) to (7) and (10), an assess- +ment under subsection 93(1) of the amount of a rebate +may be made at any time, but a reassessment or addi- +tional assessment under section 93 or an assessment un- +der subsection 93(3) in respect of an amount paid or ap- +plied as a rebate or of an amount paid or applied as inter- +est in respect of an amount paid or applied as a rebate is +not to be made more than four years after the day the ap- +plication for the rebate was filed in accordance with this +Act. +Exception — objection or appeal +(3) A variation of an assessment, or a reassessment, in +respect of an amount of tax or other amount payable un- +der this Act by a person may be made at any time if the +variation or reassessment is made +(a) to give effect to a decision on an objection or ap- +peal; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 224 +(b) with the written consent of an appellant to dispose +of an appeal; or +(c) to give effect to an alternative basis or argument +advanced by the Minister under subsection (7). +Exception — neglect or fraud +(4) An assessment in respect of any matter may be made +at any time if the person to be assessed has, in respect of +that matter, +(a) made a misrepresentation that is attributable to +their neglect, carelessness or wilful default; or +(b) committed fraud with respect to a return or an ap- +plication for a rebate filed under this Act. +Exception — other period +(5) If, in making an assessment, the Minister determines +that a person has paid in respect of any matter an +amount as or on account of tax, or net tax, payable for a +particular reporting period of the person that was in fact +payable for another reporting period of the person, the +Minister may at any time make an assessment for that +other period in respect of that matter. +Exception — adjustment to rebate +(6) If the result of a reassessment on an objection to, or a +decision on an appeal from, an assessment is to reduce +the amount of tax, or net tax, payable by a person and, by +reason of the reduction, any rebate claimed by the person +for a reporting period, or in an application for a rebate, +should be reduced, the Minister may at any time assess +or reassess that reporting period or that application for +rebate, as the case may be, only for the purpose of taking +the reduction of tax into account in respect of the rebate. +Alternative basis or argument +(7) The Minister may advance an alternative basis or ar- +gument in support of an assessment of a person, or in +support of all or any portion of the total amount deter- +mined on assessment to be payable by a person under +this Act, at any time after the period otherwise limited by +subsection (1) or (2) for making the assessment unless, +on an appeal under this Act, +(a) there is relevant evidence that the person is no +longer able to adduce without leave of the court; and +(b) it is not appropriate in the circumstances for the +court to order that the evidence be adduced. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 225 +Limitation +(8) If a reassessment of a person is made that gives effect +to an alternative basis or argument advanced by the Min- +ister under subsection (7) in support of a particular as- +sessment of the person, the Minister is not to reassess for +an amount that is greater than the total amount of the +particular assessment. +Exception +(9) Subsection (8) does not apply to any portion of an +amount determined on reassessment that the Minister +would be entitled to reassess under this Act at any time +after the period otherwise limited by subsection (1) or (2) +for making the reassessment if this Act were read without +reference to subsection (7). +Exception — waiver +(10) An assessment in respect of any matter specified in +a waiver filed under subsection (11) may be made at any +time within the period specified in the waiver unless the +waiver has been revoked under subsection (12), in which +case an assessment may be made at any time during the +180 days that the waiver remains in effect. +Filing of waiver +(11) Any person may, within the time otherwise limited +by subsection (1) or (2) for an assessment, waive the ap- +plication of subsection (1) or (2) by filing with the Minis- +ter a waiver in the prescribed form specifying the period +for which, and the matter in respect of which, the person +waives the application of that subsection. +Revocation of waiver +(12) Any person that has filed a waiver may revoke it by +filing with the Minister a notice of revocation of the waiv- +er in the prescribed form and manner. The waiver re- +mains in effect for 180 days after the day on which the +notice is filed. +SUBDIVISION F +Objections to Assessment +Objection to assessment +97 (1) Any person that has been assessed and that ob- +jects to the assessment may, within 90 days after the date +of the notice of the assessment, file with the Minister a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 226 +notice of objection in the prescribed form and manner +setting out the reasons for the objection and all relevant +facts. +Issue to be decided +(2) A notice of objection must +(a) reasonably describe each issue to be decided; +(b) specify in respect of each issue the relief sought, +expressed as the change in any amount that is relevant +for the purposes of the assessment; and +(c) provide the facts and reasons relied on by the per- +son in respect of each issue. +Late compliance +(3) Despite subsection (2), if a notice of objection does +not include the information required under paragraph +(2)(b) or (c) in respect of an issue to be decided that is +described in the notice, the Minister may, in writing, re- +quest the person to provide the information, and that +paragraph is deemed to be complied with in respect of +the issue if, within 60 days after the day on which the re- +quest is made, the person submits the information in +writing to the Minister. +Limitation on objections +(4) Despite subsection (1), if a person has filed a notice +of objection to an assessment (in this subsection referred +to as the “earlier assessment”) and the Minister makes a +particular assessment under subsection (8) as a result of +the notice of objection, unless the earlier assessment was +made in accordance with an order of a court vacating, +varying or restoring an assessment or referring an assess- +ment back to the Minister for reconsideration and re- +assessment, the person may object to the particular as- +sessment in respect of an issue +(a) only if the person complied with subsection (2) in +the notice with respect to that issue; and +(b) only with respect to the relief sought in respect of +that issue as specified by the person in the notice. +Application — subsection (4) +(5) Subsection (4) does not limit the right of the person +to object to the particular assessment in respect of an is- +sue that was part of the particular assessment and not +part of the earlier assessment. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 227 +Limitation on objections +(6) Despite subsection (1), no objection may be made by +a person in respect of an issue for which the right of ob- +jection has been waived in writing by the person. +Acceptance of objection +(7) The Minister may accept a notice of objection even +though it was not filed in the prescribed form and man- +ner. +Consideration of objection +(8) On receipt of a notice of objection, the Minister must, +without delay, reconsider the assessment and vacate or +confirm it or make a reassessment. +Waiving reconsideration +(9) If, in a notice of objection, a person that wishes to ap- +peal directly to the Tax Court of Canada requests the +Minister not to reconsider the assessment objected to, +the Minister may confirm the assessment without recon- +sideration. +Notice of decision +(10) After reconsidering an assessment under subsection +(8) or confirming an assessment under subsection (9), +the Minister must notify the person objecting to the as- +sessment of the Minister’s decision in writing. +Extension of time by Minister +98 (1) If no objection to an assessment is filed under +section 97 within the time limited under this Act, a per- +son may make an application to the Minister to extend +the time for filing a notice of objection and the Minister +may grant the application. +Contents of application +(2) An application must set out the reasons why the no- +tice of objection was not filed within the time limited un- +der this Act for doing so. +How application made +(3) An application must be made by delivering or mail- +ing, to the Assistant Commissioner of the Appeals Branch +of the Canada Revenue Agency, the application accompa- +nied by a copy of the notice of objection. +Defect in application +(4) The Minister may accept an application even though +it was not made in accordance with subsection (3). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 228 +Duties of Minister +(5) On receipt of an application, the Minister must, with- +out delay, consider the application and grant or refuse it, +and must notify the person of the decision in writing. +Date of objection if application granted +(6) If an application is granted, the notice of objection is +deemed to have been filed on the day of the decision of +the Minister. +Conditions — grant of application +(7) An application is not to be granted under this section +unless +(a) the application is made within one year after the +expiry of the time limited under this Act for objecting; +and +(b) the person demonstrates that +(i) within the time limited under this Act for object- +ing, the person +(A) was unable to act or to give a mandate to act +in their name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, and +(iii) the application was made as soon as circum- +stances permitted it to be made. +SUBDIVISION G +Appeal +Extension of time by Tax Court of Canada +99 (1) A person that has made an application under sec- +tion 98 may apply to the Tax Court of Canada to have the +application granted after either +(a) the Minister has refused the application, or +(b) 90 days have elapsed after the day on which the +application was made and the Minister has not noti- +fied the person of the Minister’s decision. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 229 +When application may not be made +(2) No application may be made after the expiry of 30 +days after the day on which the decision referred to in +subsection 98(5) is sent to the person. +How application made +(3) An application must be made by filing in the Registry +of the Tax Court of Canada, in accordance with the Tax +Court of Canada Act, three copies of the documents de- +livered or mailed under subsection 98(3). +Copy to Commissioner +(4) The Tax Court of Canada must send a copy of the ap- +plication to the Commissioner. +Powers of Tax Court of Canada +(5) The Tax Court of Canada may dispose of an applica- +tion by dismissing or granting it and, in granting it, the +Court may impose any terms that it considers just or or- +der that the notice of objection be deemed to be a valid +objection as of the date of the order. +When application to be granted +(6) An application must not be granted under this sec- +tion unless +(a) the application under subsection 98(1) was made +within one year after the expiry of the time limited un- +der this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited under this Act for object- +ing, the person +(A) was unable to act or to give a mandate to act +in their name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application un- +der this section and the circumstances of the case, it +would be just and equitable to grant the applica- +tion, and +(iii) the application under subsection 98(1) was +made as soon as circumstances permitted it to be +made. +Appeal to Tax Court of Canada +100 (1) Subject to subsection (2), a person that has filed +a notice of objection to an assessment may appeal to the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 230 +Tax Court of Canada to have the assessment vacated or a +reassessment made after +(a) the Minister has confirmed the assessment or has +reassessed; or +(b) 180 days have elapsed after the day on which the +notice of objection was filed and the Minister has not +notified the person that the Minister has vacated or +confirmed the assessment or has reassessed. +No appeal +(2) No appeal under subsection (1) may be instituted af- +ter the expiry of 90 days after the day on which notice +that the Minister has reassessed or confirmed the assess- +ment is sent to the person under subsection 97(10). +Amendment of appeal +(3) The Tax Court of Canada may, on any terms that it +sees fit, authorize a person that has instituted an appeal +in respect of a matter to amend the appeal to include any +further assessment in respect of the matter that the per- +son is entitled under this section to appeal. +Extension of time to appeal +101 (1) If no appeal to the Tax Court of Canada under +section 100 has been instituted within the time limited by +that section for doing so, a person may make an applica- +tion to the Tax Court of Canada for an order extending +the time within which an appeal may be instituted, and +the Court may make an order extending the time for ap- +pealing and may impose any terms that it considers just. +Contents of application +(2) An application must set out the reasons why the ap- +peal was not instituted within the time limited under sec- +tion 100 for doing so. +How application made +(3) An application must be made by filing in the Registry +of the Tax Court of Canada, in accordance with the Tax +Court of Canada Act, three copies of the application to- +gether with three copies of the notice of appeal. +Copy to Deputy Attorney General of Canada +(4) The Tax Court of Canada must send a copy of the ap- +plication to the office of the Deputy Attorney General of +Canada. +When order to be made +(5) An order must not be made under this section unless +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 231 +(a) the application is made within one year after the +expiry of the time limited under section 100 for ap- +pealing; and +(b) the person demonstrates that +(i) within the time limited under section 100 for ap- +pealing, the person +(A) was unable to act or to give a mandate to act +in their name, or +(B) had a bona fide intention to appeal, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, +(iii) the application was made as soon as circum- +stances permitted it to be made, and +(iv) there are reasonable grounds for the appeal. +Limitation on appeals to Tax Court of Canada +102 (1) Despite section 100, if a person has filed a notice +of objection to an assessment, the person may appeal to +the Tax Court of Canada to have the assessment vacated, +or a reassessment made, only with respect to +(a) an issue in respect of which the person has com- +plied with subsection 97(2) in the notice and the relief +sought in respect of the issue as specified by the per- +son in the notice; or +(b) an issue described in subsection 97(5) if the person +was not required to file a notice of objection to the as- +sessment that gave rise to the issue. +No appeal if waiver +(2) Despite section 100, a person may not appeal to the +Tax Court of Canada to have an assessment vacated or +varied in respect of an issue for which the right of objec- +tion or appeal has been waived in writing by the person. +Institution of appeals +103 An appeal to the Tax Court of Canada under this Act +must be instituted in accordance with the Tax Court of +Canada Act. +Disposition of appeal +104 The Tax Court of Canada may dispose of an appeal +from an assessment by +(a) dismissing it; or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 232 +(b) allowing it and +(i) vacating the assessment, or +(ii) referring the assessment back to the Minister +for reconsideration and reassessment. +References to Tax Court of Canada +105 (1) If the Minister and another person agree in +writing that a question arising under this Act, in respect +of any assessment or proposed assessment of the person, +should be determined by the Tax Court of Canada, that +question must be determined by that Court. +Time during consideration not to count +(2) For the purpose of making an assessment of a person +that agreed in writing to the determination of a question, +filing a notice of objection to an assessment or instituting +an appeal from an assessment, the time between the day +on which proceedings are instituted in the Tax Court of +Canada to have a question determined and the day on +which the question is finally determined must not be +counted in the computation of +(a) the four-year period referred to in subsection +96(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 97; or +(c) the period within which an appeal may be institut- +ed under section 100. +Reference of common questions to Tax Court of +Canada +106 (1) If the Minister is of the opinion that a question +arising out of one and the same transaction or occurrence +or series of transactions or occurrences is common to as- +sessments or proposed assessments in respect of two or +more persons, the Minister may apply to the Tax Court of +Canada for a determination of the question. +Contents of application +(2) An application must set out +(a) the question in respect of which the Minister re- +quests a determination; +(b) the names of the persons that the Minister seeks to +have bound by the determination; and +(c) the facts and reasons on which the Minister relies +and on which the Minister based or intends to base as- +sessments of each person named in the application. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 233 +Service +(3) A copy of the application must be served by the Min- +ister on each of the persons named in it and on any other +person that, in the opinion of the Tax Court of Canada, is +likely to be affected by the determination of the question. +Determination by Tax Court of Canada of question +(4) If the Tax Court of Canada is satisfied that a determi- +nation of a question set out in an application will affect +assessments or proposed assessments in respect of two +or more persons that have been served with a copy of the +application and that are named in an order of the Tax +Court of Canada under this subsection, it may +(a) if none of the persons named in the order has ap- +pealed from such an assessment, proceed to determine +the question in any manner that it considers appropri- +ate; or +(b) if one or more of the persons named in the order +has or have appealed, make any order that it considers +appropriate joining a party or parties to that appeal or +those appeals and proceed to determine the question. +Determination final and conclusive +(5) Subject to subsection (6), if a question set out in an +application is determined by the Tax Court of Canada, +the determination is final and conclusive for the purpos- +es of any assessments of persons named by the Court un- +der subsection (4). +Appeal +(6) If a question set out in an application is determined +by the Tax Court of Canada, the Minister or any of the +persons that have been served with a copy of the applica- +tion and that are named in an order of the Court under +subsection (4) may, in accordance with the provisions of +this Act, the Tax Court of Canada Act or the Federal +Courts Act, as they relate to appeals from or applications +for judicial review of decisions of the Tax Court of +Canada, appeal from the determination. +Parties to appeal +(7) The parties that are bound by a determination are +parties to any appeal from the determination. +Time during consideration not counted +(8) For the purpose of making an assessment of a per- +son, filing a notice of objection to an assessment or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 234 +instituting an appeal from an assessment, the periods de- +scribed in subsection (9) must not be counted in the com- +putation of +(a) the four-year period referred to in subsection +96(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 97; or +(c) the period within which an appeal may be institut- +ed under section 100. +Excluded periods +(9) The period that is not to be counted in the computa- +tion of the periods described in paragraphs (8)(a) to (c) is +the time between the day on which an application that is +made under this section is served on a person under sub- +section (3) and +(a) in the case of a person named in an order of the +Tax Court of Canada under subsection (4), the day on +which the determination becomes final and conclusive +and not subject to any appeal; and +(b) in the case of any other person, the day on which +the person is served with a notice that the person has +not been named in an order of the Tax Court of +Canada under subsection (4). +SUBDIVISION H +Penalties +Failure to file return +107 Every person that fails to file a return (other than an +information return) for a reporting period as and when +required under this Act is liable to a penalty equal to the +sum of +(a) an amount equal to 1% of the total of all amounts +each of which is an amount that is required to be paid +for the reporting period and was not paid on the day +on which the return was required to be filed; and +(b) the amount obtained when one quarter of the +amount determined under paragraph (a) is multiplied +by the number of complete months, not exceeding 12, +from the day on which the return was required to be +filed to the day on which the return is filed. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 235 +Failure to file by electronic transmission +108 In addition to any other penalty under this Act, ev- +ery person that fails to file a return under this Act for a +reporting period as required by subsection 74(3) is liable +to a penalty equal to an amount determined in prescribed +manner. +Failure to register +109 Every person that is required to be registered under +Division 5 of Part 1 but does not apply for registration +under that Division as and when required is liable to a +penalty of $2,000. +Penalty — false statement +110 Despite any other provision of this Act, if a vendor +sells a subject item to a purchaser, if an exemption cer- +tificate applies in respect of the sale in accordance with +section 36, if a declaration referred to in subparagraph +36(1)(b)(ii) is included in the exemption certificate and if +that declaration is false, the following rules apply: +(a) the purchaser is liable, in addition to any other +penalty under this Act, to a penalty equal to the +greater of $1,000 and 150% of the total of +(i) the amount of tax in respect of the subject item +that would have been payable under section 18 if +the exemption certificate had not applied to the +sale, and +(ii) the amount of tax in respect of the subject item +that would have been payable by the purchaser un- +der section 29 if the exemption certificate had not +applied to the sale; and +(b) if the vendor knows, or ought to have known, that +the declaration is false, the purchaser and the vendor +are jointly and severally, or solidarily, liable for the +payment of the penalty under paragraph (a) and any +related interest. +Penalty for false declaration — special import +certificate +111 Despite any other provision of this Act, if a person +imports a subject item, if a special import certificate in +respect of the importation is in effect in accordance with +section 38, if the person, when applying under subsection +38(1) for the special import certificate in respect of the +subject item, made a declaration required under para- +graph 38(2)(a) to be included in the application and if +that declaration is false at the time of importation, the +person is liable to, in addition to any other penalty under +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 236 +this Act, a penalty equal to the greater of $1,000 and +150% of the total of +(a) the amount of tax in respect of the subject item +that would have been payable by the person under sec- +tion 20 if the special import certificate in respect of the +importation had not been issued by the Minister; and +(b) the amount of tax in respect of the subject item +that would have been payable by the person under sec- +tion 30 if the special import certificate in respect of the +importation had not been issued by the Minister. +Failure to apply — tax certificate +112 Every person that is required to apply for a tax cer- +tificate under section 37 and fails to do so as and when +required is liable to a penalty of $1,000. +Failure to notify — tax certificate +113 Every person that is required to provide a notifica- +tion to the Minister under subsection 37(9) and fails to do +so as and when required is liable to a penalty of $1,000. +Penalty — unregistered importer +114 If tax is payable by a person under section 20 and, at +the time the tax became payable, the person was required +to be registered under Division 5 of Part 1 but has not ap- +plied for registration under that Division, the person is li- +able to, in addition to any other penalty under this Act, a +penalty equal to the greater of $1,000 and 50% of the +amount of tax payable under section 20 in respect of the +subject item. +Failure to answer demand +115 Every person that fails to file a return as and when +required under a demand issued under section 77 is li- +able to a penalty of $1,000. +Failure to provide information +116 Every person that fails to provide any information +or record as and when required under this Act is liable to +a penalty of $1,000 for every failure unless, in the case of +information required in respect of another person, a rea- +sonable effort was made by the person to obtain the in- +formation. +Failure to provide information +117 Every person that fails to report an amount pre- +scribed by regulation, or to provide information pre- +scribed by regulation, in a return prescribed by +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 237 +regulation as and when required, or that misstates such +an amount or such information in such a return, is liable +to a penalty, in addition to any other penalty under this +Act, equal to an amount determined in prescribed man- +ner for each such failure or misstatement by the person. +False statements or omissions +118 Every person that knowingly, or under circum- +stances amounting to gross negligence, makes or partici- +pates in, assents to or acquiesces in the making of a false +statement or omission in a return, application, form, cer- +tificate, statement, invoice or answer (each of which is in +this section referred to as a “return”) is liable to a penalty +of the greater of $1,000 and 25% of the total of +(a) if the false statement or omission is relevant to the +determination of an amount payable under this Act by +the person, the amount, if any, by which +(i) the amount payable +exceeds +(ii) the amount that would be payable by the per- +son if the amount payable were determined on the +basis of the information provided in the return, and +(b) if the false statement or omission is relevant to the +determination of a rebate or any other payment that +may be obtained under this Act, the amount, if any, by +which +(i) the amount that would be the rebate or other +payment payable to the person if the rebate or other +payment were determined on the basis of the infor- +mation provided in the return +exceeds +(ii) the amount of the rebate or other payment +payable to the person. +General penalty +119 Every person that fails to comply with any provision +of this Act for which no other penalty is specified is liable +to a penalty of +(a) in the case of a prescribed provision, $100; and +(b) in any other case, $1,000. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 238 +Waiving or cancelling penalties +120 (1) The Minister may, on or before the day that is +10 calendar years after the end of a reporting period of a +person, or on application by the person on or before that +day, waive or cancel all or any portion of any penalty un- +der this Act payable by the person in respect of the re- +porting period. +Interest if amount waived or cancelled +(2) If a person has paid an amount of penalty and the +Minister waives or cancels that amount under subsection +(1), the Minister must pay interest on the amount paid by +the person beginning on the day that is 30 days after the +day on which the Minister received a request in a manner +satisfactory to the Minister to apply that subsection and +ending on the day on which the amount is rebated to the +person. +SUBDIVISION I +Offences and Punishment +Offence for failure to file return or to comply with +demand or order +121 (1) Every person that fails to file or make a return +as and when required under this Act or that fails to com- +ply with an obligation under subsection 88(6) or (9) or +section 90, or an order made under section 126, is guilty +of an offence and, in addition to any penalty otherwise +provided, is liable on summary conviction to a fine of not +less than $2,000 and not more than $40,000 or to impris- +onment for a term not exceeding 12 months, or to both. +Saving +(2) A person that is convicted of an offence under sub- +section (1) for a failure to comply with a provision of this +Act is not liable to pay a penalty under this Act for the +same failure, unless a notice of assessment for the penal- +ty was issued before the information or complaint giving +rise to the conviction was laid or made. +Offences for false or deceptive statement +122 (1) Every person commits an offence that +(a) makes, or participates in, assents to or acquiesces +in the making of, a false or deceptive statement in a +return, application, certificate, statement, document, +record or answer filed or made as required under this +Act; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 239 +(b) for the purposes of evading payment of any +amount payable under this Act, or obtaining a rebate +or other payment payable under this Act to which the +person is not entitled, +(i) destroys, alters, mutilates, conceals or otherwise +disposes of any records of a person, or +(ii) makes, or assents to or acquiesces in the mak- +ing of, a false or deceptive entry, or omits, or as- +sents to or acquiesces in the omission, to enter a +material particular in the records of a person; +(c) intentionally, in any manner, evades or attempts +to evade compliance with this Act or payment of an +amount payable under this Act; +(d) intentionally, in any manner, obtains or attempts +to obtain a rebate or other payment payable under this +Act to which the person is not entitled; or +(e) conspires with any person to commit an offence +described in any of paragraphs (a) to (d). +Punishment +(2) Every person that commits an offence under subsec- +tion (1) is guilty of an offence punishable on summary +conviction and, in addition to any penalty otherwise pro- +vided, is liable to +(a) a fine of not less than 50%, and not more than +200%, of the amount payable that was sought to be +evaded, or of the rebate or other payment sought, or, if +the amount that was sought to be evaded cannot be as- +certained, a fine of not less than $2,000 and not more +than $40,000; +(b) imprisonment for a term not exceeding two years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding two years. +Prosecution on indictment +(3) Every person that is charged with an offence de- +scribed in subsection (1) may, at the election of the Attor- +ney General of Canada, be prosecuted on indictment and, +if convicted, is, in addition to any penalty otherwise pro- +vided, liable to +(a) a fine of not less than 100%, and not more than +200%, of the amount payable that was sought to be +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 240 +evaded, or of the rebate or other payment sought, or, if +the amount that was sought to be evaded cannot be as- +certained, a fine of not less than $5,000 and not more +than $100,000; +(b) imprisonment for a term not exceeding five years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding five years. +Penalty on conviction +(4) A person that is convicted of an offence under this +section is not liable to pay a penalty imposed under this +Act for the same evasion or attempt unless a notice of as- +sessment for that penalty was issued before the informa- +tion or complaint giving rise to the conviction was laid or +made. +Stay of appeal +(5) If, in any appeal under this Act, substantially the +same facts are at issue as those that are at issue in a pros- +ecution under this section, the Minister may file a stay of +proceedings with the Tax Court of Canada and, upon that +filing, the proceedings before the Tax Court of Canada +are stayed pending a final determination of the outcome +of the prosecution. +Definition of confidential information +123 (1) In this section, confidential information has +the same meaning as in subsection 91(1). +Offence — confidential information +(2) A person is guilty of an offence and liable on summa- +ry conviction to a fine not exceeding $5,000 or to impris- +onment for a term not exceeding 12 months, or to both, if +that person +(a) contravenes subsection 91(2); or +(b) knowingly contravenes an order made under sub- +section 91(12). +Offence — confidential information +(3) Every person to whom confidential information has +been provided for a particular purpose under subsection +91(6) and that for any other purpose knowingly uses, pro- +vides to any person, allows the provision to any person +of, or allows any person access to, that information is +guilty of an offence and liable on summary conviction to +a fine not exceeding $5,000 or to imprisonment for a +term not exceeding 12 months, or to both. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 241 +Failure to pay tax +124 Every person that intentionally fails to pay an +amount of tax as and when required under this Act is +guilty of an offence punishable on summary conviction +and, in addition to any penalty or interest otherwise pro- +vided, is liable to +(a) a fine not exceeding the aggregate of $1,000 and an +amount equal to 50% of the amount of tax that should +have been paid; +(b) imprisonment for a term not exceeding 12 +months; or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding 12 months. +General offence +125 Every person that fails to comply with any provision +of this Act for which no other offence is specified in this +Act is guilty of an offence punishable on summary con- +viction and liable to a fine of not more than $100,000 or +to imprisonment for a term of not more than 12 months, +or to both. +Compliance orders +126 If a person is convicted by a court of an offence for a +failure to comply with a provision of this Act, the court +may make any order that it deems appropriate to enforce +compliance with the provision. +Officers of corporations, etc. +127 If a person other than an individual commits an of- +fence under this Act, every officer, director or representa- +tive of the person that directed, authorized, assented to, +acquiesced in or participated in the commission of the of- +fence is a party to and guilty of the offence and liable on +conviction to the punishment provided for the offence, +whether or not the person has been prosecuted or con- +victed. +No power to decrease punishment +128 Despite the Criminal Code or any other law, the +court has, in any prosecution or proceeding under this +Act, neither the power to impose less than the minimum +fine fixed under this Act nor the power to suspend sen- +tence. +Information or complaint +129 (1) An information or complaint under this Act may +be laid or made by any officer of the Canada Revenue +Agency, by a member of the Royal Canadian Mounted +Police or by any person authorized to do so by the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 242 +Minister and, if an information or complaint purports to +have been laid or made under this Act, it is deemed to +have been laid or made by a person so authorized by the +Minister and must not be called into question for lack of +authority of the informant or complainant, except by the +Minister or a person acting for the Minister or for Her +Majesty in right of Canada. +Two or more offences +(2) An information or complaint in respect of an offence +under this Act may be for one or more offences, and no +information, complaint, warrant, conviction or other pro- +ceeding in a prosecution under this Act is objectionable +or insufficient by reason of the fact that it relates to two +or more offences. +Territorial jurisdiction +(3) An information or complaint in respect of an offence +under this Act may be heard, tried or determined by any +court having territorial jurisdiction where the accused is +resident, carrying on a commercial activity, found, appre- +hended or in custody, despite that the matter of the infor- +mation or complaint did not arise within that territorial +jurisdiction. +Limitation of prosecutions +(4) No proceeding by way of summary conviction in re- +spect of an offence under this Act may be instituted more +than five years after the day on which the subject matter +of the proceedings arose, unless the prosecutor and the +defendant agree that they may be instituted after the five +years. +SUBDIVISION J +Inspections +Definition of dwelling-house +130 (1) In this section, dwelling-house means the +whole or any part of a building or structure that is kept or +occupied as a permanent or temporary residence and in- +cludes +(a) a building within the curtilage of a dwelling-house +that is connected to it by a doorway or by a covered +and enclosed passageway; and +(b) a unit that is designed to be mobile and to be used +as a permanent or temporary residence and that is be- +ing used as such a residence. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 243 +Inspections +(2) A person authorized by the Minister to do so may, at +all reasonable times and for any purpose related to the +administration or enforcement of this Act, inspect, audit +or examine the records, processes, property or premises +of a person that may be relevant in determining the obli- +gations of that or any other person under this Act, or the +amount of any rebate to which that or any other person is +entitled under this Act and whether that person or any +other person is in compliance with this Act. +Powers of authorized person +(3) Subject to subsection (4), the authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration of enforcement of this Act +(a) enter any place in which the authorized person +reasonably believes the person keeps or should keep +records, carries on any activity to which this Act ap- +plies or does anything in relation to that activity; +(b) require any person to give to the authorized per- +son all reasonable assistance, to answer all proper +questions relating to the administration or enforce- +ment of this Act and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Act. +Prior authorization +(4) If any place referred to in subsection (3) is a +dwelling-house, the authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (5). +Warrant to enter dwelling-house +(5) A judge may issue a warrant authorizing a person to +enter a dwelling-house subject to the conditions specified +in the warrant if, on ex parte application by the Minister, +a judge is satisfied by information on oath that +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 244 +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (3); +(b) entry into the dwelling-house is necessary for any +purpose related to the administration or enforcement +of this Act; and +(c) entry into the dwelling-house has been, or there +are reasonable grounds to believe that entry will be, +refused. +Orders if entry not authorized +(6) If the judge is not satisfied that entry into the +dwelling-house is necessary for any purpose related to +the administration or enforcement of this Act, the judge +may, to the extent that access was or may be expected to +be refused and that a record or property is or may be ex- +pected to be kept in the dwelling-house, +(a) order the occupant of the dwelling-house to pro- +vide a person with reasonable access to any record or +property that is or should be kept in the dwelling- +house; and +(b) make any other order that is appropriate in the +circumstances to carry out the purposes of this Act. +Compliance order +131 (1) On summary application by the Minister, a +judge may, despite section 126, order a person to provide +any access, assistance, information or record sought by +the Minister under section 90 or 130 if the judge is satis- +fied that the person was required under section 90 or 130 +to provide the access, assistance, information or record +and did not do so. +Notice required +(2) An application under subsection (1) is not to be heard +before the end of five clear days from the day on which +the notice of application is served on the person against +which the order is sought. +Judge may impose conditions +(3) The judge making an order under subsection (1) may +impose any conditions in respect of the order that the +judge considers appropriate. +Contempt of court +(4) If a person fails or refuses to comply with an order, a +judge may find the person in contempt of court and the +person is subject to the processes and the punishments of +the court to which the judge is appointed. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 245 +Appeal +(5) An order by a judge under subsection (1) may be ap- +pealed to a court having appellate jurisdiction over deci- +sions of the court to which the judge is appointed. An ap- +peal does not suspend the execution of the order unless it +is so ordered by a judge of the court to which the appeal +is made. +Search warrant +132 (1) A judge may, on ex parte application by the +Minister, issue a warrant authorizing any person named +in the warrant to enter and search any building, recepta- +cle or place for any record or thing that may afford evi- +dence of the commission of an offence under this Act and +to seize the record or thing and, as soon as is practicable, +bring it before, or make a report in respect of the record +or thing to, the judge or, if that judge is unable to act, an- +other judge of the same court, to be dealt with by the +judge in accordance with this section. +Evidence on oath +(2) An application under subsection (1) must be support- +ed by information on oath establishing the facts on which +the application is based. +Issue of warrant +(3) A judge may issue a warrant referred to in subsection +(1) if the judge is satisfied that there are reasonable +grounds to believe that +(a) an offence under this Act has been committed; +(b) a record or thing that may afford evidence of the +commission of the offence is likely to be found; and +(c) the building, receptacle or place specified in the +application is likely to contain a record or thing re- +ferred to in paragraph (b). +Contents of warrant +(4) A warrant issued under subsection (1) must refer to +the offence for which it is issued, identify the building, +receptacle or place to be searched and the person that is +alleged to have committed the offence, and it must be +reasonably specific as to any record or thing to be +searched for and seized. +Seizure +(5) Any person that executes a warrant issued under sub- +section (1) may seize, in addition to the record or thing +referred to in that subsection, any other record or thing +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 246 +that the person believes on reasonable grounds affords +evidence of the commission of an offence under this Act +and must, as soon as is practicable, bring the record or +thing before, or make a report in respect of the record or +thing, the judge that issued the warrant or, if that judge is +unable to act, another judge of the same court, to be dealt +with by the judge in accordance with this section. +Retention +(6) Subject to subsection (7), if any record or thing seized +under subsection (1) or (5) is brought before a judge or a +report in respect of the record or thing is made to a +judge, the judge must, unless the Minister waives reten- +tion, order that it be retained by the Minister, that must +take reasonable care to ensure that it is preserved until +the conclusion of any investigation into the offence in re- +lation to which the record or thing was seized or until it is +required to be produced for the purposes of a criminal +proceeding. +Return of records or things seized +(7) If any record or thing seized under subsection (1) or +(5) is brought before a judge or a report in respect of the +record or thing is made to a judge, the judge may, on the +judge’s own motion or on summary application by a per- +son with an interest in the record or thing on three clear +days notice of application to the Deputy Attorney General +of Canada, order that the record or thing be returned to +the person from which it was seized or the person that is +otherwise legally entitled to the record or thing, if the +judge is satisfied that the record or thing +(a) will not be required for an investigation or a crimi- +nal proceeding; or +(b) was not seized in accordance with the warrant or +this section. +Access and copies +(8) The person from which any record or thing is seized +under this section is entitled, at all reasonable times and +subject to any reasonable conditions that may be im- +posed by the Minister, to inspect the record or thing and, +in the case of a document, to obtain one copy of the +record at the expense of the Minister. +Definition of foreign-based information or record +133 (1) For the purposes of this section, foreign-based +information or record means any information or record +that is available or located outside Canada and that may +be relevant to the administration or enforcement of this +Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 247 +Requirement to provide foreign-based information +(2) Despite any other provision of this Act, the Minister +may, by a notice served or sent in accordance with sub- +section (4), require a person resident in Canada or a non- +resident person that carries on business in Canada to +provide any foreign-based information or record. +Notice +(3) A notice referred to in subsection (2) must set out +(a) a reasonable period of time of not less than 90 days +for the provision of the information or record; +(b) a description of the information or record being +sought; and +(c) the consequences under subsection (9) to the per- +son of the failure to provide the information or record +being sought within the period of time set out in the +notice. +Notice +(4) A notice referred to in subsection (2) may be +(a) served personally; +(b) sent by confirmed delivery service; or +(c) sent electronically to a bank or credit union that +has provided written consent to receive notices under +subsection (2) electronically. +Review of foreign information requirement +(5) If a person is served or sent a notice of a requirement +under subsection (2), the person may, within 90 days af- +ter the day on which the notice was served or sent, apply +to a judge for a review of the requirement. +Powers on review +(6) On hearing an application under subsection (5) in re- +spect of a requirement, a judge may +(a) confirm the requirement; +(b) vary the requirement if the judge is satisfied that it +is appropriate in the circumstances; or +(c) set aside the requirement if the judge is satisfied +that it is unreasonable. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 248 +Related person +(7) For the purposes of subsection (6), a requirement to +provide information or a record is not to be considered to +be unreasonable because the information or record is un- +der the control of, or available to, a non-resident person +that is not controlled by the person served with the notice +of the requirement under subsection (2) if that person is +related to the non-resident person. +Time during consideration not to count +(8) The period of time between the day an application for +the review of a requirement is made under subsection (5) +and the day the review is decided must not be counted in +the computation of +(a) the period of time set out in the notice of the re- +quirement; and +(b) the period of time within which an assessment +may be made under section 92 or 93. +Consequence of failure +(9) If a person fails to comply substantially with a notice +served under subsection (2) and if the notice is not set +aside under subsection (5), any court having jurisdiction +in a civil proceeding relating to the administration or en- +forcement of this Act must, on motion of the Minister, +prohibit the introduction by that person of any foreign- +based information or record covered by that notice. +Copies +134 If any record is seized, inspected, audited, examined +or provided under any of sections 81, 90 and 130 to 132, +the person by whom it is seized, inspected, audited or ex- +amined or to whom it is provided or any officer of the +Canada Revenue Agency may make or cause to be made +one or more copies of it and, in the case of an electronic +record, make or cause to be made a print-out of the elec- +tronic record, and any record purporting to be certified +by the Minister or an authorized person to be a copy of +the record, or to be a print-out of an electronic record, +made under this section is evidence of the nature and +content of the original record and has the same probative +force as the original record would have if it were proven +in the ordinary way. +Compliance +135 Every person must, unless the person is unable to +do so, do everything the person is required to do by or +pursuant to any of sections 90 and 130 to 134 and no +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 249 +person is to, physically or otherwise, do or attempt to do +any of the following: +(a) interfere with, hinder or molest any official as de- +fined in section 91 doing anything the official is autho- +rized to do under this Act; or +(b) prevent any official from doing anything the offi- +cial is authorized to do under this Act. +Information respecting non-resident persons +136 Every person that is liable, at any time in a calendar +year, to pay an amount of tax under this Act must, in re- +spect of each non-resident person with which it was not, +in prescribed circumstances, dealing at arm’s length at +any time in the year, file with the Minister, within six +months after the end of the year, prescribed information +for the year in respect of transactions with that person. +SUBDIVISION K +Collection +Definitions +137 (1) The following definitions apply in this section. +action means an action to collect a tax debt of a person +and includes a proceeding in a court and anything done +by the Minister under any of sections 141 to 146. (action) +legal representative of a person means a trustee in +bankruptcy, an assignee, a liquidator, a curator, a receiv- +er of any kind, a trustee, an heir, an administrator, an ex- +ecutor, a liquidator of a succession, a committee, or any +other like person, administering, winding up, controlling +or otherwise dealing in a representative or fiduciary ca- +pacity with any property, business, commercial activity +or estate or succession that belongs or belonged to, or +that is or was held for the benefit of, the person or the +person’s estate or succession. (représentant légal) +tax debt means any amount payable by a person under +this Act. (dette fiscale) +Debts to Her Majesty +(2) A tax debt is a debt due to Her Majesty in right of +Canada and is recoverable as such in the Federal Court or +any other court of competent jurisdiction or in any other +manner provided under this Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 250 +Court proceedings +(3) The Minister may not commence a proceeding in a +court to collect a tax debt of a person in respect of an +amount that may be assessed under this Act, unless when +the proceeding is commenced the person has been or +may be assessed for that amount. +No actions after limitation period +(4) The Minister may not commence an action to collect +a tax debt after the end of the limitation period for the +collection of the tax debt. +Limitation period +(5) The limitation period for the collection of a tax debt +of a person +(a) begins +(i) if a notice of assessment in respect of the tax +debt, or a notice referred to in subsection 147(1) in +respect of the tax debt, is sent to or served on the +person, on the last day on which one of those no- +tices is sent or served, and +(ii) if no notice referred to in subparagraph (i) in +respect of the tax debt was sent or served, on the +earliest day on which the Minister can commence +an action to collect that tax debt; and +(b) ends, subject to subsection (9), on the day that is +10 years after the day on which it begins. +Limitation period restarted +(6) The limitation period described in subsection (5) for +the collection of a tax debt of a person restarts (and ends, +subject to subsection (9), on the day that is 10 years after +the day on which it restarts) on any day, before it would +otherwise end, on which +(a) the person acknowledges the tax debt in accor- +dance with subsection (7); +(b) all or part of the tax debt is deemed under section +70 to have been paid; +(c) the Minister commences an action to collect the +tax debt; or +(d) the Minister assesses, under this Act, another per- +son in respect of the tax debt. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 251 +Acknowledgement of tax debts +(7) A person acknowledges a tax debt if the person +(a) promises, in writing, to pay the tax debt; +(b) makes a written acknowledgement of the tax debt, +whether or not a promise to pay can be inferred from +the acknowledgement and whether or not it contains a +refusal to pay; or +(c) makes a payment, including a purported payment +by way of a negotiable instrument that is dishonoured, +on account of the tax debt. +Agent or mandatary or legal representative +(8) For the purposes of this section, an acknowledge- +ment made by a person’s agent or mandatary or legal +representative has the same effect as if it were made by +the person. +Extension of limitation period +(9) In computing the day on which a limitation period +ends, there must be added the number of days on which +one or more of the following is the case: +(a) the Minister has postponed collection action +against the person under subsection (12) in respect of +the tax debt; +(b) the Minister has accepted and holds security in +lieu of payment of the tax debt; +(c) if the person was resident in Canada on the appli- +cable date described in paragraph (5)(a) in respect of +the tax debt, the person is non-resident; +(d) the Minister may not, because of any of subsec- +tions 139(2) to (5), take any of the actions described in +subsection 139(1) in respect of the tax debt; or +(e) an action that the Minister may otherwise take in +respect of the tax debt is restricted or not permitted +under any provision of the Bankruptcy and Insolven- +cy Act, of the Companies’ Creditors Arrangement Act +or of the Farm Debt Mediation Act. +Assessment before collection +(10) The Minister may not take any collection action un- +der sections 141 to 146 in respect of any amount payable +by a person that may be assessed under this Act, other +than interest under section 82, unless the amount has +been assessed. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 252 +Payment of remainder +(11) If the Minister sends a notice of assessment to a +person, any amount assessed then remaining unpaid is +payable forthwith by the person to the Receiver General. +Minister may postpone collection +(12) The Minister may, subject to any terms and condi- +tions that the Minister may stipulate, postpone collection +action against a person in respect of all or any part of any +amount assessed that is the subject of a dispute between +the Minister and the person. +Interest on judgments +(13) If a judgment is obtained for any amount payable +under this Act, including a certificate registered under +section 141, the provisions of this Act by which interest is +payable for a failure to pay an amount apply, with any +modifications that the circumstances require, to the fail- +ure to pay the judgment debt, and the interest is recover- +able in like manner as the judgment debt. +Litigation costs +(14) If an amount is payable by a person to Her Majesty +in right of Canada because of an order, judgment or +award of a court in respect of the costs of litigation relat- +ing to a matter to which this Act applies, sections 138 and +141 to 147 apply to the amount as if it were payable under +this Act. +Security +138 (1) The Minister may, if the Minister considers it +advisable, accept security in an amount and a form satis- +factory to the Minister for the payment of any amount +that is or may become payable under this Act. +Surrender of excess security +(2) If a person that has given security, or on whose be- +half security has been given, under this section requests +in writing that the Minister surrender the security or any +part of it, the Minister must surrender the security to the +extent that its value exceeds, at the time the request is re- +ceived by the Minister, the amount that is sought to be +secured. +Collection restrictions +139 (1) If a person is liable for the payment of an +amount under this Act, the Minister must not, for the +purpose of collecting the amount, take any of the follow- +ing actions until the end of 90 days after the date of a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 253 +notice of assessment under this Act in respect of the +amount: +(a) commence legal proceedings in a court; +(b) certify the amount under section 141; +(c) require a person to make a payment under subsec- +tion 142(1); +(d) require an institution or a person to make a pay- +ment under subsection 142(2); +(e) require a person to turn over moneys under sub- +section 145(1); or +(f) give a notice, issue a certificate or make a direction +under subsection 146(1). +No action after service of notice of objection +(2) If a person has served a notice of objection under this +Act to an assessment of an amount payable under this +Act, the Minister must not, for the purpose of collecting +the amount in controversy, take any of the actions de- +scribed in subsection (1) until the end of 90 days after the +date of the notice to the person that the Minister has con- +firmed or varied the assessment. +No action after making appeal to Tax Court of Canada +(3) If a person has appealed to the Tax Court of Canada +from an assessment of an amount payable under this Act, +the Minister must not, for the purpose of collecting the +amount in controversy, take any of the actions described +in subsection (1) before the earlier of the day on which a +copy of the decision of the Court is mailed to the person +and the day on which the person discontinues the appeal. +No action pending determination by Tax Court of +Canada +(4) If a person has agreed under subsection 105(1) that a +question should be determined by the Tax Court of +Canada, or if a person is served with a copy of an applica- +tion made under subsection 106(1) to that Court for the +determination of a question, the Minister must not take +any of the actions described in subsection (1) for the pur- +pose of collecting that part of an amount assessed, the li- +ability for payment of which could be affected by the de- +termination of the question, before the day on which the +question is determined by the Court. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 254 +Action after judgment +(5) Despite any other provision in this section, if a per- +son has served a notice of objection under this Act to an +assessment or has appealed to the Tax Court of Canada +from an assessment and agrees in writing with the Minis- +ter to delay proceedings on the objection or appeal, as the +case may be, until judgment has been given in another +action before the Tax Court of Canada, the Federal Court +of Appeal or the Supreme Court of Canada in which the +issue is the same or substantially the same as that raised +in the objection or appeal of the person, the Minister may +take any of the actions described in subsection (1) for the +purpose of collecting the amount assessed, or a part of it, +determined in a manner consistent with the judgment of +the Court in the other action at any time after the Minis- +ter notifies the person in writing that the judgment has +been given by the Court in the other action. +Collection of large amounts +(6) Despite subsections (1) to (5), if, at any time, the total +of all amounts that a person has been assessed under this +Act and that remain unpaid exceeds $1,000,000, the Min- +ister may collect up to 50% of the total. +Over $10,000,000 — security +140 (1) The Minister may, by sending a notice to a per- +son, require security in a form satisfactory to the Minis- +ter and in an amount up to a specified amount that is the +greater of zero dollars and the amount that is determined +by the formula +[(A/2) – B] – $10,000,000 +where +A +is the total of all amounts, each of which is an +amount that the person has been assessed under this +Act in respect of which a portion remains unpaid; +and +B +is the greater of zero dollars and the amount that is +determined by the formula +C – (D/2) +where +C +is the total of all amounts that the person has +paid against the amount determined for A, and +D +is the amount determined for A. +When security to be given +(2) The security required under subsection (1) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 255 +(a) must be given to the Minister not later than 60 +days after the day on which the Minister required the +security; and +(b) must be in a form satisfactory to the Minister. +Failure to comply +(3) Despite subsections 139(1) to (5), the Minister may +collect an amount equivalent to the amount of security +that was required under subsection (1) if the security re- +quired under that subsection is not given to the Minister +as set out in this section. +Certificates +141 (1) Any amount payable by a person (in this section +referred to as the “debtor”) under this Act that has not +been paid as and when required under this Act may be +certified by the Minister as an amount payable by the +debtor. +Registration in court +(2) On production to the Federal Court, a certificate +made under subsection (1) in respect of a debtor must be +registered in the Court and when so registered has the +same effect, and all proceedings may be taken on the cer- +tificate, as if it were a judgment obtained in the Court +against the debtor for a debt in the amount certified plus +interest on the amount as provided under this Act to the +day of payment and, for the purposes of those proceed- +ings, the certificate is deemed to be a judgment of the +Court against the debtor for a debt due to Her Majesty in +right of Canada and enforceable as such. +Costs +(3) All reasonable costs and charges incurred or paid for +the registration in the Federal Court of a certificate made +under subsection (1) or in respect of any proceedings tak- +en to collect the amount certified are recoverable in like +manner as if they had been included in the amount certi- +fied in the certificate when it was registered. +Charge on property +(4) A document issued by the Federal Court evidencing a +registered certificate in respect of a debtor, a writ of that +Court issued pursuant to the certificate or any notifica- +tion of the document or writ (which document, writ or +notification is in this section referred to as a “memorial”) +may be filed, registered or otherwise recorded for the +purpose of creating a charge, lien or priority on, or a +binding interest in property in a province, or any interest +in, or for civil law any right in, such property, held by the +debtor, in the same manner as a document evidencing +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 256 +(a) a judgment of the superior court of the province +against a person for a debt owing by the person, or +(b) an amount payable or required to be remitted by a +person in the province in respect of a debt owing to +Her Majesty in right of the province +may be filed, registered or otherwise recorded in accor- +dance with the law of the province to create a charge, lien +or priority on, or a binding interest in, the property or in- +terest. +Creation of charge +(5) If a memorial has been filed, registered or otherwise +recorded under subsection (4), +(a) a charge, lien or priority is created on, or a binding +interest is created in, property in the province, or any +interest in, or for civil law any right in, such property, +held by the debtor, or +(b) such property, or interest or right in the property, +is otherwise bound, +in the same manner and to the same extent as if the +memorial were a document evidencing a judgment re- +ferred to in paragraph (4)(a) or an amount referred to in +paragraph (4)(b), and the charge, lien, priority or binding +interest created is subordinate to any charge, lien, priori- +ty or binding interest in respect of which all steps neces- +sary to make it effective against other creditors were tak- +en before the time the memorial was filed, registered or +otherwise recorded. +Proceedings in respect of memorial +(6) If a memorial is filed, registered or otherwise record- +ed in a province under subsection (4), proceedings may +be taken in the province in respect of the memorial, in- +cluding proceedings +(a) to enforce payment of the amount evidenced by +the memorial, interest on the amount and all costs and +charges paid or incurred in respect of +(i) the filing, registration or other recording of the +memorial, and +(ii) proceedings taken to collect the amount, +(b) to renew or otherwise prolong the effectiveness of +the filing, registration or other recording of the memo- +rial, +(c) to cancel or withdraw the memorial wholly or in +respect of any of the property, or interests or rights, +affected by the memorial, or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 257 +(d) to postpone the effectiveness of the filing, registra- +tion or other recording of the memorial in favour of +any right, charge, lien or priority that has been or is +intended to be filed, registered or otherwise recorded +in respect of any property, or interest or rights, affect- +ed by the memorial, +in the same manner and to the same extent as if the +memorial were a document evidencing a judgment re- +ferred to in paragraph (4)(a) or an amount referred to in +paragraph (4)(b), except that, if in any such proceeding +or as a condition precedent to any such proceeding, any +order, consent or ruling is required under the law of the +province to be made or given by the superior court of the +province or by a judge or official of the court, a like order, +consent or ruling may be made or given by the Federal +Court or by a judge or official of the Federal Court and, +when so made or given, has the same effect for the pur- +poses of the proceeding as if it were made or given by the +superior court of the province or by a judge or official of +the court. +Presentation of documents +(7) If +(a) a memorial is presented for filing, registration or +other recording under subsection (4), or a document +relating to the memorial is presented for filing, regis- +tration or other recording for the purpose of any pro- +ceeding described in subsection (6), to any official in +the land registry system, personal property or movable +property registry system, or other registry system, of a +province, or +(b) access is sought to any person, place or thing in a +province to make the filing, registration or other +recording, +the memorial or document must be accepted for filing, +registration or other recording or the access must be +granted, as the case may be, in the same manner and to +the same extent as if the memorial or document relating +to the memorial were a document evidencing a judgment +referred to in paragraph (4)(a) or an amount referred to +in paragraph (4)(b) for the purpose of a like proceeding, +except that, if the memorial or document is issued by the +Federal Court or signed or certified by a judge or official +of the Court, any affidavit, declaration or other evidence +required under the law of the province to be provided +with or to accompany the memorial or document in the +proceedings is deemed to have been provided with or to +have accompanied the memorial or document as so re- +quired. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 258 +Prohibition — sale, etc., without consent +(8) Despite any law of Canada or of a province, a sheriff +or other person must not, without the written consent of +the Minister, sell or otherwise dispose of any property or +publish any notice or otherwise advertise in respect of +any sale or other disposition of any property pursuant to +any process issued or charge, lien, priority or binding in- +terest created in any proceeding to collect an amount cer- +tified in a certificate made under subsection (1), interest +on the amount or costs. However, if that consent is sub- +sequently given, any property that would have been af- +fected by that process, charge, lien, priority or binding +interest if the Minister’s consent had been given at the +time that process was issued or the charge, lien, priority +or binding interest was created, as the case may be, is +bound, seized, attached, charged or otherwise affected as +it would be if that consent had been given at the time that +process was issued or the charge, lien, priority or binding +interest was created, as the case may be. +Completion of notices, etc. +(9) If information required to be set out by any sheriff or +other person in a minute, notice or document required to +be completed for any purpose cannot, because of subsec- +tion (8), be so set out without the written consent of the +Minister, the sheriff or other person must complete the +minute, notice or document to the extent possible with- +out that information and, when that consent of the Min- +ister is given, a further minute, notice or document set- +ting out all the information must be completed for the +same purpose, and the sheriff or other person, having +complied with this subsection, is deemed to have com- +plied with this Act, regulation or rule requiring the infor- +mation to be set out in the minute, notice or document. +Application for order +(10) A sheriff or other person that is unable, because of +subsection (8) or (9), to comply with any law or rule of +court is bound by any order made by a judge of the Fed- +eral Court, on an ex parte application by the Minister, for +the purpose of giving effect to the proceeding, charge, +lien, priority or binding interest. +Secured claims +(11) If a charge, lien, priority or binding interest created +under subsection (5) by filing, registering or otherwise +recording a memorial under subsection (4) is registered +in accordance with subsection 87(1) of the Bankruptcy +and Insolvency Act, it is deemed +(a) to be a claim that is secured by a security and that, +subject to subsection 87(2) of that Act, ranks as a se- +cured claim under that Act; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 259 +(b) to also be a claim referred to in paragraph 86(2)(a) +of that Act. +Details in certificates and memorials +(12) Despite any law of Canada or of a province, in any +certificate in respect of a debtor, any memorial evidenc- +ing a certificate or any writ or document issued for the +purpose of collecting an amount certified, it is sufficient +for all purposes +(a) to set out, as the amount payable by the debtor, +the total of amounts payable by the debtor without +setting out the separate amounts making up that total; +and +(b) to refer to the rate of interest or penalty to be +charged on the separate amounts making up the +amount payable in general terms +(i) in the case of interest, as interest at the specified +rate under this Act applicable from time to time on +amounts payable to the Receiver General, without +indicating the specific rates of interest to be +charged on each of the separate amounts or to be +charged for any period, and +(ii) in the case of a penalty, the penalty calculated +under section 107 on amounts payable to the Re- +ceiver General. +Garnishment +142 (1) If the Minister has knowledge or suspects that a +person is, or will be within one year, liable to make a pay- +ment to another person that is liable to pay an amount +under this Act (in this section referred to as a “debtor”), +the Minister may, by notice in writing, require the person +to pay without delay, if the money is immediately +payable, and in any other case, as and when the money is +payable, the money otherwise payable to the debtor in +whole or in part to the Receiver General on account of +the debtor’s liability under this Act. +Garnishment of loans or advances +(2) Without limiting the generality of subsection (1), if +the Minister has knowledge or suspects that within 90 +days +(a) a bank, credit union, trust company or other simi- +lar person (in this section referred to as an “institu- +tion”) will loan or advance money to, or make a pay- +ment on behalf of, or make a payment in respect of a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 260 +negotiable instrument issued by, a debtor that is in- +debted to the institution and that has granted security +in respect of the indebtedness, or +(b) a person, other than an institution, will loan or ad- +vance money to, or make a payment on behalf of, a +debtor that the Minister knows or suspects +(i) is employed by, or is engaged in providing ser- +vices or property to, that person or was or will be, +within 90 days, so employed or engaged, or +(ii) if that person is a corporation, is not dealing at +arm’s length with that person, +the Minister may, by notice in writing, require the insti- +tution or person, as the case may be, to pay in whole or in +part to the Receiver General on account of the debtor’s li- +ability under this Act the money that would otherwise be +so loaned, advanced or paid. +Effect of receipt +(3) A receipt issued by the Minister for money paid as re- +quired under this section is a good and sufficient dis- +charge of the original liability to the extent of the pay- +ment. +Effect of requirement +(4) If the Minister has, under this section, required a +person to pay to the Receiver General on account of the +liability under this Act of a debtor money otherwise +payable by the person to the debtor as interest, rent, re- +muneration, a dividend, an annuity or other periodic +payment, the requirement applies to all such payments to +be made by the person to the debtor until the liability un- +der this Act is satisfied and operates to require payments +to the Receiver General out of each such payment of any +amount that is stipulated by the Minister in a notice in +writing. +Failure to comply +(5) Every person that fails to comply with a requirement +under subsection (1) or (4) is liable to pay to Her Majesty +in right of Canada an amount equal to the amount that +the person was required under that subsection to pay to +the Receiver General. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 261 +Failure to comply +(6) Every institution or person that fails to comply with a +requirement under subsection (2) with respect to money +to be loaned, advanced or paid is liable to pay to Her +Majesty in right of Canada an amount equal to the lesser +of +(a) the total of money so loaned, advanced or paid, +and +(b) the amount that the institution or person was re- +quired under that subsection to pay to the Receiver +General. +Assessment +(7) The Minister may assess any person for any amount +payable under this section by the person to the Receiver +General and, if the Minister sends a notice of assessment, +sections 72 and 92 to 106 apply with any modifications +that the circumstances require. +Time limit +(8) An assessment of an amount payable under this sec- +tion by a person to the Receiver General is not to be +made more than four years after the notice from the Min- +ister requiring the payment was received by the person. +Effect of payment as required +(9) If an amount that would otherwise have been ad- +vanced, loaned or paid to or on behalf of a debtor is paid +by a person to the Receiver General in accordance with a +notice from the Minister issued under this section or with +an assessment under subsection (7), the person is +deemed for all purposes to have advanced, loaned or paid +the amount to or on behalf of the debtor. +Recovery by deduction or set-off +143 If a person is indebted to Her Majesty in right of +Canada under this Act, the Minister may require the re- +tention by way of deduction or set-off of any amount that +the Minister may specify out of any amount that may be +or become payable to that person by Her Majesty in right +of Canada. +Acquisition of debtor’s property +144 For the purpose of collecting debts owed by a per- +son to Her Majesty in right of Canada under this Act, the +Minister may purchase or otherwise acquire any interest +in, or for civil law any right in, the person’s property that +the Minister is given a right to acquire in legal proceed- +ings or under a court order or that is offered for sale or +redemption and may dispose of any interest or right so +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 262 +acquired in any manner that the Minister considers rea- +sonable. +Money seized from debtor +145 (1) If the Minister has knowledge or suspects that a +person is holding money that was seized by a police offi- +cer in the course of administering or enforcing the crimi- +nal law of Canada from another person that is liable to +pay any amount under this Act (in this section referred to +as the “debtor”) and that is restorable to the debtor, the +Minister may in writing require the person to turn over +the money otherwise restorable to the debtor, in whole or +in part, to the Receiver General on account of the +debtor’s liability under this Act. +Receipt issued by Minister +(2) A receipt issued by the Minister for money turned +over as required under this section is a good and suffi- +cient discharge of the requirement to restore the money +to the debtor to the extent of the amount so turned over. +Seizure +146 (1) If a person fails to pay an amount as required +under this Act, the Minister may in writing give 30 days +notice to the person, addressed to their latest known ad- +dress, of the Minister’s intention to direct that the per- +son’s things be seized and disposed of. If the person fails +to make the payment before the expiry of the 30 days, the +Minister may issue a certificate of the failure and direct +that the person’s things be seized. +Disposition +(2) Things that have been seized under subsection (1) +must be kept for 10 days at the expense and risk of the +owner. If the owner does not pay the amount due togeth- +er with all expenses within the 10 days, the Minister may +dispose of the things in a manner the Minister considers +appropriate in the circumstances. +Proceeds of disposition +(3) Any surplus resulting from a disposition, after deduc- +tion of the amount owing and all expenses, must be paid +or returned to the owner of the things seized. +Exemptions from seizure +(4) Any thing of any person in default that would be ex- +empt from seizure under a writ of execution issued by a +superior court of the province in which the seizure is +made is exempt from seizure under this section. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 263 +Person leaving Canada or defaulting +147 (1) If the Minister suspects that a person has left or +is about to leave Canada, the Minister may, before the +day otherwise fixed for payment, by notice to the person +served personally or sent by confirmed delivery service +addressed to their latest known address, demand pay- +ment of any amount for which the person is liable under +this Act or would be so liable if the time for payment had +arrived, and the amount must be paid without delay de- +spite any other provision of this Act. +Seizure +(2) If a person fails to pay an amount required under +subsection (1), the Minister may direct that things of the +person be seized, and subsections 146(2) to (4) apply, +with any modifications that the circumstances require. +Definitions +148 (1) The following definitions apply in this section. +assessed period of a person, in respect of an authoriza- +tion under subsection (2) relating to a particular report- +ing period of the person, means +(a) if the hearing date is before the last day of the par- +ticular reporting period, the period beginning on the +first day of the particular reporting period and ending +on the assessment date; and +(b) in any other case, the particular reporting period. +(période visée) +assessment date, in respect of an authorization under +subsection (2), means the day immediately before the +hearing date. (date de cotisation) +hearing date, in respect of an authorization under sub- +section (2), means the day on which a judge hears the ap- +plication for the authorization. (date d’audience) +Authorization to assess and take collection action +(2) Despite section 139, if, on ex parte application by the +Minister relating to a particular reporting period of a per- +son, a judge is satisfied that there are reasonable grounds +to believe that the net tax for the period, determined +without reference to this section, would be a positive +amount and that the collection of all or any part of that +net tax would be jeopardized by a delay in its collection, +the judge must, on any terms that the judge considers +reasonable in the circumstances, authorize the Minister +to, without delay, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 264 +(a) assess the net tax for the assessed period, deter- +mined in accordance with subsection (3); and +(b) take any of the actions described in sections 141 to +146 in respect of that amount. +Effect of authorization +(3) For the purposes of this Act, if an authorization is +granted under subsection (2) in respect of an application +relating to a particular reporting period of a person, +(a) if the hearing date is before the last day of the par- +ticular reporting period, the following periods are each +deemed to be a separate reporting period of the per- +son: +(i) the assessed period, and +(ii) the period beginning on the hearing date and +ending on the last day of the particular reporting +period; +(b) the day on or before which the person is required +to file a return under section 55 for the assessed period +is deemed to be the hearing date; +(c) the net tax for the assessed period is deemed to be +equal to the amount that would be the net tax for the +period if, on the assessment date, the person were to +claim in a return filed under section 55 for the period +all amounts, each of which is an amount that the per- +son would be entitled on that day to claim as a rebate +under Subdivision A of Division 4 of Part 1 or a nega- +tive amount that is required to be added in determin- +ing the net tax for the period; +(d) the net tax for the assessed period is deemed to +have become due to the Receiver General on the hear- +ing date; +(e) if, in assessing the net tax for the assessed period, +the Minister takes into account an amount that the +person would be entitled to claim as a rebate under +Subdivision A of Division 4 of Part 1 or a negative +amount that is required to be added in determining +the net tax for the period, the person is deemed to +have claimed the amount in a return filed under sec- +tion 55 for the assessed period; and +(f) sections 82, 107, 116, 117 and 119 apply as if the net +tax for the assessed period were not required to be +paid, and the return for that period were not required +to be filed, until the last day of the period described in +subsection (9). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 265 +Affidavits +(4) Statements contained in an affidavit filed in the con- +text of an application under this section may be based on +belief in which case it must include the grounds for that +belief. +Service of authorization and notice of assessment +(5) An authorization granted under subsection (2) in re- +spect of a person must be served by the Minister on the +person within 72 hours after it is granted, except if the +judge orders the authorization to be served at some other +time specified in the authorization, and a notice of as- +sessment for the assessed period must be served on the +person together with the authorization. +How service effected +(6) For the purpose of subsection (5), service on a person +must be effected by personal service on the person or ser- +vice in accordance with the directions of a judge. +Application to judge for direction +(7) If service cannot reasonably be effected as and when +required under this section, the Minister may, as soon as +practicable, apply to a judge for further direction. +Review of authorization +(8) If a judge of a court has granted an authorization un- +der subsection (2) in respect of a person, the person may, +on six clear days notice to the Deputy Attorney General of +Canada, apply to a judge of the court to review the autho- +rization. +Limitation period for review application +(9) An application by a person under subsection (8) to +review an authorization must be made +(a) within 30 days after the day on which the autho- +rization was served on the person in accordance with +this section; or +(b) within any further time that a judge may allow, on +being satisfied that the application was made as soon +as practicable. +Hearing in camera +(10) An application by a person under subsection (8) +may, on the application of the person, be heard in pri- +vate, if the person establishes to the satisfaction of the +judge that the circumstances of the case justify proceed- +ings heard in private. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 266 +Disposition of application +(11) On an application under subsection (8), the judge +must determine the question summarily and may con- +firm, vary or set aside the authorization and make any +other order that the judge considers appropriate. +Effect of setting aside authorization +(12) If an authorization is set aside under subsection +(11), subsection (3) does not apply in respect of the au- +thorization and any assessment made as a result of the +authorization is deemed to be void. +Directions +(13) If any question arises as to the course to be followed +in connection with anything done or being done under +this section and there is no relevant direction in this sec- +tion, a judge may give any direction with regard to the +course to be followed that, in the opinion of the judge, is +appropriate. +No appeal from review order +(14) No appeal lies from an order of a judge made under +subsection (11). +Compliance by unincorporated bodies +149 (1) If any amount is required to be paid or any oth- +er thing is required to be done by or under this Act by a +person (in this section referred to as the “body”) that is +not an individual, estate or succession of a deceased indi- +vidual, partnership, corporation, trust or joint venture, it +is the joint and several, or solidary, liability and responsi- +bility of +(a) every member of the body holding office as presi- +dent, chairperson, treasurer, secretary or similar offi- +cer of the body, +(b) if there are no officers of the body referred to in +paragraph (a), every member of any committee having +management of the affairs of the body, and +(c) if there are no officers of the body referred to in +paragraph (a) and no committee referred to in para- +graph (b), every member of the body, +to pay that amount or to comply with the requirement, +and if the amount is paid or the requirement is fulfilled +by an officer of the body referred to in paragraph (a), a +member of a committee referred to in paragraph (b) or a +member of the body, it is considered as compliance with +the requirement. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 267 +Assessment +(2) The Minister may assess any person for any amount +for which the person is liable under this section and, if +the Minister sends a notice of assessment, sections 72 +and 92 to 106 are applicable, with any modifications that +the circumstances require. +Limitation +(3) An assessment of a person under subsection (2) must +not +(a) include any amount that the body was liable to pay +before the day the person became jointly and several- +ly, or solidarily, liable; +(b) include any amount that the body became liable to +pay after the day the person ceased to be jointly and +severally, or solidarily, liable; or +(c) be made more than two years after the day on +which the person ceased to be jointly and severally, or +solidarily, liable unless the person was grossly negli- +gent in the carrying out of any obligation imposed on +the body by or under this Act or made, or participated +in, assented to or acquiesced in the making of, a false +statement or omission in a return, application, form, +certificate, statement, invoice or answer made by the +body. +Definition of transaction +150 (1) In this section, transaction has the meaning as- +signed by subsection 68(1). +Tax liability — transfers not at arm’s length +(2) If at any time a person transfers property, either di- +rectly or indirectly, by means of a trust or by any other +means, to +(a) the transferor’s spouse or common-law partner or +an individual that has since become the transferor’s +spouse or common-law partner, +(b) an individual that was under 18 years of age, or +(c) another person with whom the transferor was not +dealing at arm’s length, +the transferee and transferor are jointly and severally, or +solidarily, liable to pay under this Act an amount equal to +the lesser of +(d) the amount determined by the formula +A – B +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 268 +A +is the amount, if any, by which the fair market val- +ue of the property at that time exceeds the fair +market value at that time of the consideration giv- +en by the transferee for the transfer of the proper- +ty, and +B +is the amount, if any, by which the amount as- +sessed the transferee under paragraph 97.44(1)(b) +of the Customs Act, subsection 325(2) of the Ex- +cise Tax Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001 or +subsection 161(3) of the Greenhouse Gas Pollution +Pricing Act in respect of the property exceeds the +amount paid by the transferor in respect of the +amount so assessed, and +(e) the total of all amounts each of which is +(i) an amount that the transferor is liable to pay un- +der this Act for the reporting period of the transfer- +or that includes that time or any preceding report- +ing period of the transferor, or +(ii) interest or penalty for which the transferor is li- +able as of that time, +but nothing in this subsection limits the liability of the +transferor under this Act. +Fair market value of undivided interest +(3) For the purpose of this section, the fair market value +at any time of an undivided interest in a property, ex- +pressed as a proportionate interest in that property, is, +subject to subsection (6), deemed to be equal to the same +proportion of the fair market value of that property at +that time. +Assessment +(4) The Minister may at any time assess a transferee in +respect of any amount payable by reason of this section, +and the provisions of sections 72 and 92 to 106 apply, +with any modifications that the circumstances require. +Rules applicable +(5) If a transferor and transferee have, by reason of sub- +section (2), become jointly and severally, or solidarily, li- +able in respect of part or all of the liability of the transfer- +or under this Act, the following rules apply: +(a) a payment by the transferee on account of the +transferee’s liability must, to the extent of the pay- +ment, discharge their liability; and +(b) a payment by the transferor on account of the +transferor’s liability only discharges the transferee’s +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 269 +liability to the extent that the payment operates to re- +duce the transferor’s liability to an amount less than +the amount in respect of which the transferee was, by +subsection (2), made jointly and severally, or solidari- +ly, liable. +Transfers to spouse or common-law partner +(6) Despite subsection (2), if at any time an individual +transfers property to the individual’s spouse or common- +law partner under a decree, order or judgment of a com- +petent tribunal or under a written separation agreement +and, at that time, the individual and the individual’s +spouse or common-law partner were separated and living +apart as a result of the breakdown of their marriage or +common-law partnership as defined in subsection +248(1) of the Income Tax Act, for the purposes of para- +graph (2)(d), the fair market value at that time of the +property so transferred is deemed to be nil, but nothing +in this subsection limits the liability of the individual un- +der this Act. +Anti-avoidance rules +(7) For the purposes of this section, if a person transfers +property to another person as part of a transaction or se- +ries of transactions, the following rules apply: +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at the time of the transfer of +the property if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately prior to the transaction or series +of transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (4) in respect of that +amount) is deemed to have become payable in the re- +porting period of the transferor in which the property +was transferred, if it is reasonable to conclude that one +of the purposes of the transfer of the property is to +avoid the payment of a future charge debt by the +transferor or transferee; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 270 +(c) the amount determined for A in paragraph (2)(d) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (2)(d) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is the fair market value, at its lowest at any +time during the period beginning immediately +prior to the transaction or series of transactions +and ending immediately after the transaction +or series of transactions, of the consideration +given by the transferee for the transfer of the +property (other than any part of the considera- +tion that is in a form that is cancelled or extin- +guished during that period) provided that the +consideration is held by the transferor at that +time. +SUBDIVISION L +Evidence and Procedure +Service +151 (1) If the Minister is authorized or required to +serve, issue or send a notice or other document on or to a +person that +(a) is a partnership, the notice or document may be +addressed to the name of the partnership; +(b) is a joint venture, the notice or document may be +addressed to the name of the joint venture; +(c) is a union, the notice or document may be ad- +dressed to the name of the union; +(d) is a society, club, association, organization or oth- +er body, the notice or document may be addressed to +the name of the body; and +(e) carries on business under a name or style other +than the name of the person, the notice or document +may be addressed to the name or style under which +the person carries on business. +Personal service +(2) If the Minister is authorized or required to serve, is- +sue or send a notice or other document on or to a person +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 271 +that carries on a business, the notice or document is +deemed to have been validly served, issued or sent if it is +(a) if the person is a partnership, served personally on +one of the partners or left with an adult person em- +ployed at the place of business of the partnership; +(b) if the person is a joint venture, served personally +on one of the participants in, or operators of, the joint +venture or left with an adult person employed at the +place of business of the joint venture; or +(c) left with an adult person employed at the place of +business of the person. +Timing of receipt +152 (1) For the purposes of this Act and subject to sub- +section (2), anything sent by confirmed delivery service +or first class mail is deemed to have been received by the +person to which it was sent on the day it was mailed or +sent. +Timing of payment +(2) A person that is required under this Act to pay an +amount is deemed not to have paid it until it is received +by the Receiver General. +Proof of service +153 (1) If, under this Act, provision is made for sending +by confirmed delivery service a request for information, a +notice or a demand, an affidavit of an officer of the +Canada Revenue Agency, sworn before a commissioner +or other person authorized to take affidavits, is evidence +of the sending and of the request, notice or demand if the +affidavit sets out that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was sent by con- +firmed delivery service on a specified day to a specified +person and address; and +(c) the officer identifies as exhibits attached to the af- +fidavit a true copy of the request, notice or demand +and +(i) if the request, notice, or demand was sent by +registered or certified mail, the post office certifi- +cate of registration of the letter or a true copy of the +relevant portion of the certificate, and +(ii) in any other case, the record that the document +has been sent or a true copy of the relevant portion +of the record. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 272 +Proof of personal service +(2) If, under this Act, provision is made for personal ser- +vice of a request for information, a notice or a demand, +an affidavit of an officer of the Canada Revenue Agency, +sworn before a commissioner or other person authorized +to take affidavits, is evidence of the personal service and +of the request, notice or demand if the affidavit sets out +that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was served person- +ally on a named day on the person to whom it was di- +rected; and +(c) the officer identifies as an exhibit attached to the +affidavit a true copy of the request, notice or demand. +Proof of electronic delivery +(3) If, under this Act, provision is made for sending a no- +tice to a person electronically, an affidavit of an officer of +the Canada Revenue Agency, sworn before a commis- +sioner or other person authorized to take affidavits, is ev- +idence of the sending and of the notice if the affidavit sets +out that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the notice was sent electronically to the person on +a named day; and +(c) the officer identifies as exhibits attached to the af- +fidavit copies of +(i) an electronic message confirming that the notice +has been sent to the person, and +(ii) the notice. +Proof — failure to comply +(4) If, under this Act, a person is required to make a re- +turn, an application, a statement, an answer or a certifi- +cate, an affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and that, after a +careful examination and search of the records, the officer +has been unable to find in a given case that the return, +application, statement, answer or certificate has been +made by that person, is evidence that in that case the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 273 +person did not make the return, application, statement, +answer or certificate. +Proof — time of compliance +(5) If, under this Act, a person is required to make a re- +turn, an application, a statement, an answer or a certifi- +cate, an affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and that, after a +careful examination of the records, the officer has found +that the return, application, statement, answer or certifi- +cate was filed or made on a particular day, is evidence +that it was filed or made on that day. +Proof of documents +(6) An affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and that a docu- +ment attached to the affidavit is a document or true copy +of a document, or a printout of an electronic document, +made by or on behalf of the Minister or a person exercis- +ing the powers of the Minister or by or on behalf of a per- +son, is evidence of the nature and contents of the docu- +ment. +Proof of documents +(7) An affidavit of an officer of the Canada Border Ser- +vices Agency, sworn before a commissioner or other per- +son authorized to take affidavits, setting out that the offi- +cer has charge of the appropriate records and that a doc- +ument attached to the affidavit is a document or true +copy of a document, or a printout of an electronic docu- +ment, made by or on behalf of the Minister of Public +Safety and Emergency Preparedness or a person exercis- +ing the powers of that Minister or by or on behalf of a +person, is evidence of the nature and contents of the doc- +ument. +Proof of no appeal +(8) An affidavit of an officer of the Canada Revenue +Agency or the Canada Border Services Agency, sworn be- +fore a commissioner or other person authorized to take +affidavits, setting out that the officer has charge of the +appropriate records and has knowledge of the practice of +the Canada Revenue Agency or the Canada Border Ser- +vices Agency, as the case may be, and that an examina- +tion of the records shows that a notice of assessment was +mailed or otherwise sent to a person on a particular day +under this Act and that, after a careful examination and +search of the records, the officer has been unable to find +that a notice of objection or of appeal from the assess- +ment, as the case may be, was received within the time +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 274 +allowed, is evidence of the statements contained in the +affidavit. +Presumption +(9) If evidence is offered under this section by an affi- +davit from which it appears that the person making the +affidavit is an officer of the Canada Revenue Agency or +the Canada Border Services Agency, it is not necessary to +prove the signature of the person or that the person is +such an officer, nor is it necessary to prove the signature +or official character of the person before whom the affi- +davit was sworn. +Proof of documents +(10) Every document purporting to have been executed +under or in the course of the administration or enforce- +ment of this Act over the name in writing of the Minister, +the Commissioner or an officer authorized to exercise the +powers or perform the duties of the Minister under this +Act is deemed to be a document signed, made and issued +by the Minister, the Commissioner or the officer, unless +it has been called into question by the Minister or a per- +son acting for the Minister or for Her Majesty in right of +Canada. +Proof of documents +(11) Every document purporting to have been executed +under or in the course of the administration or enforce- +ment of this Act over the name in writing of the Minister +of Public Safety and Emergency Preparedness, the Presi- +dent of the Canada Border Services Agency or an officer +authorized to exercise the powers or perform the duties +of that Minister under this Act is deemed to be a docu- +ment signed, made and issued by that Minister, the Pres- +ident or the officer, unless it has been called into ques- +tion by that Minister or a person acting for that Minister +or for Her Majesty in right of Canada. +Mailing or sending date +(12) For the purposes of this Act, if a notice or demand +that the Minister is required or authorized under this Act +to send to a person is mailed, or sent electronically, to the +person, the day of mailing or sending, as the case may be, +is presumed to be the date of the notice or demand. +Date electronic notice sent +(13) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 275 +person and received by the person on the date that an +electronic message is sent, to the electronic address most +recently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent — business account +(14) For the purposes of this Act, a notice or other com- +munication in respect of a person that is made available +in electronic format such that it can be read or perceived +by a person or computer system or other similar device +and that refers to the business number of a person is pre- +sumed to be sent to the person and received by the per- +son on the date that it is posted by the Minister in the se- +cure electronic account in respect of the business number +of the person, unless the person has requested at least 30 +days before that date, in a manner specified by the Minis- +ter, that such notices or other communications be sent by +mail. +Date assessment made +(15) If a notice of assessment has been sent by the Min- +ister as required under this Act, the assessment is +deemed to have been made on the day of sending of the +notice of assessment. +Proof of return +(16) In a prosecution for an offence under this Act, the +production of a return, an application, a certificate, a +statement or an answer required under this Act, purport- +ing to have been filed or delivered by or on behalf of the +person charged with the offence or to have been made or +signed by or on behalf of that person, is evidence that the +return, application, certificate, statement or answer was +filed or delivered by or on behalf of that person or was +made or signed by or on behalf of that person. +Proof of return — printouts +(17) For the purposes of this Act, a document presented +by the Minister purporting to be a printout of the infor- +mation in respect of a person received under section 74 +by the Minister is to be received as evidence and, in the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 276 +absence of evidence to the contrary, is proof of the return +filed by the person under that section. +Proof of return — production of returns, etc. +(18) In a proceeding under this Act, the production of a +return, an application, a certificate, a statement or an an- +swer required under this Act, purporting to have been +filed, delivered, made or signed by or on behalf of a per- +son, is evidence that the return, application, certificate, +statement or answer was filed, delivered, made or signed +by or on behalf of that person. +Evidence +(19) In a prosecution for an offence under this Act, an af- +fidavit of an officer of the Canada Revenue Agency, +sworn before a commissioner or other person authorized +to take affidavits, setting out that the officer has charge of +the appropriate records and that an examination of the +records shows that an amount required under this Act to +be paid to the Receiver General has not been received by +the Receiver General, is evidence of the statements con- +tained in the affidavit. +DIVISION 3 +Regulations +Regulations +154 (1) The Governor in Council may make regulations +(a) prescribing anything that, by this Act, is to be pre- +scribed or is to be determined or regulated by regula- +tion; +(b) requiring any person to provide any information, +including the person’s name, address and registration +number, to any class of persons required to make a re- +turn containing that information; +(c) requiring any person to provide the Minister with +the person’s Social Insurance Number; +(d) requiring any class of persons to make returns re- +specting any class of information required in connec- +tion with the administration or enforcement of this +Act; +(e) distinguishing among any class of persons, proper- +ty or activities; and +(f) generally to carry out the purposes and provisions +of this Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 277 +Amendments to schedule +(2) The Governor in Council may, by regulation, amend +the schedule including by adding, deleting, varying or re- +placing any item in the schedule or by replacing the +schedule. +Effect +(3) A regulation made under this Act is to have effect +from the date it is published in the Canada Gazette or at +such time thereafter as may be specified in the regula- +tion, unless the regulation provides otherwise and +(a) has a non-tightening effect only; +(b) corrects an ambiguous or deficient enactment that +was not in accordance with the objects of this Act; +(c) is consequential on an amendment to this Act that +is applicable before the date the regulation is pub- +lished in the Canada Gazette; or +(d) gives effect to a public announcement, in which +case the regulation must not, except if any of para- +graphs (a) to (c) apply, have effect before the date that +the announcement was made. +Positive or negative amount — regulations +155 For greater certainty, +(a) in prescribing an amount under subsection 154(1), +the Governor in Council may prescribe a positive or +negative amount; and +(b) in prescribing a manner of determining an amount +under subsection 154(1), the Governor in Council may +prescribe a manner that could result in a positive or +negative amount. +Incorporation by reference — limitation removed +156 The limitation set out in paragraph 18.1(2)(a) of the +Statutory Instruments Act, to the effect that a document +must be incorporated as it exists on a particular date, +does not apply to any power to make regulations under +this Act. +Certificates and registrations not statutory +instruments +157 For greater certainty, any registration or certificate +issued under this Act is not a statutory instrument for the +purposes of the Statutory Instruments Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 278 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +(2.1) Despite subsection (2), the provisions of the +Select Luxury Items Tax Act, as enacted by sub- +section (1), that set out the tax on subject aircraft +come into force on a day or days to be fixed by or- +der of the Governor in Council, which day or +days may not be fixed before September 1, 2022. +(3) Despite subsection (2), sections 107 to 119 and +121 to 129 of the Select Luxury Items Tax Act, as +enacted by subsection (1), come into force on the +later of the day on which this Act receives royal +assent and September 1, 2022. +(4) In applying subsection (2), the following rules +apply: +(a) if a vendor sells a subject item to a purchas- +er, within the meaning of section 7 of the Se- +lect Luxury Items Tax Act, as enacted by sub- +section (1), and an agreement between the +purchaser and the vendor for the sale of the +subject item is entered into before September +2022, sections 18 and 29 of that Act, as enacted +by subsection (1), apply in respect of the sale if +the sale is completed, within the meaning of +that section 7, on or after September 1, 2022 un- +less the purchaser entered into the agreement +in writing before 2022 in the course of the ven- +dor’s business of offering for sale that type of +subject item; +(b) section 20 of that Act, as enacted by subsec- +tion (1), applies in respect of a subject item if +the subject item is imported on or after +September 1, 2022 unless the importer entered +into an agreement in writing before 2022 with a +vendor for the sale of the subject item in the +course of the vendor’s business of offering for +sale that type of subject item; +(c) section 23 of that Act, as enacted by subsec- +tion (1), applies to a subject vehicle that is reg- +istered with the Government of Canada or a +province, within the meaning of subsection +12(1) of that Act, as enacted by subsection (1), +on or after September 1, 2022; +(d) sections 24 and 25 of that Act, as enacted by +subsection (1), apply to a subject item in re- +spect of which the right to use the subject item +is provided by an owner of the subject item to +another person if the other person first has the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Section +135 + +Page 279 +right to use the subject item on or after +September 1, 2022; +(e) section 26 of that Act, as enacted by subsec- +tion (1), applies to a subject item that is used in +Canada at a particular time on or after +September 1, 2022 unless a person entered into +an agreement in writing before 2022 with a ven- +dor for the sale of the subject item in the +course of the vendor’s business of offering for +sale that type of subject item and the person is +an owner of the subject item at the particular +time; +(f) section 27 of that Act, as enacted by subsec- +tion (1), applies to a subject item if a person +that is an owner of the subject item ceases to +be a registered vendor in respect of that type +of subject item on or after September 1, 2022; +(g) section 28 of that Act, as enacted by subsec- +tion (1), applies to a subject item if a person +that is an owner of the subject item ceases to +be a qualifying aircraft user on or after +September 1, 2022; and +(h) section 30 of that Act, as enacted by subsec- +tion (1), applies to a subject item if tax under +any of sections 20 and 23 to 28 of that Act, as en- +acted by subsection (1), became payable in re- +spect of the subject item on or after September +1, 2022. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +136 (1) Schedule II to the Access to Information +Act is amended by adding, in alphabetical order, +a reference to +Select Luxury Items Tax Act +Loi sur la taxe sur certains biens de luxe +and a corresponding reference to “section 91”. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Enactment of Act +Sections 135-136 + +Page 280 +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +137 (1) Subsection 149(3) of the Bankruptcy and +Insolvency Act is amended by striking out “and” +at the end of paragraph (f), by adding “and” at +the end of paragraph (g) and by adding the fol- +lowing after paragraph (g): +(h) the Select Luxury Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +R.S., c. C-46 +Criminal Code +138 Paragraph 462.48(2)(c) of the Criminal Code +is replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001 or the Select Luxury Items Tax Act to +which access is sought or that is proposed to be exam- +ined or communicated; and +R.S., c. C-53 +Customs and Excise Offshore +Application Act +139 (1) The portion of the definition federal cus- +toms laws in subsection 2(1) of the Customs and +Excise Offshore Application Act after paragraph +(c) is replaced by the following: +that relate to customs or excise, whether those Acts, reg- +ulations or rules come into force before or after June 30, +1983 and, for greater certainty but without restricting the +generality of the foregoing, includes the following Acts, +namely, the Excise Act, the Excise Tax Act, the Export +and Import Permits Act, the Importation of Intoxicating +Liquors Act, the Special Import Measures Act, the Cus- +toms Act, the Customs Tariff, the Excise Act, 2001 and +the Select Luxury Items Tax Act; (législation douanière +fédérale) +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Bankruptcy and Insolvency Act +Sections 137-139 + +Page 281 +R.S., c. E-15 +Excise Tax Act +140 (1) Section 77 of the Excise Tax Act is re- +placed by the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001 +and the Select Luxury Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +141 (1) Subsection 229(2) of the Act is replaced by +the following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time unless all returns of which the Minister has +knowledge and that are required to be filed at or before +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +Act, 2001 and the Select Luxury Items Tax Act have been +filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +142 (1) Subsection 230(2) of the Act is replaced by +the following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Select Luxury +Items Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Excise Tax Act +Sections 140-142 + +Page 282 +143 (1) Subparagraph 238.1(2)(c)(iii) of the Act is +replaced by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001 and the Select Luxury Items Tax +Act to be remitted or paid before that time by the +registrant have been remitted or paid, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +144 (1) Section 263.02 of the Act is replaced by the +following: +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001 and the Select Luxury Items Tax Act have +been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +145 (1) Subsection 296(7) of the Act is replaced by +the following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 and the Select Luxury Items Tax Act +have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Excise Tax Act +Sections 143-145 + +Page 283 +R.S., c. E-20; 2001, c. 33, s. 2(F) +Export Development Act +146 (1) Paragraph 24.3(2)(c) of the Export Devel- +opment Act is replaced by the following: +(c) to the Minister of National Revenue solely for the +purpose of administering or enforcing the Excise Tax +Act, the Income Tax Act or the Select Luxury Items +Tax Act; or +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +R.S., c. F-11 +Financial Administration Act +147 (1) Paragraph 155.2(6)(c) of the Financial Ad- +ministration Act is replaced by the following: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006 or the Select Luxury +Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +R.S., c. T-2 +Tax Court of Canada Act +148 (1) Subsection 12(1) of the Tax Court of +Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Export Development Act +Sections 146-148 + +Page 284 +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act and +the Select Luxury Items Tax Act when references or ap- +peals to the Court are provided for in those Acts. +(2) Subsections 12(3) and (4) of the Act are re- +placed by the following: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act or section 105 or 106 of the Select Luxury Items +Tax Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment In- +surance Act, section 45 or 47 of the Air Travellers Securi- +ty Charge Act, section 197 or 199 of the Excise Act, 2001, +section 115 or 117 of the Greenhouse Gas Pollution Pric- +ing Act or section 99 or 101 of the Select Luxury Items +Tax Act. +(3) Subsections (1) and (2) come into force, or are +deemed to have come into force, on September 1, +2022. +149 (1) Paragraph 18.29(3)(a) of the Act is amend- +ed by striking out “or” at the end of subpara- +graph (vii), by replacing “and” at the end of sub- +paragraph (viii) with “or” and by adding the fol- +lowing after subparagraph (viii): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 148-149 + +Page 285 +(ix) section 99 or 101 of the Select Luxury Items +Tax Act; and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +150 (1) Subsection 18.31(2) of the Act is replaced +by the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act or section 105 of the Select Luxury Items +Tax Act that a question should be determined by the +Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any +modifications that the circumstances require, in respect +of the determination of the question. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +151 (1) Subsection 18.32(2) of the Act is replaced +by the following: +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +Pricing Act or section 106 of the Select Luxury Items Tax +Act for the determination of a question, the application +or determination of the question must, subject to section +18.33, be determined in accordance with sections 17.1, +17.2 and 17.4 to 17.8, with any modifications that the cir- +cumstances require. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +R.S., c. 1 (2nd Supp.) +Customs Act +152 (1) Subsection 3(1) of the Customs Act is re- +placed by the following: +Duties binding on Her Majesty +3 (1) All duties or taxes levied on imported goods under +the Excise Tax Act, the Special Import Measures Act, the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 149-152 + +Page 286 +Customs Tariff, the Excise Act, 2001, the Select Luxury +Items Tax Act or any other law relating to customs are +binding on Her Majesty in right of Canada or a province +in respect of any goods imported by or on behalf of Her +Majesty. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +153 (1) Section 44 of the Act is replaced by the +following: +Ad valorem rates of duty +44 If duties, other than duties or taxes levied under the +Excise Tax Act, the Excise Act, 2001 or the Select Luxury +Items Tax Act, are imposed on goods at a percentage +rate, such duties shall be calculated by applying the rate +to a value determined in accordance with sections 45 to +55. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +154 (1) Clause 48(5)(b)(ii)(B) of the Act is re- +placed by the following: +(B) any duties and taxes paid or payable by rea- +son of the importation of the goods or sale of the +goods in Canada, including, without limiting the +generality of the foregoing, any duties or taxes +levied on the goods under the Excise Tax Act, the +Special Import Measures Act, the Customs Tar- +iff, the Excise Act, 2001, the Select Luxury Items +Tax Act or any other law relating to customs; +and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +155 (1) Subsection 74(1.2) of the Act is replaced +by the following: +Duties +(1.2) The duties that may be refunded under paragraph +(1)(f) do not include duties or taxes levied under the Ex- +cise Tax Act, the Special Import Measures Act, the Ex- +cise Act, 2001 or the Select Luxury Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +156 (1) The +description +of +B +in +paragraph +97.29(1)(a) of the Act is replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Customs Act +Sections 152-156 + +Page 287 +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, subsection 160(2) of the In- +come Tax Act, subsection 297(3) of the Excise Act, +2001 and subsection 150(4) of the Select Luxury +Items Tax Act in respect of the property exceeds +the amount paid by the transferor in respect of the +amount so assessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +157 (1) Paragraph 107(5)(g.1) of the Act is re- +placed by the following: +(g.1) an official of the Canada Revenue Agency solely +for a purpose relating to the administration or en- +forcement of the Canada Pension Plan, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Employ- +ment Insurance Act, the Excise Act, 2001 or the Select +Luxury Items Tax Act; +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +R.S., c. 1 (5th Supp.) +Income Tax Act +158 (1) Paragraph 18(1)(t) of the Income Tax Act +is amended by striking out “or” at the end of sub- +paragraph (ii), by adding “or” at the end of sub- +paragraph (iii) and by adding the following after +subparagraph (iii): +(iv) as interest under the Select Luxury Items Tax +Act; +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +159 (1) Subsection 164(2.01) of the Act is replaced +by the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 and the Select Luxury Items Tax Act +have been filed with the Minister. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Customs Act +Sections 156-159 + +Page 288 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +160 (1) The portion of subsection 221.2(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 or the Select Luxury Items Tax Act, +the Minister may, on application by the person, appropri- +ate the particular amount, or a part of it, to another +amount that is or may become payable under any of +those Acts and, for the purposes of any of those Acts, +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +1997, c. 36 +Customs Tariff +161 (1) Subsection 94(2) of the Customs Tariff is +replaced by the following: +For greater certainty +(2) For greater certainty, in sections 95, 96, 98.1 and 98.2, +customs duties does not include any duties or taxes +levied or imposed on imported goods under the Excise +Tax Act, the Special Import Measures Act, the Excise +Act, 2001 or the Select Luxury Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +1999, c. 17; 2005, c. 38, s. 35 +Canada Revenue Agency Act +162 (1) Paragraph (a) of the definition program +legislation in section 2 of the Canada Revenue +Agency Act is replaced by the following: +(a) that the Governor in Council or Parliament autho- +rizes the Minister, the Agency, the Commissioner or +an employee of the Agency to administer or enforce, +including +(i) the Excise Act, +(ii) the Excise Tax Act, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Income Tax Act +Sections 159-162 + +Page 289 +(iii) the Customs Act, +(iv) the Income Tax Act, +(v) the Air Travellers Security Charge Act, +(vi) the Excise Act, 2001, +(vii) the +Softwood +Lumber +Products +Export +Charge Act, 2006, +(viii) the Greenhouse Gas Pollution Pricing Act, +and +(ix) the Select Luxury Items Tax Act; or +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2002, c. 9, s. 5 +Air Travellers Security Charge Act +163 (1) Subsection 40(4) of the Air Travellers Se- +curity Charge Act is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001 and the Select Luxury Items Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2002, c. 22 +Excise Act, 2001 +164 (1) Paragraph 188(6)(a) of the Excise Act, +2001 is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act and the Select Luxury Items Tax +Act; or +(2) Clause 188(7)(b)(ii)(A) of the Act is replaced +by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Canada Revenue Agency Act +Sections 162-164 + +Page 290 +Travellers Security Charge Act and the Select +Luxury Items Tax Act, or +(3) Subsections (1) and (2) come into force, or are +deemed to have come into force, on September 1, +2022. +165 (1) Subsection 189(4) of the Act is replaced by +the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act and the Select Luxury Items +Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +166 (1) The +description +of +B +in +paragraph +297(1)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the total of all +amounts, if any, the transferee was assessed under +subsection 325(2) of the Excise Tax Act, subsec- +tion 160(2) of the Income Tax Act or subsection +150(4) of the Select Luxury Items Tax Act in re- +spect of the property exceeds the amount paid by +the transferor in respect of the amounts so as- +sessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2005, c. 38 +Canada Border Services Agency Act +167 (1) Paragraph (a) of the definition program +legislation in section 2 of the Canada Border Ser- +vices Agency Act is replaced by the following: +(a) that the Governor in Council or Parliament autho- +rizes the Minister, the Agency, the President or an em- +ployee of the Agency to administer and enforce, in- +cluding the Excise Act, the Special Import Measures +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Excise Act, 2001 +Sections 164-167 + +Page 291 +Act, the Customs Act, the Customs Tariff, the Immi- +gration and Refugee Protection Act, the Excise Act, +2001 and the Select Luxury Items Tax Act; +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2018, c. 12, s. 186 +Greenhouse Gas Pollution Pricing +Act +168 (1) Section 51 of the Greenhouse Gas Pollu- +tion Pricing Act is replaced by the following: +Restriction on rebate +51 A rebate under this Division is not to be paid to a per- +son at any time unless all returns of which the Minister +has knowledge and that are required to be filed at or be- +fore that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Select Luxury +Items Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +169 (1) Section 54 of the Act is replaced by the +following: +Restriction — bankruptcy +54 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Part that +the bankrupt was entitled to claim before the appoint- +ment must not be paid after the appointment unless all +returns required to be filed in respect of the bankrupt un- +der this Part, the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001 +and the Select Luxury Items Tax Act in respect of periods +ending before the appointment have been filed and all +amounts required under this Part and those Acts to be +paid by the bankrupt in respect of those periods have +been paid. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Canada Border Services Agency Act +Sections 167-169 + +Page 292 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +170 (1) Subsection 108(7) of the Act is replaced by +the following: +Restriction on rebates +(7) An amount under this section must not be rebated to +a person at any time unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Select Luxury +Items Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +171 (1) Subsection 109(5) of the Act is replaced by +the following: +Restriction +(5) An amount under this section must not be rebated to +a person at any time unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Select Luxury +Items Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +172 (1) The +description +of +B +in +paragraph +161(1)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, paragraph 97.44(1)(b) of the +Customs Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001 or +subsection 150(4) of the Select Luxury Items Tax +Act in respect of the property exceeds the amount +paid by the transferor in respect of the amount so +assessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on September 1, 2022. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Consequential Amendments +Greenhouse Gas Pollution Pricing Act +Sections 169-172 + +Page 293 +Coordinating Amendments +Bill C-8 +173 (1) Subsections (2) to (31) apply if Bill C-8, in- +troduced in the 1st session of the 44th Parliament +and entitled the Economic and Fiscal Update Im- +plementation Act, 2021 (in this section referred to +as the “other Act”), receives royal assent. +(2) On the first day on which both subsection +12(1) of the other Act and subsection 137(1) of this +Act are in force, subsection 149(3) of the +Bankruptcy and Insolvency Act is amended by +striking out “and” at the end of paragraph (g) +and by replacing paragraph (h) with the follow- +ing: +(h) the Underused Housing Tax Act; and +(i) the Select Luxury Items Tax Act. +(3) On the first day on which both section 13 of +the other Act and section 138 of this Act are in +force, paragraph 462.48(2)(c) of the Criminal +Code is replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001, the Underused Housing Tax Act or +the Select Luxury Items Tax Act to which access is +sought or that is proposed to be examined or commu- +nicated; and +(4) On the first day on which both subsection +14(1) of the other Act and subsection 140(1) of this +Act are in force, section 77 of the Excise Tax Act is +replaced by the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Underused Housing Tax Act and the Select Luxury +Items Tax Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 294 +(5) On the first day on which both subsection +15(1) of the other Act and subsection 141(1) of this +Act are in force, subsection 229(2) of the Excise +Tax Act is replaced by the following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time unless all returns of which the Minister has +knowledge and that are required to be filed at or before +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +Act, 2001, the Underused Housing Tax Act and the Select +Luxury Items Tax Act have been filed with the Minister. +(6) On the first day on which both subsection +16(1) of the other Act and subsection 142(1) of this +Act are in force, subsection 230(2) of the Excise +Tax Act is replaced by the following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act and the Select Luxury Items Tax Act have been +filed with the Minister. +(7) On the first day on which both subsection +17(1) of the other Act and subsection 143(1) of this +Act are in force, subparagraph 238.1(2)(c)(iii) of +the Excise Tax Act is replaced by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001, the Underused Housing Tax Act +and the Select Luxury Items Tax Act to be remitted +or paid before that time by the registrant have been +remitted or paid, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 295 +(8) On the first day on which both subsection +18(1) of the other Act and subsection 144(1) of this +Act are in force, section 263.02 of the Excise Tax +Act is replaced by the following: +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001, the Underused Housing Tax Act and the +Select Luxury Items Tax Act have been filed with the +Minister. +(9) On the first day on which both subsection +19(1) of the other Act and subsection 145(1) of this +Act are in force, subsection 296(7) of the Excise +Tax Act is replaced by the following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act +and the Select Luxury Items Tax Act have been filed with +the Minister. +(10) On the first day on which both subsection +20(1) of the other Act and subsection 147(1) of this +Act are in force, paragraph 155.2(6)(c) of the Fi- +nancial Administration Act is replaced by the +following: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006, the Underused Housing +Tax Act or the Select Luxury Items Tax Act. +(11) On the first day on which both subsection +21(1) of the other Act and subsection 148(1) of this +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 296 +Act are in force, subsection 12(1) of the Tax Court +of Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act and the Select Luxury Items +Tax Act when references or appeals to the Court are pro- +vided for in those Acts. +(12) On the first day on which both subsection +21(2) of the other Act and subsection 148(2) of this +Act are in force, subsections 12(3) and (4) of the +Tax Court of Canada Act are replaced by the fol- +lowing: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act, section 45 or 46 of the Underused Housing Tax +Act or section 105 or 106 of the Select Luxury Items Tax +Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 297 +Insurance Act, section 45 or 47 of the Air Travellers Se- +curity Charge Act, section 197 or 199 of the Excise Act, +2001, section 115 or 117 of the Greenhouse Gas Pollution +Pricing Act, section 39 or 41 of the Underused Housing +Tax Act or section 99 or 101 of the Select Luxury Items +Tax Act. +(13) On the first day on which both subsection +22(1) of the other Act and subsection 149(1) of this +Act are in force, paragraph 18.29(3)(a) of the Tax +Court of Canada Act is amended by striking out +“or” at the end of subparagraph (viii) and by re- +placing subparagraph (ix) with the following: +(ix) section 39 or 41 of the Underused Housing Tax +Act, or +(x) section 99 or 101 of the Select Luxury Items Tax +Act; and +(14) On the first day on which both subsection +23(1) of the other Act and subsection 150(1) of this +Act are in force, subsection 18.31(2) of the Tax +Court of Canada Act is replaced by the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act, section 45 of the Underused Housing +Tax Act or section 105 of the Select Luxury Items Tax Act +that a question should be determined by the Court, sec- +tions 17.1, 17.2 and 17.4 to 17.8 apply, with any modifica- +tions that the circumstances require, in respect of the de- +termination of the question. +(15) On the first day on which both subsection +24(1) of the other Act and subsection 151(1) of this +Act are in force, subsection 18.32(2) of the Tax +Court of Canada Act is replaced by the following: +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 298 +Pricing Act, section 46 of the Underused Housing Tax +Act or section 106 of the Select Luxury Items Tax Act for +the determination of a question, the application or deter- +mination of the question must, subject to section 18.33, +be determined in accordance with sections 17.1, 17.2 and +17.4 to 17.8, with any modifications that the circum- +stances require. +(16) On the first day on which both subsection +25(1) of the other Act and subsection 156(1) of this +Act are in force, the description of B in para- +graph 97.29(1)(a) of the Customs Act is replaced +by the following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, subsection 160(2) of the In- +come Tax Act, subsection 297(3) of the Excise Act, +2001, subsection 80(3) of the Underused Housing +Tax Act and subsection 150(4) of the Select Luxu- +ry Items Tax Act in respect of the property ex- +ceeds the amount paid by the transferor in respect +of the amount so assessed, and +(17) On the first day on which both subsection +26(1) of the other Act and subsection 157(1) of this +Act are in force, paragraph 107(5)(g.1) of the Cus- +toms Act is replaced by the following: +(g.1) an official of the Canada Revenue Agency solely +for a purpose relating to the administration or en- +forcement of the Canada Pension Plan, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Employ- +ment Insurance Act, the Excise Act, 2001, the Under- +used Housing Tax Act or the Select Luxury Items Tax +Act; +(18) On the first day on which both subsection +27(1) of the other Act and subsection 158(1) of this +Act are in force, paragraph 18(1)(t) of the Income +Tax Act is amended by striking out “or” at the +end of subparagraph (iii) and by replacing sub- +paragraph (iv) with the following: +(iv) as interest under the Underused Housing Tax +Act, or +(v) as interest under the Select Luxury Items Tax +Act; +(19) On the first day on which both subsection +28(1) of the other Act and subsection 159(1) of this +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 299 +Act are in force, subsection 164(2.01) of the In- +come Tax Act is replaced by the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act +and the Select Luxury Items Tax Act have been filed with +the Minister. +(20) On the first day on which both subsection +29(1) of the other Act and subsection 160(1) of this +Act are in force, the portion of subsection 221.2(2) +of the Income Tax Act before paragraph (a) is re- +placed by the following: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act or +the Select Luxury Items Tax Act, the Minister may, on +application by the person, appropriate the particular +amount, or a part of it, to another amount that is or may +become payable under any of those Acts and, for the pur- +poses of any of those Acts, +(21) On the first day on which both subsection +30(1) of the other Act and subsection 162(1) of this +Act are in force, paragraph (a) of the definition +program legislation in section 2 of the Canada +Revenue Agency Act is amended by striking out +“and” at the end of subparagraph (viii) and by re- +placing subparagraph (ix) with the following: +(ix) the Underused Housing Tax Act, and +(x) the Select Luxury Items Tax Act; or +(22) On the first day on which both subsection +31(1) of the other Act and subsection 163(1) of this +Act are in force, subsection 40(4) of the Air Trav- +ellers Security Charge Act is replaced by the fol- +lowing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 300 +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001, the Underused Housing Tax Act +and the Select Luxury Items Tax Act. +(23) On the first day on which both subsection +32(1) of the other Act and subsection 164(1) of this +Act are in force, paragraph 188(6)(a) of the Excise +Act, 2001 is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act, the Underused Housing Tax Act +and the Select Luxury Items Tax Act; or +(24) On the first day on which both subsection +33(1) of the other Act and subsection 164(2) of this +Act are in force, clause 188(7)(b)(ii)(A) of the Ex- +cise Act, 2001 is replaced by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Underused +Housing Tax Act and the Select Luxury Items +Tax Act, or +(25) On the first day on which both subsection +34(1) of the other Act and subsection 165(1) of this +Act are in force, subsection 189(4) of the Excise +Act, 2001 is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act, the Underused Housing Tax +Act and the Select Luxury Items Tax Act. +(26) On the first day on which both subsection +35(1) of the other Act and subsection 166(1) of this +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 301 +Act are in force, the description of B in para- +graph 297(1)(d) of the Excise Act, 2001 is replaced +by the following: +B +is the amount, if any, by which the total of all +amounts, if any, the transferee was assessed under +subsection 325(2) of the Excise Tax Act, subsec- +tion 160(2) of the Income Tax Act, subsection +80(3) of the Underused Housing Tax Act or sub- +section 150(4) of the Select Luxury Items Tax Act +in respect of the property exceeds the amount +paid by the transferor in respect of the amounts so +assessed, and +(27) On the first day on which both subsection +36(1) of the other Act and subsection 168(1) of this +Act are in force, section 51 of the Greenhouse Gas +Pollution Pricing Act is replaced by the follow- +ing: +Restriction on rebate +51 A rebate under this Division is not to be paid to a per- +son at any time unless all returns of which the Minister +has knowledge and that are required to be filed at or be- +fore that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act and the Select Luxury Items Tax Act have been +filed with the Minister. +(28) On the first day on which both subsection +37(1) of the other Act and subsection 169(1) of this +Act are in force, section 54 of the Greenhouse Gas +Pollution Pricing Act is replaced by the follow- +ing: +Restriction — bankruptcy +54 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Part that +the bankrupt was entitled to claim before the appoint- +ment must not be paid after the appointment unless all +returns required to be filed in respect of the bankrupt un- +der this Part, the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Underused Housing Tax Act and the Select Luxury +Items Tax Act in respect of periods ending before the ap- +pointment have been filed and all amounts required un- +der this Part and those Acts to be paid by the bankrupt in +respect of those periods have been paid. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 302 +(29) On the first day on which both subsection +38(1) of the other Act and subsection 170(1) of this +Act are in force, subsection 108(7) of the Green- +house Gas Pollution Pricing Act is replaced by +the following: +Restriction on rebates +(7) An amount under this section must not be rebated to +a person at any time unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act and the Select Luxury Items Tax Act have been +filed with the Minister. +(30) On the first day on which both subsection +39(1) of the other Act and subsection 171(1) of this +Act are in force, subsection 109(5) of the Green- +house Gas Pollution Pricing Act is replaced by +the following: +Restriction +(5) An amount under this section must not be rebated to +a person at any time unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act and the Select Luxury Items Tax Act have been +filed with the Minister. +(31) On the first day on which both subsection +40(1) of the other Act and subsection 172(1) of this +Act are in force, the description of B in para- +graph 161(1)(d) of the Greenhouse Gas Pollution +Pricing Act is replaced by the following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, paragraph 97.44(1)(b) of the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Section +173 + +Page 303 +Customs Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001, sub- +section 80(3) of the Underused Housing Tax Act +or subsection 150(4) of the Select Luxury Items +Tax Act in respect of the property exceeds the +amount paid by the transferor in respect of the +amount so assessed, and +PART 5 +Various Measures +DIVISION 1 +Provisions Relating to Canadian Pacific +Railway Company Tax Exemption +Clause 16 — no force or effect +174 (1) Clause 16 of the contract that is set out in +the schedule to An Act respecting the Canadian +Pacific Railway, chapter 1 of the Statutes of +Canada, 1881, is deemed to be of no force or effect +as of August 29, 1966. +Obligations, rights, etc. extinguished +(2) All obligations and liabilities of Her Majesty +in right of Canada and all rights and privileges of +the Canadian Pacific Railway Company under +that clause 16 arising out of or acquired under +the contract referred to in subsection (1), any Act +of Parliament or any instrument made in the ex- +ercise of a power conferred under an Act of Par- +liament are deemed to have been extinguished +on August 29, 1966. +No liability +175 No action or other proceeding that is based +on or is in respect of clause 16 of the contract re- +ferred to in subsection 174(1) lies or may be insti- +tuted or continued by anyone against Her +Majesty in right of Canada. +No compensation +176 No one is entitled to any compensation from +Her Majesty in right of Canada in connection +with the coming into force of section 174. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 4 Select Luxury Items Tax Act +Coordinating Amendments +Sections 173-176 + +Page 304 +DIVISION 2 +2000, c. 7 +Nisga’a Final Agreement Act +177 (1) Subsections 14(1) and (2) of the Nisga’a +Final Agreement Act are replaced by the follow- +ing: +Taxation Agreement +14 (1) The Taxation Agreement is approved, given effect +and declared valid and, during the period that the Taxa- +tion Agreement is, by its terms, in force, it has the force +of law. +(2) Subsection 14(5) of the Act is repealed. +DIVISION 3 +Safe Drinking Water for First Nations +2013, c. 21 +Safe Drinking Water for First +Nations Act +Repeal +178 The Safe Drinking Water for First Nations +Act, chapter 21 of the Statutes of Canada, 2013, is +repealed. +R.S., c. 1 (5th Supp.) +Income Tax Act +179 (1) Subparagraph 81(1)(g.3)(i) of the Income +Tax Act is amended by striking out “or” at the +end of clause (B), by striking out “and” at the end +of that subparagraph, by adding “or” at the end +of clause (C) and by adding the following after +clause (C): +(D) the Settlement Agreement entered into by +Her Majesty in Right of Canada on September +15, 2021 in respect of the class action relating to +long-term drinking water quality for impacted +First Nations, and +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 2 Nisga’a Final Agreement Act +Sections 177-179 + +Page 305 +DIVISION 4 +Payments in Relation to Transit and +Housing +Maximum payment of $750 million +180 (1) The Minister of Finance may make pay- +ments to the provinces, the total of which may +not exceed $750 million, for the purpose of ad- +dressing municipal and other transit shortfalls +and needs and improving housing supply and af- +fordability. The amount of each payment is to be +determined by the Minister of Finance. +Payments out of C.R.F. +(2) Any amount payable under subsection (1) +may be paid by the Minister of Finance out of the +Consolidated Revenue Fund at the times and in +the manner, and on any terms and conditions, +that the Minister of Finance considers appropri- +ate. +Report +(3) If the Minister of Finance makes a payment to +a province under subsection (1), the Minister +must, within three months after the day on which +the payment is made, prepare a report indicating +the amount of the payment and describing any +terms or conditions established under subsec- +tion (2) in relation to the payment and must +cause the report to be tabled in each House of +Parliament on any of the first 15 days on which +that House is sitting after the report is complet- +ed. +DIVISION 5 +R.S., c. C-3 +Canada Deposit Insurance Corporation +Act +181 (1) Paragraph 5(1)(a) of the Canada Deposit +Insurance Corporation Act is replaced by the fol- +lowing: +(a) the person appointed as the Chairperson under +subsection 6(1); +(a.1) the person appointed as the President and Chief +Executive Officer of the Corporation under subsection +105(5) of the Financial Administration Act; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 4 Payments in Relation to Transit and Housing +Sections 180-181 + +Page 306 +(2) Paragraph 5(1)(c) of the Act is replaced by the +following: +(c) not more than six other members appointed by the +Minister with the approval of the Governor in Council. +DIVISION 6 +R.S., c. F-8; 1995, c. 17, s. 45 +Federal-Provincial Fiscal +Arrangements Act +182 The +Federal-Provincial +Fiscal +Arrange- +ments Act is amended by adding the following af- +ter section 24.72: +Total payment of $2 billion +24.73 The Minister may pay an additional cash payment +equal to +(a) for Ontario, $775,500,000; +(b) for Quebec, $450,006,000; +(c) for Nova Scotia, $51,800,000; +(d) for New Brunswick, $41,238,000; +(e) for Manitoba, $72,437,000; +(f) for British Columbia, $272,434,000; +(g) for Prince Edward Island, $8,574,000; +(h) for Saskatchewan, $61,759,000; +(i) for Alberta, $232,332,000; +(j) for Newfoundland and Labrador, $27,227,000; +(k) for Yukon, $2,244,000; +(l) for the Northwest Territories, $2,387,000; and +(m) for Nunavut, $2,062,000. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 5 Canada Deposit Insurance Corporation Act +Sections 181-182 + +Page 307 +DIVISION 7 +Borrowings +2017, c. 20, s. 103 +Borrowing Authority Act +183 Paragraphs 5(a) and (b) of the Borrowing +Authority Act are replaced by the following: +(a) amounts borrowed by the Minister under an order +made under paragraph 46.1(c) of the Financial Ad- +ministration Act, other than those borrowed under +such an order made during the period beginning on +March 23, 2021 and ending on May 6, 2021; and +(b) amounts borrowed by the Minister under an order +made under paragraph 46.1(a) of that Act for the pay- +ment of any amount in respect of a debt that was origi- +nally incurred under an order made under paragraph +46.1(c) of that Act, other than in respect of a debt that +was originally incurred under such an order made +during the period beginning on March 23, 2021 and +ending on May 6, 2021. +184 Section 8 of the Act is amended by adding the +following after subsection (2): +Amounts not included +(3) For the purposes of subsection (2), any amounts bor- +rowed by the Minister during the period beginning on +March 23, 2021 and ending on May 6, 2021 under an or- +der made under paragraph 46.1(c) of the Financial Ad- +ministration Act do not count in the calculation of the +amounts referred to in paragraph (1)(b). +R.S., c. F-11 +Financial Administration Act +185 Paragraph 49(1)(a.1) of the Financial Admin- +istration Act is replaced by the following: +(a.1) the money that is borrowed under an order +made under paragraph 46.1(c) of the Financial Ad- +ministration Act, other than that borrowed under +such an order made during the period beginning on +March 23, 2021 and ending on May 6, 2021, and that is +due at the end of the fiscal year to which the Public Ac- +counts relate; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 7 Borrowings +Sections 183-185 + +Page 308 +DIVISION 8 +R.S., c. 32 (2nd Supp.) +Pension Benefits Standards Act, 1985 +Amendments to the Act +186 The Pension Benefits Standards Act, 1985 is +amended by adding the following after section +9.16: +Solvency Reserve Accounts +Establishment +9.17 (1) Subject to the regulations, a defined benefit +plan, other than a negotiated contribution plan, may pro- +vide for the establishment of a solvency reserve account +in the plan’s pension fund. +Payments into account +(2) Subject to the regulations, an employer may make +payments into the solvency reserve account. +Restriction on transfers +(3) The administrator shall not transfer into the solvency +reserve account, nor permit to be transferred into that +account, any moneys that are held in the pension fund +outside of that account. +Withdrawals +(4) Despite any terms of the pension plan or any docu- +ment that creates or supports the plan or the pension +fund, amounts may be withdrawn from the solvency re- +serve account in accordance with the regulations. +Non-application +(5) Section 9.2 does not apply with respect to a with- +drawal from the solvency reserve account. +187 Section 10 of the Act is amended by adding +the following after subsection (6): +Governance policy +(7) The administrator of a pension plan shall +(a) establish, before the plan is filed for registration, a +governance policy that contains the prescribed infor- +mation; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 8 Pension Benefits Standards Act, 1985 +Sections 186-187 + +Page 309 +(b) ensure that the policy complies with this Act and +the regulations. +Filing not required +(8) The administrator is not required to file the gover- +nance policy for the purposes of subsection (1) or to file +any amendment to the policy for the purposes of subsec- +tion 10.1(1). +Transitional provision +(9) An administrator of a pension plan that was regis- +tered or was filed for registration under this section be- +fore the day on which subsection (7) comes into force +shall, within one year after that day, establish the gover- +nance policy for the plan. +188 (1) Subsection 39(1) of the Act is amended by +adding the following after paragraph (h): +(h.01) respecting solvency reserve accounts; +(2) Subsection 39(1) of the Act is amended by +adding the following after paragraph (n.1): +(n.11) respecting the investment of the assets of a +pension fund; +Coordinating Amendments +2021, c. 23 +189 (1) In this section, other Act means the Bud- +get Implementation Act, 2021, No. 1. +(2) If section 188 of the other Act comes into force +before section 187 of this Act, then +(a) that section 187 is replaced by the following: +187 Section 10 of the Act is amended by adding +the following after subsection (10): +Governance policy +(11) The administrator of a pension plan shall +(a) establish, before the plan is filed for registration, a +governance policy that contains the prescribed infor- +mation; and +(b) ensure that the policy complies with this Act and +the regulations. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 8 Pension Benefits Standards Act, 1985 +Amendments to the Act +Sections 187-189 + +Page 310 +Filing not required +(12) The administrator is not required to file the gover- +nance policy for the purposes of subsection (1) or to file +any amendment to the policy for the purposes of subsec- +tion 10.1(1). +Transitional provision — governance policy +(13) An administrator of a pension plan, other than a ne- +gotiated contribution plan, that was registered or was +filed for registration under this section before the day on +which subsection (11) comes into force shall, within one +year after that day, establish the governance policy for +the plan. +(b) on the day on which that section 187 comes +into force, subsections 10(7) to (10) of the Pen- +sion Benefits Standards Act, 1985 are replaced +by the following: +Funding policy +(7) The administrator of a negotiated contribution plan +shall, before the plan is filed for registration, establish a +funding policy that contains the prescribed information. +Filing not required +(8) The administrator is not required to file the funding +policy for the purposes of subsection (1) or to file any +amendment to the policy for the purposes of subsection +10.1(1). +Compliance — funding policy +(9) The administrator shall ensure that the funding poli- +cy complies with this Act and the regulations. +Transitional provision — negotiated contribution +plans +(10) An administrator of a negotiated contribution plan +that was registered or was filed for registration under this +section before the day on which subsection (7), as enact- +ed by section 188 of the Budget Implementation Act, +2021, No. 1, comes into force shall, within one year after +that day, establish the funding policy referred to in sub- +section (7) and the governance policy referred to in sub- +section (11). +(3) If section 187 of this Act comes into force be- +fore section 188 of the other Act, then that section +188 is replaced by the following: +188 Section 10 of the Pension Benefits Standards +Act, 1985 is amended by adding the following af- +ter subsection (9): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 8 Pension Benefits Standards Act, 1985 +Coordinating Amendments +Section +189 + +Page 311 +Funding policy +(10) The administrator of a negotiated contribution plan +shall +(a) establish, before the plan is filed for registration, a +funding policy that contains the prescribed informa- +tion; and +(b) ensure that the policy complies with this Act and +the regulations. +Filing not required +(11) The administrator is not required to file the funding +policy for the purposes of subsection (1) or to file any +amendment to the policy for the purposes of subsection +10.1(1). +Transitional provision — funding policy +(12) An administrator of a negotiated contribution plan +that was registered or was filed for registration under this +section before the day on which subsection (10) comes +into force shall establish the funding policy within one +year after that day. +(4) If section 188 of the other Act comes into force +on the same day as section 187 of this Act, then +that section 187 is deemed to have come into +force before that section 188 and subsection (3) +applies as a consequence. +Coming into Force +Order in council +190 (1) Section 186 and subsection 188(1) come +into force on a day to be fixed by order of the +Governor in Council. +Order in council +(2) Section 187 comes into force on a day to be +fixed by order of the Governor in Council. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 8 Pension Benefits Standards Act, 1985 +Coordinating Amendments +Sections 189-190 + +Page 312 +DIVISION 9 +Trade Remedies +R.S., c. S-15 +Special Import Measures Act +Amendments to the Act +191 Section 2 of the Special Import Measures +Act is amended by adding the following after sub- +section (10): +Assessment of injury — impacts on workers +(11) In any assessment of injury under this Act, any im- +pacts on workers employed in the domestic industry shall +be taken into account. +Assessment of retardation — impacts on jobs +(12) In any assessment of retardation under this Act, any +impacts on jobs shall be taken into account. +192 The Act is amended by adding the following +before section 3: +Definition of massive importation +2.1 In this Part, massive importation includes a series +of importations into Canada that in the aggregate are +massive and have occurred within a relatively short peri- +od of time. +193 The portion of paragraph 5(a) of the Act af- +ter subparagraph (i) is replaced by the following: +(ii) injury has been caused by a massive importa- +tion of the goods into Canada and the goods are +likely to seriously undermine the remedial effect of +the duties applicable under subsection 3(1); and +194 Subparagraphs 6(a)(i) and (ii) of the Act are +replaced by the following: +(i) injury has been caused by a massive importation +of the goods into Canada, and +(ii) the goods are likely to seriously undermine the +remedial effect of the duties applicable under sub- +section 3(1), +195 Subsection 31(6) of the Act is replaced by the +following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Sections 191-195 + +Page 313 +Extension of 30-day period +(6) The period of 30 days referred to in subsection (1) is +extended to 45 days if, before the expiry of the 30 days, +the President causes written notice to be given to the +complainant that the period of 30 days is insufficient to +determine whether there is compliance with the condi- +tions referred to in subsection (2) or the condition re- +ferred to in subsection 31.1(1). +196 (1) Paragraphs 32(1)(a) and (b) of the Act are +replaced by the following: +(a) if the complaint is properly documented, cause the +complainant to be informed in writing that the com- +plaint was received and that it is properly document- +ed; or +(b) if the complaint is not properly documented, cause +the complainant to be informed in writing that the +complaint was received and indicate the information +and material needed in order for the complaint to be +properly documented. +(2) Section 32 of the Act is amended by adding the +following after subsection (1): +Notice of complaint +(1.1) If the President receives a properly documented +written complaint under subsection (1), the President +shall cause the government of the country of export to be +notified in writing that the complaint was received and +that it is properly documented. +Timing of notice +(1.2) The notice shall be provided no later than +(a) in the case of a complaint respecting the dumping +of goods, seven days before the day on which the Pres- +ident decides whether or not to cause an investigation +to be initiated; and +(b) in the case of a complaint respecting the subsidiz- +ing of goods, 20 days before the day on which the Pres- +ident decides whether or not to cause an investigation +to be initiated. +197 (1) The portion of subsection 42(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Tribunal to make inquiry +42 (1) The Tribunal, forthwith after receipt of a notice of +a preliminary determination under subsection 38(3), +shall make inquiry with respect to the following matters: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Sections 195-197 + +Page 314 +(2) The portion of paragraph 42(1)(b) of the Act +after subparagraph (i) is replaced by the follow- +ing: +(ii) injury has been caused by a massive importa- +tion of the goods into Canada and the goods are +likely to seriously undermine the remedial effect of +the duties applicable under subsection 3(1); and +(3) Subparagraphs 42(1)(c)(i) and (ii) of the Act +are replaced by the following: +(i) injury has been caused by a massive importation +of the goods into Canada, and +(ii) the goods are likely to seriously undermine the +remedial effect of the duties applicable under sub- +section 3(1). +198 Paragraph 71(c) of the Act is replaced by the +following: +(c) the change in trade pattern is caused by the impo- +sition of anti-dumping or countervailing duties. +199 Subsection 72(1) of the Act is replaced by the +following: +Initiation of investigation +72 (1) The President shall cause an investigation to be +initiated respecting the circumvention of an order or +finding of the Tribunal, or an order of the Governor in +Council imposing a countervailing duty under section 7, +on the President’s own initiative or, if he or she receives a +written complaint respecting the circumvention, within +45 days after the day on which that complaint is received, +if he or she is of the opinion that there is evidence dis- +closing a reasonable indication that circumvention is oc- +curring. +200 Subsection 76.01(7) of the Act is replaced by +the following: +Expiry of order +(7) An order made on the completion of an interim re- +view, other than an order rescinding an order or finding, +expires on the day on which the Tribunal makes an order +under subsection 76.03(12). +201 (1) The portion of subsection 76.03(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Sections 197-201 + +Page 315 +Review +76.03 (1) The Tribunal shall initiate an expiry review +with respect to an order or finding described in any of +subsections 3(1) and (2) and sections 4 to 6 before the ex- +piry of five years after whichever of the following days is +applicable: +(2) Subsections 76.03(2) to (5) of the Act are re- +placed by the following: +Termination of review +(2) The Tribunal may terminate an expiry review at any +time if, in the Tribunal’s opinion, the review is not sup- +ported by domestic producers. Upon terminating a re- +view, the Tribunal shall without delay cause notice of the +termination to be given to the President and all other +persons and governments specified in the rules of the +Tribunal. +(3) The portion of subsection 76.03(6) of the Act +before subparagraph (a)(i) is replaced by the fol- +lowing: +Notice +(6) Upon initiating an expiry review, the Tribunal shall +without delay +(a) cause notice of the review to be given to +(4) Subsection 76.03(6) of the Act is amended by +adding “and” at the end of paragraph (a) and by +repealing paragraph (b). +(5) The portion of subsection 76.03(7) of the Act +before paragraph (a) is replaced by the follow- +ing: +President’s determination and notice +(7) Unless the expiry review is terminated under subsec- +tion (2), the President shall +(6) Paragraph 76.03(12)(a) of the Act is amended +by striking out “or” at the end of subparagraph +(i) and by adding the following after subpara- +graph (ii): +(iii) in respect of which it terminated an expiry re- +view under subsection (2); or +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Section +201 + +Page 316 +(7) Paragraph 76.03(13)(a) of the Act is replaced +by the following: +(a) an order made by the Tribunal under section 75.3 +or subsection 75.4(8) or 75.6(7) amending the order or +finding under review, if that order is made on or after +the day on which the review is initiated under subsec- +tion (1) but before the day on which the order of the +Tribunal is made under subsection (12); and +(8) Subsection 76.03(14) of the Act is replaced by +the following: +Expiry of anti-circumvention order +(14) An order made as a result of a decision by the Presi- +dent setting out a finding of circumvention or an interim +review decision of the President relating to a finding of +circumvention, other than an order rescinding the exten- +sion of duties or exempting an exporter from the exten- +sion of duties, expires on the day on which the Tribunal +makes an order under subsection (12). +202 Paragraph (g) of the definition definitive deci- +sions in subsection 77.01(1) of the Act is replaced +by the following: +(g) an order of the Tribunal under subsection 76.01(4), +203 Paragraph (g) of the definition definitive deci- +sion in subsection 77.1(1) of the Act is replaced by +the following: +(g) an order of the Tribunal under subsection 76.01(4), +204 Section 88.1 of the Act is repealed. +205 Paragraph 96.1(1)(d) of the Act is replaced by +the following: +(d) an order of the Tribunal under subsection +76.01(4); +206 Subparagraph 97(1)(a.1)(v) of the Act is re- +placed by the following: +(v) whether a change in a pattern of trade is caused +by the imposition of an anti-dumping or counter- +vailing duty, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Sections 201-206 + +Page 317 +Transitional Provisions +Definitions +207 (1) The following definitions apply in this +section and sections 208 to 211. +commencement day means the day on which this +Act receives royal assent. (date de référence) +former Act means the Special Import Measures +Act as it read on the day before the commence- +ment day. (ancienne loi) +Words and expressions +(2) Words and expressions used in sections 208 to +211 have the same meaning as in the Special Im- +port Measures Act. +Disposition of complaints +208 If, before the commencement day, the Presi- +dent receives a written complaint respecting the +dumping or subsidizing of goods under subsec- +tion 31(1) of the former Act, any proceeding, pro- +cess or action in respect of the complaint is to be +continued and disposed of in accordance with +that Act. +Anti-circumvention complaints +209 If, before the commencement day, the Presi- +dent receives a written complaint under subsec- +tion 72(1) of the former Act respecting the cir- +cumvention of an order or finding of the Tri- +bunal, or an order of the Governor in Council im- +posing a countervailing duty under section 7 of +that Act, any proceeding, process or action in re- +spect of the complaint is to be continued and dis- +posed of in accordance with that Act. +Interim reviews — on request +210 (1) If, before the commencement day, the +Tribunal receives a request to conduct an interim +review of an order or finding, or any aspect of an +order or finding, under subsection 76.01(1) of the +former Act, any interim review is to be initiated +— or, if already initiated, continued — and dis- +posed of in accordance with that Act. +Interim reviews — Tribunal’s initiative +(2) If, before the commencement day, the Tri- +bunal initiates, on its own initiative, an interim +review of an order or finding, or any aspect of an +order or finding, under subsection 76.01(1) of the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Sections 207-210 + +Page 318 +former Act, the interim review is to be continued +and disposed of in accordance with that Act. +Expiry reviews +211 If, before the commencement day, a notice +of expiry respecting an order or finding has been +published under subsection 76.03(2) of the former +Act, any expiry review in respect of the order or +finding is to be initiated — or, if already initiated, +continued — and disposed of in accordance with +that Act. +R.S., c. 47 (4th Supp.) +Canadian International Trade +Tribunal Act +212 Subsection 2(1) of the Canadian Interna- +tional Trade Tribunal Act is amended by adding +the following in alphabetical order: +trade union means an employee organization that has +been certified under federal or provincial law, or recog- +nized by the employer, as a bargaining agent; (syndicat) +213 Paragraph 16(b) of the Act is replaced by the +following: +(b) consider complaints and extension requests filed +with the Tribunal under this Act by domestic produc- +ers of like or directly competitive goods or by trade +unions whose members are engaged in the Canadian +production of like or directly competitive goods and, if +appropriate, conduct inquiries into the complaints +and extension requests and report on them; +214 (1) Subsection 23(1) of the Act is replaced by +the following: +Filing of complaint +23 (1) Any of the following may file a written complaint +with the Tribunal alleging that goods are being imported +into Canada in such increased quantities and under such +conditions as to cause or threaten serious injury to do- +mestic producers of like or directly competitive goods: +(a) a domestic producer of the like or directly compet- +itive goods; +(b) a person or association acting on behalf of the do- +mestic producer; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Special Import Measures Act +Sections 210-214 + +Page 319 +(c) a trade union whose members are engaged in the +Canadian production of the like or directly competi- +tive goods. +(2) Paragraphs 23(2)(b) and (c) of the Act are re- +placed by the following: +(b) in the case of a complaint filed by or on behalf of a +domestic producer, state an estimate of the total per- +centage of Canadian production of the like or directly +competitive goods that is produced by the producer; +(b.1) in the case of a complaint filed by a trade union, +(i) state an estimate of the total percentage of +Canadian production of the like or directly competi- +tive goods that is produced by its members, and +(ii) provide evidence that one or more domestic +producers of the like or directly competitive goods +support the complaint and state an estimate of the +total percentage of Canadian production of the like +or directly competitive goods that is produced by +those producers; and +(c) make any other representations that the com- +plainant considers relevant to the matter. +(3) Paragraph 23(3)(a) of the English version of +the Act is replaced by the following: +(a) such information as is available to the complainant +to prove the facts referred to in paragraph (2)(a) and +to substantiate the estimates referred to in paragraph +(2)(b) or (b.1); and +215 Paragraph 26(1)(b) of the Act is replaced by +the following: +(b) that the complaint is made by or on behalf of, or +with the support of, domestic producers who produce +a major proportion of domestic production of the like +or directly competitive goods; and +216 Section 30.04 of the Act is amended by adding +the following after subsection (1): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Canadian International Trade Tribunal Act +Sections 214-216 + +Page 320 +Requests — trade unions +(1.1) An extension request may also be filed by a trade +union whose members are engaged in the Canadian pro- +duction of the like or directly competitive goods. +217 (1) Paragraphs 30.05(1)(b) and (c) of the Act +are replaced by the following: +(b) in the case of an extension request filed by or on +behalf of a domestic producer, state an estimate of the +total percentage of Canadian production of the like or +directly competitive goods that is produced by the pro- +ducer; +(b.1) in the case of an extension request filed by a +trade union, +(i) state an estimate of the total percentage of +Canadian production of the like or directly competi- +tive goods that is produced by its members, and +(ii) provide evidence that one or more domestic +producers of the like or directly competitive goods +support the request and state an estimate of the to- +tal percentage of Canadian production of the like or +directly competitive goods that is produced by +those producers; and +(c) make any other representations that the requester +considers relevant to the matter. +(2) Paragraph 30.05(2)(a) of the English version of +the Act is replaced by the following: +(a) such information as is available to the requester to +prove the facts referred to in paragraph (1)(a) and to +substantiate the estimates referred to in paragraph +(1)(b) or (b.1); and +218 Paragraph 30.07(1)(b) of the Act is replaced +by the following: +(b) that the extension request is made by or on behalf +of, or with the support of, domestic producers who +produce a major proportion of domestic production of +the like or directly competitive goods. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Canadian International Trade Tribunal Act +Sections 216-218 + +Page 321 +219 Paragraph 39(1)(c) of the Act is replaced by +the following: +(c) specifying any additional information that must +accompany a complaint filed under any of subsections +23(1) to (1.1), 30.01(2), 30.011(1), 30.012(2), 30.11(1), +30.22(1) and 30.23(1) or an extension request filed un- +der subsection 30.04(1) or (1.1) or 30.25(3); and +DIVISION 10 +Corporate Governance of Financial +Institutions +1991, c. 45 +Trust and Loan Companies Act +220 Subsection 160.04(1) of the Trust and Loan +Companies Act is replaced by the following: +Mandatory solicitation +160.04 (1) Subject to subsections (2) and 143(2), the +management of a company shall, concurrently with send- +ing notice of a meeting of shareholders, send a form of +proxy that is in accordance with the regulations to each +shareholder entitled to receive notice of the meeting. +221 (1) Subsections 160.05(1) and (2) of the Act +are replaced by the following: +Soliciting proxies +160.05 (1) A person shall not solicit proxies unless a +proxy circular that is in accordance with the regulations +is sent to the auditor of the company, to each shareholder +whose proxy is solicited and, in the case set out in para- +graph (b), to the company as follows: +(a) in the case of solicitation by or on behalf of the +management of a company, a management proxy cir- +cular, either as an appendix to or as a separate docu- +ment accompanying the notice of the meeting; and +(b) in the case of any other solicitation, a dissident’s +proxy circular stating the purposes of the solicitation. +Exception — solicitation to 15 or fewer shareholders +(1.1) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +company, without sending a dissident’s proxy circular, if +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 9 Trade Remedies +Canadian International Trade Tribunal Act +Sections 219-221 + +Page 322 +the total number of shareholders whose proxies are so- +licited is 15 or fewer, two or more joint holders being +counted as one shareholder. +Exception — solicitation by public broadcast +(1.2) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +company, without sending a dissident’s proxy circular if +the solicitation is, in the prescribed circumstances, con- +veyed by public broadcast, speech or publication. +Copy to Superintendent +(2) A person who sends a management proxy circular or +dissident’s proxy circular shall concurrently send to the +Superintendent a copy of it together with the form of +proxy, any other documents for use in connection with +the meeting and, in the case of a management proxy cir- +cular, a copy of the notice of meeting. +(2) Subsection 160.05(4) of the Act is replaced by +the following: +Publication +(4) The Superintendent shall publish in a publication +generally available to the public, a notice of a decision +made by the Superintendent granting an exemption un- +der subsection (3). +222 Section 160.071 of the Act is replaced by the +following: +Regulations +160.071 The Governor in Council may make regulations +(a) respecting the powers that may be granted by a +shareholder in a form of proxy; +(b) respecting proxy circulars and forms of proxy, in- +cluding the form and content of those documents; and +(c) respecting the conditions under which a company +is exempt from any of the requirements of sections +160.02 to 160.07. +1991, c. 47 +Insurance Companies Act +223 Subsection 164.03(1) of the Insurance Com- +panies Act is replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Trust and Loan Companies Act +Sections 221-223 + +Page 323 +Mandatory solicitation +164.03 (1) Subject to subsections (2) and 144(2), the +management of a company shall, concurrently with send- +ing notice of a meeting of shareholders and policyhold- +ers, send a form of proxy that is in accordance with the +regulations to each shareholder entitled to receive notice +of the meeting and to each policyholder entitled to re- +ceive notice of the meeting under section 143. +224 (1) Subsections 164.04(1) and (2) of the Act +are replaced by the following: +Soliciting proxies +164.04 (1) A person shall not solicit proxies unless a +proxy circular that is in accordance with the regulations +is sent to the auditor of the company, to each shareholder +or policyholder whose proxy is solicited and, in the case +set out in paragraph (b), to the company as follows: +(a) in the case of solicitation by or on behalf of the +management of a company, a management proxy cir- +cular, either as an appendix to or as a separate docu- +ment accompanying the notice of the meeting; and +(b) in the case of any other solicitation, a dissident’s +proxy circular stating the purposes of the solicitation. +Exception — limited solicitation +(1.1) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +company, without sending a dissident’s proxy circular, if +the total number of shareholders and policyholders +whose proxies are solicited is 15 or fewer, with two or +more joint holders being counted as one shareholder. +Exception — solicitation by public broadcast +(1.2) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +company, without sending a dissident’s proxy circular if +the solicitation is, in the prescribed circumstances, con- +veyed by public broadcast, speech or publication. +Copy to Superintendent +(2) A person who sends a management proxy circular or +dissident’s proxy circular shall concurrently send to the +Superintendent a copy of it together with the form of +proxy, any other documents for use in connection with +the meeting and, in the case of a management proxy cir- +cular, a copy of the notice of meeting. +(2) Subsection 164.04(4) of the Act is replaced by +the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Insurance Companies Act +Sections 223-224 + +Page 324 +Reporting exemptions +(4) The Superintendent shall publish in a publication +generally available to the public, a notice of a decision +made by the Superintendent granting an exemption un- +der subsection (3). +225 Section 164.061 of the Act is replaced by the +following: +Regulations +164.061 The Governor in Council may make regulations +(a) respecting the powers that may be granted by a +shareholder or a policyholder in a form of proxy; +(b) respecting proxy circulars and forms of proxy, in- +cluding the form and content of those documents; and +(c) respecting the conditions under which a company +is exempt from any of the requirements of sec- +tions 164.01 to 164.06. +226 Subsection 788(1) of the Act is replaced by +the following: +Mandatory solicitation +788 (1) Subject to subsections (2) and 768(2), the man- +agement of an insurance holding company shall, concur- +rently with sending notice of a meeting of shareholders, +send a form of proxy that is in accordance with the regu- +lations to each shareholder entitled to receive notice of +the meeting under section 767. +227 (1) Subsections 789(1) and (2) of the Act are +replaced by the following: +Soliciting proxies +789 (1) A person shall not solicit proxies unless a proxy +circular that is in accordance with the regulations is sent +to the auditor of the insurance holding company, to each +shareholder whose proxy is solicited and, in the case set +out in paragraph (b), to the bank as follows: +(a) in the case of solicitation by or on behalf of the +management of an insurance holding company, a +management proxy circular, either as an appendix to +or as a separate document accompanying the notice of +the meeting; and +(b) in the case of any other solicitation, a dissident’s +proxy circular stating the purposes of the solicitation. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Insurance Companies Act +Sections 224-227 + +Page 325 +Exception — limited solicitation +(1.1) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +insurance holding company, without sending a dissi- +dent’s proxy circular, if the total number of shareholders +whose proxies are solicited is 15 or fewer, with two or +more joint holders being counted as one shareholder. +Exception — solicitation by public broadcast +(1.2) Despite subsection (1), a person may solicit prox- +ies, other than by or on behalf of the management of the +insurance holding company, without sending a dissi- +dent’s proxy circular if the solicitation is, in the pre- +scribed circumstances, conveyed by public broadcast, +speech or publication. +Copy to Superintendent +(2) A person who sends a management proxy circular or +dissident’s proxy circular shall concurrently send to the +Superintendent a copy of it together with the form of +proxy, any other documents for use in connection with +the meeting and, in the case of a management proxy cir- +cular, a copy of the notice of meeting. +(2) Subsection 789(4) of the Act is replaced by the +following: +Reporting exemptions +(4) The Superintendent shall publish in a publication +generally available to the public, a notice of a decision +made by the Superintendent granting an exemption un- +der subsection (3). +228 Section 791.1 of the Act is replaced by the fol- +lowing: +Regulations +791.1 The Governor in Council may make regulations +(a) respecting the powers that may be granted by a +shareholder in a form of proxy; +(b) respecting proxy circulars and forms of proxy, in- +cluding the form and content of those documents; and +(c) respecting the conditions under which an insur- +ance holding company is exempt from any of the re- +quirements of sections 786 to 791. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Insurance Companies Act +Sections 227-228 + +Page 326 +2005, c. 54 +An Act to amend certain Acts in +relation to financial institutions +229 Subsection 239(2) of the English version of +An Act to amend certain Acts in relation to fi- +nancial institutions is amended by replacing the +subparagraphs (a)(i) and (ii) of the definition so- +licitation that it enacts with the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +230 Subsection 322(2) of the English version of +the Act is amended by replacing the subpara- +graphs (a)(i) and (ii) of the definition solicitation +that it enacts with the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +231 Subsection 392(2) of the English version of +the Act is amended by replacing the subpara- +graphs (a)(i) and (ii) of the definition solicitation +that it enacts with the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +Coordinating Amendments +2005, c. 54 +232 (1) In this section, other Act means the An +Act to amend certain Acts in relation to finan- +cial institutions. +(2) If subsection 239(2) of the other Act comes in- +to force before section 229 of this Act, then +(a) that section 229 is deemed never to have +come into force and is repealed; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +An Act to amend certain Acts in relation to financial institutions +Sections 229-232 + +Page 327 +(b) subparagraphs (a)(i) and (ii) of the defini- +tion solicitation in section 164 of the English +version of the Insurance Companies Act are +replaced by the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +(3) If subsection 239(2) of the other Act comes in- +to force on the same day as section 229 of this Act, +then that section 229 is deemed to have come into +force before that subsection 239(2). +(4) If subsection 322(2) of the other Act comes in- +to force before section 230 of this Act, then +(a) that section 230 is deemed never to have +come into force and is repealed; and +(b) subparagraphs (a)(i) and (ii) of the defini- +tion solicitation in section 785 of the English +version of the Insurance Companies Act are +replaced by the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +(5) If subsection 322(2) of the other Act comes in- +to force on the same day as section 230 of this Act, +then that section 230 is deemed to have come into +force before that subsection 322(2). +(6) If subsection 392(2) of the other Act comes in- +to force before section 231 of this Act, then +(a) that section 231 is deemed never to have +come into force and is repealed; and +(b) subparagraphs (a)(i) and (ii) of the defini- +tion solicitation in section 160.01 of the English +version of the Trust and Loan Companies Act +are replaced by the following: +(i) a request for a proxy whether or not accompa- +nied by or included in a form of proxy, +(ii) a request to execute or not to execute or, in +Quebec, to sign or not to sign a form of proxy or to +revoke a proxy, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Coordinating Amendments +Section +232 + +Page 328 +(7) If subsection 392(2) of the other Act comes in- +to force on the same day as section 231 of this Act, +then that section 231 is deemed to have come into +force before that subsection 392(2). +DIVISION 11 +1991, c. 47 +Insurance Companies Act +Amendment to the Act +233 Section 476 of the Insurance Companies Act +is renumbered as subsection 476(1) and is amend- +ed by adding the following: +Exception +(2) A property and casualty company, or a marine com- +pany, need not include in the aggregate amount calculat- +ed for the purposes of subsection (1) the value of any +debt obligation if the value of the debt obligation is in- +cluded as part of the regulatory capital of the company. +Coming into Force +January 1, 2023 +234 This Division comes into force on January 1, +2023. +DIVISION 12 +Prohibition on the Purchase of +Residential Property by Non- +Canadians Act +Enactment of Act +Enactment +235 The Prohibition on the Purchase of Residen- +tial Property by Non-Canadians Act is enacted +as follows: +An Act to prohibit the purchase of residential proper- +ty by non-Canadians +Short title +1 This Act may be cited as the Prohibition on the Pur- +chase of Residential Property by Non-Canadians Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 10 Corporate Governance of Financial Institutions +Coordinating Amendments +Sections 232-235 + +Page 329 +Definitions +2 The following definitions apply in this Act. +common-law partner, in relation to an individual, +means a person who is cohabiting with the individual in a +conjugal relationship, having so cohabited for a period of +at least one year. (conjoint de fait) +control has the meaning assigned by the regulations. +(contrôle) +dwelling unit means a residential unit that contains +private kitchen facilities, a private bath and a private liv- +ing area. (local d’habitation) +Minister means the federal minister designated under +section 3. (ministre) +non-Canadian means +(a) an individual who is neither a Canadian citizen nor +a person registered as an Indian under the Indian Act +nor a permanent resident; +(b) a corporation that is incorporated otherwise than +under the laws of Canada or a province; +(c) a corporation incorporated under the laws of +Canada or a province whose shares are not listed on a +stock exchange in Canada for which a designation un- +der section 262 of the Income Tax Act is in effect and +that is controlled by a person referred to in paragraph +(a) or (b); and +(d) a prescribed person or entity. (non-Canadien) +permanent resident has the same meaning as in sub- +section 2(1) of the Immigration and Refugee Protection +Act. (résident permanent) +prescribed means prescribed by regulation. (Version +anglaise seulement) +residential property means any real property or im- +movable, other than a prescribed real property or im- +movable, that is situated in Canada and that is +(a) a detached house or similar building, containing +not more than three dwelling units, together with that +proportion of the appurtenances to the building and +the land subjacent or immediately contiguous to the +building that is reasonably necessary for its use and +enjoyment as a place of residence for individuals; +(b) a part of a building that is a semi-detached house, +rowhouse unit, residential condominium unit or other +similar premises that is, or is intended to be, a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 12 Prohibition on the Purchase of Residential Property by Non-Canadians Act +Enactment of Act +Section +235 + +Page 330 +separate parcel or other division of real property or +immovable owned, or intended to be owned, apart +from any other unit in the building, together with that +proportion of any common areas and other appurte- +nances to the building and the land subjacent or im- +mediately contiguous to the building that is at- +tributable to the house, unit or premises and that is +reasonably necessary for its use and enjoyment as a +place of residence for individuals; or +(c) any prescribed real property or immovable. (im- +meuble résidentiel) +Designation of Minister +3 The Governor in Council may, by order, designate any +federal minister to be the Minister for the purposes of +this Act. +Prohibition +4 (1) Despite section 34 of the Citizenship Act, it is pro- +hibited for a non-Canadian to purchase, directly or indi- +rectly, any residential property. +Exception — persons +(2) Subsection (1) does not apply to +(a) a temporary resident within the meaning of the +Immigration and Refugee Protection Act who satis- +fies prescribed conditions; +(b) a protected person within the meaning of subsec- +tion 95(2) of that Act; +(c) an individual who is a non-Canadian and who pur- +chases residential property in Canada with their +spouse or common-law partner if the spouse or com- +mon law-partner is a Canadian citizen, person regis- +tered as an Indian under the Indian Act, permanent +resident or person referred to in paragraph (a) or (b); +or +(d) a person of a prescribed class of persons. +Exception — circumstances +(3) Subsection (1) does not apply in prescribed circum- +stances. +Foreign state +(4) For greater certainty, nothing in subsection (1) is to +be construed as hindering a foreign state from purchas- +ing residential property for diplomatic or consular pur- +poses. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 12 Prohibition on the Purchase of Residential Property by Non-Canadians Act +Enactment of Act +Section +235 + +Page 331 +Non-application +(5) Subsection (1) does not apply if the non-Canadian +becomes liable or assumes liability under an agreement +of purchase and sale of the residential property before +the day on which this Act comes into force. +Validity +5 The contravention of section 4 does not affect the va- +lidity of the sale of the residential property to which the +contravention relates. +Offence +6 (1) Every non-Canadian that contravenes section 4 +and every person or entity that counsels, induces, aids or +abets or attempts to counsel, induce, aid or abet a non- +Canadian to purchase, directly or indirectly, any residen- +tial property knowing that the non-Canadian is prohibit- +ed under this Act from purchasing the residential proper- +ty is guilty of an offence and liable on summary convic- +tion to a fine of not more than $10,000. +Party to offence +(2) If a corporation or entity commits an offence, any of +the following persons that directed, authorized, assented +to, acquiesced in or participated in the commission of the +offence is a party to and liable for the offence whether or +not the corporation or entity has been prosecuted or con- +victed: +(a) an officer, director or agent or mandatary of the +corporation or entity; +(b) a senior official of the corporation or entity; +(c) any individual authorized to exercise managerial +or supervisory functions on behalf of the corporation +or entity. +Order +7 (1) If a non-Canadian is convicted of having contra- +vened section 4, the superior court of the province in +which the residential property to which the contraven- +tion relates is situated may, on application of the Minis- +ter, order the residential property to be sold in the pre- +scribed manner and under prescribed conditions. +Terms +(2) Subject to the regulations, the superior court may +make the order subject to any terms that it considers ap- +propriate. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 12 Prohibition on the Purchase of Residential Property by Non-Canadians Act +Enactment of Act +Section +235 + +Page 332 +Regulations +8 (1) The Governor in Council may, on the recommen- +dation of the Minister after consultation with the Minis- +ter of Finance, make regulations +(a) defining “control” for the purposes of this Act; +(b) respecting what constitutes a purchase for the pur- +poses of this Act; +(c) respecting the making of orders under section 7; +and +(d) prescribing anything that by this Act is to be pre- +scribed. +Paragraph (1)(c) +(2) Regulations made under paragraph (1)(c) must pro- +vide that no non-Canadian receive from the proceeds +that results from a sale of a residential property ordered +under section 7 more than the purchase price they paid +for the residential property. +Repeal +Repeal +236 The Prohibition on the Purchase of Residen- +tial Property by Non-Canadians Act is repealed. +Coming into Force +Coming into force +237 (1) Section 235 comes into force on January +1, 2023. +Second anniversary +(2) Section 236 comes into force on the second an- +niversary of the day on which section 235 comes +into force. +DIVISION 13 +R.S., c. P-1 +Parliament of Canada Act +Amendments to the Act +238 Subsection 19.1(3) of the Parliament of +Canada Act is replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 12 Prohibition on the Purchase of Residential Property by Non-Canadians Act +Enactment of Act +Sections 235-238 + +Page 333 +Composition of Committee +(3) The Leader of the Government in the Senate or Gov- +ernment Representative in the Senate, or his or her nom- +inee, the Leader of the Opposition in the Senate, or his or +her nominee, and the Leader or Facilitator of every other +recognized party or parliamentary group in the Senate, or +his or her nominee, may, in accordance with the rules of +the Senate, change the membership of the Committee +from time to time, including during periods of proroga- +tion or dissolution. +239 Section 20.1 of the Act is replaced by the fol- +lowing: +Appointment +20.1 The Governor in Council shall, by commission un- +der the Great Seal, appoint a Senate Ethics Officer after +consultation with the Leader of the Government in the +Senate or Government Representative in the Senate, the +Leader of the Opposition in the Senate and the Leader or +Facilitator of every other recognized party or parliamen- +tary group in the Senate and after approval of the ap- +pointment by resolution of the Senate. +240 The Act is amended by adding the following +after section 62.3: +Additional Annual Allowances of +Senators Beginning on July 1, 2022 +Additional annual allowances — senators +62.4 (1) Despite section 62.3, beginning on July 1, 2022 +there shall be paid to the following senators the following +additional annual allowances: +(a) the senator occupying the position of Leader of the +Government in the Senate or Government Represen- +tative in the Senate, unless he or she is in receipt of a +salary under the Salaries Act, $90,500; +(b) the senator occupying the position of Leader of the +Opposition in the Senate, $42,800; +(c) the senator occupying the position of Leader or +Facilitator of the recognized party or parliamentary +group in the Senate that consists of the greatest num- +ber of senators, other than the recognized party or +parliamentary group to which a senator referred to in +paragraph (a) or (b) belongs, $42,800; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Amendments to the Act +Sections 238-240 + +Page 334 +(d) the senator occupying the position of Leader or +Facilitator of the recognized party or parliamentary +group in the Senate that consists of the second great- +est number of senators, other than the recognized par- +ty or parliamentary group to which a senator referred +to in paragraph (a) or (b) belongs, $21,300; +(e) the senator occupying the position of Leader or +Facilitator of the recognized party or parliamentary +group in the Senate that consists of the third greatest +number of senators, other than the recognized party +or parliamentary group to which a senator referred to +in paragraph (a) or (b) belongs, $21,300; +(f) the senator occupying the position of Deputy Lead- +er of the Government in the Senate or Legislative +Deputy to the Government Representative in the +Senate, $42,800; +(g) the senator occupying the position of Deputy +Leader of the Opposition in the Senate, $27,000; +(h) the senator occupying the position of Deputy +Leader or Deputy Facilitator to the senator referred to +in paragraph (c), $27,000; +(i) the senator occupying the position of Deputy Lead- +er or Deputy Facilitator to the senator referred to in +paragraph (d), $13,400; +(j) the senator occupying the position of Deputy Lead- +er or Deputy Facilitator to the senator referred to in +paragraph (e), $13,400; +(k) the senator occupying the position of Government +Whip in the Senate or Government Liaison in the +Senate, $12,900; +(l) the senator occupying the position of Opposition +Whip in the Senate, $7,400; +(m) the senator occupying the position of Whip or Li- +aison of the recognized party or parliamentary group +in the Senate whose Leader or Facilitator is referred to +in paragraph (c), $7,400; +(n) the senator occupying the position of Whip or Li- +aison of the recognized party or parliamentary group +in the Senate whose Leader or Facilitator is referred to +in paragraph (d), $3,700; +(o) the senator occupying the position of Whip or Li- +aison of the recognized party or parliamentary group +in the Senate whose Leader or Facilitator is referred to +in paragraph (e), $3,700; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Amendments to the Act +Section +240 + +Page 335 +(p) the senator occupying the position of Chair of the +Caucus of the Government in the Senate, $7,400; +(q) the senator occupying the position of Chair of the +Caucus of the Opposition in the Senate, $6,400; +(r) the senator occupying the position of Deputy Whip +or Deputy Liaison of the recognized party or parlia- +mentary group in the Senate whose Leader or Facilita- +tor is referred to in paragraph (c), $3,200; +(s) the senator occupying the position of Deputy Whip +or Deputy Liaison of the recognized party or parlia- +mentary group in the Senate whose Leader or Facilita- +tor is referred to in paragraph (d), $1,500; +(t) the senator occupying the position of Deputy Whip +or Deputy Liaison of the recognized party or parlia- +mentary group in the Senate whose Leader or Facilita- +tor is referred to in paragraph (e), $1,500; +(u) the senator occupying the position of Deputy Gov- +ernment Whip in the Senate or Deputy Government +Liaison in the Senate, $6,400; and +(v) the senator occupying the position of Deputy Op- +position Whip in the Senate, $3,200. +Subsequent fiscal years +(2) Despite section 62.3, the additional annual allowance +that shall be paid for each fiscal year after March 31, 2023 +to a senator referred to in subsection (1) is the additional +annual allowance for the previous fiscal year plus the +amount obtained by multiplying that additional annual +allowance by the index described in section 67.1 for the +previous calendar year. +241 Sections 67 and 67.1 of the Act are replaced by +the following: +Rounding of amounts +67 The salaries and allowances payable to members of +the Senate and the House of Commons under sections +55.1 and 62.1 to 62.4 of this Act and section 4.1 of the +Salaries Act shall be rounded down to the nearest hun- +dred dollars. +Index +67.1 The index referred to in paragraph 55.1(2)(b) and +subsections 62.1(2), 62.2(2), 62.3(2) and (4) and 62.4(2) +for a calendar year is the index of the average percentage +increase in base-rate wages for the calendar year, result- +ing from major settlements negotiated with bargaining +units of 500 or more employees in the private sector in +Canada, as published by the Department of Employment +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Amendments to the Act +Sections 240-241 + +Page 336 +and Social Development within three months after the +end of that calendar year. +242 The portion of subsection 71.1(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Entitlement +71.1 (1) A member of the Senate or the House of Com- +mons who resigns by reason of disability may elect to re- +ceive an annual disability allowance equal to 70% of their +annual salaries and allowances under sections 55.1 and +62.1 to 62.4 of this Act and section 4.1 of the Salaries Act, +on the date of resignation, if at the time of their resigna- +tion, the member +243 Paragraph 79.1(1)(a) of the Act is replaced by +the following: +(a) the Leader of the Government in the Senate or +Government Representative in the Senate, the Leader +of the Opposition in the Senate and the Leader or Fa- +cilitator of every other recognized party or parliamen- +tary group in the Senate; and +R.S., c. M-5 +Consequential Amendment to the +Members of Parliament Retiring +Allowances Act +244 The definition annual allowance in subsection +2(1) of the Members of Parliament Retiring Al- +lowances Act is replaced by the following: +annual allowance means an annual allowance payable +to a member under section 62, 62.3 or 62.4 of the Parlia- +ment of Canada Act or payable to a member under an +appropriation Act as Deputy Chair or Assistant Deputy +Chair of a committee. (indemnité annuelle) +Related Amendments +R.S., c. A-1 +Access to Information Act +245 Subsection 54(1) of the Access to Informa- +tion Act is replaced by the following: +Appointment +54 (1) The Governor in Council shall, by commission +under the Great Seal, appoint an Information Commis- +sioner after consultation with the Leader of the Govern- +ment in the Senate or Government Representative in the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Amendments to the Act +Sections 241-245 + +Page 337 +Senate, the Leader of the Opposition in the Senate, the +Leader or Facilitator of every other recognized party or +parliamentary group in the Senate and the leader of ev- +ery recognized party in the House of Commons and ap- +proval of the appointment by resolution of the Senate +and House of Commons. +R.S., c. A-17 +Auditor General Act +246 Subsection 3(1) of the Auditor General Act is +replaced by the following: +Appointment +3 (1) The Governor in Council shall, by commission un- +der the Great Seal, appoint an Auditor General of Canada +after consultation with the Leader of the Government in +the Senate or Government Representative in the Senate, +the Leader of the Opposition in the Senate, the Leader or +Facilitator of every other recognized party or parliamen- +tary group in the Senate and the leader of every recog- +nized party in the House of Commons and approval of +the appointment by resolution of the Senate and House +of Commons. +R.S., c. P-21 +Privacy Act +247 Subsection 53(1) of the Privacy Act is re- +placed by the following: +Appointment +53 (1) The Governor in Council shall, by commission +under the Great Seal, appoint a Privacy Commissioner af- +ter consultation with the Leader of the Government in +the Senate or Government Representative in the Senate, +the Leader of the Opposition in the Senate, the Leader or +Facilitator of every other recognized party or parliamen- +tary group in the Senate and the leader of every recog- +nized party in the House of Commons and approval of +the appointment by resolution of the Senate and House +of Commons. +R.S., c. 22 (4th Supp.) +Emergencies Act +248 Subsection 62(2) of the Emergencies Act is +replaced by the following: +Membership +(2) The Parliamentary Review Committee shall include +at least one member of the House of Commons from each +party that has a recognized membership of 12 or more +persons in that House and at least the Leader of the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Related Amendments +Sections 245-248 + +Page 338 +Government in the Senate or Government Representa- +tive in the Senate, or his or her nominee, the Leader of +the Opposition in the Senate, or his or her nominee, and +the Leader or Facilitator who is referred to in any of +paragraphs 62.4(1)(c) to (e) of the Parliament of Canada +Act, or his or her nominee. +R.S., c. 31 (4th Supp.) +Official Languages Act +249 Subsection 49(1) of the Official Languages +Act is replaced by the following: +Appointment +49 (1) The Governor in Council shall, by commission +under the Great Seal, appoint a Commissioner of Official +Languages for Canada after consultation with the Leader +of the Government in the Senate or Government Repre- +sentative in the Senate, the Leader of the Opposition in +the Senate, the Leader or Facilitator of every other recog- +nized party or parliamentary group in the Senate and the +leader of every recognized party in the House of Com- +mons and approval of the appointment by resolution of +the Senate and House of Commons. +R.S., c. 44 (4th Supp.); 2006, c. 9, s. 66 +Lobbying Act +250 Subsection 4.1(1) of the Lobbying Act is re- +placed by the following: +Commissioner of Lobbying +4.1 (1) The Governor in Council shall, by commission +under the Great Seal, appoint a Commissioner of Lobby- +ing after consultation with the Leader of the Government +in the Senate or Government Representative in the +Senate, the Leader of the Opposition in the Senate, the +Leader or Facilitator of every other recognized party or +parliamentary group in the Senate and the leader of ev- +ery recognized party in the House of Commons and ap- +proval of the appointment by resolution of the Senate +and House of Commons. +2005, c. 46 +Public Servants Disclosure Protection Act +251 Subsection 39(1) of the Public Servants Dis- +closure Protection Act is replaced by the follow- +ing: +Appointment +39 (1) The Governor in Council shall, by commission +under the Great Seal, appoint a Public Sector Integrity +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Related Amendments +Sections 248-251 + +Page 339 +Commissioner after consultation with the Leader of the +Government in the Senate or Government Representa- +tive in the Senate, the Leader of the Opposition in the +Senate, the Leader or Facilitator of every other recog- +nized party or parliamentary group in the Senate and the +leader of every recognized party in the House of Com- +mons and approval of the appointment by resolution of +the Senate and House of Commons. +2017, c. 15 +National Security and Intelligence Committee of +Parliamentarians Act +252 Subsection 5(2) of the National Security and +Intelligence Committee of Parliamentarians Act +is replaced by the following: +Consultation +(2) A member of the Senate may be appointed to the +Committee only after the Prime Minister has consulted +with the Leader of the Government in the Senate or Gov- +ernment Representative in the Senate, the Leader of the +Opposition in the Senate and the Leader or Facilitator of +every other recognized party or parliamentary group in +the Senate. +2019, c. 13, s. 2 +National Security and Intelligence Review Agency Act +253 Paragraphs 4(2)(a) and (b) of the National +Security and Intelligence Review Agency Act are +replaced by the following: +(a) the Leader of the Government in the Senate or +Government Representative in the Senate and the +Leader of the Opposition in the Senate; +(b) the Leader or Facilitator of every recognized party +or parliamentary group in the Senate; +Coming into Force +Order in council +254 This Division comes into force on a day to be +fixed by order of the Governor in Council. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 13 Parliament of Canada Act +Related Amendments +Sections 251-254 + +Page 340 +DIVISION 14 +R.S., c. F-11 +Financial Administration Act +255 Section 7 of the Financial Administration +Act is amended by adding the following after sub- +section (3): +Services to departments, Crown corporations and +other entities +(4) The Treasury Board may, in carrying out its responsi- +bilities under subsection (1), provide services to depart- +ments and Crown corporations. With the authorization of +the Governor in Council, it may also provide these ser- +vices to a provincial government, a municipality in +Canada, a provincial or municipal public body or any +other public body performing a function of government +in Canada. +Access to Information Act +(5) For greater certainty, for the purposes of the Access +to Information Act, the records of an entity to which the +Treasury Board provides services under subsection (4) +that are, on behalf of that entity, contained in or carried +on the Treasury Board’s information technology systems +are not under the control of the Treasury Board. +Privacy Act +(6) For greater certainty, for the purposes of the Privacy +Act, personal information that is collected by an entity to +which the Treasury Board provides services under sub- +section (4) and that is, on behalf of that entity, contained +in or carried on the Treasury Board’s information tech- +nology systems is not under the control of the Treasury +Board. +DIVISION 15 +R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 +Competition Act +Amendments to the Act +256 (1) Subsection 11(2) of the Competition Act is +replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 14 Financial Administration Act +Sections 255-256 + +Page 341 +Records or information in possession of affiliate +(2) If the person against whom an order is sought under +paragraph (1)(b) or (c) in relation to an inquiry is a cor- +poration and the judge to whom the application is made +under subsection (1) is satisfied by information on oath +or solemn affirmation that an affiliate of the corporation, +whether the affiliate is located in Canada or outside +Canada, has or is likely to have records or information +relevant to the inquiry, the judge may order the corpora- +tion to +(a) produce the records; or +(b) make and deliver a written return of the informa- +tion. +(2) Section 11 of the Act is amended by adding the +following after subsection (4): +Person outside Canada +(5) An order may be made under subsection (1) against a +person outside Canada who carries on business in +Canada or sells products into Canada. +257 (1) Subsections 45(2) and (3) of the Act are +replaced by the following: +Conspiracies, agreements or arrangements regarding +employment +(1.1) Every person who is an employer commits an of- +fence who, with another employer who is not affiliated +with that person, conspires, agrees or arranges +(a) to fix, maintain, decrease or control salaries, wages +or terms and conditions of employment; or +(b) to not solicit or hire each other’s employees. +Penalty +(2) Every person who commits an offence under subsec- +tion (1) or (1.1) is guilty of an indictable offence and li- +able on conviction to imprisonment for a term not ex- +ceeding 14 years or to a fine in the discretion of the court, +or to both. +Evidence of conspiracy, agreement or arrangement +(3) In a prosecution under subsection (1) or (1.1), the +court may infer the existence of a conspiracy, agreement +or arrangement from circumstantial evidence, with or +without direct evidence of communication between or +among the alleged parties to it, but, for greater certainty, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 256-257 + +Page 342 +the conspiracy, agreement or arrangement must be +proved beyond a reasonable doubt. +(2) The portion of subsection 45(4) of the Act be- +fore paragraph (a) is replaced by the following: +Defence +(4) No person shall be convicted of an offence under sub- +section (1) or (1.1) in respect of a conspiracy, agreement +or arrangement that would otherwise contravene that +subsection if +(3) Subsection 45(7) of the Act is replaced by the +following: +Common law principles — regulated conduct +(7) The rules and principles of the common law that ren- +der a requirement or authorization by or under another +Act of Parliament or the legislature of a province a de- +fence to a prosecution under subsection (1), as it read im- +mediately before the coming into force of this section, +continue in force and apply in respect of a prosecution +under subsection (1) or (1.1). +258 Section 52 of the Act is amended by adding +the following after subsection (1.2): +Drip pricing +(1.3) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed by or under an Act of Par- +liament or the legislature of a province. +259 Section 74.01 of the Act is amended by adding +the following after subsection (1): +Drip pricing +(1.1) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed by or under an Act of Par- +liament or the legislature of a province. +260 Subparagraphs 74.1(1)(c)(i) and (ii) of the +Act are replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 257-260 + +Page 343 +(i) in the case of an individual, the greater of +(A) $750,000 and, for each subsequent or- +der, $1,000,000, and +(B) three times the value of the benefit derived +from the deceptive conduct, if that amount can +be reasonably determined, or +(ii) in the case of a corporation, the greater of +(A) $10,000,000 and, for each subsequent or- +der, $15,000,000, and +(B) three times the value of the benefit derived +from the deceptive conduct, or, if that amount +cannot be reasonably determined, 3% of the cor- +poration’s annual worldwide gross revenues; and +261 (1) The portion of subsection 78(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Definition of anti-competitive act +78 (1) For the purposes of section 79, anti-competitive +act means any act intended to have a predatory, exclu- +sionary or disciplinary negative effect on a competitor, or +to have an adverse effect on competition, and includes +any of the following acts: +(2) Subsection 78(1) of the Act is amended by +striking out “and” at the end of paragraph (h), by +adding “and” at the end of paragraph (i) and by +adding the following after paragraph (i): +(j) a selective or discriminatory response to an actual +or potential competitor for the purpose of impeding or +preventing the competitor’s entry into, or expansion +in, a market or eliminating the competitor from a mar- +ket. +262 (1) The portion of subsection 79(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Prohibition if abuse of dominant position +79 (1) If, on application by the Commissioner or a per- +son granted leave under section 103.1, the Tribunal finds +that +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 260-262 + +Page 344 +(2) Subsection 79(3.1) of the Act is replaced by the +following: +Administrative monetary penalty +(3.1) If the Tribunal makes an order against a person un- +der subsection (1) or (2), it may also order them to pay, +in any manner that the Tribunal specifies, an administra- +tive monetary penalty in an amount not exceeding the +greater of +(a) $10,000,000 and, for each subsequent order under +either of those subsections, an amount not exceed- +ing $15,000,000, and +(b) three times the value of the benefit derived from +the anti-competitive practice, or, if that amount can- +not be reasonably determined, 3% of the person’s an- +nual worldwide gross revenues. +(3) Subsection 79(4) of the Act is replaced by the +following: +Factors to be considered +(4) In determining, for the purposes of subsection (1), +whether a practice has had, is having or is likely to have +the effect of preventing or lessening competition substan- +tially in a market, the Tribunal shall consider whether the +practice is a result of superior competitive performance +and may consider +(a) the effect of the practice on barriers to entry in the +market, including network effects; +(b) the effect of the practice on price or non-price +competition, including quality, choice or consumer +privacy; +(c) the nature and extent of change and innovation in +a relevant market; and +(d) any other factor that is relevant to competition in +the market that is or would be affected by the practice. +(4) Section 79 of the Act is amended by adding the +following after subsection (7): +Inferences +(8) In considering an application by a person granted +leave under section 103.1, the Tribunal may not draw any +inference from the fact that the Commissioner has or has +not taken any action in respect of the matter raised by +the application. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Section +262 + +Page 345 +263 Subsection 90.1(2) of the Act is amended by +striking out “and” after paragraph (g) and by +adding the following after that paragraph: +(g.1) network effects within the market; +(g.2) whether the agreement or arrangement would +contribute to the entrenchment of the market position +of leading incumbents; +(g.3) any effect of the agreement or arrangement on +price or non-price competition, including quality, +choice or consumer privacy; and +264 Section 93 of the Act is amended by striking +out “and” after paragraph (g) and by adding the +following after that paragraph: +(g.1) network effects within the market; +(g.2) whether the merger or proposed merger would +contribute to the entrenchment of the market position +of leading incumbents; +(g.3) any effect of the merger or proposed merger on +price or non-price competition, including quality, +choice or consumer privacy; and +265 Paragraph 100(1)(b) of the Act is replaced by +the following: +(b) the Tribunal finds, on application by the Commis- +sioner, that the completion of the proposed merger +would result in a contravention of section 114. +266 (1) Subsections 103.1(1) and (2) of the Act are +replaced by the following: +Leave to make application under section 75, 76, 77 or +79 +103.1 (1) Any person may apply to the Tribunal for +leave to make an application under section 75, 76, 77 or +79. The application for leave must be accompanied by an +affidavit setting out the facts in support of the person’s +application under that section. +Notice +(2) The applicant must serve a copy of the application for +leave on the Commissioner and any person against whom +the order under section 75, 76, 77 or 79, as the case may +be, is sought. +(2) Paragraph 103.1(3)(b) of the Act is replaced by +the following: +(b) was the subject of an inquiry that has been discon- +tinued +because +of +a +settlement +between +the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 263-266 + +Page 346 +Commissioner and the person against whom the order +under section 75, 76, 77 or 79, as the case may be, is +sought. +(3) Subsection 103.1(4) of the Act is replaced by +the following: +Application discontinued +(4) The Tribunal shall not consider an application for +leave respecting a matter described in paragraph (3)(a) +or (b) or a matter that is the subject of an application al- +ready submitted to the Tribunal by the Commissioner +under section 75, 76, 77 or 79. +(4) Subsection 103.1(7) of the Act is replaced by +the following: +Granting leave +(7) The Tribunal may grant leave to make an application +under section 75, 77 or 79 if it has reason to believe that +the applicant is directly and substantially affected in the +applicant’s business by any practice referred to in one of +those sections that could be subject to an order under +that section. +(5) Subsection 103.1(8) of the English version of +the Act is replaced by the following: +Time and conditions for making application +(8) The Tribunal may set the time within which and the +conditions subject to which an application under section +75, 76, 77 or 79 must be made. The application must be +made no more than one year after the practice or conduct +that is the subject of the application has ceased. +(6) Subsection 103.1(10) of the Act is replaced by +the following: +Limitation +(10) The Commissioner may not make an application for +an order under section 75, 76, 77 or 79 on the basis of the +same or substantially the same facts as are alleged in a +matter for which the Tribunal has granted leave under +subsection (7) or (7.1), if the person granted leave has al- +ready applied to the Tribunal under section 75, 76, 77 or +79. +267 Section 103.2 of the Act is replaced by the fol- +lowing: +Intervention by Commissioner +103.2 If a person granted leave under subsection +103.1(7) or (7.1) makes an application under section 75, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 266-267 + +Page 347 +76, 77 or 79, the Commissioner may intervene in the pro- +ceedings. +268 Subsection 104(1) of the Act is replaced by +the following: +Interim order +104 (1) If an application has been made for an order un- +der this Part, other than an interim order under section +100 or 103.3, the Tribunal, on application by the Commis- +sioner or a person who has made an application under +section 75, 76, 77 or 79, may issue any interim order that +it considers appropriate, having regard to the principles +ordinarily considered by superior courts when granting +interlocutory or injunctive relief. +269 Subsection 106.1(1) of the Act is replaced by +the following: +Consent agreement — parties to a private action +106.1 (1) If a person granted leave under section 103.1 +makes an application to the Tribunal for an order under +section 75, 76, 77 or 79 and the terms of the order are +agreed to by the person in respect of whom the order is +sought and consistent with the provisions of this Act, a +consent agreement may be filed with the Tribunal for +registration. +270 Section 108 of the Act is amended by adding +the following after subsection (2): +Computation of time +(3) In this Part, a time period is calculated in accordance +with sections 26 to 30 of the Interpretation Act except +that the following days are also considered to be a holi- +day as defined in subsection 35(1) of that Act: +(a) Saturday; +(b) if Christmas Day falls on a Saturday or Sunday, the +following Monday and Tuesday; and +(c) if another holiday falls on a Saturday or Sunday, +the following Monday. +Submission after 5:00 p.m. +(4) For the purposes of this Part, anything submitted to +the Commissioner after 5:00 p.m. (Eastern Time) is +deemed to be received by the Commissioner on the next +day that is not a holiday. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 267-270 + +Page 348 +271 The Act is amended by adding the following +after section 113: +Anti-avoidance +Application of sections 114 to 123.1 +113.1 If a transaction or proposed transaction is de- +signed to avoid the application of this Part, sections 114 +to 123.1 apply to the substance of the transaction or pro- +posed transaction. +272 Subsection 114(3) of the Act is replaced by +the following: +Unsolicited bid +(3) If a proposed transaction is an unsolicited or hostile +take-over bid in respect of an entity and the Commission- +er receives prescribed information supplied under sub- +section (1) by a person who has commenced or has an- +nounced an intention to commence a take-over bid, the +Commissioner shall, if he or she has not already received +the prescribed information from the entity, immediately +notify the entity that the Commissioner has received the +prescribed information from that person and the entity +shall supply the Commissioner with the prescribed infor- +mation within 10 days after being so notified. +273 Paragraph 123(1)(a) of the English version of +the Act is replaced by the following: +(a) 30 days after the day on which the information re- +quired under subsection 114(1) has been received by +the Commissioner, if the Commissioner has not, with- +in that time, required additional information to be +supplied under subsection 114(2); or +274 Subsection 124.2(3) of the Act is replaced by +the following: +Reference by agreement of parties to a private action +(3) A person granted leave under section 103.1 and the +person against whom an order is sought under section 75, +76, 77 or 79 may by agreement refer to the Tribunal for +determination any question of law, or mixed law and fact, +in relation to the application or interpretation of Part +VIII, if the Tribunal grants them leave. They must send a +notice of their application for leave to the Commissioner, +who may intervene in the proceedings. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Amendments to the Act +Sections 271-274 + +Page 349 +Coming into Force +First anniversary +275 Section 257 comes into force on the first an- +niversary of the day on which this Act receives +royal assent. +DIVISION 16 +R.S., c. C-42 +Copyright Act +Amendments to the Act +276 Section 6 of the Copyright Act is replaced by +the following: +Term of copyright +6 Except as otherwise expressly provided by this Act, the +term for which copyright subsists is the life of the author, +the remainder of the calendar year in which the author +dies, and a period of 70 years following the end of that +calendar year. +277 Subsection 6.2(2) of the Act is replaced by the +following: +Identity of author commonly known +(2) If, during any term referred to in subsection (1), the +identity of one or more of the authors becomes common- +ly known, copyright subsists for the life of whichever of +those authors dies last, the remainder of the calendar +year in which that author dies and a period of 70 years +following the end of that calendar year. +278 Section 7 of the Act is replaced by the follow- +ing: +Term of copyright in certain posthumous works +7 (1) Subject to subsection (2), in the case of a literary, +dramatic or musical work, or an engraving, in which +copyright subsists at the date of the death of the author +— or, in the case of a work of joint authorship, at or im- +mediately before the date of the death of the author who +dies last — but which has not been published or, in the +case of a lecture or a dramatic or musical work, been per- +formed in public or communicated to the public by +telecommunication, before that date, copyright subsists +for the longer of +(a) the period until publication, or performance in +public +or +communication +to +the +public +by +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 15 Competition Act +Coming into Force +Sections 275-278 + +Page 350 +telecommunication, whichever may first happen, as +well as the remainder of the calendar year of the publi- +cation or of the performance in public or communica- +tion to the public by telecommunication, as the case +may be, and for a period of 50 years following the end +of that calendar year, and +(b) the life of the author — or, in the case of a work of +joint authorship, the life of the author who dies last — +as well as the remainder of the calendar year in which +that author dies and a period of 70 years following the +end of the calendar year in which that author dies. +Application of subsection (1) +(2) Subsection (1) applies only if the work in question +was published or performed in public or communicated +to the public by telecommunication, as the case may be, +before December 31, 1998. +Transitional provision +(3) If a work was not published or performed in public or +communicated to the public by telecommunication be- +fore December 31, 1998, if subsection (1) would apply to +that work had it been published or performed in public +or communicated to the public by telecommunication be- +fore that day, and if the relevant death referred to in sub- +section (1) occurred during the period of 50 years imme- +diately before that day, copyright subsists in the work, +whether or not the work is published or performed in +public or communicated to the public by telecommunica- +tion on or after that day, +(a) until December 31, 2048; or +(b) for the life of the author — or, in the case of a work +of joint authorship, the life of the author who dies last +— as well as the remainder of the calendar year in +which that author dies and a period of 70 years follow- +ing the end of that calendar year, if that period ends +after December 31, 2048. +279 Section 9 of the Act is replaced by the follow- +ing: +Cases of joint authorship +9 In the case of a work of joint authorship, except as pro- +vided in section 6.2 or subsection 7(1) or (3), copyright +subsists during the life of the author who dies last, for the +remainder of the calendar year in which that author dies, +and for a period of 70 years following the end of that cal- +endar year, and references in this Act to the period after +the expiration of any specified number of years from the +end of the calendar year of the death of the author shall +be construed as references to the period after the +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 16 Copyright Act +Amendments to the Act +Sections 278-279 + +Page 351 +expiration of the like number of years from the end of the +calendar year of the death of the author who dies last. +Transitional Provision +No revival of copyright +280 Section 6, subsections 6.2(2) and 7(1) and (3) +and section 9 of the Copyright Act, as enacted by +sections 276 to 279, do not have the effect of reviv- +ing the copyright in any work in which the copy- +right had expired before the day on which sec- +tions 276 to 279 come into force. +Coming into Force +Order in council +281 This Division comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 17 +2018, c. 27, s. 247; 2014, c. 20, s. 366(1)(E) +College of Patent Agents and +Trademark Agents Act +282 Subsection 5(2) of the College of Patent +Agents and Trademark Agents Act is replaced by +the following: +Act not applicable to College +(2) Subject to any regulations made under paragraph +76(1)(a.1), the Canada Not-for-profit Corporations Act +does not apply to the College. +283 Section 8 of the Act is replaced by the follow- +ing: +Capacity +8 In carrying out its purpose, the College has the capaci- +ty and the rights, powers and privileges of a natural per- +son, including the power to +(a) purchase or otherwise acquire, or lease, any real or +personal property or immovable or movable; +(b) sell or otherwise dispose of, or lease, any of its ac- +quired or leased property; and +(c) borrow money. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 16 Copyright Act +Amendments to the Act +Sections 279-283 + +Page 352 +284 Section 15 of the Act is amended by adding +the following after subsection (4): +Vacancies during term +(5) If an elected director has ceased to hold office before +the expiry of their term, the Board may, in accordance +with the by-laws, appoint an individual to fill that vacan- +cy for the unexpired portion of that term or for any short- +er period that the Board fixes. +285 The Act is amended by adding the following +after section 20: +Power to act on College’s behalf +20.1 For the purposes of this Act, the Board may act on +the College’s behalf and may, by by-law, authorize the +College’s directors, the members of its committees, the +Registrar, the investigators and any officers or employees +of the College to act on behalf of the College. +286 Section 22 of the Act is renumbered as sub- +section 22(1) and is amended by adding the fol- +lowing: +Delegation +(2) Subject to the regulations, the Registrar may delegate +any of the powers, duties and functions conferred on the +Registrar under this Act. +287 The Act is amended by adding the following +after section 23: +Immunity +Responsibility for damages — directors and others +23.1 No action or other proceeding for damages lies or +may be instituted against any of the following persons for +anything done or omitted to be done in good faith in the +exercise or purported exercise of any power, or in the +performance or purported performance of any duty or +function, conferred on that person under the Act: +(a) a current or former director of the Board; +(b) a current or former member of a committee of the +College; +(c) the Registrar or a former Registrar; +(d) a current or former investigator; +(e) a current or former officer, employee, agent or +mandatary of the College; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 284-287 + +Page 353 +(f) a person who is or has been engaged by the Col- +lege. +Right of indemnification +23.2 The College must indemnify the persons referred to +in section 23.1 against all costs, charges and expenses, in- +cluding an amount paid to settle an action or satisfy a +judgment, reasonably incurred by them in respect of any +civil, criminal, administrative or other proceeding in +which they are involved for anything done or omitted to +be done in good faith in the exercise or purported exer- +cise of any power, or in the performance or purported +performance of any duty or function, conferred on that +person under the Act. +Responsibility for damages — complainant or others +23.3 No action or other proceeding for damages lies or +may be instituted against a person for disclosing any in- +formation or document to the College or to an investiga- +tor in good faith, or for making a complaint about a li- +censee to the College in good faith. +288 The Act is amended by adding the following +after section 37: +Powers +37.1 (1) The Investigations Committee may take any of +the following actions in respect of a licensee who is under +investigation if it is satisfied that it is necessary for the +protection of the public: +(a) impose conditions on a licence of the licensee; +(b) impose restrictions on the licensee’s entitlement to +represent persons under section 27 or 30; +(c) suspend a licence of the licensee. +Notice +(2) The Investigations Committee must notify the li- +censee in writing of any action taken in respect of the li- +censee and must inform them of their right to make an +application for a review by the Discipline Committee at +any time. +Action is provisional +(3) Any action taken under subsection (1) is provisional +and ceases to have effect if +(a) the Discipline Committee makes a decision under +subsection 37.2(2) that amends or revokes the action; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 287-288 + +Page 354 +(b) the Investigations Committee dismisses the matter +under subsection 49(1); +(c) the Investigations Committee withdraws the appli- +cation under section 50; +(d) the Discipline Committee exercises its powers un- +der section 56; or +(e) the Discipline Committee renders a decision under +section 57. +Request for review +37.2 (1) A licensee who receives a notice under subsec- +tion 37.1(2) may, at any time, request a review of the de- +cision of the Investigations Committee made under sub- +section 37.1(1) by making an application to the Discipline +Committee. +Decision +(2) On completion of the review, the Discipline Commit- +tee may confirm, amend or revoke any action taken by +the Investigations Committee. If the Discipline Commit- +tee amends the actions, they cease to have effect in the +circumstances referred to in paragraphs 37.1(3)(b) to (e). +Notice +(3) The Discipline Committee must, in writing, notify the +licensee and the Investigations Committee of its decision +and the reasons for it. +289 Section 39 of the Act is replaced by the fol- +lowing: +Dismissal or referral +38.1 (1) The Registrar must consider all complaints re- +ceived by the College relating to professional misconduct +or incompetence by a licensee and may, subject to and in +accordance with the by-laws, dismiss any complaint, in +whole or in part, for any of the reasons set out in the reg- +ulations, but if they do not dismiss the complaint the +Registrar must refer it to the Investigations Committee +for consideration. +Notice of dismissal +(2) If the Registrar dismisses the complaint, the Regis- +trar must notify the complainant in writing of the deci- +sion and the reasons for the dismissal and the notice +must inform the complainant of their right to appeal the +decision to the Investigations Committee within 30 days +after the date of the notice. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 288-289 + +Page 355 +Limitation +(3) The Registrar is not permitted to disclose privileged +information in their notice to the complainant. +Appeal +(4) The complainant who receives a notice under subsec- +tion (2) may, within 30 days after the date of the notice, +request an appeal of the Registrar’s decision to the Inves- +tigations Committee. +Decision +(5) The Investigations Committee must dispose of the +appeal by dismissing it or allowing it and, if they allow it, +they must consider the complaint. +Role of Investigations Committee +39 The Investigations Committee must consider all com- +plaints that are referred to it by the Registrar and make a +determination in respect of all appeals requested under +subsection 38.1(4). +290 Section 63 of the Act is replaced by the fol- +lowing: +Practice and Procedure +Rules +63 The Investigations Committee and the Discipline +Committee may make rules respecting the practice and +procedure before them and rules for carrying out their +work and for the management of their internal affairs. +291 (1) Paragraph 75(1)(c) of the Act is replaced +by the following: +(c) respecting the filling of vacancies among elected +directors; +(2) Subsection 75(1) of the Act is amended by +adding the following after paragraph (f): +(f.1) respecting the creation of committees; +(3) Subsection 75(1) of the Act is amended by +adding the following after paragraph (i): +(i.1) defining the terms “professional misconduct” +and “incompetence” for the purposes of this Act; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 289-291 + +Page 356 +(4) Subsection 75(1) of the Act is amended by +striking out “and” at the end of paragraph (t) and +by adding the following after that paragraph: +(t.1) prescribing the circumstances in which the Reg- +istrar must not dismiss a complaint or the reasons for +which the Registrar must not dismiss a complaint; +(t.2) respecting the form and manner in which the +Registrar may dismiss a complaint; and +(5) Subsections 75(2) and (3) of the Act are re- +placed by the following: +Different treatment +(2) The by-laws made under paragraphs (1)(j) to (t) and +(u) may distinguish among classes of licensees or li- +cences. +For greater certainty +(3) For greater certainty, by-laws made under para- +graphs (1)(i.1) to (u) are regulations for the purposes of +the Statutory Instruments Act. +292 (1) Subsection 76(1) of the Act is amended by +adding the following after paragraph (a): +(a.1) respecting the application of any provisions of +the Canada Not-for-profit Corporations Act to the +College; +(a.2) limiting the powers, duties and functions that +may be delegated by the Registrar and the persons to +whom they may be delegated; +(2) Subsection 76(1) of the Act is amended by +adding the following after paragraph (g): +(g.1) prescribing the reasons for which the Registrar +may dismiss a complaint; +(3) Subsection 76(2) of the Act is replaced by the +following: +Authorization +(2) Regulations made under paragraph (1)(a.2) may au- +thorize the Board or any committee of the College, and +those made under paragraphs (1)(c), (d), (f) and (g) may +authorize the Board, the Registrar or any committee of +the College, to make by-laws with respect to all or part of +the subject matter of the regulations and, for greater cer- +tainty, those by-laws are regulations for the purposes of +the Statutory Instruments Act. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 291-292 + +Page 357 +293 The Act is amended by adding the following +after section 86: +By-laws +87 All by-laws that are made by the College before the +coming into force of this section are deemed to have been +made by the Board. +Deemed authority +88 All regulations authorizing the College to make by- +laws under subsection 76(2), as it read immediately be- +fore the coming into force of this section, are deemed to +authorize the Board to make the by-laws. +DIVISION 18 +Civil Lunar Gateway Agreement +Implementation Act +Enactment of Act +Enactment +294 The Civil Lunar Gateway Agreement Imple- +mentation Act is enacted as follows: +An Act to implement the Memorandum of Under- +standing between the Government of Canada and the +Government of the United States of America con- +cerning Cooperation on the Civil Lunar Gateway and +to make related amendments to other Acts +Short Title +Short title +1 This Act may be cited as the Civil Lunar Gateway +Agreement Implementation Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Agreement means the Memorandum of Understanding +between the Government of Canada and the Government +of the United States of America concerning Cooperation +on the Civil Lunar Gateway, entered into on December +15, 2020, as amended from time to time under article 22 +of the Agreement. (Accord) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 17 College of Patent Agents and Trademark Agents Act +Sections 293-294 + +Page 358 +Minister, in respect of any provision of this Act, means +the member or members of the Queen’s Privy Council for +Canada designated as the Minister or Ministers for the +purpose of that provision. (ministre) +General +Purpose +3 The purpose of this Act is to fulfil Canada’s obligations +under the Agreement. +Binding on Her Majesty +4 This Act is binding on Her Majesty in right of Canada +or a province. +Order designating Minister +5 The Governor in Council may, by order, designate one +or more members of the Queen’s Privy Council for +Canada as the Minister or Ministers for the purpose of +any provision of this Act. +Delegation of powers +6 The Minister may delegate any powers, duties and +functions conferred on the Minister by or under this Act +to one or more persons who are to exercise those powers +and perform those duties and functions, subject to any +terms and conditions that the Minister specifies. +Information +Power to order production +7 (1) The Minister may, by order, require any person +that the Minister believes, on reasonable grounds, has in- +formation or documents relevant to the administration +or enforcement of this Act, to provide that information or +those documents to the Minister or any person that the +Minister designates. +Order +(2) Every person to whom an order under subsection (1) +is directed must provide the information or documents +that are required by the order in the time and manner +specified in it. +Non-application of Statutory Instruments Act +(3) The Statutory Instruments Act does not apply to an +order issued under subsection (1). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Enactment of Act +Section +294 + +Page 359 +Prohibition +8 (1) It is prohibited for a person who obtained informa- +tion or a document under this Act or the Agreement that +is subject to a claim that it is confidential to communi- +cate it, allow its recommunication or allow any person to +have access to it without the written consent of the per- +son who provided it. +Exceptions +(2) Despite subsection (1), a person may communicate or +allow any person to have access to information or a docu- +ment that has been provided under this Act or the Agree- +ment and that is subject to a claim that it is confidential if +(a) the public interest in the communication or access +in relation to public health or public safety outweighs +in importance any financial loss or prejudice to the +competitive position of any person or any harm to the +privacy interests, reputation or human dignity of any +individual likely to be caused by that communication +or access; or +(b) the communication or access is necessary for the +purpose of the administration or enforcement of this +Act or any other Act of Parliament or of giving effect to +the Agreement. +Compelled production +(3) Despite any other Act or law, a person is not to be +compelled to give or produce evidence relating to infor- +mation or a document that has been provided under this +Act or the Agreement and that is subject to a claim that it +is confidential, unless the proceeding in which the evi- +dence is sought to be compelled relates to the enforce- +ment of this Act or another Act of Parliament. +Goods and data +9 Despite any other Act or law, any person who receives +goods or data referred to in Article 19.4 of the Agreement +must, upon completion of the activities to which they re- +late, destroy or return them in accordance with the in- +structions of the party that provided them. +Compliance order +10 (1) If the Minister believes on reasonable grounds +that a person who has received information or docu- +ments under the Agreement is contravening, or is likely +to contravene, section 8 or 9, the Minister may, by order, +require the person to return the information or the docu- +ments in question to the person who provided them or to +dispose of them in the manner the Minister deems ap- +propriate in the circumstances. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Enactment of Act +Section +294 + +Page 360 +Order +(2) Every person to whom an order under subsection (1) +is directed must return the information or documents, or +dispose of them, in the time and manner specified in the +order. +Non-application of Statutory Instruments Act +(3) The Statutory Instruments Act does not apply to an +order issued under subsection (1). +Interpretation +11 For the purposes of sections 7, 8 and 10, information +and documents are deemed to include goods or data re- +ferred to in Article 19.4 of the Agreement. +Regulations +Regulations +12 The Governor in Council may make regulations that +the Governor in Council considers necessary for carrying +out the purposes of this Act or giving effect to the Agree- +ment, including the code of conduct, memorandums of +understanding and other implementing arrangements +that the Agreement refers to. +Related Amendments +R.S., c. C-46 +Criminal Code +295 Paragraph 2.3(1)(a) of the Criminal Code is +replaced by the following: +(a) proceedings in relation to an offence under sub- +section 7(2.01), (2.3), (2.31), (2.35) or (2.36) or section +57, 58, 83.12, 103, 104, 121.1, 380, 382, 382.1, 391, 400, +424.1, 431.1, 467.11 or 467.111 or in relation to any ter- +rorism offence; +296 (1) Subsections 7(2.3) and (2.31) of the French +version of the Act are replaced by the following: +Station spatiale : membres d’équipage canadiens +(2.3) Malgré les autres dispositions de la présente loi ou +de toute autre loi, le membre d’équipage canadien qui est +l’auteur, hors du Canada et au cours d’un vol spatial soit +à bord d’un élément de vol de la station spatiale ou relati- +vement à tel élément, soit à bord d’un moyen de trans- +port effectuant la navette avec la station, d’un fait — acte +ou omission — qui, s’il était commis au Canada, consti- +tuerait un acte criminel, est réputé avoir commis ce fait +au Canada. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Enactment of Act +Sections 294-296 + +Page 361 +Station spatiale : membres d’équipage d’un État +partenaire +(2.31) Malgré les autres dispositions de la présente loi +ou de toute autre loi, le membre d’équipage d’un État +partenaire qui est l’auteur, hors du Canada et au cours +d’un vol spatial soit à bord d’un élément de vol de la sta- +tion spatiale ou relativement à tel élément, soit à bord +d’un moyen de transport spatial effectuant la navette +avec la station, d’un fait — acte ou omission — qui, s’il +était commis au Canada, constituerait un acte criminel, +est réputé avoir commis ce fait au Canada dans les cas +suivants : +a) le fait porte atteinte à la vie ou à la sécurité d’un +membre d’équipage canadien; +b) le fait est commis à bord d’un élément de vol fourni +par le Canada, ou relativement à tel élément, ou l’en- +dommage. +(2) Paragraph (b) of the definition crew member +of a Partner State in subsection 7(2.34) of the Act is +replaced by the following: +(b) a citizen of a state, other than Canada or a Partner +State, who is authorized by a Partner State to act as a +crew member for a space flight on, or in relation to, a +flight element. (membre d’équipage d’un État par- +tenaire) +(3) The definition Space Station in subsection +7(2.34) of the Act is replaced by the following: +Space Station means the civil international Space Sta- +tion that is a multi-use facility in low-earth orbit, with +flight elements and dedicated ground elements provided +by, or on behalf of, Canada or the Partner States. (station +spatiale) +(4) Section 7 of the Act is amended by adding the +following after subsection (2.34): +Lunar Gateway — Canadian crew members +(2.35) Despite anything in this Act or any other Act, a +Canadian crew member who, during a space flight, com- +mits an act or omission outside Canada that if committed +in Canada would constitute an indictable offence is +deemed to have committed that act or omission in +Canada, if that act or omission is committed +(a) on, or in relation to, a flight element of the Lunar +Gateway; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Related Amendments +Section +296 + +Page 362 +(b) on any means of transportation to or from the Lu- +nar Gateway; or +(c) on the surface of the Moon. +Lunar Gateway — crew members of Partner States +(2.36) Despite anything in this Act or any other Act, a +crew member of a Partner State who commits an act or +omission outside Canada during a space flight on, or in +relation to, a flight element of the Lunar Gateway, on any +means of transportation to and from the Lunar Gateway +or on the surface of the Moon that if committed in +Canada would constitute an indictable offence is deemed +to have committed that act or omission in Canada, if that +act or omission +(a) threatens the life or security of a Canadian crew +member; or +(b) is committed on or in relation to, or damages, a +flight element provided by Canada. +Consent of Attorney General of Canada +(2.37) No proceedings in relation to an offence referred +to in subsection (2.35) or (2.36) may be instituted without +the consent of the Attorney General of Canada. +Definitions +(2.38) The definitions in this subsection apply in this +subsection and in subsections (2.35) and (2.36). +Agreement has the same meaning as in section 2 of the +Civil Lunar Gateway Agreement Implementation Act. +(Accord) +Canadian crew member means a crew member of the +Lunar Gateway who is +(a) a Canadian citizen; or +(b) a citizen of a foreign state, other than a Partner +State, who is authorized by Canada to act as a crew +member for a space flight on, or in relation to, a flight +element. (membre d’équipage canadien) +crew member of a Partner State means a crew mem- +ber of the Lunar Gateway who is +(a) a citizen of a Partner State; or +(b) a citizen of a state, other than Canada or a Partner +State, who is authorized by a Partner State to act as a +crew member for a space flight on, or in relation to, a +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Related Amendments +Section +296 + +Page 363 +flight element. (membre d’équipage d’un État par- +tenaire) +flight element means a Lunar Gateway element provid- +ed by Canada or by a Partner State under the Agreement +and under any memorandum of understanding or imple- +menting arrangement entered into to carry out the +Agreement. (élément de vol) +Lunar Gateway means the civil Lunar Gateway that is a +multi-use facility in orbit around the Moon, with flight el- +ements and dedicated ground elements provided by, or +on behalf of, Canada or the Partner States. (station lu- +naire Gateway) +Partner State means a State, other than Canada, that is +a Gateway Partner as defined in Article 3.1 of the Agree- +ment. (État partenaire) +space flight means a flight that spans the period begin- +ning with the launching of a crew member of the Lunar +Gateway, continuing during their stay in orbit around or +on the surface of the Moon and ending with their landing +on earth. (vol spatial) +R.S., c. G-5 +Government Employees Compensation Act +297 Subsection 9.1(3) of the Government Em- +ployees Compensation Act is replaced by the fol- +lowing: +Subrogation +(3) If the employee or their dependants elect to claim +compensation under this Act, the employer shall be sub- +rogated to the rights of the employee or their dependants +and may, subject to the Agreements implemented by the +Civil International Space Station Agreement Implemen- +tation Act and the Civil Lunar Gateway Agreement Im- +plementation Act, maintain an action, against the third +party, in its own name or in the name of the employee or +their dependants. +Coming into Force +Order in council +298 This Division comes into force on a day to be +fixed by order of the Governor in Council. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 18 Civil Lunar Gateway Agreement Implementation Act +Related Amendments +Sections 296-298 + +Page 364 +DIVISION 19 +1992, c. 20 +Corrections and Conditional Release +Act +Amendments to the Act +299 Section 51 of the Corrections and Condition- +al Release Act is replaced by the following: +Detention in dry cell +51 (1) If the institutional head is satisfied that there are +reasonable grounds to believe that an inmate has ingest- +ed contraband or is carrying contraband in their rectum, +the institutional head may authorize in writing the deten- +tion of the inmate in a cell without plumbing fixtures on +the expectation that the contraband will be expelled. +Visits by registered health care professional +(2) An inmate detained under subsection (1) must be vis- +ited at least once every day by a registered health care +professional. +Use of X-ray +(3) If the institutional head is satisfied that there are rea- +sonable grounds to believe that an inmate has ingested +contraband or is carrying contraband in a body cavity, +the institutional head may authorize in writing the use of +an X-ray machine by a qualified X-ray technician to find +the contraband, if the consent of the inmate and of a +qualified medical practitioner is obtained. +300 Subsection 65(1) of the Act is replaced by the +following: +Power to seize +65 (1) A staff member may seize contraband, or evi- +dence relating to a disciplinary or criminal offence, found +in the course of a search conducted under sections 47 to +64, except a body cavity search or a search described in +subsection 51(3). +Coordinating Amendments +2019, c. 27 +301 (1) In this section, other Act means An Act to +amend the Corrections and Conditional Release +Act and another Act, chapter 27 of the Statutes of +Canada, 2019. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 19 Corrections and Conditional Release Act +Sections 299-301 + +Page 365 +(2) On the first day on which both section 16 of +the other Act and section 299 of this Act are in +force, section 51 of the Corrections and Condi- +tional Release Act is replaced by the following: +Detention in dry cell +51 (1) If the institutional head is satisfied that there are +reasonable grounds to believe that an inmate has ingest- +ed contraband or is carrying contraband in their rectum, +the institutional head may authorize in writing the deten- +tion of the inmate in a cell without plumbing fixtures, on +the expectation that the contraband will be expelled. +Visits by registered health care professional +(2) The inmate must be visited at least once every day by +a registered health care professional. +(3) If section 22 of the other Act comes into force +before section 300 of this Act, then that section +300 is deemed never to have come into force and +is repealed. +(4) If section 22 of the other Act comes into force +on the same day as section 300 of this Act, then +that section 300 is deemed to have come into +force before that section 22. +DIVISION 20 +R.S., c. 1 (2nd Supp.) +Customs Act +Amendments to the Act +302 (1) The definition réglementaire in subsection +2(1) of the French version of the Customs Act is +replaced by the following: +réglementaire Prévu par règlement ou déterminé en +conformité avec les règles prévues par règlement. +(French version only) +(2) Paragraph (c) of the definition prescribed in +subsection 2(1) of the English version of the Act is +replaced by the following: +(c) in any other case, prescribed by regulation or de- +termined in accordance with rules prescribed by regu- +lation; +and for the purposes of paragraphs (a) and (b), form is +not limited to a single record or document with blank +spaces to be filled out; (Version anglaise seulement) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 19 Corrections and Conditional Release Act +Coordinating Amendments +Sections 301-302 + +Page 366 +303 Section 3.5 of the Act and the heading before +it are replaced by the following: +Payments +Payments +3.5 Except in the circumstances that the Minister may +specify, every person who makes a payment under this +Act shall make the payment to the account of the Receiv- +er General in the prescribed manner, within the pre- +scribed time and at the prescribed place. +304 Section 8.1 of the Act and the heading before +it are replaced by the following: +Electronic Administration and +Enforcement +Electronic administration and enforcement +8.1 (1) This Act may be administered and enforced us- +ing electronic means. Any person on whom powers, du- +ties or functions are conferred under this Act may exer- +cise any of those powers or perform any of those duties +or functions using the electronic means made available +or specified by the Minister. +Authorization +(2) Any person who has been authorized to exercise any +power or perform any duty or function conferred on a +person referred to in subsection (1) under this Act may +do so using the electronic means that are made available +or specified by the Minister. +Provision of information +8.2 For the purposes of sections 8.3 to 8.6, providing in- +formation includes providing a signature and serving, fil- +ing or otherwise providing a record or document. +Conditions for electronic version +8.3 A requirement under this Act to provide information +or security — in any form or manner or by any means — +is satisfied by providing the electronic version of the in- +formation or security if +(a) the electronic version is provided by the electronic +means, including an electronic system, that are made +available or specified by the Minister, if any; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 303-304 + +Page 367 +(b) any prescribed requirements with respect to elec- +tronic communications or electronic means have been +met. +Deemed timing of receipt +8.4 Any information or security provided by electronic +means, including an electronic system, in accordance +with section 8.1 or 8.3, is deemed to be received +(a) if the regulations provide for a day, on that day; +(b) if the regulations provide for a day and time, on +that day and at that time; or +(c) if the regulations do not provide for a day or a day +and a time, on the day and at the time that the infor- +mation or security is sent. +For greater certainty +8.5 For greater certainty, by virtue of section 12 of the +Customs Tariff, sections 8.1 to 8.4 apply, with any modi- +fications that the circumstances require, to the adminis- +tration and enforcement of that Act and regulations +made under it. +Regulations +8.6 (1) The Governor in Council may, on the recommen- +dation of the Minister, make regulations in respect of +electronic communications and electronic means, includ- +ing electronic systems, or any other technology to be +used in the administration or enforcement of this Act or +the Customs Tariff, including regulations respecting +(a) the provision of information or security for any +purpose under this Act or the Customs Tariff in elec- +tronic or other form; +(b) the payment of amounts under this Act or the Cus- +toms Tariff by electronic instructions; and +(c) the manner in which and the extent to which any +provision of this Act, the Customs Tariff or their regu- +lations applies to the electronic communications or +electronic means, including electronic systems, and +adapting any such provision for the purpose of apply- +ing it. +Classes +(2) Regulations made for the purpose of section 8.3 may +establish classes and distinguish among those classes. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Section +304 + +Page 368 +305 Subsection 12(6) of the English version of the +Act is replaced by the following: +Written report +(6) If goods are required by the regulations to be report- +ed under subsection (1) in writing, they shall be reported +in the prescribed form with the prescribed information or +in such form and with such information as is satisfactory +to the Minister. +306 (1) Subsection 12.1(3) of the French version +of the Act is replaced by the following: +Code de transporteur — exigences +(3) La demande de code de transporteur est présentée en +la forme et avec les renseignements déterminés par le mi- +nistre. +(2) Subsection 12.1(4) of the Act is replaced by the +following: +Carrier code — issuance +(4) The Minister shall issue a carrier code to a person +who applies for it if the application meets the require- +ments referred to in subsection (3) and the Minister is +satisfied that the requirements and conditions prescribed +under paragraph (8)(e) for the carrier code to be issued +have been met. +307 Subsection 17(3) of the Act is replaced by the +following: +Liability +(3) Whenever the importer of the goods that have been +released or any person authorized under paragraph +32(6)(a) or subsection 32(7) to account for goods be- +comes liable under this Act to pay duties on those goods, +the owner of the goods at the time of release and the im- +porter of record become jointly and severally, or solidari- +ly, liable, with the importer or person authorized, to pay +the duties. +Definition of importer of record +(4) In this section, importer of record means the person +identified as the importer when goods are accounted for +under subsection 32(1), (2), (3) or (5). +308 The portion of subsection 19(2) of the French +version of the Act before paragraph (a) is re- +placed by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 305-308 + +Page 369 +Destination des marchandises documentées +(2) Sous réserve de l’article 20, si les marchandises décla- +rées conformément à l’article 12 ont été mentionnées sur +un formulaire déterminé par le ministre, à un bureau de +douane doté des attributions prévues à cet effet, toute +personne qui y est autorisée par l’agent ou selon les mo- +dalités réglementaires peut : +309 Subsection 19.1(2) of the Act is replaced by +the following: +Prescribed form +(2) The statistical code referred to in subsection (1) shall +be furnished in the prescribed form and manner of filing +with the prescribed information. +310 (1) Paragraph 32(1)(a) of the English version +of the Act is replaced by the following: +(a) they have been accounted for by the importer or +owner of the goods in the prescribed manner and, if +they are to be accounted for in writing, in the pre- +scribed form with the prescribed information; and +(2) Paragraph 32(2)(a) of the Act is replaced by +the following: +(a) the importer or owner of the goods makes an in- +terim accounting in the prescribed manner and in the +prescribed form with the prescribed information or in +the form and with the information that is satisfactory +to the Minister; or +311 Subsection 32.1(2) of the Act is replaced by +the following: +Prescribed form +(2) The statistical code referred to in subsection (1) shall +be furnished in the prescribed form and manner of filing +with the prescribed information. +312 (1) Paragraph 32.2(1)(a) of the Act is replaced +by the following: +(a) make a correction to the declaration of origin in +the prescribed manner and in the prescribed form +with the prescribed information; and +(2) Paragraph 32.2(2)(a) of the French version of +the Act is replaced by the following: +a) de corriger la déclaration selon les modalités régle- +mentaires et en la forme et avec les renseignements +déterminés par le ministre; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 308-312 + +Page 370 +313 Paragraph 32.3(b) of the Act is replaced by +the following: +(b) account for the goods in the prescribed manner +and in the prescribed form with the prescribed infor- +mation; and +314 The portion of subsection 35.02(2) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Notice requiring marking or compliance +(2) The Minister or any officer designated by the Presi- +dent for the purposes of this section may, by notice +served personally or by registered or certified mail, re- +quire any person +315 (1) Subsection 35.1(1) of the English version +of the Act is replaced by the following: +Proof of origin +35.1 (1) Subject to any regulations made under subsec- +tion (4), proof of origin, in the prescribed form with the +prescribed information and with the information, state- +ments or proof required by any regulations made under +subsection (4), shall be furnished in respect of all goods +that are imported. +(2) Subsection 35.1(3.1) of the English version of +the Act is replaced by the following: +Certificate of origin completed by importer +(3.1) If an importer of goods for which preferential tariff +treatment under the CPTPP or CUSMA will be claimed is +the person who certifies that the goods meet the rules of +origin set out in, or contemplated by, the CPTPP or +CUSMA, the importer shall do so in writing, in the pre- +scribed form with the prescribed information, and on the +basis of supporting documents that the importer has or +supporting documents that are provided by the exporter +or producer. +(3) Paragraph 35.1(4)(b) of the Act is replaced by +the following: +(b) specifying, for the purpose of subsection (1), the +information, statements or proof required in addition +to the prescribed information; and +316 The portion of subsection 43.1(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 313-316 + +Page 371 +Advance rulings +43.1 (1) Any officer, or any officer within a class of offi- +cers, designated by the President for the purposes of this +section shall, before goods are imported, on application +by any member of a prescribed class that is made within +the prescribed time, in the prescribed form and manner +of filing with the prescribed information, give an advance +ruling with respect to +317 Subsection 58(2) of the French version of the +Act is replaced by the following: +Détermination présumée +(2) Pour l’application de la présente loi, l’origine, le clas- +sement tarifaire et la valeur en douane des marchandises +importées qui n’ont pas été déterminés conformément au +paragraphe (1) sont considérés comme ayant été déter- +minés selon les énonciations portées par l’auteur de la +déclaration en détail en la forme prévue sous le régime de +l’alinéa 32(1)a). Cette détermination est réputée avoir été +faite au moment de la déclaration en détail faite en vertu +des paragraphes 32(1), (3) ou (5). +318 Subsection 60(3) of the Act is replaced by the +following: +How request to be made +(3) A request under this section must be made to the +President in the prescribed form and manner of filing +with the prescribed information. +319 Subsection 60.1(3) of the Act is replaced by +the following: +How application made +(3) The application must be made to the President in the +prescribed form and manner of filing with the prescribed +information. +320 The portion of paragraph 74(3)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) an application for the refund, including such evi- +dence in support of the application as may be pre- +scribed, is made to an officer in the prescribed manner +and in the prescribed form with the prescribed infor- +mation within +321 Subsection 95(4) of the Act is replaced by the +following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 316-321 + +Page 372 +Written report +(4) If goods are required to be reported in writing, they +shall be reported in the prescribed form with the pre- +scribed information or in such form and with such infor- +mation as is satisfactory to the Minister. +322 Subsection 95.1(2) of the Act is replaced by +the following: +Prescribed form +(2) The statistical code referred to in subsection (1) shall +be furnished in the prescribed form and manner of filing +with the prescribed information. +323 (1) Subsection 97.1(1) of the English version +of the Act is replaced by the following: +Certificate of Origin of goods exported to free trade +partner +97.1 (1) Every exporter of goods to a free trade partner +for which preferential tariff treatment under a free trade +agreement will be claimed in accordance with the laws of +that free trade partner shall certify in writing, in the pre- +scribed manner and in the prescribed form with the pre- +scribed information, that goods exported or to be export- +ed from Canada to that free trade partner meet the rules +of origin set out in, or contemplated by, the applicable +free trade agreement and, if the exporter is not the pro- +ducer of the goods, the certificate shall be completed and +signed by the exporter on the basis of the prescribed cri- +teria. +(2) The portion of subsection 97.1(1.1) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Certificate of Origin — CPTPP or CUSMA +(1.1) If an exporter or producer of goods that are export- +ed to a CPTPP country or CUSMA country and for which +preferential tariff treatment under the CPTPP or CUSMA +will be claimed in accordance with the laws of that coun- +try is the person who certifies that the goods meet the +rules of origin set out in, or contemplated by, the CPTPP +or CUSMA, the exporter or producer shall do so in writ- +ing, in the prescribed form with the prescribed informa- +tion, and +324 Paragraph 97.211(1)(a) of the Act is replaced +by the following: +(a) the powers provided for in paragraphs (a) and (b) +of the definition prescribed in subsection 2(1) as well +as those provided for in subsections 3.3(1) and (2), +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 321-324 + +Page 373 +sections 8.1 and 8.3 and subsections 43(1) and 115(1); +and +325 Paragraph 97.34(4)(a) of the Act is replaced +by the following: +(a) the decision of the Canadian International Trade +Tribunal or Federal Court in that action has been re- +ceived by the Minister of Public Safety and Emergency +Preparedness; +326 Subsection 97.47(3) of the French version of +the Act is replaced by the following: +Garantie pour opposition ou appel +(3) Dans le cas où une personne fait opposition à une co- +tisation ou en interjette appel en vertu de la présente par- +tie, le ministre accepte la garantie, dont il juge satisfai- +sants le montant et la forme, qui lui est donnée par cette +personne ou en son nom pour le paiement d’une somme +en litige. +327 (1) Subsection 97.48(1) of the English version +of the Act is replaced by the following: +Objection to assessment +97.48 (1) Any person who has been assessed under sec- +tion 97.44 and who objects to the assessment may, within +90 days after the day the notice of the assessment is sent +to the person, file with the Minister a notice of objection +in the prescribed form and manner of filing setting out +the reasons for the objection and all relevant facts. +(2) Subsection 97.48(7) of the French version of +the Act is replaced by the following: +Acceptation de l’opposition +(7) Le ministre peut accepter l’avis d’opposition qui n’a +pas été produit selon les modalités qu’il a déterminées. +(3) Subsection 97.48(10) of the Act is replaced by +the following: +Notice of decision +(10) After reconsidering or confirming an assessment, +the Minister must send to the person objecting a written +notice of the Minister’s decision by registered or certified +mail. +328 Section 150 of the Act is replaced by the fol- +lowing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 324-328 + +Page 374 +Copies of documents +150 Copies of documents, including electronic docu- +ments, made under this or any other Act of Parliament +prohibiting, controlling or regulating the importation or +exportation of goods, that are duly certified by an officer +are admissible in evidence in any proceeding taken under +this Act in the same manner as if they were the originals +of such documents. +329 Section 164 of the Act is amended by adding +the following after subsection (2): +Regulations under paragraph (1)(i) — section 3.5 +(3) The regulations made under paragraph (1)(i) for the +purposes of section 3.5 may distinguish among sums ac- +cording to their amount and the class of goods to which +those sums relate. +330 (1) Paragraphs 166(1)(a) and (b) of the Act +are replaced by the following: +(a) prescribing the amount or authorizing the Minis- +ter to determine the amount of any deposit, bond or +other security required to be given under this Act or +the regulations; and +(b) prescribing the nature and the terms and condi- +tions of any such deposit, bond or other security. +(2) Subsection 166(2) of the Act is replaced by the +following: +Forms +(2) Any deposit, bond or other security required under +this Act shall be in a form satisfactory to the Minister. +Coming into Force +Order in council +331 Sections 302 to 330 come into force on a day +or days to be fixed by order of the Governor in +Council. +DIVISION 21 +R.S., c. C-46 +Criminal Code +332 (1) Section 319 of the Criminal Code is +amended by adding the following after subsec- +tion (2): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 20 Customs Act +Amendments to the Act +Sections 328-332 + +Page 375 +Wilful promotion of antisemitism +(2.1) Everyone who, by communicating statements, oth- +er than in private conversation, wilfully promotes anti- +semitism by condoning, denying or downplaying the +Holocaust +(a) is guilty of an indictable offence and liable to im- +prisonment for a term not exceeding two years; or +(b) is guilty of an offence punishable on summary +conviction. +(2) Subsections 319(4) to (6) of the Act are re- +placed by the following: +Defences — subsection (2.1) +(3.1) No person shall be convicted of an offence under +subsection (2.1) +(a) if they establish that the statements communicat- +ed were true; +(b) if, in good faith, they expressed or attempted to es- +tablish by an argument an opinion on a religious sub- +ject or an opinion based on a belief in a religious text; +(c) if the statements were relevant to any subject of +public interest, the discussion of which was for the +public benefit, and if on reasonable grounds they be- +lieved them to be true; or +(d) if, in good faith, they intended to point out, for the +purpose of removal, matters producing or tending to +produce feelings of antisemitism toward Jews. +Forfeiture +(4) If a person is convicted of an offence under subsec- +tion (1), (2) or (2.1) or section 318, anything by means of +or in relation to which the offence was committed, on +such conviction, may, in addition to any other punish- +ment imposed, be ordered by the presiding provincial +court judge or judge to be forfeited to Her Majesty in +right of the province in which that person is convicted, +for disposal as the Attorney General may direct. +Exemption from seizure of communication facilities +(5) Subsections 199(6) and (7) apply, with any modifica- +tions that the circumstances require, to subsection (1), +(2) or (2.1) or section 318. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 21 Criminal Code +Section +332 + +Page 376 +Consent +(6) No proceeding for an offence under subsection (2) or +(2.1) shall be instituted without the consent of the Attor- +ney General. +(3) Subsection 319(7) of the Act is amended by +adding the following in alphabetical order: +Holocaust means the planned and deliberate state- +sponsored persecution and annihilation of European +Jewry by the Nazis and their collaborators from 1933 to +1945; (Holocauste) +DIVISION 22 +Judges and Prothonotaries +R.S., c. J-1 +Judges Act +333 (1) The definitions age of retirement and sur- +vivor in section 2 of the Judges Act are replaced +by the following: +age of retirement of a judge or of a prothonotary means +the age, fixed by law, at which the judge or prothonotary +ceases to hold office; (mise à la retraite d’office) +survivor, in relation to a judge or to a prothonotary, +means a person who was married to the judge or pro- +thonotary at the time of the judge’s or prothonotary’s +death or who establishes that he or she was cohabiting +with the judge or prothonotary in a conjugal relationship +at the time of the judge’s or prothonotary’s death and had +so cohabited for a period of at least one year. (survivant) +(2) Section 2 of the Act is amended by adding the +following in alphabetical order: +prothonotary means a prothonotary of the Federal +Court or a prothonotary of the Tax Court of Canada and +includes a supernumerary prothonotary; (protonotaire) +(3) The definition prothonotary in section 2 of the +Act is repealed. +(4) Section 2 of the Act is amended by adding the +following in alphabetical order: +associate judge means an associate judge of the Federal +Court or an associate judge of the Tax Court of Canada +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 21 Criminal Code +Sections 332-333 + +Page 377 +and includes a supernumerary associate judge; (juge ad- +joint) +334 Section 2.1 of the Act is replaced by the fol- +lowing: +Application to prothonotaries +2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 +and 39, paragraphs 40(1)(a) and (b), subsection 40(2), +sections 41, 41.2 to 42, 43.1 to 56 and 57, paragraph +60(2)(b), subsections 63(1) and (2) and sections 64 to 66 +also apply to a prothonotary. +Prothonotary who made election +(2) Sections 41.2, 41.3, 42 and 43.1 to 52.22 do not apply +to a prothonotary who made an election under the Eco- +nomic Action Plan 2014 Act, No. 2 to continue to be +deemed to be employed in the public service for the pur- +poses of the Public Service Superannuation Act. +335 The heading of Part I of the Act is replaced +by the following: +Judges and Prothonotaries +336 Paragraphs 9(a) and (b) of the Act are re- +placed by the following: +(a) the Chief Justice of Canada, $435,600; and +(b) the eight puisne judges, $403,300 each. +337 Paragraphs 10(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of the Federal Court of Ap- +peal, $371,400; +(b) the other judges of the Federal Court of Ap- +peal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Federal Court, $371,400 each; and +(d) the other judges of the Federal Court, $338,800 +each. +338 Section 10.2 of the Act is replaced by the fol- +lowing: +Court Martial Appeal Court +10.2 The yearly salary of the Chief Justice of the Court +Martial Appeal Court of Canada shall be $371,400. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 333-338 + +Page 378 +339 Paragraphs 11(a) to (c) of the Act are re- +placed by the following: +(a) the Chief Justice, $371,400; +(b) the Associate Chief Justice, $371,400; and +(c) the other judges, $338,800 each. +340 The Act is amended by adding the following +after section 11: +Tax Court of Canada prothonotaries +11.1 The yearly salaries of the prothonotaries of the Tax +Court of Canada shall be 80% of the yearly salaries, calcu- +lated in accordance with section 25, of the judges referred +to in paragraph 11(c). +341 Paragraphs 12(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice and the Associate Chief Justice of +Ontario, $371,400 each; +(b) the 14 Justices of Appeal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Superior Court of Justice, $371,400 each; and +(d) the 212 other judges of the Superior Court of Jus- +tice, $338,800 each. +342 Paragraphs 13(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of Quebec, $371,400; +(b) the 19 puisne judges of the Court of Ap- +peal, $338,800 each; +(c) the Chief Justice, the Senior Associate Chief Jus- +tice and the Associate Chief Justice of the Superior +Court, $371,400 each; and +(d) the +144 +puisne +judges +of +the +Superior +Court, $338,800 each. +343 Paragraphs 14(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of Nova Scotia, $371,400; +(b) the seven other judges of the Court of Ap- +peal, $338,800 each; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 339-343 + +Page 379 +(c) the Chief Justice and the Associate Chief Justice of +the Supreme Court, $371,400 each; and +(d) the +23 +other +judges +of +the +Supreme +Court, $338,800 each. +344 Paragraphs 15(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of New Brunswick, $371,400; +(b) the five other judges of the Court of Ap- +peal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Court of Queen’s Bench, $371,400 each; and +(d) the 20 other judges of the Court of Queen’s +Bench, $338,800 each. +345 Paragraphs 16(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of Manitoba, $371,400; +(b) the six Judges of Appeal, $338,800 each; +(c) the Chief Justice, the Senior Associate Chief Jus- +tice and the Associate Chief Justice of the Court of +Queen’s Bench, $371,400 each; and +(d) the 31 puisne judges of the Court of Queen’s +Bench, $338,800 each. +346 Paragraphs 17(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of British Columbia, $371,400; +(b) the 12 Justices of Appeal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Supreme Court, $371,400 each; and +(d) the +86 +other +judges +of +the +Supreme +Court, $338,800 each. +347 Paragraphs 18(a) to (d) of the Act are re- +placed by the following: +(a) the +Chief +Justice +of +Prince +Edward +Is- +land, $371,400; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 343-347 + +Page 380 +(b) the two other judges of the Court of Ap- +peal, $338,800 each; +(c) the Chief Justice of the Supreme Court, $371,400; +and +(d) the +three +other +judges +of +the +Supreme +Court, $338,800 each. +348 Paragraphs 19(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of Saskatchewan, $371,400; +(b) the seven Judges of Appeal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Court of Queen’s Bench, $371,400 each; and +(d) the 33 other judges of the Court of Queen’s +Bench, $338,800 each. +349 Paragraphs 20(a) to (d) of the Act are re- +placed by the following: +(a) the Chief Justice of Alberta, $371,400; +(b) the 10 Justices of Appeal, $338,800 each; +(c) the Chief Justice and the two Associate Chief Jus- +tices of the Court of Queen’s Bench, $371,400 each; +and +(d) the 70 other Justices of the Court of Queen’s +Bench, $338,800 each. +350 Paragraphs 21(a) to (d) of the Act are re- +placed by the following: +(a) the +Chief +Justice +of +Newfoundland +and +Labrador, $371,400; +(b) the five Judges of Appeal, $338,800 each; +(c) the Chief Justice and the Associate Chief Justice of +the Trial Division, $371,400 each; and +(d) the 18 other judges of the Trial Division, $338,800 +each. +351 (1) Paragraphs 22(1)(a) and (b) of the Act are +replaced by the following: +(a) the Chief Justice, $371,400; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 347-351 + +Page 381 +(b) the two other judges, $338,800 each. +(2) Paragraphs 22(2)(a) and (b) of the Act are re- +placed by the following: +(a) the Chief Justice, $371,400; and +(b) the two other judges, $338,800 each. +(3) Paragraphs 22(2.1)(a) and (b) of the Act are re- +placed by the following: +(a) the Chief Justice, $371,400; and +(b) the five other judges, $338,800 each. +352 (1) Subsection 25(1) of the Act is replaced by +the following: +Annual adjustment of salary +25 (1) The yearly salaries referred to in sections 9 to 22 +apply in respect of the twelve-month period beginning on +April 1, 2020. +(2) The portion of subsection 25(2) of the Act be- +fore paragraph (a) is replaced by the following: +Annual adjustment of salary +(2) The salary annexed to an office of judge referred to in +sections 9, 10, 10.2, 11 and 12 to 22 for the twelve-month +period beginning on April 1, 2021, and for each subse- +quent twelve-month period, shall be the amount ob- +tained by multiplying +353 Section 26.11 of the Act is replaced by the fol- +lowing: +Definition of judiciary +26.11 In sections 26 and 26.1, judiciary includes pro- +thonotaries. +354 Subsections 26.4(1) and (2) of the Act are re- +placed by the following: +Costs payable to representative of prothonotaries +26.4 (1) The Commission may identify one representa- +tive of the prothonotaries of the Federal Court and one +representative of the prothonotaries of the Tax Court of +Canada participating in an inquiry of the Commission to +whom costs shall be paid in accordance with this section. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 351-354 + +Page 382 +Entitlement to payment of costs +(2) The representatives identified under subsection (1) +are entitled to be paid, out of the Consolidated Revenue +Fund, 95% of the costs determined under subsection (3) +in respect of their participation. +355 The heading before section 27 of the English +version of the Act is replaced by the following: +Special and Representational +Allowances +356 (1) Subsections 27(1) and (1.1) of the Act are +replaced by the following: +Allowance for incidental expenditures actually +incurred +27 (1) On and after April 1, 2020, every judge in receipt +of a salary under this Act is entitled to be paid, up to a +maximum of $7,500 for each year, for reasonable inciden- +tal expenditures that the fit and proper execution of the +office of judge may require, to the extent that the judge +has actually incurred the expenditures and is not entitled +to be reimbursed for them under any other provision of +this Act. +Allowance for incidental expenditures by +prothonotaries +(1.1) On and after April 1, 2020, every prothonotary is +entitled to be paid, up to a maximum of $7,500 for each +year, for reasonable incidental expenditures that the fit +and proper execution of the office of prothonotary may +require, to the extent that the prothonotary has actually +incurred the expenditures and is not entitled to be reim- +bursed for them under any other provision of this Act. +(2) Section 27 of the Act is amended by adding the +following after subsection (2): +Allowance — medical or dental treatment +(2.1) If a judge referred to in subsection (2) is required +to travel for the purpose of receiving a non-elective medi- +cal or dental treatment that is required without delay and +unavailable at or in the immediate vicinity of the place +where the judge resides, the judge is entitled to be paid +an allowance for reasonable expenses actually incurred +while travelling for that purpose, to the extent that the +judge may not be reimbursed for them under any other +provision of this Act. +(3) Subsection 27(6) of the Act is replaced by the +following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 354-356 + +Page 383 +Representational allowance +(6) On and after April 1, 2020, each of the following +judges is entitled to be paid, as a representational al- +lowance, reasonable travel and other expenses actually +incurred by the judge or the spouse or common-law part- +ner of the judge in discharging the special extra-judicial +obligations and responsibilities that devolve on the +judge, to the extent that those expenses may not be reim- +bursed under any other provision of this Act and their ag- +gregate amount does not exceed in any year the maxi- +mum amount indicated below in respect of the judge: +(a) the Chief Justice of Canada, $25,000; +(b) each puisne judge of the Supreme Court of +Canada, $15,000; +(c) the Chief Justice of the Federal Court of Appeal +and each chief justice described in sections 12 to 21 as +the chief justice of a province, $17,500; +(d) each other chief justice referred to in sections 10 to +21, $15,000; +(e) the Chief Justices of the Court of Appeal of Yukon, +the Court of Appeal of the Northwest Territories, the +Court of Appeal of Nunavut, the Supreme Court of +Yukon, the Supreme Court of the Northwest Territo- +ries and the Nunavut Court of Justice, $15,000 each; +(f) the Chief Justice of the Court Martial Appeal Court +of Canada, $15,000; and +(g) the Senior Judge of the Family Court, and each re- +gional senior judge, of the Superior Court of Justice in +and for the Province of Ontario, $7,500. +357 The heading before section 28 of the Act is +replaced by the following: +Supernumerary Judges and +Prothonotaries +358 The Act is amended by adding the following +after section 29: +Supernumerary prothonotaries +30 (1) If a prothonotary notifies the Minister of Justice +of Canada of his or her election to give up regular judicial +duties and hold office only as a supernumerary prothono- +tary, the prothonotary shall hold the office of supernu- +merary prothonotary from the time notice is given until +he or she reaches the age of retirement, resigns or is re- +moved from or otherwise ceases to hold office, or until +the end of five years from the date of the election, +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 356-358 + +Page 384 +whichever occurs earlier, and shall be paid the salary an- +nexed to that office. +Restriction on election +(2) An election may be made under subsection (1) only +by a prothonotary +(a) who has continued in judicial office for at least 15 +years and whose combined age and number of years in +judicial office is not less than 80; or +(b) who has attained the age of 70 years and has con- +tinued in judicial office for at least 10 years. +Duties of prothonotary +(3) A prothonotary who has made the election referred to +in subsection (1) shall hold himself or herself available to +perform such special judicial duties as may be assigned +to the prothonotary by the chief justice or the associate +chief justice of the court to which he or she is appointed. +Salary of supernumerary prothonotary +(4) The salary of each supernumerary prothonotary is +the salary annexed to the office of a prothonotary. +Deemed election and notice +(5) For the purposes of subsection (1), if a prothonotary +gives notice to the Minister of Justice of Canada of the +prothonotary’s election to be effective on a future day +specified in the notice, being a day on which the pro- +thonotary will be eligible to make the election, the pro- +thonotary is, effective on that day, deemed to have elect- +ed and given notice of the election on that day. +359 Subsection 42(4) of the Act is replaced by the +following: +Definition of judicial office +(4) In this section, judicial office means the office of a +judge of a superior or county court or the office of a pro- +thonotary. +360 The definition judicial office in subsection +43.1(6) of the Act is replaced by the following: +judicial office includes the office of a prothonotary. +(magistrature) +361 Subsection 50(5) of the Act is replaced by the +following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 358-361 + +Page 385 +Definition of judicial office +(5) In this section, judicial office includes the office of a +prothonotary. +362 Paragraph 69(1)(a) of the Act is replaced by +the following: +(a) a judge of a superior court or a prothonotary, or +363 Section 71 of the Act is replaced by the fol- +lowing: +Powers, rights or duties not affected +71 Nothing in, or done or omitted to be done under the +authority of, any of sections 63 to 70 affects any power, +right or duty of the House of Commons, the Senate or the +Governor in Council in relation to the removal from of- +fice of a judge, a prothonotary or any other person in re- +lation to whom an inquiry may be conducted under any +of those sections. +R.S., c. F-7; 2002, c. 8, s. 14 +Federal Courts Act +364 The definition federal board, commission or +other tribunal in subsection 2(1) of the Federal +Courts Act is replaced by the following: +federal board, commission or other tribunal means +any body, person or persons having, exercising or pur- +porting to exercise jurisdiction or powers conferred by or +under an Act of Parliament or by or under an order made +under a prerogative of the Crown, other than the Tax +Court of Canada or any of its judges or prothonotaries, +any such body constituted or established by or under a +law of a province or any such person or persons appoint- +ed under or in accordance with a law of a province or un- +der section 96 of the Constitution Act, 1867; (office fédé- +ral) +365 Subsection 5(1) of the Act is replaced by the +following: +Constitution of Federal Court of Appeal +5 (1) The Federal Court of Appeal consists of a chief jus- +tice called the Chief Justice of the Federal Court of Ap- +peal, who is the president of the Federal Court of Appeal, +and 14 other judges. +366 (1) Section 12 of the Act is amended by +adding the following after subsection (1): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Judges Act +Sections 361-366 + +Page 386 +Number of prothonotaries +(2) The Governor in Council may, by regulation, fix the +number of prothonotaries that may be appointed under +subsection (1). +Supernumerary prothonotaries +(2.1) For each office of prothonotary of the Federal +Court, there is an additional office of supernumerary pro- +thonotary that a prothonotary of the Federal Court may +elect under the Judges Act to hold. +(2) Section 12 of the Act is amended by adding the +following after subsection (4): +Workload — supernumerary prothonotaries +(5) The Governor in Council may, by regulation, fix the +workload of a supernumerary prothonotary as a percent- +age of the workload of a prothonotary. +R.S., c. T-2 +Tax Court of Canada Act +367 Paragraph 4(1)(c) of the Tax Court of +Canada Act is replaced by the following: +(c) not more than 23 other judges. +368 The Act is amended by adding the following +after section 11: +Prothonotaries +Prothonotaries +11.1 (1) The Governor in Council may appoint as pro- +thonotaries of the Court any fit and proper persons who +are barristers or advocates in a province and who are, in +the opinion of the Governor in Council, necessary for the +efficient performance of the work of that court that, un- +der the rules of the Court, is to be performed by them. +Number of prothonotaries +(2) The Governor in Council may, by regulation, fix the +number of prothonotaries that may be appointed under +subsection (1). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Federal Courts Act +Sections 366-368 + +Page 387 +Supernumerary prothonotaries +(3) For each office of prothonotary there shall be the ad- +ditional office of supernumerary prothonotary that a pro- +thonotary of the Court may elect under the Judges Act to +hold. +Powers and duties +(4) The powers, duties and functions of the prothono- +taries shall be determined by the rules of the Court. +Salary, allowances and annuities +(5) Each prothonotary shall be paid a salary, and the al- +lowances and annuities, provided for under the Judges +Act. +Workload — supernumerary prothonotaries +(6) The Governor in Council may, by regulation, fix the +workload of a supernumerary prothonotary as a percent- +age of the workload of a prothonotary. +Immunity from liability +(7) A prothonotary shall have the same immunity from +liability as a judge of the Court. +Term of office +(8) A prothonotary shall hold office during good be- +haviour but may be removed by the Governor in Council +for cause. +Cessation of office +(9) A prothonotary shall cease to hold office on becoming +75 years old. +369 Subsection 20(1.1) of the Act is amended by +striking out “and” at the end of paragraph (k), by +adding “and” at the end of paragraph (l) and by +adding the following after paragraph (l): +(m) empowering a prothonotary to exercise any juris- +diction or powers, even though the jurisdiction or +powers may be of a judicial nature. +370 Paragraph 22(1)(c) of the Act is replaced by +the following: +(c) three judges and one prothonotary of the Court +that are designated from time to time by the Chief Jus- +tice; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Tax Court of Canada Act +Sections 368-370 + +Page 388 +Terminology Changes +Replacement of “prothonotary” and “prothonotaries” +371 Every reference to “prothonotary” and “pro- +thonotaries” is replaced by a reference to “asso- +ciate judge” and “associate judges”, respectively, +in the following provisions: +(a) in the Federal Courts Act, +(i) the definition federal board, commission or +other tribunal in subsection 2(1), +(ii) section 12 and the heading before it, +(iii) paragraph 45.1(1)(b), and +(iv) paragraphs 46(1)(h) and (i); +(b) in the Garnishment, Attachment and Pen- +sion Diversion Act, +(i) paragraph (a) of the definition salary in +section 4, and +(ii) section 5; +(c) in the Judges Act, +(i) the definitions age of retirement and sur- +vivor in section 2, +(ii) section 2.1, +(iii) the heading of Part I, +(iv) section 10.1, +(v) section 11.1, +(vi) section 26.11, +(vii) subsection 26.3(3), +(viii) subsections 26.4(1) and (3), +(ix) subsection 27(1.1), +(x) the heading before section 28, +(xi) section 30, +(xii) subsection 42(4), +(xiii) the definition judicial office in subsec- +tion 43.1(6), +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Terminology Changes +Section +371 + +Page 389 +(xiv) subsection 50(5), +(xv) paragraph 69(1)(a), and +(xvi) section 71; +(d) in the Tax Court of Canada Act, +(i) section 11.1 and the heading before it, +(ii) paragraph 20(1.1)(m), and +(iii) paragraph 22(1)(c); and +(e) subsection 13(4) of the Expenditure Re- +straint Act. +Transitional Provisions +Prothonotaries +372 For greater certainty, every person who, im- +mediately before the day on which this section +comes into force, holds office as prothonotary of +the Federal Court, supernumerary prothonotary +of the Federal Court, prothonotary of the Tax +Court of Canada or supernumerary prothonotary +of the Tax Court of Canada continues in office as +associate judge of the Federal Court, supernu- +merary associate judge of the Federal Court, as- +sociate judge of the Tax Court of Canada or su- +pernumerary associate judge of the Tax Court of +Canada, as the case may be. +Judges Act +373 For greater certainty, for the purposes of the +Judges Act, nothing in section 371 of this Act af- +fects the number of years during which a person +who held office as prothonotary, as defined in +that Act as it read immediately before the day on +which this section comes into force, has contin- +ued in judicial office. +Tax Court of Canada Act +374 Despite paragraph 22(1)(c) of the Tax Court +of Canada Act, the rules committee referred to in +that Act may exercise its powers and perform its +duties without the designation, as a member of +the rules committee, of a person appointed un- +der section 11.1 of that Act until a person is first +appointed under that section. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Terminology Changes +Sections 371-374 + +Page 390 +Coordinating Amendments +Bill C-9 +375 (1) Subsections (2) to (10) apply if Bill C-9, in- +troduced in the 1st session of the 44th Parliament +and entitled An Act to amend the Judges Act (in +this section referred to as the “other Act”), re- +ceives royal assent. +(2) The reference to “Minister of Justice of +Canada” is replaced with “Minister” in section 30 +of the Judges Act. +(3) If section 2 of the other Act comes into force +before subparagraph 371(c)(ii) of this Act, then +subsection 2.1(1) of the Judges Act is replaced by +the following: +Application to prothonotaries +2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 +and 39, paragraphs 40(1)(a) and (b), subsection 40(2), +sections 41, 41.2 to 42, 43.1 to 56 and 57, paragraph +60(2)(b) and Part IV also apply to a prothonotary. +(4) If subparagraph 371(c)(ii) of this Act comes +into force before section 2 of the other Act, then +subsection 2.1(1) of the Judges Act is replaced by +the following: +Application to associate judges +2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 +and 39, paragraphs 40(1)(a) and (b), subsection 40(2), +sections 41, 41.2 to 42, 43.1 to 56 and 57, paragraph +60(2)(b) and Part IV also apply to an associate judge. +(5) If section 2 of the other Act comes into force +on the same day as subparagraph 371(c)(ii) of +this Act, then that subparagraph 371(c)(ii) is +deemed to have come into force before that sec- +tion 2 and subsection (4) applies as a conse- +quence. +(6) If section 10 of the other Act comes into force +before section 362 of this Act, then +(a) that section 362 and section 363 of this Act +are deemed never to have come into force and +are repealed; +(b) section 79 of the Judges Act is replaced by +the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Coordinating Amendments +Section +375 + +Page 391 +Definition of judicial office +79 In this Division, judicial office includes the office of +a prothonotary. +(c) paragraph 371(c) of this Act is amended by +adding “and” after subparagraph (xiv) and by +replacing subparagraphs (xv) and (xvi) with +the following: +(xv) section 79; +(7) If section 362 of this Act comes into force be- +fore section 10 of the other Act and that section 10 +comes into force before subparagraph 371(c)(xv) +of this Act, then +(a) section 79 of the Judges Act is replaced by +the following: +Definition of judicial office +79 In this Division, judicial office includes the office of +a prothonotary. +(b) paragraph 371(c) of this Act is amended by +adding “and” after subparagraph (xiv) and by +replacing subparagraphs (xv) and (xvi) with +the following: +(xv) section 79; +(8) If section 10 of the other Act comes into force +on the same day as section 362 of this Act, then +that section 10 is deemed to have come into force +before that section 362 and subsection (6) applies +as a consequence. +(9) If paragraph 371(c) of this Act comes into +force before section 12 of the other Act, then sec- +tion 79 of the Judges Act is replaced by the fol- +lowing: +Definition of judicial office +79 In this Division, judicial office includes the office of +an associate judge. +(10) If section 12 of the other Act comes into force +on the same day as paragraph 371(c) of this Act, +then that paragraph 371(c) is deemed to have +come into force before that section 12 and sub- +section (9) applies as a consequence. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Coordinating Amendments +Section +375 + +Page 392 +Coming into Force +Order in council +376 Subsections 333(3) and (4) and sections 371 to +373 come into force on a day to be fixed by order +of the Governor in Council. +DIVISION 23 +2001, c. 27 +Immigration and Refugee Protection +Act +Amendments to the Act +377 (1) Paragraph 10.3(1)(a) of the French ver- +sion of the Immigration and Refugee Protection +Act is replaced by the following: +a) les catégories auxquelles le paragraphe 10.1(1) s’ap- +plique; +(2) Paragraphs 10.3(1)(h) to (j) of the Act are re- +placed by the following: +(h) the basis on which an eligible foreign national may +be ranked; +(h.1) subject to subsection (1.01), the establishment of +categories of eligible foreign nationals for the purpos- +es of ranking, which groupings may consist of +(i) all eligible foreign nationals, +(ii) eligible foreign nationals who are eligible to be +members of a class referred to in an instruction giv- +en under paragraph (a), or +(iii) eligible foreign nationals who are eligible to be +members of a category established in an instruction +given under paragraph (h.2); +(h.2) the establishment of categories for the purposes +of ranking and the criteria for eligibility to be a mem- +ber of a category; +(i) the rank within a grouping that an eligible foreign +national must occupy to be invited to make an applica- +tion in respect of a class referred to in an instruction +given under paragraph (a); +(j) the number of invitations that may be issued with- +in a specified period in respect of a grouping; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 22 Judges and Prothonotaries +Coming into Force +Sections 376-377 + +Page 393 +(j.1) the class referred to in an instruction given under +paragraph (a) in respect of which an eligible foreign +national who is invited to make an application must +apply, if the foreign national is eligible to be a member +of more than one class; +(3) Subsection 10.3(2) of the Act is replaced by the +following: +Category — condition +(1.01) An instruction given under paragraph (1)(h.1) +must not establish a category in respect of which a public +consultation process referred to in subsection 10.5(1) has +not been given the opportunity to provide advice and rec- +ommendations. +Category — economic goal +(1.1) If the Minister establishes a category in an instruc- +tion given under paragraph (1)(h.2), the Minister shall +set out, in the instruction, the economic goal that the +Minister seeks to support in establishing the category. +Clarification +(2) For greater certainty, an instruction given under +paragraph (1)(j) may provide that the number of invita- +tions that may be issued in any specified period in re- +spect of a grouping be zero. +377.1 The Act is amended by adding the follow- +ing after section 10.4: +Consultation process +10.5 (1) For the purpose of establishing categories of el- +igible +foreign +nationals +under +subparagraph +10.3(1)(h.1)(iii), the Minister must engage in a public +consultation +process +with +stakeholders, +including +provinces and territories, industry, unions, employers, +workers, worker advocacy groups, settlement provider +organizations and immigration researchers and practi- +tioners, to obtain information, advice and recommenda- +tions in respect of the labour market conditions, includ- +ing occupations expected to face shortage conditions, as +well as on how categories can be formed to meet econom- +ic goals. +Advice and recommendations +(2) The advice and recommendations from the public +consultation +process +must +be +based +on +written +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 23 Immigration and Refugee Protection Act +Amendments to the Act +Sections 377-377.1 + +Page 394 +submissions provided by relevant industry members and +stakeholders. +Report +(3) The Minister shall cause to be tabled before each +House of Parliament, not later than the fifth sitting day of +that House after January 31 following the end of each fis- +cal year, a report containing the list of the categories of +eligible foreign nationals established in an instruction +made under paragraph 10.3(1)(h.1) and the selection cri- +teria and the process applied for the establishment of +those categories. +Referral +(4) After it is tabled, the report stands referred to the +committee of the Senate, the House of Commons or both +Houses of Parliament that may be designated or estab- +lished for the purpose of reviewing the report. +378 (1) Subsection 11.2(1) of the Act is replaced +by the following: +Visa or other document not to be issued +11.2 (1) An officer may not issue a visa or other docu- +ment in respect of an application for permanent resi- +dence to a foreign national who was issued an invitation +under Division 0.1 to make that application if — at the +time the invitation was issued or at the time the officer +received their application — the foreign national +(a) did not meet the criteria set out in an instruction +given under paragraph 10.3(1)(e); +(b) did not have the qualifications on the basis of +which they were ranked under an instruction given +under paragraph 10.3(1)(h) and were issued the invita- +tion; or +(c) did not meet the criteria for membership in a cate- +gory that was established in an instruction given un- +der paragraph 10.3(1)(h.2), if they were issued an invi- +tation on the basis that they were eligible to be a mem- +ber of that category. +(2) Paragraph 11.2(2)(a) of the Act is replaced by +the following: +(a) the foreign national did not meet the criteria set +out in an instruction given under paragraph 10.3(1)(e) +— or they did not have the qualifications on the basis +of which they were ranked under an instruction given +under paragraph 10.3(1)(h) or did not meet the criteria +for membership in a category that was established in +an instruction given under paragraph 10.3(1)(h.2) — +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 23 Immigration and Refugee Protection Act +Amendments to the Act +Sections 377.1-378 + +Page 395 +because the foreign national’s birthday occurred after +the invitation was issued; or +(3) Paragraph 11.2(2)(b) of the Act is amended by +striking out “and” at the end of subparagraph (i) +and by adding the following after that subpara- +graph: +(i.1) they met the criteria for membership of a cate- +gory established in an instruction given under para- +graph 10.3(1)(h.2), if they were issued the invitation +on the basis that they were eligible to be a member +of that category, and +379 Subsection 94(2) of the Act is amended by +adding the following after paragraph (a): +(a.1) any +instructions +given +under +paragraph +10.3(1)(h.2) that establish a category of eligible foreign +nationals, the economic goal sought to be supported in +establishing the category and the number of foreign +nationals invited to make an application for perma- +nent residence in respect of the category; +DIVISION 24 +R.S., c. O-9 +Old Age Security Act +Amendment to the Act +380 Subparagraph (c)(i.1) of the definition in- +come in section 2 of the Old Age Security Act is +replaced by the following: +(i.1) the amount of the payment under the program +referred to in section 275 of the Budget Implemen- +tation Act, 2021, No. 1, +Coming into Force +June 29, 2021 +381 This Division is deemed to have come into +force on June 29, 2021. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 23 Immigration and Refugee Protection Act +Amendments to the Act +Sections 378-381 + +Page 396 +DIVISION 25 +COVID-19 Benefits Adjustments +2020, c. 5, s. 8 +Canada Emergency Response +Benefit Act +382 Subparagraph 6(1)(b)(ii) of the Canada +Emergency Response Benefit Act is replaced by +the following: +(ii) benefits, as defined in subsection 2(1) of the +Employment Insurance Act, or an employment in- +surance emergency response benefit referred to in +section 153.7 of that Act, +383 The Act is amended by adding the following +after section 14: +Receipt of benefits, allowances or money +15 (1) If, for any four-week period, the Minister deter- +mines that a worker received an income support payment +for which they were not eligible by reason only that they +received one or more payments of benefits, allowances or +money referred to in subparagraph 6(1)(b)(ii) or (iii), the +Minister is deemed to have determined under subsection +12(2) that the amount that the worker must repay under +subsection 12(1) is the amount determined by the formu- +la +$2,000 × (A ÷ 4) +where +A +is the number of weeks for which the worker received +such benefits, allowances or money during that four- +week period. +Non-application +(2) Subsection (1) does not apply in respect of an em- +ployment insurance emergency response benefit received +by the worker if the Canada Employment Insurance +Commission informs the Minister that subsection (1) +should not apply in respect of that benefit and, if the +Commission does so, the worker is, despite subparagraph +6(1)(b)(ii), deemed to have been eligible to receive the in- +come support payment. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 25 COVID-19 Benefits Adjustments +Sections 382-383 + +Page 397 +2020, c. 7 +Canada Emergency Student Benefit +Act +384 The Canada Emergency Student Benefit Act +is amended by adding the following after section +15: +Receipt of benefits, allowances or money +15.1 (1) If, for any four-week period, the Minister deter- +mines that a student received a Canada emergency stu- +dent benefit for which they were not eligible by reason +only that they received one or more payments of benefits, +allowances or money referred to in subparagraph +6(1)(b)(ii) or (iii), the Minister is deemed to have deter- +mined under subsection 13(2) that the amount that the +worker must repay under subsection 13(1) is, despite +subsection 13(1), the amount determined by the formula +A × (B ÷ 4) +where +A +is +(a) $2,000, in the case of a student with a depen- +dant or a student with a disability, and +(b) $1,250, in any other case; and +B +is the number of weeks for which the student re- +ceived such benefits, allowances or money during +that four-week period. +Non-application +(2) Subsection (1) does not apply in respect of an em- +ployment insurance emergency response benefit received +by the student if the Canada Employment Insurance +Commission informs the Minister that subsection (1) +should not apply in respect of that benefit and, if the +Commission does so, the student is, despite subpara- +graph 6(1)(b)(ii), deemed to have been eligible to receive +the income support payment. +1996, c. 23 +Employment Insurance Act +385 Section 153.9 of the Employment Insurance +Act is amended by adding the following after sub- +section (4): +Receipt of income support payment +(5) If, for any week, a claimant received an employment +insurance emergency response benefit for which they +were not eligible by reason only of paragraph (2)(c), the +claimant, despite that paragraph, is deemed to have been +eligible for the benefit unless the Commission has, under +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 25 COVID-19 Benefits Adjustments +Canada Emergency Student Benefit Act +Sections 384-385 + +Page 398 +subsection 15(2) of the Canada Emergency Response +Benefit Act, informed the Minister, as defined in section +2 of that Act, that subsection 15(1) of that Act should not +apply in respect of the claimant. +Receipt of Canada emergency student benefit +(6) If, for any week, a claimant received an employment +insurance emergency response benefit for which they +were not eligible by reason only of paragraph (2)(d), the +claimant, despite that paragraph, is deemed to have been +eligible for the benefit unless the Commission has, under +subsection 15.1(2) of the Canada Emergency Student +Benefit Act, informed the Minister, as defined in section +2 of that Act, that subsection 15.1(1) of that Act should +not apply in respect of the claimant. +Coming into Force +March 15, 2020 +386 Section 382 is deemed to have come into +force on March 15, 2020. +DIVISION 26 +1996, c. 23 +Employment Insurance Act +Amendments to the Act +387 (1) The definition employment benefits in +subsection 2(1) of the Employment Insurance +Act is repealed. +(2) The definition benefits in subsection 2(1) of +the Act is replaced by the following: +benefits means unemployment benefits payable under +Part I, VII.1 or VIII; (prestation) +(3) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +employment support measure means a measure es- +tablished under section 59; (mesure de soutien à l’em- +ploi) +388 (1) Paragraph 5(1)(e) of the Act is replaced +by the following: +(e) employment in Canada of an individual as the +sponsor or co-ordinator of an employment support +measure other than one referred to in paragraph 59(c) +or (d). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 25 COVID-19 Benefits Adjustments +Employment Insurance Act +Sections 385-388 + +Page 399 +(2) Paragraph 5(6)(f) of the Act is replaced by the +following: +(f) any employment provided under regulations made +under section 24 or under an employment support +measure other than one referred to in paragraph 59(c) +or (d). +389 Paragraph 8(2)(c) of the Act is replaced by +the following: +(c) receiving assistance under an employment support +measure other than one referred to in paragraph 59(c) +or (d); or +390 Subsection 19(4) of the Act is replaced by the +following: +Earnings and allowances from employment support +measures, courses and programs +(4) Earnings from employment under an employment +support measure other than one referred to in paragraph +59(c) or (d) and earnings or allowances payable to a +claimant for attending a course or program of instruction +or training shall not be deducted under this section ex- +cept in accordance with the regulations. +391 The heading before section 25 of the Act is +replaced by the following: +Courses, Programs and Employment +Support Measures +392 (1) Paragraph 25(1)(a) of the Act is replaced +by the following: +(a) attending a course or program of instruction or +training — at the claimant’s own expense, under an +employment support measure referred to in para- +graph 59(a) or under a measure that is the subject of +an agreement under section 63 — to which the Com- +mission, or an authority that the Commission desig- +nates, has referred the claimant; or +(2) Subparagraph 25(1)(b)(i) of the Act is re- +placed by the following: +(i) for which assistance has been provided for the +claimant under a prescribed employment support +measure — other than one referred to in paragraph +59(a) or (c) — or a prescribed measure that is the +subject of an agreement under section 63, and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 26 Employment Insurance Act +Amendments to the Act +Sections 388-392 + +Page 400 +393 Section 26 of the Act is replaced by the fol- +lowing: +Benefits are not earnings +26 For the purposes of this Part, Part IV, the Income Tax +Act and the Canada Pension Plan, benefits paid to a +claimant while employed under an employment support +measure — other than one referred to in paragraph 59(c) +or (d) — or under a measure that is the subject of an +agreement under section 63 are not earnings from em- +ployment. +394 Paragraph 27(1.1)(a) of the Act is replaced by +the following: +(a) the Commission or an authority that the Commis- +sion designates has, with the agreement of the +claimant, referred the claimant to a course or program +of instruction or training or to any other employment +activity for which assistance has been provided under +an employment support measure other than one re- +ferred to in paragraph 59(c); and +395 The heading of Part II of the Act is replaced +by the following: +Employment Support Measures +and National Employment +Service +396 Section 56 of the Act is replaced by the fol- +lowing: +Purpose +56 The purpose of this Part is to help maintain a sustain- +able employment insurance system through the estab- +lishment of employment support measures and the +maintenance of a national employment service. +397 (1) The portion of subsection 57(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Guidelines +57 (1) Employment support measures under this Part +shall be established in accordance with the following +guidelines: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 26 Employment Insurance Act +Amendments to the Act +Sections 392-397 + +Page 401 +(2) Paragraph 57(1)(a) of the French version of +the Act is replaced by the following: +a) l’harmonisation des mesures avec les projets d’em- +ploi provinciaux en vue d’éviter tout double emploi et +tout chevauchement; +(3) Paragraph 57(1)(d.1) of the Act is replaced by +the following: +(d.1) availability of assistance under the measures in +either official language where there is significant de- +mand for that assistance in that language; +(4) The portion of paragraph 57(1)(e) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(e) commitment by persons receiving assistance un- +der the measures to +(5) Paragraph 57(1)(f) of the Act is replaced by +the following: +(f) implementation of the measures within a frame- +work for evaluating their success in assisting persons +to obtain or keep employment. +(6) Subsections 57(2) and (3) of the Act are re- +placed by the following: +Working in concert and consultations +(2) To give effect to the purpose and guidelines of this +Part, the Commission shall work in concert with provin- +cial governments and consult with workers and employ- +ers to align employment support measures with labour +market needs. +398 Paragraphs 58(a) and (b) of the Act are re- +placed by the following: +(a) an insured person who requests assistance under +an employment support measure and, when request- +ing the assistance, is a person for whom a benefit peri- +od is established or whose benefit period has ended +within the previous 60 months or a person who paid, +in at least 3 of the last 10 years, employee’s premiums +that did not entitle them to a refund under subsection +96(4); and +(b) an insured person who requests assistance under +an employment support measure and, when request- +ing assistance, is a person who was in receipt of the +employment insurance emergency response benefit +within the previous 60 months. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 26 Employment Insurance Act +Amendments to the Act +Sections 397-398 + +Page 402 +399 Section 59 of the Act is replaced by the fol- +lowing: +Employment support measures +59 The Commission may establish employment support +measures to help insured participants and other workers, +including workers in groups underrepresented in the +labour market, to obtain or keep employment, including +measures to +(a) provide insured participants with courses or pro- +grams of instruction or training; +(b) provide insured participants with employment op- +portunities or provide employment support; +(c) provide workers with employment assistance ser- +vices; and +(d) support research, innovation or partnerships re- +lated to helping workers to prepare for, obtain or keep +employment and to be productive participants in the +labour market. +400 Subsections 60(4) and (5) of the Act are re- +pealed. +401 Sections 61 and 62 of the Act are replaced by +the following: +Financial assistance +61 The Commission may, in accordance with terms and +conditions approved by the Treasury Board, provide fi- +nancial assistance for the purpose of implementing em- +ployment support measures. +Agreements for administering employment support +measures +62 The Commission may, with the approval of the Min- +ister, enter into an agreement or arrangement for the ad- +ministration of employment support measures on its be- +half by a department, board or agency of the Government +of Canada, another government or government agency in +Canada or any other public or private organization. +402 Paragraphs 63(1)(a) and (b) of the Act are re- +placed by the following: +(a) any costs of measures implemented by the govern- +ment, government agency or organization that are +consistent with the purpose and guidelines of this +Part; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 26 Employment Insurance Act +Amendments to the Act +Sections 399-402 + +Page 403 +(b) any administration costs that the government, +government agency or organization incurs in imple- +menting the measures. +403 Section 64 of the Act is replaced by the fol- +lowing: +No appeal +64 A decision of the Commission made in relation to +employment support measures, other than a decision un- +der section 65.1, is not subject to review under section +112. +404 (1) Paragraph 75(d) of the Act is replaced by +the following: +(d) received as repayments of overpayments by the +Commission under section 61 for employment support +measures authorized by Part II; +(2) Paragraph 75(e) of the French version of the +Act is replaced by the following: +e) reçues à titre de remboursement de versements ex- +cédentaires faits par la Commission aux termes d’ac- +cords conclus au titre de l’article 63; +405 Paragraph 77(1)(b) of the Act is replaced by +the following: +(b) all amounts paid under section 61 for employment +support measures; +Transitional Provision +Agreements or arrangements +406 The Employment Insurance Act, as it read +immediately before the day on which this Divi- +sion comes into force, continues to apply to +agreements or arrangements entered into under +Part II of that Act that are in force on that day. +R.S., c. 1 (5th Supp.) +Consequential Amendment to the +Income Tax Act +407 Subparagraph 56(1)(r)(iii) of the Income Tax +Act is amended by adding “and” at the end of +clause (A) and by repealing clause (B). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 26 Employment Insurance Act +Amendments to the Act +Sections 402-407 + +Page 404 +DIVISION 27 +Benefits Related to Employment +1996, c. 23 +Employment Insurance Act +Amendments to the Act +408 Subsections 12(2.3) to (2.5) of the Employ- +ment Insurance Act are replaced by the follow- +ing: +General maximum — exception for seasonal workers +(2.3) Despite subsection (2), the maximum number of +weeks for which benefits may be paid in a benefit period +to a claimant because of a reason other than those men- +tioned in subsection (3) shall be determined in accor- +dance with the table set out in Schedule V by reference to +the regional rate of unemployment that applies to the +claimant and the number of hours of insurable employ- +ment of the claimant in their qualifying period if +(a) the following conditions are met: +(i) the date on which a benefit period for the +claimant is established falls within the period be- +ginning on September 26, 2021 and ending on Octo- +ber 28, 2023, +(ii) on the date on which the benefit period is estab- +lished, the claimant is ordinarily resident in a re- +gion described in Schedule VI, +(iii) in the 260 weeks before the date on which the +benefit period referred to in subparagraph (i) be- +gins, at least three benefit periods were established +during which regular benefits were paid or payable, +and +(iv) at least two of the benefit periods referred to in +subparagraph (iii) began around the same time of +year as the benefit period referred to in subpara- +graph (i) began; or +(b) the conditions referred to in subparagraphs (a)(i) +and (ii) are met and the claimant had met the criteria +set out in paragraphs 77.992(2)(b) to (d) of the Em- +ployment Insurance Regulations — taking into ac- +count subsections 77.992(3) and (4) of those Regula- +tions — in respect of a benefit period established for +the claimant on a date within the period referred to in +paragraph 77.992(2)(a) of those Regulations. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 27 Benefits Related to Employment +Section +408 + +Page 405 +Establishment of benefit period — presumption +(2.4) For the purposes of subparagraph (2.3)(a)(iii), a +claimant’s benefit period established before the begin- +ning of the 260-week period is considered to have been +established within the 260-week period if the claimant re- +ceived a notification of payment or non-payment with re- +spect to any week that falls within that 260-week period. +Beginning of benefit period — presumption +(2.5) For the purposes of subparagraph (2.3)(a)(iv), a +benefit period in a previous year is considered to have +begun around the same time of year if it began during the +period that begins eight weeks before and ends eight +weeks after the week that is +(a) 52 weeks before the first week of the benefit period +referred to in subparagraph (2.3)(a)(i); +(b) 104 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); +(c) 156 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); +(d) 208 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); or +(e) 260 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i). +409 Schedule V to the Act is replaced by the +Schedule V set out in Schedule 3 to this Act. +410 Schedule VI to the Act is amended by replac- +ing the reference after the heading “SCHEDULE +VI” with the following: +(Subparagraph 12(2.3)(a)(ii)) +Transitional Provision +Continued application — before September 25, 2022 +411 Schedule V to the Employment Insurance +Act, as it read immediately before September 25, +2022, continues to apply in respect of a claimant +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 27 Benefits Related to Employment +Employment Insurance Act +Sections 408-411 + +Page 406 +whose benefit period, as those terms are defined +in subsection 2(1) of that Act, begins before +September 25, 2022. +2021, c. 23 +Budget Implementation Act, 2021, +No. 1 +412 The Budget Implementation Act, 2021, No. 1 +is amended by adding the following after section +350: +Transitional Provisions +Continued application — before September 25, 2022 +350.1 (1) Subsection 35(6), paragraph 35(7)(g) +and section 36 of the former Regulations contin- +ue to apply in respect of a claimant’s earnings if, +but for this subsection, the earnings would be al- +located under subsection 36(9) or (10) of the new +Regulations to a number of weeks the first week +of which falls within the period beginning on +September 26, 2021 and ending on September 24, +2022. +Definitions +(2) The following definitions apply in this sec- +tion. +claimant has the same meaning as in subsection +2(1) of the Employment Insurance Act. (presta- +taire) +earnings means the earnings referred to in sub- +sections 36(9) and (10) of the new Regulations. +(rémunération) +former Regulations means the Employment In- +surance Regulations as they read immediately +before September 25, 2022. (ancien règlement) +new Regulations means the Employment Insur- +ance Regulations as they read on September 25, +2022. (nouveau règlement) +Coordinating Amendments +Bill C-8 +413 (1) Subsections (2) to (4) apply if Bill C-8, in- +troduced in the 1st session of the 44th Parliament +and entitled the Economic and Fiscal Update Im- +plementation Act, 2021 (in this section referred to +as the “other Act”), receives royal assent. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 27 Benefits Related to Employment +Employment Insurance Act +Sections 411-413 + +Page 407 +(2) If section 47 of the other Act comes into force +before section 408 of this Act, then +(a) sections 408 and 410 of this Act are deemed +never to have come into force and are re- +pealed; and +(b) subparagraph 12(2.3)(a)(i) of the Employ- +ment Insurance Act is replaced by the follow- +ing: +(i) the date on which a benefit period for the +claimant is established falls within the period be- +ginning on September 26, 2021 and ending on Octo- +ber 28, 2023, +(3) If section 408 of this Act comes into force be- +fore section 47 of the other Act, then sections 47 +and 48 of the other Act are deemed never to have +come into force and are repealed. +(4) If section 47 of the other Act comes into force +on the same day as section 408 of this Act, then +sections 47 and 48 of the other Act are deemed +never to have come into force and are repealed. +Coming into Force +September 25, 2022 +414 (1) Sections 409 and 411 come into force, or +are deemed to have come into force, on Septem- +ber 25, 2022. +Royal assent or September 25, 2022 +(2) Section 412 comes into force on the day on +which this Act receives royal assent or, if that day +is after September 25, 2022, is deemed to have +come into force on September 25, 2022. +DIVISION 28 +R.S., c. C-8 +Canada Pension Plan +Amendments to the Act +415 The definition contributory period in subsec- +tion 2(1) of the Canada Pension Plan is replaced +by the following: +contributory period of a contributor has, subject to +paragraph 44(2)(b) and subsections 44(5) and 56(5), the +meaning assigned by section 49; (période cotisable) +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 27 Benefits Related to Employment +Coordinating Amendments +Sections 413-415 + +Page 408 +416 (1) Paragraph 44(1)(h) of the Act is replaced +by the following: +(h) a post-retirement disability benefit shall be paid to +a beneficiary of a retirement pension who has not +reached 65 years of age and is disabled if +(i) the beneficiary has made base contributions for +not less than the minimum qualifying period and +that period ends after 2018, +(ii) the beneficiary is a contributor to whom a post- +retirement disability benefit would have been +payable at the time the contributor is deemed to +have become disabled if an application for a post- +retirement disability benefit had been received be- +fore the application was actually received, or +(iii) the beneficiary is a contributor to whom a +post-retirement disability benefit would have been +payable at the time the contributor is deemed to +have become disabled if a division of unadjusted +pensionable earnings that was made under section +55 or 55.1 had not been made. +(2) The portion of subsection 44(4) of the Act be- +fore paragraph (c) is replaced by the following: +Calculation of minimum qualifying period — post- +retirement disability benefit +(4) For the purposes of paragraph (1)(h) and, if a post- +retirement disability benefit is payable to a contributor, +paragraph (1)(e), the contributor is deemed to have made +base contributions for not less than the minimum quali- +fying period only if the contributor has made base contri- +butions during their contributory period on earnings that +are not less than the contributor’s basic exemption, cal- +culated without regard to subsection 20(2), +(a) for at least four of the last six calendar years in- +cluded either wholly or partly in the contributor’s con- +tributory period; +(b) for at least 25 calendar years included either whol- +ly or partly in the contributor’s contributory period, of +which at least three are in the last six calendar years +included either wholly or partly in the contributor’s +contributory period; or +(3) Section 44 of the Act is amended by adding the +following after subsection (4): +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 28 Canada Pension Plan +Amendments to the Act +Section +416 + +Page 409 +Contributory period — post-retirement disability +benefit +(5) For the purposes of subsection (4), the contributory +period of a contributor is the period +(a) commencing when they reach 18 years of age, and +(b) ending with the month in which they are deter- +mined to have become disabled for the purpose of +paragraph (1)(h), +but excluding +(c) any month that was excluded from the contribu- +tor’s contributory period under this Act or under a +provincial pension plan by reason of disability, and +(d) in relation to any benefits payable under this Act +for any month after December 1977, any month for +which the contributor was a family allowance recipient +in a year for which the contributor’s base unadjusted +pensionable earnings are less than the contributor’s +basic exemption for the year, calculated without re- +gard to subsection 20(2). +417 The portion of paragraph 49(b) of the Act be- +fore subparagraph (i) is replaced by the follow- +ing: +(b) where a benefit other than a disability pension or a +post-retirement disability benefit commences after the +end of 1986, with the earliest of +418 (1) The portion of paragraph (a) of the de- +scription of G in section 51.1 of the Act before the +formula is replaced by the following: +(a) the lesser of 1 and the number determined by the +formula +(2) The description of M7 in section 51.1 of the Act +is replaced by the following: +M7 +is the number of months in the contributor’s first +additional contributory period in the year in +which they were deemed to have become disabled +that are before the month following the month in +which they were deemed to have become disabled; +and +(3) Section 51.1 of the Act is renumbered as sub- +section 51.1(1) and is amended by adding the fol- +lowing: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 28 Canada Pension Plan +Amendments to the Act +Sections 416-418 + +Page 410 +Year in which first additional contributory period +begins +(2) For the purposes of the descriptions of A to F in sub- +section (1), if the contributor’s first additional contribu- +tory period begins in the six years before the year in +which they were deemed to have become disabled, the +Year’s Maximum Pensionable Earnings for the year in +which their first additional contributory period begins is +replaced by the prorated portion determined by the for- +mula +A x (M ÷ 12) +where +A +is the Year’s Maximum Pensionable Earnings for the +year in which the contributor’s first additional con- +tributory period begins; and +M +is the number of months in that year that are includ- +ed in the contributor’s first additional contributory +period. +419 (1) The portion of paragraph (a) of the de- +scription of G in section 51.2 of the Act before the +formula is replaced by the following: +(a) the lesser of 1 and the number determined by the +formula +(2) The description of M7 in section 51.2 of the Act +is replaced by the following: +M7 +is the number of months in the contributor’s sec- +ond additional contributory period in the year in +which they were deemed to have become disabled +that are before the month following the month in +which they were deemed to have become disabled; +and +(3) Section 51.2 of the Act is renumbered as sub- +section 51.2(1) and is amended by adding the fol- +lowing: +Year in which second additional contributory period +begins +(2) For the purposes of the descriptions of A to F in sub- +section (1), if the contributor’s second additional contrib- +utory period begins in the six years before the year in +which they were deemed to have become disabled, the +Year’s Maximum Pensionable Earnings for the year in +which their second additional contributory period begins +is replaced by the prorated portion determined by the +formula +A x (M ÷ 12) +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 28 Canada Pension Plan +Amendments to the Act +Sections 418-419 + +Page 411 +A +is the Year’s Maximum Pensionable Earnings for the +year in which the contributor’s second additional +contributory period begins; and +M +is the number of months in that year that are includ- +ed in the contributor’s second additional contributo- +ry period. +420 Section 53.3 of the Act is amended by adding +the following after subsection (4): +Year in which first additional contributory period +begins +(5) For the purposes of the descriptions of A to E in sub- +section (1), if the contributor’s first additional contribu- +tory period begins in the five years before the year in +which they became a family allowance recipient, the +Year’s Maximum Pensionable Earnings for the year in +which their first additional contributory period begins is +replaced by the prorated portion determined by the for- +mula +A x (M ÷ 12) +where +A +is the Year’s Maximum Pensionable Earnings for the +year in which the contributor’s first additional con- +tributory period begins; and +M +is the number of months in that year that are includ- +ed in the contributor’s first additional contributory +period. +421 Section 53.4 of the Act is amended by adding +the following after subsection (3): +Year in which second additional contributory period +begins +(4) For the purposes of the descriptions of A to E in sub- +section (1), if the contributor’s second additional contrib- +utory period begins in the five years before the year in +which they became a family allowance recipient, +(a) the Year’s Maximum Pensionable Earnings for the +year in which their second additional contributory pe- +riod begins is replaced by the prorated portion deter- +mined by the formula +A x (M ÷ 12) +where +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 28 Canada Pension Plan +Amendments to the Act +Sections 419-421 + +Page 412 +A +is the Year’s Maximum Pensionable Earnings for +the year in which the contributor’s second addi- +tional contributory period begins, and +M +is the number of months in that year that are in- +cluded in the contributor’s second additional con- +tributory period; and +(b) the Year’s Additional Maximum Pensionable +Earnings for the year in which their second additional +contributory period begins is replaced by the prorated +portion determined by the formula +A x (M ÷ 12) +where +A +is the Year’s Additional Maximum Pensionable +Earnings for the year in which the contributor’s +second additional contributory period begins, and +M +is the number of months in that year that are in- +cluded in the contributor’s second additional con- +tributory period. +Coming into Force +Non-application — subsection 114(2) of Canada +Pension Plan +422 (1) Subsection 114(2) of the Canada Pension +Plan does not apply in respect of the amend- +ments to that Act contained in this Division. +Order in council +(2) This Division comes into force, in accordance +with subsection 114(4) of the Canada Pension +Plan, on a day to be fixed by order of the Gover- +nor in Council. +DIVISION 29 +Medical Leave with Pay +2021, c. 27 +An Act to amend the Criminal Code +and the Canada Labour Code +423 (1) Subsection 7(1) of An Act to amend the +Criminal Code and the Canada Labour Code is +amended by replacing the subsection 239(1.2) that +it enacts with the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 28 Canada Pension Plan +Amendments to the Act +Sections 421-423 + +Page 413 +Leave with pay +(1.2) Subject to subsection (1.21) and the regulations, an +employee earns, as of the first day on which this subsec- +tion applies to the employee, +(a) after completing 30 days of continuous employ- +ment with an employer, three days of medical leave of +absence with pay; and +(b) following the period of 30 days referred to in para- +graph (a), at the beginning of each month after com- +pleting one month of continuous employment with the +employer, one day of medical leave of absence with +pay. +Maximum of 10 days +(1.21) Subject to the regulations, an employee is entitled +to earn up to 10 days of medical leave of absence with pay +in a calendar year. +(2) Subsection 7(1) of the Act is amended by re- +placing the subsection 239(1.4) that it enacts with +the following: +Annual carry forward +(1.4) Subject to the regulations, each day of medical +leave of absence with pay that an employee does not take +in a calendar year is to be carried forward to January 1 of +the following calendar year and decreases, by one, the +maximum number of days that can be earned in that cal- +endar year under subsection (1.21). +(3) Subsection 7(1) of the Act is amended by re- +placing the subsections 239(1.6) and (2) that it en- +acts with the following: +Certificate +(2) The employer may, in writing and no later than 15 +days after the return to work of an employee who has +taken a medical leave of absence of at least five consecu- +tive days, require the employee to provide a certificate is- +sued by a health care practitioner certifying that the em- +ployee was incapable of working for the period of their +medical leave of absence. +(4) Subsection 7(2) of the Act is amended by +amending the subsection 239(13) that it enacts by +striking out “and” at the end of paragraph (a) +and by replacing paragraph (b) with the follow- +ing: +(b) modifying subsection (1.2), (1.21) or (1.4) if, in the +opinion of the Governor in Council, employees or +classes of employees will, despite the modification, +earn periods of medical leave of absence with pay that +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 29 Medical Leave with Pay +An Act to amend the Criminal Code and the Canada Labour Code +Section +423 + +Page 414 +are substantially equivalent to the period provided for +in subsection (1.21); and +(c) providing for employees or classes of employees to +earn periods of medical leave of absence with pay oth- +er than in accordance with subsection (1.2) if, in the +opinion of the Governor in Council, the periods of +medical leave of absence with pay are substantially +equivalent to the period provided for in subsection +(1.21). +(5) Subsection 7(2) of the Act is amended by +adding, after the subsection 239(13) that it enacts, +the following: +Application of section 189 +(14) Section 189 applies for the purposes of this Division. +424 The Act is amended by adding the following +after section 7: +7.1 The Act is amended by adding the following +after section 239: +Application — 100 or more employees +239.001 The provisions of this Division respecting the +medical leave of absence with pay apply to an employer +and its employees beginning on the first day on which, as +of the day on which this section comes into force, the em- +ployer has 100 or more employees, even if the number of +employees falls below 100 after that first day. +425 (1) Subsection 8(2) of the Act is replaced by +the following: +Order in council or December 1, 2022 +(2) Sections 6 and 7 come into force on a day to be +fixed by order of the Governor in Council, but no +later than December 1, 2022. +(2) Section 8 of the Act is amended by adding the +following after subsection (3): +Order in council +(4) Section 7.1 comes into force on a day to be +fixed by order of the Governor in Council. +R.S., c. L-2 +Related Amendment to the Canada +Labour Code +426 Section 239.001 of the Canada Labour Code is +repealed. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 29 Medical Leave with Pay +An Act to amend the Criminal Code and the Canada Labour Code +Sections 423-426 + +Page 415 +Transitional Provision +Personal leave +427 Paragraph 206.6(1)(a) of the Canada Labour +Code, as it read immediately before the day on +which section 6 of An Act to amend the Criminal +Code and the Canada Labour Code, chapter 27 of +the Statutes of Canada, 2021, comes into force, +continues to apply to every employer and its em- +ployees to which section 239.001 of the Canada +Labour Code, as enacted by section 7.1 of An Act +to amend the Criminal Code and the Canada +Labour Code, chapter 27 of the Statutes of +Canada, 2021, does not apply, until the day on +which section 426 of this Act comes into force. +Coordinating Amendments +2021, c. 27 +428 (1) In this section, other Act means An Act to +amend the Criminal Code and the Canada +Labour Code, chapter 27 of the Statutes of +Canada, 2021. +(2) If section 7 of the other Act comes into force +before section 423 of this Act, then +(a) sections 423 to 427 and 429 of this Act are +deemed never to have come into force and are +repealed; +(b) subsection 239(1.2) of the Canada Labour +Code is replaced by the following: +Leave with pay +(1.2) Subject to subsection (1.21) and the regulations, an +employee earns, as of the day on which this subsection +comes into force, +(a) after completing 30 days of continuous employ- +ment with an employer, three days of medical leave of +absence with pay; and +(b) following the period of 30 days referred to in para- +graph (a), at the beginning of each month after com- +pleting one month of continuous employment with the +employer, one day of medical leave of absence with +pay. +Maximum of 10 days +(1.21) Subject to the regulations, an employee is entitled +to earn up to 10 days of medical leave of absence with pay +in a calendar year. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 29 Medical Leave with Pay +Transitional Provision +Sections 427-428 + +Page 416 +(c) subsection 239(1.4) of the Canada Labour +Code is replaced by the following: +Annual carry forward +(1.4) Subject to the regulations, each day of medical +leave of absence with pay that an employee does not take +in a calendar year is to be carried forward to January 1 of +the following calendar year and decreases, by one, the +maximum number of days that can be earned in that cal- +endar year under subsection (1.21). +(d) subsections 239(1.6) and (2) of the Canada +Labour Code are replaced by the following: +Certificate +(2) The employer may, in writing and no later than 15 +days after the return to work of an employee who has +taken a medical leave of absence of at least five consecu- +tive days, require the employee to provide a certificate is- +sued by a health care practitioner certifying that the em- +ployee was incapable of working for the period of their +medical leave of absence. +(e) subsection 239(13) of the Canada Labour +Code is amended by striking out “and” at the +end of paragraph (a) and by replacing para- +graph (b) with the following: +(b) modifying subsection (1.2), (1.21) or (1.4) if, in the +opinion of the Governor in Council, employees or +classes of employees will, despite the modification, +earn periods of medical leave of absence with pay that +are substantially equivalent to the period provided for +in subsection (1.21); and +(c) providing for employees or classes of employees to +earn periods of medical leave of absence with pay oth- +er than in accordance with subsection (1.2) if, in the +opinion of the Governor in Council, the periods of +medical leave of absence with pay are substantially +equivalent to the period provided for in subsection +(1.21). +(f) section 239 of the Canada Labour Code is +amended by adding the following after subsec- +tion (13): +Application of section 189 +(14) Section 189 applies for the purposes of this Division. +(3) If section 423 of this Act comes into force on +the same day as section 7 of the other Act, then +that section 423 is deemed to have come into +force before that section 7. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 29 Medical Leave with Pay +Coordinating Amendments +Section +428 + +Page 417 +Coming into Force +Order in council +429 Section 426 comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 30 +R.S., c. C-44; 1994, c. 24, s. 1(F) +Canada Business Corporations Act +Amendments to the Act +430 Subsection 21.1(7) of the Canada Business +Corporations Act is replaced by the following: +Non-application +(7) This section does not apply to a corporation +(a) that is a reporting issuer or an émetteur assujetti +under an Act of the legislature of a province relating to +the regulation of securities; +(b) any of the securities of which are listed and posted +for trading on a designated stock exchange, as de- +fined in subsection 248(1) of the Income Tax Act; or +(c) that is a member of a prescribed class. +431 The Act is amended by adding the following +after section 21.2: +Sending of information to Director +21.21 (1) A corporation to which section 21.1 applies +shall +(a) on an annual basis, send to the Director the infor- +mation in its register of individuals with significant +control over the corporation, in the form and within +the period that the Director fixes; and +(b) within 15 days after the day on which it records in- +formation under subsection 21.1(3), send the informa- +tion to the Director, in the form that the Director fixes. +Sending of information — certificates issued +(2) On or after the date shown on a certificate referred to +in section 8, subsection 185(4) or 187(4), a corporation to +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 29 Medical Leave with Pay +Coming into Force +Sections 429-431 + +Page 418 +which section 21.1 applies shall send to the Director the +information referred to in paragraphs 21.1(1)(a) to (f) in +relation to individuals with significant control over the +corporation, in the form and within the period that the +Director fixes. +Period for keeping and producing information +(3) The Director is not required to keep or produce any +information received under subsection (1) or (2) after the +end of the six-year period following the day on which it is +received. +432 The Act is amended by adding the following +after section 21.3: +Provision of information by Director +21.301 The Director may provide all or part of the infor- +mation received under section 21.21 to an investigative +body referred to in subsection 21.31(2), the Financial +Transactions and Reports Analysis Centre of Canada or +any prescribed entity. +433 Section 266 of the Act is replaced by the fol- +lowing: +Inspection +266 (1) A person who has paid the required fee is enti- +tled during usual business hours to examine a document +required by this Act or the regulations to be sent to the +Director, except any information sent under section 21.21 +and a report sent to the Director under subsection 230(2), +and to make copies of or extracts from it. +Copies or extracts +(2) The Director shall furnish any person with a copy, ex- +tract, certified copy or certified extract of a document re- +quired by this Act or the regulations to be sent to the Di- +rector, except any information sent under section 21.21 +and a report sent under subsection 230(2). +Coordinating Amendment +2018, c. 8 +434 On the first day on which both section 44 of +An Act to amend the Canada Business Corpora- +tions Act, the Canada Cooperatives Act, the +Canada Not-for-profit Corporations Act and the +Competition Act, chapter 8 of the Statutes of +Canada, 2018, and section 433 of this Act are in +force, section 266 of the Canada Business Corpo- +rations Act is replaced by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 30 Canada Business Corporations Act +Amendments to the Act +Sections 431-434 + +Page 419 +Inspection +266 (1) A person who has paid the required fee is enti- +tled during usual business hours to examine and make +copies of or take extracts from a document, except any +information sent under section 21.21 and a report sent to +the Director under subsection 230(2), that is required to +be sent to the Director under this Act or that was re- +quired to be sent to a person performing a similar func- +tion under prior legislation. +Copies or extracts +(2) The Director shall, on request, provide any person +with a copy, extract, certified copy or certified extract of a +document that may be examined under subsection (1). +Coming into Force +Order in council +435 This Division, except sections 430 and 434, +comes into force on a day to be fixed by order of +the Governor in Council. +DIVISION 31 +Economic Sanctions +1992, c. 17 +Special Economic Measures Act +436 The definition property in section 2 of the +Special Economic Measures Act is replaced by +the following: +property means any type of property, whether real or +personal or immovable or movable, or tangible or intan- +gible or corporeal or incorporeal, and includes money, +funds, currency, digital assets and virtual currency; +(bien) +437 The Act is amended by adding the following +after section 3: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 30 Canada Business Corporations Act +Coordinating Amendment +Sections 434-437 + +Page 420 +Purpose +Purpose of Act +3.1 The purpose of this Act is to enable the Government +of Canada to take economic measures against certain +persons in circumstances where an international organi- +zation of states or association of states of which Canada +is a member calls on its members to do so, a grave breach +of international peace and security has occurred, gross +and systematic human rights violations have been com- +mitted in a foreign state or acts of significant corruption +involving a national of a foreign state have been commit- +ted. +438 (1) Subsection 4(1) of the Act is replaced by +the following: +Orders and regulations +4 (1) The Governor in Council may, if the Governor in +Council is of the opinion that any of the circumstances +described in subsection (1.1) has occurred, +(a) make any orders or regulations with respect to the +restriction or prohibition of any of the activities re- +ferred to in subsection (2) in relation to a foreign state +that the Governor in Council considers necessary; and +(b) by order, cause to be seized or restrained in the +manner set out in the order any property situated in +Canada that is owned — or that is held or controlled, +directly or indirectly — by +(i) a foreign state, +(ii) any person in that foreign state, or +(iii) a national of that foreign state who does not +ordinarily reside in Canada. +(2) Paragraph 4(2)(a) of the Act is replaced by the +following: +(a) any dealing by any person in Canada or Canadian +outside Canada in any property, wherever situated, +that is owned — or that is held or controlled, directly +or indirectly — by that foreign state, any person in that +foreign state, or a national of that foreign state who +does not ordinarily reside in Canada; +(3) Subsections 4(4) and (5) of the Act are re- +placed by the following: +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Sections 437-438 + +Page 421 +Order authorizing Minister +(4) The Governor in Council may, by order, authorize the +Minister to +(a) issue to any person in Canada or Canadian outside +Canada a permit to carry out a specified activity or +transaction, or class of activity or transaction, that is +restricted or prohibited under this Act or any order or +regulations made under this Act; or +(b) issue a general permit allowing any person in +Canada or Canadian outside Canada to carry out a +specified activity or transaction, or class of activity or +transaction, that is restricted or prohibited under this +Act or any order or regulations made under this Act. +Ministerial permit +(5) The Minister may issue a permit or general permit, +subject to any terms and conditions that are, in the opin- +ion of the Minister, consistent with this Act and any or- +der or regulations made under this Act. +439 Section 5 of the Act is replaced by the follow- +ing: +Costs +5 Any costs incurred by or on behalf of Her Majesty in +right of Canada in relation to the seizure or restraint of +property under an order made under paragraph 4(1)(b) +or the disposal of property forfeited under section 5.4 are +the liability of the owner of the property and constitute a +debt due to Her Majesty in right of Canada that may be +recovered in any court of competent jurisdiction. +Application for review +5.1 (1) A person whose property is the subject of an or- +der made under paragraph 4(1)(b) may, unless the prop- +erty is the subject of a forfeiture order, apply at any time +to the Minister in writing to request that the property +cease being the subject of the order made under that +paragraph. +Reasonable grounds +(2) On receipt of an application, the Minister must de- +cide whether there are reasonable grounds to recom- +mend to the Governor in Council that the property cease +to be the subject of the order. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Sections 438-439 + +Page 422 +Ranking +5.2 All secured and unsecured rights and interests in +any property that is the subject of an order made under +paragraph 4(1)(b) that are held by a person are entitled +to the same ranking that they would have been entitled to +had the order not been made, unless +(a) the person is +(i) the foreign state identified in the order, +(ii) a person in that state, or +(iii) a national of that state who does not ordinarily +reside in Canada; or +(b) the property is forfeited to Her Majesty in right of +Canada under section 5.4. +Forfeiture Orders +Definitions +5.3 The following definitions apply in sections 5.4 to 5.6. +judge means a judge of a superior court of the province +where property described in an order made under para- +graph 4(1)(b) is situated. (juge) +Minister means the Minister responsible under section 6 +for the administration of an order made under paragraph +4(1)(b). (ministre) +Forfeiture +5.4 (1) On application by the Minister, a judge shall or- +der that the property that is the subject of the application +be forfeited to Her Majesty in right of Canada if the judge +determines, based on the evidence presented, that the +property +(a) is described in an order made under paragraph +4(1)(b); and +(b) is owned by the person referred to in that order or +is held or controlled, directly or indirectly, by that per- +son. +Notice +(2) Before making the order in relation to the property, +the court shall require notice to be given to any person +who, in the court’s opinion, appears to have an interest in +or right to the property, and the court may hear any such +person. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Section +439 + +Page 423 +Manner of giving notice +(3) The notice shall +(a) be given in the manner that the court directs or +that may be specified in the rules of the court; +(b) specify the period that the court considers reason- +able or that may be set out in the rules of the court +during which a person may, before the order in rela- +tion to the property is made, make an application to +the court asserting their interest in or right to the +property; and +(c) set out a description of the property. +Application by person +(4) Any person — other than a person referred to in any +of subparagraphs 5.2(a)(i) to (iii) — who claims an inter- +est in or right to property that is forfeited to Her Majesty +under subsection (1) may, within 30 days after the day on +which the property is forfeited, apply in writing to a +judge for an order declaring that their interest or right is +not affected by the forfeiture, declaring the nature and +extent of the interest or right and directing the Minister +to pay to the person an amount equal to the value of their +interest or right. +Not a Crown corporation +5.5 If the property that is the subject of a forfeiture or- +der consists of all of the shares of a corporation, the cor- +poration is deemed not to be a Crown corporation as de- +fined in subsection 83(1) of the Financial Administration +Act. +Payment out of Proceeds Account +5.6 After consulting with the Minister of Finance and +the Minister of Foreign Affairs, the Minister may — at the +times and in the manner, and on any terms and condi- +tions, that the Minister considers appropriate — pay out +of the Proceeds Account, as defined in section 2 of the +Seized Property Management Act, amounts not exceed- +ing the net proceeds from the disposition of property for- +feited under section 5.4, but only for any of the following +purposes: +(a) the reconstruction of a foreign state adversely af- +fected by a grave breach of international peace and se- +curity; +(b) the restoration of international peace and security; +and +(c) the compensation of victims of a grave breach of +international peace and security, gross and systematic +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Section +439 + +Page 424 +human rights violations or acts of significant corrup- +tion. +440 Subsection 6(1) of the French version of the +Act is replaced by the following: +Ministre +6 (1) Sous réserve du paragraphe (2), le ministre des Af- +faires étrangères est chargé de l’exécution et du contrôle +d’application de la présente loi. +441 The Act is amended by adding the following +after section 6: +Sharing of information +6.1 The following persons may assist the Minister in +matters relating to the making, administration or en- +forcement of an order or regulation referred to in subsec- +tion 4(1) and, for that purpose, may collect information +from and disclose information to each other: +(a) the Minister of Foreign Affairs; +(b) the Minister of Finance; +(c) the Minister of Public Works and Government Ser- +vices; +(d) the Minister of Public Safety and Emergency Pre- +paredness; +(e) the Director of the Canadian Security Intelligence +Service; +(f) the Chief of the Communications Security Estab- +lishment; +(g) the President of the Canada Border Services Agen- +cy; and +(h) the Superintendent of Financial Institutions. +RCMP +6.2 (1) The Commissioner of the Royal Canadian +Mounted Police may assist the Minister in matters relat- +ed to the making of an order under paragraph 4(1)(b), +the seizure or restraint of any property that is the subject +of such an order or the making of an application for for- +feiture of the property under section 5.4 and, for that +purpose, may collect information from and disclose in- +formation to the persons referred to in section 6.1. +For greater certainty +(2) For greater certainty, nothing in subsection (1) is to +be construed as affecting the powers of a peace officer +that are conferred under legislation or the common law. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Sections 439-441 + +Page 425 +Provision of information +6.3 (1) The Minister of Foreign Affairs may require any +person to provide to that Minister any information that +that Minister believes on reasonable grounds is relevant +for the purposes of the making, administration or en- +forcement of an order or regulation referred to in subsec- +tion 4(1). +Duty to comply +(2) Every person who is required to provide information +under subsection (1) shall comply with the requirement +within the time and in the form and manner specified by +that Minister. +442 Subsection 7(1) of the Act is replaced by the +following: +Tabling in Parliament +7 (1) Every order and regulation made under paragraph +4(1)(a) shall be laid before each House of Parliament by a +member of the Queen’s Privy Council for Canada within +five sitting days of that House after it is made. +443 The Act is amended by adding the following +after section 7: +Agreements +7.1 The Minister of Foreign Affairs may, with the ap- +proval of the Governor in Council, enter into an agree- +ment with the government of any foreign state respecting +the use by the foreign state, for any of the following pur- +poses, of amounts that may be paid out under section 5.6: +(a) the reconstruction of the foreign state adversely af- +fected by a grave breach of international peace and se- +curity; +(b) the restoration of international peace and security; +and +(c) the compensation of victims of a grave breach of +international peace and security, gross and systematic +human rights violations or acts of significant corrup- +tion. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Special Economic Measures Act +Sections 441-443 + +Page 426 +2017, c. 21 +Justice for Victims of Corrupt +Foreign Officials Act (Sergei +Magnitsky Law) +444 (1) The definition Minister in section 2 of the +Justice for Victims of Corrupt Foreign Officials +Act (Sergei Magnitsky Law) is repealed. +(2) Section 2 of the Act is amended by adding the +following in alphabetical order: +property means any type of property, whether real or +personal or immovable or movable, or tangible or intan- +gible or corporeal or incorporeal, and includes money, +funds, currency, digital assets and virtual currency. +(bien) +445 The Act is amended by adding the following +after section 2: +Minister +2.1 (1) Subject to subsection (2), the Minister of Foreign +Affairs is responsible for the administration and enforce- +ment of this Act. +Designation +(2) The Governor in Council may, by order, designate +one or more Ministers of the Crown to discharge any re- +sponsibilities that the Governor in Council may specify +with respect to the administration or enforcement of any +of the provisions of this Act or any order or regulations +made under this Act. +446 Paragraph 4(1)(b) of the Act is replaced by +the following: +(b) by order, cause to be seized or restrained in the +manner set out in the order any property situated in +Canada that is owned — or that is held or controlled, +directly or indirectly — by the foreign national. +447 Section 5 of the Act is replaced by the follow- +ing: +Forfeiture Orders +Definitions +4.1 The following definitions apply in sections 4.2 to 4.4. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Sections 444-447 + +Page 427 +judge means a judge of a superior court of the province +where property described in an order made under para- +graph 4(1)(b) is situated. (juge) +Minister means the Minister responsible under section +2.1 for the administration of an order made under para- +graph 4(1)(b). (ministre) +Forfeiture +4.2 (1) On application by the Minister, a judge must or- +der that the property that is the subject of the application +be forfeited to Her Majesty in right of Canada if the judge +determines, based on the evidence presented, that the +property +(a) is described in an order made under paragraph +4(1)(b); and +(b) is owned by the foreign national referred to in that +order or is held or controlled, directly or indirectly, by +that foreign national. +Notice +(2) Before making the order in relation to the property, +the court must require notice to be given to any person +who, in the court’s opinion, appears to have an interest in +or right to the property, and the court may hear any such +person. +Manner of giving notice +(3) The notice must +(a) be given in the manner that the court directs or +that may be specified in the rules of the court; +(b) specify the period that the court considers reason- +able or that may be set out in the rules of the court +during which a person may, before the order in rela- +tion to the property is made, make an application to +the court asserting their interest in or right to the +property; and +(c) set out a description of the property. +Application by person +(4) Any person — other than a foreign national described +in any of paragraphs 4(2)(a) to (d) — who claims an inter- +est in or right to property that is forfeited to Her Majesty +under subsection (1) may, within 30 days after the day on +which the property is forfeited, apply in writing to a +judge for an order declaring that their interest or right is +not affected by the forfeiture, declaring the nature and +extent of the interest or right and directing the Minister +to pay to the person an amount equal to the value of their +interest or right. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Section +447 + +Page 428 +Not a Crown corporation +4.3 If the property that is the subject of a forfeiture or- +der consists of all of the shares of a corporation, the cor- +poration is deemed not to be a Crown corporation as de- +fined in subsection 83(1) of the Financial Administration +Act. +Payment out of Proceeds Account +4.4 After consulting with the Minister of Finance and +the Minister of Foreign Affairs, the Minister may — at the +times and in the manner, and on any terms and condi- +tions, that the Minister considers appropriate — pay out +of the Proceeds Account, as defined in section 2 of the +Seized Property Management Act, amounts not exceed- +ing the net proceeds from the disposition of property for- +feited under section 4.2, but only to compensate victims +of the circumstances described in subsection 4(2). +Tabling in Parliament +Order or regulation +5 A copy of each order or regulation made under para- +graph 4(1)(a) must be tabled in each House of Parliament +within 15 days after it is made. It may be sent to the Clerk +of the House if the House is not sitting. +448 The Act is amended by adding the following +after section 7: +Sharing of information +7.1 The following persons may assist the Minister in +matters relating to the making, administration or en- +forcement of an order or regulation referred to in subsec- +tion 4(1) and, for that purpose, may collect information +from and disclose information to each other: +(a) the Minister of Foreign Affairs; +(b) the Minister of Finance; +(c) the Minister of Public Works and Government Ser- +vices; +(d) the Minister of Public Safety and Emergency Pre- +paredness; +(e) the Director of the Canadian Security Intelligence +Service; +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Sections 447-448 + +Page 429 +(f) the Chief of the Communications Security Estab- +lishment; +(g) the President of the Canada Border Services Agen- +cy; and +(h) the Superintendent of Financial Institutions. +RCMP +7.2 (1) The Commissioner of the Royal Canadian +Mounted Police may assist the Minister in matters relat- +ed to the making of an order under paragraph 4(1)(b), +the seizure or restraint of any property that is the subject +of such an order or the making of an application for for- +feiture of the property under section 4.2 and, for that +purpose, may collect information from and disclose in- +formation to the persons referred to in section 7.1. +For greater certainty +(2) For greater certainty, nothing in subsection (1) is to +be construed as affecting the powers of a peace officer +that are conferred under legislation or the common law. +Provision of information +7.3 (1) The Minister of Foreign Affairs may require any +person to provide to that Minister any information that +that Minister believes on reasonable grounds is relevant +for the purposes of the making, administration or en- +forcement of an order or regulation referred to in subsec- +tion 4(1). +Duty to comply +(2) Every person who is required to provide information +under subsection (1) must comply with the requirement +within the time and in the form and manner specified by +that Minister. +449 Subsections 8(1) and (2) of the Act are re- +placed by the following: +Application +8 (1) A foreign national who is the subject of an order or +regulation made under paragraph 4(1)(a) may apply in +writing to the Minister to cease being the subject of the +order or regulation. +Property +(1.1) A foreign national whose property is the subject of +an order made under paragraph 4(1)(b) may, unless the +property is the subject of a forfeiture order, apply at any +time in writing to the Minister to request that the proper- +ty cease being the subject of the order made under that +paragraph. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Sections 448-449 + +Page 430 +Reasonable grounds +(2) On receipt of the application, the Minister must de- +cide whether there are reasonable grounds to recom- +mend to the Governor in Council that the order or regu- +lation be amended or repealed, as the case may be, so +that the applicant or their property ceases to be the sub- +ject of it. +450 Section 13 of the Act is replaced by the fol- +lowing: +Ranking +13 All secured and unsecured rights and interests in any +property that is the subject of an order made under para- +graph 4(1)(b) that are held by a person are entitled to the +same ranking that they would have been entitled to had +the order not been made, unless +(a) the person is a foreign national described in any of +paragraphs 4(2)(a) to (d); or +(b) the property is forfeited to Her Majesty in right of +Canada under section 4.2. +Costs +13.1 Any costs incurred by or on behalf of Her Majesty +in right of Canada in relation to the seizure or restraint of +property under an order made under paragraph 4(1)(b) +or the disposal of property forfeited under section 4.2 are +the liability of the owner of the property and constitute a +debt due to Her Majesty in right of Canada that may be +recovered in any court of competent jurisdiction. +Agreements +13.2 The Minister of Foreign Affairs may, with the ap- +proval of the Governor in Council, enter into an agree- +ment with a person respecting the use by the person, for +the compensation of victims of the circumstances de- +scribed in subsection 4(2), of amounts that may be paid +out under section 4.4. +1993, c. 37 +Seized Property Management Act +451 Subsection 13(3) of the Seized Property +Management Act is amended by striking out +“and” at the end of paragraph (b) and by adding +the following after paragraph (c): +(d) amounts paid under section 5.6 of the Special Eco- +nomic Measures Act; and +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Sections 449-451 + +Page 431 +(e) amounts paid under section 4.4 of the Justice for +Victims of Corrupt Foreign Officials Act (Sergei Mag- +nitsky Law). +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +PART 5 Various Measures +DIVISION 31 Economic Sanctions +Seized Property Management Act +Section +451 + +Page 432 +SCHEDULE 1 +(Section 80) +SCHEDULE 8 +(Sections 158.57, 158.6, 158.61, 218.2, 233.2, 234.2, 237 and +238.01) +Duty on Vaping Products +1 Vaping products that are vaping devices that contain vap- +ing substances or that are vaping substances in immediate +containers: for each vaping device or immediate container of +vaping substance +(a) if the vaping substance is in liquid form, the amount +equal to the total of +(i) for the first 10 millilitres of vaping substance in the +vaping device or immediate container, $1.00 per 2 +millilitres of vaping substance or fraction thereof, and +(ii) for any additional amount of vaping substance in +the vaping device or immediate container, $1.00 per 10 +millilitres of vaping substance or fraction thereof; and +(b) if the vaping substance is in solid form, the amount +equal to the total of +(i) for the first 10 grams of vaping substance in the vap- +ing device or immediate container, $1.00 per 2 grams of +vaping substance or fraction thereof, and +(ii) for any additional amount of vaping substance in +the vaping device or immediate container, $1.00 per 10 +grams of vaping substance or fraction thereof. +2 Vaping products that are vaping substances not in any vap- +ing device or immediate container: +(a) if the vaping substance is in liquid form, the amount +equal to the total of +(i) for the first 10 millilitres of vaping substance, $1.00 +per 2 millilitres of vaping substance or fraction thereof, +and +(ii) for +any +additional +amount +of +vaping +sub- +stance, $1.00 per 10 millilitres of vaping substance or +fraction thereof; and +(b) if the vaping substance is in solid form, the amount +equal to the total of +(i) for the first 10 grams of vaping substance, $1.00 per +2 grams of vaping substance or fraction thereof, and +(ii) for +any +additional +amount +of +vaping +sub- +stance, $1.00 per 10 grams of vaping substance or frac- +tion thereof. +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 1 + +Page 433 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 1 + +Page 434 +SCHEDULE 2 +(Section 135) +SCHEDULE +(Subsections 10(3) and 154(2)) +Remote Communities — +Qualifying Flight +Ontario +Attawapiskat First Nation +Bearskin Lake First Nation +Cat Lake First Nation +Deer Lake First Nation +Eabametoong First Nation +Fort Albany First Nation +Fort Severn First Nation +Kasabonika Lake First Nation +Kashechewan First Nation +Keewaywin First Nation +Kingfisher First Nation +Kitchenuhmaykoosib Inninuwug First Nation (Big Trout Lake +First Nation) +Marten Falls First Nation +Muskrat Dam Lake First Nation +Neskantaga First Nation +Nibinamik First Nation (Summer Beaver Band) +North Caribou Lake First Nation (Round Lake First Nation) +North Spirit Lake First Nation +Peawanuck +Pikangikum First Nation +Poplar Hill First Nation +Sachigo Lake First Nation +Sandy Lake First Nation +Slate Falls First Nation +Wapekeka First Nation +Webequie First Nation +Wunnumin Lake First Nation +Quebec +Akulivik +Aupaluk +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 2 + +Page 435 +Chevery +Chisasibi +Eastmain River +Îles-de-la-Madeleine +Inukjuak +Ivujivik +Kangiqsualujjuaq +Kangiqsujuaq +Kangirsuk +Kuujjuaq +Kuujjuarapik +La Romaine +La Tabatière +Port-Menier +Puvirnituq +Quaqtaq +Saint-Augustin +Salluit +Schefferville +Tasiujaq +Tête-à-La-Baleine +Umiujaq +Waskaganish +Wemindji +Manitoba +Berens River +Brochet +Churchill +Cross Lake +Elk Island +God’s Lake Narrows +God’s River +Island Lake +Lac Brochet +Little Grand Rapids +Norway House +Oxford House +Pauingassi +Poplar River First Nation +Pukatawagan +Red Sucker Lake +Shamattawa +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 2 + +Page 436 +South Indian Lake +St. Theresa Point +Tadoule Lake +York Factory First Nation +British Columbia +Ahousaht +Alert Bay +Bella Bella +Bella Coola +Dawson’s Landing +Dease Lake +Echo Bay +Ehattesaht +Fort Nelson +Fort Ware +Hartley Bay +Hot Springs Cove +Iskut +Kingcome Village +Kitasoo +Kitkatla +Klemtu +Kyuquot +Masset +Minstrel Island +Ocean Falls +Oona River +Port Simpson (Lax Kw’Alaams) +Sandspit +Sullivan Bay +Telegraph Creek +Tsay Keh +Uclucje/Ucluelet +Wuikinuxv Village +Yuquot +Saskatchewan +Camsell Portage +Fond-du-Lac +Stony Rapids +Uranium City +Wollaston Lake +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 2 + +Page 437 +Alberta +Chipewyan Lake +Fort Chipewyan +Fox Lake +Newfoundland and Labrador +Black Tickle +Hopedale +Makkovik +Nain +Natuashish +Postville +Rigolet +Williams Harbour +Yukon +Beaver Creek +Burwash Landing +Carcross +Carmacks +Dawson +Eagle Plains +Faro +Fort Selkirk +Keno +Mayo +Old Crow +Pelly Crossing +Ross River +Watson Lake +Whitehorse +Northwest Territories +Aklavik +Colville Lake +Deline +Fort Good Hope +Fort McPherson +Fort Simpson +Fort Smith +Gamèti +Hay River +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 2 + +Page 438 +Inuvik +Lutselk’e +Nahanni Butte +Norman Wells +Paulatuk +Sachs Harbour +Sambaa K’e +Tuktoyaktuk +Tulita +Ulukhaktok +Wekweeti +Whatì +Wrigley +Nunavut +Arctic Bay +Arviat +Baker Lake +Cambridge Bay +Chesterfield Inlet +Clyde River +Coral Harbour +Gjoa Haven +Grise Fiord +Hall Beach (Sanirajak) +Igloolik +Iqaluit +Kimmirut +Kinngait +Kugaaruk +Kuglutuk +Naujaat +Pangnirtung +Pond Inlet +Qikiqtarjuaq +Rankin Inlet +Resolute +Sanikiluaq +Taloyoak +Whale Cove +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 2 + +Page 439 +SCHEDULE 3 +(Section 409) +SCHEDULE V +(Subsection 12(2.3)) +Table of Weeks of Benefits — S +Reg +Number of hours +of insurable +employment in +qualifying period +6% and +under +More than +6% but not +more than +7% +More than +7% but not +more than +8% +More than +8% but not +more than +9% +More than +9% but not +more than +10% +M +10 +m +11 +420 - 454 +455 - 489 +490 - 524 +525 - 559 +560 - 594 +25 +595 - 629 +23 +25 +630 - 664 +22 +24 +26 +665 - 699 +20 +22 +24 +26 +700 - 734 +19 +21 +23 +25 +27 +735 - 769 +19 +21 +23 +25 +27 +770 - 804 +20 +22 +24 +26 +28 +805 - 839 +20 +22 +24 +26 +28 +840 - 874 +21 +23 +25 +27 +29 +875 - 909 +21 +23 +25 +27 +29 +910 - 944 +22 +24 +26 +28 +30 +945 - 979 +22 +24 +26 +28 +30 +980 - 1014 +23 +25 +27 +29 +31 +1015 - 1049 +23 +25 +27 +29 +31 +1050 - 1084 +24 +26 +28 +30 +32 +1085 - 1119 +24 +26 +28 +30 +32 +1120 - 1154 +25 +27 +29 +31 +33 +1155 - 1189 +25 +27 +29 +31 +33 +1190 - 1224 +26 +28 +30 +32 +34 +1225 - 1259 +26 +28 +30 +32 +34 +1260 - 1294 +27 +29 +31 +33 +35 +1295 - 1329 +27 +29 +31 +33 +35 +1330 - 1364 +28 +30 +32 +34 +36 +1365 - 1399 +28 +30 +32 +34 +36 +1400 - 1434 +29 +31 +33 +35 +37 +1435 - 1469 +30 +32 +34 +36 +38 +1470 - 1504 +31 +33 +35 +37 +39 +1505 - 1539 +32 +34 +36 +38 +40 +1540 - 1574 +33 +35 +37 +39 +41 +1575 - 1609 +34 +36 +38 +40 +42 +1610 - 1644 +35 +37 +39 +41 +43 +1645 - 1679 +36 +38 +40 +42 +44 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 3 + +Page 440 +Reg +Number of hours +of insurable +employment in +qualifying period +6% and +under +More than +6% but not +more than +7% +More than +7% but not +more than +8% +More than +8% but not +more than +9% +More than +9% but not +more than +10% +M +10 +m +11 +1680 - 1714 +37 +39 +41 +43 +45 +1715 - 1749 +38 +40 +42 +44 +45 +1750 - 1784 +39 +41 +43 +45 +45 +1785 - 1819 +40 +42 +44 +45 +45 +1820 - +41 +43 +45 +45 +45 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 3 + +Page 441 +ANNEXE 3 +(article 409) +ANNEXE V +(paragraphe 12(2.3)) +Tableau des semaines de presta +Ta +Nombre d’heures +d’emploi +assurable au +cours de la +période de +référence +6 % et +moins +Plus de 6 % +mais au +plus 7 % +Plus de 7 % +mais au +plus 8 % +Plus de 8 % +mais au +plus 9 % +Plus de 9 % +mais au +plus 10 % +P +10 +au +11 +420 - 454 +455 - 489 +490 - 524 +525 - 559 +560 - 594 +25 +595 - 629 +23 +25 +630 - 664 +22 +24 +26 +665 - 699 +20 +22 +24 +26 +700 - 734 +19 +21 +23 +25 +27 +735 - 769 +19 +21 +23 +25 +27 +770 - 804 +20 +22 +24 +26 +28 +805 - 839 +20 +22 +24 +26 +28 +840 - 874 +21 +23 +25 +27 +29 +875 - 909 +21 +23 +25 +27 +29 +910 - 944 +22 +24 +26 +28 +30 +945 - 979 +22 +24 +26 +28 +30 +980 - 1014 +23 +25 +27 +29 +31 +1015 - 1049 +23 +25 +27 +29 +31 +1050 - 1084 +24 +26 +28 +30 +32 +1085 - 1119 +24 +26 +28 +30 +32 +1120 - 1154 +25 +27 +29 +31 +33 +1155 - 1189 +25 +27 +29 +31 +33 +1190 - 1224 +26 +28 +30 +32 +34 +1225 - 1259 +26 +28 +30 +32 +34 +1260 - 1294 +27 +29 +31 +33 +35 +1295 - 1329 +27 +29 +31 +33 +35 +1330 - 1364 +28 +30 +32 +34 +36 +1365 - 1399 +28 +30 +32 +34 +36 +1400 - 1434 +29 +31 +33 +35 +37 +1435 - 1469 +30 +32 +34 +36 +38 +1470 - 1504 +31 +33 +35 +37 +39 +1505 - 1539 +32 +34 +36 +38 +40 +1540 - 1574 +33 +35 +37 +39 +41 +1575 - 1609 +34 +36 +38 +40 +42 +1610 - 1644 +35 +37 +39 +41 +43 +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 3 (French) + +Page 442 +Ta +Nombre d’heures +d’emploi +assurable au +cours de la +période de +référence +6 % et +moins +Plus de 6 % +mais au +plus 7 % +Plus de 7 % +mais au +plus 8 % +Plus de 8 % +mais au +plus 9 % +Plus de 9 % +mais au +plus 10 % +P +10 +au +11 +1645 - 1679 +36 +38 +40 +42 +44 +1680 - 1714 +37 +39 +41 +43 +45 +1715 - 1749 +38 +40 +42 +44 +45 +1750 - 1784 +39 +41 +43 +45 +45 +1785 - 1819 +40 +42 +44 +45 +45 +1820 - +41 +43 +45 +45 +45 +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 10: Budget Implementation Act, 2022, No. 1 +SCHEDULE 3 (French) + +Page 443 + +Page 444 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-21_4.txt b/task6_model_deployment/assets/C-21_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..f5a1b22918c88c8401f7cb32e857297190e0e3ed --- /dev/null +++ b/task6_model_deployment/assets/C-21_4.txt @@ -0,0 +1,3539 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 32 +An Act to amend certain Acts and to make +certain consequential amendments +(firearms) +ASSENTED TO +DECEMBER 15, 2023 +BILL C-21 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to, among other +things, +(a) increase, from 10 to 14 years, the maximum penalty of +imprisonment for indictable weapons offences in sections 95, +96, 99, 100 and 103; +(b) establish a regime that would permit any person to apply +for an emergency prohibition order or an emergency limita- +tions on access order and allow the judge to protect the secu- +rity of the person or of anyone known to them; +(c) deem certain firearms to be prohibited devices for the +purpose of specified provisions; +(d) create new offences for possessing and making available +certain types of computer data that pertain to firearms and +prohibited devices and for altering a cartridge magazine to +exceed its lawful capacity; +(e) include, for interception of private communications pur- +poses, sections 92 and 95 in the definition of “offence” in sec- +tion 183; +(f) authorize employees of certain federal entities who are re- +sponsible for security to be considered as public officers for +the purpose of section 117.07; and +(g) include certain firearm parts to offences regarding +firearms. +The enactment also amends the Firearms Act to, among other +things, +(a) prevent individuals who are subject to a protection order +or who have been convicted of certain offences relating to +domestic violence from being eligible to hold a firearms li- +cence; +(b) transfer authority to the Commissioner of Firearms to ap- +prove, refuse, renew and revoke authorizations to carry re- +ferred to in paragraph 20(a) of the Act; +(c) limit the transfer of handguns only to businesses and ex- +empted individuals and the transfer of cartridge magazines +and firearm parts; +(d) impose requirements in respect of the importation of am- +munition, cartridge magazines and firearm parts; +(e) prevent certain individuals from being authorized to +transport handguns from a port of entry; +(f) require a chief firearms officer to suspend a licence if they +have reasonable grounds to suspect that the licence holder is +no longer eligible for it; +(g) require the delivery of firearms to a peace officer, or their +lawful disposal, if a refusal to issue, or revocation of, a li- +cence has been referred to a provincial court under section 74 +of the Act in respect of those firearms; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +(h) revoke an individual’s licence if there is reasonable +grounds to suspect that they engaged in an act of domestic +violence or stalking or if they become subject to a protection +order; +(i) authorize the issuance, in certain circumstances, of a con- +ditional licence for the purposes of sustenance; +(j) authorize, in certain circumstances, the Commissioner of +Firearms, the Registrar of Firearms or a chief firearms officer +to disclose certain information to a law enforcement agency +for the purpose of an investigation or prosecution related to +the trafficking of firearms; +(k) provide that the annual report to the Minister of Public +Safety and Emergency Preparedness regarding the adminis- +tration of the Act must include information on disclosures +made to law enforcement agencies and be submitted no later +than May 31 of each year; and +(l) create an offence for a business to advertise a firearm in a +manner that depicts, counsels or promotes violence against a +person, with a few exceptions. +The enactment also amends the Nuclear Safety and Control Act +to, among other things, +(a) provide nuclear security officers and on-site nuclear re- +sponse force members with the authority to carry out the du- +ties of peace officers at high-security nuclear sites; and +(b) permit licensees who operate high-security nuclear sites +to acquire, possess, transfer and dispose of firearms, prohib- +ited weapons and prohibited devices used in the course of +maintaining security at high-security nuclear sites. +The enactment also amends the Immigration and Refugee Pro- +tection Act to +(a) designate the Minister of Public Safety and Emergency +Preparedness as the Minister responsible for the establish- +ment of policies respecting inadmissibility on grounds of +transborder criminality for the commission of an offence on +entering Canada; +(b) specify that the commission, on entering Canada, of cer- +tain offences under an Act of Parliament that are set out in +the regulations is a ground of inadmissibility for a foreign na- +tional; and +(c) correct certain provisions in order to resolve a discrepan- +cy and clarify the rule set out in those provisions. +Finally, the enactment also amends An Act to amend certain +Acts and Regulations in relation to firearms so that certain sec- +tions of that Act come into force on the day on which this enact- +ment receives royal assent. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act to amend certain Acts and to make certain +consequential amendments (firearms) +Criminal Code +Amendments to the Act +0.1 +Transitional Provision +Unlawfully manufactured firearms +14.1 +Review and Report +Review by House of Commons committee +14.2 +Firearms Act +Amendments to the Act +15 +Transitional Provisions +Protection orders +46 +Registration certificates — handguns +47 +Pending reference +48 +Nuclear Safety and Control Act +49 +Immigration and Refugee Protection +Act +52 +An Act to amend certain Acts and +Regulations in relation to firearms +64 +Consequential Amendments +An Act to amend certain Acts and Regulations in relation +to firearms +65 +Immigration and Refugee Protection Regulations +67 +2021-2022-2023 + +Page 6 +Coordinating Amendments +Bill S-4 +70 +Bill C-5 +71 +2019, c. 9 +72 +Related Provision +Rights of Indigenous peoples +72.1 +Coming into Force +Order in council +73 +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +TABLE OF PROVISIONS + +Page 7 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 32 +An Act to amend certain Acts and to make certain +consequential amendments (firearms) +[Assented to 15th December, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +Amendments to the Act +0.1 (1) Section 2.1 of the Criminal Code is re- +placed by the following: +Further definitions — firearms +2.1 In this Act, ammunition, antique firearm, auto- +matic +firearm, +cartridge +magazine, +cross-bow, +firearm part, handgun, imitation firearm, prohibited +ammunition, prohibited device, prohibited firearm, +prohibited weapon, replica firearm, restricted firearm +and restricted weapon, as well as authorization, li- +cence and registration certificate when used in relation +to those words and expressions, have the same meaning +as in subsection 84(1). +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +0.2 (1) Subsection 83.3(10) of the Act is replaced +by the following: +Conditions — firearms +(10) Before making an order under paragraph (8)(a), the +judge shall consider whether it is desirable, in the inter- +ests of the safety of the person or of any other person, to +include as a condition of the recognizance that the person +be prohibited from possessing any firearm, cross-bow, +prohibited weapon, restricted weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or ex- +plosive substance, or all of those things, for any period +2021-2022-2023 + +Page 8 +specified in the recognizance, and if the judge decides +that it is so desirable, they shall add the condition to the +recognizance. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +1 (1) The definition prohibited firearm in subsec- +tion 84(1) of the Act is amended by striking out +“or” at the end of paragraph (c), by adding “or” +at the end of paragraph (d) and by adding the fol- +lowing after paragraph (d): +(e) any unlawfully manufactured firearm regardless of +the means or method of manufacture; (arme à feu +prohibée) +(2) The definition prohibited firearm in subsection +84(1) of the Act is amended by striking out “or” at +the end of paragraph (c), by adding “or” at the +end of paragraph (d) and by adding the following +after paragraph (d): +(e) a firearm that is not a handgun and that +(i) discharges centre-fire ammunition in a semi-au- +tomatic manner, +(ii) was originally designed with a detachable car- +tridge magazine with a capacity of six cartridges or +more, and +(iii) is designed and manufactured on or after the +day on which this paragraph comes into force; +(arme à feu prohibée) +(3) The definition prohibition order in subsection +84(1) of the Act is replaced by the following: +prohibition order means an order made under this Act +or any other Act of Parliament prohibiting a person from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all such things; (ordonnance d’interdiction) +(4) The definition replica firearm in subsection +84(1) of the Act is replaced by the following: +replica firearm means any device that is designed or in- +tended to exactly resemble, or to resemble with near pre- +cision, a firearm that is designed or adapted to discharge +a shot, bullet or other projectile at a muzzle velocity ex- +ceeding 152.4 m per second and at a muzzle energy +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 0.2-1 + +Page 9 +exceeding 5.7 Joules, and that itself is not a firearm, but +does not include any such device that is designed or in- +tended to exactly resemble, or to resemble with near pre- +cision, an antique firearm; (réplique) +(5) Subsection 84(1) of the Act is amended by +adding the following in alphabetical order: +firearm part means a barrel for a firearm, a slide for a +handgun and any other prescribed part, but does not in- +clude, unless otherwise prescribed, a barrel for a firearm +or a slide for a handgun if that barrel or slide is designed +exclusively for use on a firearm that is deemed under +subsection 84(3) not to be a firearm; (pièce d’arme à +feu) +(6) Subsection 84(1) of the Act is amended by +adding the following in alphabetical order: +semi-automatic, in respect of a firearm, means that the +firearm that is equipped with a mechanism that, follow- +ing the discharge of a cartridge, automatically operates to +complete any part of the reloading cycle necessary to pre- +pare for the discharge of the next cartridge; (semi-auto- +matique) +(7) Subsection (1) comes into force on the 30th +day after the day on which this Act receives royal +assent. +(8) Subsections (3) and (5) come into force on a +day or days to be fixed by order of the Governor +in Council. +1.1 (1) The portion of subsection 99(1) of the Act +after paragraph (b) is replaced by the following: +a prohibited firearm, a restricted firearm, a non-restrict- +ed firearm, a prohibited weapon, a restricted weapon, a +prohibited device, a firearm part, any ammunition or any +prohibited ammunition knowing that the person is not +authorized to do so under the Firearms Act or any other +Act of Parliament or any regulations made under any Act +of Parliament. +(2) The portion of subsection 99(2) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 1-1.1 + +Page 10 +Punishment — firearm +(2) Every person who commits an offence under subsec- +tion (1) when the object in question is a prohibited +firearm, a restricted firearm, a non-restricted firearm, a +prohibited device, a firearm part, any ammunition or any +prohibited ammunition is guilty of an indictable offence +and liable to imprisonment for a term not exceeding 14 +years and to a minimum punishment of imprisonment +for a term of +(3) Subsections (1) and (2) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +1.2 (1) The portion of subsection 100(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Possession for purpose of weapons trafficking +100 (1) Every person commits an offence who possesses +a prohibited firearm, a restricted firearm, a non-restrict- +ed firearm, a prohibited weapon, a restricted weapon, a +prohibited device, a firearm part, any ammunition or any +prohibited ammunition for the purpose of +(2) The portion of subsection 100(2) of the Act be- +fore paragraph (a) is replaced by the following: +Punishment — firearm +(2) Every person who commits an offence under subsec- +tion (1) when the object in question is a prohibited +firearm, a restricted firearm, a non-restricted firearm, a +prohibited device, a firearm part, any ammunition or any +prohibited ammunition is guilty of an indictable offence +and liable to imprisonment for a term not exceeding 14 +years and to a minimum punishment of imprisonment +for a term of +(3) Subsections (1) and (2) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +1.3 (1) Subsection 101(1) of the Act is replaced by +the following: +Transfer without authority +101 (1) Every person commits an offence who transfers +a prohibited firearm, a restricted firearm, a non-restrict- +ed firearm, a prohibited weapon, a restricted weapon, a +prohibited device, a firearm part, any ammunition or any +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 1.1-1.3 + +Page 11 +prohibited ammunition to any person otherwise than un- +der the authority of the Firearms Act or any other Act of +Parliament or any regulations made under an Act of Par- +liament. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +1.4 (1) The Act is amended by adding the follow- +ing after section 102: +Computer Data Offence +Possession of computer data +102.1 (1) Every person commits an offence who pos- +sesses or accesses computer data that pertain to a firearm +— other than a firearm that is deemed under subsection +84(3) not to be a firearm — or a prohibited device and +that are capable of being used with a 3D printer, metal +milling machine or similar computer system for the pur- +pose of manufacturing or trafficking a firearm or prohib- +ited device derived from that computer data otherwise +than under the authority of the Firearms Act or any oth- +er Act of Parliament or any regulations made under an +Act of Parliament. +Distribution of computer data +(2) Every person commits an offence who distributes, +publishes or makes available computer data that pertain +to a firearm — other than a firearm that is deemed under +subsection 84(3) not to be a firearm — or a prohibited de- +vice and that are capable of being used with a 3D printer, +metal milling machine or similar computer system know- +ing that the computer data are intended to be used for +the purpose of manufacturing or trafficking a firearm or +prohibited device derived from that computer data other- +wise than under the authority of the Firearms Act or any +other Act of Parliament or any regulations made under +an Act of Parliament. +Punishment +(3) Every person who commits an offence under subsec- +tion (1) or (2) +(a) is guilty of an indictable offence and liable to im- +prisonment for a term not exceeding 10 years; or +(b) is guilty of an offence punishable on summary +conviction. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 1.3-1.4 + +Page 12 +Definitions of computer data and computer system +(4) In this section, computer data and computer sys- +tem have the same meaning as in subsection 342.1(2). +(2) Subsection (1) comes into force on the 30th +day after the day on which this Act receives royal +assent. +1.5 (1) Paragraphs 103(1)(a) and (b) of the Act +are replaced by the following: +(a) a prohibited firearm, a restricted firearm, a non- +restricted firearm, a prohibited weapon, a restricted +weapon, a prohibited device, a firearm part or any +prohibited ammunition, or +(b) any component or part, other than a firearm part, +designed exclusively for use in the manufacture of or +assembly into an automatic firearm, +(2) The portion of subsection 103(2) of the Act be- +fore paragraph (a) is replaced by the following: +Punishment — firearm +(2) Every person who commits an offence under subsec- +tion (1) when the object in question is a prohibited +firearm, a restricted firearm, a non-restricted firearm, a +prohibited device, a firearm part or any prohibited am- +munition is guilty of an indictable offence and liable to +imprisonment for a term not exceeding 14 years and to a +minimum punishment of imprisonment for a term of +(3) Subsections (1) and (2) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +1.6 (1) Paragraphs 104(1)(a) and (b) of the Act +are replaced by the following: +(a) a prohibited firearm, a restricted firearm, a non- +restricted firearm, a prohibited weapon, a restricted +weapon, a prohibited device, a firearm part or any +prohibited ammunition, or +(b) any component or part, other than a firearm part, +designed exclusively for use in the manufacture of or +assembly into an automatic firearm, +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 1.4-1.6 + +Page 13 +2 The Act is amended by adding the following af- +ter section 104: +Offence Relating to Altering Cartridge +Magazine +Altering cartridge magazine +104.1 (1) Every person commits an offence who, with- +out lawful excuse, alters a cartridge magazine that is not +a prohibited device so that it becomes a prohibited de- +vice. +Punishment +(2) Every person who commits an offence under subsec- +tion (1) +(a) is guilty of an indictable offence and liable to im- +prisonment for a term not exceeding five years; or +(b) is guilty of an offence punishable on summary +conviction. +3 (1) Paragraph 109(1)(b) of the Act is replaced by +(b) an offence under subsection 85(1) (using firearm +in commission of offence), 85(2) (using imitation +firearm in commission of offence), 95(1) (possession +of prohibited or restricted firearm with ammunition), +99(1) (weapons trafficking), 100(1) (possession for +purpose of weapons trafficking), 102(1) (making auto- +matic firearm), 103(1) (importing or exporting know- +ing it is unauthorized) or 104.1(1) (altering cartridge +magazine) or section 264 (criminal harassment), +(2) Paragraph 109(1)(b) of the Act is replaced by +the following: +(b) an offence under subsection 85(1) (using firearm +in commission of offence), 85(2) (using imitation +firearm in commission of offence), 95(1) (possession +of prohibited or restricted firearm with ammunition), +99(1) (weapons trafficking), 100(1) (possession for +purpose of weapons trafficking), 102(1) (making auto- +matic firearm), 102.1(1) (possession of computer da- +ta), 102.1(2) (distribution of computer data), 103(1) +(importing or exporting knowing it is unauthorized) or +104.1(1) (altering cartridge magazine) or section 264 +(criminal harassment), +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 2-3 + +Page 14 +3.1 (1) The portion of subsection 109(1) of the Act +after paragraph (c.1) is replaced by the following: +(d) an offence that involves, or the subject-matter of +which is, a firearm, a cross-bow, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part, any ammunition, any prohibited ammunition or +an explosive substance and, at the time of the offence, +the person was prohibited by any order made under +this Act or any other Act of Parliament from possess- +ing any such thing, +the court that sentences the person or directs that the +person be discharged, as the case may be, shall, in addi- +tion to any other punishment that may be imposed for +that offence or any other condition prescribed in the or- +der of discharge, make an order prohibiting the person +from possessing any firearm, cross-bow, prohibited +weapon, restricted weapon, prohibited device, firearm +part, ammunition, prohibited ammunition and explosive +substance during the period specified in the order as de- +termined in accordance with subsection (2) or (3), as the +case may be. +(2) The portion of paragraph 109(2)(a) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(a) any firearm, other than a prohibited firearm or re- +stricted firearm, and any crossbow, restricted weapon, +firearm part, ammunition and explosive substance +during the period that +(3) Subsection 109(3) of the English version of the +Act is replaced by the following: +Duration of prohibition order — subsequent offences +(3) An order made under subsection (1) shall, in any case +other than a case described in subsection (2), prohibit the +person from possessing any firearm, cross-bow, restrict- +ed weapon, firearm part, ammunition and explosive sub- +stance for life. +(4) Subsections (1) to (3) come into force on a day +to be fixed by order of the Governor in Council. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +3.1 + +Page 15 +3.2 (1) The portion of subsection 110(1) of the Act +after paragraph (a) is replaced by the following: +(b) an offence that involves, or the subject-matter of +which is, a firearm, a cross-bow, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part, ammunition, prohibited ammunition or an ex- +plosive substance and, at the time of the offence, the +person was not prohibited by any order made under +this Act or any other Act of Parliament from possess- +ing any such thing, +the court that sentences the person or directs that the +person be discharged, as the case may be, shall, in addi- +tion to any other punishment that may be imposed for +that offence or any other condition prescribed in the or- +der of discharge, consider whether it is desirable, in the +interests of the safety of the person or of any other per- +son, to make an order prohibiting the person from pos- +sessing any firearm, cross-bow, prohibited weapon, re- +stricted weapon, prohibited device, firearm part, ammu- +nition, prohibited ammunition or explosive substance, or +all such things, and if the court decides that it is so desir- +able, the court shall so order. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +4 (1) The Act is amended by adding the following +after section 110: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 3.1-4 + +Page 16 +Application for emergency prohibition order +110.1 (1) Any person may make an ex parte application +to a provincial court judge for an order prohibiting an- +other person from possessing any firearm, cross-bow, +prohibited weapon, restricted weapon, prohibited device, +ammunition, prohibited ammunition or explosive sub- +stance, or all such things, if the person believes on rea- +sonable grounds that it is not desirable in the interests of +the safety of the person against whom the order is sought +or of any other person that the person against whom the +order is sought should possess any such thing. +Hearing in private +(2) The provincial court judge may hold the hearing of an +application made under subsection (1) in private if the +judge considers that it is necessary to protect the security +of the applicant or of anyone known to the applicant. +Emergency prohibition order +(3) If, at the conclusion of a hearing of an application +made under subsection (1), the provincial court judge is +satisfied that the circumstances referred to in that sub- +section exist and that an order should be made without +delay to ensure the immediate protection of any person, +the judge shall make an order prohibiting the person +against whom the order is sought from possessing any +firearm, +cross-bow, +prohibited +weapon, +restricted +weapon, prohibited device, ammunition, prohibited am- +munition or explosive substance, or all such things, for a +period not exceeding 30 days, as is specified in the order, +beginning on the day on which the order is made. +Service of order +(4) A copy of the order shall be served on the person to +whom the order is addressed in the manner that the +provincial court judge directs or in accordance with the +rules of court. +Warrant to search and seize +(5) If a provincial court judge is satisfied by information +on oath that there are reasonable grounds to believe that +a person who is subject to an order made under subsec- +tion (3) possesses, in a building, receptacle or place, any +thing the possession of which is prohibited by the order +and that it is not desirable in the interests of the safety of +the person, or of any other person, for the person to pos- +sess the thing, the judge may issue a warrant authorizing +a peace officer to search the building, receptacle or place +and seize any such thing, and every authorization, licence +or registration certificate relating to any such thing, that +is held by or in the possession of the person. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 17 +Search and seizure without warrant +(6) If, in respect of a person who is subject to an order +made under subsection (3), a peace officer is satisfied +that there are reasonable grounds to believe that it is not +desirable, in the interests of the safety of the person, or of +any other person, for the person to possess any thing the +possession of which is prohibited by the order, the peace +officer may — if the grounds for obtaining a warrant un- +der subsection (5) exist but, by reason of a possible dan- +ger to the safety of the person or any other person, it +would not be practicable to obtain a warrant — search for +and seize any such thing, and any authorization, licence +or registration certificate relating to any such thing, that +is held by or in the possession of the person. +Return to provincial court judge or justice +(7) A peace officer who executes a warrant referred to in +subsection (5) or who conducts a search without a war- +rant under subsection (6) shall immediately make a re- +turn to the provincial court judge who issued the warrant +or, if no warrant was issued, to a justice who might other- +wise have issued a warrant, showing +(a) in the case of an execution of a warrant, the things +or documents, if any, seized and the date of execution +of the warrant; and +(b) in the case of a search conducted without a war- +rant, the grounds on which it was concluded that the +peace officer was entitled to conduct the search, and +the things or documents, if any, seized. +Return of things and documents +(8) Any things or documents seized under subsection (5) +or (6) from a person against whom an order has been +made under subsection (3) shall be returned to the per- +son and any things or documents surrendered by the per- +son in accordance with the order shall be returned to the +person +(a) if no date is fixed under subsection 110.4(1) for the +hearing of an application made under subsection +111(1) in respect of the person, as soon as feasible af- +ter the end of the period specified in the order made +against the person under subsection (3); +(b) if a date is fixed for the hearing but no order is +made against the person under subsection 111(5), as +soon as feasible after the final disposition of the appli- +cation; or +(c) despite paragraphs (a) and (b), if the order made +against the person under subsection (3) is revoked, as +soon as feasible after the day on which it is revoked. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 18 +Application of sections 113, 114 and 116 +(9) Sections 113, 114 and 116 apply in respect of every or- +der made under subsection (3). +Definition of provincial court judge +(10) In this section and sections 110.4, 111, 112, 117.0101, +117.0104, 117.011 and 117.012, provincial court judge +means a provincial court judge having jurisdiction in the +territorial division where the person against whom the +application for an order was brought resides. +Order denying access to information +110.2 (1) If an order is made under subsection 110.1(3), +a provincial court judge may, on application by the per- +son who applied for the order or on the judge’s own mo- +tion, if the judge considers that it is necessary to protect +the security of the person or of anyone known to the per- +son, make an order prohibiting access to, and the disclo- +sure of, any or all of the following: +(a) any information relating to the order made under +that subsection; +(b) any information relating to a warrant issued under +subsection 110.1(5); +(c) any information relating to a search and seizure +conducted without a warrant under subsection +110.1(6); and +(d) any information relating to the order made under +this subsection. +Expiry of order +(2) Unless an order made under subsection (1) is re- +voked earlier, it expires on the day on which the order +made under subsection 110.1(3) expires or is revoked. +Exception +(3) Despite subsection (2), if, before the order made un- +der subsection 110.1(3) expires or is revoked, a date is +fixed under subsection 110.4(1) for the hearing of an ap- +plication made under subsection 111(1), an order made +under subsection (1) ceases to have effect on +(a) the date fixed under subsection 110.4(1); or +(b) if the order made under subsection 110.1(3) is re- +voked before that date, the day on which it is revoked. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 19 +Procedure +(4) If an order is made under subsection (1), all docu- +ments relating to, as the case may be, the order made un- +der that subsection, the order made under subsection +110.1(3), the warrant issued under subsection 110.1(5) or, +in the case of a search and seizure conducted without a +warrant under subsection 110.1(6), the return made un- +der subsection 110.1(7) shall — subject to any terms and +conditions that the provincial court judge considers de- +sirable in the circumstances, including, without limiting +the generality of the foregoing, any term or condition +concerning partial disclosure of a document, deletion of +any information or the occurrence of a condition — be +immediately placed in a packet and sealed by the judge, +and the packet shall be kept in the custody of the court in +a place to which the public has no access or in any other +place that the judge may authorize and shall not be dealt +with except in accordance with the terms and conditions +specified in the order or as varied under subsection (5). +Revocation or variance of order +(5) An application to revoke an order made under sub- +section (1) or vary any of its terms and conditions may be +made to the provincial court judge who made the order +or to another provincial court judge. +Order to delete identifying information +110.3 (1) If an order is made under subsection 110.1(3) +or 110.2(1), a provincial court judge may, on application +by the person who applied for the order referred to in +subsection 110.1(3) or on the judge’s own motion, if the +judge considers that it is necessary to protect the security +of the person or of anyone known to the person, make an +order, subject to any terms and conditions that the judge +considers desirable in the circumstances, directing that +(a) copies be made of any documents relating to the +order made under subsection 110.1(3) or 110.2(1), as +the case may be, including the order itself; +(b) any information that could identify the person +who applied for the order referred to in subsection +110.1(3) or anyone known to the person be deleted +from those copies; and +(c) the documents relating to the order made under +subsection 110.1(3) or 110.2(1), as the case may be, in- +cluding the order itself, to which the public has access +or that are made available to or required to be served +on any person are to be the edited copies referred to in +paragraph (b). +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 20 +Duration of order +(2) An order made under subsection (1) may be for any +period — definite or indefinite — that the provincial court +judge considers necessary to protect the security of the +person who applied for the order referred to in subsec- +tion 110.1(3) or of anyone known to the person. +Procedure +(3) If an order is made under subsection (1), the origi- +nals of all documents that are the subject of the order +shall — subject to any terms and conditions that the +provincial court judge considers desirable in the circum- +stances — be immediately placed in a packet and sealed +by the judge, and the packet shall be kept in the custody +of the court in a place to which the public has no access +or in any other place that the judge may authorize and +shall not be dealt with except in accordance with the +terms and conditions specified in the order or as varied +under subsection (4). +Revocation or variance of order +(4) An application to revoke an order made under sub- +section (1) or vary any of its terms and conditions may be +made to the provincial court judge who made the order +or to another provincial court judge. +Clarification +(5) For greater certainty, if a date is fixed under subsec- +tion 110.4(1) for the hearing of an application made un- +der subsection 111(1), any order made under this section +that is still in force applies in respect of that hearing. +Order under subsection 111(5) +110.4 (1) If a provincial court judge makes an order un- +der subsection 110.1(3), the judge may, on the judge’s +own motion, fix a date for the hearing of an application +made under subsection 111(1) and shall direct that notice +of the hearing be given, in the manner that the judge may +specify, to the person against whom an order under sub- +section 111(5) is sought. +Clarification — application for order +(2) For the purpose of this section, +(a) the application for the order referred to in subsec- +tion 110.1(3) is deemed, except for the purpose of sub- +section 111(2), to be an application made under sub- +section 111(1); and +(b) if a person other than a peace officer, firearms offi- +cer or chief firearms officer made the application for +the order referred to in subsection 110.1(3), the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 21 +Attorney General of the province in which the applica- +tion was made — or, if the application was made in a +territory, the Attorney General of Canada — becomes +the applicant, in their place, in the application made +under subsection 111(1). +Date for hearing +(3) The date fixed for the hearing must be before the end +of the period for which the order made under subsection +110.1(3) is in force. However, a provincial court judge +may, before or at any time during the hearing, on appli- +cation by the applicant or the person against whom an +order under subsection 111(5) is sought, adjourn the +hearing. +Requirement — notice +(4) If the Attorney General becomes, under paragraph +(2)(b), the applicant in an application made under sub- +section 111(1), the provincial court judge shall, as soon as +feasible but not later than 15 days before the date fixed +under subsection (1), cause notice of that application and +of that date to be served on that Attorney General. +Cancellation of hearing +(5) If a provincial court judge revokes an order made un- +der subsection 110.1(3) against a person before the appli- +cation for an order sought under subsection 111(5) +against the person is heard, the judge shall cancel the +hearing. +(2) Subsection 110.1(1) of the Act is replaced by +the following: +Application for emergency prohibition order +110.1 (1) Any person may make an ex parte application +to a provincial court judge for an order prohibiting an- +other person from possessing any firearm, cross-bow, +prohibited weapon, restricted weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or ex- +plosive substance, or all such things, if the person be- +lieves on reasonable grounds that it is not desirable in +the interests of the safety of the person against whom the +order is sought or of any other person that the person +against whom the order is sought should possess any +such thing. +(3) Subsection 110.1(3) of the Act is replaced by +the following: +Emergency prohibition order +(3) If, at the conclusion of a hearing of an application +made under subsection (1), the provincial court judge is +satisfied that the circumstances referred to in that sub- +section exist and that an order should be made without +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +4 + +Page 22 +delay to ensure the immediate protection of any person, +the judge shall make an order prohibiting the person +against whom the order is sought from possessing any +firearm, +cross-bow, +prohibited +weapon, +restricted +weapon, prohibited device, firearm part, ammunition, +prohibited ammunition or explosive substance, or all +such things, for a period not exceeding 30 days, as is +specified in the order, beginning on the day on which the +order is made. +(4) Subsections (2) and (3) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +5 (1) Subsection 111(1) of the Act is replaced by +the following: +Application for prohibition order +111 (1) A peace officer, firearms officer or chief +firearms officer may apply to a provincial court judge for +an order prohibiting a person from possessing any +firearm, +cross-bow, +prohibited +weapon, +restricted +weapon, prohibited device, firearm part, ammunition, +prohibited ammunition or explosive substance, or all +such things, if the peace officer, firearms officer or chief +firearms officer believes on reasonable grounds that it is +not desirable in the interests of the safety of the person +against whom the order is sought or of any other person +that the person against whom the order is sought should +possess any such thing. +(2) Subsection 111(5) of the Act is replaced by the +following: +Prohibition order +(5) If, at the conclusion of a hearing of an application +made under subsection (1), the provincial court judge is +satisfied that the circumstances referred to in that sub- +section exist, the provincial court judge shall make an or- +der prohibiting the person from possessing any firearm, +cross-bow, prohibited weapon, restricted weapon, pro- +hibited device, firearm part, ammunition, prohibited am- +munition or explosive substance, or all such things, for +the period, not exceeding five years, that is specified in +the order, beginning on the day on which the order is +made. +(3) Subsection 111(11) of the Act is repealed. +6 Section 112 of the Act is replaced by the follow- +ing: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 4-6 + +Page 23 +Revocation of prohibition order under subsection +110.1(3) or 111(5) +112 A provincial court judge may, on application by the +person against whom an order is made under subsection +110.1(3) or 111(5), revoke the order if satisfied that the +circumstances for which it was made have ceased to ex- +ist. +7 Subsection 113(4) of the Act is replaced by the +following: +When order can be made +(4) For greater certainty, an order under subsection (1) +may be made during proceedings for an order under sub- +section 109(1), 110(1), 110.1(3), 111(5), 117.05(4) or +515(2), paragraph 732.1(3)(d) or subsection 810(3). +8 Subsection 115(1.1) of the Act is replaced by the +following: +Exception +(1.1) Subsection (1) does not apply in respect of an order +made under subsection 110.1(3) or section 515. +9 Subsection 116(2) of the Act is replaced by the +following: +Duration of revocation or amendment +(2) An authorization, a licence and a registration certifi- +cate relating to a thing the possession of which is prohib- +ited by an order made under subsection 110.1(3) or sec- +tion 515 is revoked, or amended, as the case may be, only +in respect of the period during which the order is in +force. +9.1 Subsection 117.01(1) of the Act is replaced by +the following: +Possession contrary to order +117.01 (1) Subject to subsection (4), every person com- +mits an offence who possesses a firearm, a cross-bow, a +prohibited weapon, a restricted weapon, a prohibited de- +vice, a firearm part, any ammunition, any prohibited am- +munition or an explosive substance while the person is +prohibited from doing so by any order made under this +Act or any other Act of Parliament. +10 (1) The Act is amended by adding the follow- +ing before section 117.011: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 6-10 + +Page 24 +Application for emergency limitations on access order +117.0101 (1) Any person may make an ex parte appli- +cation to a provincial court judge for an order under this +section if the person believes on reasonable grounds that +(a) the person against whom the order is sought co- +habits with, or is an associate of, another person who +is prohibited by any order made under this Act or any +other Act of Parliament from possessing any firearm, +cross-bow, prohibited weapon, restricted weapon, pro- +hibited device, ammunition, prohibited ammunition +or explosive substance, or all such things; and +(b) the other person would or might have access to +any such thing that is in the possession of the person +against whom the order is sought. +Hearing in private +(2) The provincial court judge may hold the hearing of an +application made under subsection (1) in private if the +judge considers that it is necessary to protect the security +of the applicant or of anyone known to the applicant. +Emergency limitations on access order +(3) If, at the conclusion of a hearing of an application +made under subsection (1), the provincial court judge is +satisfied that the circumstances referred to in that sub- +section exist and that an order should be made without +delay to ensure the immediate protection of any person, +the judge shall make an order in respect of the person +against whom the order is sought, for a period not ex- +ceeding 30 days, as is specified in the order, beginning on +the day on which the order is made, imposing any terms +and conditions on the person’s use and possession of any +thing referred to in subsection (1) that the judge consid- +ers appropriate. +Service of order +(4) A copy of the order shall be served on the person to +whom the order is addressed in the manner that the +provincial court judge directs or in accordance with the +rules of court. +Terms and conditions +(5) In determining terms and conditions under subsec- +tion (3), the provincial court judge shall impose terms +and conditions that are the least intrusive as possible, +bearing in mind the purpose of the order. +Warrant to search and seize +(6) If a provincial court judge is satisfied by information +on oath that there are reasonable grounds to believe that +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 25 +a person who is subject to an order made under subsec- +tion (3) possesses, in a building, receptacle or place, any +thing the use and possession of which is subject to terms +and conditions under the order, and that it is not desir- +able in the interests of the safety of the person, or of any +other person, for the person to possess the thing, the +judge may issue a warrant authorizing a peace officer to +search the building, receptacle or place and seize any +such thing that is in the possession of the person. +Search and seizure without warrant +(7) If, in respect of a person who is subject to an order +made under subsection (3), a peace officer is satisfied +that there are reasonable grounds to believe that it is not +desirable, in the interests of the safety of the person, or of +any other person, for the person to possess any thing the +use and possession of which is subject to terms and con- +ditions under the order, the peace officer may — if the +grounds for obtaining a warrant under subsection (6) ex- +ist but, by reason of a possible danger to the safety of the +person or any other person, it would not be practicable to +obtain a warrant — search for and seize any such thing +that is in the possession of the person. +Return to provincial court judge or justice +(8) A peace officer who executes a warrant referred to in +subsection (6) or who conducts a search without a war- +rant under subsection (7) shall immediately make a re- +turn to the provincial court judge who issued the warrant +or, if no warrant was issued, to a justice who might other- +wise have issued a warrant, showing +(a) in the case of an execution of a warrant, the things, +if any, seized and the date of execution of the warrant; +and +(b) in the case of a search conducted without a war- +rant, the grounds on which it was concluded that the +peace officer was entitled to conduct the search, and +the things, if any, seized. +Requirement to surrender +(9) A provincial court judge who makes an order against +a person under subsection (3) may, in the order, require +the person to surrender to a peace officer, a firearms offi- +cer or a chief firearms officer any thing the use or posses- +sion of which is subject to terms and conditions under +the order that is in the possession of the person on the +day on which the order is made, if the judge is satisfied +by information on oath that it is not desirable in the in- +terests of the safety of any person for the person to pos- +sess the thing, and if the judge does so, they shall specify +in the order a reasonable period for surrendering the +thing. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 26 +Condition +(10) A provincial court judge may issue a warrant under +subsection (6) or include in an order made under subsec- +tion (3) a requirement set out in subsection (9) only if +they are satisfied that there is no other way to ensure that +the terms and conditions of that order can reasonably be +complied with. +Return of things before expiry or revocation of order +(11) A peace officer who has seized any thing under sub- +section (6) or (7), and a peace officer, a firearms officer or +a chief firearms officer to whom any thing has been sur- +rendered in accordance with subsection (9), may, before +the expiry or revocation of the order made under subsec- +tion (3), on being issued a receipt for it, return the thing +to the person from whom it was seized or who surren- +dered it, if the peace officer, firearms officer or chief +firearms officer, as the case may be, has reasonable +grounds to believe that the person will comply with the +terms and conditions of the order as to the use and pos- +session of the thing. +Return of things after expiry or revocation of order +(12) Any things seized under subsection (6) or (7) from a +person against whom an order has been made under sub- +section (3) and any things surrendered by the person in +accordance with subsection (9) shall, unless already re- +turned under subsection (11), be returned to the person +(a) if the order made against the person under subsec- +tion (3) is revoked, as soon as feasible after the day on +which it is revoked; or +(b) in any other case, as soon as feasible after the end +of the period specified in the order made against the +person under subsection (3). +Order denying access to information +117.0102 (1) If an order is made under subsection +117.0101(3), a provincial court judge may, on application +by the person who applied for the order or on the judge’s +own motion, if the judge considers that it is necessary to +protect the security of the person or of anyone known to +the person, make an order prohibiting access to, and the +disclosure of, any or all of the following: +(a) any information relating to the order made under +that subsection; +(b) any information relating to a warrant issued under +subsection 117.0101(6); +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 27 +(c) any information relating to a search and seizure +conducted without a warrant under subsection +117.0101(7); and +(d) any information relating to the order made under +this subsection. +Expiry of order +(2) Unless an order made under subsection (1) is re- +voked earlier, it expires on the day on which the order +made under subsection 117.0101(3) expires or is revoked. +Exception +(3) Despite subsection (2), if, before the order made un- +der subsection 117.0101(3) expires or is revoked, a date is +fixed under subsection 117.0104(1) for the hearing of an +application made under subsection 117.011(1), an order +made under subsection (1) ceases to have effect on +(a) the date fixed under subsection 117.0104(1); or +(b) if the order made under subsection 117.0101(3) is +revoked before that date, the day on which it is re- +voked. +Procedure +(4) If an order is made under subsection (1), all docu- +ments relating to, as the case may be, the order made un- +der that subsection, the order made under subsection +117.0101(3), the warrant issued under subsection +117.0101(6) or, in the case of a search and seizure con- +ducted without a warrant under subsection 117.0101(7), +the return made under subsection 117.0101(8) shall — +subject to any terms and conditions that the provincial +court judge considers desirable in the circumstances, in- +cluding, without limiting the generality of the foregoing, +any term or condition concerning partial disclosure of a +document, deletion of any information or the occurrence +of a condition — be immediately placed in a packet and +sealed by the judge, and the packet shall be kept in the +custody of the court in a place to which the public has no +access or in any other place that the judge may authorize +and shall not be dealt with except in accordance with the +terms and conditions specified in the order or as varied +under subsection (5). +Revocation or variance of order +(5) An application to revoke an order made under sub- +section (1) or vary any of its terms and conditions may be +made to the provincial court judge who made the order +or to another provincial court judge. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 28 +Order to delete identifying information +117.0103 (1) If an order is made under subsection +117.0101(3) or 117.0102(1), a provincial court judge may, +on application by the person who applied for the order +referred to in subsection 117.0101(3) or on the judge’s +own motion, if the judge considers that it is necessary to +protect the security of the person or of anyone known to +the person, make an order, subject to any terms and con- +ditions that the judge considers desirable in the circum- +stances, directing that +(a) copies be made of any documents relating to the +order +made +under +subsection +117.0101(3) +or +117.0102(1), as the case may be, including the order it- +self; +(b) any information that could identify the person +who applied for the order referred to in subsection +117.0101(3) or anyone known to the person be deleted +from those copies; and +(c) the documents relating to the order made under +subsection 117.0101(3) or 117.0102(1), as the case may +be, including the order itself, to which the public has +access or that are made available to or required to be +served on any person are to be the edited copies re- +ferred to in paragraph (b). +Duration of order +(2) An order made under subsection (1) may be for any +period — definite or indefinite — that the provincial court +judge considers necessary to protect the security of the +person who applied for the order referred to in subsec- +tion 117.0101(3) or of anyone known to the person. +Procedure +(3) If an order is made under subsection (1), the origi- +nals of all documents that are the subject of the order +shall — subject to any terms and conditions that the +provincial court judge considers desirable in the circum- +stances — be immediately placed in a packet and sealed +by the judge, and the packet shall be kept in the custody +of the court in a place to which the public has no access +or in any other place that the judge may authorize and +shall not be dealt with except in accordance with the +terms and conditions specified in the order or as varied +under subsection (4). +Revocation or variance of order +(4) An application to revoke an order made under sub- +section (1) or vary any of its terms and conditions may be +made to the provincial court judge who made the order +or to another provincial court judge. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 29 +Clarification +(5) For greater certainty, if a date is fixed under subsec- +tion 117.0104(1) for the hearing of an application made +under subsection 117.011(1), any order made under this +section that is still in force applies in respect of that hear- +ing. +Order under subsection 117.011(5) +117.0104 (1) If a provincial court judge makes an order +under subsection 117.0101(3), the judge may, on the +judge’s own motion, fix a date for the hearing of an appli- +cation made under subsection 117.011(1) and shall direct +that notice of the hearing be given, in the manner that +the judge may specify, to the person against whom an or- +der under subsection 117.011(5) is sought. +Clarification — application for order +(2) For the purpose of this section, +(a) the application for the order referred to in subsec- +tion 117.0101(3) is deemed, except for the purpose of +subsection 117.011(2), to be an application made un- +der subsection 117.011(1); and +(b) if a person other than a peace officer, firearms offi- +cer or chief firearms officer made the application for +the order referred to in subsection 117.0101(3), the At- +torney General of the province in which the applica- +tion was made — or, if the application was made in a +territory, the Attorney General of Canada — becomes +the applicant, in their place, in the application made +under subsection 117.011(1). +Date for hearing +(3) The date fixed for the hearing must be before the end +of the period for which the order made under subsection +117.0101(3) is in force. However, a provincial court judge +may, before or at any time during the hearing, on appli- +cation by the applicant or the person against whom an +order under subsection 117.011(5) is sought, adjourn the +hearing. +Requirement — notice +(4) If the Attorney General becomes, under paragraph +(2)(b), the applicant in an application made under sub- +section 117.011(1), the provincial court judge shall, as +soon as feasible but not later than 15 days before the date +fixed under subsection (1), cause notice of that applica- +tion and of that date to be served on that Attorney Gener- +al. +Cancellation of hearing +(5) If a provincial court judge revokes an order made un- +der subsection 117.0101(3) against a person before the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Section +10 + +Page 30 +application for an order sought under subsection +117.011(5) against the person is heard, the judge shall +cancel the hearing. +(2) Paragraph 117.0101(1)(a) of the Act is replaced +by the following: +(a) the person against whom the order is sought co- +habits with, or is an associate of, another person who +is prohibited by any order made under this Act or any +other Act of Parliament from possessing any firearm, +cross-bow, prohibited weapon, restricted weapon, pro- +hibited device, firearm part, ammunition, prohibited +ammunition or explosive substance, or all such things; +and +(3) Subsection (2) comes into force on a day to be +fixed by order of the Governor in Council. +10.1 (1) Paragraph 117.011(1)(a) of the Act is re- +placed by the following: +(a) the person against whom the order is sought co- +habits with, or is an associate of, another person who +is prohibited by any order made under this Act or any +other Act of Parliament from possessing any firearm, +cross-bow, prohibited weapon, restricted weapon, pro- +hibited device, firearm part, ammunition, prohibited +ammunition or explosive substance, or all such things; +and +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +11 Section 117.012 of the Act is replaced by the fol- +lowing: +Revocation of order under subsection 117.0101(3) or +117.011(5) +117.012 A provincial court judge may, on application by +the person against whom an order is made under subsec- +tion 117.0101(3) or 117.011(5), revoke the order if satis- +fied that the circumstances for which it was made have +ceased to exist. +11.1 (1) Paragraphs 117.02(1)(a) and (b) of the Act +are replaced by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 10-11.1 + +Page 31 +(a) that a weapon, an imitation firearm, a prohibited +device, a firearm part, any ammunition, any prohibit- +ed ammunition or an explosive substance was used in +the commission of an offence, or +(b) that an offence is being committed, or has been +committed, under any provision of this Act that in- +volves, or the subject-matter of which is, a firearm, an +imitation firearm, a cross-bow, a prohibited weapon, a +restricted weapon, a prohibited device, a firearm part, +ammunition, prohibited ammunition or an explosive +substance, +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +11.2 (1) Subsections 117.04(1) and (2) of the Act +are replaced by the following: +Application for warrant to search and seize +117.04 (1) Where, pursuant to an application made by +a peace officer with respect to any person, a justice is sat- +isfied by information on oath that there are reasonable +grounds to believe that the person possesses a weapon, a +prohibited device, a firearm part, ammunition, prohibit- +ed ammunition or an explosive substance in a building, +receptacle or place and that it is not desirable in the in- +terests of the safety of the person, or of any other person, +for the person to possess the weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or ex- +plosive substance, the justice may issue a warrant autho- +rizing a peace officer to search the building, receptacle or +place and seize any such thing, and any authorization, li- +cence or registration certificate relating to any such +thing, that is held by or in the possession of the person. +Search and seizure without warrant +(2) Where, with respect to any person, a peace officer is +satisfied that there are reasonable grounds to believe that +it is not desirable, in the interests of the safety of the per- +son or any other person, for the person to possess any +weapon, prohibited device, firearm part, ammunition, +prohibited ammunition or explosive substance, the peace +officer may, where the grounds for obtaining a warrant +under subsection (1) exist but, by reason of a possible +danger to the safety of that person or any other person, it +would not be practicable to obtain a warrant, search for +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 11.1-11.2 + +Page 32 +and seize any such thing, and any authorization, licence +or registration certificate relating to any such thing, that +is held by or in the possession of the person. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +11.3 (1) The portion of subsection 117.05(4) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Forfeiture and prohibition order on finding +(4) If, following the hearing of an application made un- +der subsection (1), the justice finds that it is not desirable +in the interests of the safety of the person from whom the +thing was seized or of any other person that the person +should possess any weapon, prohibited device, firearm +part, ammunition, prohibited ammunition and explosive +substance, or any such thing, the justice shall +(2) Paragraph 117.05(4)(b) of the English version +of the Act is replaced by the following: +(b) where the justice is satisfied that the circum- +stances warrant such an action, order that the posses- +sion by that person of any weapon, prohibited device, +firearm part, ammunition, prohibited ammunition +and explosive substance, or of any such thing, be pro- +hibited during any period, not exceeding five years, +that is specified in the order, beginning on the making +of the order. +(3) Subsections (1) and (2) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +12 (1) Paragraphs 117.07(1)(b) and (c) of the Act +are replaced by the following: +(b) manufactures or transfers, or offers to manufac- +ture or transfer, a firearm, a prohibited weapon, a re- +stricted weapon, a prohibited device, a firearm part, +any ammunition or any prohibited ammunition in the +course of the public officer’s duties or employment; +(c) exports or imports a firearm, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part or any prohibited ammunition in the course of +the public officer’s duties or employment; +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +(3) Subsection 117.07(2) of the Act is amended by +striking out “or” at the end of paragraph (g) and +by adding the following after paragraph (h): +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 11.2-12 + +Page 33 +(i) a person employed by the Bank of Canada or the +Royal Canadian Mint who is responsible for the secu- +rity of its facilities; or +(j) a person employed by any federal agency or body, +other than a person employed in the federal public ad- +ministration, who is responsible for the security of +that agency’s or body’s facilities and is prescribed to be +a public officer. +12.1 (1) Paragraphs 117.071(b) and (c) of the Act +are replaced by the following: +(b) transfers or offers to transfer a firearm, a prohibit- +ed weapon, a restricted weapon, a prohibited device, a +firearm part, any ammunition or any prohibited am- +munition in the course of their duties or employment; +(c) exports or imports a firearm, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part or any prohibited ammunition in the course of +their duties or employment; or +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +12.2 (1) Paragraphs 117.08(b) and (c) of the Act +are replaced by the following: +(b) manufactures or transfers, or offers to manufac- +ture or transfer, a firearm, a prohibited weapon, a re- +stricted weapon, a prohibited device, a firearm part, +any ammunition or any prohibited ammunition, +(c) exports or imports a firearm, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part or any prohibited ammunition, +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +12.3 (1) Subsection 117.09(3) of the Act is replaced +by the following: +Employees of carriers +(3) Notwithstanding any other provision of this Act, but +subject to section 117.1, no individual who is employed +by a carrier, as defined in subsection 2(1) of the Firearms +Act, is guilty of an offence under this Act or that Act by +reason only that the individual, in the course of the indi- +vidual’s duties or employment, possesses any firearm, +cross-bow, prohibited weapon, restricted weapon, pro- +hibited device, firearm part, ammunition or prohibited +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 12-12.3 + +Page 34 +ammunition or transfers, or offers to transfer any such +thing. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13 (1) Paragraph (a) of the definition offence in +section 183 of the Act is amended by adding the +following after subparagraph (xii.91): +(xii.92) section 92 (possession of firearm knowing +its possession is unauthorized), +(xii.93) section 95 (possession of prohibited or re- +stricted firearm with ammunition), +(1.1) Paragraph (a) of the definition offence in +section 183 of the Act is amended by adding the +following after subparagraph (xvi): +(xvi.1) section 102.1 (possession of computer data), +(2) Paragraph (a) of the definition offence in sec- +tion 183 of the Act is amended by adding the fol- +lowing after subparagraph (xviii): +(xviii.1) section 104.1 (altering cartridge maga- +zine), +13.1 (1) Paragraphs 491(1)(a) and (b) of the Act +are replaced by the following: +(a) a weapon, an imitation firearm, a prohibited de- +vice, a firearm part, any ammunition, any prohibited +ammunition or an explosive substance was used in the +commission of an offence and that thing has been +seized and detained, or +(b) that a person has committed an offence that in- +volves, or the subject-matter of which is, a firearm, a +cross-bow, a prohibited weapon, a restricted weapon, +a prohibited device, a firearm part, ammunition, pro- +hibited ammunition or an explosive substance and any +such thing has been seized and detained, +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.2 (1) Paragraph 501(3)(h) of the Act is re- +placed by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 12.3-13.2 + +Page 35 +(h) abstain from possessing a firearm, cross-bow, pro- +hibited weapon, restricted weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or +explosive substance, and surrender those that are in +their possession to the peace officer or other specified +person and also any authorization, licence or registra- +tion certificate or other document enabling them to +acquire or possess them; +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.3 (1) The portion of subsection 515(4.1) of the +Act after paragraph (c) is replaced by the follow- +ing: +(d) an offence that involves, or the subject-matter of +which is, a firearm, a cross-bow, a prohibited weapon, +a restricted weapon, a prohibited device, a firearm +part, ammunition, prohibited ammunition or an ex- +plosive substance, or +(e) an offence under subsection 20(1) of the Security +of Information Act, or an offence under subsection +21(1) or 22(1) or section 23 of that Act that is commit- +ted in relation to an offence under subsection 20(1) of +that Act, +the justice shall add to the order a condition prohibiting +the accused from possessing a firearm, cross-bow, pro- +hibited weapon, restricted weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or ex- +plosive substance, or all those things, until the accused is +dealt with according to law unless the justice considers +that such a condition is not required in the interests of +the safety of the accused or the safety and security of a +victim of the offence or of any other person. +(2) Subparagraph 515(6)(a)(viii) of the Act is re- +placed by the following: +(viii) that is alleged to involve, or whose subject- +matter is alleged to be, a firearm, a cross-bow, a +prohibited weapon, a restricted weapon, a prohibit- +ed device, a firearm part, any ammunition or pro- +hibited ammunition or an explosive substance, and +that is alleged to have been committed while the ac- +cused was under a prohibition order within the +meaning of subsection 84(1); +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 13.2-13.3 + +Page 36 +(3) Subsections (1) and (2) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +13.4 (1) Subsection 810(3.1) of the Act is replaced +by the following: +Conditions +(3.1) Before making an order under subsection (3), the +justice or the summary conviction court shall consider +whether it is desirable, in the interests of the safety of the +defendant or of any other person, to include as a condi- +tion of the recognizance that the defendant be prohibited +from possessing any firearm, cross-bow, prohibited +weapon, restricted weapon, prohibited device, firearm +part, ammunition, prohibited ammunition or explosive +substance, or all such things, for any period specified in +the recognizance and, if the justice or summary convic- +tion court decides that it is so desirable, the justice or +summary conviction court shall add such a condition to +the recognizance. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.5 (1) Subsection 810.01(5) of the Act is replaced +by the following: +Conditions — firearms +(5) The provincial court judge shall consider whether it +is desirable, in the interests of the defendant’s safety or +that of any other person, to prohibit the defendant from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all of those things. If the judge decides that it is +desirable to do so, the judge shall add that condition to +the recognizance and specify the period during which the +condition applies. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.6 (1) Subsection 810.011(7) of the Act is re- +placed by the following: +Conditions — firearms +(7) The provincial court judge shall consider whether it +is desirable, in the interests of the defendant’s safety or +that of any other person, to prohibit the defendant from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all of those things. If the judge decides that it is +desirable to do so, the judge shall add that condition to +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 13.3-13.6 + +Page 37 +the recognizance and specify the period during which it +applies. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.7 (1) Subsection 810.02(7) of the Act is replaced +by the following: +Conditions — firearms +(7) The provincial court judge shall consider whether it +is desirable, in the interests of the defendant’s safety or +that of any other person, to prohibit the defendant from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all of those things. If the judge decides that it is +desirable to do so, the judge shall add that condition to +the recognizance and specify the period during which the +condition applies. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.8 (1) Subsection 810.1(3.03) of the Act is re- +placed by the following: +Conditions — firearms +(3.03) The provincial court judge shall consider whether +it is desirable, in the interests of the defendant’s safety or +that of any other person, to prohibit the defendant from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all of those things. If the judge decides that it is +desirable to do so, the judge shall add that condition to +the recognizance and specify the period during which the +condition applies. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.9 (1) Subsection 810.2(5) of the Act is replaced +by the following: +Conditions — firearms +(5) The provincial court judge shall consider whether it +is desirable, in the interests of the defendant’s safety or +that of any other person, to prohibit the defendant from +possessing any firearm, cross-bow, prohibited weapon, +restricted weapon, prohibited device, firearm part, am- +munition, prohibited ammunition or explosive sub- +stance, or all of those things. If the judge decides that it is +desirable to do so, the judge shall add that condition to +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 13.6-13.9 + +Page 38 +the recognizance and specify the period during which the +condition applies. +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.10 (1) Paragraph 5(i) of Form 10 of Part +XXVIII of the Act is replaced by the following: +□ (i) You must not possess a firearm, cross-bow, pro- +hibited weapon, restricted weapon, prohibited de- +vice, firearm part, ammunition, prohibited ammuni- +tion or explosive substance and you must surrender +those that are in your possession and also any autho- +rization, licence or registration certificate or other +document enabling you to acquire or possess them +to (name or title) at (place). +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.11 (1) The portion of Form 11 of Part XXVIII +of the Act that begins with “You must not pos- +sess” and ends with “(name or title) at (place).” +is replaced by the following: +□ You must not possess a firearm, crossbow, prohib- +ited weapon, restricted weapon, prohibited device, +firearm part, ammunition, prohibited ammunition or +explosive substance and you must surrender any of +them in your possession and any authorization, li- +cence or registration certificate or other document +enabling the acquisition or possession of a firearm to +(name or title) at (place). +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +13.12 (1) Paragraph (c) of Form 32 of Part +XXVIII of the Act after the heading “List of Con- +ditions” is replaced by the following: +□ (c) abstains from possessing a firearm, crossbow, +prohibited weapon, restricted weapon, prohibited de- +vice, firearm part, ammunition, prohibited ammuni- +tion or explosive substance and surrenders those in +their possession and surrenders any authorization, li- +cence or registration certificate or other document +enabling the acquisition or possession of a firearm +(sections 83.3, 810, 810.01, 810.1 and 810.2 of the +Criminal Code); +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 13.9-13.12 + +Page 39 +(2) Subsection (1) comes into force on a day to be +fixed by order of the Governor in Council. +Replacement of “10” and “ten” with “14” +14 The Act is amended by replacing “10” and +“ten” with “14” in the following provisions: +(a) paragraph 95(2)(a); +(b) paragraph 96(2)(a); +(c) the portion of subsection 99(2) before para- +graph (a) and subsection 99(3); +(d) the portion of subsection 100(2) before +paragraph (a) and subsection 100(3); and +(e) the portion of subsection 103(2) before +paragraph (a) and subsection 103(2.1). +Transitional Provision +Unlawfully manufactured firearms +14.1 If proceedings in respect of an unlawfully +manufactured firearm have been commenced +under the Criminal Code before the day on which +paragraph (e) of the definition prohibited firearm +in subsection 84(1) of that Act, as enacted by sub- +section 1(1), comes into force and have not been +completed before that day, then that paragraph +(e) does not apply with respect to the firearm in +relation to those proceedings. +Review and Report +Review by House of Commons committee +14.2 (1) Five years after the day on which para- +graph (e) of the definition prohibited firearm in +subsection 84(1) of the Criminal Code, as enacted +by subsection 1(2), comes into force, a compre- +hensive review of that paragraph is to be com- +menced by a committee of the House of Com- +mons that may be designated or established by +that House for that purpose. +Report to House of Commons +(2) Within one year, or any further time that is +authorized by the House of Commons, after the +day on which the review is commenced, the com- +mittee must submit a report on that review to the +House of Commons, together with a statement of +any changes to paragraph (e) of the definition +prohibited firearm in subsection 84(1) of the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Amendments to the Act +Sections 13.12-14.2 + +Page 40 +Criminal Code, as enacted by subsection 1(2), +that the committee recommends. +1995, c. 39 +Firearms Act +Amendments to the Act +15 Subsection 2(1) of the Firearms Act is amend- +ed by adding the following in alphabetical order: +protection order protection order has the meaning as- +signed by the regulations but is intended to include any +binding order made by a court or other competent au- +thority in the interest of the safety or security of a person; +this includes but is not limited to orders that prohibit a +person from: +(a) being in physical proximity to an identified person +or following an identified person from place to place; +(b) communicating with an identified person, either +directly or indirectly; +(c) being at a specified place or within a specified dis- +tance of that place; +(d) engaging in harassing or threatening conduct di- +rected at an identified person; +(e) occupying a family home or a residence; or +(f) engaging in family violence. (ordonnance de pro- +tection) +15.1 The portion of paragraph 4(b) of the Act af- +ter subparagraph (ii) is replaced by the follow- +ing: +firearms, prohibited weapons, restricted weapons, +prohibited devices, ammunition, prohibited ammuni- +tion and cartridge magazines in circumstances that +would otherwise constitute an offence under subsec- +tion 99(1), 100(1) or 101(1) of the Criminal Code; and +15.2 Paragraph 4(c) of the Act is replaced by the +following: +(c) to authorize, notably by sections 35 to 73, the im- +portation or exportation of firearms, prohibited +weapons, restricted weapons, prohibited devices, +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Criminal Code +Review and Report +Sections 14.2-15.2 + +Page 41 +ammunition, prohibited ammunition, cartridge maga- +zines and components and parts designed exclusively +for use in the manufacture of or assembly into auto- +matic firearms in circumstances that would otherwise +constitute an offence under subsection 103(1) or +104(1) of the Criminal Code. +15.3 Subsection 5(1) of the Act is replaced by the +following: +Personal safety +5 (1) A person is not eligible to hold a licence if it is de- +sirable, in the interests of the safety of that or any other +person, that the person not possess a firearm, a cross- +bow, a prohibited weapon, a restricted weapon, a prohib- +ited device, ammunition, prohibited ammunition or a +cartridge magazine. +15.4 Paragraph 5(2)(d) of the Act is replaced by +the following: +(d) is or was previously prohibited by an order — +made in the interests of the safety and security of any +person — from communicating with an identified per- +son or from being at a specified place or within a spec- +ified distance of that place, and poses or could pose a +threat or risk to the safety and security of any person; +16 The Act is amended by adding the following +after section 6: +Protection orders +6.1 Subject to section 70.3 and the regulations, an indi- +vidual is not eligible to hold a licence if they are subject +to a protection order or have been convicted of an offence +in the commission of which violence was used, threat- +ened or attempted against their intimate partner or any +member of their family. +17 The Act is amended by adding the following +after section 12.1: +Handguns +12.2 A registration certificate for a handgun must not be +issued to an individual. +18 (0.1) Paragraph 19(1)(b) of the Act is amended +by adding the following after subparagraph (iii): +(iii.1) wishes to transport the firearm to another indi- +vidual or business that holds a licence authorizing that +individual or business to possess prohibited firearms +or restricted firearms for purposes of storage for the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 15.2-18 + +Page 42 +time necessary for the individual to address a mental +illness or similar problem, or +(1) Subsection 19(2.1) of the Act is replaced by the +following: +Automatic authorization to transport — licence +renewal +(2.1) An individual who holds a licence authorizing the +individual to possess a restricted firearm or a handgun +referred to in subsection 12(6.1) must, if the licence is re- +newed, be authorized to transport it within the individu- +al’s province of residence to and from all shooting clubs +and shooting ranges that are approved under section 29. +However, the authorization does not apply to a restricted +firearm or a handgun referred to in subsection 12(6.1) +whose transfer to the individual was approved for the +purpose of having it form part of a gun collection. +(2) Subsection 19(2.3) of the Act is replaced by the +following: +Automatic authorization to transport — transfer +(2.3) If a chief firearms officer has authorized the trans- +fer of a restricted firearm or a handgun referred to in +subsection 12(6.1) to an individual who holds a licence +authorizing the individual to possess a restricted firearm +or such a handgun, the individual must be authorized to +transport their restricted firearm or handgun within their +province of residence to and from all shooting clubs and +shooting ranges that are approved under section 29, un- +less the transfer of the restricted firearm or handgun was +approved for the purpose of having it form part of a gun +collection. +19 The Act is amended by adding the following +after section 19: +Exception — handguns +19.1 Despite subsection 19(1), an individual must not be +authorized to transport a handgun from a port of entry +unless the individual holds a registration certificate in re- +spect of the handgun. +20 Section 20 of the Act is replaced by the follow- +ing: +Carrying restricted firearms and pre-December 1, 1998 +handguns +20 An individual who holds a licence authorizing the in- +dividual to possess a restricted firearm or a handgun re- +ferred to in subsection 12(6.1) (pre-December 1, 1998 +handguns) may be authorized to possess a particular re- +stricted firearm or handgun at a place other than the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 18-20 + +Page 43 +place at which it is authorized to be possessed if the indi- +vidual needs the particular restricted firearm or handgun +(a) to protect their life or the life of other individuals; +or +(b) for use in connection with their lawful profession +or occupation. +21 Subsection 23.2(1) of the Act is amended by +adding the following after paragraph (d): +(d.1) if the transferee is an individual and the firearm +is a handgun, the individual is referred to in section +97.1; +21.1 Section 25 of the Act is renumbered as sub- +section 25(1) and is amended by adding the fol- +lowing: +Authorization to transfer cartridge magazine to +individuals +(2) A person may transfer a cartridge magazine that is +not prescribed to be a prohibited device only if the indi- +vidual holds a licence authorizing him or her to possess +firearms. +21.2 The Act is amended by adding the following +after section 25: +Authorization to transfer firearm parts +25.1 (1) A person may transfer a firearm part to an indi- +vidual only if the individual holds a licence authorizing +them to possess firearms. +Exception — non-residents +(2) Subject to the regulations and despite subsection (1), +a person may transfer a firearm part to a non-resident +who is 18 years old or older and who does not hold a li- +cence if the non-resident has made a declaration that is +confirmed under paragraph 35(1)(b) or subsection 38(2) +and that is valid. +22 Paragraphs 27(a) and (b) of the Act are re- +placed by the following: +(a) verify +(i) whether the transferee holds a licence, +(ii) whether the transferee is still eligible to hold +that licence, +(iii) whether the licence authorizes the transferee +to acquire that kind of firearm or to acquire +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 20-22 + +Page 44 +prohibited weapons, prohibited devices, ammuni- +tion or prohibited ammunition, as the case may be, +and +(iv) if the proposed transfer is in respect of a hand- +gun, whether the transferee is an individual re- +ferred to in section 97.1; +(b) in the case of a proposed transfer of a restricted +firearm or a handgun referred to in subsection 12(6.1) +(pre-December 1, 1998 handguns), verify the purpose +for which the transferee wishes to acquire the restrict- +ed firearm or handgun and determine whether the +particular restricted firearm or handgun is appropri- +ate for that purpose; +23 Section 28 of the Act is amended by striking +out “or” at the end of paragraph (a) and by re- +placing paragraph (b) with the following: +(b) that the purpose for which the individual wishes to +acquire the restricted firearm or handgun is for use in +target practice, in a target shooting competition, under +conditions specified in an authorization to transport +or under the auspices of a shooting club or shooting +range that is approved under section 29; or +(c) in the case of a restricted firearm other than a +handgun, that the purpose for which the individual +wishes to acquire it is to form part of their gun collec- +tion and the individual satisfies the criteria described +in section 30. +24 (1) The portion of section 30 of the Act before +paragraph (b) is replaced by the following: +Gun collectors +30 The criteria referred to in paragraph 28(c) are that +the individual +(a) has knowledge of the historical, technological or +scientific characteristics that relate to or distinguish +the restricted firearms, other than handguns, that they +possess; +(2) Paragraphs 30(b) and (c) of the English ver- +sion of the Act are replaced by the following: +(b) has consented to the periodic inspection, conduct- +ed in a reasonable manner, of the premises in which +those firearms are to be kept; and +(c) has complied with any other prescribed require- +ments respecting knowledge, secure storage and the +keeping of records in respect of those firearms. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 22-24 + +Page 45 +25 Section 32 of the Act is replaced by the follow- +ing: +Mail-order transfers of firearms +32 A person may transfer a firearm by mail only if the +prescribed conditions are complied with and the verifica- +tions, notifications, issuances and authorizations referred +to in sections 21 to 28, 30 and 31 take place within a rea- +sonable period before the transfer in the prescribed man- +ner. +26 The Act is amended by adding the following +after section 36: +Importation of ammunition or cartridge magazine — +individuals +37 (1) An individual may import ammunition — other +than prohibited ammunition — or a cartridge magazine +— other than a cartridge magazine that is prescribed to +be a prohibited device — only if, at the time of the impor- +tation, they hold a valid licence and produce the licence +to a customs officer. +Exception — non-residents +(2) Despite subsection (1), a non-resident who, at the +time of the importation, is 18 years old or older and who +does not hold a licence may import ammunition — other +than prohibited ammunition — or a cartridge magazine +— other than a cartridge magazine that is prescribed to +be a prohibited device — if they declare the ammunition +or cartridge magazine to a customs officer by completing +the prescribed form containing the prescribed informa- +tion and a customs officer confirms the declaration in the +prescribed manner. A declaration that is confirmed has +the same effect as a valid licence for the purposes of im- +porting the ammunition or cartridge magazine. +Non-compliance +(3) If any of the requirements of subsection (1) or (2) are +not complied with, the customs officer may authorize the +ammunition or cartridge magazine to be exported from +that customs office or may detain the ammunition or car- +tridge magazine and give the individual a reasonable +time to comply with those requirements. +Disposal of ammunition or cartridge magazine +(4) If those requirements are not complied with within a +reasonable time and the ammunition is not exported, a +customs officer shall lawfully dispose of the ammunition +or cartridge magazine. +Non-compliance +(5) A customs officer may refuse to confirm the declara- +tion referred to in subsection (2) if, among other things, +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 25-26 + +Page 46 +(a) the non-resident has not truthfully completed the +prescribed form; or +(b) the customs officer has reasonable grounds to be- +lieve that it is desirable, in the interests of the safety of +the non-resident or any other person, that the declara- +tion not be confirmed. +Importation of firearm parts — individuals +38 (1) An individual may import a firearm part only if, +at the time of the importation, they hold a valid licence +and produce the licence to a customs officer. +Exception — non-residents +(2) Despite subsection (1), a non-resident who, at the +time of the importation, is 18 years old or older and who +does not hold a licence may import a firearm part if they +declare it to a customs officer by completing the pre- +scribed form containing the prescribed information and a +customs officer confirms the declaration in the pre- +scribed manner. A declaration that is confirmed has the +same effect as a valid licence for the purposes of import- +ing the firearm part. +Non-compliance +(3) If any of the requirements of subsection (1) or (2) are +not complied with, the customs officer may authorize the +firearm part to be exported from the customs office or +may detain it and give the individual a reasonable time to +comply with those requirements. +Disposal of firearm part +(4) If those requirements are not complied with within a +reasonable time and the firearm part is not exported, a +customs officer shall lawfully dispose of it. +Non-compliance +(5) A customs officer may refuse to confirm the declara- +tion referred to in subsection (2) if, among other things, +(a) the non-resident has not truthfully completed the +prescribed form; or +(b) the customs officer has reasonable grounds to be- +lieve that it is desirable, in the interests of the safety of +the non-resident or any other person, that the declara- +tion not be confirmed. +27 Paragraph 54(2)(a) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 26-27 + +Page 47 +(a) a chief firearms officer, in the case of a licence, an +authorization to carry referred to in paragraph 20(b) +or an authorization to transport; +(a.1) the Commissioner, in the case of an authoriza- +tion to carry referred to in paragraph 20(a); or +28 Section 57 of the Act is replaced by the follow- +ing: +Authorizations to carry or transport +57 A chief firearms officer is responsible for issuing au- +thorizations to carry referred to in paragraph 20(b) and +authorizations to transport. +Authorizations to carry referred to in paragraph 20(a) +57.1 The Commissioner is responsible for issuing autho- +rizations to carry referred to in paragraph 20(a). +29 Subsections 58(1) and (1.1) of the Act are re- +placed by the following: +Conditions — chief firearms officer +58 (1) A chief firearms officer who issues a licence, an +authorization to carry referred to in paragraph 20(b) or +an authorization to transport may attach any condition to +it that the chief firearms officer considers desirable in the +particular circumstances and in the interests of the safety +of the holder or any other person. +Exception — licence or authorization +(1.1) However, a chief firearms officer’s power to attach +a condition to a licence, an authorization to carry re- +ferred to in paragraph 20(b) or an authorization to trans- +port is subject to the regulations. +Conditions — Commissioner +(1.2) Subject to the regulations, the Commissioner may +attach any reasonable condition to an authorization to +carry referred to in paragraph 20(a) that the Commis- +sioner considers desirable in the particular circum- +stances and in the interests of the safety of the holder or +any other person. +30 Subsection 63(3) of the Act is replaced by the +following: +Authorizations to carry +(3) Authorizations to carry referred to in paragraph 20(a) +are not valid outside the geographic area set in the autho- +rization by Commissioner. Authorizations to carry re- +ferred to in paragraph 20(b) are not valid outside the +province in which they are issued. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 27-30 + +Page 48 +30.1 Subsection 64(1.2) of the Act is replaced by +the following: +No use or acquisition +(1.2) The holder of a licence that is extended under sub- +section (1.1) must not, until the renewal of their licence, +use their firearms or acquire any firearms, ammunition +or cartridge magazines. +31 Section 66 of the Act is amended by striking +out “or” at the end of paragraph (a), by adding +“or” at the end of paragraph (b) and by adding +the following after paragraph (b): +(c) the classification of the firearm as a restricted +firearm or a prohibited firearm changes as a result of +an amendment to an Act of Parliament or to a regula- +tion made under an Act of Parliament. +32 Subsections 67(1) and (2) of the Act are re- +placed by the following: +Renewal — chief firearms officer +67 (1) A chief firearms officer may renew a licence, an +authorization to carry referred to in paragraph 20(b) or +an authorization to transport in the prescribed manner. +Renewal — Commissioner +(1.1) The Commissioner may renew an authorization to +carry referred to in paragraph 20(a) in the prescribed +manner. +Restricted firearms and pre-December 1, 1998 +handguns +(2) On renewing a licence authorizing an individual to +possess a restricted firearm or a handgun referred to in +subsection 12(6.1) (pre-December 1, 1998 handguns), a +chief firearms officer shall decide whether any such +firearm or handgun is used by them +(a) to protect their life or the life of other individuals; +(b) in connection with their lawful profession or occu- +pation; +(c) in target practice, in a target shooting competition, +under conditions specified in an authorization to +transport or under the auspices of a shooting club or +shooting range that is approved under section 29; or +(d) to form part of their gun collection. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 30.1-32 + +Page 49 +33 Section 68 of the Act and the heading before it +are replaced by the following: +Refusal to Issue and Suspension and +Revocation +Refusal to issue — chief firearms officer +68 (1) A chief firearms officer shall refuse to issue a li- +cence if the applicant is not eligible to hold one and may +refuse to issue an authorization to carry referred to in +paragraph 20(b) or an authorization to transport for any +good and sufficient reason. +Refusal to issue — Commissioner +(2) The Commissioner may refuse to issue an authoriza- +tion to carry referred to in paragraph 20(a) for any good +and sufficient reason. +34 The Act is amended by adding the following +after section 69: +Suspension +69.1 (1) If a chief firearms officer has reasonable +grounds to suspect, on the basis of information that they +have collected or received from any person, including a +psychologist, a psychiatrist, a nurse, a nurse practitioner +or a medical practitioner, that the holder of a licence is +no longer eligible to hold the licence, they shall suspend, +in respect of that licence, the holder’s authorization to +use, acquire and import firearms for a period of up to 30 +days. +Notice +(2) A chief firearms officer shall give notice in writing of +the suspension to the holder of the licence. The notice +shall include reasons for the decision, the nature of the +information relied on for the decision, the period of the +suspension and a copy of this section and sections 69.2 +and 70. +Non-disclosure of information +(3) A chief firearms officer need not disclose any infor- +mation the disclosure of which could, in their opinion, +endanger the safety of any person. +Termination of suspension +(4) A chief firearms officer shall terminate the suspen- +sion at any time before the expiry of the period referred +to in subsection (2) if they are satisfied that the grounds +for the suspension no longer exist. The chief firearms +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 32-34 + +Page 50 +officer shall give notice in writing of the termination of +the suspension to the holder of the licence. +Prohibition on use, acquisition and importation +69.2 The holder of a licence shall not use, acquire or im- +port firearms while their authorizations to do so are sus- +pended under subsection 69.1(1). +35 (1) The portion of subsection 70(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Revocation of licence or authorization +70 (1) A chief firearms officer may revoke a licence, an +authorization to carry referred to in paragraph 20(b) or +an authorization to transport — and the Commissioner +may revoke an authorization to carry referred to in para- +graph 20(a) — for any good and sufficient reason includ- +ing, without limiting the generality of the foregoing, +(2) Subsection 70(1) of the Act is amended by +striking out “or” at the end of paragraph (a) and +by adding the following after paragraph (a): +(a.1) where the holder of the licence uses, acquires or +imports a firearm while their authorizations to do so +are suspended under subsection 69.1(1); or +36 The Act is amended by adding the following +after section 70: +Revocation — domestic violence +70.1 (1) If a chief firearms officer has reasonable +grounds to suspect that an individual who holds a licence +may have engaged in an act of domestic violence or stalk- +ing, the chief firearms officer must revoke the licence +within 24 hours. +Definition of domestic violence +(2) For the purpose of subsection (1), domestic vio- +lence means conduct, whether or not it constitutes a +criminal offence, by a family member towards another +family member, including conduct by or towards an inti- +mate partner, that is violent or threatening or that is part +of a pattern of coercive and controlling behaviour or that +causes that other family member or intimate partner to +fear for their safety or the safety of another person, and +includes +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 34-36 + +Page 51 +(a) physical abuse, including forced confinement, but +excluding the use of reasonable force to protect them- +selves or another person; +(b) sexual abuse; +(c) psychological abuse; +(d) financial abuse; +(e) threats to kill or cause bodily harm to any person; +(f) threats to kill or harm an animal or damage prop- +erty; +(g) harassment, including stalking; +(h) the failure to provide the necessities of life; and +(i) the killing or harming of an animal or the damag- +ing of property. +Revocation — protection order +70.2 (1) If an individual becomes subject to a protection +order, their licence is automatically revoked and they +must deliver to a peace officer any firearm that they pos- +sess within 24 hours or, if that is not possible, within any +extended period established by the chief firearms officer. +Sections 91, 92 and 94 of the Criminal Code do not apply +to the individual in relation to such a firearm during that +period. +Notice +(2) A chief firearms officer must give notice, in the pre- +scribed manner, of a revocation referred to in subsection +(1) to the individual and must specify in the notice the +period referred to in that subsection. +Conditional licence +70.3 Subject to section 5, a chief firearms officer may, in +the prescribed circumstances, issue a licence that is sub- +ject to the conditions that the chief firearms officer con- +siders appropriate to an individual referred to in section +6.1, 70.1 or 70.2 if the individual establishes to the satis- +faction of the chief firearms officer that they need a +firearm to hunt or trap in order to sustain themselves or +their family. +37 Subsections 72(4) to (6) of the Act are replaced +by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 36-37 + +Page 52 +Disposal of firearms, etc. +(4) A notice given under subsection (1) in respect of a li- +cence must specify that the applicant for or holder of the +licence may deliver to a peace officer or a firearms officer +or a chief firearms officer any firearm, prohibited +weapon, restricted weapon, prohibited device or prohib- +ited ammunition that the applicant for or holder of the li- +cence possesses within 24 hours or, if that is not possible, +within an extended period established by the chief +firearms officer. Sections 91, 92 and 94 of the Criminal +Code do not apply to the applicant or holder in relation to +such a firearm, prohibited weapon, restricted weapon or +prohibited device or such prohibited ammunition during +that period. +Disposal of firearms — registration certificate +(5) A notice given under subsection (1) in respect of a +registration certificate for a prohibited firearm or a re- +stricted firearm must specify that the applicant for or +holder of the registration certificate may deliver to a +peace officer or a firearms officer or a chief firearms offi- +cer the firearm to which the registration certificate re- +lates within 24 hours or, if that is not possible, within an +extended period established by the chief firearms officer. +Sections 91, 92 and 94 of the Criminal Code do not apply +to the applicant or holder in relation to such a prohibited +firearm or restricted firearm during that period. +Reference +(6) If the applicant for or holder of a licence refers the re- +fusal to issue it or revocation of it to a provincial court +judge under section 74, they must, within the period re- +ferred to in subsection (4), deliver to a peace officer any +firearm that they possess. Sections 91, 92 and 94 of the +Criminal Code do not apply to the applicant or holder in +relation to such a firearm during that period. +Order — return of firearm +(7) If the decision of the chief firearms officer is con- +firmed, the judge may, if a firearm was delivered to a +peace officer under subsection (6), order the return of the +firearm to the applicant for or holder of the licence, in or- +der for the applicant or holder to lawfully dispose of it. +Conditions +(8) When making an order under subsection (7), the +judge may impose any conditions that they consider ap- +propriate in the interests of the safety of the applicant for +or holder of the licence or any other person, including +(a) the time within which and manner in which the +firearm is to be returned; +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Section +37 + +Page 53 +(b) the manner in which the applicant or holder is to +have access to the firearm during the period beginning +with the return of the firearm and ending with its dis- +posal; and +(c) the manner in which the firearm is to be disposed +of. +Effect +(9) An order made under subsection (7) takes effect on +(a) the day after the day on which the period for mak- +ing an appeal has expired, if no appeal is made; or +(b) the day on which a final determination is made in +respect of the appeal, if an appeal is made and the de- +cision of the chief firearms officer is confirmed. +If decision confirmed +(10) If the appeal has been finally determined and the +decision of the chief firearms officer is confirmed, the ap- +plicant for or holder of the licence must lawfully dispose +of a firearm that was delivered to a peace officer under +subsection (6) within 30 days after the day on which the +firearm is returned to them. Sections 91, 92 and 94 of the +Criminal Code do not apply to the applicant or holder in +relation to such a firearm during that 30-day period. +38 (1) Subsection 87(1) of the Act is amended by +adding the following after paragraph (a): +(a.1) every licence that is the subject of a suspension +under section 69.1; +(2) Paragraph 87(1)(c) of the Act is replaced by +the following: +(c) every prohibition order and protection order, and +any variation or revocation of such orders, of which +the chief firearms officer is informed under section 89; +and +39 The Act is amended by adding the following +after section 88: +Disclosure of Information +Authorization to disclose +88.1 (1) If the Commissioner, the Registrar or a chief +firearms officer has reasonable grounds to suspect that +an individual is using or has used a licence to transfer or +offer to transfer a firearm for the purpose of committing +an offence referred to in subsection 99(1) or 100(1) of the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 37-39 + +Page 54 +Criminal Code, the Commissioner, the Registrar or the +chief firearms officer may disclose, for the purpose of in- +vestigating or prosecuting an offence under that subsec- +tion, the following information to a law enforcement +agency: +(a) the individual’s name, date of birth and address; +(b) the licence number and province of issuance of the +individual’s most recent licence and the dates of issue +of the first licence and most recent licence issued to +the individual; +(c) a list of all restricted and prohibited firearms ac- +quired by the individual and whether they were ac- +quired from a business or an individual; +(d) the number, date of issue and expiration date of +the registration certificates for all firearms for which +the individual was issued a registration certificate and +the firearm identification number of those firearms; +(e) the serial number, make, model, manufacturer, +calibre and barrel length of all firearms for which the +individual was issued a registration certificate; +(f) whether a firearm for which the individual was is- +sued a registration certificate has been transferred or +reported lost or stolen; and +(g) any other prescribed information. +For greater certainty +(2) For greater certainty, nothing in subsection (1) is in- +tended to derogate from the powers conferred on the +Commissioner, the Registrar or a chief firearms officer +under this Act or any other Act of Parliament or an Act of +a provincial legislature or the common law to disclose in- +formation to a law enforcement agency. +40 The heading before section 89 is replaced by +the following: +Reporting of Prohibition Orders and +Protection Orders +41 Section 89 of the Act is renumbered as subsec- +tion 89(1) and is amended by adding the follow- +ing: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 39-41 + +Page 55 +Protection order +(2) Any competent authority that makes, varies or re- +vokes a protection order shall have a chief firearms offi- +cer informed of the protection order or its variation or re- +vocation within 24 hours. +42 Subsection 93(1) of the Act is replaced by the +following: +Report to federal Minister +93 (1) The Commissioner shall, no later than May 31 of +each year and at any other times that the federal Minister +may in writing request, submit to the federal Minister a +report, in the form and including the information that +the federal Minister may direct, with regard to the ad- +ministration of this Act. +Information on disclosures +(1.1) Each report shall include information relating to +the disclosures made under section 88.1 during the peri- +od to which the report relates, including the number of +disclosures made to a law enforcement agency. +43 The Act is amended by adding the following +after section 97: +Exception — handguns +97.1 Sections 12.2 and 19.1 do not apply in respect of an +individual who +(a) holds an authorization to carry in respect of a +handgun; or +(b) meets the prescribed criteria and annually pro- +vides a letter to a chief firearms officer from a provin- +cial or national sport shooting governing body indicat- +ing +(i) that they are training, competing or coaching in +a handgun shooting discipline that is on the pro- +gramme of the International Olympic Committee or +the International Paralympic Committee, +(ii) the disciplines in which they train, compete or +coach, and +(iii) that the handgun in question is necessary for +training, competing or coaching in those disci- +plines. +44 The Act is amended by adding the following +after section 111: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 41-44 + +Page 56 +Advertising +112 (1) Every business or every person referred to be- +low commits an offence that advertises a firearm in a +manner that depicts, counsels or promotes violence +against a person: +(a) a person who is an owner of or partner in the busi- +ness; +(b) if the business is a corporation, a person who is a +director or officer of the corporation; +(c) a person who has a relationship with a person re- +ferred to in paragraph (a) or (b) and who has a direct +influence on the operations of the business. +Exception +(1.1) Subsection (1) does not apply to persons or busi- +nesses that advertise in their usual course of business di- +rectly to or on behalf of the film industry, the Canadian +Forces or public safety personnel. +Punishment +(2) Every business that, or every person referred to in +paragraph (1)(a), (b) or (c) who, commits an offence un- +der subsection (1) +(a) is guilty of an indictable offence and liable to im- +prisonment +(i) in the case of a first offence, for a term not ex- +ceeding two years, and +(ii) in the case of a second or subsequent offence, +for a term not exceeding five years; or +(b) is guilty of an offence punishable on summary +conviction. +45 (1) Paragraph 117(a) of the Act is replaced by +the following: +(a) defining the expression “protection order” for the +purposes of this Act; +(a.01) regulating the issuance of licences, registration +certificates and authorizations, including regulations +respecting the purposes for which they may be issued +under any provision of this Act and prescribing the +circumstances in which persons are or are not eligible +to hold licences; +(1.1) Subparagraph 117(i)(i) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 44-45 + +Page 57 +(i) prohibited firearms, prohibited weapons, re- +stricted weapons, prohibited devices, prohibited +ammunition and firearm parts, or +(1.11) The portion of paragraph 117(k) of the Act +after subparagraph (ii) is replaced by the follow- +ing: +of firearms, prohibited weapons, restricted weapons, +prohibited devices, ammunition, prohibited ammuni- +tion, cartridge magazines and components and parts +designed exclusively for use in the manufacture of or +assembly into firearms; +(1.2) Paragraph 117(k.1) of the Act is replaced by +the following: +(k.1) respecting the importation or exportation of +firearms, prohibited weapons, restricted weapons, +prohibited devices, ammunition, prohibited ammuni- +tion, cartridge magazines and components and parts +designed exclusively for use in the manufacture of or +assembly into firearms; +(2) Paragraph 117(k.3) of the Act is replaced by +the following: +(k.3) respecting the confirmation of declarations and +authorizations to transport for the purposes of para- +graph 35(1)(b) and the confirmation of declarations +for the purposes of subsections 37(2) and 38(2); +(k.4) respecting the disposal of ammunition and car- +tridge magazines referred to in subsection 37(4) and of +firearm parts referred to in subsection 38(4); +Transitional Provisions +Protection orders +46 Section 6.1 of the Firearms Act, as enacted by +section 16, and section 70.2 of that Act, as enacted +by section 36, apply only in respect of protection +orders, as defined in subsection 2(1) of that Act, +made on or after the day on which section 15 +comes into force. +Registration certificates — handguns +47 Section 12.2 of the Firearms Act, as enacted by +section 17, does not apply in respect of a registra- +tion certificate for which an application was sub- +mitted in accordance with section 54 of that Act +before the day on which that section 17 comes in- +to force. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Amendments to the Act +Sections 45-47 + +Page 58 +Pending reference +48 Subsection 72(6) of the Firearms Act, as it +read immediately before the day on which sec- +tion 37 comes into force, continues to apply in re- +spect of an applicant for or holder of a licence +who referred the refusal to issue it or revocation +of it to a provincial court judge under section 74 +of the Firearms Act before that day if, on that +day, the reference has not been finally disposed +of. +1997, c. 9 +Nuclear Safety and Control Act +49 Section 2 of the Nuclear Safety and Control +Act is amended by adding the following in alpha- +betical order: +firearm has the same meaning as in section 2 of the +Criminal Code. (arme à feu) +high-security site means a nuclear facility where Cate- +gory I nuclear material or Category II nuclear materi- +al, as those terms are defined in section 1 of the Nuclear +Security Regulations, is processed, used or stored. (site +à sécurité élevée) +nuclear security officer means an employee who is des- +ignated as a nuclear security officer under subsection +27.1(2). (agent de sécurité nucléaire) +on-site nuclear response force means the on-site nu- +clear response force referred to in subsection 27.2(1). +(force d’intervention nucléaire interne) +prohibited device has the same meaning as in subsec- +tion 84(1) of the Criminal Code. (dispositif prohibé) +prohibited weapon has the same meaning as in subsec- +tion 84(1) of the Criminal Code. (arme prohibée) +50 The Act is amended by adding the following +after section 27: +High-security Sites +Security at site +27.1 (1) A licensee who operates a high-security site is +responsible for ensuring the security of the site in accor- +dance with section 27.2 and the prescribed requirements. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Firearms Act +Transitional Provisions +Sections 48-50 + +Page 59 +Nuclear security officers +(2) The licensee may, in accordance with the regulations, +(a) designate as a nuclear security officer any employ- +ee of the licensee who meets the prescribed require- +ments; and +(b) suspend or revoke the designation. +Restriction +(3) An employee designated as a nuclear security officer +may exercise the powers and perform the duties and +functions of a nuclear security officer only if they are des- +ignated as a peace officer under subsection 27.3(1). +Preservation and maintenance of public peace +(4) A nuclear security officer’s duties include the preser- +vation and maintenance of the public peace at the high- +security site. +On-site nuclear response force +27.2 (1) A licensee who operates a high-security site +shall at all times maintain an on-site nuclear response +force that is composed of nuclear security officers who +are +(a) designated as peace officers under subsection +27.3(1); +(b) trained in the handling and use of firearms, pro- +hibited weapons and prohibited devices and qualified +to handle and use them; +(c) posted to the high-security site on a permanent +basis; and +(d) armed and equipped in accordance with the regu- +lations. +Additional training +(2) If the licensee acquires any firearms, prohibited +weapons or prohibited devices in accordance with an au- +thorization granted under subsection 27.4(1), the licensee +shall ensure that the members of the on-site nuclear re- +sponse force are trained in the handling and use of those +firearms, prohibited weapons or prohibited devices and +that the members are qualified to handle and use them. +Exemption +(3) The licensee is not required to comply with subsec- +tion (1) if the licensee +(a) makes on-site security arrangements with a local, +provincial or federal police service or with the +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Nuclear Safety and Control Act +Section +50 + +Page 60 +Canadian Forces that meet the prescribed require- +ments and are approved by the Commission; or +(b) takes other security measures that meet the pre- +scribed requirements and are approved by the Com- +mission. +Peace officer designation +27.3 (1) The Commission may, in accordance with the +regulations, +(a) designate any nuclear security officer as a peace +officer for a high-security site; and +(b) suspend or revoke the designation. +Effect of designation +(2) Subject to subsection (3), a nuclear security officer +who is designated as a peace officer is a peace officer +within the meaning of the Criminal Code for the purpose +of performing their duties and functions at the high-secu- +rity site for which they are designated and for the pur- +pose of performing any prescribed off-site duties and +functions that are ancillary to their duties and functions +at the site. +Limits on powers +(3) A nuclear security officer who is designated as a +peace officer may exercise only the following powers as a +peace officer and may do so only at the high-security site +for which they are designated: +(a) verifying the identity of any individual; +(b) conducting searches of individuals and things; +(c) arresting without a warrant, in accordance with +the Criminal Code, any individual whom the nuclear +security officer finds committing an offence under this +Act, the Criminal Code or the Controlled Drugs and +Substances Act that poses a risk to the safety or secu- +rity of the site or any individual whom the nuclear se- +curity officer believes on reasonable grounds has com- +mitted or is about to commit such an offence at the +site; and +(d) seizing any thing +(i) that the nuclear security officer believes on rea- +sonable grounds poses a risk to the safety or securi- +ty of the site, or +(ii) in relation to which the nuclear security officer +believes on reasonable grounds that an offence +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Nuclear Safety and Control Act +Section +50 + +Page 61 +referred to in paragraph (c) has been, is being or is +about to be committed. +Use of force +(4) Subsections 25(1), (3) and (4) of the Criminal Code +apply to a nuclear security officer who is designated as a +peace officer only when they are exercising their powers +as a peace officer at the high-security site for which they +are designated. +Arrested individuals and seized things +(5) If a nuclear security officer who is designated as a +peace officer arrests an individual under paragraph (3)(c) +or seizes a thing under paragraph (3)(d), the nuclear se- +curity officer shall arrange for the appropriate police ser- +vice to take custody of the individual or thing as soon as +feasible after the arrest or seizure. +Complaints process +(6) The Commission shall, in accordance with the regula- +tions, ensure that there is a process for handling com- +plaints with respect to the conduct of nuclear security of- +ficers in the exercise of their powers or the performance +of their duties and functions as peace officers. +Firearms, prohibited weapons and prohibited devices +27.4 (1) Despite Part III of the Criminal Code and the +Firearms Act, and subject to subsection (2), the Commis- +sion may grant an authorization, with or without condi- +tions, to a licensee who operates a high-security site to +acquire, possess, transfer and dispose of firearms, pro- +hibited weapons and prohibited devices in order to carry +out the responsibility referred to in subsection 27.1(1). +Restriction +(2) An authorization granted under subsection (1) may +authorize a licensee to transfer firearms, prohibited +weapons and prohibited devices only to a public service +agency or to another licensee to whom an authorization +has been granted under that subsection. +Transfer to licensee +(3) Despite Part III of the Criminal Code and the +Firearms Act, the Commission, a public service agency or +any person in lawful possession of firearms, prohibited +weapons or prohibited devices may transfer firearms, +prohibited weapons and prohibited devices to a licensee +to whom an authorization has been granted under sub- +section (1). +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Nuclear Safety and Control Act +Section +50 + +Page 62 +Reporting to Registrar of Firearms +(4) A licensee to whom an authorization is granted under +subsection (1) shall, as if the licensee were a public ser- +vice agency, provide the Registrar of Firearms referred to +in section 82 of the Firearms Act with the advisory infor- +mation referred to in section 12 of the Public Agents +Firearms Regulations and the reports referred to in sec- +tions 8 to 10, 11, 13, 14 and 16 of those Regulations. How- +ever, any reference to “October 31, 2008” in those Regula- +tions is to be read as a reference to the day on which the +authorization is granted to the licensee and any reference +to “October 31, 2009” in those Regulations is to be read as +a reference to the first anniversary of the day on which +the authorization is granted. +Reporting to Commission +(5) A licensee to whom an authorization is granted under +subsection (1) shall, in accordance with the regulations, +report to the Commission with respect to the advisory in- +formation and reports that the licensee provides under +the Public Agents Firearms Regulations. +Definition of public service agency +(6) In this section, public service agency has the same +meaning as in section 1 of the Public Agents Firearms +Regulations. +Delegation to President +27.5 The Commission may delegate to the President the +powers conferred on it under subsection 27.3(1) or sec- +tion 27.4. +51 Subsection 44(1) of the Act is amended by +adding the following after paragraph (m): +(m.1) respecting the designation of employees of a li- +censee who operates a high-security site as nuclear se- +curity officers and the suspension or revocation of +those designations; +(m.2) respecting the powers, duties and functions of +nuclear security officers, including +(i) any duties to be performed off-site that are an- +cillary to their duties at a high-security site, and +(ii) their powers, duties and functions as members +of an on-site nuclear response force; +(m.3) respecting the carrying, handling, use, storage +and transportation of prohibited weapons by nuclear +security officers who are not members of an on-site +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Nuclear Safety and Control Act +Sections 50-51 + +Page 63 +nuclear response force in the exercise of their powers +or the performance of their duties and functions and +respecting the equipment that is to be provided to +them for the purposes of exercising those powers or +performing those duties and functions; +(m.4) respecting the carrying, handling, use, storage +and transportation of firearms, prohibited weapons +and prohibited devices by members of an on-site nu- +clear response force in the exercise of their powers or +the performance of their duties and functions and re- +specting the equipment that is to be provided to them +for the purposes of exercising those powers or per- +forming those duties and functions; +(m.5) respecting the designation of nuclear security +officers as peace officers and the suspension or revoca- +tion of those designations; +(m.6) respecting the process for handling complaints +with respect to the conduct of nuclear security officers +in the exercise of their powers or the performance of +their duties and functions as peace officers, including +the filing and reviewing of complaints and the manner +in which they are to be resolved; +(m.7) respecting authorizations granted under sub- +section 27.4(1); +(m.8) respecting the powers, duties and functions of +the Registrar of Firearms in relation to the require- +ments set out in subsection 27.4(4), including the as- +signment of identification numbers to licensees and +firearms; +(m.9) respecting a licensee’s obligation to report to +the Commission under subsection 27.4(5); +2001, c. 27 +Immigration and Refugee +Protection Act +52 Paragraph 4(2)(c) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +(c) the establishment of policies respecting the en- +forcement of this Act and inadmissibility on grounds +of security, organized criminality, violating human or +international rights or transborder criminality; or +53 (1) Paragraphs 36(1)(a) to (c) of the French +version of the Act are replaced by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Nuclear Safety and Control Act +Sections 51-53 + +Page 64 +a) être déclaré coupable au Canada d’une infraction +prévue sous le régime d’une loi fédérale punissable +d’un emprisonnement maximal d’au moins dix ans ou +d’une infraction prévue sous le régime d’une loi fédé- +rale pour laquelle un emprisonnement de plus de six +mois est infligé; +b) être déclaré coupable, à l’extérieur du Canada, +d’une infraction qui, commise au Canada, constitue- +rait une infraction sous le régime d’une loi fédérale +punissable d’un emprisonnement maximal d’au moins +dix ans; +c) commettre, à l’extérieur du Canada, une infraction +qui, commise au Canada, constituerait une infraction +sous le régime d’une loi fédérale punissable d’un em- +prisonnement maximal d’au moins dix ans. +(2) Paragraphs 36(2)(a) to (c) of the French ver- +sion of the Act are replaced by the following: +a) être déclaré coupable au Canada d’une infraction +prévue sous le régime d’une loi fédérale punissable par +mise en accusation ou de deux infractions prévues +sous le régime de toute loi fédérale qui ne découlent +pas des mêmes faits; +b) être déclaré coupable, à l’extérieur du Canada, +d’une infraction qui, commise au Canada, constitue- +rait une infraction sous le régime d’une loi fédérale +punissable par mise en accusation ou de deux infrac- +tions qui ne découlent pas des mêmes faits et qui, +commises au Canada, constitueraient des infractions +sous le régime de toute loi fédérale; +c) commettre, à l’extérieur du Canada, une infraction +qui, commise au Canada, constituerait une infraction +sous le régime d’une loi fédérale punissable par mise +en accusation; +(3) Subsection 36(2) of the Act is amended by +adding “or” at the end of paragraph (b), by strik- +ing out “or” at the end of paragraph (c) and by +repealing paragraph (d). +(4) Section 36 of the Act is amended by adding the +following after subsection (2): +Transborder criminality +(2.1) A foreign national is inadmissible on grounds of +transborder criminality for committing, on entering +Canada, a prescribed offence under an Act of Parliament. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Immigration and Refugee Protection Act +Section +53 + +Page 65 +(5) The portion of subsection 36(3) of the Act be- +fore paragraph (a) is replaced by the following: +Application +(3) The following provisions govern subsections (1) to +(2.1): +(6) Paragraph 36(3)(b) of the English version of +the Act is replaced by the following: +(b) inadmissibility under subsections (1) to (2.1) may +not be based on a conviction in respect of which a +record suspension has been ordered and has not been +revoked or ceased to have effect under the Criminal +Records Act, or in respect of which there has been a fi- +nal determination of an acquittal; +(7) The portion of paragraph 36(3)(e) of the En- +glish version of the Act before subparagraph (i) +is replaced by the following: +(e) inadmissibility under subsections (1) to (2.1) may +not be based on an offence +54 Paragraph 37(1)(a) of the French version of +the Act is replaced by the following: +a) être membre d’une organisation dont il y a des mo- +tifs raisonnables de croire qu’elle se livre ou s’est livrée +à des activités faisant partie d’un plan d’activités cri- +minelles organisées par plusieurs personnes agissant +de concert en vue de la perpétration d’une infraction +prévue sous le régime d’une loi fédérale punissable par +mise en accusation ou de la perpétration, hors du +Canada, d’une infraction qui, commise au Canada, +constituerait une telle infraction, ou se livrer à des ac- +tivités faisant partie d’un tel plan; +55 Paragraph 55(3)(b) of the Act is replaced by +the following: +(b) has reasonable grounds to suspect that the perma- +nent resident or the foreign national is inadmissible +on grounds of security, violating human or interna- +tional rights, serious criminality, criminality, trans- +border criminality or organized criminality. +56 Paragraph 58(1)(c) of the Act is replaced by +the following: +(c) the Minister is taking necessary steps to inquire +into a reasonable suspicion that they are inadmissible +on grounds of security, violating human or interna- +tional rights, serious criminality, criminality, trans- +border criminality or organized criminality; +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Immigration and Refugee Protection Act +Sections 53-56 + +Page 66 +57 Subsection 68(4) of the Act is replaced by the +following: +Termination and cancellation +(4) If the Immigration Appeal Division has stayed a re- +moval order against a permanent resident or a foreign +national who was found inadmissible on grounds of seri- +ous criminality, criminality or transborder criminality, +and they are convicted of another offence referred to in +subsection 36(1), the stay is cancelled by operation of law +and the appeal is terminated. +58 Paragraph 100(2)(b) of the French version of +the Act is replaced by the following: +b) il l’estime nécessaire, afin qu’il soit statué sur une +accusation pour une infraction prévue sous le régime +d’une loi fédérale punissable d’un emprisonnement +maximal d’au moins dix ans. +59 Paragraphs 101(2)(a) and (b) of the French +version of the Act are replaced by the following: +a) une déclaration de culpabilité au Canada pour une +infraction prévue sous le régime d’une loi fédérale pu- +nissable d’un emprisonnement maximal d’au moins +dix ans; +b) une déclaration de culpabilité à l’extérieur du +Canada pour une infraction qui, commise au Canada, +constituerait une infraction sous le régime d’une loi fé- +dérale punissable d’un emprisonnement maximal d’au +moins dix ans. +60 Paragraph 103(1)(b) of the French version of +the Act is replaced by the following: +b) il l’estime nécessaire, afin qu’il soit statué sur une +accusation pour une infraction prévue sous le régime +d’une loi fédérale punissable d’un emprisonnement +maximal d’au moins dix ans. +61 Subsection 105(1) of the French version of the +Act is replaced by the following: +Sursis +105 (1) La Section de la protection des réfugiés ou la +Section d’appel des réfugiés sursoit à l’étude de l’affaire si +la personne est visée par un arrêté introductif d’instance +pris au titre de l’article 15 de la Loi sur l’extradition pour +une infraction prévue sous le régime d’une loi fédérale +punissable d’un emprisonnement d’une durée maximale +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Immigration and Refugee Protection Act +Sections 56-61 + +Page 67 +égale ou supérieure à dix ans tant qu’il n’a pas été statué +en dernier ressort sur la demande d’extradition. +62 Paragraph 112(3)(b) of the French version of +the Act is replaced by the following: +b) il est interdit de territoire pour grande criminalité +pour déclaration de culpabilité au Canada pour une in- +fraction prévue sous le régime d’une loi fédérale pu- +nissable d’un emprisonnement maximal d’au moins +dix ans ou pour toute déclaration de culpabilité à l’ex- +térieur du Canada pour une infraction qui, commise +au Canada, constituerait une infraction sous le régime +d’une loi fédérale punissable d’un emprisonnement +maximal d’au moins dix ans; +63 (1) Subparagraph 113(e)(i) of the Act is re- +placed by the following: +(i) an applicant who is determined to be inadmissi- +ble on grounds of serious criminality with respect +to a conviction in Canada of an offence under an +Act of Parliament punishable by a maximum term +of imprisonment of at least 10 years for which a +term of imprisonment of less than two years — or +no term of imprisonment — was imposed, and +(2) Subparagraph 113(e)(ii) of the French version +of the Act is replaced by the following: +(ii) celui qui est interdit de territoire pour grande +criminalité pour déclaration de culpabilité à l’exté- +rieur du Canada pour une infraction qui, commise +au Canada, constituerait une infraction sous le ré- +gime d’une loi fédérale punissable d’un emprison- +nement maximal d’au moins dix ans, sauf s’il a été +conclu qu’il est visé à la section F de l’article pre- +mier de la Convention sur les réfugiés. +2019, c. 9 +An Act to amend certain Acts +and Regulations in relation to +firearms +64 (1) Subsection 22(1) of An Act to amend cer- +tain Acts and Regulations in relation to firearms +is replaced by the following: +An Act to amend certain Acts and to make certain +consequential amendments (firearms) +22 (1) Sections 1, 16 and 18 come into force on the +day on which section 64 of An Act to amend +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Immigration and Refugee Protection Act +Sections 61-64 + +Page 68 +certain Acts and to make certain consequential +amendments (firearms) comes into force. +(2) Section 22 of the Act is amended by adding the +following after subsection (2): +Order in council +(2.1) Subsections 3(2) and 4(2) and sections 19 to +21 come into force on a day to be fixed by order of +the Governor in Council. +Consequential Amendments +2019, c. 9 +An Act to amend certain Acts and +Regulations in relation to firearms +65 Subsection 3(2) of An Act to amend certain +Acts and Regulations in relation to firearms is +repealed. +66 Subsection 4(2) of the Act is repealed. +SOR/2002-227 +Immigration and Refugee Protection +Regulations +67 The portion of section 19 of the Immigration +and Refugee Protection Regulations before +paragraph (a) is replaced by the following: +Transborder crime +19 For the purposes of subsection 36(2.1) of the Act, in- +dictable offences under the following Acts of Parliament +are prescribed: +68 Paragraph 229(1)(d) of the Regulations is re- +placed by the following: +(d) a deportation order, if they are inadmissible under +paragraph 36(2)(b) or (c) of the Act on grounds of +criminality or under subsection 36(2.1) of the Act on +grounds of transborder criminality; +69 Paragraph 230(3)(c) of the Regulations is re- +placed by the following: +(c) is inadmissible under subsection 36(1) of the Act +on grounds of serious criminality, under subsection +36(2) of the Act on grounds of criminality or under +subsection 36(2.1) of the Act on grounds of transbor- +der criminality; +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +An Act to amend certain Acts and Regulations in relation to firearms +Sections 64-69 + +Page 69 +Coordinating Amendments +Bill S-4 +70 (1) Subsections (2) to (4) apply if Bill S-4, in- +troduced in the 1st session of the 44th Parliament +and entitled An Act to amend the Criminal Code +and the Identification of Criminals Act and to +make +related +amendments +to +other +Acts +(COVID-19 response and other measures) (in this +section referred to as the “other Act”), receives +royal assent. +(2) On the first day on which both section 2 of the +other Act and section 4 of this Act are in force +(a) the portion of subsection 110.1(7) of the +Criminal Code before paragraph (a) is re- +placed by the following: +Report to justice +(7) A peace officer who executes a warrant referred to in +subsection (5) or who conducts a search without a war- +rant under subsection (6) shall immediately make a re- +port to a justice having jurisdiction in respect of the mat- +ter and, in the case of an execution of a warrant, jurisdic- +tion in the province in which the warrant was issued, +showing +(b) the English version of subsection 110.2(4) of +the Criminal Code is replaced by the following: +Procedure +(4) If an order is made under subsection (1), all docu- +ments relating to, as the case may be, the order made un- +der that subsection, the order made under subsection +110.1(3), the warrant issued under subsection 110.1(5) or, +in the case of a search and seizure conducted without a +warrant under subsection 110.1(6), the report made un- +der subsection 110.1(7) shall — subject to any terms and +conditions that the provincial court judge considers de- +sirable in the circumstances, including, without limiting +the generality of the foregoing, any term or condition +concerning partial disclosure of a document, deletion of +any information or the occurrence of a condition — be +immediately placed in a packet and sealed by the judge, +and the packet shall be kept in the custody of the court in +a place to which the public has no access or in any other +place that the judge may authorize and shall not be dealt +with except in accordance with the terms and conditions +specified in the order or as varied under subsection (5). +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Coordinating Amendments +Section +70 + +Page 70 +(3) On the first day on which both section 2 of the +other Act and section 10 of this Act are in force, +(a) the portion of subsection 117.0101(8) of the +Criminal Code before paragraph (a) is re- +placed by the following: +Report to justice +(8) A peace officer who executes a warrant referred to in +subsection (6) or who conducts a search without a war- +rant under subsection (7) shall immediately make a re- +port to a justice having jurisdiction in respect of the mat- +ter and, in the case of an execution of a warrant, jurisdic- +tion in the province in which the warrant was issued, +showing +(b) the English version of subsection 117.0102(4) +of the Criminal Code is replaced by the follow- +ing: +Procedure +(4) If an order is made under subsection (1), all docu- +ments relating to, as the case may be, the order made un- +der that subsection, the order made under subsection +117.0101(3), the warrant issued under subsection +117.0101(6) or, in the case of a search and seizure con- +ducted without a warrant under subsection 117.0101(7), +the report made under subsection 117.0101(8) shall — +subject to any terms and conditions that the provincial +court judge considers desirable in the circumstances, in- +cluding, without limiting the generality of the foregoing, +any term or condition concerning partial disclosure of a +document, deletion of any information or the occurrence +of a condition — be immediately placed in a packet and +sealed by the judge, and the packet shall be kept in the +custody of the court in a place to which the public has no +access or in any other place that the judge may authorize +and shall not be dealt with except in accordance with the +terms and conditions specified in the order or as varied +under subsection (5). +(4) On the first day on which section 22 of the oth- +er Act and sections 4 and 10 of this Act are all in +force +(a) the portion of subsection 487.093(1) of the +Criminal Code before paragraph (a) is re- +placed by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Coordinating Amendments +Section +70 + +Page 71 +Duty of person executing certain warrants +487.093 (1) A person who executes a warrant issued +under subsection 110.1(5), 117.0101(6), 117.04(1), 199(1), +395(1) or 487(1) shall, during that execution, +(b) subsection 487.1(1) of the Criminal Code is +amended by adding the following after para- +graph (b): +(b.1) a warrant under subsection 110.1(5); +(b.2) a warrant under subsection 117.0101(6); +Bill C-5 +71 (1) Subsections (2) to (6) apply if Bill C-5, in- +troduced in the 1st session of the 44th Parliament +and entitled An Act to amend the Criminal Code +and the Controlled Drugs and Substances Act (in +this section referred to as the “other Act”), re- +ceives royal assent. +(2) On the first day on which both section 4 of the +other Act and section 14 of this Act are in force, +paragraph 95(2)(a) of the Criminal Code is re- +placed by the following: +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than 14 years; or +(3) On the first day on which both section 5 of the +other Act and section 14 of this Act are in force, +paragraph 96(2)(a) of the Criminal Code is re- +placed by the following: +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than 14 years; or +(4) On the first day on which both section 6 of the +other Act and section 14 of this Act are in force, +subsection 99(3) of the Criminal Code is replaced +by the following: +Punishment — other cases +(3) In any other case, a person who commits an offence +under subsection (1) is guilty of an indictable offence and +liable to imprisonment for a term of not more than 14 +years. +(5) On the first day on which both section 7 of the +other Act and section 14 of this Act are in force, +subsection 100(3) of the Criminal Code is re- +placed by the following: +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Coordinating Amendments +Sections 70-71 + +Page 72 +Punishment — other cases +(3) In any other case, a person who commits an offence +under subsection (1) is guilty of an indictable offence and +liable to imprisonment for a term of not more than 14 +years. +(6) On the first day on which both section 8 of the +other Act and section 14 of this Act are in force, +subsection 103(2.1) of the Criminal Code is re- +placed by the following: +Punishment — other cases +(2.1) In any other case, a person who commits an of- +fence under subsection (1) is guilty of an indictable of- +fence and liable to imprisonment for a term of not more +than 14 years. +2019, c. 9 +72 (1) In this section, other Act means An Act to +amend certain Acts and Regulations in relation +to firearms, chapter 9 of the Statutes of Canada, +2019. +(2) If subsection 3(2) of the other Act comes into +force before section 65 of this Act, then that sec- +tion 65 is deemed never to have come into force +and is repealed. +(3) If subsection 3(2) of the other Act comes into +force on the same day as section 65 of this Act, +then that section 65 is deemed to have come into +force before that subsection 3(2). +(4) If subsection 4(2) of the other Act comes into +force before section 66 of this Act, then that sec- +tion 66 is deemed never to have come into force +and is repealed. +(5) If subsection 4(2) of the other Act comes into +force on the same day as section 66 of this Act, +then that section 66 is deemed to have come into +force before that subsection 4(2). +Related Provision +Rights of Indigenous peoples +72.1 (1) The provisions enacted by this Act are to +be construed as upholding the rights of Indige- +nous peoples recognized and affirmed by section +35 of the Constitution Act, 1982, and not as abro- +gating or derogating from them. +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Coordinating Amendments +Sections 71-72 + +Page 73 +Definition of Indigenous peoples +(2) In subsection (1), Indigenous peoples has the +meaning assigned by the definition aboriginal +peoples of Canada in subsection 35(2) of the Con- +stitution Act, 1982. +Coming into Force +Order in council +73 (1) Subsections 5(1) and (2) and sections 9.1, +15, 16, 20, 21.2, 26 to 29, 32 to 36, 38, 40, 41 and 45 +come into force on a day or days to be fixed by or- +der of the Governor in Council. +30th day after royal assent +(1.1) Subsections 3(2) and 13(1.1) come into force +on the 30th day after the day on which this Act re- +ceives royal assent. +Order in council +(2) Sections 49 to 51 come into force on a day to be +fixed by order of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 32: An Act to amend certain Acts and to make certain consequential +amendments (firearms) +Coordinating Amendments +Sections 72-73 + +Page 74 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-224_4.txt b/task6_model_deployment/assets/C-224_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..63c8dae404c604977ca8bce7112c262fc8e60788 --- /dev/null +++ b/task6_model_deployment/assets/C-224_4.txt @@ -0,0 +1,171 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 20 +An Act to establish a national framework for +the prevention and treatment of cancers +linked to firefighting +ASSENTED TO +JUNE 22, 2023 +BILL C-224 + +Page 2 +SUMMARY +This enactment provides for the development of a national +framework designed to raise awareness of cancers linked to fire- +fighting with the goal of improving access for firefighters to can- +cer prevention and treatment. +The enactment also designates the month of January, in each +year, as “Firefighter Cancer Awareness Month”. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 20 +An Act to establish a national framework for the pre- +vention and treatment of cancers linked to firefight- +ing +[Assented to 22nd June, 2023] +Preamble +Whereas firefighters play a critical role in keeping +Canadians and their communities safe; +Whereas Canadians have a profound appreciation of +and respect for the dedicated firefighters who put +themselves in harm’s way to provide an essential +service; +Whereas firefighters face numerous occupational +hazards in performing their duties, including expo- +sure to toxic chemicals; +Whereas research has shown that exposure to some +of these chemicals may lead to the development of +various cancers; +Whereas awareness and education are crucial to +helping firefighters identify early signs of occupation- +al cancers so that they can seek testing and treat- +ment; +Whereas federal and provincial collaboration and in- +formation sharing can facilitate the prevention and +early detection of cancers linked to firefighting; +Whereas establishing national standards on occupa- +tional cancers linked to firefighting could help pro- +vide greater consistency across Canada; +And whereas the Government of Canada, through +the Memorial Grant Program for First Responders, +recognizes the service and sacrifice of first respon- +ders who have died as a result of their duties, includ- +ing firefighters who succumb to cancers brought +about by their employment, by providing a benefit to +the beneficiaries of those first responders; +2021-2022-2023 + +Page 4 +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the National Framework on +Cancers Linked to Firefighting Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Indigenous governing body means a council, govern- +ment or other entity that is authorized to act on behalf of +an Indigenous group, community or people that holds +rights recognized and affirmed by section 35 of the Con- +stitution Act, 1982. (corps dirigeant autochtone) +Minister means the Minister of Health. (ministre) +National Framework for the +Prevention and Treatment of +Cancers Linked to Firefighting +Development +3 (1) The Minister must develop a national framework +designed to raise awareness of cancers linked to firefight- +ing with the goal of improving access for firefighters to +cancer prevention and treatment. +Consultation +(2) In developing the national framework, the Minister +must consult with the representatives of the provincial +and territorial governments responsible for health, with +municipal governments, with Indigenous governing bod- +ies, with health care professionals, with scientists and +with stakeholders in the firefighting community. +Content +(3) The national framework may include measures to +(a) explain and support research on the link between +firefighting and certain types of cancer; +(b) identify the training, education and guidance +needs of health care and other professionals related to +2021-2022-2023 +Chapter 20: National Framework on Cancers Linked to Firefighting Act +Short Title +Preamble – Sections 1-3 + +Page 5 +the prevention and treatment of cancers linked to fire- +fighting and compile information relating to those +needs; +(c) make recommendations respecting regular screen- +ings for cancers linked to firefighting; +(d) promote research and improve data collection on +the prevention and treatment of cancers linked to fire- +fighting; +(e) promote information and knowledge sharing in re- +lation to the prevention and treatment of cancers +linked to firefighting; and +(f) prepare a summary of existing standards that rec- +ognize cancers linked to firefighting as occupational +diseases. +Reports to Parliament +Tabling of framework +4 (1) Within one year after the day on which this Act +comes into force, the Minister must prepare a report set- +ting out the national framework for the prevention and +treatment of cancers linked to firefighting and cause the +report to be tabled before each House of Parliament on +any of the first 15 days on which that House is sitting af- +ter the report is completed. +Publication +(2) The Minister must publish the report on the website +of the Department of Health within 10 days after the day +on which the report is tabled in both Houses of Parlia- +ment. +Report +5 (1) Within five years after the day on which the report +referred to in section 4 is tabled, the Minister must pre- +pare a report on the effectiveness of the national frame- +work and on the state of the prevention and treatment of +cancers linked to firefighting. +Tabling of report +(2) The Minister must cause the report to be tabled be- +fore each House of Parliament on any of the first 15 days +on which that House is sitting after the report is complet- +ed. +2021-2022-2023 +Chapter 20: National Framework on Cancers Linked to Firefighting Act +National Framework for the Prevention and Treatment of Cancers Linked to Firefighting +Sections 3-5 + +Page 6 +Firefighter Cancer Awareness +Month +Designation +6 Throughout Canada, in each year, the month of Jan- +uary is to be known as “Firefighter Cancer Awareness +Month”. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 20: National Framework on Cancers Linked to Firefighting Act +Firefighter Cancer Awareness Month +Section +6 + +Page 7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-226_4.txt b/task6_model_deployment/assets/C-226_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..21920e90b0a5cf5656b3c0de64d165e886772d48 --- /dev/null +++ b/task6_model_deployment/assets/C-226_4.txt @@ -0,0 +1,157 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 11 +An Act respecting the development of a +national strategy to assess, prevent and +address environmental racism and to +advance environmental justice +ASSENTED TO +JUNE 20, 2024 +BILL C-226 + +Page 2 +SUMMARY +This enactment requires the Minister of the Environment, in con- +sultation or cooperation with any interested persons, bodies, or- +ganizations or communities, to develop a national strategy to +promote efforts across Canada to address the harm caused by +environmental racism. It also provides for reporting require- +ments in relation to the strategy. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 11 +An Act respecting the development of a national +strategy to assess, prevent and address environmen- +tal racism and to advance environmental justice +[Assented to 20th June, 2024] +Preamble +Whereas the Government of Canada recognizes the +need to advance environmental justice across +Canada and the importance of continuing to work to- +wards eliminating racism and racial discrimination in +all their forms and manifestations; +Whereas a disproportionate number of people who +live in environmentally hazardous areas are mem- +bers of an Indigenous, racialized or other marginal- +ized community; +Whereas the establishing of environmentally haz- +ardous sites, including landfills and polluting indus- +tries, in areas inhabited primarily by members of +those communities could be considered a form of +racial discrimination; +Whereas the Government of Canada recognizes that +it is important to meaningfully involve all Canadians +— and, in particular, marginalized communities — in +the development of environmental policy and that +racial discrimination in the development of environ- +mental +policy +would +constitute +environmental +racism; +Whereas the Government of Canada is committed to +assessing and preventing environmental racism and +to providing affected communities with the opportu- +nity to participate in, among other things, finding so- +lutions to address harm caused by environmental +racism; +And whereas the Government of Canada recognizes +that collaboration and a coordinated national strate- +gy are key to promoting effective change and achiev- +ing environmental justice; +2021-2022-2023-2024 + +Page 4 +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the National Strategy Re- +specting Environmental Racism and Environmental +Justice Act. +Interpretation +Definition of Minister +2 In this Act, Minister means the Minister of the Envi- +ronment. +National Strategy Respecting +Environmental Racism and +Environmental Justice +National strategy +3 (1) The Minister must develop a national strategy to +promote efforts across Canada to advance environmental +justice and to assess, prevent and address environmental +racism. +Consultation +(2) In developing the strategy, the Minister must consult +or cooperate with any interested persons, bodies, organi- +zations or communities — including other ministers, rep- +resentatives of governments in Canada and Indigenous +communities — and ensure that it is consistent with the +Government of Canada’s framework for the recognition +and implementation of the rights of Indigenous peoples. +Content +(3) The strategy must include +(a) a study that includes +(i) an examination of the link between race, socio- +economic status and environmental risk, and +(ii) information and statistics relating to the loca- +tion of environmental hazards; and +2021-2022-2023-2024 +Chapter 11: National Strategy Respecting Environmental Racism and Environmental +Justice Act +Short Title +Preamble – Sections 1-3 + +Page 5 +(b) measures that can be taken to advance environ- +mental justice and assess, prevent and address envi- +ronmental racism and that may include +(i) possible amendments to federal laws, policies +and programs, +(ii) the involvement of community groups in envi- +ronmental policy-making, +(iii) compensation for individuals or communities, +and +(iv) the collection of information and statistics re- +lating to health outcomes in communities located in +proximity to environmental hazards. +Reports to Parliament +Tabling of national strategy +4 (1) Within two years after the day on which this Act +comes into force, the Minister must prepare a report set- +ting out the national strategy and cause it to be tabled in +each House of Parliament on any of the first 15 days on +which that House is sitting after it is completed. +Publication +(2) The Minister must publish the report on the website +of the Department of the Environment within 10 days af- +ter it has been tabled in both Houses of Parliament. +Report +5 Within five years after the report referred to in +section 4 has been tabled in both Houses of Parliament, +and every five years after that, the Minister must, in con- +sultation with the parties referred to in subsection 3(2), +prepare a report on the effectiveness of the national +strategy that sets out the Minister’s conclusions and rec- +ommendations, and cause the report to be tabled in each +House of Parliament on any of the first 15 days on which +that House is sitting after it is completed. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 11: National Strategy Respecting Environmental Racism and Environmental +Justice Act +National Strategy Respecting Environmental Racism and Environmental Justice +Sections 3-5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-228_4.txt b/task6_model_deployment/assets/C-228_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..7a02908fbf402652217cd7efd06f8b28c4b614b2 --- /dev/null +++ b/task6_model_deployment/assets/C-228_4.txt @@ -0,0 +1,237 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 6 +An Act to amend the Bankruptcy and +Insolvency Act, the Companies’ Creditors +Arrangement Act and the Pension Benefits +Standards Act, 1985 +ASSENTED TO +APRIL 27, 2023 +BILL C-228 + +Page 2 +SUMMARY +This enactment amends the Bankruptcy and Insolvency Act and +the Companies’ Creditors Arrangement Act to ensure that claims +in respect of unfunded liabilities or solvency deficiencies of pen- +sion plans and claims relating to the cessation of an employer’s +participation in group insurance plans are paid in priority in the +event of bankruptcy proceedings. +It also amends the Pension Benefits Standards Act, 1985 to pro- +vide for the tabling of an annual report respecting the solvency +of pension plans. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 6 +An Act to amend the Bankruptcy and Insolvency Act, +the Companies’ Creditors Arrangement Act and the +Pension Benefits Standards Act, 1985 +[Assented to 27th April, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Pension Protection Act. +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +2 (1) Subparagraph 60(1.5)(a)(ii) of the Bank- +ruptcy and Insolvency Act is amended by adding +the following after clause (A): +(A.1) an amount equal to the sum of all special +payments, determined in accordance with sec- +tion 9 of the Pension Benefits Standards Regula- +tions, 1985, that were required to be paid by the +employer to the fund referred to in sections 81.5 +and 81.6 to liquidate an unfunded liability or a +solvency deficiency, +(A.2) any amount required to liquidate any oth- +er unfunded liability or solvency deficiency of +the fund as determined at the time of the filing of +the notice of intention or of the proposal, if no +notice of intention was filed, +(2) Subparagraph 60(1.5)(a)(iii) of the Act is +amended by adding the following after clause +(A): +(A.1) an amount equal to the sum of all special +payments, determined in accordance with sec- +tion 9 of the Pension Benefits Standards +2021-2022-2023 + +Page 4 +Regulations, 1985, that would have been re- +quired to be paid by the employer to the fund re- +ferred to in sections 81.5 and 81.6 to liquidate an +unfunded liability or a solvency deficiency if the +prescribed plan were regulated by an Act of Par- +liament, +(A.2) any amount required to liquidate any oth- +er unfunded liability or solvency deficiency of +the fund as determined at the time of the filing of +the notice of intention or of the proposal, if no +notice of intention was filed, +3 (1) Paragraph 81.5(1)(b) of the Act is amended +by adding the following after subparagraph (i): +(i.1) an amount equal to the sum of all special pay- +ments, determined in accordance with section 9 of +the Pension Benefits Standards Regulations, 1985, +that were required to be paid by the employer to the +fund referred to in this section and section 81.6 to +liquidate an unfunded liability or a solvency defi- +ciency, +(i.2) any amount required to liquidate any other +unfunded liability or solvency deficiency of the +fund, +(2) Paragraph 81.5(1)(c) of the Act is amended by +adding the following after subparagraph (i): +(i.1) an amount equal to the sum of all special pay- +ments, determined in accordance with section 9 of +the Pension Benefits Standards Regulations, 1985, +that would have been required to be paid by the +employer to the fund referred to in this section and +section 81.6 to liquidate an unfunded liability or a +solvency deficiency if the prescribed plan were reg- +ulated by an Act of Parliament, +(i.2) any amount required to liquidate any other +unfunded liability or solvency deficiency of the +fund, +4 (1) Paragraph 81.6(1)(b) of the Act is amended +by adding the following after subparagraph (i): +(i.1) an amount equal to the sum of all special pay- +ments, determined in accordance with section 9 of +the Pension Benefits Standards Regulations, 1985, +that would be required to be paid by the employer +to the fund referred to in section 81.5 and this sec- +tion to liquidate an unfunded liability or a solvency +deficiency, +2021-2022-2023 +Chapter 6: An Act to amend the Bankruptcy and Insolvency Act, the Companies’ +Creditors Arrangement Act and the Pension Benefits Standards Act, 1985 +Bankruptcy and Insolvency Act +Sections 2-4 + +Page 5 +(i.2) any amount required to liquidate any other +unfunded liability or solvency deficiency of the +fund, +(2) Paragraph 81.6(1)(c) of the Act is amended by +adding the following after subparagraph (i): +(i.1) an amount equal to the sum of all special pay- +ments, determined in accordance with section 9 of +the Pension Benefits Standards Regulations, 1985, +that would have been required to be paid by the +employer to the fund referred to in section 81.5 and +this section to liquidate an unfunded liability or a +solvency deficiency if the prescribed plan were reg- +ulated by an Act of Parliament, +(i.2) any amount required to liquidate any other +unfunded liability or solvency deficiency of the +fund, +R.S., c. C-36 +Companies’ Creditors +Arrangement Act +5 (1) Subparagraph 6(6)(a)(ii) of the Companies’ +Creditors Arrangement Act is amended by +adding the following after clause (A): +(A.1) an amount equal to the sum of all special +payments, determined in accordance with sec- +tion 9 of the Pension Benefits Standards Regula- +tions, 1985, that were required to be paid by the +employer to the fund referred to in sections 81.5 +and 81.6 of the Bankruptcy and Insolvency Act +to liquidate an unfunded liability or a solvency +deficiency, +(A.2) any amount required to liquidate any oth- +er unfunded liability or solvency deficiency of +the fund as determined on the day on which pro- +ceedings commence under this Act, +(2) Subparagraph 6(6)(a)(iii) of the Act is amend- +ed by adding the following after clause (A): +(A.1) an amount equal to the sum of all special +payments, determined in accordance with sec- +tion 9 of the Pension Benefits Standards Regula- +tions, 1985, that would have been required to be +paid by the employer to the fund referred to in +sections 81.5 and 81.6 of the Bankruptcy and +2021-2022-2023 +Chapter 6: An Act to amend the Bankruptcy and Insolvency Act, the Companies’ +Creditors Arrangement Act and the Pension Benefits Standards Act, 1985 +Bankruptcy and Insolvency Act +Sections 4-5 + +Page 6 +Insolvency Act to liquidate an unfunded liability +or a solvency deficiency if the prescribed plan +were regulated by an Act of Parliament, +(A.2) any amount required to liquidate any oth- +er unfunded liability or solvency deficiency of +the fund as determined on the day on which pro- +ceedings commence under this Act, +R.S., c. 32 (2nd Supp.) +Pension Benefits Standards Act, +1985 +6 Section 40 of the Pension Benefits Standards +Act, 1985 is replaced by the following: +Annual report +40 (1) The Superintendent shall, after consultation with +the Chief Actuary of the Office of the Superintendent of +Financial Institutions and as soon as possible after the +end of each fiscal year, submit to the Minister a report on +(a) the operation of this Act during that year; and +(b) the success of pension plans in meeting the fund- +ing requirements, determined in accordance with sec- +tion 9, and the corrective measures taken or directed +to be taken to deal with any pension plans that are not +meeting the funding requirements. +Tabling in Parliament +(2) The Minister shall cause the report to be tabled in +each House of Parliament on any of the first 15 days on +which that House is sitting after the day the Minister re- +ceives it. +Transmission to provinces +(3) As soon as possible after the tabling of the report in +Parliament, the Superintendent shall transmit the report +to the relevant provincial ministers responsible for fi- +nance and provincial securities commissions. +Transitional Provisions +Exception — employers +7 (1) Sections 2 to 4 do not apply in respect of a +person who is an employer and who, on the day +before the day on which those sections come into +2021-2022-2023 +Chapter 6: An Act to amend the Bankruptcy and Insolvency Act, the Companies’ +Creditors Arrangement Act and the Pension Benefits Standards Act, 1985 +Companies’ Creditors Arrangement Act +Sections 5-7 + +Page 7 +force, participated in a prescribed pension plan +for the benefit of the person’s employees until +the fourth anniversary of the day on which this +Act comes into force. +Exception — companies +(2) Subsections 5(1) and (2) do not apply in re- +spect of a company that, on the day before the +day on which those subsections come into force, +participated in a prescribed pension plan for the +benefit of its employees until the fourth anniver- +sary of the day on which this Act comes into +force. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 6: An Act to amend the Bankruptcy and Insolvency Act, the Companies’ +Creditors Arrangement Act and the Pension Benefits Standards Act, 1985 +Transitional Provisions +Section +7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-22_4.txt b/task6_model_deployment/assets/C-22_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..5e71434c7063e3a8fa6d69cde227ea939f23c4f9 --- /dev/null +++ b/task6_model_deployment/assets/C-22_4.txt @@ -0,0 +1,434 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 17 +An Act to reduce poverty and to support the +financial security of persons with disabilities +by establishing the Canada disability benefit +and making a consequential amendment to +the Income Tax Act +ASSENTED TO +JUNE 22, 2023 +BILL C-22 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to reduce poverty and to support the +financial security of persons with disabilities by establishing the +Canada disability benefit and making a consequential amend- +ment to the Income Tax Act”. +SUMMARY +This enactment establishes the Canada disability benefit to re- +duce poverty and to support the financial security of working- +age persons with disabilities. It sets out general provisions for +the administration of the benefit and authorizes the Governor in +Council to implement most of the benefit’s design elements +through regulations. It also makes a consequential amendment +to the Income Tax Act. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +TABLE OF PROVISIONS +An Act to reduce poverty and to support the +financial security of persons with disabilities by +establishing the Canada disability benefit and +making a consequential amendment to the Income +Tax Act +Preamble +Short Title +Canada Disability Benefit Act +1 +Definitions +Definitions +2 +Purposes of Act +Purposes +3 +Canada Disability Benefit +Eligibility +4 +Payment of benefit +5 +General +Obligation to provide information +6 +Social Insurance Number +7 +Agreements +8 +Payments cannot be charged, etc. +9 +Consolidated Revenue Fund +10 +Appeals +10.1 +Regulations +Regulations +11 +Collaboration +11.1 +Progress Reports +Engagement and collaboration +11.2 +Parliamentary Review +Parliamentary review +12 +2021-2022-2023 + +Page 4 +Consequential Amendment to the +Income Tax Act +13 +Coming into Force +Order in council or first anniversary +14 +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 17 +An Act to reduce poverty and to support the financial +security of persons with disabilities by establishing +the Canada disability benefit and making a conse- +quential amendment to the Income Tax Act +[Assented to 22nd June, 2023] +Preamble +Whereas working-age persons with disabilities are +more likely to live in poverty than working-age per- +sons without disabilities, because of economic and +social exclusion; +Whereas persons with disabilities often face barriers +to employment, including work disincentives such as +the loss of income and other benefits as a result of +becoming employed; +Whereas persons with disabilities may face addition- +al barriers because of their gender, racialized or In- +digenous status or other intersecting statuses; +Whereas the Government of Canada is committed to +the economic and social inclusion of persons with +disabilities, as evidenced by its introduction of the +Accessible Canada Act; +Whereas the Canadian Charter of Rights and Free- +doms guarantees persons with disabilities the right +to the equal protection and equal benefit of the law +without discrimination; +Whereas reducing poverty contributes to the pro- +gressive realization of Canada’s international obliga- +tions under the United Nations Convention on the +Rights of Persons with Disabilities; +Whereas Canada aspires to be a world leader in the +eradication of poverty, and Parliament, with a view to +this objective, enacted the Poverty Reduction Act; +Whereas progress made by Canada in reducing +poverty for persons with disabilities and others con- +tributes to meeting the Sustainable Development +Goals of the United Nations; +2021-2022-2023 + +Page 6 +Whereas the Government of Canada seeks to build +on its successes in addressing poverty through pro- +viding benefits for seniors and for families with chil- +dren; +Whereas, in the spirit of “Nothing Without Us”, the +Government of Canada recognizes the importance, in +developing support measures for persons with dis- +abilities, of engaging with the disability community, +in accordance with the Accessible Canada Act, which +specifies that “persons with disabilities must be in- +volved in the development and design of laws, poli- +cies, programs, services and structures”; +And whereas Parliament recognizes the leading role +that the provinces and territories play in providing +supports and services to persons with disabilities and +the importance of engaging with them in developing +income supports and other support services; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Canada Disability Benefit +Act. +Definitions +Definitions +2 The following definitions apply in this Act. +disability has the same meaning as in section 2 of the +Accessible Canada Act. (handicap) +Minister means the Minister of Employment and Social +Development. (ministre) +Purposes of Act +Purposes +3 The purposes of this Act are to reduce poverty and to +support the financial security of working-age persons +with disabilities. +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Short Title +Preamble – Sections 1-3 + +Page 7 +Canada Disability Benefit +Eligibility +4 A person is eligible for a Canada disability benefit if +they meet the eligibility criteria set out in the regulations. +Payment of benefit +5 The Minister must, in accordance with the regulations, +pay a Canada disability benefit to a person who is eligible +for the benefit, applies or has an application made on +their behalf, in accordance with the regulations, and +meets any other conditions set out in the regulations. +General +Obligation to provide information +6 An applicant or the representative of an applicant who +is incapable of managing their own affairs must provide +the Minister with any information that the Minister may +require in respect of the application. +Social Insurance Number +7 The Minister is authorized to collect and use, for the +purposes of the administration and enforcement of this +Act, the Social Insurance Number of an applicant. +Agreements +8 (1) In order to carry out the purposes of this Act, the +Minister may enter into agreements with any department +or agency of the Government of Canada and may, with +the approval of the Governor in Council, enter into agree- +ments with any department or agency of a province. +Publication +(2) The Minister must make public any agreement en- +tered into under subsection (1). +Payments cannot be charged, etc. +9 A benefit under this Act +(a) is not subject to the operation of any law relating +to bankruptcy or insolvency; +(b) cannot be assigned, charged, attached or given as +security; +(c) cannot be retained by way of deduction, set-off or +compensation under any Act of Parliament other than +this Act; and +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Canada Disability Benefit +Sections 4-9 + +Page 8 +(d) is garnishable moneys for the purposes of the +Family Orders and Agreements Enforcement Assis- +tance Act. +Consolidated Revenue Fund +10 All benefits payable under this Act are to be paid out +of the Consolidated Revenue Fund. +Appeals +10.1 Subject to regulations, a person, or any other per- +son acting on their behalf, may appeal to a body identi- +fied in regulations made under paragraph 11(1)(i) in re- +spect of any decision +(a) relating to the person’s ineligibility for a Canada +disability benefit; +(b) relating to the amount of a Canada disability bene- +fit that the person has received or will receive; or +(c) prescribed by the regulations. +Regulations +Regulations +11 (1) The Governor in Council may make regulations +(a) respecting the eligibility criteria for a Canada dis- +ability benefit; +(b) respecting conditions that are to be met in order to +receive or to continue to receive a benefit; +(c) respecting the amount of a benefit or the method +for determining the amount; +(d) requiring a benefit to be indexed to inflation and +respecting the manner in which it is to be indexed; +(e) respecting payment periods and the amount to be +paid each period; +(f) respecting applications for a benefit, including reg- +ulations providing for an application process that is +without barriers, as defined in section 2 of the Acces- +sible Canada Act; +(g) respecting the amendment or rescission of deci- +sions made by the Minister; +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +General +Sections 9-11 + +Page 9 +(h) respecting reviews or reconsiderations of decisions +made under this Act; +(i) respecting appeals; +(j) respecting the circumstances in which retroactive +payments may be made to persons who do not apply +in the time specified in the regulations but are other- +wise eligible; +(k) respecting applications made on behalf of persons +who are incapable of managing their own affairs, pay- +ments to those persons and reviews, reconsiderations +or appeals commenced on their behalf; +(l) respecting the circumstances in which the Minister +may deem an applicant or beneficiary to be dead and +may determine their date of death if the applicant or +beneficiary has disappeared under circumstances that, +in the opinion of the Minister, raise beyond a reason- +able doubt a presumption that the applicant or benefi- +ciary is dead; +(m) respecting the application of this Act when an ap- +plicant or beneficiary dies; +(n) authorizing the Minister to correct administrative +errors; +(o) respecting the identification of debts due to Her +Majesty in right of Canada; +(p) respecting the recovery of overpayments and debts +due to Her Majesty in right of Canada, including limi- +tation or prescription periods; +(q) establishing offences punishable on summary con- +viction for the commission of any of the following acts +and setting fines or terms of imprisonment or both for +such offences: +(i) knowingly using false identity information or +another person’s identity information for the pur- +pose of obtaining a benefit for themselves, +(ii) counselling a person to apply for a benefit with +intent to steal all or a substantial part of it, +(iii) knowingly making false or misleading repre- +sentations in relation to an application; +(r) establishing a system of administrative monetary +penalties applicable to the commission of either or +both of the following acts and setting the amounts of +those penalties: +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Regulations +Section +11 + +Page 10 +(i) knowingly making false or misleading represen- +tations in relation to an application, +(ii) making an application for, and receiving, a ben- +efit while knowingly not being eligible to receive it; +(s) adapting section 44.2 of the Old Age Security Act +for the purpose of applying that section as adapted to +the verification of compliance or the prevention of +non-compliance with this Act and to the use of copies +as evidence; +(t) authorizing the Minister, for any purpose related +to verifying compliance or preventing non-compliance +with this Act, to require an applicant, a beneficiary or +the representative of an applicant or beneficiary who +is incapable of managing their own affairs, to be at a +suitable place — or to be available by audioconference +or videoconference or in any other suitable manner — +at a suitable time in order to provide any information +or any document that the Minister may require in re- +spect of the application; and +(u) generally, for carrying out the purposes and provi- +sions of this Act. +Amount of benefit +(1.1) In making regulations under paragraph (1)(c) re- +specting the amount of a benefit, the Governor in Council +must take into consideration +(a) the Official Poverty Line as defined in section 2 of +the Poverty Reduction Act; +(b) the additional costs associated with living with a +disability; +(c) the challenges faced by those living with a disabili- +ty in earning an income from work; +(d) the intersectional needs of disadvantaged individ- +uals and groups; and +(e) Canada’s international human rights obligations. +Regulations +(1.2) Within 12 months of this Act coming into force, the +Governor in Council must make regulations under para- +graphs 11(1)(a) to (f), (h), (i), (k) and (n) that are +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Regulations +Section +11 + +Page 11 +necessary to enable a Canada disability benefit to be paid +in accordance with this Act. +Distinguishing — classes +(2) Regulations made under subsection (1) may distin- +guish among different classes of applicants and benefi- +ciaries. +Collaboration +11.1 The Minister must provide persons with disabilities +from a range of backgrounds with meaningful and barri- +er-free opportunities to collaborate in the development +and design of the regulations, including regulations that +provide for the application process, eligibility criteria, the +amount of a benefit and the appeal process. +Progress Reports +Engagement and collaboration +11.2 (1) Within six months after the day on which this +Act comes into force, the Minister must table in the +House of Commons a report that sets out the manner in +which the obligation to engage and collaborate with the +disability community in relation to the development of +regulations has been implemented. +Regulatory process +(2) Within one year after the day on which this Act +comes into force, the Minister must cause to be tabled in +each House of Parliament a report on the progress made +in the regulatory process. +Referral to committee +(3) The report stands referred to the committee of each +House that may be designated or established for the pur- +pose of reviewing the report. +Publication +(4) The report must be published on the website of the +Department of Employment and Social Development. +Parliamentary Review +Parliamentary review +12 As soon as feasible after the first anniversary of the +day on which this section comes into force, after the third +anniversary of that day and after each subsequent fifth +anniversary, a review of this Act and of its administration +and operation is to be undertaken by a committee of the +Senate, of the House of Commons or of both Houses of +Parliament that may be designated or established for that +purpose. +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Regulations +Sections 11-12 + +Page 12 +R.S., c. 1 (5th Supp.) +Consequential Amendment to +the Income Tax Act +13 Paragraph 241(4)(d) of the Income Tax Act is +amended by adding the following after subpara- +graph (vii.5): +(vii.51) to an official solely for the purposes of the +administration and enforcement of the Canada +Disability Benefit Act or the evaluation or formula- +tion of policy for that Act, +Coming into Force +Order in council or first anniversary +14 This Act comes into force on a day to be fixed +by order of the Governor in Council, but no later +than the first anniversary of the day on which it +receives royal assent. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 17: Canada Disability Benefit Act +Consequential Amendment to the Income Tax Act +Sections 13-14 + +Page 13 + +Page 14 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-233_4.txt b/task6_model_deployment/assets/C-233_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c27c51013d17032ffc58179cf34055f625a6f2b6 --- /dev/null +++ b/task6_model_deployment/assets/C-233_4.txt @@ -0,0 +1,91 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 7 +An Act to amend the Criminal Code and the +Judges Act (violence against an intimate +partner) +ASSENTED TO +APRIL 27, 2023 +BILL C-233 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to require a justice, +before making a release order in respect of an accused who is +charged with an offence against their intimate partner, to consid- +er whether it is desirable, in the interests of the safety and secu- +rity of any person, to include as a condition of the order that the +accused wear an electronic monitoring device. +The enactment also amends the Judges Act to provide for con- +tinuing education seminars for judges on matters related to inti- +mate partner violence and coercive control in intimate partner +and family relationships. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 7 +An Act to amend the Criminal Code and the Judges +Act (violence against an intimate partner) +[Assented to 27th April, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1 (1) Subsection 515(4.2) of the Criminal Code is +amended by striking out “or” at the end of para- +graph (a.1) and by adding the following after that +paragraph: +(a.2) that the accused wear an electronic monitoring +device, if the Attorney General makes the request; or +(2) Paragraph 515(4.3)(c) of the Act is replaced by +the following: +(c) an offence in the commission of which violence +against a person was used, threatened or attempted, +including against the accused’s intimate partner; and +R.S., c. J-1 +Judges Act +2 Paragraph 60(2)(b) of the Judges Act is re- +placed by the following: +(b) establish seminars for the continuing education of +judges, including seminars on matters related to sexu- +al assault law, intimate partner violence, coercive con- +trol in intimate partner and family relationships and +social context, which includes systemic racism and +systemic discrimination; +3 The portion of subsection 62.1(1) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 + +Page 4 +Report — seminars +62.1 (1) Within 60 days after the end of each calendar +year, the Council should submit to the Minister a report +on the seminars referred to in paragraph 60(2)(b) on +matters related to sexual assault law, intimate partner vi- +olence, coercive control in intimate partner and family +relationships and social context, which includes systemic +racism and systemic discrimination, that were offered in +the preceding calendar year. The report should include +the following information: +Coming into Force +4 This Act comes into force on the 30th day after +the day on which it receives royal assent. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 7: An Act to amend the Criminal Code and the Judges Act (violence against +an intimate partner) +Judges Act +Sections 3-4 + +Page 5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-235_4.txt b/task6_model_deployment/assets/C-235_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e04532e6689b4e01eccc631e865e364fcb51933b --- /dev/null +++ b/task6_model_deployment/assets/C-235_4.txt @@ -0,0 +1,147 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 21 +An Act respecting the building of a green +economy in the Prairies +ASSENTED TO +DECEMBER 15, 2022 +BILL C-235 + +Page 2 +SUMMARY +This enactment requires the minister responsible for economic +development in the Prairie provinces, in collaboration with the +Minister of the Environment, the Minister of Transport, the Min- +ister of Industry, the Minister of Agriculture and Agri-Food, the +Minister of Finance and the Minister of Natural Resources, to de- +velop a framework for local cooperation and engagement in the +implementation of federal programs across various sectors to +build a green economy in the Prairie provinces. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 21 +An Act respecting the building of a green economy in +the Prairies +[Assented to 15th December, 2022] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Building a Green Prairie +Economy Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Indigenous governing body means a council, govern- +ment or other entity that is authorized to act on behalf of +an Indigenous group, community or people that holds +rights recognized and affirmed by section 35 of the Con- +stitution Act, 1982. (corps dirigeant autochtone) +Minister means the minister responsible for economic +development in the Prairie provinces. (ministre) +Framework for a Green Prairie +Economy +Development +3 (1) The Minister must, in collaboration with the Min- +ister of the Environment, the Minister of Transport, the +Minister of Industry, the Minister of Agriculture and +Agri-Food, the Minister of Finance and the Minister of +Natural Resources, develop a framework to coordinate +local cooperation and engagement in the implementation +of federal programs across various sectors, with the +2021-2022 + +Page 4 +objective of building a green economy in the Prairie +provinces. +Consultation +(2) In developing the framework, the Minister must con- +sult with provincial government representatives respon- +sible for transportation, environment and employment, +and with municipalities, Indigenous governing bodies, +the private sector and representatives of employers and +employees in that sector. +Exception +(2.1) The consultation process provided for under sub- +section (2) is only required if such a consultation process +is not already provided for under any other Act of Parlia- +ment or any Act of a province or by-law of a municipality. +Content +(3) The framework must include measures that promote +economic sustainability and growth and employment in +the Prairie provinces by +(a) addressing the limited or non-existent transporta- +tion options in small cities and communities, and ad- +vancing innovative solutions for public transportation +services in those cities and communities; +(b) fostering job creation and skills transfer, as evi- +denced by increased employment, in Prairie regions +that rely on traditional energy industries to enable +them to build a net-zero emissions green economy and +mitigate their impact on climate change; +(c) prioritizing projects that generate natural infras- +tructure and a clean environment, such as tree- +planting initiatives, solar energy projects and environ- +mental management of the boreal forest, and that +make use of all sources of energy, including nuclear +energy; +(d) supporting the continued development of clean +energy in fields such as agriculture, forestry, trans- +portation, manufacturing and tourism; +(e) establishing programs and projects that stimulate +a green economy, in a way that takes into account lo- +cal circumstances, and the participation of local busi- +nesses, governments and civil society organizations; +and +2021-2022 +Chapter 21: Building a Green Prairie Economy Act +Framework for a Green Prairie Economy +Section +3 + +Page 5 +(f) preparing infrastructure projects that facilitate +adaptation to climate change and mitigation of its ad- +verse effects. +Reports to Parliament +Tabling of framework +4 (1) Within 12 months after the day on which this Act +comes into force, the Minister must prepare a report set- +ting out the framework referred to in section 3 and cause +the report to be tabled in each House of Parliament on +any of the first 15 days on which that House is sitting af- +ter the report is completed. +Publication +(2) The Minister must publish the report on the depart- +mental website within 10 days after the report has been +tabled in both Houses of Parliament. +Report +5 Within two years after the report referred to in section +4 has been tabled in both Houses of Parliament, and ev- +ery five years after that, the Minister must, in collabora- +tion with the Minister of the Environment, the Minister +of Transport, the Minister of Industry, the Minister of +Agriculture and Agri-Food, the Minister of Finance and +the Minister of Natural Resources, prepare a report on +the progress and effectiveness of the framework, setting +out the Minister’s conclusions and recommendations, +and cause the report to be tabled in each House of Parlia- +ment on any of the first 15 days on which that House is +sitting after it is completed. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 21: Building a Green Prairie Economy Act +Framework for a Green Prairie Economy +Sections 3-5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-242_4.txt b/task6_model_deployment/assets/C-242_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..52d4125d08b0975551d842dd1586f63ce8c18cd5 --- /dev/null +++ b/task6_model_deployment/assets/C-242_4.txt @@ -0,0 +1,118 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 21 +An Act to amend the Immigration and +Refugee Protection Act (temporary resident +visas for parents and grandparents) +ASSENTED TO +JUNE 22, 2023 +BILL C-242 + +Page 2 +SUMMARY +This enactment amends the Immigration and Refugee Protection +Act to allow a parent or grandparent who applies for a tempo- +rary resident visa as a visitor to purchase private health insur- +ance outside Canada and to stay in Canada for a period of five +years. +It also requires the Minister of Citizenship and Immigration to +prepare and table a report in respect of a reduction to the mini- +mum income requirement that the child or grandchild must +meet in order for the visiting parent or grandparent to be able to +enter and remain in Canada for an extended period. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 21 +An Act to amend the Immigration and Refugee Pro- +tection Act (temporary resident visas for parents and +grandparents) +[Assented to 22nd June, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Reuniting Families Act. +2001, c. 27 +Immigration and Refugee +Protection Act +2 The Immigration and Refugee Protection Act +is amended by adding the following after sec- +tion 15: +Health insurance policy +15.1 A health insurance policy purchased from an insur- +ance company outside Canada that is approved by the +Minister satisfies any requirement in an instruction given +under subsection 15(4) that a foreign national who ap- +plies for a temporary resident visa in order to visit their +Canadian citizen or permanent resident child or grand- +child for an extended period must have private health in- +surance. +3 Section 29 of the Act is amended by adding the +following after subsection (2): +Extended period +(3) In the case of a temporary resident who is authorized +to enter and remain in Canada for an extended period in +order to visit a Canadian citizen or permanent resident +who is their child or grandchild, the period referred to in +subsection (2) is five years. +2021-2022-2023 + +Page 4 +Report to Parliament +Report +4 (1) The Minister of Citizenship and Immigra- +tion must prepare a report in respect of a reduc- +tion to the minimum income requirement that +the child or grandchild of a foreign national must +meet in order for the foreign national to be able +to enter and remain in Canada for an extended +period to visit that child or grandchild, including +in respect of any special circumstances to be tak- +en into account in the processing of temporary +resident visa applications and a review process +for the decisions made in relation to those appli- +cations. +Tabling +(2) The Minister must cause the report to be +tabled in each House of Parliament no later than +one year after this Act receives royal assent or, if +either House is not then sitting, on any of the +first 15 days on which that House is sitting. +Publication +(3) The Minister must publish the report on the +website of the Department of Citizenship and Im- +migration within 10 days after the day on which it +is tabled in a House of Parliament. +Explanation +5 If, within two years after this Act receives royal +assent, the Minister of Citizenship and Immigra- +tion does not provide for a reduction to the mini- +mum income requirement that the child or +grandchild of a foreign national must meet in or- +der for the foreign national to be able to enter +and remain in Canada for an extended period to +visit that child or grandchild or the circum- +stances or review process referred to in subsec- +tion 4(1), the Minister must table in each House +of Parliament a statement of the reasons for not +doing so. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 21: An Act to amend the Immigration and Refugee Protection Act (temporary +resident visas for parents and grandparents) +Report to Parliament +Sections 4-5 + +Page 5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-24_4.txt b/task6_model_deployment/assets/C-24_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..1f2518585cd3ac08b91e1c8a1d678891e39da05e --- /dev/null +++ b/task6_model_deployment/assets/C-24_4.txt @@ -0,0 +1,3721 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 7 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +JUNE 23, 2022 +BILL C-24 + +Page 2 +SUMMARY +This enactment grants the sum of $115,056,882,851 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 7 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 23rd June, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 2, +2022–23. +$115,056,882,851 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $115,056,882,851 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023, not other- +wise provided for, which is the total of the following +amounts: +(a) $110,368,266,209, which is the total of the amounts +of the items set out in the Proposed Schedule 1 in the +Annex to the Main Estimates for the fiscal year ending +March 31, 2023 and in Schedule 1 to this Act less the +total of the interim appropriations granted on account +2021-2022 + +Page 4 +of those items by Appropriation Act No. 1, 2022–23, +and +(b) $4,688,616,642, which is the total of the amounts of +the items set out in the Proposed Schedule 2 in the An- +nex to those Estimates and in Schedule 2 to this Act +less the total of the interim appropriations granted on +account of those items by Appropriation Act No. 1, +2022–23. +Purpose of each item +3 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2022. +Adjustments in accounts of Canada — Schedule 1 +4 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2024, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +Sections 2-5 + +Page 5 +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2023. +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +Section +5 + +Page 6 +SCHEDULE 1 +Based on the Main Estimates 2022–23, the amount granted is $ +out in this Schedule ($184,288,798,540) less the total of the inter +ation Act No. 1, 2022–23 ($73,920,532,331). +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote +No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CA +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relation +the Canada Pension Plan and the Employment Insuran +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlantiq +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1 +– Payments to the corporation for operating and capital +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtherance +section 8 of the Canada Council for the Arts Act +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1 +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the c +functions conferred on the Corporation under any +in accordance with the Corporation’s authority und +gage and Housing Corporation Act +CANADA POST CORPORATION +Société canadienne des postes +1 +– Payments to the Corporation for special purposes +CANADA SCHOOL OF PUBLIC SERVICE +École de la fonction publique du Canada +1 +– Program expenditures +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 7 +Vote +No. +Items +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1 +– Payments to the Corporation for operating expenditur +5 +– Payments to the Corporation for working capital +10 +– Payments to the Corporation for capital expenditures +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN COMMERCIAL CORPORATION +Corporation commerciale canadienne +1 +– Payments to the Corporation +CANADIAN DAIRY COMMISSION +Commission canadienne du lait +1 +– Program expenditures +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +5 +– Capital expenditures +CANADIAN GRAIN COMMISSION +Commission canadienne des grains +1 +– Program expenditures +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 8 +Vote +No. +Items +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arcti +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personne +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal y +CANADIAN INTERGOVERNMENTAL CONFERENCE SECR +Secrétariat des conférences intergouvernementales ca +1 +– Program expenditures +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 +Musée canadien de l’immigration du Quai 21 +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1 +– Payments to the Museum for operating and capital ex +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGE +Agence canadienne de développement économique d +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 9 +Vote +No. +Items +– Contributions +CANADIAN RACE RELATIONS FOUNDATION +Fondation canadienne des relations raciales +1 +– Payments to the Foundation for its activities, as referre +5(1)(c) of the Canadian Race Relations Foundation Act +CANADIAN RADIO-TELEVISION AND TELECOMMUNICA +Conseil de la radiodiffusion et des télécommunication +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +Telecommunications Fees Regulations, 2010, the Broa +Regulations, 1997 and the Unsolicited Telecommunica +and other revenues that it receives in that fiscal year f +the conduct of its operations, up to amounts approved +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1 +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN TOURISM COMMISSION +Commission canadienne du tourisme +1 +– Payments to the Commission +CANADIAN TRANSPORTATION ACCIDENT INVESTIGATI +BOARD +Bureau canadien d’enquête sur les accidents de transp +transports +1 +– Program expenditures +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR +CANADIAN MOUNTED POLICE +Commission civile d’examen et de traitement des plai +Gendarmerie royale du Canada +1 +– Program expenditures +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 10 +Vote +No. +Items +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +tions, including the provision of internal support servi +of that Act +COPYRIGHT BOARD +Commission du droit d’auteur +1 +– Program expenditures +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to deposit into the Inmate Welfare Fund reve +fiscal year from projects operated by inmates and fina +– Authority to operate canteens in federal institutions an +fiscal year, revenue from sales into the Inmate Welfar +– Payments, in accordance with terms and conditions pr +nor in Council, +(a) to or on behalf of discharged inmates who suffe +caused by participation in normal program activity +and +(b) to dependants of deceased inmates and discha +deaths resulted from participation in normal progr +stitutions +– Authority for the Minister of Public Safety and Emerge +ject to the approval of the Governor in Council, to ent +with any province for +(a) the confinement in institutions of that province +tenced, committed or transferred to a penitentiary; +(b) compensation for the maintenance of such pers +(c) payment in respect of the construction and rela +tions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +tions, including the provision of internal support servi +of that Act +5 +– Capital expenditures, including +(a) payments to Indigenous governing bodies or In +as defined in section 79 of the Corrections and Con +connection with the provision of correctional servi +referred to in section 81 of that Act; and +(b) payments to non-profit organizations involved +tions operations, provinces and municipalities tow +construction costs +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 11 +Vote +No. +Items +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1 +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) collaborative research agreements and research +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program; +(d) the provision of internal support services under +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +fice; +(b) activities undertaken under the Capital Experien +(c) the provision of internal support services under +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 12 +Vote +No. +Items +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of services relate +rience Canada — revenues that it receives in that fisca +sion of those services +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of I +dians at the discretion of the Minister of Crown-Ind +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 13 +Vote +No. +Items +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gover +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +L15 +– Loans to Indigenous claimants in accordance with term +proved by the Governor in Council for the purpose of +to research, development and negotiation of claims +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOP +Ministère de l’Emploi et du Développement social +1 +– Operating expenditures +– Authority to make recoverable expenditures in relation +the Canada Pension Plan and the Employment Insuran +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services to assist provinces in t +provincial programs funded under Labour Market +ments; +(b) the provision of internal support services under +(c) any amount charged to a Crown corporation un +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporation +(d) the portion of the Government Employees Com +mental or agency subrogated claim settlements re +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 14 +Vote +No. +Items +way of direct payments to the International Developm +exceed $911,436,000 in Canadian dollars in the fiscal y +L10 +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of loans to the International Development Associ +ceed $287,710,000 in United States dollars in the fisca +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1 +– Operating expenditures +– Canada’s share of expenses of the international fisher +– Authority to provide free office accommodation for the +commissions +– Authority to make recoverable advances in the amoun +international fisheries commissions of joint cost proje +– Authority to make recoverable advances for transporta +other shipping services performed for individuals, out +governments in the course of, or arising out of, the ex +navigation, including aids to navigation and shipping +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) in the course of, or arising from, the activities o +Guard; and +(b) from the provision of internal support services +that Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +– Authority to make payments to provinces, municipalit +authorities as contributions towards construction don +– Authority for the purchase and disposal of commercia +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +1 +– Operating expenditures, including those related to the +Canada’s representatives abroad, to the staff of those +the assignment of Canadians to the staffs of internatio +– Authority to make recoverable advances to internation +amounts not exceeding the amounts of the shares of +– Expenditures in respect of the provision of office acco +national Civil Aviation Organization +– Authority to make recoverable expenditures for assista +of distressed Canadian citizens and Canadian resident +cluding their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 15 +Vote +No. +Items +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadian F +(ii) trade missions and other international busin +vices, +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other dep +cies, Crown corporations and non-federal organ +(vi) specialized consular services +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including payments for other specified +provision of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and assis +ternational security, international development and +15 +– Payments made +(a) in respect of pension, insurance and social secu +arrangements for employees locally engaged outs +(b) in respect of the administration of such program +cluding premiums, contributions, benefit payment +ditures made in respect of such employees and for +the Treasury Board determines +20 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of direct payments for the purpose of contributio +financial institutions may not exceed $257,361,748 in t +L25 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of the purchase of shares of international financia +exceed $113,066,671 in United States dollars in the fis +is estimated in Canadian dollars at $147,321,230 +L30 +– Loans under paragraph 3(1)(a) of the International Fina +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services under +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 16 +Vote +No. +Items +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) o +tration Act of the Department +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services or the sale of products +tection and medical services; and +(b) the provision of internal support services under +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of I +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 17 +Vote +No. +Items +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gover +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services under +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +cy Act at the Office of the Superintendent of Bankr +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of T +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance ru +written opinions, under the Competition Act at the +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +L15 +– Payments under subsection 14(2) of the Department o +L20 +– Loans under paragraph 14(1)(a) of the Department of I +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services under +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 18 +Vote +No. +Items +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1 +– Operating expenditures +– Authority for total commitments, subject to allotment +of $52,571,272,691 for the purposes of Votes 1, 5 and +gardless of the year in which the payment of those co +(of which it is estimated that $28,418,149,125 will com +ture years) +– Authority, subject to the direction of the Treasury Boa +expenditures or advances in respect of materials supp +formed on behalf of, individuals, corporations, outsid +departments and agencies and other governments +– Payments +(a) in respect of pension, insurance and social secu +arrangements for employees locally engaged outs +(b) in respect of the administration of such program +cluding premiums, contributions, benefit payment +ditures made in respect of such employees and for +the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +cluding from the provision of internal support service +that Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +accordance with section 3 of The Defence Appropr +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or f +poses +15 +– Payments +(a) in respect of insurance and benefit programs or +members of the Regular Force and the Reserve Fo +Forces; and +(b) in respect of the administration of such program +cluding premiums, contributions, benefit payment +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 19 +Vote +No. +Items +expenditures made in respect of such members an +that the Treasury Board determines +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates un +and the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +and research products as part of the departmental +(e) the provision of internal support services under +nancial Administration Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1 +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +cluding from the provision of internal support service +that Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 20 +Vote +No. +Items +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures including expenditures on works +erty +– Authority to reimburse lessees of federal real property +for improvements authorized by the Minister of Public +ment Services +L10 +– The amount that may be outstanding at any time durin +on April 1, 2022 and ending on June 30, 2027 — for th +Vote L29g, Appropriation Act No. 2, 1967, as amended +vices Vote L15b, Appropriation Act No. 3, 1990–91, by +Works and Government Services Vote L7c, Appropria +and by Department of Public Works and Government +propriation Act No. 4, 2018–19 — is not to exceed $50 +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1 +– Operating expenditures +– Authority for the Minister of the Environment to engag +quired by different Boards at the remuneration that th +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +from the provision of services, the sale of information +of entrance fees, the granting of leases or the issuanc +thorizations, including +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring serv +oil sands; +(e) fees for entry to federal real property or federal +(f) permits; and +(g) services in respect of federal real property or fe +cluding the granting of surface leases to oil and ga +suance of licences for grazing +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +– Authority to make payments to provinces and municip +towards construction done by those bodies +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 21 +Vote +No. +Items +– Authority to make recoverable advances not exceedin +shares of provincial and outside agencies of the cost o +ing expenditures on other than federal property +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including ones to developing countries +eral Fund for the Implementation of the Montreal Prot +monetary payments or the provision of goods, equipm +DEPARTMENT OF TRANSPORT +Ministère des Transports +1 +– Operating expenditures +– Authority to make expenditures on other than federal +of, or arising out of the exercise of jurisdiction in, aero +– Authority for the payment of commissions for revenue +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1 +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +add tangible value to the property, payment of taxes, +utilities +– Expenditures related to, subject to the approval of the +(a) necessary remedial work on properties constru +firm price contracts and sold under the Veterans’ L +V-4), to correct defects for which neither the vetera +may be held financially responsible; and +(b) other work on other properties that is required +interest or right in those properties +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 22 +Vote +No. +Items +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATI +Ministère de la Diversification de l’économie de l’Oue +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR T +QUEBEC +Agence de développement économique du Canada po +Québec +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR NOR +Agence fédérale de développement économique pour +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOU +Agence fédérale de développement économique pour +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 23 +Vote +No. +Items +FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS C +Centre d’analyse des opérations et déclarations financ +1 +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1 +– Program expenditures, including payments in respect +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during th +from its activities +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfugié +1 +– Program expenditures +IMPACT ASSESSMENT AGENCY OF CANADA +Agence canadienne d’évaluation d’impact +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the conduct of assessments by a review panel; +(b) the provision of internal support services under +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +INTERNATIONAL DEVELOPMENT RESEARCH CENTRE +Centre de recherches pour le développement internat +1 +– Payments to the Centre +INTERNATIONAL JOINT COMMISSION (CANADIAN SEC +Commission mixte internationale (section canadienne +1 +– Program expenditures +– Expenses of the Canadian Section, including salaries +– Expenses of studies, surveys and investigations by the +ternational References +– Expenses of the Commission under the Canada-United +ter Quality Agreement +INVEST IN CANADA HUB +Investir au Canada +1 +– Program expenditures +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1 +– Program expenditures +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 24 +Vote +No. +Items +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +1 +– Operating expenditures +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of access to the collection and the +als from the collection; and +(b) the provision of internal support services under +5 +– Capital expenditures +LIBRARY OF PARLIAMENT +Bibliothèque du Parlement +1 +– Program expenditures +– Authority to expend revenues that it receives in the fis +activities +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +Labrador and related vessels, terminals and infrastruc +MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTE +Comité externe d’examen des griefs militaires +1 +– Program expenditures +MILITARY POLICE COMPLAINTS COMMISSION +Commission d’examen des plaintes concernant la pol +1 +– Program expenditures +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1 +– Payments to the Corporation for operating expenditur +NATIONAL CAPITAL COMMISSION +Commission de la capitale nationale +1 +– Payments to the Commission for operating expenditu +5 +– Payments to the Commission for capital expenditures +NATIONAL FILM BOARD +Office national du film +1 +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1 +– Payments to the Gallery for operating and capital expe +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 25 +Vote +No. +Items +5 +– Payments to the Gallery for the acquisition of objects f +lated costs +NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY +Musée national des sciences et de la technologie +1 +– Payments to the Museum for operating and capital ex +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +ter Telescope +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gén +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal y +NORTHERN PIPELINE AGENCY +Administration du pipe-line du Nord +1 +– Program expenditures +– Contributions +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of audit professional services to m +an Council of Legislative Auditors; and +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 26 +Vote +No. +Items +(b) the inquiries conducted under section 11 of the +OFFICE OF THE CHIEF ELECTORAL OFFICER +Bureau du directeur général des élections +1 +– Program expenditures +OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIA +Bureau du commissaire à la magistrature fédérale +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of administrative services and judicial training se +– Remuneration, allowances and expenses for judges, in +of the Supreme Court of Yukon, the Supreme Court of +ries and the Nunavut Court of Justice, not provided fo +5 +– Operating expenditures — Canadian Judicial Council +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1 +– Program expenditures +OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAG +Commissariat aux langues officielles +1 +– Program expenditures +OFFICE OF THE CONFLICT OF INTEREST AND ETHICS CO +Bureau du commissaire aux conflits d’intérêts et à l’ét +1 +– Program expenditures +OFFICE OF THE CORRECTIONAL INVESTIGATOR OF CAN +Bureau de l’enquêteur correctionnel du Canada +1 +– Program expenditures +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS +Bureau du directeur des poursuites pénales +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of prosecution and prosecution-re +(b) the provision to Crown corporations, non-feder +ternational organizations of optional prosecution a +services that are consistent with the Office’s mand +(c) the provision of internal support services under +OFFICE OF THE GOVERNOR GENERAL’S SECRETARY +Bureau du secrétaire du gouverneur général +1 +– Program expenditures +– Expenditures incurred for former Governors General, +for their spouses, during their lifetimes and for a perio +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 27 +Vote +No. +Items +following their deaths, in respect of the performance o +volve on them as a result of their having occupied the +eral +OFFICE OF THE INTELLIGENCE COMMISSIONER +Bureau du commissaire au renseignement +1 +– Program expenditures +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSIO +Commissariat à l’intégrité du secteur public +1 +– Program expenditures +– Contributions +OFFICE OF THE SENATE ETHICS OFFICER +Bureau du conseiller sénatorial en éthique +1 +– Program expenditures +OFFICE OF THE SUPERINTENDENT OF FINANCIAL INSTI +Bureau du surintendant des institutions financières +1 +– Program expenditures +OFFICES OF THE INFORMATION AND PRIVACY COMMIS +Commissariats à l’information et à la protection de la +1 +– Program expenditures — Office of the Information Com +5 +– Program expenditures — Office of the Privacy Commis +– Contributions — Office of the Privacy Commissioner +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANAD +Agence de développement économique du Pacifique +1 +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 28 +Vote +No. +Items +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +5 +– Capital expenditures +10 +– Amounts credited to the New Parks and Historic Sites +es specified in subsection 21(3) of the Parks Canada A +PARLIAMENTARY PROTECTIVE SERVICE +Service de protection parlementaire +1 +– Program expenditures +– Authority to expend revenues that it receives during th +from its activities +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du Canad +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of services to process record suspension applicat +victed of offences under federal Acts and regulations +PATENTED MEDICINE PRICES REVIEW BOARD +Conseil d’examen du prix des médicaments brevetés +1 +– Program expenditures +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services under +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 29 +Vote +No. +Items +in that fiscal year — revenues that it receives in that f +of products, the provision of inspection services and t +support services under section 29.2 of that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of staffing, assessment and counselling services +provision of internal support services under section 29 +REGISTRAR OF THE SUPREME COURT OF CANADA +Registraire de la Cour suprême du Canada +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +cluding from the provision of internal support service +that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIE +Comité externe d’examen de la Gendarmerie royale d +1 +– Program expenditures +SECRETARIAT OF THE NATIONAL SECURITY AND INTEL +OF PARLIAMENTARIANS +Secrétariat du Comité des parlementaires sur la sécur +renseignement +1 +– Program expenditures +SENATE +Sénat +1 +– Program expenditures, including payments in respect +Senators’ offices and an allowance in lieu of residence +Senate +– Contributions +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 30 +Vote +No. +Items +– Authority to expend revenues that it receives during th +from its activities +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of information te +the Shared Services Canada Act — revenues that it re +from the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ca +it incurs in that fiscal year — revenues that it receives +the provision of information technology services unde +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal y +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1 +– Payments to the Council that are referred to in paragra +Council of Canada Act +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +cluding from the provision of internal support service +that Act +TELEFILM CANADA +Téléfilm Canada +1 +– Payments to the corporation to be used for the purpos +film Canada Act +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +1 +– Payments to the corporation to be applied in payment +penditures over its revenues (exclusive of depreciatio +and reserves) in the operation of the Jacques-Cartier B +Bridge Ice Control Structure, the Melocheville Tunnel, +pass Bridge and the federal sections of the Honoré Me +Bonaventure Expressway and in the deconstruction o +Bridge +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 31 +Vote +No. +Items +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1 +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State who +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide for +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +– Authority to reuse any sums allotted and repaid to this +other appropriations +10 +Government-wide Initiatives +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year in support of the implementatio +ment initiatives in the federal public administration +20 +Public Service Insurance +– Payments, in respect of insurance, pension or benefit +rangements, or in respect of the administration of suc +ments, including premiums, contributions, benefits, fe +tures made in respect of the federal public administra +and in respect of any other persons that the Treasury +– Authority to expend any revenues or other amounts th +of insurance, pension or benefit programs or other ar +(a) to offset premiums, contributions, benefits, fees +in respect of those programs or arrangements; and +(b) to provide for the return to eligible employees o +under subsection 96(3) of the Employment Insuran +25 +Operating Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year by reason of the operating bud +the previous fiscal year +30 +Paylist Requirements +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year for +(a) requirements related to parental and maternity +(b) entitlements on cessation of service or employm +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 32 +Vote +No. +Items +(c) adjustments that have not been provided from +Adjustments, made to terms and conditions of serv +the federal public administration, including the Roy +Police, as well as of members of the Canadian Forc +35 +Capital Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year by reason of the capital budget +previous fiscal year +VETERANS REVIEW AND APPEAL BOARD +Tribunal des anciens combattants (révision et appel) +1 +– Program expenditures +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into pur +(c)(i) of Transport Vote 52d, Appropriation Act No. 1, 1 +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1 +– Payments to the Authority for the discharge of its man +Letters Patent and the Canada-Michigan Crossing Agr +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 + +Page 33 +ANNEXE 1 +D’après le Budget principal des dépenses 2022-2023, la somme +postes figurant à la présente annexe (184 288 798 540 $), moins +la Loi de crédits no1 pour 2022-2023 (73 920 532 331 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses d +dépenses en capital +ADMINISTRATION DU PIPE-LINE DU NORD +Northern Pipeline Agency +1 +– Dépenses du programme +– Contributions +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’ÉVALUATION D’IMPACT +Impact Assessment Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la réalisation d’évaluations par une commis +b) la prestation de services de soutien interne +de cette loi. +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +5 +– Dépenses en capital +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU C +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for th +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la vente de produit +vices d’inspection et de la prestation de services +vertu de l’article 29.2 de cette loi +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +lʼapprobation du Conseil du Trésor +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANA +Atlantic Canada Opportunities Agency +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for North +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +5 +– Dépenses en capital +10 +– Sommes créditées au Compte des nouveaux parc +les fins visées au paragraphe 21(3) de la Loi sur l +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1 +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BIBLIOTHÈQUE DU PARLEMENT +Library of Parliament +1 +– Dépenses du programme +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +1 +– Dépenses de fonctionnement +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les droits d’accès à la collection et les frais d +ments de celle-ci; +b) la prestation de services de soutien interne +de cette loi. +5 +– Dépenses en capital +BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDEN +DE LA SÉCURITÉ DES TRANSPORTS +Canadian Transportation Accident Investigation a +1 +– Dépenses du programme +BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU C +Office of the Correctional Investigator of Canada +1 +– Dépenses du programme +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU COMMISSAIRE À LA MAGISTRATURE +Office of the Commissioner for Federal Judicial A +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +la formation judiciaire +– Traitements, indemnités et dépenses pour les jug +adjoints de la Cour suprême du Yukon, de la Cou +du Nord-Ouest et de la Cour de justice du Nunavu +sur les juges +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +5 +– Dépenses de fonctionnement — Conseil canadien +BUREAU DU COMMISSAIRE AU RENSEIGNEMENT +Office of the Intelligence Commissioner +1 +– Dépenses du programme +BUREAU DU COMMISSAIRE AUX CONFLITS D’INTÉ +Office of the Conflict of Interest and Ethics Comm +1 +– Dépenses du programme +BUREAU DU CONSEILLER SÉNATORIAL EN ÉTHIQU +Office of the Senate Ethics Officer +1 +– Dépenses du programme +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagé +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services de poursuites et les services co +b) les services de poursuites et les services co +mandat du Bureau — fournis de manière facu +d’État et à des organisations non fédérales ou +c) les services de soutien internes fournis en v +cette loi. +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +BUREAU DU DIRECTEUR GÉNÉRAL DES ÉLECTIONS +Office of the Chief Electoral Officer +1 +– Dépenses du programme +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUD +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉ +Office of the Governor General’s Secretary +1 +– Dépenses du programme +– Dépenses relatives aux anciens gouverneurs géné +latives à leur conjoint, durant leur vie et pendant +décès, en lien avec l’exercice des attributions qui +de leurs fonctions de gouverneur général +BUREAU DU SURINTENDANT DES INSTITUTIONS F +Office of the Superintendent of Financial Institutio +1 +– Dépenses du programme +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services professionnels de vérification a +canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +teur général. +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ A +Canadian Centre for Occupational Health and Saf +1 +– Dépenses du programme +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLAR +DU CANADA +Financial Transactions and Reports Analysis Cen +1 +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ses activités, notam +services de soutien internes en vertu de l’article 2 +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +CENTRE DE RECHERCHES POUR LE DÉVELOPPEME +International Development Research Centre +1 +– Paiements au Centre +CHAMBRE DES COMMUNES +House of Commons +1 +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERI +Royal Canadian Mounted Police External Review +1 +– Dépenses du programme +COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAI +Military Grievances External Review Committee +1 +– Dépenses du programme +COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBL +Office of the Public Sector Integrity Commissione +1 +– Dépenses du programme +– Contributions +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +1 +– Dépenses du programme +COMMISSARIAT AUX LANGUES OFFICIELLES +Office of the Commissioner of Official Languages +1 +– Dépenses du programme +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1 +– Dépenses du programme — Commissariat à l’info +5 +– Dépenses du programme — Commissariat à la pr +– Contributions — Commissariat à la protection de +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES DROITS DE LA PE +Canadian Human Rights Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES GRAINS +Canadian Grain Commission +1 +– Dépenses du programme +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIR +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +COMMISSION CANADIENNE DU LAIT +Canadian Dairy Commission +1 +– Dépenses du programme +COMMISSION CANADIENNE DU TOURISME +Canadian Tourism Commission +1 +– Paiements à la Commission +COMMISSION CIVILE D’EXAMEN ET DE TRAITEMEN +RELATIVES À LA GENDARMERIE ROYALE DU CA +Civilian Review and Complaints Commission for +Mounted Police +1 +– Dépenses du programme +COMMISSION DE LA CAPITALE NATIONALE +National Capital Commission +1 +– Paiements à la Commission pour les dépenses de +5 +– Paiements à la Commission pour les dépenses en +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la fourniture de pro +tion, d’évaluation et de counseling et de la presta +tien internes en vertu de l’article 29.2 de cette loi +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1 +– Dépenses du programme +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1 +– Dépenses du programme +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1 +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +des demandes de suspension du casier présentée +condamnées pour des infractions à des lois ou rè +COMMISSION D’EXAMEN DES PLAINTES CONCERN +MILITAIRE +Military Police Complaints Commission +1 +– Dépenses du programme +COMMISSION DU DROIT D’AUTEUR +Copyright Board +1 +– Dépenses du programme +COMMISSION MIXTE INTERNATIONALE (SECTION +International Joint Commission (Canadian Sectio +1 +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +mission en vertu du mandat international qui lui +– Dépenses faites par la Commission en vertu de l’A +les États-Unis relatif à la qualité de l’eau dans les +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1 +– Paiements au Conseil au titre de l’alinéa 5a) de la +dien des normes +CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOM +CANADIENNES +Canadian Radio-television and Telecommunicatio +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci au titre du Règlement de 2010 sur les d +tion, du Règlement de 1997 sur les droits de licen +Règlement sur les droits relatifs aux télécommun +dans le cadre de ses autres activités, jusqu’à conc +approuvés par le Conseil du Trésor +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins géné +de la Loi sur le Conseil des Arts du Canada +CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS +Patented Medicine Prices Review Board +1 +– Dépenses du programme +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +cope de trente mètres +CORPORATION COMMERCIALE CANADIENNE +Canadian Commercial Corporation +1 +– Paiements à la Corporation +ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA +Canada School of Public Service +1 +– Dépenses du programme +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1 +– Paiements à la société pour les dépenses de fonct +penses en capital +FONDATION CANADIENNE DES RELATIONS RACIA +Canadian Race Relations Foundation +1 +– Paiements à la Fondation pour ses activités, au tit +Loi sur la Fondation canadienne des relations rac +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 43 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent nota +de services de soutien internes en vertu de l’artic +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +INVESTIR AU CANADA +Invest in Canada Hub +1 +– Dépenses du programme +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC +The Jacques-Cartier and Champlain Bridges Inc. +1 +– Paiements à la société à affecter au paiement de l’ +sur ses revenus – exception faite de l’amortissem +et des réserves – relativement à l’exploitation du +l’estacade du pont Champlain, du tunnel Meloche +nement de l’Île des Sœurs et des tronçons fédéra +cier et de l’autoroute Bonaventure et à la déconst +plain d’origine +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société pour les services de transp +de transport maritime entre la Nouvelle-Écosse e +dor, et les navires, terminaux et infrastructures co +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience intern +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 44 +No du crédit +Postes +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1 +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +sor, des engagements totalisant 52 571 272 691 $ +et 10 du ministère, quelle que soit l’année au cou +tué tout paiement afférent à l’un ou l’autre de ces +est estimé qu’une tranche de 28 418 149 125 $ de +années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ext +tères ou organismes fédéraux et d’autres adminis +rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +butions, y compris : +a) les montants versés à un bénéficiaire ou ce +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées +conseil, aux termes de l’article 3 de la Loi de 1 +fense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de déf +(iii) l’acquisition ou le transfert de fournitur +fins de défense. +15 +– Paiements effectués dans le cadre : +a) de programmes d’assurance et d’avantages +tentes pour les militaires de la force régulière +des Forces canadiennes; +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 45 +No du crédit +Postes +b) de l’administration de ces programmes ou +titre des primes, contributions, avantages soc +penses engagés pour ces militaires et pour d’a +nées par le Conseil du Trésor. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) les activités de pâturage et de reproduction +rages communautaires; +c) l’administration du programme « Agri-stabi +d) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 46 +No du crédit +Postes +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière o +et organismes fédéraux; +b) les services juridiques — conformes au ma +nis de manière facultative à des sociétés d’Éta +non fédérales ou internationales; +c) les services de soutien internes fournis en v +cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien interne +de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit pendant l’exercice jusqu +somme qui ne peut, à aucun moment pendant l’e +des soldes ci-après, disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 47 +No du crédit +Postes +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1 +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1 +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1 +– Dépenses de fonctionnement +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 48 +No du crédit +Postes +– Autorisation au ministre de l’Environnement d’en +conseils dont les commissions peuvent avoir bes +ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de lʼarticle 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +titre de contributions aux travaux de construction +nistrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des or +des organismes de l’extérieur, y compris les dépe +propriétés n’appartenant pas au gouvernement fé +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dével +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 49 +No du crédit +Postes +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +lite et l’insolvabilité, au Bureau du surintendan +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +Loi canadienne sur les coopératives et de la Lo +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Paiements effectués en vertu du paragraphe 14(2 +de l’Industrie +L20 +– Prêts effectués en vertu de l’alinéa 14(1)a) de la Lo +dustrie +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develo +1 +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +fectés par le gouvernement canadien au personn +tionaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation d +tionale +– Autorisation d’effectuer des dépenses recouvrabl +et résidents canadiens qui se trouvent en difficult +leurs personnes à charge, et pour rapatrier ces pe +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +du commerce international, +(iii) les services de développement des inv +(iv) les services de télécommunication inte +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 50 +No du crédit +Postes +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +niture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +curité internationale, le développement intern +diale. +15 +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +20 +– Aide financière fournie par le ministre des Affaire +tion avec le ministre des Finances, à titre de cont +financières internationales pour l’exercice 2022-2 +au paragraphe 12(2) de la Loi d’aide au développ +tutions financières), ne dépasse pas 257 361 748 $ +L25 +– Achat d’actions d’institutions financières internati +2022-2023 pour une somme d’au plus 113 066 67 +147 321 230 $ CAN —, effectué en conformité ave +la Loi d’aide au développement international (ins +grâce à l’aide financière fournie par le ministre de +consultation avec le ministre des Finances +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Lo +ternationale +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1 +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 51 +No du crédit +Postes +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Aide financière fournie par le ministre des Financ +tionale de développement, en vertu du paragraph +cords de Bretton Woods et des accords connexes +ments directs n’excédant pas, au total, 911 436 00 +l’exercice 2022-2023 +L10 +– Aide financière fournie par le ministre des Finance +tionale de développement par lʼoctroi de prêts qu +graphe 8(2) de la Loi sur les accords de Bretton W +connexes, ne peut excéder 287 710 000 $ US pou +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 52 +No du crédit +Postes +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1 +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +– Autorisation de faire des avances recouvrables po +port et d’arrimage et d’autres services de la marin +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +y compris les aides à la navigation et à la navigat +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contribu +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 53 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Relation +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Prêts à des revendicateurs autochtones, conformé +prouvées par le gouverneur en conseil, pour le pa +aux revendications autochtones (recherche, négo +documents) +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 54 +No du crédit +Postes +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Services +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1 +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bi +dans le cadre de l’exercice d’une compétence en +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 55 +No du crédit +Postes +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Se +1 +– Dépenses de fonctionnement pour la prestation d +locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada, de la Loi sur l’as +Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Dépenses en capital, y compris les dépenses relat +autres que des biens fédéraux +– Autorisation d’effectuer des remboursements à d +fédéraux ou de biens réels fédéraux relativement +ceux-ci autorisées par le ministre des Travaux pu +vernementaux +L10 +– Somme, n’excédant pas 50 000 000 $, qui peut êtr +cours de la période commençant le 1er avril 2022 +2027, au titre du crédit L29g (Finances) de la Loi d +tel qu’il a été modifié par le crédit L15b de la Loi d +1990-1991 (Approvisionnements et Services), par +crédits no 5 pour 2017-2018 (ministère des Travau +gouvernementaux) et par le crédit L10b de la Loi +2018-2019 (ministère des Travaux publics et des S +taux) +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 56 +No du crédit +Postes +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +5 +– Paiements au Musée à l’égard de l’acquisition d’o +Musée et des frais connexes +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 57 +No du crédit +Postes +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +OFFICE NATIONAL DU FILM +National Film Board +1 +– Dépenses du programme +ORGANISATION CANADIENNE D’ÉLABORATION DE +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development O +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +REGISTRAIRE DE LA COUR SUPRÊME DU CANADA +Registrar of the Supreme Court of Canada +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +DE SÉCURITÉ NATIONALE ET DE RENSEIGNEME +National Security and Intelligence Review Agenc +1 +– Dépenses du programme +SECRÉTARIAT DES CONFÉRENCES INTERGOUVERN +CANADIENNES +Canadian Intergovernmental Conference Secreta +1 +– Dépenses du programme +SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES +NATIONALE ET LE RENSEIGNEMENT +Secretariat of the National Security and Intelligen +Parliamentarians +1 +– Dépenses du programme +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 58 +No du crédit +Postes +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses autr +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augm +– Autorisation donnée au Conseil du Trésor de paye +urgentes ou imprévues — auxquelles il n’est pas +notamment pour lʼoctroi de nouvelles subvention +l’augmentation du montant de toute subvention p +des dépenses pour l’exercice, dans la mesure où +conformes au mandat du ministère ou de l’organ +sont effectuées +– Autorisation de réemployer les sommes affectées +d’autres crédits et versées au présent crédit +10 +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matièr +20 +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +sonnes déterminées par le Conseil du Trésor, pai +cadre des programmes d’assurance, de pension, +d’autres ententes — ou de l’administration de ces +tentes —, notamment au titre des primes, contrib +ciaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +dans le cadre des programmes d’assurance, de p +ciaux ou d’autres ententes : +a) pour compenser notamment les primes, co +ciaux, frais et autres dépenses liés à ces progr +tentes; +b) pour rembourser les employés admissibles +graphe 96(3) de la Loi sur l’assurance-emploi, +primes retenues. +25 +Report du budget de fonctionnement +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +l’exercice précédent +30 +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de servic +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 59 +No du crédit +Postes +c) des rajustements apportés aux modalités d +l’administration publique fédérale, notammen +du Canada, et des membres des Forces canad +pourvus par le crédit 15, Rajustements à la rém +35 +Report du budget des dépenses en capital +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +de l’exercice précédent +SÉNAT +Senate +1 +– Dépenses du programme, notamment les paieme +ment des bureaux des sénateurs et le versement +ment au président du Sénat au lieu de la mise à s +dence +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1 +– Dépenses du programme +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX AD +Administrative Tribunals Support Service of Cana +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1 +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +tirés, au cours de l’exercice, des activités des déte +caisse +– Autorisation d’exploiter des cantines dans les éta +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inc +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels dét +b) aux personnes à charge de détenus — libér +suite de leur participation à de telles activités. +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en +entente avec le gouvernement de toute province +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 60 +No du crédit +Postes +a) de l’incarcération, dans les établissements d +sonnes condamnées ou transférées dans un p +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +5 +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autoch +79 de la Loi sur le système correctionnel et la +condition, au titre d’un accord visé à l’article 8 +la prestation de services correctionnels; +b) aux organisations à but non lucratif prenan +tionnelles communautaires, aux provinces et +de contributions pour leurs travaux de constru +SERVICE DE PROTECTION PARLEMENTAIRE +Parliamentary Protective Service +1 +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +de technologie de l’information au titre de la Loi +Canada, les recettes perçues au cours de celui-ci +prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses en capital engagées au cours de cet ex +çues au cours de celui-ci qui proviennent de la pr +technologie de l’information au titre de la Loi sur +Canada +SOCIÉTÉ CANADIENNE DES POSTES +Canada Post Corporation +1 +– Paiements à la Société à des fins spéciales +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1 +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 61 +No du crédit +Postes +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1 +– Paiements à la Société pour les dépenses de fonc +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1 +– Paiements à la Société pour les dépenses de fonc +5 +– Paiements à la Société pour le fonds de roulemen +10 +– Paiements à la Société pour les dépenses en capit +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prév +Canada +TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISIO +Veterans Review and Appeal Board +1 +– Dépenses du programme +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +dits +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 1 (French) + +Page 62 +SCHEDULE 2 +Based on the Main Estimates 2022–23, the amount granted is $4 +in this Schedule ($6,251,488,857) less the total of the interim ap +Act No. 1, 2022–23 ($1,562,872,215). +Sums granted to Her Majesty by this Act for the fiscal year end +following fiscal year ending March 31, 2024 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) fees, related to border operations, for the provi +use of a facility or for a product, right or privilege; +(b) payments received under contracts entered int +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +5 +– Capital expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 2 + +Page 63 +ANNEXE 2 +D’après le Budget principal des dépenses 2022-2023, la somme a +figurant à la présente annexe (6 251 488 857 $), moins le total de +crédits no1 pour 2022-2023 (1 562 872 215 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2024, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 7: Appropriation Act No. 2, 2022–23 +SCHEDULE 2 (French) + +Page 64 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-25_4.txt b/task6_model_deployment/assets/C-25_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..40889a69963183873ba4d335c9f50f10ad74803b --- /dev/null +++ b/task6_model_deployment/assets/C-25_4.txt @@ -0,0 +1,915 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 8 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +JUNE 23, 2022 +BILL C-25 + +Page 2 +SUMMARY +This enactment grants the sum of $8,795,403,218 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 8 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 23rd June, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 3, +2022–23. +$8,795,403,218 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $8,795,403,218 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (A) for that +fiscal year as set out in the schedule. +2021-2022 + +Page 4 +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2022. +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in the schedule +are deemed to have effect as of April 1, 2022. +Adjustments in accounts of Canada +5 An appropriation that is granted by this Act or any +other Act and referred to in the schedule may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +Sections 3-5 + +Page 5 +SCHEDULE +Based on the Supplementary Estimates (A), 2022–23, the amou +the items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote +No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF CA +Service canadien d’appui aux tribunaux administratifs +1a +– Program expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1a +– Payments to reimburse the Corporation for the amoun +en, grants, contributions and expenditures made, and +expenses incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the ca +ties or functions conferred on the Corporation unde +Parliament, in accordance with the Corporation’s a +Canada Mortgage and Housing Corporation Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1a +– Payments to the Authority for operating and capital ex +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AGE +Agence canadienne de développement économique d +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5a +– Capital expenditures +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1a +– Program expenditures +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) collaborative research agreements and research +(b) the grazing and breeding activities of the Comm +gram; +(c) the administration of the AgriStability program; +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 6 +Vote +No. +Items +(d) the provision of internal support services under +that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year from the provision of se +International Experience Canada — revenues that it re +cal year from the provision of those services +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +AFFAIRS +Ministère des Relations Couronne-Autochtones et des +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +performed on property that is not federal property and +vided in respect of that property +– Authority to provide, in respect of Indian and Inuit eco +ment activities, for the capacity development for India +the furnishing of materials and equipment +– Authority to sell electric power to private consumers in +when alternative local sources of supply are not availa +with terms and conditions approved by the Governor +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from the provision of internal support s +tion 29.2 of that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 7 +Vote +No. +Items +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOP +Ministère de l’Emploi et du Développement social +1a +– Operating expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from +(a) the provision of services to assist provinces in t +of provincial programs funded under Labour Marke +Agreements; +(b) the provision of internal support services under +that Act; +(c) any amount charged to a Crown corporation un +14(b) of the Government Employees Compensation +the litigation costs for subrogated claims for Crown +and +(d) the portion of the Government Employees Com +partmental or agency subrogated claim settlement +tion costs +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1a +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from the provision of internal support s +tion 29.2 of that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 8 +Vote +No. +Items +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF HEALTH +Ministère de la Santé +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +goods or services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +performed on property that is not federal property and +vided in respect of that property +– Authority to provide, in respect of Indian and Inuit eco +ment activities, for the capacity development for India +the furnishing of materials and equipment +– Authority to sell electric power to private consumers in +when alternative local sources of supply are not availa +with terms and conditions approved by the Governor +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from +(a) the provision of services or the sale of products +protection and medical services; and +(b) the provision of internal support services under +that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +goods or services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +10a +– The grants listed in any of the Estimates for the fiscal y +tions, which grants and contributions may include +(a) monetary payments or, in lieu of payment made +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 9 +Vote +No. +Items +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the G +cil in accordance with section 3 of The Defence App +1950 +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence purp +(iii) for the provision or transfer of supplies or fa +purposes +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection ci +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF TRANSPORT +Ministère des Transports +1a +– Operating expenditures +– Authority to make expenditures on other than federal p +course of, or arising out of, the exercise of jurisdiction +– Authority for the payment of commissions for revenue +the Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year including from the provision of internal support s +tion 29.2 of that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +LAW COMMISSION OF CANADA +Commission du droit du Canada +1a +– Program expenditures +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1a +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +water transportation services between Nova Scotia an +and Labrador and related vessels, terminals and infras +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 10 +Vote +No. +Items +PARKS CANADA AGENCY +Agence Parcs Canada +1a +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +wards the cost of undertakings carried out by those +5a +– Capital expenditures +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1a +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +provided for; +(b) contributions in respect of costs incurred by per +before Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services under +that Act +– The payment to each member of the Queen’s Privy Co +who is a minister without portfolio, or a minister of St +preside over a ministry of State, of a salary — paid an +for any period less than a year — that does not exceed +under the Salaries Act, rounded down to the nearest h +der section 67 of the Parliament of Canada Act, to min +preside over ministries of State +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from the sale of products, the provision of inspec +the provision of internal support services under sectio +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +the approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 11 +Vote +No. +Items +that it incurs in that fiscal year from the provision of in +nology services under the Shared Services Canada Ac +it receives in that fiscal year from the provision of thos +5a +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +penditures that it incurs in that fiscal year — revenues +that fiscal year from the provision of information techn +under the Shared Services Canada Act +TELEFILM CANADA +Téléfilm Canada +1a +– Payments to the corporation to be used for the purpos +Telefilm Canada Act +THE FEDERAL BRIDGE CORPORATION LIMITED +La Société des ponts fédéraux Limitée +1a +– Payments to the Corporation +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE + +Page 12 +ANNEXE +D’après le Budget supplémentaire des dépenses (A) 2022-2023, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1a +– Paiements à l’Administration pour les dépenses de +les dépenses en capital +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la vente de +tation de services d’inspection et de la prestation +internes en vertu de l’article 29.2 de cette loi +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1a +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +5a +– Dépenses en capital +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5a +– Dépenses en capital +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1a +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des commi +prévues; +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 13 +No du crédit +Postes +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du renseig +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +COMMISSION DU DROIT DU CANADA +Law Commission of Canada +1a +– Dépenses du programme +LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE +The Federal Bridge Corporation Limited +1a +– Paiements à la Société +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1a +– Paiements à la société pour les dépenses liées à sa +– Paiements à la société pour les dépenses en capita +– Paiements à la société pour les services de transpo +vices de transport maritime entre la Nouvelle-Éco +Labrador, et les navires, terminaux et infrastructu +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 14 +No du crédit +Postes +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +10a +– Subventions inscrites à tout budget des dépenses +contributions, y compris : +a) les montants versés à un bénéficiaire ou ce +tamment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées p +conseil, aux termes de l’article 3 de la Loi de 19 +défense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de défe +(iii) l’acquisition ou le transfert de fourniture +aux fins de défense. +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les ententes de recherche concertée et les se +b) les activités de pâturage et de reproduction +pâturages communautaires; +c) l’administration du programme « Agri-stabil +d) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PR +Department of Public Safety and Emergency Prep +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 15 +No du crédit +Postes +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1a +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’INDUSTRIE +Department of Industry +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1a +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 16 +No du crédit +Postes +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 17 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1a +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +raux dans le cadre de l’exercice d’une compétenc +nautique +– Autorisation de payer des commissions pour le re +nus en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1a +– Dépenses du programme +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADM +Administrative Tribunals Support Service of Cana +1a +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 18 +No du crédit +Postes +SERVICES PARTAGÉS CANADA +Shared Services Canada +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5a +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de technologie de l’information au titre de la +tagés Canada +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1a +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +TÉLÉFILM CANADA +Telefilm Canada +1a +– Paiements à la société devant servir aux fins prévu +film Canada +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 8: Appropriation Act No. 3, 2022–23 +SCHEDULE (French) + +Page 19 + +Page 20 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-288_4.txt b/task6_model_deployment/assets/C-288_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..35ca7ad1cd94cbfbdd559f4086cd0ca57f358e10 --- /dev/null +++ b/task6_model_deployment/assets/C-288_4.txt @@ -0,0 +1,104 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 10 +An Act to amend the Telecommunications +Act (transparent and accurate broadband +services information) +ASSENTED TO +JUNE 20, 2024 +BILL C-288 + +Page 2 +SUMMARY +This enactment amends the Telecommunications Act to require +Canadian carriers to make easily available certain information in +respect of the fixed broadband services that they offer. +It also requires the Canadian Radio-television and Telecommuni- +cations Commission to hold public hearings to inform its deter- +minations on how Canadian carriers are to fulfill this obligation. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 10 +An Act to amend the Telecommunications Act (trans- +parent and accurate broadband services information) +[Assented to 20th June, 2024] +Preamble +Whereas transparency and accuracy of information +are important to allow Canadians to make informed +decisions when choosing a Canadian carrier for fixed +broadband services and to increase competition +within the telecommunications industry; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +1993, c. 38 +Telecommunications Act +1 The Telecommunications Act is amended by +adding the following after section 24.1: +Definition of fixed broadband service +24.2 (1) In this section, fixed broadband service +means any high-speed data transmission service provid- +ed to a fixed location using cable, fibre optics, wireless +access, satellite or any similar transmission system. +Information required +(2) A Canadian carrier that offers fixed broadband ser- +vices shall make the following information available to +the public, in the form and manner specified by the Com- +mission: +(a) service quality metrics during peak periods; +(b) typical download and upload speeds during peak +periods; and +2021-2022-2023-2024 + +Page 4 +(c) any other information required by the Commis- +sion that is in the public’s interest. +Public hearings +(3) For the purposes of subsection (2), the Commission +shall hold public hearings to determine the following: +(a) the service quality metrics that are to be measured +and the manner in which they will be measured, as +well as the methodology that is to be used to ensure +that those metrics are representative of the different +fixed broadband services packages offered in different +regions across Canada; +(b) the methodology that is to be used to determine +what constitutes typical download and upload speeds +for different fixed broadband services packages of- +fered in different regions across Canada; +(c) the periods that are to be considered peak periods; +(d) the types of Canadian carriers, if any, that should +be excluded, in whole or in part, from the application +of subsection (2); +(e) the types of transmission systems in respect of +which the information referred to in subsection (2) is +to be provided; +(f) the form and manner in which the information re- +ferred to in subsection (2) is to be provided to the pub- +lic to ensure that it is easily available, accessible and +simple to understand; and +(g) the measures that are to be taken, including in re- +spect of compliance monitoring and enforcement, to +ensure that the fixed broadband services provided by +Canadian carriers reflect the information made avail- +able under subsection (2). +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 10: An Act to amend the Telecommunications Act (transparent and accurate +broadband services information) +Telecommunications Act +Section +1 + +Page 5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-28_4.txt b/task6_model_deployment/assets/C-28_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..72446cfaadd7b9d835778394d843f1894687d0bf --- /dev/null +++ b/task6_model_deployment/assets/C-28_4.txt @@ -0,0 +1,84 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 11 +An Act to amend the Criminal Code (self- +induced extreme intoxication) +ASSENTED TO +JUNE 23, 2022 +BILL C-28 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to provide for crimi- +nal liability for violent crimes of general intent committed by a +person while in a state of negligent self-induced extreme intoxi- +cation. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II +CHAPTER 11 +An Act to amend the Criminal Code (self-induced ex- +treme intoxication) +[Assented to 23rd June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1995, c. 32, s. 1 +1 Section 33.1 of the Criminal Code and the head- +ing before it are replaced by the following: +Self-induced Extreme Intoxication +Offences of violence by negligence +33.1 (1) A person who, by reason of self-induced ex- +treme intoxication, lacks the general intent or voluntari- +ness ordinarily required to commit an offence referred to +in subsection (3), nonetheless commits the offence if +(a) all the other elements of the offence are present; +and +(b) before they were in a state of extreme intoxication, +they departed markedly from the standard of care ex- +pected of a reasonable person in the circumstances +with respect to the consumption of intoxicating sub- +stances. +Marked departure — foreseeability of risk and other +circumstances +(2) For the purposes of determining whether the person +departed markedly from the standard of care, the court +must consider the objective foreseeability of the risk that +the consumption of the intoxicating substances could +cause extreme intoxication and lead the person to harm +another person. The court must, in making the determi- +nation, also consider all relevant circumstances, includ- +ing anything that the person did to avoid the risk. +2021-2022 + +Page 4 +Offences +(3) This section applies in respect of an offence under +this Act or any other Act of Parliament that includes as +an element an assault or any other interference or threat +of interference by a person with the bodily integrity of +another person. +Definition of extreme intoxication +(4) In this section, extreme intoxication means intoxi- +cation that renders a person unaware of, or incapable of +consciously controlling, their behaviour. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 11: An Act to amend the Criminal Code (self-induced extreme intoxication) +Criminal Code +Section +1 + +Page 5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-29_4.txt b/task6_model_deployment/assets/C-29_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..b5ee4a216a607ed3635c22fefc2bcb988744b8b2 --- /dev/null +++ b/task6_model_deployment/assets/C-29_4.txt @@ -0,0 +1,527 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 8 +An Act to provide for the establishment of a +national council for reconciliation +ASSENTED TO +APRIL 30, 2024 +BILL C-29 + +Page 2 +SUMMARY +This enactment provides for the establishment of a national +council for reconciliation as an independent, non-political, per- +manent and Indigenous-led organization whose purpose is to +advance reconciliation between Indigenous peoples and non-In- +digenous peoples. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +TABLE OF PROVISIONS +An Act to provide for the establishment of a national +council for reconciliation +Preamble +Short Title +National Council for Reconciliation Act +1 +Interpretation +Definitions +2 +Establishment +Sending of articles of incorporation +3 +Not agent of His Majesty +4 +Qualified donee +5 +Purpose and Functions +Purpose +6 +Functions +7 +For greater certainty +7.1 +Bilateral Mechanisms +Bilateral Mechanisms +7.2 +Board of Directors +First board of directors +8 +Composition +9 +Nominations +10 +Indigenous persons +11 +Representativeness +12 +Knowledge and experience +13 +Term of office +14 +Election +15 +Disclosure of Information +Protocol +16 +Annual Reports +Report of Minister +16.1 +Report of Council +17 +2021-2022-2023-2024 + +Page 4 +Financial Report +Contents +18 +Dissolution +Distribution of property +19 +Coming into Force +Order in council +20 +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 8 +An Act to provide for the establishment of a national +council for reconciliation +[Assented to 30th April, 2024] +Preamble +Whereas, since time immemorial, First Nations and +Inuit peoples — and, post-contact, the Métis Nation +— have thrived on and managed and governed their +Indigenous lands; +Whereas, since the arrival of settlers and coloniza- +tion, Indigenous peoples have experienced assimila- +tionist policies, which must be addressed through +reconciliation; +Whereas reconciliation with Indigenous peoples is +recognized as a fundamental purpose of section 35 of +the Constitution Act, 1982; +Whereas that reconciliation requires collective efforts +from all peoples and the commitment of multiple +generations; +Whereas Indigenous peoples have their own collec- +tive identities, cultures, teachings and ways of life +and have, throughout history and to this day, contin- +ued to live in, use and occupy the lands that are now +in Canada; +Whereas the Government of Canada is committed to +achieving reconciliation with Indigenous peoples +through renewed nation-to-nation, government-to- +government and Inuit-Crown relationships based on +recognition of rights, respect, cooperation and part- +nership; +Whereas the Government of Canada is committed to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples; +Whereas reconciliation requires the revitalization and +celebration of Indigenous languages; +Whereas the Government of Canada recognizes the +need for the establishment of an independent, non- +political, permanent and Indigenous-led organization +to monitor, evaluate, conduct research and report on +2021-2022-2023-2024 + +Page 6 +the progress being made towards reconciliation, in- +cluding in relation to respect for and the protection +and promotion of the rights of Indigenous peoples, in +all sectors of Canadian society and by all govern- +ments in Canada, in order to address the Truth and +Reconciliation Commission of Canada’s Call to Action +number 53; +Whereas the Government of Canada recognizes the +need for such an organization to be a catalyst for in- +novative thought, dialogue and action; +And whereas the Government of Canada recognizes +the importance of the work of such an organization +as well as the need to cooperate with it and support it +in its contribution to advancing reconciliation, includ- +ing through the provision of information referred to +in the Truth and Reconciliation Commission of +Canada’s Call to Action number 55; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the National Council for Rec- +onciliation Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +Council means the corporation incorporated as a result +of the sending of the articles of incorporation and other +documents referred to in section 3. (Conseil) +governments means +the +Government +of +Canada, +provincial and local governments and Indigenous gov- +erning bodies. (gouvernements) +Indigenous governing body means a council, govern- +ment or other entity that is authorized to act on behalf of +an Indigenous group, community or people that holds +rights recognized and affirmed by section 35 of the Con- +stitution Act, 1982. (corps dirigeant autochtone) +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Short Title +Preamble – Sections 1-2 + +Page 7 +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982. (peuples autoch- +tones) +Minister means the Minister of Crown-Indigenous Rela- +tions. (ministre) +transitional committee means the National Council for +Reconciliation Transitional Committee established by the +Minister under section 19 of the Department of Crown- +Indigenous Relations and Northern Affairs Act. (comité +de transition) +Act prevails +(2) In the event of any inconsistency between this Act +and the Canada Not-for-profit Corporations Act, or any- +thing issued, made or established under that Act, this Act +prevails to the extent of the inconsistency. +Establishment +Sending of articles of incorporation +3 One of the members of the transitional committee au- +thorized to do so by the committee must send to the Di- +rector, as defined in subsection 2(1) of the Canada Not- +for-profit Corporations Act, articles of incorporation and +the other documents that are required under that Act to +effect the incorporation of the Council. +Not agent of His Majesty +4 The Council is not an agent of His Majesty in right of +Canada nor is it, for greater certainty, an entity governed +by the Financial Administration Act. +Qualified donee +5 The Council is deemed to be a qualified donee within +the meaning of the Income Tax Act. +Purpose and Functions +Purpose +6 The purpose of the Council is to advance reconciliation +between Indigenous peoples and non-Indigenous peo- +ples. +Functions +7 In carrying out its purpose, the Council is to +(a) monitor, evaluate and report annually on the Gov- +ernment of Canada’s post-apology progress towards +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Interpretation +Sections 2-7 + +Page 8 +reconciliation, to ensure that government accountabil- +ity for reconciling the relationship between Indige- +nous peoples and the Crown is maintained in the com- +ing years; +(b) monitor, evaluate and report on the progress be- +ing made towards reconciliation across all levels of +government and sectors of Canadian society, including +the progress being made towards the implementation +of the Truth and Reconciliation Commission of +Canada’s Calls to Action; +(b.1) ensure that reconciliation is consistent with the +protection and promotion of the rights of Indigenous +peoples, including by advancing a rights-based ap- +proach to self-determination; +(c) develop and implement a multi-year National Ac- +tion Plan for Reconciliation that includes +(i) research on practices that advance reconcilia- +tion in all sectors of Canadian society, by all gov- +ernments in Canada and at the international level, +(ii) policy development, and +(iii) public education programs; +(d) monitor policies and programs of the Government +of Canada, and federal laws, that affect Indigenous +peoples; +(e) recommend measures to promote, prioritize and +coordinate reconciliation in all sectors of Canadian so- +ciety and by all governments in Canada; +(f) educate the public about Indigenous peoples’ reali- +ties and histories and advocate for reconciliation in all +sectors of Canadian society and by all governments in +Canada; +(g) stimulate and promote innovative dialogue, part- +nerships between public and private sector bodies and +public initiatives aimed at reconciliation; +(h) monitor and report on the progress made on mea- +surable outcomes, including in relation to the Truth +and Reconciliation Commission of Canada’s Call to +Action number 55; and +(i) protect Indigenous language rights, including by +ensuring that, to promote and support the participa- +tion of Indigenous persons in the work of the Council, +translation and interpretation services are made avail- +able to them. +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Purpose and Functions +Section +7 + +Page 9 +For greater certainty +7.1 For greater certainty, +(a) nothing in this Act is to be construed as authoriz- +ing the Council to act on behalf of, or represent the in- +terests of, an Indigenous governing body; and +(b) no duty to consult an Indigenous group, commu- +nity or people that holds rights recognized and af- +firmed by section 35 of the Constitution Act, 1982 is +discharged by consulting or engaging with the Coun- +cil. +Bilateral mechanisms +Bilateral mechanisms +7.2 For greater certainty, if the Government of Canada +establishes or has established a bilateral mechanism with +an Indigenous governing body, that bilateral mechanism +is not affected by this Act. +Board of Directors +First board of directors +8 The persons whose names are set out in the notice of +directors sent under section 3 are to be jointly selected by +the Minister and the transitional committee, taking into +account sections 9, 11, 12 and 13 and the nominations re- +ferred to in subsection 10(1). +Composition +9 The Council’s board of directors is to be composed of a +minimum of nine and a maximum of 13 directors. +Nominations +10 (1) The board of directors is to include +(a) one director who may only be elected after having +been nominated by the Assembly of First Nations; +(b) one director who may only be elected after having +been nominated by Inuit Tapiriit Kanatami; +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Purpose and Functions +Sections 7-10 + +Page 10 +(c) one director who may only be elected after having +been nominated by the Métis National Council; and +(d) one director who may only be elected after having +been nominated by the Native Women’s Association of +Canada. +Vacancy — nominated directors +(2) If there is a vacancy among the directors referred to +in paragraphs (1)(a) to (d), the remaining directors may +exercise all the powers of the directors if the number of +directors on the Council’s board of directors constitutes a +quorum. +Application process +(3) The other directors are to be elected following an ap- +plication process established by the board of directors. +Indigenous persons +11 (1) At least two thirds of the directors must be In- +digenous persons. +Residents of territories +(2) At least two of the directors must be residents of +Yukon, the Northwest Territories or Nunavut. +Representativeness +12 (1) The Council’s board of directors must, to the ex- +tent possible, include representation from +(a) First Nations, Inuit and the Métis; +(a.1) Indigenous elders; +(a.2) Indigenous survivors of the discriminatory and +assimilationist policies of the Government of Canada +and their descendants; +(b) other peoples in Canada; +(c) Indigenous organizations, as defined in section 2 +of the Department of Indigenous Services Act, to re- +flect the diversity of arrangements that govern rela- +tionships between Indigenous communities and the +Government of Canada; +(d) youth, women, men and gender-diverse persons; +(e) various regions of Canada, including urban, rural +and remote regions; +(f) Indigenous persons whose first or second language +learned is French; and +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Board of Directors +Sections 10-12 + +Page 11 +(g) survivors of Canadian residential schools or their +descendants. +Gender diversity +(2) The composition of the board of directors must also, +to the extent possible, ensure and equitably reflect gen- +der diversity. +Knowledge and experience +13 (1) Each director must have knowledge and experi- +ence with respect to matters related to Indigenous peo- +ples and other matters related to the Council’s purpose. +Consultation +(2) To ensure that Indigenous views are heard in relation +to the advancement of reconciliation with Indigenous +peoples, the Council must consult with a variety of per- +sons with relevant knowledge, expertise or experience, +including elders, survivors of the discriminatory and as- +similationist policies of the Government of Canada and +Indigenous law practitioners. +Term of office +14 Directors are to hold office for any term of not more +than four years that will ensure as far as possible the ex- +piry in any one year of the terms of office of not more +than one third of the directors. A director is eligible to +serve for a maximum of two terms. +Election +15 Despite subsection 128(3) of the Canada Not-for- +profit Corporations Act, and subject to section 8, each di- +rector is to be elected by a special resolution, as defined +in subsection 2(1) of that Act, of the members of the +Council. +Disclosure of Information +Protocol +16 (1) Within six months after the day on which the +Council is incorporated, the Minister must, in collabora- +tion with the Council, develop a protocol respecting the +disclosure by the Government of Canada to the Council +of information that is relevant to the Council’s purpose. +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Board of Directors +Sections 12-16 + +Page 12 +Relevant information +(2) The protocol must allow, to the extent possible, the +Council to receive all the information it judges relevant to +fulfill its mission. +Declaration +(3) If the Minister fails to comply with the obligations set +out in subsections (1) and (2), the Council may apply to a +judge of the Federal Court for a declaration to that effect +or for any other appropriate order. +Annual Reports +Report of Minister +16.1 The Minister must, within six months after March +31 of each year, submit to the Council an annual report +setting out +(a) a comparison of the number of Indigenous and +non-Indigenous children in care, the reasons for their +apprehension and the total spending on preventive +and care services by child-welfare agencies; +(b) a comparison of the funding for the education of +Indigenous children on and off reserves; +(c) a comparison of the educational and income at- +tainments of Indigenous and non-Indigenous persons; +(d) the progress made on closing the gaps between In- +digenous and non-Indigenous communities in a num- +ber of health indicators, such as infant mortality, ma- +ternal health, suicide, mental health, addictions, life +expectancy, birth rates, infant and child health issues, +chronic diseases, illness and injury incidence, and the +availability of appropriate health services; +(e) the progress made on eliminating the overrepre- +sentation of Indigenous children in youth custody; +(f) the progress made on reducing the rate of criminal +victimization of Indigenous persons, including data +related to homicide, family violence and other crimes; +and +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Disclosure of Information +Sections 16-16.1 + +Page 13 +(g) the progress made on reducing the overrepresen- +tation of Indigenous persons in the justice and correc- +tional systems. +Report of Council +17 (1) The Council must, within three months after the +end of each financial year, submit to the Minister an an- +nual report setting out +(a) the +Government +of +Canada’s +post-apology +progress towards reconciliation; +(b) the progress being made towards reconciliation +across all levels of government and sectors of Canadi- +an society; and +(c) the Council’s recommendations respecting mea- +sures to promote, prioritize and coordinate reconcilia- +tion in all sectors of Canadian society and by all gov- +ernments in Canada. +Tabling in Parliament +(2) The Minister must cause a copy of the report to be +laid before each House of Parliament on any of the first +15 days on which that House is sitting after the day on +which the report is received. +Government response +(3) Within 60 days after the day on which the report un- +der subsection (2) is laid, the Prime Minister must, on +behalf of the Government of Canada, respond to the mat- +ters addressed by the report that are under the jurisdic- +tion of Parliament by publishing an annual report on the +state of Indigenous peoples that outlines the Government +of Canada’s plans for advancing reconciliation. +Financial Report +Contents +18 (1) Within six months after the end of each financial +year, the Council must make public +(a) the documents and information that are required +to be placed before the members of the Council under +section 172 of the Canada Not-for-profit Corpora- +tions Act; and +(b) a detailed statement of the Council’s investment +activities during that year, its investment portfolio as +at the end of that year and its management of funds +that it has received during the year. +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Annual Reports +Sections 16.1-18 + +Page 14 +Audit engagement +(2) The comparative financial statements referred to in +paragraph 172(1)(a) of the Canada Not-for-profit Corpo- +rations Act must be subject to an audit engagement. +Dissolution +Distribution of property +19 In the case of dissolution of the Council under Part 14 +of the Canada Not-for-profit Corporations Act, any +property remaining on liquidation after the discharge of +any liabilities of the Council, other than property referred +to in section 234 of that Act, is to be distributed to one or +more qualified donees, within the meaning of the Income +Tax Act, specified by the Minister, that have a similar +purpose to the Council. +Coming into Force +Order in council +20 This Act comes into force on a day to be fixed by or- +der of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 8: National Council for Reconciliation Act +Financial Report +Sections 18-20 + +Page 15 + +Page 16 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-2_4.txt b/task6_model_deployment/assets/C-2_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..24b45c7d91c0b326dc43760b8277ed01b6f92314 --- /dev/null +++ b/task6_model_deployment/assets/C-2_4.txt @@ -0,0 +1,2656 @@ +Page 1 +First Session, Forty-fourth Parliament, +70 Elizabeth II, 2021 +STATUTES OF CANADA 2021 +CHAPTER 26 +An Act to provide further support in +response to COVID-19 +ASSENTED TO +DECEMBER 17, 2021 +BILL C-2 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to provide further support in response +to COVID-19”. +SUMMARY +Part 1 amends the Income Tax Act and the Income Tax Regula- +tions to extend subsidies under the Canada Emergency Wage +Subsidy (CEWS), the Canada Emergency Rent Subsidy (CERS), +and the Canada Recovery Hiring Program until May 7, 2022, as +part of the response to the COVID-19 pandemic. Support under +the CEWS and the CERS would be available to the tourism and +hospitality sector and to the hardest-hit organizations that face +significant revenue declines. Eligible entities under these rules +would need to demonstrate a revenue decline over the course of +12 months of the pandemic, as well as a current-month revenue +decline. In addition, organizations subject to a qualifying public +health restriction would be eligible for support, if they have one +or more locations subject to a public health restriction lasting for +at least seven days that requires them to cease some or all of +their activities. Part 1 also allows the government to extend the +subsidies by regulation but no later than July 2, 2022. +Part 2 enacts the Canada Worker Lockdown Benefit Act to autho- +rize the payment of the Canada worker lockdown benefit in re- +gions where a lockdown is imposed for reasons related to +COVID-19. It also makes consequential amendments to the In- +come Tax Act and the Income Tax Regulations. +Part 3 amends the Canada Recovery Benefits Act to, among oth- +er things, +(a) extend the period within which a person may be eligible +for a Canada recovery sickness benefit or a Canada recovery +caregiving benefit; +(b) increase the maximum number of weeks in respect of +which a Canada recovery sickness benefit is payable to a per- +son from four to six; and +(c) increase the maximum number of weeks in respect of +which a Canada recovery caregiving benefit is payable to a +person from 42 to 44. +It also makes a related amendment to the Canada Recovery Ben- +efits Regulations. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021 + +Page 3 +Part 3.1 provides for the completion of a performance audit and +tabling of a report by the Auditor General of Canada in respect of +certain benefits. +Part 4 amends the Canada Labour Code to, among other things, +create a regime that provides for a leave of absence related to +COVID-19 under which an employee may take +(a) up to six weeks if they are unable to work because, +among other things, they have contracted COVID-19, have +underlying conditions that in the opinion of certain persons +or entities would make them more susceptible to COVID-19 or +have isolated themselves on the advice of certain persons or +entities for reasons related to COVID-19; and +(b) up to 44 weeks if they are unable to work because, for +certain reasons related to COVID-19, they must care for a +child who is under the age of 12 or a family member who re- +quires supervised care. +It also makes a related amendment to the Budget Implementa- +tion Act, 2021, No. 1. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act to provide further support in response to +COVID-19 +PART 1 +Income Tax Act +1 +PART 2 +Canada Worker Lockdown Benefit Act +Enactment of Act +Enactment +5 +An Act establishing the Canada +worker lockdown benefit +Short Title +Canada Worker Lockdown Benefit Act +1 +Definitions +Definitions +2 +PART 1 +Canada Worker Lockdown Benefit +Designation of region +3 +Eligibility +4 +Application +5 +Attestation +6 +Obligation to provide information +7 +Payment of benefit +8 +Amount of payment +9 +PART 2 +General +Regulations +10 +Replacement of May 7, 2022 +11 +Social Insurance Number +12 +Provision of information and documents +13 +Minister of Health +14 +2021 + +Page 6 +Payments cannot be charged, etc. +15 +Return of erroneous payment or overpayment +16 +Garnishment — financial institution +17 +Reconsideration of application +18 +Request for review +19 +Certificate of default +20 +Limitation or prescription period +21 +No interest payable +22 +Violations +23 +Limitation of imposition of penalties +24 +Rescission or reduction of penalty +25 +Recovery as debt due to Her Majesty +26 +Offences +27 +Designation — investigators +28 +Consolidated Revenue Fund +29 +Consequential Amendments +6 +PART 3 +Canada Recovery Benefits Act +9 +PART 3.1 +Review of Acts +19.1 +PART 4 +Canada Labour Code +20 +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +TABLE OF PROVISIONS + +Page 7 +70 ELIZABETH II +CHAPTER 26 +An Act to provide further support in response to +COVID-19 +[Assented to 17th December, 2021] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +PART 1 +R.S., c. 1 (5th Supp.) +Income Tax Act +Amendments to the Act +1 (1) The portion of subsection 125.7(1) of the In- +come Tax Act before the definition baseline remu- +neration is replaced by the following: +Definitions +(1) The following definitions apply in this section and in +subsections 163(2.901) and (2.902). +(2) Paragraphs (j) and (k) of the definition base +percentage in subsection 125.7(1) of the Act are re- +placed by the following: +(j) for the twentieth qualifying period, +(i) if the eligible entity’s revenue reduction percent- +age is greater than or equal to 50%, 25%, and +(ii) in any other case, the percentage determined by +the formula +0.625 × (A − 10%) +where +A +is the revenue reduction percentage; +(k) for the twenty-first qualifying period, +2021 + +Page 8 +(i) if the eligible entity’s revenue reduction percent- +age is greater than or equal to 50%, 10%, and +(ii) in any other case, the percentage determined by +the formula +0.25 × (A − 10%) +where +A +is the revenue reduction percentage; +(l) for the twenty-second qualifying period to the +twenty-sixth qualifying period, +(i) the lesser of 75% and the eligible entity’s rev- +enue reduction percentage for the qualifying peri- +od, if, for the qualifying period, +(A) the eligible entity’s revenue reduction per- +centage is greater than or equal to 40%, and +(B) either of the following conditions is met: +(I) the eligible entity is a qualifying tourism or +hospitality entity, or +(II) the eligible entity is subject to a qualifying +public health restriction, +(ii) if subparagraph (i) does not apply to the eligible +entity, the eligible entity’s revenue reduction per- +centage for the qualifying period is greater than or +equal to 50% and the prior year revenue decline of +the eligible entity is greater than or equal to 50%, +the lesser of 50% and the percentage determined by +the formula +1.6 × (A − 50%) + 10% +where +A +is the eligible entity’s revenue reduction per- +centage for the qualifying period, and +(iii) in any other case, nil; +(m) for the twenty-seventh qualifying period and the +twenty-eighth qualifying period, +(i) the lesser of 37.5% and one half of the eligible +entity’s revenue reduction percentage for the quali- +fying period, if, for the qualifying period, +(A) the eligible entity’s revenue reduction per- +centage is greater than or equal to 40%, and +(B) either of the following conditions is met: +(I) the eligible entity is a qualifying tourism or +hospitality entity, or +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 9 +(II) the eligible entity is subject to a qualifying +public health restriction, +(ii) if subparagraph (i) does not apply to the eligible +entity, the eligible entity’s revenue reduction per- +centage is for the qualifying period greater than or +equal to 50% and the prior year revenue decline of +the eligible entity is greater than or equal to 50%, +the lesser of 25% and the percentage determined by +the formula +0.8 × (A − 50%) + 5% +where +A +is the eligible entity’s revenue reduction per- +centage for the qualifying period, and +(iii) in any other case, nil; and +(n) for a qualifying period after the twentieth qualify- +ing period, a percentage determined by regulation in +respect of the eligible entity for the qualifying period +or, for a qualifying period after the twenty-eighth +qualifying period, if there is no percentage determined +by regulation for the qualifying period, nil. (pourcen- +tage de base) +(3) The definition current reference period in sub- +section 125.7(1) of the Act is amended by striking +out “and” at the end of paragraph (c.991) and by +adding the following after that paragraph: +(c.992) for the twenty-third qualifying period, De- +cember 2021; +(c.993) for the twenty-fourth qualifying period, Jan- +uary 2022; +(c.994) for the twenty-fifth qualifying period, Febru- +ary 2022; +(c.995) for the twenty-sixth qualifying period, March +2022; +(c.996) for the twenty-seventh qualifying period, +April 2022; +(c.997) for the twenty-eighth qualifying period, May +2022; and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 10 +(4) Subparagraph (i) of the description of A in +paragraph (b) of the definition executive compen- +sation repayment amount in subsection 125.7(1) of +the Act is replaced by the following: +(i) a percentage assigned to the eligible entity under +an agreement in respect of the seventeenth qualifying +period to the twenty-third qualifying period if +(A) the agreement is entered into by +(I) the eligible entity, +(II) an eligible entity, shares of the capital stock +of which are listed or traded on a stock exchange +or other public market, that controls the eligible +entity (referred to in this definition as the “pub- +lic parent corporation”), if the public parent cor- +poration received a deemed overpayment under +subsection (2) in respect of any of the seven- +teenth qualifying period to the twenty-third +qualifying period, and +(III) each other eligible entity that received a +deemed overpayment under subsection (2) in re- +spect of any of the seventeenth qualifying period +to the twenty-third qualifying period and was +controlled in that period by the eligible entity or +the public parent corporation, if any, +(B) the agreement is filed in prescribed form and +manner with the Minister, +(C) the agreement assigns, for the purposes of this +definition, a percentage in respect of each eligible +entity referred to in clause (A) of this subpara- +graph, +(D) the total of all the percentages assigned under +the agreement equals 100%, and +(E) the percentage allocated to any eligible entity +under the agreement would not result in an amount +allocated to the eligible entity in excess of the total +of all amounts of deemed overpayments of the eligi- +ble entity under subsection (2) for any of the seven- +teenth qualifying period to the twenty-third qualify- +ing period, +(i.1) a percentage assigned to the eligible entity under +an agreement in respect of the twenty-fourth qualify- +ing period and any subsequent qualifying period if +(A) the agreement is entered into by +(I) the eligible entity, +(II) the public parent corporation, if the public +parent corporation received a deemed overpay- +ment under subsection (2) in respect of the +twenty-fourth qualifying period or any subse- +quent qualifying period, and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 11 +(III) each other eligible entity that received a +deemed overpayment under subsection (2) in re- +spect of the twenty-fourth qualifying period or +any subsequent qualifying period and was con- +trolled in that period by the eligible entity or the +public parent corporation, if any, +(B) the agreement is filed in prescribed form and +manner with the Minister, +(C) the agreement assigns, for the purposes of this +definition, a percentage in respect of each eligible +entity referred to in clause (A) of this subpara- +graph, +(D) the total of all the percentages assigned under +the agreement equals 100%, and +(E) the percentage allocated to any eligible entity +under the agreement would not result in an amount +allocated to the eligible entity in excess of the total +of all amounts of deemed overpayments of the eligi- +ble entity under subsection (2) for the twenty- +fourth qualifying period and any subsequent quali- +fying period, and +(5) The description of B in paragraph (b) of the +definition +executive +compensation +repayment +amount in subsection 125.7(1) of the Act is re- +placed by the following: +B +is +(i) for the seventeenth qualifying period to the +twenty-third qualifying period, the lesser of +(A) the total of all amounts each of which is an +amount of a deemed overpayment under sub- +section (2) for each of the eligible entities de- +scribed in clause (i)(A) of the description of A +for the seventeenth qualifying period to the +twenty-third qualifying period, other than +amounts in respect of employees on leave with +pay, and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 12 +(B) the amount determined by the formula +C − D +where +C +is the executive remuneration of the eligi- +ble entity, or of the public parent corpora- +tion that controls the eligible entity, if any, +for the 2021 calendar year (prorated based +upon the number of days of the eligible en- +tity’s, or the public parent corporation’s, +fiscal periods in the calendar year, if those +fiscal periods are not the calendar year), +and +D +is the executive remuneration of the eligi- +ble entity, or of the public parent corpora- +tion that controls the eligible entity, if any, +for the 2019 calendar year (prorated based +upon the number of days of the eligible en- +tity’s, or the public parent corporation’s, +fiscal periods in the calendar year, if those +fiscal periods are not the calendar year), +and +(ii) for the twenty-fourth qualifying period and +any subsequent qualifying period, the lesser of +(A) the total of all amounts each of which is an +amount of a deemed overpayment under sub- +section (2) for each of the eligible entities de- +scribed in clause (i.1)(A) of the description of A +for the twenty-fourth qualifying period and any +subsequent qualifying period, other than +amounts in respect of employees on leave with +pay, and +(B) the amount determined by the formula +E + F − G +where +E +is the amount, if any, by which the amount +determined under clause (i)(B) exceeds the +amount determined under clause (i)(A), +F +is the executive remuneration of the eligi- +ble entity, or of the public parent corpora- +tion that controls the eligible entity, if any, +for the 2022 calendar year (prorated based +upon the number of days of the eligible en- +tity’s, or the public parent corporation’s, +fiscal periods in the calendar year, if those +fiscal periods are not the calendar year), +and +G +is the executive remuneration of the eligi- +ble entity, or of the public parent corpora- +tion that controls the eligible entity, if any, +for the 2019 calendar year (prorated based +upon the number of days of the eligible +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 13 +entity’s, or the public parent corporation’s, +fiscal periods in the calendar year, if those +fiscal periods are not the calendar year). +(montant du remboursement de la ré- +munération de la haute direction) +(6) Paragraph (a) of the definition prior reference +period in subsection 125.7(1) of the Act is amended +by striking out “and” at the end of subparagraph +(xxi) and by adding the following after subpara- +graph (xxii): +(xxiii) for the twenty-third qualifying period, De- +cember 2019, +(xxiv) for the twenty-fourth qualifying period, Jan- +uary 2020, +(xxv) for the twenty-fifth qualifying period, Febru- +ary 2020, +(xxvi) for the twenty-sixth qualifying period, +March 2019, +(xxvii) for the twenty-seventh qualifying period, +April 2019, and +(xxviii) for the twenty-eighth qualifying period, +May 2019; +(7) Subparagraphs (b)(i) and (ii) of the definition +prior reference period in subsection 125.7(1) of the +Act are replaced by the following: +(i) on March 1, 2019, the eligible entity was not car- +rying on business or otherwise carrying on its ordi- +nary activities and the qualifying period is any of +the first qualifying period to the fourth qualifying +period, or +(ii) the qualifying period is any of +(A) the first qualifying period to the fourth qual- +ifying period and the eligible entity elects for all +of the first qualifying period to the third qualify- +ing period, +(B) the fifth qualifying period to the qualifying +period referred to in paragraph (d) of the defini- +tion qualifying period and the eligible entity +elects for all of those qualifying periods, +(C) the fourteenth qualifying period to the sev- +enteenth qualifying period, if +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 14 +(I) on March 1, 2019, the eligible entity was +not carrying on business or otherwise carry- +ing on its ordinary activities, and +(II) the eligible entity elects for all of those +qualifying periods, or +(D) the twenty-sixth qualifying period to the +twenty-eighth qualifying period, if +(I) on March 1, 2019, the eligible entity was +not carrying on business or otherwise carry- +ing on its ordinary activities, and +(II) the eligible entity elects for all of those +qualifying periods; and +(8) The definition qualifying period in subsection +125.7(1) of the Act is amended by striking out +“and” at the end of paragraph (c.991) and by re- +placing paragraph (d) with the following: +(c.992) the period that begins on November 21, 2021 +and ends on December 18, 2021 (referred to in this +section as the “twenty-third qualifying period”); +(c.993) the period that begins on December 19, 2021 +and ends on January 15, 2022 (referred to in this sec- +tion as the “twenty-fourth qualifying period”); +(c.994) the period that begins on January 16, 2022 +and ends on February 12, 2022 (referred to in this sec- +tion as the “twenty-fifth qualifying period”); +(c.995) the period that begins on February 13, 2022 +and ends on March 12, 2022 (referred to in this section +as the “twenty-sixth qualifying period”); +(c.996) the period that begins on March 13, 2022 and +ends on April 9, 2022 (referred to in this section as the +“twenty-seventh qualifying period”); +(c.997) the period that begins on April 10, 2022 and +ends on May 7, 2022 (referred to in this section as the +“twenty-eighth qualifying period”); and +(d) a prescribed period that ends no later than July 2, +2022. (période d’admissibilité) +(9) Paragraph (b) of the definition qualifying re- +covery entity in subsection 125.7(1) of the Act is re- +placed by the following: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 15 +(b) it would be a qualifying entity for the qualifying +period if the definition qualifying entity were read +without reference to its paragraph (a); +(10) Subparagraph (e)(ii) of the definition qualify- +ing recovery entity in subsection 125.7(1) of the Act +is replaced by the following: +(ii) greater than 10% (or a percentage determined +by regulation for the qualifying period), if it is any +of the eighteenth qualifying period and subsequent +qualifying periods. (entité de relance admissible) +(11) Paragraph (d) of the definition recovery +wage subsidy rate in subsection 125.7(1) of the Act +is replaced by the following: +(d) for any of the twenty-second qualifying period and +subsequent qualifying periods, 50% or a percentage +determined by regulation for the qualifying period. +(taux de subvention salariale de relance) +(12) The portion of paragraph (a.1) of the defini- +tion rent subsidy percentage in subsection 125.7(1) +of the Act before the formula is replaced by the +following: +(a.1) if the qualifying period is any of the eighteenth +qualifying period to the twenty-eighth qualifying peri- +od, the percentage determined by the formula +(13) Paragraph (b) of the definition rent subsidy +percentage in subsection 125.7(1) of the Act is re- +placed by the following: +(b) for a qualifying period after the twenty-eighth +qualifying period, a percentage determined by regula- +tion in respect of the eligible entity or, if there is no +percentage determined by regulation for the qualifying +period, nil. (pourcentage de subvention pour le +loyer) +(14) The description of A in the definition rent +top-up percentage in subsection 125.7(1) of the Act +is replaced by the following: +A +is 25%, or a prescribed percentage, for any of the +eighth qualifying period to the twenty-eighth qualify- +ing period and nil, or a prescribed percentage, for +any subsequent qualifying period, +(15) Paragraphs (e) and (f) of the definition top- +up percentage in subsection 125.7(1) of the Act are +replaced by the following: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 16 +(e) for the twentieth qualifying period, the lesser of +15% and the percentage determined by the formula +0.75 × (A − 50%) +where +A +is the entity’s top-up revenue reduction percent- +age for the qualifying period; +(f) for the twenty-first qualifying period, the lesser of +10% and the percentage determined by the formula +0.5 × (A − 50%) +where +A +is the entity’s top-up revenue reduction percent- +age for the qualifying period; and +(g) for each qualifying period after the twenty-first +qualifying period, nil. (pourcentage compensatoire) +(16) Subsection 125.7(1) of the Act is amended by +adding the following in alphabetical order: +prior year revenue decline, of an eligible entity means, +the average of all percentages each of which would, if the +Act were read without reference to subsection 125.7(9) +and section 257, be the revenue reduction percentage of +the eligible entity for a qualifying period +(a) that is any of the first qualifying period to the thir- +teenth qualifying period (but including only one of the +tenth qualifying period or the eleventh qualifying peri- +od); and +(b) throughout which the eligible entity was +(i) carrying on its ordinary activities, or +(ii) not carrying on its ordinary activities because of +a public health restriction. (réduction du revenu +d’une année antérieure) +qualifying public health restriction, of an eligible entity +for a qualifying period, means that +(a) one or more qualifying properties of the eligible +entity — or of one or more specified tenants (within +the meaning of the definition public health restric- +tion) of the eligible entity — is subject to a public +health restriction for at least seven days in the qualify- +ing period; and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 17 +(b) it is reasonable to conclude that at least approxi- +mately 25% of the qualifying revenues of the eligible +entity — together with the qualifying revenues of any +specified tenants of the eligible entity — for the prior +reference period were derived from the restricted ac- +tivities. (restrictions sanitaires admissibles) +qualifying tourism or hospitality entity, for a qualify- +ing period, has the meaning assigned by regulation. (en- +tité touristique ou d’accueil admissible) +(17) The portion of paragraph (a) of the descrip- +tion of D in subsection 125.7(2) of the Act before +subparagraph (i) is replaced by the following: +(a) nil, if the qualifying period is any of the fifth quali- +fying period to the nineteenth qualifying period, un- +less +(18) The description of D in subsection 125.7(2) of +the Act is amended by striking out “and” at the +end of paragraph (a) and by adding the following +after that paragraph: +(a.1) nil, if the qualifying period is after the nine- +teenth qualifying period, and +(18.1) Section 125.7 of the Act is amended by +adding the following after subsection (2): +Exception +(2.01) Despite subsection (2), no overpayment on ac- +count of a qualifying entity’s liability under this Part for +the taxation year in which the qualifying period ends is +deemed to have arisen with respect to a qualifying entity +that is a publicly traded company or a subsidiary of such +a company if, in the qualifying period, it paid taxable div- +idends to an individual who is a holder of common +shares of the company or of the subsidiary of the compa- +ny. +(19) The formula in paragraph (b) of the descrip- +tion of D in subsection 125.7(2.1) of the Act is re- +placed by the following: +E × E.1 +(20) Paragraph (b) of the description of D in sub- +section 125.7(2.1) of the Act is amended by adding +the following after the description of E: +E.1 +is +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 18 +(i) $300,000 for the eighth qualifying period to the +twenty-first qualifying period, and +(ii) $1,000,000 for the twenty-second qualifying +period and subsequent qualifying periods; and +(21) The portion of subsection 125.7(14) of the Act +before the formula is replaced by the following: +Executive compensation +(14) The amount of a refund made by the Minister to an +eligible entity in respect of a deemed overpayment under +subsection (2) on a particular date under subsection +164(1.6), in respect of any of the seventeenth qualifying +period to the twenty-third qualifying period, is deemed to +be an amount that has been refunded to the eligible enti- +ty on that particular date (for the taxation year in which +the refund was made) in excess of the amount to which +the eligible entity was entitled as a refund under this Act +to the extent of the lesser of the amount of the refund and +the amount determined by the formula +(22) Section 125.7 of the Act is amended by adding +the following after subsection (14): +Executive compensation +(14.1) The amount of a refund made by the Minister to +an eligible entity in respect of a deemed overpayment un- +der subsection (2) on a particular date under subsection +164(1.6), in respect of any of the twenty-fourth qualifying +period and any subsequent qualifying period, is deemed +to be an amount that has been refunded to the eligible +entity on that particular date (for the taxation year in +which the refund was made) in excess of the amount to +which the eligible entity was entitled as a refund under +this Act to the extent of the lesser of the amount of the re- +fund and the amount determined by the formula +A − B +where +A +is the greater of +(a) the +executive +compensation +repayment +amount of the eligible entity, and +(b) with respect to a qualifying entity that is a +publicly traded company or a subsidiary of such a +company, the amount of taxable dividends paid by +the company or its subsidiary to an individual +who is a holder of common shares of the company +or of the subsidiary of the company; and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Section +1 + +Page 19 +B +is the total of all amounts deemed to be an excess re- +fund to the eligible entity under this subsection in re- +spect of refunds made after the particular date. +(23) Subsections (17) and (18) are deemed to have +come into force on August 29, 2021. +C.R.C., c. 945 +Related Amendments to the Income +Tax Regulations +2 Section 8901.1 of the Income Tax Regulations is +renumbered as subsection 8901.1(1) and the fol- +lowing is added after that subsection: +(2) For the purposes of subsection 125.7(1) of the Act, +qualifying tourism or hospitality entity, for a qualifying +period, means an eligible entity that meets the following +conditions: +(a) the entity has a prior year revenue decline greater +than or equal to 40%; and +(b) the total of all amounts, each of which is the eligi- +ble entity’s qualifying revenue for the prior reference +period for any of the first qualifying period to the thir- +teenth qualifying period (but including only one of the +tenth qualifying period or the eleventh qualifying peri- +od), was earned primarily from carrying on one or +more of the following activities: +(i) operating or managing a facility providing short- +term lodging, such as a hotel, a motel, a cottage, a +bed and breakfast or a youth hostel, +(ii) preparing and serving meals, snacks and bever- +ages made to order for immediate consumption on +or off the premises, +(A) such as a restaurant, a food truck, a cafete- +ria, a caterer, a coffee shop, a food concession, a +bar, a pub or a nightclub, and +(B) for greater certainty, not including the oper- +ation of a facility primarily engaged in retailing +food or beverage products, such as a supermar- +ket or a convenience store, +(iii) operating a travel agency or as a tour operator, +including: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Amendments to the Act +Sections 1-2 + +Page 20 +(A) acting as an agent for tour operators, trans- +portation companies and short-term lodging es- +tablishments in selling travel, tour and accom- +modation services, or +(B) arranging, assembling and marketing tours, +(iv) organizing, promoting, hosting, supporting or +participating in events that meet the artistic or cul- +tural interests of their patrons, including live per- +formances or exhibits intended for public viewing, +(v) preserving and exhibiting objects, sites and nat- +ural wonders of historical, cultural or educational +value, such as the operation of a museum, a historic +and heritage site, a zoo, a botanical garden or a na- +ture park, +(vi) organizing, promoting or supporting scenic +and sightseeing tours, such as sightseeing or dinner +cruises, steam train excursions, horse-drawn sight- +seeing rides, air-boat rides, hot-air balloon rides or +charter fishing services, +(vii) providing charter bus services, if +(A) the buses do not operate on fixed routes and +schedules, and +(B) the entire vehicle is rented, rather than indi- +vidual seats, +(viii) operating or managing an amusement or +theme park, which includes +(A) operating a variety of attractions, such as +mechanical rides, water rides, games, shows or +theme exhibits, and +(B) leasing space on a concession basis for these +operations, +(ix) operating or managing a facility or providing a +service that enables patrons to participate in recre- +ational activities, +(A) including +(I) fitness and recreational sports centres, +(II) downhill and cross-country ski/snow- +board areas, and equipment such as ski lifts +and tows (including revenues from equipment +rental services and ski/snowboard instruction +services provided at the area), +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Section +2 + +Page 21 +(III) the operation of docking and storage fa- +cilities for pleasure-craft owners, with or +without related activities, such as retailing fu- +el and marine supplies, boat repair and main- +tenance and rental services, +(IV) the operation of recreation and amuse- +ment facilities and services including estab- +lishments primarily engaged in maintaining +non-gambling coin-operated amusement de- +vices, in businesses operated by others, and +(V) other amusement activities, such as ama- +teur sports clubs, teams or leagues, archery or +shooting, ballroom dancing, river rafting, +curling clubs, mini golf and bowling, and +(B) excluding +(I) golf, golf instruction and the ownership or +operation of a facility that is a golf course, a +golf driving range, or a golf clubhouse, +(II) country clubs, and +(III) professional sports clubs, teams or +leagues or facilities used primarily by such or- +ganizations, +(x) operating or managing serviced or unserviced +sites to accommodate campers and their equipment +for tents, tent trailers, travel trailers and recreation- +al vehicles, excluding mobile home sites, +(xi) operating or managing an overnight recre- +ational camp, such as a children’s camp, a family +vacation camp or an outdoor adventure retreat, +(xii) operating or managing a hunting camp or a +fishing camp, +(xiii) operating or managing a duty-free retail store +at a land border crossing where the only exit route +is to the United States, +(xiv) operating or managing a facility that is pri- +marily engaged in exhibiting motion pictures, such +as a cinema or a drive-in theatre, +(xv) operating or managing an amusement arcade, +such as a family fun centre, an indoor play area, a +pinball arcade or a video game arcade, +(xvi) operating a facility allowing passengers to +board and leave a cruise ship, +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Section +2 + +Page 22 +(xvii) operating or managing an airport, including +renting hangar space and providing baggage han- +dling, cargo handling and aircraft parking services, +(xviii) operating or managing a casino, +(xix) promoting a destination or region in Canada +for the purpose of attracting tourism, +(xx) organizing, planning, promoting, hosting or +supporting: +(A) conventions, trade shows or festivals, or +(B) weddings, parties or similar events, and +(xxi) promoting the interests of the members of an +industry organization or association, if the mem- +bers are primarily engaged in activities described in +any of subparagraphs (i) to (xx). +3 Subsections 8901.2(2) to (7) of the Regulations +are repealed. +Coordinating Amendment +4 If the Regulations Amending the Income Tax +Regulations (COVID-19 — Twenty-Second Quali- +fying Period) are made by the Governor in Coun- +cil, subsections 8901.2(0.1) and (8) of the Income +Tax Regulations are repealed. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Sections 2-4 + +Page 23 +PART 2 +Canada Worker Lockdown +Benefit Act +Enactment of Act +Enactment +5 The Canada Worker Lockdown Benefit Act is +enacted as follows: +An Act establishing the Canada worker lockdown +benefit +Short Title +Short title +1 This Act may be cited as the Canada Worker Lock- +down Benefit Act. +Definitions +Definitions +2 The following definitions apply in this Act. +benefit period means the period set out in an order +made under subsection 3(1). (période de prestations) +competent authority means any entity lawfully entitled +to impose public health measures, including +(a) the Government of Canada; +(b) the government of a province or territory; +(c) a municipality; +(d) a public health authority; and +(e) a council, government or other entity that is au- +thorized to act on behalf of an Indigenous group, com- +munity or people that holds rights recognized and af- +firmed by section 35 of the Constitution Act, 1982. (au- +torité compétente) +COVID-19 means +the +coronavirus +disease +2019. +(COVID-19) +Her Majesty means Her Majesty in right of Canada. (Sa +Majesté) +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Section +5 + +Page 24 +lockdown benefit means a Canada worker lockdown +benefit referred to in section 8. (prestation de confine- +ment) +lockdown order means an order, regulation or other in- +strument made by a competent authority +(a) imposing, for reasons related to COVID-19, among +other measures, +(i) the closure to the public, in the region specified +in the order, regulation or other instrument, of +premises where persons carry out commercial ac- +tivities or provide services that are not essential to +preserving life, health, public safety or basic soci- +etal functioning, or +(ii) a requirement, applicable in the region speci- +fied in the order, regulation or other instrument, +that persons stay at home except for reasons that +are essential to preserving life, health, public safety +or basic societal functioning; and +(b) non-compliance with which is an offence or may +result in the imposition of a sanction, including an ad- +ministrative monetary penalty. (ordre de confine- +ment) +lockdown region means the region designated as a +lockdown region in an order made under subsection 3(1). +(région confinée) +medical practitioner means a person who is entitled to +practise medicine under the laws of a province. (méde- +cin) +Minister means the Minister of Employment and Social +Development. (ministre) +return of income means a return of income filed or re- +quired to be filed under Part I of the Income Tax Act in +respect of a taxation year, other than a return of income +filed under subsection 70(2) or 104(23), paragraph +128(2)(e) or subsection 150(4) of that Act. (déclaration +de revenu) +week means the period of seven consecutive days begin- +ning on and including Sunday. (semaine) +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 25 +PART 1 +Canada Worker Lockdown +Benefit +Designation of region +3 (1) The Governor in Council, on the recommendation +of the Minister, may, for the purposes of this Act, desig- +nate by order, for the period set out in the order, any re- +gion in Canada as a lockdown region. +Recommendation +(2) The Minister may make a recommendation only if +the Minister is of the opinion that it is in the public inter- +est to do so and that measures referred to in subpara- +graphs (a)(i) and (ii) of the definition lockdown order in +section 2 that are set out in one or more lockdown orders +apply in respect of a region for a period of at least 14 con- +secutive days or, if a lower number of days is fixed by reg- +ulation, that lower number of consecutive days. +Period +(3) The period referred to in subsection (1) must +(a) begin on the Sunday of the week in which the mea- +sures referred to in subsection (2) begin to apply in the +lockdown region, and +(b) end on the Saturday of the week in which those +measures cease to apply in the lockdown region. +Eligibility +4 (1) A person is eligible for a lockdown benefit for any +week that falls within the period beginning on October +24, 2021 and ending on May 7, 2022 and within a benefit +period if +(a) they have a valid Social Insurance Number; +(b) they were at least 15 years of age on the first day of +the week; +(c) they were resident and present in Canada during +the week; +(d) in the case of an application made in respect of a +week beginning in 2021, they had, for 2020 or in the +12-month period preceding the day on which they +make the application, a total income of at least $5,000 +from the following sources: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 26 +(i) employment, +(ii) self-employment, +(iii) benefits to which they were entitled under the +Canada Emergency Response Benefit Act or the +Canada Recovery Benefits Act that were paid to +them, +(iv) benefits, as defined in subsection 2(1) of the +Employment Insurance Act, paid to them under +that Act, +(v) allowances, money or other benefits paid to +them under a provincial plan because of pregnancy +or in respect of the care by them of one or more of +their newborn children or one or more children +placed with them for the purpose of adoption, and +(vi) any other source of income that is prescribed +by regulation; +(e) in the case of an application made in respect of a +week beginning in 2022, they had, for 2020 or for 2021 +or in the 12-month period preceding the day on which +they make the application, a total income of at +least $5,000 from the sources referred to in subpara- +graphs (d)(i) to (vi); +(f) for reasons related to measures imposed by a lock- +down order that applies in a lockdown region, +(i) they lost their employment in the period that be- +gins on the first day on which the measures referred +to in subsection 3(2) began to apply in the lock- +down region and that ends on the expiry of the +week and they were unemployed during the week, +(ii) they were unable, during the week, to perform +the work that they normally performed as a self- +employed person immediately before those mea- +sures began to apply in the lockdown region, or +(iii) if they were employed during the week or they +performed self-employment work during the week, +they had a reduction of at least 50% in their average +weekly employment income or self-employment in- +come for the week relative to +(A) in the case of an application made in respect +of a week beginning in 2021, their total average +weekly +employment +income +and +self- +employment income for 2020 or in the 12-month +period preceding the day on which they make the +application, and +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 27 +(B) in the case of an application made in respect +of a week beginning in 2022, their total average +weekly +employment +income +and +self- +employment income for 2020 or for 2021 or in +the 12-month period preceding the day on which +they make the application; +(g) no income referred to in any of the following sub- +paragraphs was paid or was payable to them in respect +of the week: +(i) allowances, money or other benefits paid to +them under a provincial plan because of pregnancy +or in respect of the care by them of one or more of +their newborn children or one or more children +placed with them for the purpose of adoption, +(ii) a Canada recovery sickness benefit or a Canada +recovery caregiving benefit under the Canada Re- +covery Benefits Act, +(iii) benefits, as defined in subsection 2(1) of the +Employment Insurance Act, and +(iv) any other income that is prescribed by regula- +tion; +(h) during the period beginning on the first day on +which the measures referred to in subsection 3(2) be- +gan to apply in the lockdown region and ending on the +expiry of the week, they have not quit their employ- +ment or voluntarily ceased to work, unless it was rea- +sonable to do so, and they have not +(i) failed to return to their employment when it was +reasonable to do so, if their employer had made a +request, +(ii) failed to resume self-employment when it was +reasonable to do so, or +(iii) declined a reasonable offer to work in respect +of work that would have started during the week; +(i) they were not, at any time during the week, re- +quired to quarantine or isolate themselves under any +order made under the Quarantine Act as a result of +entering into Canada or +(i) if they were required to do so at any time during +the week, the only reason for their having been out- +side Canada was to +(A) receive a medical treatment that has been +certified by a medical practitioner to be neces- +sary, or +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 28 +(B) accompany a person who has been certified +by a medical practitioner to be incapable of trav- +elling without the assistance of an attendant and +whose only reason for having been outside +Canada was to receive a medical treatment that +has been certified by a medical practitioner to be +necessary, or +(ii) if, as a result of entering into Canada, they were +required to isolate themselves under such an order +at any time during the week, they are a person to +whom the requirement to quarantine themselves +under the order would not have applied had they +not been required to isolate themselves; and +(j) they have filed a return of income in respect of the +2020 taxation year. +Income from self-employment +(2) For the purpose of paragraphs (1)(d) to (f), income +from self-employment is revenue from the self- +employment less expenses incurred to earn that revenue. +COVID-19 vaccination — paragraph (1)(f) +(3) Despite paragraph (1)(f), a person is not eligible for a +lockdown benefit if they lost their employment, were un- +able to perform self-employment work or had a reduction +in income because they refused to comply with a require- +ment to be vaccinated against COVID-19. +COVID-19 vaccination — paragraph (1)(h) +(4) For the purposes of paragraph (1)(h), the refusal by a +person to comply with a requirement to be vaccinated +against COVID-19 is not a reasonable excuse to have quit +their employment or voluntarily ceased to work or to +have done anything referred to in subparagraphs +(1)(h)(i) to (iii). +2021 return of income +(5) Despite subsection (1), a person who is paid a lock- +down benefit in respect of a week beginning in 2021 who +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 29 +does not file a return of income for the 2021 taxation year +by December 31, 2022 is deemed not to have been enti- +tled to the lockdown benefit in respect of the week. +2021 and 2022 returns of income +(6) Despite subsection (1), a person who is paid a lock- +down benefit in respect of a week beginning in 2022 who +does not file a return of income for the 2021 and 2022 tax- +ation years by December 31, 2023 is deemed not to have +been entitled to the lockdown benefit in respect of that +week. +Application +5 (1) A person may, in the form and manner established +by the Minister, apply for a lockdown benefit for any +week that falls within the period beginning on October +24, 2021 and ending on May 7, 2022 and within a benefit +period. +Limitation +(2) No application is permitted to be made on any day +that is more than 60 days after the end of the week to +which the benefit relates. However, an application in re- +lation to any week that ends before the day on which this +subsection comes into force may be made within 60 days +after the end of the week during which this subsection +comes into force. +Attestation +6 (1) Subject to subsection (2), a person must, in their +application, attest that they meet each of the eligibility +conditions referred to in paragraphs 4(1)(a) to (j). +Exception — paragraphs 4(1)(d) and (e) +(2) A person is not required to attest to their income un- +der paragraphs 4(1)(d) and (e) if they have previously re- +ceived a lockdown benefit and they attest to that fact. +Obligation to provide information +7 An applicant must provide the Minister with any infor- +mation that the Minister may require in respect of the +application. +Payment of benefit +8 The Minister must pay a Canada worker lockdown +benefit to a person who makes an application under sec- +tion 5 and who is eligible for the benefit. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 30 +Amount of payment +9 The amount of a lockdown benefit for a week is $300. +PART 2 +General +Regulations +10 The Governor in Council may, by regulation, +(a) amend the definition lockdown order in section 2; +(b) fix a lower number of days for the purpose of sub- +section 3(2); +(c) prescribe any other source of income for the pur- +pose of subparagraph 4(1)(d)(vi); and +(d) prescribe any other income for the purpose of sub- +paragraph 4(1)(g)(iv). +Replacement of May 7, 2022 +11 The Governor in Council may, by regulation, on the +recommendation of the Minister, amend subsections 4(1) +and 5(1) to replace the date of May 7, 2022 by a date not +later than July 2, 2022 and, if those provisions are +amended by such a regulation, to amend those provisions +again by replacing the date set out in them as a result of +the previous regulation by a date not later than July 2, +2022. +Social Insurance Number +12 The Minister is authorized to collect and use, for the +purposes of the administration and enforcement of this +Act, the Social Insurance Number of a person who makes +an application for a lockdown benefit. +Provision of information and documents +13 (1) The Minister may, for any purpose related to ver- +ifying compliance or preventing non-compliance with +this Act, by a notice served personally or by a confirmed +delivery service, require that any person provide any in- +formation or document within the reasonable time that is +stated in the notice. +Obligation to appear +(2) The Minister may, for any purpose related to verify- +ing compliance or preventing non-compliance with this +Act, require a person who is applying for a lockdown ben- +efit, or who has received such a benefit, to be at a suitable +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 31 +place — or to be available by audioconference or video- +conference or in any other suitable manner — at a suit- +able time in order to provide any information or any doc- +ument about their application for the benefit that the +Minister may require in respect of the application. +Entitlement to benefits +(3) A person who fails to fulfill or comply with a require- +ment under subsection (1) or (2) is not eligible for a lock- +down benefit in respect of the week to which the applica- +tion relates. +Minister of Health +14 The Minister of Health may assist the Minister in ver- +ifying whether a person meets the eligibility condition re- +ferred to in paragraph 4(1)(i) and may, for that purpose, +disclose to the Minister personal information obtained +under the Quarantine Act in respect of any person who is +required to quarantine or isolate themselves under any +order made under that Act as a result of entering into +Canada, including +(a) their name and date of birth; +(b) the date on which they entered into Canada; and +(c) the date of the last day on which they are or were +required to quarantine or isolate themselves under the +order. +Payments cannot be charged, etc. +15 A lockdown benefit +(a) is not subject to the operation of any law relating +to bankruptcy or insolvency; +(b) cannot be assigned, charged, attached or given as +security; +(c) cannot be retained by way of deduction, set-off or +compensation under any Act of Parliament other than +this Act; and +(d) is not garnishable moneys for the purposes of the +Family Orders and Agreements Enforcement Assis- +tance Act. +Return of erroneous payment or overpayment +16 (1) If the Minister determines that a person has re- +ceived a lockdown benefit to which they are not entitled, +or an amount in excess of the amount of such a benefit to +which they are entitled, the person must repay the +amount of the payment or the excess amount, as the case +may be, as soon as feasible. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 32 +Recovery as a debt to Her Majesty +(2) The amount of the erroneous payment or overpay- +ment, as determined by the Minister, constitutes a debt +due to Her Majesty as of the day on which the amount +was paid and the debt is payable and may be recovered +by the Minister as of the day the Minister determined the +amount of the erroneous payment or overpayment. +Garnishment — financial institution +17 (1) The Minister may, by a notice served personally +or by a confirmed delivery service, order a financial insti- +tution, as defined in section 2 of the Bank Act, that holds +or maintains a deposit account for a person who is in- +debted to Her Majesty under this Act to pay to the Re- +ceiver General from the deposit account all or part of the +amount in respect of which the person is indebted to Her +Majesty under this Act on account of the person’s liability +to Her Majesty. +Garnishment — employer +(2) The Minister may, by a notice served personally or by +a confirmed delivery service, order the employer of a per- +son who is indebted to Her Majesty under this Act to pay +to the Receiver General from the remuneration that +would be otherwise payable by the employer to the per- +son all or part of the amount in respect of which the per- +son is indebted to Her Majesty under this Act on account +of the person’s liability to Her Majesty. +Debt to Her Majesty +(3) An amount not paid as required by a notice under +subsection (1) or (2) is +(a) if a day is specified in the notice as being the day +on which the amount is to be paid, a debt due to Her +Majesty as of the day after the day specified in the no- +tice and the debt is payable and may be recovered by +the Minister as of the day after the day specified in the +notice; or +(b) if no day is specified in the notice as being the day +on which the amount is to be paid, a debt due to Her +Majesty as of the day after the day on which the notice +is served and the debt is payable and may be recovered +by the Minister as of the day after the day on which +the notice is served. +Discharge of liability +(4) The receipt by the Receiver General of money paid as +required under subsection (1) or (2) is a good and suffi- +cient discharge of the original liability of the person to +the extent of the payment. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 33 +Reconsideration of application +18 (1) Subject to subsection (5), the Minister may re- +consider an application for a lockdown benefit within 36 +months after the day on which the benefit has been paid. +Decision +(2) If the Minister decides that a person has received +money by way of a lockdown benefit to which they were +not entitled, or has not received money by way of a lock- +down benefit to which they were entitled, the Minister +must calculate the amount of the money and notify the +person of the Minister’s decision. +Amount repayable +(3) Section 16 applies if the Minister decides that a per- +son has received money by way of a lockdown benefit to +which they were not entitled. +Amount payable +(4) If the Minister decides that a person was entitled to +receive money by way of a lockdown benefit, and the +money was not paid, the amount calculated under sub- +section (2) is payable to the person. +Extended time to reconsider claim +(5) If, in the opinion of the Minister, a false or mislead- +ing statement or representation has been made in con- +nection with an application for a lockdown benefit, the +Minister has 72 months within which to reconsider the +application. +Request for review +19 (1) A person who is the subject of a decision of the +Minister made under this Act may make a request, in the +form and manner established by the Minister, to the +Minister for a review of that decision at any time within +30 days after the day on which they are notified of the de- +cision or any further time that the Minister may allow. +Clarification +(2) For the purpose of this section, a decision of the Min- +ister includes the issuance of an order under subsection +17(1) or (2) and the person to whom the order is served +and the person who would not be paid an amount as the +result of the issuance of the order are each deemed to be +a person who is the subject of a decision of the Minister. +Review +(3) The Minister must review the decision if a request for +its review is made under subsection (1). On completion of +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 34 +the review, the Minister must confirm, vary or rescind +the decision. +Notification +(4) The Minister must notify the person who made the +request of the Minister’s decision under subsection (3). +Certificate of default +20 The amount of any debt due to Her Majesty under +this Act may be certified by the Minister, and registration +of the certificate in the Federal Court has the same effect +as a judgment of that Court for the amount specified in +the certificate and all related registration costs. +Limitation or prescription period +21 (1) Subject to subsections (2) to (7), no action or pro- +ceedings are to be taken to recover money owing under +this Act after the expiry of the six-year limitation or pre- +scription period that begins on the day on which the +money becomes payable. +Deduction, set-off or compensation +(2) Money owing by a person under this Act may be re- +covered at any time by way of deduction from, set-off +against or compensation against any sum of money, in- +cluding any lockdown benefit, that may be payable by +Her Majesty to the person, other than an amount payable +under section 122.61 of the Income Tax Act. +Acknowledgment of liability +(3) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5), the +time during which the limitation or prescription period +has run before the acknowledgment does not count in the +calculation of that period. +Acknowledgment after expiry of limitation or +prescription period +(4) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5) after +the expiry of the limitation or prescription period, an ac- +tion or proceedings to recover the money may, subject to +subsections (3) and (6), be brought within six years after +the date of the acknowledgment. +Types of acknowledgment +(5) An acknowledgment of liability means +(a) a promise to pay the money owing, made by the +person or their agent or mandatary or other represen- +tative; +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 35 +(b) an acknowledgment of the money owing, made by +the person or their agent or mandatary or other repre- +sentative, whether or not a promise to pay can be im- +plied from it and whether or not it contains a refusal +to pay; +(c) a part payment by the person or their agent or +mandatary or other representative of any money ow- +ing; or +(d) an acknowledgment of the money owing, made in +the course of proceedings under the Bankruptcy and +Insolvency Act or any other legislation dealing with +the payment of debts, by the person, their agent or +mandatary or other representative or the trustee or +administrator. +Limitation or prescription period suspended +(6) The running of a limitation or prescription period in +respect of money owing under this Act is suspended +(a) during any period in which it is prohibited to com- +mence or continue an action or other proceedings +against the person to recover money owing under this +Act; or +(b) during any period in which any review of a deci- +sion establishing the liability in respect of money ow- +ing under this Act is pending. +Enforcement proceedings +(7) This section does not apply in respect of an action or +proceedings relating to the execution, renewal or en- +forcement of a judgment. +No interest payable +22 No interest is payable on any debt due to Her Majesty +under subsection 17(3), under section 26 and under any +provision of this Act as a result of an erroneous payment +or overpayment. +Violations +23 (1) A person commits a violation if they +(a) knowingly make, in relation to an application for a +lockdown benefit, a representation that is false or mis- +leading; or +(b) make an application for, and receive, a lockdown +benefit knowing that they are not eligible to receive it. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 36 +Penalty +(2) The Minister may impose a penalty on a person if the +Minister is of the opinion that the person has committed +a violation. +Amount of penalty +(3) The Minister may set the amount of the penalty for +each violation at not more than 50% of the lockdown ben- +efit that was or would have been paid as a result of com- +mitting the violation. +Maximum +(4) The maximum amount of all penalties that may be +imposed on a particular person under this section +is $5,000. +For greater certainty +(5) For greater certainty, no penalty may be imposed on +a person if they mistakenly believe that a representation +is true or that they were eligible to receive the lockdown +benefit, as the case may be. +Purpose of penalty +(6) The purpose of a penalty is to promote compliance +with this Act and not to punish. +Limitation of imposition of penalties +24 A penalty must not be imposed under section 23 if +(a) a prosecution for the act that would constitute the +violation has been instituted against the person; or +(b) more than three years have passed after the day on +which that act occurred. +Rescission or reduction of penalty +25 The Minister may rescind the imposition of a penalty +under section 23, or reduce the penalty, on the presenta- +tion of new facts or on being of the opinion that the +penalty was imposed without knowledge of, or on the ba- +sis of a mistake as to, some material fact. +Recovery as debt due to Her Majesty +26 A penalty imposed under section 23 constitutes a +debt due to Her Majesty and the debt is payable and may +be recovered by the Minister as of the day on which the +penalty is imposed. +Offences +27 (1) Every person commits an offence who +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 37 +(a) for the purpose of obtaining a lockdown benefit for +themselves, knowingly uses false identity information +or another person’s identity information; +(b) with intent to steal all or a substantial part of an- +other person’s lockdown benefit, counsels that person +to apply for the benefit; or +(c) knowingly makes, in relation to one or more appli- +cations under this Act, three or more representations +that are false or misleading, if the total amount of the +lockdown benefits that were or would have been paid +as a result of the applications is at least $5,000. +For greater certainty +(2) For greater certainty, a person does not commit an +offence under paragraph (1)(a) in relation to false identi- +ty information if they mistakenly believe that the identity +information is not false and does not commit an offence +under paragraph (1)(c) if they mistakenly believe that the +representations are true. +Prosecution +(3) No prosecution for an offence under this section may +be instituted if a penalty for the act that would constitute +the offence has been imposed under section 23. +Punishment +(4) Every person who is guilty of an offence under sub- +section (1) is liable on summary conviction to a fine of +not more than the sum of $5,000 plus an amount of not +more than double the amount of the lockdown benefit +that was or would have been paid as a result of commit- +ting the offence, to imprisonment for a term of not more +than six months, or to both. +Definition of identity information +(5) In paragraph (1)(a), identity information has the +same meaning as in section 402.1 of the Criminal Code. +Designation — investigators +28 (1) The Minister may designate as an investigator +any person or class of persons for the purpose of enforc- +ing section 27. +Authorization +(2) The Minister may authorize the Commissioner, as +defined in section 2 of the Canada Revenue Agency Act, +to designate as an investigator any employee or class of +employees of the Agency, as defined in that section 2, for +the purpose of enforcing section 27. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Section +5 + +Page 38 +Limitation period +(3) Proceedings in respect of an offence under this Act +may be instituted at any time within, but not later than, +five years after the day on which the Minister became +aware of the subject matter of the prosecution. +Consolidated Revenue Fund +29 All money required to do anything in relation to this +Act, including all money required by the Minister to ad- +minister and enforce this Act or by the Agency, as de- +fined in section 2 of the Canada Revenue Agency Act, to +administer and enforce this Act on behalf of the Minister, +may, until March 31, 2026, be paid out of the Consolidat- +ed Revenue Fund. +Consequential Amendments +R.S., c. 1 (5th Supp.) +Income Tax Act +6 (1) Subparagraph 56(1)(r)(iv.1) of the Income +Tax Act is amended by striking out “or” at the +end of clause (D) and by adding the following af- +ter that clause: +(D.1) the Canada Worker Lockdown Benefit +Act, or +(2) Subsection (1) is deemed to have come into +force on October 24, 2021. +7 (1) Subparagraph 241(4)(d)(vii.7) of the Act is +replaced by the following: +(vii.7) to an official solely for the purposes of the +administration and enforcement of the Canada Re- +covery Benefits Act or the Canada Worker Lock- +down Benefit Act, or the evaluation or formulation +of policy for those Acts, +(2) The portion of subparagraph 241(4)(d)(vii.8) +of the Act before clause (A) is replaced by the fol- +lowing: +(vii.8) to an official, if the taxpayer information is +taxpayer information of an individual who has +made an application under the Canada Recovery +Benefits Act or the Canada Worker Lockdown Ben- +efit Act, solely for the purposes of the evaluation or +formulation of policy for a program administered +and enforced by +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Enactment of Act +Sections 5-7 + +Page 39 +(3) The portion of subparagraph 241(4)(d)(vii.9) +of the Act before clause (A) is replaced by the fol- +lowing: +(vii.9) to an official of a department or agency of +the Government of Canada or of a provincial gov- +ernment (or to an individual who occupies a similar +position in connection with an Aboriginal govern- +ment) as to the name, Social Insurance Number, +date of birth, address, telephone number, email ad- +dress or occupation of an individual who has made +an application under the Canada Recovery Benefits +Act or the Canada Worker Lockdown Benefit Act, +solely for the purposes of +C.R.C., c. 945 +Income Tax Regulations +8 (1) Paragraph 103(6)(h) of the Income Tax Reg- +ulations is replaced by the following: +(h) a payment made under the +(i) Canada Recovery Benefits Act, or +(ii) Canada Worker Lockdown Benefit Act. +(2) Subsection (1) is deemed to have come into +force on October 24, 2021. +PART 3 +2020, c. 12, s. 2 +Canada Recovery Benefits Act +Amendments to the Act +9 (1) The portion of subsection 10(1) of the +Canada Recovery Benefits Act before paragraph +(a) is replaced by the following: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 2 Canada Worker Lockdown Benefit Act +Consequential Amendments +Income Tax Act +Sections 7-9 + +Page 40 +Eligibility +10 (1) A person is eligible for a Canada recovery sick- +ness benefit for any week falling within the period begin- +ning on September 27, 2020 and ending on May 7, 2022 if +(2) Subsection 10(1) of the Act is amended by +adding the following after paragraph (e): +(e.1) in the case of an application made under section +11 in respect of a week beginning in 2022, they had, for +2019, 2020 or 2021 or in the 12-month period preced- +ing the day on which they make the application, a total +income of at least $5,000 from the sources referred to +in subparagraphs (d)(i) to (v); +(3) Paragraph 10(1)(g) of the Act is amended by +striking out “and” after subparagraph (iii) and by +adding the following after that subparagraph: +(iii.1) a lockdown benefit, as defined in section 2 +of the Canada Worker Lockdown Benefit Act, and +(4) Subsection 10(2) of the Act is replaced by the +following: +Income from self-employment +(2) For the purpose of paragraphs (1)(d) to (e.1), income +from self-employment is revenue from the self- +employment less expenses incurred to earn that revenue. +10 Section 11 of the Act is replaced by the follow- +ing: +Application +11 (1) A person may, in the form and manner estab- +lished by the Minister, apply for a Canada recovery sick- +ness benefit for any week falling within the period begin- +ning on September 27, 2020 and ending on May 7, 2022. +Limitation +(2) No application is permitted to be made on any day +that is more than 60 days after the end of the week to +which the benefit relates. However, an application in re- +lation to any week that begins after November 20, 2021 +and ends before the day on which this subsection comes +into force may be made within 60 days after the end of +the week during which this subsection comes into force. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 3 Canada Recovery Benefits Act +Amendments to the Act +Sections 9-10 + +Page 41 +11 Subsection 12(2) of the Act is replaced by the +following: +Exception — paragraphs 10(1)(d) to (e.1) +(2) A person is not required to attest to their income un- +der paragraphs 10(1)(d) to (e.1) if they have previously +received any benefit under this Act and they attest to that +fact. +12 Subsection 16(1) of the Act is replaced by the +following: +Maximum number of weeks +16 (1) The maximum number of weeks in respect of +which a Canada recovery sickness benefit is payable to a +person is six or, if another maximum number of weeks is +fixed by regulation, that maximum number. +13 (1) The portion of subsection 17(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Eligibility +17 (1) A person is eligible for a Canada recovery caregiv- +ing benefit for any week falling within the period begin- +ning on September 27, 2020 and ending on May 7, 2022 if +(2) Subsection 17(1) of the Act is amended by +adding the following after paragraph (e): +(e.1) in the case of an application made under section +18 in respect of a week beginning in 2022, they had, for +2019, 2020 or 2021 or in the 12-month period +preceding the day on which they make the application, +a total income of at least $5,000 from the sources re- +ferred to in subparagraphs (d)(i) to (v); +(3) Paragraph 17(1)(g) of the Act is amended by +striking out “and” at the end of subparagraph +(iii) and by adding the following after that sub- +paragraph: +(iii.1) a lockdown benefit, as defined in section 2 +of the Canada Worker Lockdown Benefit Act, and +(4) Subsection 17(2) of the Act is replaced by the +following: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 3 Canada Recovery Benefits Act +Amendments to the Act +Sections 11-13 + +Page 42 +Income from self-employment +(2) For the purpose of paragraphs (1)(d) to (e.1), income +from self-employment is revenue from the self- +employment less expenses incurred to earn that revenue. +14 Section 18 of the Act is replaced by the follow- +ing: +Application +18 (1) A person may, in the form and manner estab- +lished by the Minister, apply for a Canada recovery care- +giving benefit for any week falling within the period be- +ginning on September 27, 2020 and ending on May 7, +2022. +Limitation +(2) No application is permitted to be made on any day +that is more than 60 days after the end of the week to +which the benefit relates. However, an application in re- +lation to any week that begins after November 20, 2021 +and ends before the day on which this subsection comes +into force may be made within 60 days after the end of +the week during which this subsection comes into force. +15 Subsection 19(2) of the Act is replaced by the +following: +Exception — paragraphs 17(1)(d) to (e.1) +(2) A person is not required to attest to their income un- +der paragraphs 17(1)(d) to (e.1) if they have previously +received any benefit under this Act and they attest to that +fact. +16 Subsections 23(1) and (2) of the Act are re- +placed by the following: +Maximum number of weeks for a person +23 (1) Subject to subsection (2), the maximum number +of weeks in respect of which a Canada recovery caregiv- +ing benefit is payable to a person is 44 or, if another max- +imum number of weeks is fixed by regulation, that maxi- +mum number. +Maximum number of weeks for household members +(2) The maximum number of weeks in respect of which a +Canada recovery caregiving benefit is payable to all of the +persons residing in the same household is 44 or, if anoth- +er maximum number of weeks is fixed by regulation for +the purpose of subsection (1), that maximum number. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 3 Canada Recovery Benefits Act +Amendments to the Act +Sections 13-16 + +Page 43 +17 Section 24.1 of the Act is replaced by the fol- +lowing: +Replacement of May 7, 2022 +24.1 The Governor in Council may, by regulation, on the +recommendation of the Minister, amend any of the fol- +lowing provisions to replace the date of May 7, 2022 by a +date not later than July 2, 2022 and, if any of the follow- +ing provisions was amended by such a regulation, to +amend the provision again by replacing the date set out +in it as a result of the previous regulation by a date not +later than July 2, 2022: +(a) subsection 10(1); +(b) subsection 11(1); +(c) subsection 17(1); and +(d) subsection 18(1). +18 Section 41 of the Act is replaced by the follow- +ing: +Consolidated Revenue Fund +41 All money required to do anything in relation to this +Act, including all money required by the Minister to ad- +minister and enforce this Act or by the Agency, as de- +fined in section 2 of the Canada Revenue Agency Act, to +administer and enforce this Act on behalf of the Minister, +may, until March 31, 2026, be paid out of the Consolidat- +ed Revenue Fund. +SOR/2021-35 +Related Amendment to the Canada +Recovery Benefits Regulations +19 Section 3 of the Canada Recovery Benefits +Regulations is repealed. +PART 3.1 +Review of Acts +19.1 (1) The Auditor General of Canada must, +during the first year after the coming into force +of this section, complete a performance audit of +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 3 Canada Recovery Benefits Act +Amendments to the Act +Sections 17-19.1 + +Page 44 +(a) the benefits paid under the Canada Worker +Lockdown Benefit Act and the Canada Recov- +ery Benefits Act; +(b) the benefits paid under the Canada Emer- +gency Response Benefit and the Canada Emer- +gency Wage Subsidy programs; +(c) the efficiency of the benefits referred to in +paragraphs (a) and (b) and the means to mea- +sure the effectiveness of those benefits; and +(d) any payments made under the Canada +Emergency Response Benefit, the Canada +Emergency Wage Subsidy, the Canada Worker +Lockdown Benefit Act and the Canada Recov- +ery Benefits Act to ineligible recipients and the +response of the Canada Revenue Agency with +respect to those payments. +(2) A report on the review completed under sub- +section (1) must be submitted to the Speaker of +the House of Commons, who must table it before +that House as soon as feasible after receiving it, +or if the House is not then sitting, on the first day +of the next sitting of the House. +PART 4 +R.S., c. L-2 +Canada Labour Code +Amendments to the Act +20 (1) Subsection 187.1(1) of the Canada Labour +Code is replaced by the following: +Interruption +187.1 (1) An employee may interrupt a vacation grant- +ed to them under this Division in order to permit them to +take a leave of absence under Division VII or VIII or sec- +tion 247.5 or to be absent due to a reason referred to in +subsection 239(1) or (1.1), 239.01(1) or 239.1(1). +(2) Subsection 187.1(1) of the Act is replaced by +the following: +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 3.1 Review of Acts +Sections 19.1-20 + +Page 45 +Interruption +187.1 (1) An employee may interrupt a vacation grant- +ed to them under this Division in order to permit them to +take a leave of absence under Division VII or VIII or sec- +tion 247.5 or to be absent due to a reason referred to in +subsection 239(1) or (1.1) or 239.1(1). +(3) Section 187.1 of the Act is amended by adding +the following after subsection (3): +Application of subsection 239.01(14) +(3.1) If an employee interrupts a vacation to be absent +due to a reason referred to in subsection 239.01(1) and +resumes the vacation immediately at the end of that +leave, subsection 239.01(14) applies to them as if they did +not resume the vacation before returning to work. +(4) Subsection 187.1(3.1) of the Act is repealed. +21 (1) Subsection 187.2(1) of the Act is replaced +by the following: +Postponement +187.2 (1) Despite paragraph 185(a) or any term or con- +dition of employment, an employee may postpone their +vacation until after the day on which a leave of absence +taken under Division VII or VIII or section 247.5, or an +absence due to a reason referred to in subsection 239(1) +or (1.1), 239.01(1) or 239.1(1), ends. +(2) Subsection 187.2(1) of the Act is replaced by +the following: +Postponement +187.2 (1) Despite paragraph 185(a) or any term or con- +dition of employment, an employee may postpone their +vacation until after the day on which a leave of absence +taken under Division VII or VIII or section 247.5, or an +absence due to a reason referred to in subsection 239(1) +or (1.1) or 239.1(1), ends. +22 (1) Subsection 206.1(2.1) of the Act is replaced +by the following: +Extension of period +(2.1) The period referred to in subsection (2) is extended +by the number of weeks during which the employee is on +leave under any of sections 206.3 to 206.5 and 206.9, is ab- +sent due to a reason referred to in subsection 239(1) or +(1.1), 239.01(1) or 239.1(1) or is on leave under any of +paragraphs 247.5(1)(a), (b) and (d) to (g). +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Sections 20-22 + +Page 46 +(2) Subsection 206.1(2.1) of the Act is replaced by +the following: +Extension of period +(2.1) The period referred to in subsection (2) is extended +by the number of weeks during which the employee is on +leave under any of sections 206.3 to 206.5 and 206.9, is ab- +sent due to a reason referred to in subsection 239(1) or +(1.1) or 239.1(1) or is on leave under any of paragraphs +247.5(1)(a), (b) and (d) to (g). +(3) Subsection 206.1(2.4) of the Act is replaced by +the following: +Interruption +(2.4) The employee may interrupt the leave referred to +in subsection (1) in order to permit the employee to take +leave under any of sections 206.3 to 206.5 and 206.9, to be +absent due to a reason referred to in subsection 239(1) or +(1.1), 239.01(1) or 239.1(1) or to take leave under any of +paragraphs 247.5(1)(a), (b) and (d) to (g). +(4) Subsection 206.1(2.4) of the Act is replaced by +the following: +Interruption +(2.4) The employee may interrupt the leave referred to +in subsection (1) in order to permit the employee to take +leave under any of sections 206.3 to 206.5 and 206.9, to be +absent due to a reason referred to in subsection 239(1) or +(1.1) or 239.1(1) or to take leave under any of paragraphs +247.5(1)(a), (b) and (d) to (g). +(5) Section 206.1 of the Act is amended by adding +the following after subsection (4): +Exception — leave related to COVID-19 +(4.1) Except to the extent that it is inconsistent with sub- +section 239.01(14), section 209.1 applies to an employee +who interrupted the leave referred to in subsection (1) in +order to be absent due to a reason referred to in subsec- +tion 239.01(1). +(6) Subsection 206.1(4.1) of the Act is repealed. +23 (1) Subsection 207.02(1) of the Act is replaced +by the following: +Interruption +207.02 (1) An employee may interrupt a leave of ab- +sence referred to in any of sections 206.3 to 206.5 in order +to be absent due to a reason referred to in subsection +239(1) or (1.1), 239.01(1) or 239.1(1). +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Sections 22-23 + +Page 47 +(2) Subsection 207.02(1) of the Act is replaced by +the following: +Interruption +207.02 (1) An employee may interrupt a leave of ab- +sence referred to in any of sections 206.3 to 206.5 in order +to be absent due to a reason referred to in subsection +239(1) or (1.1) or 239.1(1). +(3) Section 207.02 of the Act is amended by adding +the following after subsection (3): +Exception — leave related to COVID-19 +(3.1) Except to the extent that it is inconsistent with sub- +section 239.01(14), section 209.1 applies to an employee +who interrupted the leave in order to be absent due to a +reason referred to in subsection 239.01(1). +(4) Subsection 207.02(3.1) of the Act is repealed. +24 (1) The Act is amended by adding the follow- +ing after section 239: +DIVISION XIII.01 +Leave Related to COVID-19 +Entitlement to leave +239.01 (1) Subject to subsection (9), every employee is +entitled to and shall be granted a leave of absence from +employment of +(a) up to six weeks — or, if another number of weeks +is fixed by regulation for the purposes of this para- +graph or of subsection 16(1) of the Canada Recovery +Benefits Act, that number of weeks or, if more than +one number of weeks is so fixed, the highest of the +numbers so fixed — if the employee is unable to work +because +(i) they contracted or might have contracted +COVID-19, +(ii) they have underlying conditions, are undergo- +ing treatments or have contracted other sicknesses +that, in the opinion of a medical practitioner, nurse +practitioner, person in authority, government or +public health authority, would make them more +susceptible to COVID-19, or +(iii) they have isolated themselves on the advice of +their employer, a medical practitioner, nurse +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Sections 23-24 + +Page 48 +practitioner, person in authority, government or +public health authority for reasons related to +COVID-19; and +(b) subject to subsection (3), up to 44 weeks — or, if +another number of weeks is fixed by regulation for the +purposes of this paragraph or of subsection 23(1) of +the Canada Recovery Benefits Act, that number of +weeks or, if more than one number of weeks is so +fixed, the highest of the numbers so fixed — if the em- +ployee is unable to work because +(i) they must care for a child who is under 12 years +of age on the first day of the period of leave because +(A) the school or other facility that the child nor- +mally +attends +is, +for +reasons +related +to +COVID-19, closed, open only at certain times or +open only for certain children, +(B) the child cannot attend the school or other +facility because +(I) the child contracted or might have con- +tracted COVID-19, +(II) the child is in isolation on the advice of a +medical practitioner, nurse practitioner, per- +son in authority, government or public health +authority for reasons related to COVID-19, or +(III) the child would, in the opinion of a medi- +cal practitioner or nurse practitioner, be at +risk of having serious health complications if +the child contracted COVID-19, or +(C) the person who usually cares for the child is +not available for reasons related to COVID-19, or +(ii) they must care for a family member who re- +quires supervised care because +(A) the day program or facility that the family +member normally attends is, for reasons related +to COVID-19, unavailable or closed, available or +open only at certain times or available or open +only for certain persons, +(B) the family member cannot attend the day +program or facility because +(I) the family member contracted or might +have contracted COVID-19, +(II) the family member is in isolation on the +advice of their employer, a medical practition- +er, nurse practitioner, person in authority, +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Section +24 + +Page 49 +government or public health authority for rea- +sons related to COVID-19, or +(III) the family member would, in the opinion +of a medical practitioner or nurse practition- +er, be at risk of having serious health compli- +cations if the family member contracted +COVID-19, or +(C) the care services that are normally provided +to the family member at their place of residence +are not available for reasons related to +COVID-19. +Definitions +(2) The following definitions apply in subsection (1). +COVID-19 means +the +coronavirus +disease +2019. +(COVID-19) +family member, in respect of a person, includes anyone +whom the person considers to be like a close relative or +who considers the person to be like a close relative. +(membre de la famille) +medical practitioner means a person who is entitled to +practise medicine under the laws of a province. (méde- +cin) +nurse practitioner means a registered nurse who, under +the laws of a province, is entitled to practise as a nurse +practitioner — or under an equivalent designation — and +to autonomously make diagnoses, order and interpret di- +agnostic tests, prescribe substances and treat patients. +(infirmier praticien) +Aggregate leave — paragraph (1)(b) +(3) Subject to subsection (5), the aggregate amount of +leave that an employee may take under paragraph (1)(b) +is not to exceed 44 weeks or, if another number of weeks +is fixed by regulation for the purposes of that paragraph +or of subsection 23(1) of the Canada Recovery Benefits +Act, that number of weeks or, if more than one number of +weeks is so fixed, the highest of the numbers so fixed. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Section +24 + +Page 50 +Extension — employee on leave +(4) An employee who, at the time this subsection comes +into force, is on leave under paragraph 239.01(1)(a) or (b) +of this Act, as it read on November 20, 2021, is entitled to +extend their leave up to the maximum number of weeks +provided for in paragraph (1)(a) or (b), as the case may +be. +Aggregate leave — more than one employee +(5) The aggregate amount of leave that may be taken un- +der paragraph (1)(b) by two or more employees who re- +side in the same household is not to exceed 44 weeks or, +if another number of weeks is fixed by regulation for the +purposes of that paragraph or of subsection 23(1) of the +Canada Recovery Benefits Act, that number of weeks or, +if more than one number of weeks is so fixed, the highest +of the numbers so fixed. +Aggregate leave — previous periods of leave +(6) Any period of leave taken by an employee under +paragraph 239.01(1)(b) of this Act, as it read at any time +before November 20, 2021, is to be included when calcu- +lating the aggregate amount of leave referred to in sub- +sections (3) and (5). +Division of leave +(7) The leave of absence may be taken in one or more pe- +riods. The employer may require that each period of +leave be not less than one day’s duration. +Limitation +(8) If two or more employees reside in the same house- +hold, only one of them may take a leave of absence under +paragraph (1)(b) during any particular period. +Notice to employer +(9) An employee who intends to take a leave of absence +under this Division must, as soon as possible, give writ- +ten notice to the employer of the reasons for the leave +and the length of the leave that they intend to take. +Change in length of leave +(10) An employee must, as soon as possible, give written +notice to the employer of any change in the length of the +leave of absence taken under this Division. +Written declaration +(11) The employer may require an employee to provide a +written declaration in support of the reasons for the leave +of absence taken under this Division and of any change in +the length of that leave. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Section +24 + +Page 51 +Employment opportunities +(12) An employee is entitled, on written request, to be +informed in writing of every employment, promotion or +training opportunity that arises during the period when +the employee is on a leave of absence under this Division +and for which the employee is qualified, and on receiving +that request, the employer must provide the information +to the employee. +Prohibition +(13) Subject to subsection (14), an employer is prohibit- +ed from dismissing, suspending, laying off, demoting or +disciplining an employee because the employee intends +to take or has taken a leave of absence under this Divi- +sion or taking such an intention or absence into account +in any decision to promote or train the employee. +Exception +(14) An employer may assign to a different position, with +different terms and conditions of employment, any em- +ployee who, after a leave of absence under this Division, +is unable to perform the work performed by the employ- +ee prior to the absence. +Benefits continue +(15) The pension, health and disability benefits and the +seniority of an employee who is absent from work due to +a leave of absence under this Division accumulate during +the entire period of the leave. +Contributions by employee +(16) If contributions are required from an employee in +order for the employee to be entitled to a benefit referred +to in subsection (15), the employee is responsible for and +must, within a reasonable time, pay those contributions +for the period of any leave of absence under this Division +unless, at the commencement of the absence or within a +reasonable time after, the employee notifies the employer +of the employee’s intention to discontinue contributions +during that period. +Contributions by employer +(17) An employer who pays contributions in respect of a +benefit referred to in subsection (15) must continue to +pay those contributions during an employee’s leave of ab- +sence under this Division in at least the same proportion +as if the employee were not absent, unless the employee +does not pay the employee’s contributions, if any, within +a reasonable time. +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Section +24 + +Page 52 +Failure to pay contributions +(18) For the purposes of calculating the pension, health +and disability benefits of an employee in respect of whom +contributions have not been paid as required by subsec- +tions (16) and (17), the benefits do not accumulate during +the leave of absence under this Division and employment +on the employee’s return to work is deemed to be contin- +uous with employment before the employee’s absence. +Deemed continuous employment +(19) For the purposes of calculating benefits, other than +benefits referred to in subsection (15), of an employee +who is absent from work due to a leave of absence under +this Division, employment on the employee’s return to +work is to be deemed to be continuous with employment +before the employee’s absence. +Regulations +(20) The Governor in Council may, by regulation, +(a) define terms for the purposes of this Division; and +(b) fix a number of weeks for the purposes of para- +graph (1)(a) or (b). +(2) Division XIII.01 of the Act is repealed. +25 (1) Subsection 246.1(1) of the Act is amended +by adding the following after paragraph (a): +(a.1) the employer has taken action against the em- +ployee in contravention of section 239.01; +(2) Paragraph 246.1(1)(a.1) of the Act is repealed. +2021, c. 23 +Related Amendment to the Budget +Implementation Act, 2021, No. 1 +26 The portion of section 345 of the Budget Im- +plementation Act, 2021, No. 1 before paragraph +(a) is replaced by the following: +An Act to provide further support in response to +COVID-19 +345 On the first day on which both subsection +340(1) of this Act and subsection 20(2) of An Act to +provide further support in response to COVID-19 +are in force +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Amendments to the Act +Sections 24-26 + +Page 53 +Coordinating Amendments +2021, c. 23 +27 (1) If section 345 of the Budget Implementa- +tion Act, 2021, No. 1 produces its effects before +this Act receives royal assent, then +(a) subsection 20(1) of this Act is deemed never +to have come into force and subsections 20(1) +and (2) of this Act are replaced by the follow- +ing: +20 (1.1) Subsection +187.1(1) +of +the +Canada +Labour Code is replaced by the following: +Interruption +187.1 (1) An employee may interrupt a vacation grant- +ed to them under this Division in order to permit them to +take a leave of absence under Division VII or VIII or sec- +tion 247.5 or to be absent due to a reason referred to in +subsection 239(1), 239.01(1) or 239.1(1). +(2) Subsection 187.1(1) of the Act is replaced by +the following: +Interruption +187.1 (1) An employee may interrupt a vacation grant- +ed to them under this Division in order to permit them to +take a leave of absence under Division VII or VIII or sec- +tion 247.5 or to be absent due to a reason referred to in +subsection 239(1) or 239.1(1). +(b) subsection 21(1) of this Act is deemed never +to have come into force and subsections 21(1) +and (2) of this Act are replaced by the follow- +ing: +21 (1.1) Subsection 187.2(1) of the Act is replaced +by the following: +Postponement +187.2 (1) Despite paragraph 185(a) or any term or con- +dition of employment, an employee may postpone their +vacation until after the day on which a leave of absence +taken under Division VII or VIII or section 247.5, or an +absence due to a reason referred to in subsection 239(1), +239.01(1) or 239.1(1), ends. +(2) Subsection 187.2(1) of the Act is replaced by +the following: +Postponement +187.2 (1) Despite paragraph 185(a) or any term or con- +dition of employment, an employee may postpone their +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Coordinating Amendments +Section +27 + +Page 54 +vacation until after the day on which a leave of absence +taken under Division VII or VIII or section 247.5, or an +absence due to a reason referred to in subsection 239(1) +or 239.1(1), ends. +(c) subsections 22(1) and (3) of this Act are +deemed never to have come into force and sub- +sections 22(1) to (4) of this Act are replaced by +the following: +22 (1.1) Subsection 206.1(2.1) of the Act is re- +placed by the following: +Extension of period +(2.1) The period referred to in subsection (2) is extended +by the number of weeks during which the employee is on +leave under any of sections 206.3 to 206.5 and 206.9, is ab- +sent due to a reason referred to in subsection 239(1), +239.01(1) or 239.1(1) or is on leave under any of para- +graphs 247.5(1)(a), (b) and (d) to (g). +(2) Subsection 206.1(2.1) of the Act is replaced by +the following: +Extension of period +(2.1) The period referred to in subsection (2) is extended +by the number of weeks during which the employee is on +leave under any of sections 206.3 to 206.5 and 206.9, is ab- +sent due to a reason referred to in subsection 239(1) or +239.1(1) or is on leave under any of paragraphs +247.5(1)(a), (b) and (d) to (g). +(3.1) Subsection 206.1(2.4) of the Act is replaced by +the following: +Interruption +(2.4) The employee may interrupt the leave referred to +in subsection (1) in order to permit the employee to take +leave under any of sections 206.3 to 206.5 and 206.9, to be +absent due to a reason referred to in subsection 239(1), +239.01(1) or 239.1(1) or to take leave under any of para- +graphs 247.5(1)(a), (b) and (d) to (g). +(4) Subsection 206.1(2.4) of the Act is replaced by +the following: +Interruption +(2.4) The employee may interrupt the leave referred to +in subsection (1) in order to permit the employee to take +leave under any of sections 206.3 to 206.5 and 206.9, to be +absent due to a reason referred to in subsection 239(1) or +239.1(1) or to take leave under any of paragraphs +247.5(1)(a), (b) and (d) to (g). +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Coordinating Amendments +Section +27 + +Page 55 +(d) subsection 23(1) of this Act is deemed never +to have come into force and subsections 23(1) +and (2) of this Act are replaced by the follow- +ing: +23 (1.1) Subsection 207.02(1) of the Act is replaced +by the following: +Interruption +207.02 (1) An employee may interrupt a leave of ab- +sence referred to in any of sections 206.3 to 206.5 in order +to be absent due to a reason referred to in subsection +239(1), 239.01(1) or 239.1(1). +(2) Subsection 207.02(1) of the Act is replaced by +the following: +Interruption +207.02 (1) An employee may interrupt a leave of ab- +sence referred to in any of sections 206.3 to 206.5 in order +to be absent due to a reason referred to in subsection +239(1) or 239.1(1). +(e) section 26 of this Act and the heading before +it are deemed never to have come into force +and are repealed. +(2) If section 345 of the Budget Implementation +Act, 2021, No. 1 produces its effects on the day on +which this Act receives royal assent, then this Act +is deemed to have received royal assent before +that section 345 produces its effects. +2020, c. 12, s. 2 +28 (1) If a regulation made under section 24.1 of +the Canada Recovery Benefits Act, as amended +by section 17 of this Act, amends, in accordance +with that section 24.1, subsection 10(1) of that Act +to replace the date set out in that subsection, and +no regulation has been made on or before May 7, +2022 under that section 24.1 to amend, in accor- +dance with that section 24.1, subsection 17(1) of +that Act to replace the date set out in that subsec- +tion, then paragraph 239.01(1)(b) of the Canada +Labour Code ceases to apply on May 7, 2022. +(2) If a regulation made under section 24.1 of the +Canada Recovery Benefits Act, as amended by +section 17 of this Act, amends, in accordance with +that section 24.1, subsection 10(1) of that Act to re- +place the date set out in that subsection, then, on +the day on which the regulation comes into force, +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Coordinating Amendments +Sections 27-28 + +Page 56 +(a) the date set out in subsection 29(1) of this +Act is replaced by the date set out in that sub- +section 10(1), as amended by that regulation; +and +(b) the date set out in subsection 29(2) of this +Act is replaced by the date of the day after the +date set out in that subsection 10(1), as amend- +ed by that regulation. +(3) If a regulation made under section 24.1 of the +Canada Recovery Benefits Act, as amended by +section 17 of this Act, amends, in accordance with +that section 24.1, subsection 17(1) of that Act to re- +place the date set out in that subsection, and no +regulation has been made on or before May 7, +2022 under that section 24.1 to amend, in accor- +dance with that section 24.1, subsection 10(1) of +that Act to replace the date set out in that subsec- +tion, then paragraph 239.01(1)(a) of the Canada +Labour Code ceases to apply on May 7, 2022. +(4) If a regulation made under section 24.1 of the +Canada Recovery Benefits Act, as amended by +section 17 of this Act, amends, in accordance with +that section 24.1, subsection 17(1) of that Act to re- +place the date set out in that subsection, then, on +the day on which the regulation comes into force, +(a) the date set out in subsection 29(1) of this +Act is replaced by the date set out in that sub- +section 17(1), as amended by that regulation; +and +(b) the date set out in subsection 29(2) of this +Act is replaced by the date of the day after the +date set out in that subsection 17(1), as amend- +ed by that regulation. +(5) If a regulation made under section 24.1 of the +Canada Recovery Benefits Act, as amended by +section 17 of this Act, amends, in accordance with +that section 24.1, subsections 10(1) and 17(1) of +that Act to replace the date set out in those sub- +sections with a date that is the same in both sub- +sections, then subsection (4) does not apply. +(6) If a regulation made under section 24.1 of the +Canada Recovery Benefits Act, as amended by +section 17 of this Act, amends, in accordance with +that section 24.1, subsection 10(1) of that Act to re- +place the date set out in that subsection and a +regulation made under that section 24.1 amends, +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Coordinating Amendments +Section +28 + +Page 57 +in accordance with that section 24.1, subsection +17(1) of that Act to replace the date set out in that +subsection 17(1) and the dates in the amend- +ments are not the same, then, on the first day on +which both those regulations are in force, +(a) if the later of the dates, as amended by one +of the regulations, is the date set out in that +subsection 17(1), +(i) subsection (2) is deemed never to have +applied, and +(ii) paragraph 239.01(1)(a) of the Canada +Labour Code ceases to apply on the date set +out in that subsection 10(1), as amended by +the regulation; and +(b) if the later of the dates, as amended by one +of the regulations, is the date set out in that +subsection 10(1), +(i) subsection (4) is deemed never to have +applied, and +(ii) paragraph 239.01(1)(b) of the Canada +Labour Code ceases to apply on the date set +out in that subsection 17(1), as amended by +the regulation. +Coming into Force +May 7, 2022 +29 (1) Subsections 20(4), 22(6), 23(4), 24(2) and +25(2) come into force on May 7, 2022. +May 8, 2022 +(2) Subsections 20(2), 21(2), 22(2) and (4) and 23(2) +come into force on May 8, 2022. +Published under authority of the Speaker of the House of Commons +2021 +Chapter 26: An Act to provide further support in response to COVID-19 +PART 4 Canada Labour Code +Coordinating Amendments +Sections 28-29 + +Page 58 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-30_4.txt b/task6_model_deployment/assets/C-30_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..03607e5f0efaaff17dd7b5b5788aebef7bae2091 --- /dev/null +++ b/task6_model_deployment/assets/C-30_4.txt @@ -0,0 +1,173 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 13 +An Act to amend the Income Tax Act +(temporary enhancement to the Goods and +Services Tax/Harmonized Sales Tax credit) +ASSENTED TO +OCTOBER 18, 2022 +BILL C-30 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Income Tax Act (tempo- +rary enhancement to the Goods and Services Tax/Harmonized +Sales Tax credit)”. +SUMMARY +This enactment amends the Income Tax Act in order to double +the Goods and Services Tax/Harmonized Sales Tax (GST/HST) +credit for six months, effectively increasing the maximum annual +GST/HST credit amounts by 50% for the 2022-2023 benefit year. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 13 +An Act to amend the Income Tax Act (temporary en- +hancement to the Goods and Services Tax/Harmo- +nized Sales Tax credit) +[Assented to 18th October, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Cost of Living Relief Act, +No. 1 (Targeted Tax Relief). +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) Section 122.5 of the Income Tax Act is +amended by adding the following after subsec- +tion (3.001): +Additional deemed payment +(3.002) An eligible individual in relation to a month +specified for a taxation year who files a return of income +for the taxation year is deemed to have paid during the +specified month on account of their tax payable under +this Part for the taxation year an amount determined by +the formula +0.25 × (A – B) – C +where +A +is the total of +(a) $918, +(b) $918 for the qualified relation, if any, of the +individual in relation to the specified month, +(c) if the individual has no qualified relation in re- +lation to the specified month and is entitled to +deduct an amount for the taxation year under sub- +section 118(1) because of paragraph (b) of the de- +scription of B in that subsection in respect of a +2021-2022 + +Page 4 +qualified dependant of the individual in relation +to the specified month, $918, +(d) $483 times the number of qualified depen- +dants of the individual in relation to the specified +month, other than a qualified dependant in re- +spect of whom an amount is included under para- +graph (c) in computing the total for the specified +month, +(e) if the individual has no qualified relation and +has one or more qualified dependants, in relation +to the specified month, $483, and +(f) if the individual has no qualified relation and +no qualified dependant, in relation to the specified +month, the lesser of $483 and 6% of the amount, if +any, by which the individual’s income for the taxa- +tion year exceeds $9,919; +B +is 15% of the amount, if any, by which the individu- +al’s adjusted income for the taxation year ex- +ceeds $39,826; and +C +is the amount that the eligible individual is deemed +to have paid under subsection (3) during the speci- +fied month on account of their tax payable for the +taxation year. +(2) Section 122.5 of the Act is amended by adding +the following after subsection (3.02): +Additional deemed payment — shared-custody parent +(3.03) Notwithstanding subsection (3.002), if an eligible +individual is a shared-custody parent (within the mean- +ing assigned by section 122.6, but with the words quali- +fied dependant in that section having the meaning as- +signed by subsection (1) in respect of one or more quali- +fied dependants at the beginning of a month, the amount +deemed by subsection (3.002) to have been paid during +the specified month is equal to the amount determined +by the following formula: +0.5 × (A + B) +where +A +is the amount determined by the formula in subsec- +tion (3.002), calculated without reference to this sub- +section; and +B +is the amount determined by the formula in subsec- +tion (3.002), calculated without reference to this sub- +section and subparagraph (b)(ii) of the definition eli- +gible individual in section 122.6. +(3) Section 122.5 of the Act is amended by adding +the following after subsection (4.1): +2021-2022 +Chapter 13: Cost of Living Relief Act, No. 1 (Targeted Tax Relief) +Income Tax Act +Section +2 + +Page 5 +Month specified +(4.2) Notwithstanding subsection (4) and for the purpos- +es of this section, the month specified in subsection +(3.002) is October 2022 and the taxation year is the 2021 +taxation year. +3 (1) Paragraph 152(1)(b) of the Act is replaced by +the following: +(b) the amount of tax, if any, deemed by subsection +120(2) or (2.2), 122.5(3), (3.001) or (3.002), 122.51(2), +122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), 125.4(3), +125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3) or +210.2(3) or (4) to be paid on account of the taxpayer’s +tax payable under this Part for the year. +(2) Paragraph 152(1.2)(d) of the Act is replaced by +the following: +(d) the Minister determines the amount deemed by +subsection 122.5(3), (3.001) or (3.002) or 122.8(4) to +have been paid by an individual for a taxation year to +be nil, subsection (2) does not apply to the determina- +tion unless the individual requests a notice of determi- +nation from the Minister. +(3) Paragraph 152(4.2)(b) of the Act is replaced by +the following: +(b) redetermine the amount, if any, deemed by sub- +section 120(2) or (2.2), 122.5(3), (3.001) or (3.002), +122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), +127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on ac- +count of the taxpayer’s tax payable under this Part for +the year or deemed by subsection 122.61(1) to be an +overpayment on account of the taxpayer’s liability un- +der this Part for the year. +4 Paragraph 160.1(1.1)(b) of the Act is replaced by +the following: +(b) the total of the amounts deemed by subsection +122.5(3) or (3.002) to have been paid by the individual +during those specified months. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 13: Cost of Living Relief Act, No. 1 (Targeted Tax Relief) +Income Tax Act +Sections 2-4 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-31_4.txt b/task6_model_deployment/assets/C-31_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..8fc5f4988ed9ce0ad3dd2bc821e69786437ffbac --- /dev/null +++ b/task6_model_deployment/assets/C-31_4.txt @@ -0,0 +1,1513 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 14 +An Act respecting cost of living relief +measures related to dental care and rental +housing +ASSENTED TO +NOVEMBER 17, 2022 +BILL C-31 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting cost of living relief mea- +sures related to dental care and rental housing”. +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the following amendments to +Bill C-31, “An Act respecting cost of living relief measures relat- +ed to dental care and rental housing”. +That Bill C-31, in Clause 3, be amended by +(a) replacing line 17 on page 18 with the following: +vices, only 90% of the payment is to be taken into account +(b) replacing lines 23 to 29 on page 18 with the following: +purposes of paragraph (1)(g) is the total amount of rent paid in +2022 by the applicant. +SUMMARY +Part 1 enacts the Dental Benefit Act, which provides for the es- +tablishment of an application-based interim dental benefit. The +benefit provides interim direct financial support for parents for +dental care services received by their children under 12 years of +age in the period starting in October 2022 and ending in June +2024. +Part 2 enacts the Rental Housing Benefit Act, which provides for +the establishment of a one-time rental housing benefit for eligi- +ble persons who have paid rent in 2022 for their principal resi- +dence and who apply for the benefit. +Finally, Part 3 makes related amendments to the Income Tax Act, +the Excise Tax Act and the Excise Act, 2001. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +TABLE OF PROVISIONS +An Act respecting cost of living relief measures +related to dental care and rental housing +Short Title +Cost of Living Relief Act, No. 2 (Targeted Support for +Households) +1 +PART 1 +Dental Benefit Act +Enactment of Act +2 +An Act respecting benefits in relation +to dental care +Short Title +Dental Benefit Act +1 +Interpretation +Definitions +2 +Dental Benefit +Payment of benefit +3 +Eligibility +4 +Application — first period +5 +Application — second period +6 +Application — additional dental benefit +7 +Application — form, manner and contents +8 +Amount of benefit +9 +Attestation +10 +General +Minister of National Revenue +11 +Agreements or arrangements +12 +Delegation +13 +Payment out of Consolidated Revenue Fund +14 +Social Insurance Number +15 +Provision of information and documents +16 +Benefit cannot be charged, etc. +17 +Reconsideration of application +18 +Request for review +19 +Return of overpayment or erroneous payment +20 +2021-2022 + +Page 4 +Limitation or prescription period +21 +No interest payable +22 +Violations +23 +Limitation of imposition of penalties +24 +Rescission or reduction of penalty +25 +Recovery as debt due to His Majesty +26 +Offences +27 +Designation — investigators +28 +Limitation period +29 +Sunset provision +30 +PART 2 +Rental Housing Benefit Act +Enactment of Act +3 +An Act respecting benefits in relation +to rental housing +Short Title +Rental Housing Benefit Act +1 +Interpretation +Definitions +2 +Rental Housing Benefit +Payment of benefit +3 +Eligibility +4 +Application +5 +Attestation +6 +General +Corporation +7 +Minister of National Revenue +8 +Agreements or arrangements +9 +Delegation +10 +Availability of information +11 +Payment out of Consolidated Revenue Fund +12 +Social Insurance Number +13 +Provision of information and documents +14 +Benefit cannot be charged, etc. +15 +Reconsideration of application +16 +Request for review +17 +Return of overpayment or erroneous payment +18 +Limitation or prescription period +19 +No interest payable +20 +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +TABLE OF PROVISIONS + +Page 5 +Violations +21 +Limitation of imposition of penalties +22 +Rescission or reduction of penalty +23 +Recovery as debt due to His Majesty +24 +Offences +25 +Designation — investigators +26 +Limitation period +27 +Sunset provision +28 +PART 3 +Related Amendments +Income Tax Act +4 +Excise Tax Act +6 +Excise Act, 2001 +7 +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +TABLE OF PROVISIONS + +Page 6 + +Page 7 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 14 +An Act respecting cost of living relief measures relat- +ed to dental care and rental housing +[Assented to 17th November, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Cost of Living Relief Act, +No. 2 (Targeted Support for Households). +PART 1 +Dental Benefit Act +Enactment of Act +2 The Dental Benefit Act is enacted as follows: +An Act respecting benefits in relation to dental care +Preamble +Whereas the cost of dental care services is of particu- +lar concern for Canadians, as many have no access to +a dental services plan and do not use those services +because of the cost; +Whereas a lack of access to dental care services not +only causes harm to children but also has an impact +on the health care system, with dental surgeries be- +ing regularly performed in pediatric hospitals; +And whereas the Government of Canada recognizes +the need to provide interim dental benefits for chil- +dren under 12 years old while working towards the +2021-2022 + +Page 8 +development of a long term national dental care pro- +gram; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Dental Benefit Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +Agency has the same meaning as in section 2 of the +Canada Revenue Agency Act. (Agence) +base taxation year has the same meaning as in section +122.6 of the Income Tax Act. (année de base) +benefit period means, as the case may be, +(a) the period beginning on October 1, 2022 and end- +ing on June 30, 2023; or +(b) the period beginning on July 1, 2023 and ending +on June 30, 2024. (période de prestation) +Canada child benefit means a deemed overpayment +under Subdivision A.1 of Division E of Part I of the In- +come Tax Act. (allocation canadienne pour enfants) +cohabiting spouse or common-law partner has the +same meaning as in section 122.6 of the Income Tax Act. +(époux ou conjoint de fait visé) +Commissioner has the same meaning as in section 2 of +the Canada Revenue Agency Act. (commissaire) +dental care services means the services that a dentist, +denturist or dental hygienist is lawfully entitled to pro- +vide, including oral surgery and diagnostic, preventative, +restorative, endodontic, periodontal, prosthodontic and +orthodontic services. (services de soins dentaires) +dental services plan means a contract of insurance in +respect of dental care services or a dental care insurance +plan obtained on the basis of employment or purchased +privately. (régime d’assurance dentaire) +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 9 +eligible parent has the meaning assigned by the defini- +tion eligible individual in section 122.6 of the Income +Tax Act. (parent admissible) +His Majesty means His Majesty in right of Canada. (Sa +Majesté) +Minister means the Minister of Health. (ministre) +qualified dependant has the same meaning as in sec- +tion 122.6 of the Income Tax Act. (personne à charge +admissible) +shared-custody parent has the same meaning as in sec- +tion 122.6 of the Income Tax Act. (parent ayant la +garde partagée) +Definition of adjusted income +(2) For the purposes of this Act, adjusted income has +the same meaning as in section 122.6 of the Income Tax +Act, except that the reference to “at the end of the year” is +to be read as a reference to “on December 1, 2022 in the +case of an application made under section 5 or paragraph +7(a) and on July 1, 2023 in the case of an application +made under section 6 or paragraph 7(b)”. +Dental Benefit +Payment of benefit +3 The Minister must pay a dental benefit to a person +who is eligible for the benefit and who makes an applica- +tion. +Eligibility +4 (1) Subject to subsection (4), a person is eligible for a +dental benefit if they meet the following conditions: +(a) they are entitled to apply for the dental benefit un- +der section 5, 6 or 7; +(b) they make an application in accordance with sec- +tion 8 and provide the Minister with any information +that the Minister may require in respect of the applica- +tion; +(c) their adjusted income is less than $90,000 for the +base taxation year in relation to +(i) in the case of an application made under section +5 or paragraph 7(a), December 1, 2022, and +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 10 +(ii) in the case of an application made under sec- +tion 6 or paragraph 7(b), July 1, 2023; +(d) they make the application in respect of a person +who has received or will receive dental care services +the costs of which have not been and will not be fully +paid or reimbursed under a program or plan estab- +lished by the government of Canada or of a province; +and +(e) they make the application in respect of a person +who is not insured under a dental services plan and +who does not have access to a dental care insurance +plan obtained on the basis of the employment of the +applicant, their cohabiting spouse or common law +partner or any other person +(i) in the case of a person who has received dental +care services on or before the date of the applica- +tion, on the date the person received the services, +and +(ii) in the case of a person who will receive dental +care services after the date of the application, on +the date of the application. +Part-year residents +(2) For the purposes of determining the applicant’s ad- +justed income in paragraph (1)(c), if a person was a non- +resident in Canada for the purposes of the Income Tax +Act at any time in a taxation year, the person’s income for +the year is deemed to be the amount that would have +been the person’s income for the year had the person +been resident in Canada throughout the year. +Bankruptcy +(3) For the purposes of determining the applicant’s ad- +justed income in paragraph (1)(c), if in a taxation year a +person becomes bankrupt, their income for the taxation +year is to include their income for the taxation year that +begins on January 1 of the calendar year that includes the +date of bankruptcy. +Ineligibility +(4) The Minister may decide that an applicant is ineligi- +ble for a dental benefit if +(a) the Minister determines that their eligibility for a +dental benefit for which they previously applied under +section 5 was based on a misrepresentation or the con- +cealment of a material fact on the part of the appli- +cant; or +(b) the Minister has decided that an applicant has +committed a violation in relation to an application for +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 11 +a dental benefit previously made under section 5 and +no decision to rescind that decision has been made. +Application — first period +5 An eligible parent may, during the period beginning on +December 1, 2022 and ending on June 30, 2023, apply to +the Minister for a dental benefit in respect of each of +their qualified dependants +(a) who has received or will receive dental care ser- +vices in Canada during the period beginning on Octo- +ber 1, 2022 and ending on June 30, 2023; +(b) who is under 12 years of age on December 1, 2022; +and +(c) in respect of whom the parent is in receipt of a +Canada child benefit on that date. +Application — second period +6 An eligible parent may, during the period beginning on +July 1, 2023 and ending on June 30, 2024, apply to the +Minister for a dental benefit in respect of each of their +qualified dependants +(a) who has received or will receive dental care ser- +vices in Canada during that period; +(b) who is under 12 years of age on July 1, 2023; +(c) in respect of whom the parent is in receipt of a +Canada child benefit on that date; and +(d) in respect of whom no person who is entitled to +apply for an additional dental benefit under paragraph +7(a) and who is eligible for that benefit has made an +application under that paragraph. +Application — additional dental benefit +7 A person may, during the period beginning on July 1, +2023 and ending on June 30, 2024, apply to the Minister +for an additional dental benefit if +(a) they make the application in respect of a person +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 12 +(i) in respect of whom they made an application for +a dental benefit under section 5 and were eligible +for that benefit, +(ii) in respect of whom no eligible parent who is en- +titled to apply for a dental benefit under section 6 +and who is eligible for that benefit has made an ap- +plication under that section, and +(iii) who received dental care services during the +period beginning on October 1, 2022 and ending on +June 30, 2023, the cost of which exceeded $650; or +(b) they are an eligible parent, their adjusted income +was less than $90,000 for the base taxation year in re- +lation to December 1, 2022 and they make the applica- +tion in respect of their qualified dependant +(i) in respect of whom a dental benefit was not re- +ceived for the period beginning on December 1, +2022 and ending on June 30, 2023, +(ii) in respect of whom they made an application +for a dental benefit under section 6 and are eligible +for that benefit, +(iii) who has received or will receive dental care +services during the period beginning on July 1, 2023 +and ending on June 30, 2024, the cost of which has +exceeded or will exceed $650, and +(iv) who is not insured under a dental services plan +and who does not have access to a dental care in- +surance plan obtained on the basis of the employ- +ment of the applicant, their cohabiting spouse or +common law partner or any other person +(A) in the case of a dependant who has received +dental care services on or before the date of the +application, on the date the dependant received +the services, and +(B) in the case of a dependant who will receive +dental care services after the date of the applica- +tion, on the date of the application. +Application — form, manner and contents +8 An application for a dental benefit must be made in +the form and manner established by the Minister and +must contain the following: +(a) the applicant’s name and address; +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 13 +(b) the attestation referred to in section 10; +(c) the name, address and telephone number of the +dentist, denturist or dental hygienist who provided, or +who the applicant intends to have provide, dental care +services for the person in respect of whom the applica- +tion is made, as well as the month during which the +services were provided or during which the applicant +intends to have the services provided; +(d) the name, address and telephone number of the +employer, if any, of the applicant and of their cohabit- +ing spouse or common-law partner +(i) in the case of a person who has received dental +care services on or before the date of the applica- +tion, on the date that person received the services, +and +(ii) in the case of a person who will receive dental +care services after the date of the application, on +the date of the application; and +(e) any other information that the Minister may re- +quire. +Amount of benefit +9 (1) Subject to subsection (2), the amount of a dental +benefit is +(a) $650, if an applicant’s adjusted income is less +than $70,000 for the base taxation year in relation to +(i) in the case of an application made under section +5 or paragraph 7(a), December 1, 2022, and +(ii) in the case of an application made under sec- +tion 6 or paragraph 7(b), July 1, 2023; +(b) $390, if an applicant’s adjusted income is equal to +or greater than $70,000 but less than $80,000 for the +base taxation year in relation to +(i) in the case of an application made under section +5 or paragraph 7(a), December 1, 2022, and +(ii) in the case of an application made under sec- +tion 6 or paragraph 7(b), July 1, 2023; and +(c) $260, if an applicant’s adjusted income is equal to +or greater than $80,000 but less than $90,000 for the +base taxation year in relation to +(i) in the case of an application made under section +5 or paragraph 7(a), December 1, 2022, and +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 14 +(ii) in the case of an application made under sec- +tion 6 or paragraph 7(b), July 1, 2023. +Amount — shared-custody parent +(2) If, at the beginning of the relevant period, an appli- +cant is a shared-custody parent of the person in respect +of whom the application is made, the amount of a dental +benefit is 50% of the amount referred to in paragraph +(1)(a), (b) or (c), as the case may be. +Relevant period +(3) For the purposes of subsection (2), the relevant peri- +od is +(a) in the case of an application made under section 5 +or paragraph 7(a), the period beginning on October 1, +2022 and ending on June 30, 2023; and +(b) in the case of an application made under section 6 +or paragraph 7(b), the period beginning on July 1, +2023 and ending on June 30, 2024. +December 1, 2022 +(4) For the purposes of subsection (2) and paragraph +(3)(a), the period beginning on October 1, 2022 and end- +ing on June 30, 2023 is deemed to begin on December 1, +2022. +Limit +(5) No more than two dental benefits — or, in the case of +shared-custody parents, no more than four dental bene- +fits in the amount referred to in subsection (2) — may be +paid in respect of a person who has received or will re- +ceive dental services. +Attestation +10 (1) The applicant must, in their application, attest +that +(a) the person in respect of whom the application is +made has received dental care services in Canada dur- +ing the relevant period or the applicant intends for the +person to receive dental care services in Canada dur- +ing the relevant period; and +(b) the person in respect of whom the application is +made is not insured under a dental services plan and +does not have access to a dental care insurance plan +obtained on the basis of the employment of the appli- +cant, their cohabiting spouse or common law partner +or any other person +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 15 +(i) in the case of a person who has received dental +care services on or before the date of the applica- +tion, on the date that person received the services, +and +(ii) in the case of a person who the applicant in- +tends to receive dental care services after the date +of the application, on the date of the application. +Relevant period +(2) For the purposes of subsection (1), the relevant peri- +od is +(a) in the case of an application made under section 5 +or paragraph 7(a), the period beginning on October 1, +2022 and ending on June 30, 2023; and +(b) in the case of an application made under section 6 +or paragraph 7(b), the period beginning on July 1, +2023 and ending on June 30, 2024. +General +Minister of National Revenue +11 The Minister of National Revenue may provide ser- +vices and carry out activities to support the Minister in +the administration and enforcement of this Act and may +authorize the Commissioner or any other person who is +employed or engaged by the Agency or who occupies a +position of responsibility in the Agency to provide those +services or carry out those activities. +Agreements or arrangements +12 The Minister may enter into agreements or arrange- +ments with any department, board or agency of the Gov- +ernment of Canada to assist the Minister in carrying out +the purposes and provisions of this Act. +Delegation +13 The Minister may authorize the Commissioner or any +other person or body, or member of a class of persons or +bodies, to exercise any power or perform any duty or +function of the Minister under this Act. +Payment out of Consolidated Revenue Fund +14 All amounts payable by the Minister under section 3 +are to be paid out of the Consolidated Revenue Fund. +Social Insurance Number +15 The Minister is authorized to collect and use, for the +purposes of the administration and enforcement of this +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 16 +Act, the Social Insurance Number of a person who makes +an application under this Act. +Provision of information and documents +16 (1) The Minister may, for any purpose related to ver- +ifying compliance or preventing non-compliance with +this Act, require that any person provide any information +or document, including a receipt for payment in respect +of dental care services, within the reasonable time that +the Minister may specify. +Ineligibility +(2) The Minister may decide that an applicant who fails +to fulfill or comply with a requirement under subsection +(1) is ineligible for a dental benefit in respect of the bene- +fit period to which the application relates. +Benefit cannot be charged, etc. +17 A dental benefit +(a) is not subject to the operation of any law relating +to bankruptcy or insolvency; +(b) cannot be assigned, charged, attached or given as +security; +(c) cannot be retained by way of deduction, set-off or +compensation under any Act of Parliament other than +this Act; and +(d) is not garnishable moneys for the purposes of the +Family Orders and Agreements Enforcement Assis- +tance Act. +Reconsideration of application +18 (1) Subject to subsection (5), the Minister may re- +consider an application within 24 months after the day +on which the benefit period to which the application re- +lates ends. +Decision +(2) If the Minister decides on reconsideration that a per- +son has received money by way of a dental benefit to +which they were not entitled, or has not received money +to which they were entitled, the Minister must calculate +the amount of the money and notify the person of the +Minister’s decision. +Amount repayable +(3) Section 20 applies if the Minister decides that a per- +son has received money by way of a dental benefit to +which they were not entitled. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 17 +Amount payable +(4) If the Minister decides that a person was entitled to +receive money by way of a dental benefit, and the money +was not paid, the amount calculated under subsection (2) +is payable to the person. +Extended time to reconsider claim +(5) If, in the opinion of the Minister, a false or mislead- +ing statement or representation has been made in con- +nection with an application for a dental benefit, the Min- +ister has 72 months within which to reconsider the appli- +cation. +Request for review +19 (1) A person who is the subject of a decision of the +Minister made under this Act may make a request to the +Minister, in the form and manner established by the +Minister, for a review of that decision at any time within +90 days after the day on which they are notified of the de- +cision or any further time that the Minister may allow. +Review +(2) The Minister must review the decision if a request for +its review is made under subsection (1). On completion of +the review, the Minister must confirm, vary or rescind +the decision. +Notification +(3) The Minister must notify the person who made the +request of the result of the Minister’s review under sub- +section (2). +Return of overpayment or erroneous payment +20 (1) If the Minister determines that a person has re- +ceived a dental benefit to which they are not entitled, or +an amount in excess of the amount of such a benefit to +which they are entitled, the person must repay the +amount of the payment or the excess amount, as the case +may be, as soon as feasible. +Recovery as debt due to His Majesty +(2) The amount of the erroneous payment or overpay- +ment, as determined by the Minister, constitutes a debt +due to His Majesty as of the day on which the amount +was paid and the debt is payable and may be recovered +by the Minister as of the day the Minister determined the +amount of the erroneous payment or overpayment. +Limitation or prescription period +21 (1) Subject to this section, no action or proceedings +may be taken to recover money owing under this Act af- +ter the end of the six-year limitation or prescription +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 18 +period that begins on the day on which the money be- +comes due and payable. +Deduction, set-off or compensation +(2) Money owing by a person under this Act may be re- +covered at any time by way of deduction from, or set-off +or compensation against, any sum of money, including a +dental benefit, that may be due or payable by His Majesty +to the person, other than an amount payable under sec- +tion 122.61 of the Income Tax Act. +Acknowledgment of liability +(3) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5), the +time during which the limitation or prescription period +has run before the acknowledgment does not count in the +calculation of that period. +Acknowledgment after limitation or prescription +period +(4) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5) after +the end of the limitation or prescription period, an action +or proceedings to recover the money may, subject to sub- +sections (3) and (6), be brought within six years after the +date of the acknowledgment. +Types of acknowledgments +(5) An acknowledgment of liability means +(a) a written promise to pay the money owing, signed +by the person or their agent or other representative; +(b) a written acknowledgment of the money owing, +signed by the person or their agent or other represen- +tative, whether or not a promise to pay can be implied +from it and whether or not it contains a refusal to pay; +(c) a part payment by the person or their agent or oth- +er representative of any money owing; or +(d) any acknowledgment of the money owing made by +the person, their agent or other representative or the +trustee or administrator in the course of proceedings +under the Bankruptcy and Insolvency Act or any oth- +er legislation dealing with the payment of debts. +Limitation or prescription period suspended +(6) The running of a limitation or prescription period in +respect of money owing under this Act is suspended +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 19 +during any period in which it is prohibited to commence +or continue an action or other proceedings against the +person to recover money owing under this Act. +Non-application +(7) This section does not apply in respect of an action or +proceedings relating to the execution, renewal or en- +forcement of a judgment. +No interest payable +22 No interest is payable on any amount owing to His +Majesty under this Act as a result of an overpayment or +an erroneous payment. +Violations +23 (1) A person commits a violation if they +(a) knowingly make, in relation to an application for a +dental benefit, a representation that is false or mis- +leading; or +(b) make an application for, and receive, a dental ben- +efit knowing that they are not eligible to receive it. +Penalty +(2) The Minister may impose a penalty on a person if the +Minister is of the opinion that the person has committed +a violation. +Amount of penalty +(3) The Minister may set the amount of the penalty for +each violation at not more than 50% of the dental benefit +that was or would have been paid as a result of commit- +ting the violation. +Maximum +(4) The maximum amount of all penalties that may be +imposed on a particular person under this section +is $5,000. +For greater certainty +(5) For greater certainty, no penalty may be imposed on +a person if they mistakenly believe that a representation +is true or that they were eligible to receive the dental ben- +efit, as the case may be. +Purpose of penalty +(6) The purpose of a penalty is to promote compliance +with this Act and not to punish. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 20 +Limitation of imposition of penalties +24 A penalty must not be imposed under section 23 if +more than three years have passed after the day on which +the act that would constitute the violation occurred. +Rescission or reduction of penalty +25 The Minister may rescind the imposition of a penalty +under section 23, or reduce the penalty, on the presenta- +tion of new facts or on being of the opinion that the +penalty was imposed without knowledge of, or on the ba- +sis of a mistake as to, some material fact. +Recovery as debt due to His Majesty +26 A penalty imposed under section 23 constitutes a +debt due to His Majesty and the debt is payable and may +be recovered by the Minister as of the day on which the +penalty is imposed. +Offences +27 (1) Every person commits an offence who +(a) for the purpose of obtaining a dental benefit for +themselves, knowingly uses false identity information +or another person’s identity information; +(b) with intent to steal all or a substantial part of an- +other person’s dental benefit, counsels that person to +apply for the benefit; or +(c) knowingly makes, in relation to one or more appli- +cations under this Act, three or more representations +that are false or misleading, if the total amount of the +dental benefits that were or would have been paid as a +result of the applications is at least $5,000. +Punishment +(2) Every person who is guilty of an offence under sub- +section (1) is liable on summary conviction to a fine of +not more than the sum of $5,000 plus an amount of not +more than double the amount of the dental benefit that +was or would have been paid as a result of committing +the offence, to imprisonment for a term of not more than +two years less a day, or to both. +Definition of identity information +(3) In paragraph (1)(a), identity information has the +same meaning as in section 402.1 of the Criminal Code. +Designation — investigators +28 (1) The Minister may designate as an investigator +any person or class of persons for the purpose of enforc- +ing section 27. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Section +2 + +Page 21 +Authorization +(2) The Minister may authorize the Commissioner to +designate as an investigator any employee or class of em- +ployees of the Agency for the purpose of enforcing sec- +tion 27. +Limitation period +29 Proceedings in respect of an offence under this Act +may be instituted at any time within, but not later than, +five years after the day on which the Minister becomes +aware of the subject matter of the prosecution. +Sunset provision +30 Despite any other provision of this Act, a payment +out of the Consolidated Revenue Fund must not be made +under this Act after the fifth anniversary of the day on +which this Act comes into force. +PART 2 +Rental Housing Benefit Act +Enactment of Act +3 The Rental Housing Benefit Act is enacted as +follows: +An Act respecting benefits in relation to rental hous- +ing +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Rental Housing Benefit +Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +Agency means the Canada Revenue Agency. (Agence) +cohabiting spouse or common-law partner has the +same meaning as in section 122.6 of the Income Tax Act. +(époux ou conjoint de fait visé) +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 1 Dental Benefit Act +Sections 2-3 + +Page 22 +Commissioner has the same meaning as in section 2 of +the Canada Revenue Agency Act. (commissaire) +Corporation means the Canada Mortgage and Housing +Corporation. (Société) +His Majesty means His Majesty in right of Canada. (Sa +Majesté) +Minister means the member of the King’s Privy Council +for Canada designated as Minister for the purposes of the +Canada Mortgage and Housing Corporation Act. (mi- +nistre) +reference day means the later of December 1, 2022 and +the day on which this Act comes into force. (date de ré- +férence) +rent means a payment made under a lease, licence or +similar arrangement to occupy a principal residence, in- +cluding any part of the payment that is allocated to pay +for utilities or property taxes. It does not include any +such payment, or part of any such payment, +(a) that is paid in respect of utilities or property taxes +to a person or entity who is not a party to the lease, li- +cence or arrangement; +(b) that is to be deducted from income from business +under the Income Tax Act; +(c) that is specified and that is allocated to pay for +board or other services; +(d) that is paid by a person to a related person, with- +in the meaning of paragraph 251(2)(a) and subsection +251(6) of the Income Tax Act, and that is not income +of the related person for the purposes of that Act; or +(e) that is paid with respect to a capital lease. (loyer) +Spouse or common-law partner living separate and +apart +(2) For the purposes of this Act, a person is not consid- +ered to be living separate and apart from their spouse or +common-law partner at any time unless they are living +separate and apart at that time, because of a breakdown +of their marriage or common-law partnership, for a peri- +od of at least 90 days that includes that time. +Definition of adjusted income +(3) In section 4, adjusted income has the same meaning +as in section 122.6 of the Income Tax Act, except that the +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 23 +reference to “at the end of the year” is to be read as a ref- +erence to “on the reference day”. +Rental Housing Benefit +Payment of benefit +3 The Minister must pay a one-time rental housing ben- +efit of $500 to a person who is eligible to receive it and +who makes an application under section 5. +Eligibility +4 (1) An applicant is eligible to receive a rental housing +benefit if +(a) they are at least 15 years of age on the reference +day; +(b) they are alive on the day on which their applica- +tion is made in accordance with section 5; +(c) they are resident in Canada in 2022 for the purpos- +es of the Income Tax Act and their principal residence +is, on the reference day, situated in Canada; +(d) they — and, if any, their cohabiting spouse or com- +mon-law partner — have filed a return of income, as +defined in section 122.6 of the Income Tax Act, for +2021 no later than the 120th day after the reference +day; +(e) they have an adjusted income for 2021 of no more +than +(i) $35,000, if they +(A) have a cohabiting spouse or common-law +partner on the reference day, +(B) reside on the reference day with a qualified +dependant, as defined in section 122.6 of the In- +come Tax Act, or +(C) claimed a deduction for 2021 under subsec- +tion 118(1) of that Act, because of paragraph (b) +of the description of B in that subsection, and +are entitled to that deduction, or +(ii) $20,000, in any other case; +(f) they — or, if any, their cohabiting spouse or com- +mon-law partner — paid, in 2022, rent that is in re- +spect of 2022 for the applicant’s principal residence +situated in Canada; and +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 24 +(g) subject to any of subsections (2) to (6) that apply +in the circumstances, the total amount of the rent +referred to in paragraph (f) is at least 30% of the appli- +cant’s adjusted income for 2021. +Unspecified amount — board or other services +(2) If a payment for room and either board or other ser- +vices is made in respect of a principal residence and it in- +cludes an unspecified amount for the board or other ser- +vices, only 90% of the payment is to be taken into account +as rent for the purposes of paragraph (1)(g). +Separation from cohabiting spouse or common-law +partner +(3) If an applicant had a cohabiting spouse or common- +law partner during 2022 but is living separate and apart +from them on the reference day, the total amount of rent +paid by the applicant to be taken into account for the +purposes of paragraph (1)(g) is the total amount of rent +paid in 2022 by the applicant. +Different principal residences +(4) If the applicant and their cohabiting spouse or com- +mon-law partner live in two different principal resi- +dences at any point in 2022, the applicant may take into +account, for the purposes of paragraph (1)(g), the total +amount of the rent paid in 2022 by either of them for +both of those principal residences while they were each +other’s cohabiting spouse or common-law partner. +Part-year residents +(5) For the purposes of determining the applicant’s ad- +justed income in paragraphs (1)(e) and (g), if a person +was non-resident in Canada for the purposes of the In- +come Tax Act at any time in 2021, the person’s income for +the year is deemed to be the amount that would have +been the person’s income for the year had the person +been resident in Canada throughout the year. +Bankruptcy +(6) For the purposes of determining the applicant’s ad- +justed income in paragraphs (1)(e) and (g), if a person +becomes bankrupt in 2021, their income for that year is +to include their income for the taxation year that begins +on January 1 of 2021. +Only one cohabiting spouse or common-law partner +eligible +(7) If two applicants who are each other’s cohabiting +spouse or common-law partner on the reference day both +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 25 +apply under section 5 for a rental housing benefit and +both would, but for this subsection, be eligible for the +benefit, only the applicant that the Minister designates is +eligible to receive the benefit. +Application +5 An application for the benefit must +(a) be in the form and manner established by the Min- +ister; and +(b) be made no earlier than the reference day and no +later than the 120th day after the reference day. +Attestation +6 An applicant must, in their application, attest to the +accuracy of the information that they provide in it, in- +cluding the rent paid during 2022 for the principal resi- +dence, the address of the principal residence and the +name and contact information of the person to whom the +rent was paid. +General +Corporation +7 The Corporation, on behalf of His Majesty and in the +place of the Minister, +(a) has all the rights and liabilities of His Majesty and +the Minister under this Act; and +(b) exercises all the powers and performs all the du- +ties and functions of the Minister under this Act. +Minister of National Revenue +8 The Minister of National Revenue may provide ser- +vices and carry out activities to support the Minister in +the administration and enforcement of this Act and may +authorize the Commissioner or any other person who is +employed or engaged by the Agency or who occupies a +position of responsibility in the Agency to provide those +services or carry out those activities. +Agreements or arrangements +9 The Minister may enter into agreements or arrange- +ments with any department, board or agency of the Gov- +ernment of Canada to assist the Minister in carrying out +the purposes and provisions of this Act. +Delegation +10 The Minister may authorize the Commissioner or any +other person or body, or member of a class of persons or +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 26 +bodies, to exercise any power or perform any duty or +function of the Minister under this Act. +Availability of information +11 (1) Information obtained, or prepared from informa- +tion obtained, under this Act may be made available to +the Minister of National Revenue for the administration +and enforcement of the Income Tax Act if the Minister +considers it advisable and the information is made avail- +able subject to conditions that are agreed on by the Min- +ister and the Minister of National Revenue. +Secondary release of information +(2) The information must not be made available to any +other person or body unless the Minister considers it ad- +visable, the information is made available for the same +purpose and it is subject to conditions that are agreed on +by the Minister and the Minister of National Revenue. +Payment out of Consolidated Revenue Fund +12 (1) All amounts to be expended in relation to this +Act, including amounts payable by the Minister under +section 3 and the costs of administering and enforcing +this Act, are to be paid out of the Consolidated Revenue +Fund to the Corporation. +Special account +(2) The Corporation may pay or cause to be paid all or +any part of the money paid out to it under subsection (1) +to the Receiver General, to be paid into the Consolidated +Revenue Fund and credited to a special account in the ac- +counts of Canada in the Corporation’s name. +Payments charged to special account +(3) If money is credited to the special account under sub- +section (2), +(a) the Minister of National Revenue may, at the re- +quest and on behalf of the Corporation, make pay- +ments out of the Consolidated Revenue Fund for the +purposes of this Act and those payments are to be +charged to the special account; and +(b) money owing to His Majesty under this Act is to be +deposited into the Consolidated Revenue Fund and, +unless the special account has been closed under para- +graph 28(2)(b), credited to the special account. +Social Insurance Number +13 The Minister is authorized to collect and use, for the +purposes of the administration and enforcement of this +Act, the Social Insurance Number of a person who makes +an application under this Act. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 27 +Provision of information and documents +14 (1) The Minister may, for any purpose related to ver- +ifying compliance or preventing non-compliance with +this Act, require that any person provide any information +or document within the reasonable time that the Minister +may specify. +Ineligibility +(2) The Minister may decide that an applicant who fails +to fulfill or comply with a requirement under subsection +(1) is ineligible for a rental housing benefit. +Benefit cannot be charged, etc. +15 A rental housing benefit +(a) is not subject to the operation of any law relating +to bankruptcy or insolvency; +(b) cannot be assigned, charged, attached or given as +security; +(c) cannot be retained by way of deduction, set-off or +compensation under any Act of Parliament other than +this Act; and +(d) is not garnishable moneys for the purposes of the +Family Orders and Agreements Enforcement Assis- +tance Act. +Reconsideration of application +16 (1) Subject to subsection (5), the Minister may re- +consider an application within 24 months after the 120th +day after the reference day. +Decision +(2) If the Minister decides on reconsideration that a per- +son has received money by way of a rental housing bene- +fit to which they were not entitled, or has not received +money to which they were entitled, the Minister must +calculate the amount of the money and notify the person +of the Minister’s decision. +Amount repayable +(3) Section 18 applies if the Minister decides that a per- +son has received money by way of a benefit to which they +were not entitled. +Amount payable +(4) If the Minister decides that a person was entitled to +receive money by way of a rental housing benefit, and the +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 28 +money was not paid, the amount calculated under sub- +section (2) is payable to the person. +Extended time to reconsider claim +(5) If, in the opinion of the Minister, a false or mislead- +ing statement or representation has been made in con- +nection with an application for a rental housing benefit, +the Minister has 72 months within which to reconsider +the application. +Request for review +17 (1) A person who is the subject of a decision of the +Minister made under this Act may make a request to the +Minister, in the form and manner established by the +Minister, for a review of that decision at any time within +90 days after the day on which they are notified of the de- +cision or any further time that the Minister may allow. +Review +(2) The Minister must review the decision if a request for +its review is made under subsection (1). On completion of +the review, the Minister must confirm, vary or rescind +the decision. +Notification +(3) The Minister must notify the person who made the +request of the result of the Minister’s review under sub- +section (2). +Return of overpayment or erroneous payment +18 (1) If the Minister determines that a person has re- +ceived a rental housing benefit to which they are not enti- +tled, or an amount in excess of the amount of such a ben- +efit to which they are entitled, the person must repay the +amount of the payment or the excess amount, as the case +may be, as soon as feasible. +Recovery as debt due to His Majesty +(2) The amount of the erroneous payment or overpay- +ment, as determined by the Minister, constitutes a debt +due to His Majesty as of the day on which the amount +was paid and the debt is payable and may be recovered +by the Minister as of the day the Minister determined the +amount of the erroneous payment or overpayment. +Limitation or prescription period +19 (1) Subject to this section, no action or proceedings +may be taken to recover money owing under this Act af- +ter the end of the six-year limitation or prescription peri- +od that begins on the day on which the money becomes +due and payable. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 29 +Deduction, set-off or compensation +(2) Money owing by a person under this Act may be re- +covered at any time by way of deduction from, or set-off +or compensation against, any sum of money, including a +rental housing benefit, that may be due or payable by His +Majesty to the person, other than an amount payable un- +der section 122.61 of the Income Tax Act. +Acknowledgment of liability +(3) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5), the +time during which the limitation or prescription period +has run before the acknowledgment does not count in the +calculation of that period. +Acknowledgment after limitation or prescription +period +(4) If a person’s liability for money owing under this Act +is acknowledged in accordance with subsection (5) after +the end of the limitation or prescription period, an action +or proceedings to recover the money may, subject to sub- +sections (3) and (6), be brought within six years after the +date of the acknowledgment. +Types of acknowledgments +(5) An acknowledgment of liability means +(a) a written promise to pay the money owing, signed +by the person or their agent or other representative; +(b) a written acknowledgment of the money owing, +signed by the person or their agent or other represen- +tative, whether or not a promise to pay can be implied +from it and whether or not it contains a refusal to pay; +(c) a part payment by the person or their agent or oth- +er representative of any money owing; or +(d) any acknowledgment of the money owing made by +the person, their agent or other representative or the +trustee or administrator in the course of proceedings +under the Bankruptcy and Insolvency Act or any oth- +er legislation dealing with the payment of debts. +Limitation or prescription period suspended +(6) The running of a limitation or prescription period in +respect of money owing under this Act is suspended dur- +ing any period in which it is prohibited to commence or +continue an action or other proceedings against the per- +son to recover money owing under this Act. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 30 +Non-application +(7) This section does not apply in respect of an action or +proceedings relating to the execution, renewal or en- +forcement of a judgment. +No interest payable +20 No interest is payable on any amount owing to His +Majesty under this Act as a result of an overpayment or +an erroneous payment. +Violations +21 (1) A person commits a violation if they +(a) knowingly make, in relation to an application for a +rental housing benefit, a representation that is false or +misleading; or +(b) make an application for, and receive, a rental +housing benefit knowing that they are not eligible to +receive it. +Penalty +(2) The Minister may impose a penalty on a person if the +Minister is of the opinion that the person has committed +a violation. +Amount of penalty +(3) The Minister may set the amount of the penalty for +each violation at not more than 50% of the benefit that +was or would have been paid as a result of committing +the violation. +For greater certainty +(4) For greater certainty, no penalty may be imposed on +a person if they mistakenly believe that a representation +is true or that they were eligible to receive the benefit, as +the case may be. +Purpose of penalty +(5) The purpose of a penalty is to promote compliance +with this Act and not to punish. +Limitation of imposition of penalties +22 A penalty must not be imposed under section 21 if +more than three years have passed after the day on which +the act that would constitute the violation occurred. +Rescission or reduction of penalty +23 The Minister may rescind the imposition of a penalty +under section 21, or reduce the penalty, on the presenta- +tion of new facts or on being of the opinion that the +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 31 +penalty was imposed without knowledge of, or on the ba- +sis of a mistake as to, some material fact. +Recovery as debt due to His Majesty +24 A penalty imposed under section 21 constitutes a +debt due to His Majesty and the debt is payable and may +be recovered by the Minister as of the day on which the +penalty is imposed. +Offences +25 (1) Every person commits an offence who +(a) for the purpose of obtaining a rental housing bene- +fit for themselves, knowingly uses false identity infor- +mation or another person’s identity information; or +(b) with intent to steal all or a substantial part of an- +other person’s rental housing benefit, counsels that +person to apply for the benefit. +Punishment +(2) Every person who is guilty of an offence under sub- +section (1) is liable on summary conviction to a fine of +not more than the sum of $5,000 plus an amount of not +more than double the amount of the benefit that was or +would have been paid as a result of committing the of- +fence, to imprisonment for a term of not more than two +years less a day, or to both. +Definition of identity information +(3) In paragraph (1)(a), identity information has the +same meaning as in section 402.1 of the Criminal Code. +Designation — investigators +26 (1) The Minister may designate as an investigator +any person or class of persons for the purpose of enforc- +ing section 25. +Authorization +(2) The Minister may authorize the Commissioner to +designate as an investigator any employee or class of em- +ployees of the Agency for the purpose of enforcing sec- +tion 25. +Limitation period +27 Proceedings in respect of an offence under this Act +may be instituted at any time within, but not later than, +five years after the day on which the Minister becomes +aware of the subject matter of the prosecution. +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Section +3 + +Page 32 +Sunset provision +28 (1) Despite any other provision of this Act, a pay- +ment out of the Consolidated Revenue Fund must not be +made under section 12 after the fifth anniversary of the +day on which this Act comes into force. +Consolidated Revenue Fund +(2) On the day after that fifth anniversary, +(a) any money paid out under subsection 12(1) and +held on that day by the Corporation is to be paid into +the Consolidated Revenue Fund and credited to the +Receiver General; and +(b) any special account referred to in subsection 12(2) +is closed and any money in that account on closing is +to remain in the Consolidated Revenue Fund and is +credited to the Receiver General. +PART 3 +Related Amendments +R.S., c. 1 (5th Supp.) +Income Tax Act +4 Subsection 81(1) of the Income Tax Act is +amended by striking out “or” at the end of para- +graph (r), by adding “or” at the end of paragraph +(s) and by adding the following after paragraph +(s): +Dental benefits +(t) an amount received under the Dental Benefit Act. +5 Paragraph 241(4)(d) of the Act is amended by +striking out “or” at the end of subparagraph (xvi- +ii) and by adding the following after subpara- +graph (xix): +(xx) to an official of +(A) the Canada Revenue Agency solely for the +purposes of the administration or enforcement +of the Dental Benefit Act, or +(B) the Department of Health solely for the pur- +poses of the formulation or evaluation of policy +for that Act, +(xxi) to an official of the Canada Revenue Agency +solely for the purposes of the administration or en- +forcement of the Rental Housing Benefit Act, or +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 2 Rental Housing Benefit Act +Sections 3-5 + +Page 33 +(xxii) to a person who is employed in the service of, +who occupies a position of responsibility in the ser- +vice of, or who is engaged by or on behalf of, the +Canada Mortgage and Housing Corporation, solely +for the purposes of the formulation or evaluation of +policy for the Rental Housing Benefit Act; +R.S., c. E-15 +Excise Tax Act +6 Paragraph 295(5)(d) of the Excise Tax Act is +amended by striking out “or” at the end of sub- +paragraph (ix) and by adding the following after +subparagraph (x): +(xi) to an official of +(A) the Canada Revenue Agency solely for the +purposes of the administration or enforcement +of the Dental Benefit Act, or +(B) the Department of Health solely for the pur- +poses of the formulation or evaluation of policy +for that Act, +(xii) to an official of the Canada Revenue Agency +solely for the purposes of the administration or en- +forcement of the Rental Housing Benefit Act, or +(xiii) to a person who is employed in the service of, +who occupies a position of responsibility in the ser- +vice of, or who is engaged by or on behalf of, the +Canada Mortgage and Housing Corporation, solely +for the purposes of the formulation or evaluation of +policy for the Rental Housing Benefit Act; +2002, c. 22 +Excise Act, 2001 +7 Paragraph 211(6)(e) of the Excise Act, 2001 is +amended by striking out “or” at the end of sub- +paragraph (x) and by adding the following after +subparagraph (xi): +(xii) to an official of +(A) the Agency solely for the purposes of the ad- +ministration or enforcement of the Dental Bene- +fit Act, or +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 3 Related Amendments +Income Tax Act +Sections 5-7 + +Page 34 +(B) the Department of Health solely for the pur- +poses of the formulation or evaluation of policy +for that Act, +(xiii) to an official of the Agency solely for the pur- +poses of the administration or enforcement of the +Rental Housing Benefit Act, or +(xiv) to a person who is employed in the service of, +who occupies a position of responsibility in the ser- +vice of, or who is engaged by or on behalf of, the +Canada Mortgage and Housing Corporation, solely +for the purposes of the formulation or evaluation of +policy for the Rental Housing Benefit Act; +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 14: Cost of Living Relief Act, No. 2 (Targeted Support for Households) +PART 3 Related Amendments +Excise Act, 2001 +Section +7 + +Page 35 + +Page 36 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-32_4.txt b/task6_model_deployment/assets/C-32_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..ae2e75d1ef8c934c6841a379e1be74d96cbacdf0 --- /dev/null +++ b/task6_model_deployment/assets/C-32_4.txt @@ -0,0 +1,8514 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 19 +An Act to implement certain provisions of +the fall economic statement tabled in +Parliament on November 3, 2022 and certain +provisions of the budget tabled in Parliament +on April 7, 2022 +ASSENTED TO +DECEMBER 15, 2022 +BILL C-32 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +fall economic statement tabled in Parliament on November 3, +2022 and certain provisions of the budget tabled in Parliament +on April 7, 2022”. +SUMMARY +Part 1 implements certain measures in respect of the Income Tax +Act by +(a) providing that any gain on the disposition of a Canadian +housing unit within a one-year period of its acquisition is +treated as business income; +(b) introducing a Tax-Free First Home Savings Account; +(c) phasing out flow-through shares for oil, gas and coal ac- +tivities; +(d) introducing a new 30% Critical Mineral Exploration Tax +Credit for specified mineral exploration expenses incurred in +Canada and renounced to flow-through share investors; +(e) introducing the Canada Recovery Dividend under which +banks and life insurers’ groups pay a temporary one-time +15% tax on taxable income above $1 billion over five years; +(f) increasing the corporate income tax rate of banks and life +insurers’ groups by 1.5% on taxable income above $100 mil‐ +lion; +(g) providing additional reporting requirements for trusts; +(h) providing rules applicable to mutual fund trusts listed on +a designated stock exchange in Canada with respect to +amounts that are allocated to redeeming unitholders; +(i) providing the Minister of National Revenue with the dis- +cretion to decline to issue a certificate under section 116 of +the Income Tax Act in certain circumstances relating to the +administration and enforcement of the Underused Housing +Tax Act; +(j) doubling the First-Time Homebuyers’ Tax Credit; +(k) expanding the eligibility criteria for the Medical Expense +Tax Credit in respect of medical expenses incurred in Canada +related to surrogate mothers and donors and fees paid in +Canada to fertility clinics and donor banks; +(l) introducing the Multigenerational Home Renovation Tax +Credit; +(m) allowing access to the small business tax rate on a +phased-out basis up to taxable capital of $50 million; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +(n) modifying the computation of income as a result of the +adoption of a new international accounting standard for in- +surance contracts; +(o) introducing a new graduated disbursement quota rate for +charities; +(p) providing that the general anti-avoidance rules can apply +to transactions that affect tax attributes that have not yet +been used to reduce taxes; +(q) strengthening the rules on avoidance of tax debts; +(r) modifying the calculation of the taxes applicable to regis- +tered investments that hold property that is not a qualified in- +vestment; +(s) modifying the tax treatment of certain interest coupon +stripping arrangements that might otherwise be used to +avoid tax on cross-border interest payments; +(t) clarifying the applicable rules with respect to audits by +Canada Revenue Agency officials, including requiring taxpay- +ers to give reasonable assistance and to answer all proper +questions for tax purposes; and +(u) extending the capital cost allowance for clean energy and +the tax rate reduction for zero-emission technology manufac- +turers to include air-source heat pumps. +It also makes related and consequential amendments to the +Canada Deposit Insurance Corporation Act, the Excise Tax Act, +the Air Travellers Security Charge Act, the Excise Act, 2001, Part +1 of the Greenhouse Gas Pollution Pricing Act and the Income +Tax Regulations. +Part 2 amends the Excise Act, 2001 and other related texts in or- +der to implement changes to +(a) the federal excise duty frameworks for cannabis and oth- +er products by, among other things, +(i) permitting excise duty remittances for certain cannabis +licensees to be made on a quarterly rather than a monthly +basis, starting from the quarter that began on April 1, +2022, and +(ii) allowing the transfer of packaged, but unstamped, +cannabis products between licensed cannabis producers; +and +(b) the federal excise duty framework for vaping products in +relation to the markings, customs storage and excise duty lia- +bility of these products. +Part 3 amends the Underused Housing Tax Act to make amend- +ments of a technical or housekeeping nature. It also makes regu- +lations under that Act in order to, among other things, imple- +ment an exemption for certain vacation properties. +Division 1 of Part 4 authorizes the Minister of Finance to acquire +and hold on behalf of His Majesty in right of Canada non-voting +shares of a wholly-owned subsidiary of the Canada Develop- +ment Investment Corporation that is responsible for administer- +ing the Canada Growth Fund and to requisition the amounts for +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +SUMMARY + +Page 4 +the acquisition of those shares out of the Consolidated Revenue +Fund. +Division 2 of Part 4 amends the Bretton Woods and Related +Agreements Act to increase the maximum financial assistance +that may be provided in respect of foreign states. +Subdivision A of Division 3 of Part 4 enacts the Framework +Agreement on First Nation Land Management Act. +Subdivision B of Division 3 of Part 4 contains transitional provi- +sions in respect of the enactment of the Framework Agreement +on First Nation Land Management Act and makes consequential +amendments to other Acts. It also repeals the First Nations Land +Management Act. +Division 4 of Part 4 amends the Government Employees Com- +pensation Act in order to fulfil Canada’s obligations under the +Memorandum of Understanding between the Government of +Canada and the Government of the United States of America +concerning Cooperation on the Civil Lunar Gateway. +Division 5 of Part 4 amends the Canada Student Loans Act to +eliminate the accrual of interest on guaranteed student loans be- +ginning on April 1, 2023. +It also amends the Canada Student Financial Assistance Act to +eliminate the accrual of interest on student loans beginning on +April 1, 2023. +Finally, it amends the Apprentice Loans Act to eliminate the ac- +crual of interest on apprentice loans beginning on April 1, 2023 +and to clarify when the repayment of apprentice loans begins +during the interest suspension period from April 1, 2021 to +March 31, 2023. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +SUMMARY + +Page 5 +TABLE OF PROVISIONS +An Act to implement certain provisions of the fall +economic statement tabled in Parliament on +November 3, 2022 and certain provisions of the +budget tabled in Parliament on April 7, 2022 +Short Title +Fall Economic Statement Implementation Act, 2022 +1 +PART 1 +Amendments to the Income Tax Act +and Other Legislation +2 +PART 2 +Amendments to the Excise Act, 2001 +and Other Related Texts +93 +PART 3 +Amendments to the Underused +Housing Tax Act and Making of +Related Regulations +113 +PART 4 +Various Measures +DIVISION 1 +Canada Growth Fund +118 +DIVISION 2 +Bretton Woods and Related Agreements Act +120 +DIVISION 3 +Framework Agreement on First Nation Land +Management Act +Enactment of Act +121 +2021-2022 + +Page 6 +An Act respecting the Framework +Agreement on First Nation Land +Management +Short Title +Framework Agreement on First Nation Land Manage- +ment Act +1 +Interpretation +Definitions +2 +Not a treaty +3 +Binding on His Majesty +4 +Framework Agreement +Force of law +5 +Framework Agreement prevails +6 +Publication +7 +Rights and Obligations of His Majesty +in Right of Canada +Transfer +8 +First Nation Lands Register +Register continued +9 +Regulations +10 +General Provisions +Judicial notice +11 +Notice +12 +Non-application of Statutory Instruments Act +13 +DIVISION 4 +Government Employees Compensation Act +144 +DIVISION 5 +Student Loans and Apprentice Loans +145 +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +TABLE OF PROVISIONS + +Page 7 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 19 +An Act to implement certain provisions of the fall +economic statement tabled in Parliament on Novem- +ber 3, 2022 and certain provisions of the budget +tabled in Parliament on April 7, 2022 +[Assented to 15th December, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Fall Economic Statement +Implementation Act, 2022. +PART 1 +Amendments to the Income Tax +Act and Other Legislation +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) Section 12 of the Income Tax Act is amend- +ed by adding the following after subsection (11): +Flipped property — deemed business +(12) For the purposes of this Act, if, absent this subsec- +tion and paragraph 40(2)(b), a taxpayer would have had a +gain from the disposition of a flipped property, then +throughout the period that the taxpayer owned the +flipped property +(a) the taxpayer is deemed to carry on a business that +is an adventure or concern in the nature of trade with +respect to the flipped property; +2021-2022 + +Page 8 +(b) the flipped property is deemed to be inventory of +the taxpayer’s business; and +(c) the flipped property is deemed not to be capital +property of the taxpayer. +Definition of flipped property +(13) For the purposes of subsections (12) and (14), a +flipped property means a housing unit of a taxpayer +(other than a property that would be inventory of the tax- +payer if the definition inventory in subsection 248(1) +were read without reference to subsection (12)) located in +Canada that was owned by the taxpayer for less than 365 +consecutive days prior to the disposition of the property, +other than a disposition that can reasonably be consid- +ered to occur due to, or in anticipation of, one or more of +the following events: +(a) the death of the taxpayer or a person related to the +taxpayer; +(b) one or more persons related to the taxpayer be- +coming a member of the taxpayer’s household or the +taxpayer becoming a member of the household of a re- +lated person; +(c) the breakdown of the marriage or common-law +partnership of the taxpayer if the taxpayer has been +living separate and apart from their spouse or com- +mon-law partner for at least 90 days prior to the dispo- +sition; +(d) a threat to the personal safety of the taxpayer or a +related person; +(e) the taxpayer or a related person suffering from a +serious illness or disability; +(f) an eligible relocation (as defined in subsection +248(1)) of the taxpayer or the taxpayer’s spouse or +common-law partner, if that definition was read with- +out reference to the requirements for the new work lo- +cation and the new residence to be in Canada; +(g) an involuntary termination of the employment of +the taxpayer or the taxpayer’s spouse or common-law +partner; +(h) the insolvency of the taxpayer; or +(i) the destruction or expropriation of the property. +(bien à revente précipitée) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +2 + +Page 9 +Flipped property — loss denial +(14) For the purposes of this Part, a taxpayer’s loss from +a business in respect of a flipped property is deemed to +be nil. +(2) Subsection (1) applies throughout the period +that the flipped property is owned by the taxpay- +er in respect of dispositions that occur after 2022. +3 (1) Paragraph 18(1)(u) of the Act is replaced by +the following: +Fees — individual saving plans +(u) any amount paid or payable by the taxpayer for +services in respect of a FHSA, retirement savings plan, +retirement income fund or TFSA under or of which the +taxpayer is the annuitant or holder; +(2) Subsection 18(9.02) of the Act is replaced by +the following: +Application of subsection (9) to insurers +(9.02) For the purpose of subsection (9), an outlay or ex- +pense made or incurred by an insurer in a taxation year +on account of the acquisition of an insurance policy at +any time prior to the issuance of the policy is deemed to +be an expense incurred as consideration for services ren- +dered in the particular year that the policy is issued. +(3) Subsection 18(11) of the Act is amended by +striking out “or” at the end of paragraph (i), by +adding “or” at the end of paragraph (j) and by +adding the following after paragraph (j): +(k) making a contribution to a FHSA, +(4) Subsections (1) and (3) come into force on +April 1, 2023. +(5) Subsection (2) applies to taxation years that +begin after 2022. +4 (1) Clause 40(2)(g)(iv)(A) of the Act is replaced +by the following: +(A) a trust governed by a deferred profit sharing +plan, an employees profit sharing plan, a FHSA, +a registered disability savings plan, a registered +retirement income fund or a TFSA, under which +the taxpayer is a beneficiary or immediately after +the disposition becomes a beneficiary, or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 2-4 + +Page 10 +(2) Subsection (1) comes into force on April 1, +2023. +5 (1) Subsection 56(1) of the Act is amended by +striking out “and” at the end of paragraph (z.4), +by adding “and” at the end of paragraph (z.5) and +by adding the following after paragraph (z.5): +First home savings account +(z.6) any amount required by section 146.6 to be in- +cluded in computing the taxpayer’s income for the +year. +(2) Subsection (1) comes into force on April 1, +2023. +6 (1) Paragraph 60(i) of the Act is replaced by the +following: +Premium or payment — FHSA, RRSP or RRIF +(i) any amount that is deductible under section 146, +146.3 or 146.6 or subsection 147.3(13.1) in computing +the income of the taxpayer for the year; +(2) Subsection (1) comes into force on April 1, +2023. +7 (1) Paragraph 66(12.6)(a) of the Act is replaced +by the following: +(a) the assistance that the corporation has received, is +entitled to receive or can reasonably be expected to re- +ceive at any time, and that can reasonably be related +to the specified expenses or to Canadian exploration +activities to which the specified expenses relate (other +than assistance that can reasonably be related to ex- +penses referred to in any of paragraphs (b) to (b.2)), +(2) Subsection 66(12.6) of the Act is amended by +striking out “and” at the end of paragraph (b.1) +and by adding the following after that paragraph: +(b.2) if the agreement is made after March 2023, all +specified expenses that are not described in paragraph +(b) or (b.1) and that would be Canadian exploration +expenses if +(i) the definition Canadian exploration expense +in subsection 66.1(6) were read without reference to +its paragraph (g.1), and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 4-7 + +Page 11 +(ii) the definition mineral resource in subsection +248(1) were read without reference to its para- +graphs (a) and (d), and +(3) Paragraph 66(12.62)(a) of the Act is replaced +by the following: +(a) the assistance that the corporation has received, is +entitled to receive, or can reasonably be expected to +receive at any time, and that can reasonably be related +to the specified expenses or to Canadian development +activities to which the specified expenses relate (other +than assistance that can reasonably be related to ex- +penses referred to in any of paragraphs (b) to (b.2)), +(4) Subsection 66(12.62) of the Act is amended by +striking out “and” at the end of paragraph (b.1) +and by adding the following after that paragraph: +(b.2) if the agreement is made after March 2023, all +specified expenses that are not described in paragraph +(b) or (b.1) and that would be Canadian development +expenses if the definition mineral resource in subsec- +tion 248(1) were read without reference to its para- +graphs (a) and (d), and +(5) Subsections (1) and (3) apply in respect of +flow-through +share +agreements +made +after +March 2023. +8 (1) The description of L in the definition cumu- +lative Canadian exploration expense in subsection +66.1(6) of the Act is replaced by the following: +L +is that portion of the total of all amounts each of +which was deducted by the taxpayer under subsec- +tion 127(5) or (6) for a taxation year that ended be- +fore that time and that can reasonably be attributed +to a qualified Canadian exploration expenditure, a +pre-production +mining +expenditure, +a +flow- +through mining expenditure or a flow-through +critical mineral mining expenditure (each expendi- +ture as defined in subsection 127(9)) made in a pre- +ceding taxation year, and +(2) Subsection (1) is deemed to have come into +force on April 7, 2022. +9 (1) Subsection 74.5(12) of the Act is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) as a payment of a contribution under a FHSA. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 7-9 + +Page 12 +(2) Subsection (1) comes into force on April 1, +2023. +10 (1) Paragraph 75(3)(a) of the Act is replaced +by the following: +(a) by a trust governed by a deferred profit sharing +plan, an employee benefit plan, an employees profit +sharing plan, a FHSA, a pooled registered pension +plan, a registered disability savings plan, a registered +education savings plan, a registered pension plan, a +registered retirement income fund, a registered retire- +ment savings plan, a registered supplementary unem- +ployment benefit plan, a retirement compensation ar- +rangement or a TFSA; +(2) Subsection (1) comes into force on April 1, +2023. +11 (1) Subsection 87(2) of the Act is amended by +striking out “and” at the end of paragraph (vv), +by adding “and” at the end of paragraph (ww) +and by adding the following after paragraph +(ww): +(xx) for the purposes of Part VI.2, the new corporation +is deemed to be the same corporation as, and a contin- +uation of, each predecessor corporation. +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +12 (1) The portion of paragraph 88(1)(e.2) of the +Act before subparagraph (i) is replaced by the +following : +(e.2) paragraphs 87(2)(c), (d.1), (e.1), (e.3), (e.42), (g) +to (l), (l.21) to (u), (x), (z.1), (z.2), (aa), (cc), (ll), (nn), +(pp), (rr) and (tt) to (xx), subsection 87(6) and, subject +to section 78, subsection 87(7) apply to the winding-up +as if the references in those provisions to +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +13 (1) Subsection 104(1) of the Act is replaced by +the following: +Reference to trust or estate +104 (1) In this Act, a reference to a trust or estate (in +this Subdivision referred to as a “trust”) shall, unless the +context otherwise requires, be read to include a reference +to the trustee, executor, administrator, liquidator of a +succession, heir or other legal representative having +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 9-13 + +Page 13 +ownership or control of the trust property, but, except for +the purposes of this subsection, subsection (1.1), section +150, subparagraph (b)(v) of the definition disposition in +subsection 248(1) and paragraph (k) of that definition, a +trust is deemed not to include an arrangement under +which the trust can reasonably be considered to act as +agent for all the beneficiaries under the trust with respect +to all dealings with all of the trust’s property unless the +trust is described in any of paragraphs (a) to (e.1) of the +definition trust in subsection 108(1). +(2) Subsection (1) applies to taxation years that +end after December 30, 2023. +14 (1) The portion of paragraph 107(2.1)(c) of the +Act before subparagraph (i) is replaced by the +following: +(c) unless the trust is a mutual fund trust, the benefi- +ciary’s proceeds of disposition of the portion of the +former interest disposed of by the beneficiary on the +distribution are deemed to be equal to the amount, if +any, by which +(2) Subsection (1) applies to taxation years that +begin after December 15, 2021. +15 (1) Paragraph (a) of the definition trust in +subsection 108(1) of the Act is replaced by the fol- +lowing: +(a) an amateur athlete trust, an employee life and +health trust, an employee trust, a trust described in +paragraph 149(1)(o.4) or a trust governed by a de- +ferred profit sharing plan, an employee benefit plan, +an employees profit sharing plan, a FHSA, a foreign +retirement arrangement, a pooled registered pension +plan, a registered disability savings plan, a registered +education savings plan, a registered pension plan, a +registered retirement income fund, a registered retire- +ment savings plan, a registered supplementary unem- +ployment benefit plan or a TFSA, +(2) Paragraph 108(1.1)(a) of the Act is replaced by +the following: +(a) a qualifying expenditure (within the meaning of +section 118.04, 118.041 or 122.92) of a beneficiary un- +der the trust; or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 13-15 + +Page 14 +(3) Subsection (1) comes into force on April 1, +2023. +(4) Subsection (2) comes into force or is deemed +to have come into force on January 1, 2023. +16 Section 116 of the Act is amended by adding +the following after subsection (7): +Exception — underused housing tax +(8) If, in the absence of this subsection, the Minister +would be required to issue a certificate under subsection +(2), (4) or (5.2) in respect of a disposition, or a proposed +disposition, of property that is residential property, as +defined in section 2 of the Underused Housing Tax Act, +the Minister may decline to issue the certificate if +(a) the Minister is not satisfied that all returns that +the non-resident person is required to file under sec- +tion 7 of that Act in respect of the property have been +filed; +(b) the Minister is not satisfied that all taxes and other +amounts payable under that Act by the non-resident +person have been paid; or +(c) the following conditions are met: +(i) the Minister has reasonable grounds to believe +that, for the calendar year immediately preceding +the calendar year in which the property is or is ex- +pected to be disposed of, the non-resident person +will be required to file a return under section 7 of +that Act in respect of the property or will become li- +able to pay an amount of tax under subsection 6(3) +of that Act in respect of the property, and +(ii) the return has not been filed or the amount of +tax has not been paid. +17 (1) Subsection 118.05(3) of the Act is replaced +by the following: +First-time homebuyers’ tax credit +(3) In computing the tax payable under this Part by an +individual for a taxation year in which a qualifying home +in respect of the individual is acquired, there may be de- +ducted the amount determined by multiplying $10,000 by +the appropriate percentage for the taxation year. +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 15-17 + +Page 15 +18 (1) Subsection 118.2(2) of the Act is amended +by striking out “or” at the end of paragraph (t), +by adding “or” at the end of paragraph (u) and by +adding the following after paragraph (u): +(v) to a fertility clinic, or donor bank, in Canada as a +fee or other amount paid or payable, to obtain sperm +or ova to enable the conception of a child by the indi- +vidual, the individual’s spouse or common-law partner +or a surrogate mother on behalf of the individual. +(2) Section 118.2 of the Act is amended by adding +the following after subsection (2.2): +Surrogacy expenses +(2.21) An amount is deemed to be a medical expense of +an individual for the purposes of this section if the +amount +(a) is paid by the individual or the individual’s spouse +or common-law partner; +(b) is +(i) an expenditure described under any of sections +2 to 4 of the Reimbursement Related to Assisted +Human Reproduction Regulations, or +(ii) paid in respect of a surrogate mother or donor +and would be an expenditure described in subpara- +graph (i) if it was paid to the surrogate mother or +donor; +(c) would be a medical expense of the individual +(within the meaning of subsection (2)) if the amount +was paid in respect of a good or service provided to the +individual or the individual’s spouse or common-law +partner; +(d) is an expense incurred in Canada; and +(e) is paid for the purpose of the individual becoming +a parent. +(3) Subsections (1) and (2) apply to the 2022 and +subsequent taxation years. +19 (1) The Act is amended by adding the follow- +ing after section 122.91: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 18-19 + +Page 16 +SUBDIVISION A.6 +Multigenerational Home +Renovation Tax Credit +Definitions +122.92 (1) The following definitions apply in this sec- +tion. +eligible dwelling, of a qualifying individual, for a reno- +vation period taxation year, means a housing unit (in- +cluding the land subjacent to the housing unit and the +immediately contiguous land, but not including the por- +tion of that land that exceeds the greater of ½ hectare +and the portion of that land that is necessary for the use +and enjoyment of the housing unit as a residence) located +in Canada if +(a) the qualifying individual or a qualifying relation of +the qualifying individual (or a trust under which the +qualifying individual or a qualifying relation is a bene- +ficiary) owns — whether jointly with another person or +otherwise — at any time in the renovation period taxa- +tion year, the housing unit; and +(b) the housing unit is ordinarily inhabited, or is rea- +sonably expected to be ordinarily inhabited, within 12 +months after the end of the renovation period +(i) by the qualifying individual, and +(ii) by a qualifying relation of the qualifying indi- +vidual. (logement admissible) +eligible individual, in respect of an eligible dwelling for a +renovation period taxation year, means +(a) an individual who ordinarily resides, or intends to +ordinarily reside, in the eligible dwelling within 12 +months after the end of the renovation period in re- +spect of a qualifying renovation of the eligible dwelling +and who is +(i) a qualifying individual, +(ii) the cohabiting spouse or common-law part- +ner (as defined in section 122.6) of a qualifying in- +dividual at any time in the renovation period taxa- +tion year, or +(iii) a qualifying relation of a qualifying individual; +or +(b) an individual who +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 17 +(i) is a qualifying relation of a qualifying individual, +and +(ii) owns the eligible dwelling or is the beneficiary +of a trust that owns the eligible dwelling. (particu- +lier admissible) +individual does not include a trust. (particulier) +qualifying expenditure, of an individual, means a rea- +sonable outlay or expense that +(a) is directly attributable to a qualifying renovation of +an eligible dwelling in respect of which the individual +is an eligible individual; +(b) is made or incurred by the individual before the +end of the renovation period in respect of the qualify- +ing renovation referred to in paragraph (a); +(c) is the cost of goods acquired or services received, +including an outlay or expense for permits required +for, or for the rental of equipment used in the course +of, the qualifying renovation; and +(d) is not an outlay or expense +(i) for the cost of annual, recurring or routine re- +pair or maintenance, +(ii) to acquire a household appliance, +(iii) to acquire an electronic home-entertainment +device, +(iv) that is the cost of housekeeping, security moni- +toring, gardening, outdoor maintenance or similar +services, +(v) for financing costs in respect of the qualifying +renovation, +(vi) in respect of goods or services provided by a +person not dealing at arm’s length with the individ- +ual, unless the person is registered for the purposes +of Part IX of the Excise Tax Act, or +(vii) that can reasonably be considered to have +been reimbursed. (dépense admissible) +qualifying individual, in respect of a renovation period +taxation year, means an individual who has attained the +age of +(a) 65 years before the end of the renovation period +taxation year; or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 18 +(b) 18 years before the end of the renovation period +taxation year and in respect of whom an amount is de- +ductible, or would be deductible if this Act were read +without reference to paragraph 118.3(1)(c), under sec- +tion 118.3 in computing a taxpayer’s tax payable under +this Part for the renovation period taxation year. (par- +ticulier déterminé) +qualifying relation, of a qualifying individual for a reno- +vation period taxation year, means an individual who +(a) has attained the age of 18 years before the end of +the renovation period taxation year; and +(b) at any time in the renovation period taxation year, +is a parent, grandparent, child, grandchild, brother, +sister, aunt, uncle, niece or nephew of either the quali- +fying individual or the cohabiting spouse or com- +mon-law partner (as defined in section 122.6) of the +qualifying individual. (proche admissible) +qualifying renovation means a renovation or alteration +of, or addition to, an eligible dwelling of a qualifying indi- +vidual that +(a) is of an enduring nature and integral to the eligible +dwelling; and +(b) is undertaken to enable the qualifying individual +to reside in the dwelling with a qualifying relation of +the qualifying individual by establishing a secondary +unit within the dwelling for occupancy by the qualify- +ing individual or the qualifying relation. (travaux de +rénovation admissibles) +renovation period, for a qualifying renovation of an eli- +gible dwelling, means a period that +(a) begins at the time that the first qualifying expendi- +ture is made or incurred in respect of the qualifying +renovation, and +(b) ends at the time of the completion of the qualify- +ing renovation. (période de rénovation) +renovation period taxation year means the taxation +year in which the renovation period in respect of a quali- +fying renovation ends. (année d’imposition de la pé- +riode de rénovation) +secondary unit means a self-contained housing unit +that +(a) has a private entrance, kitchen, bathroom and +sleeping area, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 19 +(b) if applicable, meets any local requirements to +qualify as a secondary dwelling unit, and +(c) meets prescribed conditions, if any. (logement se- +condaire) +Qualifying expenditure — trusts +(2) For the purposes of this section, a qualifying expendi- +ture of a particular individual who is an eligible individu- +al in respect of an eligible dwelling includes an outlay or +expense made or incurred by a trust of which the particu- +lar individual is a beneficiary, in respect of the eligible +dwelling, to the extent of the share of that outlay or ex- +pense that is reasonably attributable to the eligible +dwelling, having regard to the amount of the outlays or +expenses made or incurred in respect of the eligible +dwelling, if +(a) the outlay or expense would be a qualifying expen- +diture of the particular individual if the outlay or ex- +pense had been made or incurred by that individual; +and +(b) the trust has notified the particular individual of +the amount of the outlay or expenses that are at- +tributable to the eligible dwelling. +Deemed overpayment +(3) An eligible individual who files a return of income for +a renovation period taxation year and who makes a claim +under this subsection in that return of income is deemed +to have paid, at the end of the taxation year, on account +of tax payable under this Part for the taxation year, an +amount equal to the amount determined by the formula +A × B +where +A +is the appropriate percentage for the taxation year; +and +B +is the least of +(a) $50,000, +(b) the total of all amounts, each of which is a +qualifying expenditure of the individual in respect +of a qualifying renovation that ended in the taxa- +tion year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 20 +(c) if the individual is not resident in Canada +throughout the taxation year, nil. +Limits +(4) For the purpose of this section, +(a) in respect of a qualifying individual, there may on- +ly be one qualifying renovation for the purpose of a +claim under subsection (3) by all taxpayers during the +lifetime of the qualifying individual; +(b) a maximum of $50,000 of qualifying expenditures +may be claimed by all taxpayers in respect of the same +qualifying renovation; and +(c) if more than one taxpayer is entitled to a deduc- +tion under subsection (3) in respect of the same quali- +fying individual or the same qualifying renovation and +the taxpayers cannot agree as to what portion of the +amount each can so deduct, the Minister may fix the +portions. +Effect of bankruptcy +(5) For the purpose of this Subdivision, if an eligible in- +dividual becomes bankrupt in a particular calendar year, +despite subsection 128(2), any reference to the taxation +year of the eligible individual is deemed to be a reference +to the particular calendar year. +Special rules in the event of death +(6) For the purpose of this section, if an eligible individu- +al or a qualifying individual dies in a calendar year, +(a) the deceased individual is deemed to be resident in +Canada from the time of death until the end of the +year if, immediately before death, the deceased indi- +vidual was resident in Canada; +(b) the deceased individual is deemed to be the same +age at the end of the year as the individual would have +been if the individual were alive at the end of the year; +(c) the deceased individual is deemed to be the cohab- +iting spouse or common-law partner of another indi- +vidual (referred to in this paragraph as the “surviving +spouse”) at the end of the year if, +(i) immediately before death, the deceased individ- +ual was the cohabiting spouse or common-law +partner (as defined in section 122.6) of the surviv- +ing spouse, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 21 +(ii) the surviving spouse is not the cohabiting +spouse or common-law partner (as defined in +section 122.6) of another individual at the end of +the year; and +(d) any return of income filed by a legal representative +of the deceased individual is deemed to be a return of +income filed by the individual. +(2) Subsection (1) applies to the 2023 and subse- +quent taxation years in respect of qualifying ex- +penditures paid after December 31, 2022 for ser- +vices performed or goods acquired after that +date. +20 (1) The Act is amended by adding the follow- +ing after section 123.5: +Additional Tax on Banks and Life Insurers +Definition +123.6 (1) The following definition applies in this sec- +tion. +bank or life insurer group member means a corpora- +tion that is +(a) a bank; +(b) a life insurance corporation that carries on busi- +ness in Canada; or +(c) a financial institution (as defined in subsection +190(1)) that is related to any corporation described in +paragraph (a) or (b). (membre d’un groupe de +banques ou d’assureurs-vie) +Additional tax payable +(2) There shall be added to the tax otherwise payable un- +der this Part for a taxation year, by a corporation that is a +bank or life insurer group member at any time during the +taxation year, an amount determined by the formula +0.015 (A − B) +where +A +is the corporation’s taxable income for the taxation +year (or the corporation’s taxable income earned in +Canada if the corporation is non-resident in the taxa- +tion year); and +B +is +(a) if the corporation is not related to another +bank or life insurer group member at the end of +the taxation year of the corporation, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 19-20 + +Page 22 +(i) where the corporation’s taxation year is not +less than 51 weeks, $100 million, and +(ii) in any other case, the amount determined +by the formula +$100 million × (C ÷ 365) +where +C +is the number of days in the taxation year, +and +(b) in any other case, subject to subsection (5), +nil. +Related group +(3) For the purposes of this section, a corporation that is +described in paragraph (a) or (b) of the definition bank +or life insurer group member in subsection (1) at any +time during a taxation year and that was related to an- +other bank or life insurer group member at the end of the +year (in this section, the corporation and each such bank +or life insurer group member are referred to together as +the “related group”) may file with the Minister, with the +corporation’s return of income, an agreement in pre- +scribed form on behalf of the related group under which +an amount that does not exceed $100 million is allocated +among the related group for all taxation years of mem- +bers of the related group ending in the same calendar +year. +Allocation by Minister +(4) The Minister may request a corporation that is a +member of a related group at any time during a taxation +year to file with the Minister an agreement referred to in +subsection (3) and, if the corporation does not file the +agreement within 30 days after receiving the request, the +Minister may allocate the amount referred to in subsec- +tion (3) among the related group for the taxation years of +the bank or life insurer group members ending in the +same calendar year. +Allocation +(5) For the purposes of this section, the least amount al- +located for a taxation year to each bank or life insurer +group member under an agreement described in subsec- +tion (3) or by the Minister under subsection (4) is the +amount determined for B in subsection (2) for the taxa- +tion year of that member, but, if no such allocation is +made, the amount determined for B in subsection (2) of +each bank or life insurer group member for that year is +nil. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +20 + +Page 23 +Anti-avoidance +(6) If an amount has been deducted in computing the in- +come of a corporation, the amount is deemed not to have +been deducted in computing the corporation’s taxable in- +come, or taxable income earned in Canada, as the case +may be, for the purpose of computing the tax payable by +the corporation under subsection (2), if +(a) the deduction is in respect of an amount that can +reasonably be considered to have been paid or payable +(in this subsection referred to as “the payment”), di- +rectly or indirectly, to a person or partnership that was +not dealing at arm’s length with the corporation; +(b) the person or partnership was not a bank or life +insurer group member; and +(c) it can reasonably be considered that one of the +purposes of the payment was to reduce the tax payable +by the corporation under subsection (2). +(2) Subsection (1) applies to taxation years that +end after April 7, 2022. However, for a taxation +year that includes April 7, 2022, the amount of tax +payable under subsection 123.6(2) of the Act, as +enacted by subsection (1), is prorated based on +the number of days in the taxation year that are +after April 7, 2022 divided by the number of days +in that taxation year. +21 (1) The first formula in paragraph 125(5.1)(a) +of the Act is replaced by the following: +A × B ÷ $90,000 +(2) Subsection (1) applies to taxation years that +begin on or after April 7, 2022. +22 (1) Subparagraph 127(5)(a)(i) of the Act is re- +placed by the following: +(i) the taxpayer’s investment tax credit at the end of +the year in respect of property acquired before the +end of the year, of the taxpayer’s apprenticeship ex- +penditure for the year or a preceding taxation year, +of the taxpayer’s flow-through mining expenditure +for the year or a preceding taxation year, of the tax- +payer’s flow-through critical mineral mining expen- +diture for the year or a preceding taxation year, of +the taxpayer’s pre-production mining expenditure +for the year or a preceding taxation year or of the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 20-22 + +Page 24 +taxpayer’s SR&ED qualified expenditure pool at the +end of the year or at the end of a preceding taxation +year, and +(2) Clause 127(5)(a)(ii)(A) of the Act is replaced +by the following: +(A) the taxpayer’s investment tax credit at the +end of the year in respect of property acquired in +a subsequent taxation year, of the taxpayer’s ap- +prenticeship expenditure for a subsequent taxa- +tion year, of the taxpayer’s flow-through mining +expenditure for a subsequent taxation year, of +the taxpayer’s flow-through critical mineral min- +ing expenditure for a subsequent taxation year, +of the taxpayer’s pre-production mining expen- +diture for a subsequent taxation year or of the +taxpayer’s SR&ED qualified expenditure pool at +the end of the subsequent taxation year to the +extent that an investment tax credit was not de- +ductible under this subsection for the subse- +quent taxation year, and +(3) The definition flow-through mining expenditure +in subsection 127(9) of the Act is amended by +striking out “and” at the end of paragraph (c), by +adding “and” at the end of paragraph (d) and by +adding the following after paragraph (d): +(e) that is not an expense that the taxpayer has includ- +ed under paragraph (a.21) of the definition invest- +ment tax credit in the computation of its investment +tax credit in respect of which the taxpayer has, at any +time, sought a deduction under subsection (5); (dé- +pense minière déterminée) +(4) The definition investment tax credit in subsec- +tion 127(9) of the Act is amended by adding the +following after paragraph (a.2): +(a.21) where the taxpayer is an individual (other than +a trust), 30% of the taxpayer’s flow-through critical +mineral mining expenditures for the year, +(5) Subsection 127(9) of the Act is amended by +adding the following in alphabetical order: +critical mineral means +(a) copper, +(b) nickel, +(c) lithium, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +22 + +Page 25 +(d) cobalt, +(e) graphite, +(f) a rare earth element, +(g) scandium, +(h) titanium, +(i) gallium, +(j) vanadium, +(k) tellurium, +(l) magnesium, +(m) zinc, +(n) a platinum group metal, or +(o) uranium; (minéral critique) +flow-through critical mineral mining expenditure of a +taxpayer for a taxation year means an expense deemed by +subsection 66(12.61) (or by subsection 66(18) as a conse- +quence of the application of subsection 66(12.61) to the +partnership, referred to in paragraph (c) of this defini- +tion, of which the taxpayer is a member) to be incurred +by the taxpayer in the year +(a) that is a Canadian exploration expense incurred by +a corporation after April 7, 2022 in conducting mining +exploration activity from or above the surface of the +earth primarily targeting critical minerals, +(b) that +(i) is an expense described in paragraph (f) of the +definition Canadian exploration expense in sub- +section 66.1(6), and +(ii) is not an expense in respect of +(A) trenching, if one of the purposes of the +trenching is to carry out preliminary sampling +(other than specified sampling), +(B) digging test pits (other than for the purpose +of carrying out specified sampling), and +(C) preliminary sampling (other than specified +sampling), +(c) that is an amount in respect of which is renounced +in accordance with subsection 66(12.6) by the corpora- +tion to the taxpayer (or a partnership of which the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +22 + +Page 26 +taxpayer is a member) under an agreement described +in that subsection and made after April 7, 2022 and on +or before March 31, 2027, +(d) that is not an expense that was renounced under +subsection 66(12.6) to the corporation (or a partner- +ship of which the corporation is a member), unless +that renunciation was under an agreement described +in that subsection and made after April 7, 2022 and on +or before March 31, 2027, +(e) that, in respect of an agreement described in para- +graph (c), a qualified professional engineer or profes- +sional geoscientist certifies in prescribed form and +manner that the expense is to be incurred in accor- +dance with an exploration plan that primarily targets +critical minerals if the qualified professional engineer +or professional geoscientist +(i) completed the certification within the 12-month +period immediately preceding the time when the +agreement is made, and +(ii) acted reasonably, in their professional capacity, +in completing the certification, and +(f) that is not an expense that the taxpayer has includ- +ed under paragraph (a.2) of the definition investment +tax credit in the computation of its investment tax +credit in respect of which the taxpayer has, at any +time, sought a deduction under subsection (5); (dé- +pense minière de minéral critique déterminée) +qualified professional engineer or professional geo- +scientist means an individual who +(a) is an engineer or geoscientist with a university de- +gree, or equivalent accreditation, in an area of geo- +science, or engineering, relating to mineral explo- +ration or mining, +(b) has at least five years of experience in mineral ex- +ploration, mine development or operation, or mineral +project assessment, or any combination of those, that +is relevant to their professional degree or area of prac- +tice, +(c) has experience relevant to the subject matter of +the exploration plan and the certification described in +paragraph (e) of the definition flow-through critical +mineral mining expenditure, and +(d) is registered and in good standing with a profes- +sional association that has the authority or recognition +by law of a jurisdiction in Canada to regulate the pro- +fession of engineering or geoscience in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +22 + +Page 27 +(i) the jurisdiction where the property that is the +subject of the exploration plan is located, or +(ii) if there is no professional association in the ju- +risdiction described in subparagraph (i), a jurisdic- +tion in Canada where a professional association +regulates the profession of engineering or geo- +science; (ingénieur ou géoscientifique profes- +sionnel qualifié) +(6) Subsection 127(11.1) of the Act is amended by +adding the following after paragraph (c.2): +(c.21) the amount of a taxpayer’s flow-through criti- +cal mineral mining expenditure for a taxation year is +deemed to be the amount of the taxpayer’s flow- +through critical mineral mining expenditure for the +year as otherwise determined less the amount of any +government assistance or non-government assistance +in respect of expenses included in determining the +taxpayer’s flow-through critical mineral mining ex- +penditure for the year that, at the time of the filing of +the taxpayer’s return of income for the year, the tax- +payer has received, is entitled to receive or can reason- +ably be expected to receive; +(7) Subsections (1) to (6) are deemed to have +come into force on April 7, 2022. +23 (1) Paragraph (a) of the definition excluded +right or interest in subsection 128.1(10) of the Act is +amended by adding the following after subpara- +graph (iii.2): +(iii.3) a FHSA, +(2) Subsection (1) comes into force on April 1, +2023. +24 (1) Subsection 132(4) of the Act is amended by +adding the following in alphabetical order: +net asset value has the same meaning as in National +Instrument 81-102 Investment Funds, as amended +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 22-24 + +Page 28 +from time to time, of the Canadian Securities Adminis- +trators; (valeur liquidative) +(2) The portion of subsection 132(5.3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Allocation to redeemers +(5.3) If a trust that is a mutual fund trust throughout a +taxation year paid or made payable, at any time in the +taxation year, to a beneficiary an amount on a redemp- +tion by that beneficiary of a unit of the trust (in this sub- +section and subsection (5.31) referred to as the “allocated +amount”) and the beneficiary’s proceeds from the dispo- +sition of that unit do not include the allocated amount, in +computing its income for the taxation year no deduction +may be made by the trust in respect of +(3) Section 132 of the Act is amended by adding +the following after subsection (5.3): +Allocations by ETFs +(5.31) If in a taxation year referred to in subsection (5.3) +(a) all of the units offered in the taxation year by a +mutual fund trust are listed on a designated stock ex- +change in Canada and are in continuous distribution +(in this subsection referred to as “ETF units”), then +paragraph 132(5.3)(b) does not apply and, in comput- +ing its income for the taxation year, no deduction may +be made by the trust in respect of the amount deter- +mined by the formula +A − (B ÷ (C + B) × D) +where +A +is the portion of the total of all allocated amounts +for the taxation year in respect of redemptions of +ETF units by beneficiaries of the trust during that +year that would be, without reference to subsec- +tion 104(6), amounts paid out of the taxable capi- +tal gains of the trust, +B +is the lesser of +(i) the total amount paid for redemptions of +the ETF units in the taxation year, and +(ii) the greater of +(A) the amount determined for C, and +(B) the net asset value of the trust at the end +of the previous taxation year, +C +is the net asset value of the trust at the end of the +taxation year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +24 + +Page 29 +D +is the amount that would be, without reference to +subsection 104(6), the trust’s net taxable capital +gains (as determined under subsection 104(21.3)) +for the taxation year; or +(b) units offered by a mutual fund trust include units +that are not ETF units (in this paragraph referred to as +“non-ETF units”) and units that are ETF units, then +(i) in respect of redemptions of ETF units, para- +graph (5.3)(b) does not apply and paragraph (a) ap- +plies, except that +(A) the description of C is to be read as “is the +portion of the net asset value of the trust at the +end of the taxation year that is referable to the +ETF units,”, +(B) clause (ii)(B) of the description of B shall be +read as “the portion of the net asset value of the +trust at the end of the previous taxation year that +is referable to the ETF units,”, and +(C) the amount determined for D shall be the +amount determined by the formula +E ÷ F × G +where +E +is the portion of the net asset value of the +trust at the end of the taxation year that is +referable to the ETF units, +F +is the net asset value of the trust at the end +of the taxation year, and +G +is the amount that would be, without refer- +ence to subsection 104(6), the trust’s net tax- +able capital gains (as determined under sub- +section 104(21.3)) for the taxation year; and +(ii) in respect of redemptions of non-ETF units, in +addition to the limitation applicable under para- +graph (5.3)(b), the total amount of the deductions +that may be claimed by the trust for the taxation +year for the portion of the allocated amounts de- +scribed in the description of A in paragraph (5.3)(b) +in respect of non-ETF units shall not exceed the +amount determined by the formula +H ÷ I × J +where +H +is the portion of the net asset value of the trust +at the end of the taxation year that is referable +to the non-ETF units, +I +is the net asset value of the trust at the end of +the taxation year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +24 + +Page 30 +J +is the amount that would be, without reference +to subsection 104(6), the trust’s net taxable cap- +ital gains (as determined under subsection +104(21.3)) for the taxation year. +(4) Subsections (1) to (3) apply to taxation years +that begin after December 15, 2021. +25 (1) Subsection 132.2(3) of the Act is amended +by striking out “and” at the end of paragraph +(m), by adding “and” at the end of paragraph (n) +and by adding the following after paragraph (n): +(o) for the purpose of applying subsection 132(5.31) to +a fund for a taxation year that includes the transfer +time, the following amounts are to be determined as if +the taxation year ended immediately before the trans- +fer time: +(i) if paragraph 132(5.31)(a) applies, the amounts +determined under the descriptions of B, C and D in +that paragraph, and +(ii) if paragraph 132(5.31)(b) applies, +(A) the amounts determined for B and C in +paragraph 132(5.31)(a), for the purpose of sub- +paragraph 132(5.31)(b)(i), +(B) the amounts determined for D, E, F and G in +clause 132(5.31)(b)(i)(C), and +(C) the amounts determined for H, I and J in +subparagraph 132(5.31)(b)(ii). +(2) Subsection (1) applies to taxation years that +begin after December 15, 2021. +26 (1) Paragraph 138(2.1)(b) of the Act is replaced +by the following: +(b) if, in the immediately preceding taxation year, the +designated foreign insurance business was not a desig- +nated foreign insurance business, for the purposes of +paragraph (4)(a), subsection (9), the definition desig- +nated insurance property in subsection (12) and +paragraphs 12(1)(d) to (e), the life insurer is deemed +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 24-26 + +Page 31 +to have carried on the business in Canada in that im- +mediately preceding year and to have claimed the +maximum amounts to which it would have been enti- +tled under subparagraph (3)(a)(i) and paragraphs +20(1)(l) and (l.1) and 20(7)(c) in respect of those speci- +fied Canadian risks if that designated foreign insur- +ance business had been a designated foreign insurance +business in that immediately preceding year; and +(2) Subparagraphs 138(3)(a)(i) and (ii) of the Act +are replaced by the following: +(i) any amount that the insurer claims as a policy +reserve for the year in respect of its groups of life +insurance contracts in Canada at the end of the +year, not exceeding the total of amounts that the in- +surer is allowed by regulation to deduct in respect +of those groups, +(3) Paragraph 138(4)(a) and (b) of the Act are re- +placed by the following: +(a) each +amount +deducted +under +subparagraph +(3)(a)(i) in computing the insurer’s income for the +preceding taxation year; +(b) the amount prescribed in respect of the insurer for +the year in respect of its groups of life insurance con- +tracts in Canada at the end of the year; and +(4) Paragraph 138(11.5)(j) of the Act is replaced by +the following: +(j) for the purpose of determining the income of the +transferor and the transferee for their taxation years +following their taxation years referred to in paragraph +(h), amounts deducted by the transferor as reserves +under subparagraph (3)(a)(i) and paragraphs 20(1)(l) +and (l.1) and 20(7)(c) of this Act and section 33 and +paragraph 138(3)(c) of the Income Tax Act, chapter +148 of the Revised Statutes of Canada, 1952, in its tax- +ation year referred to in paragraph (h) in respect of +the transferred property referred to in paragraph (b) +or the obligations referred to in paragraph (c) are +deemed to have been deducted by the transferee, and +not the transferor, for its taxation year referred to in +paragraph (h), +(5) Paragraph 138(11.5)(l) of the Act is replaced by +the following: +(l) for the purposes of this subsection and subsections +(11.7) and (11.9), the fair market value of considera- +tion received by the transferor from the transferee in +respect of the assumption or reinsurance of a particu- +lar obligation referred to in paragraph (c) is deemed to +be the total of the amounts deducted by the transferor +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 32 +as a reserve under subparagraph (3)(a)(i) and para- +graph 20(7)(c) in its taxation year referred to in para- +graph (h) in respect of the particular obligation, and +(6) Paragraph 138(11.91)(d) of the Act is replaced +by the following: +(d) for the purposes of paragraph (4)(a), subsection +(9), the definition designated insurance property in +subsection (12) and paragraphs 12(1)(d), (d.1) and (e), +the insurer is deemed to have carried on the business +in Canada in that preceding year and to have claimed +the maximum amounts to which it would have been +entitled under subparagraph (3)(a)(i) and paragraphs +20(1)(l) and (l.1) and 20(7)(c) for that year, +(7) The portion of subsection 138(11.92) of the Act +after paragraph (b) and before paragraph (c) is +replaced by the following: +to a person (in this subsection referred to as the “pur- +chaser”) and obligations in respect of the business or line +of business, as the case may be, in respect of which a re- +serve may be claimed under subparagraph (3)(a)(i) or +paragraph 20(7)(c) (in this subsection referred to as the +“obligations”) were assumed by the purchaser, the fol- +lowing rules apply: +(8) The definitions base year, deposit accounting +insurance policy, excluded policy, reserve transition +amount and transition year in subsection 138(12) of +the Act are replaced by the following: +base year of an insurer means the insurer’s taxation +year that immediately precedes its transition year; (an- +née de base) +deposit accounting insurance policy in respect of an +insurer’s taxation year means an insurance policy of the +insurer that, according to International Financial Report- +ing Standards, is not an insurance contract for that taxa- +tion year; (police d’assurance à comptabilité de dé- +pôt ) +excluded policy in respect of an insurer’s base year +means an insurance policy of the insurer that would be a +deposit accounting insurance policy for the insurer’s base +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 33 +year if International Financial Reporting Standards ap- +plied for that base year; (police exclue) +reserve transition amount of an insurer, in respect of +an insurance business carried on by it in its transition +year, means the positive or negative amount determined +by the formula +A + B − C − D − E − F + G + H +where +A +is the maximum amount that the insurer would be +permitted to claim under subparagraph (3)(a)(i) for +its base year in respect of a policy reserve for its +groups of life insurance contracts in Canada at the +end of the base year if +(a) the International Financial Reporting Stan- +dards that applied to the insurer in valuing its as- +sets and liabilities for its transition year had ap- +plied to it for its base year, and +(b) sections 1404 and 1406 of the Income Tax +Regulations were read in respect of the insurer’s +base year as they read in respect of its transition +year, +B +is the maximum amount that the insurer would be +permitted to claim under paragraph 20(7)(c) for its +base year in respect of a policy reserve for its groups +of insurance contracts at the end of the base year if +(a) the International Financial Reporting Stan- +dards that applied to the insurer in valuing its as- +sets and liabilities for its transition year had ap- +plied to it for its base year, and +(b) sections 1400 and 1402 of the Income Tax +Regulations were read in respect of the insurer’s +base year as they read in respect of its transition +year, +C +is the maximum amount that the insurer is permit- +ted to claim under subparagraphs (3)(a)(i) and (ii) +(as they read in their application to taxation years +that begin before 2023) as a policy reserve for its base +year, +D +is the maximum amount that the insurer is permit- +ted to claim under paragraph 20(7)(c) as a policy re- +serve for its base year, +E +is the amount that would be included under para- +graph (4)(b) in computing the insurer’s income for +its base year in respect of its groups of life insurance +contracts in Canada at the end of the base year if +(a) the International Financial Reporting Stan- +dards that applied to the insurer in valuing its as- +sets and liabilities for its transition year had ap- +plied to it for its base year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 34 +(b) sections 1404 and 1406 of the Income Tax +Regulations were read in respect of the insurer’s +base year as they read in respect of its transition +year, +F +is the amount that would be included under para- +graph 12(1)(e.1) in computing the insurer’s income +for its base year if +(a) the International Financial Reporting Stan- +dards that applied to the insurer in valuing its as- +sets and liabilities for its transition year had ap- +plied to it for its base year, and +(b) sections 1400 and 1402 of the Income Tax +Regulations were read in respect of the insurer’s +base year as they read in respect of its transition +year, +G +is the amount included under paragraph (4)(b) (as it +read in its application to taxation years that begin +before 2023) in computing the insurer’s income for +its base year in respect of its life insurance policies, +and +H +is the amount included under paragraph 12(1)(e.1) in +computing the insurer’s income for its base year; +(montant transitoire) +transition year of an insurer means the insurer’s first +taxation year that begins after 2022. (année transitoire) +(9) Subsection 138(12) of the Act is amended by +adding the following in alphabetical order: +contractual service margin for a group of insurance +contracts of an insurer, or a group of reinsurance con- +tracts held by the insurer, at the end of a taxation year, +means the greater of the positive or negative amount of +the contractual service margin for the group +(a) that would be reported as at the end of the taxa- +tion year if the amount were determined without ref- +erence to amounts described in subparagraphs (a)(i) +to (iii) of the definition liability for remaining cover- +age in this subsection, and +(b) that would be determined at the end of the taxa- +tion year in respect of the group in accordance with +International Financial Reporting Standards using +reasonable assumptions in the circumstances if the +amount were determined without reference to +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 35 +amounts described in subparagraphs (a)(i) to (iii) of +the definition liability for remaining coverage in this +subsection; (marge sur services contractuels) +group of insurance contracts of an insurer means a +group of insurance contracts of the insurer, determined +according to International Financial Reporting Stan- +dards, that is a group for the purposes of determining an +amount of the insurer that is reported as at the end of the +insurer’s taxation year and, for greater certainty, includes +a group of insurance contracts that include reinsurance +contracts under which the insurer has assumed reinsur- +ance risk; (groupe de contrats d’assurance) +group of life insurance contracts of an insurer means +a group of life insurance contracts of the insurer, deter- +mined according to International Financial Reporting +Standards, that is a group for the purposes of determin- +ing an amount of the insurer that is reported as at the +end of the insurer’s taxation year and, for greater certain- +ty, includes a group of life insurance contracts that in- +clude reinsurance contracts under which the insurer has +assumed reinsurance risk; (groupe de contrats d’assu- +rance-vie) +group of life insurance contracts in Canada of an in- +surer means a group of life insurance contracts of the in- +surer that includes only life insurance contracts issued or +effected by the insurer on the life of a person resident in +Canada at the time the contract was issued or effected; +(groupe de contrats d’assurance-vie au Canada) +group of reinsurance contracts held by an insurer +means a group of reinsurance insurance contracts held +by the insurer, determined according to International Fi- +nancial Reporting Standards, that is a group for the pur- +poses of determining an amount of the insurer that is re- +ported as at the end of the insurer’s taxation year; +(groupe de contrats de réassurance) +group of segregated fund policies of an insurer means +a group of insurance contracts of the insurer that in- +cludes only segregated fund policies (within the meaning +assigned by paragraph 138.1(1)(a)); (groupe de polices +à fonds réservé) +liability for incurred claims, for a group of insurance +contracts of an insurer at the end of a taxation year, +means the lesser of the positive or negative amount of the +liability for incurred claims for the group +(a) that would be reported as at the end of the taxa- +tion year if the amount were determined without ref- +erence to amounts described in subparagraphs (a)(i) +to (iii) of the definition liability for remaining cover- +age in this subsection, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 36 +(b) that would be determined at the end of the taxa- +tion year in accordance with International Financial +Reporting Standards using reasonable assumptions in +the circumstances if the amount were determined +without reference to amounts described in subpara- +graphs (a)(i) to (iii) of the definition liability for re- +maining coverage in this subsection; (passif au titre +des sinistres survenus) +liability for remaining coverage, for a group of insur- +ance contracts of an insurer at the end of a taxation year, +means the lesser of the positive or negative amount of the +liability for remaining coverage for the group +(a) that would be reported as at the end of the taxa- +tion year if the amount were determined without ref- +erence to +(i) projected +(A) income and capital taxes (other than the tax +payable under Part XII.3), +(B) taxes on premiums that are not deductible +under Part I, +(C) amounts not deductible after the taxation +year in computing income under Part I, and +(D) cash flows in respect of funds withheld ar- +rangements, +(ii) amounts payable that are deductible for the tax- +ation year, or a previous taxation year, in comput- +ing income under Part I, and +(iii) amounts receivable to the extent they have +been included for the taxation year, or a previous +taxation year, in computing income under Part I, +and +(b) that would be determined at the end of the taxa- +tion year in accordance with International Financial +Reporting Standards using reasonable assumptions in +the circumstances if the amount were determined +without reference to amounts described in subpara- +graphs (a)(i) to (iii); (passif au titre de la couverture +restante) +policyholders’ liabilities, of an insurer as at the end of a +taxation year, means the amount reported as policyhold- +ers’ liabilities as at the end of the year; (obligation en- +vers les titulaires de polices) +reinsurance contract held amount, for a group of rein- +surance contracts held by an insurer at the end of a taxa- +tion year, means the lesser of the positive or negative +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 37 +amount of the reinsurance contract held asset for the +group +(a) that would be reported as at the end of the taxa- +tion year if the amount were determined without ref- +erence to amounts described in subparagraphs (a)(i) +to (iii) of the definition liability for remaining cover- +age in this subsection, and +(b) that would be determined at the end of the taxa- +tion year in accordance with International Financial +Reporting Standards using reasonable assumptions in +the circumstances if the amount were determined +without reference to amounts described in subpara- +graphs (a)(i) to (iii) of the definition liability for re- +maining coverage in this subsection; (montant au +titre des contrats de réassurance détenus) +relevant authority of an insurer means +(a) the Superintendent of Financial Institutions, if the +insurer is required by law to report to the Superinten- +dent of Financial Institutions, and +(b) in any other case, the Superintendent of Insurance +or other similar officer or authority of the province un- +der whose laws the insurer is incorporated; (autorité +compétente) +(10) Section 138 of the Act is amended by adding +the following after subsection (12): +Assets and liabilities +(12.1) For greater certainty, in determining the amount +of +(a) the contractual service margin, liability for in- +curred claims and liability for remaining coverage for +a group of insurance contracts of an insurer, the +amount is +(i) a positive amount if the amount is reported as a +liability, and +(ii) a negative amount if the amount is reported as +an asset; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 38 +(b) the contractual service margin and reinsurance +contract held amount for a group of reinsurance con- +tracts held by an insurer, the amount is +(i) a positive amount if the amount is reported as +an asset, and +(ii) a negative amount if the amount is reported as +a liability. +IFRS reference +(12.2) Except as otherwise provided, references to Inter- +national Financial Reporting Standards in this section re- +fer to the International Financial Reporting Standards +adopted by the Accounting Standards Board and effective +for years that begin on or after January 1, 2023. +Amount reported +(12.3) A reference in subsections (12) and 138.1(1) of +this Act and Parts XIV, XXIV and LXXXVI of the Income +Tax Regulations to an amount that is reported, or that +would be reported, of an insurer as at the end of a taxa- +tion year means +(a) if the insurer is the Canada Mortgage and Housing +Corporation or a foreign affiliate of a taxpayer resident +in Canada, an amount that is reported, or that would +be reported, in the insurer’s financial statements for +the year if those statements were prepared in accor- +dance with International Financial Reporting Stan- +dards; +(b) if paragraph (a) does not apply and reporting by +the insurer to the insurer’s relevant authority is re- +quired at the end of the year, an amount that is report- +ed, or that would be reported, in the insurer’s non- +consolidated balance sheet for the year accepted by +the insurer’s relevant authority; +(c) if paragraphs (a) and (b) do not apply and the in- +surer is, throughout the year, subject to the supervi- +sion of its relevant authority, an amount that is report- +ed, or that would be reported, in a non-consolidated +balance sheet for the year that is prepared in a manner +consistent with the requirements that would have ap- +plied had reporting to the insurer’s relevant authority +been required at the end of the year; and +(d) in any other case, nil. +(11) Subsections 138(16) to (17.1) of the Act are re- +placed by the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 39 +Transition year income inclusion +(16) There shall be included in computing an insurer’s +income for its transition year from an insurance business +carried on by it in the transition year the positive +amount, if any, of the insurer’s reserve transition amount +in respect of that insurance business. +Transition year income deduction +(17) There shall be deducted in computing an insurer’s +income for its transition year from an insurance business +carried on by it in the transition year the absolute value +of the negative amount, if any, of the insurer’s reserve +transition amount in respect of that insurance business. +IFRS transition — reversals +(17.1) In applying subsections (18) and (19) to an insur- +er for a taxation year of the insurer in respect of Interna- +tional Financial Reporting Standards, +(a) the reference to “policy reserve” in the description +of C in the definition reserve transition amount in +subsection (12) is to be read as a reference to “policy +reserve determined without reference to the insurer’s +excluded policies”; +(b) the description of D in the definition reserve tran- +sition amount in subsection (12) is to be read as fol- +lows: +D +is the amount determined by the formula +D.1 − D.2 +where +D.1 +is the maximum amount that the insurer is +permitted to claim under paragraph 20(7)(c) +as a policy reserve determined without refer- +ence to the insurer’s excluded policies, and +D.2 +is the amount of policy acquisition costs of the +insurer that is not deductible, but in the ab- +sence of subsection 18(9.02) (as it read in the +base year) would have been deductible, in the +base year or a preceding taxation year; +(c) the reference to “life insurance policies” in the de- +scription of G in the definition reserve transition +amount in subsection (12) is to be read as a reference +to “life insurance policies other than excluded poli- +cies”; and +(d) the amount included in the description of H in the +definition reserve transition amount in subsection +(12) is to be determined without reference to excluded +policies. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 40 +(12) The portion of subsection 138(18) of the Act +before the formula is replaced by the following: +Transition year income inclusion reversal +(18) If an amount has been included under subsection +(16) in computing an insurer’s income for its transition +year from an insurance business carried on by it, there +shall be deducted in computing the insurer’s income, for +each particular taxation year of the insurer that ends af- +ter the beginning of the transition year, from that insur- +ance business, the amount determined by the formula +(13) The description of A in subsection 138(18) of +the English version of the Act is replaced by the +following: +A +is the amount included under subsection (16) in +computing the insurer’s income for the transition +year from that insurance business; and +(14) The portion of subsection 138(19) of the Act +before the formula is replaced by the following: +Transition year income deduction reversal +(19) If an amount has been deducted under subsection +(17) in computing an insurer’s income for its transition +year from an insurance business carried on by it, there +shall be included in computing the insurer’s income, for +each particular taxation year of the insurer that ends af- +ter the beginning of the transition year, from that insur- +ance business, the amount determined by the formula +(15) The description of A in subsection 138(19) of +the English version of the Act is replaced by the +following: +A +is the amount deducted under subsection (17) in +computing the insurer’s income for the transition +year from that insurance business; and +(16) Subsection 138(20) of the Act is replaced by +the following: +Winding-up +(20) If an insurer has, in a winding-up to which subsec- +tion 88(1) has applied, been wound-up into another cor- +poration (referred to in this subsection as the “parent”), +and immediately after the winding-up the parent carries +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 41 +on an insurance business, in applying subsections (18) +and (19) in computing the income of the insurer and of +the parent for particular taxation years that end on or af- +ter the first day (referred to in this subsection as the +“start day”) on which assets of the insurer were distribut- +ed to the parent on the winding-up, +(a) the parent is, on and after the start day, deemed to +be the same corporation as and a continuation of the +insurer in respect of +(i) any amount included under subsection (16) or +deducted under subsection (17) in computing the +insurer’s income from an insurance business for its +transition year, +(ii) any amount deducted under subsection (18) or +included under subsection (19) in computing the +insurer’s income from an insurance business for a +taxation year of the insurer that begins before the +start day, and +(iii) any amount that would — in the absence of this +subsection and if the insurer existed and carried on +an insurance business on each day that is the start +day or a subsequent day and on which the parent +carries on an insurance business — be required to +be deducted or included, in respect of any of those +days, under subsection (18) or (19) in computing +the insurer’s income from an insurance business; +and +(b) the insurer is, in respect of each of its particular +taxation years, to determine the value for B in the for- +mulas in subsections (18) and (19) without reference +to the start day and days after the start day. +(17) Subsection 138(21) of the Act is replaced by +the following: +Amalgamations +(21) If there is an amalgamation (within the meaning as- +signed by subsection 87(1)) of an insurer with one or +more other corporations to form one corporation (re- +ferred to in this subsection as the “new corporation”), +and immediately after the amalgamation the new corpo- +ration carries on an insurance business, in applying sub- +sections (18) and (19) in computing the income of the +new corporation for particular taxation years of the new +corporation that begin on or after the day on which the +amalgamation occurred, the new corporation is, on and +after that day, deemed to be the same corporation as and +a continuation of the insurer in respect of +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 42 +(a) any amount included under subsection (16) or de- +ducted under subsection (17) in computing the insur- +er’s income from an insurance business for its transi- +tion year; +(b) any amount deducted under subsection (18) or in- +cluded under subsection (19) in computing the insur- +er’s income from an insurance business for a taxation +year that begins before the day on which the amalga- +mation occurred; and +(c) any amount that would — in the absence of this +subsection and if the insurer existed and carried on an +insurance business on each day that is the day on +which the amalgamation occurred or a subsequent day +and on which the new corporation carries on an insur- +ance business — be required to be deducted or includ- +ed, in respect of any of those days, under subsection +(18) or (19) in computing the insurer’s income from an +insurance business. +(18) The portion of subsection 138(22) of the Act +before paragraph (a) is replaced by the follow- +ing: +Application of subsection (23) +(22) Subsection (23) applies if, at any time, an insurer +(referred to in this subsection and subsection (23) as the +“transferor”) transfers, to a corporation (referred to in +this subsection and subsection (23) as the “transferee”) +that is related to the transferor, property in respect of an +insurance business carried on by the transferor (referred +to in this subsection and subsection (23) as the “trans- +ferred business”) and +(19) Paragraph 138(22)(b) of the Act is replaced +by the following: +(b) subsection 85(1) applies to the transfer, the trans- +fer includes all or substantially all of the property and +liabilities of the transferred business and, immediately +after the transfer, the transferee carries on an insur- +ance business. +(20) Subparagraph 138(23)(a)(iii) of the Act is re- +placed by the following: +(iii) any amount that would — in the absence of this +subsection and if the transferor existed and carried +on an insurance business on each day that includes +that time or is a subsequent day and on which the +transferee carries on an insurance business — be +required to be deducted or included, in respect of +any of those days, under subsection (18) or (19) in +computing the transferor’s income that can reason- +ably be attributed to the transferred business; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 43 +(21) Subsection 138(24) of the Act is replaced by +the following: +Ceasing to carry on business +(24) If at any time an insurer ceases to carry on all or +substantially all of an insurance business (referred to in +this subsection as the “discontinued business”), and none +of subsections (20) to (22) apply, +(a) there shall be deducted, in computing the insurer’s +income from the discontinued business for the insur- +er’s taxation year that includes the time that is imme- +diately before that time, the amount determined by +the formula +A − B +where +A +is the amount included under subsection (16) in +computing the insurer’s income from the discon- +tinued business for its transition year, and +B +is the total of all amounts each of which is an +amount deducted under subsection (18) in com- +puting the insurer’s income from the discontinued +business for a taxation year that began before that +time; and +(b) there shall be included, in computing the insurer’s +income from the discontinued business for the insur- +er’s taxation year that includes the time that is imme- +diately before that time, the amount determined by +the formula +C − D +where +C +is the amount deducted under subsection (17) in +computing the insurer’s income from the discon- +tinued business for its transition year, and +D +is the total of all amounts each of which is an +amount included under subsection (19) in com- +puting the insurer’s income from the discontinued +business for a taxation year that began before that +time. +(22) Subsection 138(25) of the Act is replaced by +the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +26 + +Page 44 +Ceasing to exist +(25) If at any time an insurer that carried on an insur- +ance business ceases to exist (otherwise than as a result +of a winding-up or amalgamation described in subsection +(20) or (21)), for the purposes of subsection (24), the in- +surer is deemed to have ceased to carry on the insurance +business at the earlier of +(a) the time (determined without reference to this +subsection) at which the insurer ceased to carry on the +insurance business, and +(b) the time that is immediately before the end of the +last taxation year of the insurer that ended at or before +the time at which the insurer ceased to exist. +(23) Subsection 138(26) of the Act is repealed. +(24) Subsections (1) to (23) apply to taxation +years that begin after 2022. +27 (1) The portion of subsection 138.1(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Rules relating to segregated funds +138.1 (1) In respect of life insurance policies for which +all or any part of an insurer’s reserves vary in amount de- +pending on the fair market value of a specified group of +properties that is reported to a relevant authority (as de- +fined in subsection 138(12)) as a segregated fund (in this +section referred to as a “segregated fund”), for the pur- +poses of this Part, the following rules apply: +(2) Subsection 138.1(7) of the Act is replaced by +the following: +Non-application of subsections (1) to (6) +(7) Subsections (1) to (6) do not apply to the holder of a +segregated fund policy with respect to such a policy that +is issued or effected as or under a FHSA, pooled regis- +tered pension plan, registered pension plan, registered +retirement income fund, registered retirement savings +plan or TFSA. +(3) Subsection (1) applies to taxation years that +begin after 2022. +(4) Subsection (2) comes into force on April 1, +2023. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 26-27 + +Page 45 +28 (1) The definition transition year in subsection +142.51(1) of the Act is replaced by the following: +transition year of a taxpayer means the taxpayer’s first +taxation year that begins after 2022. (année transitoire) +(2) Subsections 142.51(2) and (3) of the Act are re- +placed by the following: +Transition year income inclusion +(2) If a taxpayer is an insurer in its transition year, there +shall be included in computing the taxpayer’s income for +its transition year the absolute value of the negative +amount, if any, of the taxpayer’s transition amount. +Transition year income deduction +(3) If a taxpayer is an insurer in its transition year, there +shall be deducted in computing the taxpayer’s income for +its transition year the positive amount, if any, of the tax- +payer’s transition amount. +(3) The portion of subsection 142.51(4) of the Act +before the formula is replaced by the following: +Transition year income inclusion reversal +(4) If an amount has been included under subsection (2) +in computing a taxpayer’s income for its transition year, +there shall be deducted in computing the taxpayer’s in- +come for each particular taxation year of the taxpayer +that ends after the beginning of the transition year, and +in which particular taxation year the taxpayer is an insur- +er, the amount determined by the formula +(4) The portion of subsection 142.51(5) of the Act +before the formula is replaced by the following: +Transition year income deduction reversal +(5) If an amount has been deducted under subsection (3) +in computing a taxpayer’s income for its transition year, +there shall be included in computing the taxpayer’s in- +come, for each particular taxation year of the taxpayer +ending after the beginning of the transition year, and in +which particular taxation year the taxpayer is an insurer, +the amount determined by the formula +(5) The portion of subsection 142.51(6) of the Act +before paragraph (a) is replaced by the follow- +ing: +Winding-up +(6) If a taxpayer has, in a winding-up to which subsec- +tion 88(1) has applied, been wound-up into another +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +28 + +Page 46 +corporation (referred to in this subsection as the “par- +ent”), and immediately after the winding-up the parent is +an insurer, in applying subsections (4) and (5) in comput- +ing the income of the taxpayer and of the parent for par- +ticular taxation years that end on or after the first day +(referred to in this subsection as the “start day”) on +which assets of the taxpayer were distributed to the par- +ent on the winding-up, +(6) Subparagraph 142.51(6)(a)(iii) of the Act is re- +placed by the following: +(iii) any amount that would — in the absence of this +subsection and if the taxpayer existed and was an +insurer on each day that is the start day or a subse- +quent day and on which the parent is an insurer — +be required to be deducted or included, in respect +of any of those days, under subsection (4) or (5) in +computing the taxpayer’s income for its transition +year; and +(7) The portion of subsection 142.51(7) of the Act +before paragraph (a) is replaced by the follow- +ing: +Amalgamations +(7) If there is an amalgamation (within the meaning as- +signed by subsection 87(1)) of a taxpayer with one or +more other corporations to form one corporation (re- +ferred to in this subsection as the “new corporation”), +and immediately after the amalgamation the new corpo- +ration is an insurer, in applying subsections (4) and (5) in +computing the income of the new corporation for partic- +ular taxation years of the new corporation that begin on +or after the day on which the amalgamation occurred, the +new corporation is, on and after that day, deemed to be +the same corporation as and a continuation of the tax- +payer in respect of +(8) Paragraph 142.51(7)(c) of the Act is replaced +by the following: +(c) any amount that would — in the absence of this +subsection and if the taxpayer existed and was an in- +surer on each day that is the day on which the amalga- +mation occurred or a subsequent day and on which +the new corporation is an insurer — be required to be +deducted or included, in respect of any of those days, +under subsection (4) or (5) in computing the taxpay- +er’s income. +(9) Paragraph 142.51(8)(b) of the Act is replaced +by the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +28 + +Page 47 +(b) subsection 85(1) applies to the transfer, the trans- +fer includes all or substantially all of the property and +liabilities of the transferred business and, immediately +after the transfer, the transferee is an insurer. +(10) Subparagraph 142.51(9)(a)(iii) of the Act is +replaced by the following: +(iii) any amount that would — in the absence of this +subsection and if the transferor existed and was an +insurer on each day that includes that time or is a +subsequent day and on which the transferee is an +insurer — be required to be deducted or included, +in respect of any of those days, under subsection (4) +or (5) in computing the transferor’s income that can +reasonably be attributed to the transferred busi- +ness; and +(11) Subsection 142.51(10) of the Act is repealed. +(12) The portion of subsection 142.51(11) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Ceasing to carry on a business +(11) If at any time, a taxpayer ceases to be an insurer +(13) The portion of subsection 142.51(12) of the +Act before paragraph (b) is replaced by the fol- +lowing: +Ceasing to exist +(12) If at any time a taxpayer ceases to exist (otherwise +than as a result of a merger to which subsection 87(2) ap- +plies or a winding-up to which subsection 88(1) applies), +for the purposes of subsection (11), the taxpayer is +deemed to have ceased to be an insurer at the earlier of +(a) the time (determined without reference to this +subsection) at which the taxpayer ceased to be an in- +surer, and +(14) Section 142.51 of the Act is amended by +adding the following after subsection (12): +Application of subsection (13.1) +(13) Subsection (13.1) applies to a taxpayer for a particu- +lar taxation year of the taxpayer if +(a) the taxpayer holds a transition property in the par- +ticular taxation year; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +28 + +Page 48 +(b) the property was a mark-to-market property of the +taxpayer for the taxation year preceding the particular +taxation year; and +(c) the property is not a mark-to-market property of +the taxpayer for the particular taxation year. +Ceasing to be mark-to-market property +(13.1) If this subsection applies to a taxpayer for a par- +ticular taxation year of the taxpayer, for purposes of this +section +(a) the taxpayer is deemed to have ceased to be an in- +surer at the particular time that is the beginning of the +particular taxation year; and +(b) the time immediately before the particular time +shall be deemed to be the end of the taxation year that +ends immediately before the particular taxation year. +(15) Subsections (1) to (14) apply to taxation +years that begin after 2022. +29 (1) Subsection 146(16) of the Act is amended +by striking out “or” at the end of paragraph (a.1) +and by adding the following after that paragraph: +(a.2) to a FHSA for the benefit of the transferor, if +subsection (8.3) would not apply to an amount in re- +spect of the property in the case that the property was +instead received by the transferor as a benefit out of or +under the registered retirement savings plan, or +(2) Paragraph 146(16)(d) of the Act is replaced by +the following: +(d) no deduction may be made under subsection (5), +(5.1) or (8.2) or section 8, 60 or 146.6 in respect of the +payment or transfer in computing the income of any +taxpayer, and +(3) Subsections (1) and (2) come into force on +April 1, 2023. +30 (1) Paragraph 146.3(2)(f) of the Act is amended +by striking out “or” at the end of subparagraph +(viii), by adding “or” at the end of subparagraph +(ix) and by adding the following after subpara- +graph (ix): +(x) a FHSA in accordance with subsection 146.6(7); +(2) Subsection (1) comes into force on April 1, +2023. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 28-30 + +Page 49 +31 (1) The Act is amended by adding the follow- +ing after section 146.5: +Tax-Free First Home Savings +Account +Definitions +146.6 (1) The following definitions apply in this section. +annual FHSA limit of a taxpayer for a taxation year is +the least of +(a) the amount determined by the formula +A + B − C +where +A +is the total of all contributions made to a FHSA in +the year by the taxpayer (other than any contribu- +tions made after the taxpayer’s first qualifying +withdrawal from a FHSA), +B +is +(i) if the taxpayer’s maximum participation pe- +riod has not begun in a preceding taxation year, +nil, and +(ii) in any other case, the amount by which the +amount determined under this paragraph for +the preceding taxation year exceeds the annual +FHSA limit for that taxation year, and +C +is the total of all designated amounts described in +paragraph (b) of the definition designated +amount in subsection 207.01(1) for the year, +(b) the amount determined by the formula +$8,000 + D − (E − F − G) +where +D +is the amount of the FHSA carryforward for the +taxation year; +E +is the total of all amounts transferred in the year +or a preceding taxation year under paragraph +146(16)(a.2) to a FHSA under which the taxpayer +is the holder, and +F +is the total of all amounts, each of which is an +amount determined in respect of each preceding +taxation year that is +(i) if the taxpayer had not started their maxi- +mum participation period in the preceding tax- +ation year, nil, or +(ii) in any other case, the lesser of +(A) the amount determined by the formula +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 50 +H − I +where +H +is the amount determined for E in the +preceding taxation year, and +I +is the amount determined for F in the +preceding taxation year, and +(B) $8,000 plus the amount of the FHSA car- +ryforward for the preceding taxation year, +and +G +is the total of all designated amounts described in +paragraph (a) of the definition designated +amount in subsection 207.01(1), and +(c) nil, if the taxation year is after the year in which +(i) the taxpayer’s maximum participation period +has ended, or +(ii) the taxpayer has died. (plafond annuel au titre +du CELIAPP) +beneficiary under a FHSA means an individual (includ- +ing an estate) or a qualified donee that has a right to re- +ceive a distribution from the FHSA after the death of the +holder of the FHSA. (bénéficiaire) +first home savings account or FHSA means an ar- +rangement registered with the Minister that has not +ceased to be a FHSA under subsection 146.6(16). +(compte d’épargne libre d’impôt pour l’achat d’une +première propriété ou CELIAPP ) +FHSA carryforward of a taxpayer for a taxation year is +the least of +(a) $8,000, +(b) the amount determined by the formula +A − B +where +A +is the amount determined in paragraph (b) of the +definition annual FHSA limit for the preceding +taxation year, and +B +is the amount determined in paragraph (a) of the +definition annual FHSA limit for the preceding +taxation year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 51 +(c) nil, if the taxpayer had not started their maximum +participation period prior to the taxation year. (mon- +tant des cotisations reporté) +holder of an arrangement means +(a) until the death of the individual who entered into +the arrangement, the individual; and +(b) after the death of the individual, the individual’s +survivor, if the survivor is designated under the ar- +rangement to become a successor of the holder and is +a qualifying individual. (titulaire) +issuer of an arrangement means the person described as +the issuer in the definition qualifying arrangement. +(émetteur) +maximum participation period of an individual means +the period that +(a) begins when an individual first enters into a quali- +fying arrangement; and +(b) ends at the end of the year following the year in +which the earliest of the following events occur: +(i) the 14th anniversary of the date the individual +first enters into a qualifying arrangement, +(ii) the individual attains 70 years of age, and +(iii) the individual first makes a qualifying with- +drawal from a FHSA. (période de participation +maximale) +non-qualified investment has the same meaning as in +subsection 207.01(1). (placement non admissible) +qualified investment has the same meaning as in sub- +section 207.01(1). (placement admissible) +qualifying arrangement, at a particular time, means an +arrangement +(a) that is entered into after March 2023 between a +person (in this definition referred to as the “issuer”) +and a qualifying individual; +(b) that is +(i) an arrangement in trust with an issuer that is a +corporation licensed or otherwise authorized under +the laws of Canada or a province to carry on in +Canada the business of offering to the public its ser- +vices as trustee, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 52 +(ii) an annuity contract with an issuer that is a li- +censed annuities provider, or +(iii) a deposit with an issuer that is +(A) a person that is, or is eligible to become, a +member of the Canadian Payments Association, +or +(B) a credit union that is a shareholder or mem- +ber of a body corporate referred to as a “central” +for the purposes of the Canadian Payments Act; +(c) that provides for contributions to be made under +the arrangement to the issuer in consideration of, or to +be used, invested or otherwise applied for the purpose +of, the issuer making distributions under the arrange- +ment to the holder; +(d) under which the issuer and the qualifying individ- +ual agree, at the time the arrangement is entered into, +that the issuer will file with the Minister an election to +register the arrangement as a FHSA, in the prescribed +form and manner under the Social Insurance Number +of the qualifying individual with whom the arrange- +ment was entered into; and +(e) that, at all times throughout the period that begins +at the time the arrangement is entered into and that +ends at the particular time, complies with the condi- +tions in subsection (2). (arrangement admissible) +qualifying home means +(a) a housing unit located in Canada; or +(b) a share of the capital stock of a cooperative hous- +ing corporation, the holder of which is entitled to pos- +session of a housing unit located in Canada, except +that, where the context so requires, a reference to a +share with a right to possession of a housing unit de- +scribed means the housing unit to which the share re- +lates. (habitation admissible) +qualifying individual, at a particular time, means an in- +dividual who +(a) is a resident of Canada; +(b) is at least 18 years of age; and +(c) did not, at any prior time in the calendar year or in +the preceding four calendar years, inhabit as a princi- +pal place of residence a qualifying home (or what +would be a qualifying home if it were located in +Canada) that was owned, whether jointly with another +person or otherwise, by +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 53 +(i) the individual, or +(ii) a person who is the spouse or common-law +partner of the individual at the particular time. +(particulier déterminé) +qualifying withdrawal of an individual means an +amount received at a particular time by the individual as +a benefit out of or under a FHSA if +(a) the amount is received as a result of the individu- +al’s written request in prescribed form in which the in- +dividual sets out the location of a qualifying home that +the individual has begun, or intends not later than one +year after its acquisition by the individual to begin, us- +ing as a principal place of residence; +(b) the individual +(i) is a resident of Canada throughout the period +that begins at the particular time and ends at the +earlier of the time of the individual’s death and the +time at which the individual acquires the qualifying +home, and +(ii) does not have an owner-occupied home within +the meaning of paragraph 146.01(2)(a.1) in the peri- +od +(A) that begins at the beginning of the fourth +preceding calendar year that ended before the +particular time, and +(B) that ends on the 31st day before the particu- +lar time; +(c) the individual entered into an agreement in writ- +ing before the particular time for the acquisition or +construction of the qualifying home before October 1 +of the calendar year following the year in which the +amount was received; and +(d) the individual did not acquire the qualifying home +more than 30 days before the particular time. (retrait +admissible) +survivor of a qualifying individual means another indi- +vidual who is, immediately before the qualifying individ- +ual’s death, a spouse or common-law partner of the qual- +ifying individual. (survivant) +Qualifying arrangement conditions +(2) For the purposes of paragraph (e) of the definition +qualifying arrangement in subsection (1), the condi- +tions are as follows: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 54 +(a) the arrangement requires that it be maintained for +the exclusive benefit of the holder (determined with- +out regard to any right of a person to receive a pay- +ment out of or under the arrangement only on or after +the death of the holder); +(b) the arrangement prohibits, while there is a holder +of the arrangement, anyone that is neither the holder +nor the issuer of the arrangement from having rights +under the arrangement relating to the amount and +timing of distributions and the investing of funds; +(c) the arrangement prohibits anyone other than the +holder from making contributions under the arrange- +ment; +(d) the arrangement permits distributions to be made +to reduce the amount of tax otherwise payable by the +holder under section 207.021; +(e) the arrangement provides that, at the direction of +the holder, the issuer shall transfer all or any part of +the property held in connection with the arrangement +(or an amount equal to its value) to another FHSA of +the holder or to an RRSP or a RRIF under which the +holder is the annuitant; +(f) if the arrangement is an arrangement in trust, it +prohibits the trust from borrowing money or other +property for the purposes of the arrangement; +(g) the arrangement provides that it ceases to be a +FHSA after the end of the holder’s maximum partici- +pation period; +(h) the arrangement, if it involves an issuer described +in subparagraph (b)(iii) of the definition qualifying +arrangement in subsection (1), includes provisions +stipulating that the issuer has no right of offset with +respect to the property held under the arrangement in +connection with any debt or obligation owing to the is- +suer; and +(i) the arrangement meets prescribed conditions. +Trust not taxable +(3) No tax is payable under this Part by a trust that is +governed by a FHSA on its taxable income for a taxation +year, except that, if at any time in the taxation year, it +carries on one or more businesses or holds one or more +properties that are non-qualified investments for the +trust, tax is payable under this Part by the trust on the +amount that would be its taxable income for the taxation +year if it had no incomes or losses from sources other +than those businesses and properties, and no capital +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 55 +gains or capital losses other than from dispositions of +those properties, and for that purpose, +(a) income includes dividends described in section 83; +(b) the trust’s taxable capital gain or allowable capital +loss from the disposition of a property is equal to its +capital gain or capital loss, as the case may be, from +the disposition; and +(c) the trust’s income shall be computed without ref- +erence to subsection 104(6). +Carrying on a business +(4) If tax is payable under this Part for a taxation year by +application of subsection (3) by a trust that is governed +by a FHSA that carries on one or more businesses at any +time in the taxation year, +(a) the holder of the FHSA is jointly and severally, or +solidarily, liable with the trust to pay each amount +payable under this Act by the trust that is attributable +to that business or those businesses; and +(b) the issuer’s liability at any time for amounts +payable under this Act in respect of that business or +those businesses may not exceed the total of +(i) the amount of property of the trust that the is- +suer is in possession or control of at that time in its +capacity as legal representative of the trust, and +(ii) the total amount of all distributions of property +from the trust on or after the date that the notice of +assessment was sent in respect of the taxation year +and before that time. +FHSA deduction +(5) There may be deducted in computing a taxpayer’s in- +come for a taxation year an amount not exceeding the +lesser of +(a) the amount determined by the formula +A − B +where +A +is the total of all amounts each of which is the tax- +payer’s annual FHSA limit for the year and each +preceding taxation year, and +B +is the total of all amounts each of which is an +amount deducted under this subsection in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 56 +computing the individual’s income for preceding +taxation years, and +(b) the amount by which $40,000 exceeds the total of +(i) the amount determined for B in paragraph (a), +and +(ii) all amounts transferred in the year or a preced- +ing taxation year under paragraph 146(16)(a.2) to a +FHSA under which the taxpayer is the holder. +Withdrawals included in income +(6) There shall be included in computing the income of a +taxpayer for a taxation year the total of all amounts re- +ceived by the taxpayer in the year out of or under a FHSA +of which the taxpayer is the holder, other than an amount +that is +(a) a qualifying withdrawal; +(b) a designated amount as defined in subsection +207.01(1); or +(c) otherwise included in computing the income of the +taxpayer. +Transfer of amounts +(7) Subsection (8) applies to an amount transferred at a +particular time from a FHSA (in this subsection referred +to as the “transferor FHSA”) if the following conditions +are met: +(a) the amount is transferred on behalf of an individu- +al who is +(i) the holder of the transferor FHSA, +(ii) a spouse or common-law partner or former +spouse or common-law partner of the holder of the +transferor FHSA and who is entitled to the amount +under a decree, order or judgment of a competent +tribunal, or under a written agreement, relating to a +division of property between the holder and the in- +dividual, in settlement of rights arising out of, or on +a breakdown of, their marriage or common-law +partnership, or +(iii) entitled to the amount as a consequence of the +death of the holder of the transferor FHSA and was +a spouse or common-law partner of the holder im- +mediately before the death; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 57 +(b) the amount is transferred directly to +(i) another FHSA of the individual, or +(ii) an RRSP or a RRIF under which the individual +is the annuitant; and +(c) if the transfer is not made to another FHSA of the +holder of the transferor FHSA, the amount does not +exceed the amount determined by the formula +A − B +where +A +is the amount that is the total fair market value, +immediately before the particular time, of all +property held by a FHSA under which the holder +of the transferor FHSA is a holder, and +B +is the excess FHSA amount (as defined in sub- +section 207.01(1)) of the holder of the transferor +FHSA at the particular time. +Tax-free transfer +(8) If this subsection applies to an amount transferred +from a FHSA, +(a) the amount shall not, by reason only of the trans- +fer, be included in computing the income of any tax- +payer; and +(b) no deduction may be made under this Part in re- +spect of the amount in computing the income of any +taxpayer. +Taxable transfer +(9) If an amount is transferred from a FHSA to a plan or +fund (in this subsection referred to as the “transferee +plan”) that is a FHSA, RRSP or RRIF and subsection (8) +does not apply to the amount transferred, +(a) the amount is deemed to have been received from +the FHSA by the holder of the FHSA; +(b) the holder or annuitant of the transferee plan is +deemed to have paid the amount as a contribution or +premium to the transferee plan; and +(c) in the case that the transferee plan is a RRIF, for +the purposes of subsection 146(5) and Part X.1, the an- +nuitant of the transferee plan is deemed to have paid +the amount at the time of the transfer as a premium +under a RRSP under which the annuitant is the annui- +tant (as defined in subsection 146(1)). +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 58 +Apportionment of transferred amount +(10) If an amount is transferred from a FHSA to another +FHSA, or to a RRSP or RRIF, and a portion but not all of +the amount is transferred in accordance with subsection +(7), +(a) subsection (8) applies to the portion of the amount +transferred in accordance with subsection (7), and +(b) subsection (9) applies with respect to the remain- +der of the amount. +Security for loan +(11) If at any time in a taxation year a trust governed by +a FHSA uses or permits to be used any property of the +trust as security for a loan, the fair market value of the +property at the time it commenced to be so used shall be +included in computing the income for the year of the +holder of the FHSA at that time. +Recovery of property used as security +(12) If in a taxation year a property described in subsec- +tion (11) ceases to be used as security for a loan, there +may be deducted, in computing the income of the holder +of the relevant FHSA for the taxation year, an amount +equal to the amount determined by the formula +A − B +where +A +is the amount included by application of subsection +(11) in computing the income of the holder as a con- +sequence of the property being used as security for a +loan; and +B +is the net loss (exclusive of payments by the trust as +or on account of interest) sustained by the trust in +consequence of its using the property, or permitting +it to be used, as security for the loan and not as a re- +sult of a change in the fair market value of the prop- +erty. +Successor holder +(13) If the holder of a FHSA dies and the holder’s sur- +vivor is designated as the successor holder of the FHSA, +the survivor is, immediately after the time of death, +deemed to have entered into a new qualifying arrange- +ment in respect of the FHSA unless +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 59 +(a) the survivor is a qualifying individual and the bal- +ance of the FHSA is transferred to a RRSP or a RRIF +of the survivor, or distributed to the survivor in accor- +dance with subsection (14), by the end of the year fol- +lowing the year of death; or +(b) the survivor is not a qualifying individual, in which +case the balance of the FHSA is to be transferred to a +RRSP or a RRIF of the survivor, or distributed to the +survivor in accordance with subsection (14), by the +end of the year following the year of death. +Distribution on death +(14) If, as a consequence of the death of the holder of a +FHSA, an amount is distributed in a taxation year from +the FHSA to, or on behalf of, a beneficiary, the amount +shall be included in computing the beneficiary’s income +for the year. +Deemed transfer or distribution +(15) If an amount is distributed at any time from the +FHSA of a deceased holder to the holder’s legal represen- +tative and a survivor of the holder is entitled to all or a +portion of the amount in full or partial satisfaction of the +survivor’s rights as a person beneficially interested under +the deceased’s estate, the following rules apply: +(a) if a payment is made from the estate to a FHSA, +RRSP or RRIF of the survivor, the payment is deemed +to be a transfer from the FHSA to the extent that +(i) it is so designated jointly by the legal represen- +tative and the survivor in prescribed form filed with +the Minister, and +(ii) it meets the conditions to be a transferred +amount under subsections (7) to (10); +(b) if a payment is made from the estate to the sur- +vivor, the payment is deemed for the purposes of sub- +section (14) to be a distribution to the survivor as a +beneficiary to the extent that it is so designated jointly +by the legal representative and the survivor in pre- +scribed form filed with the Minister; and +(c) for the purposes of subsection (14), the amount +distributed to the legal representative from the FHSA +is deemed to be reduced by the amounts designated in +paragraphs (a) and (b). +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 60 +Arrangement ceasing to be a FHSA +(16) An arrangement that was filed with the Minister as +a FHSA ceases to be a FHSA at +(a) subject to paragraph (b), the earliest of the follow- +ing times: +(i) the end of the maximum participation period of +the last holder, +(ii) the end of the year following the year of the +death of the last holder, +(iii) the time at which the arrangement ceases to be +a qualifying arrangement, or +(iv) the time at which the arrangement is not ad- +ministered in accordance with the conditions in +subsection (2); or +(b) a later time specified by the Minister in writing. +Rules applicable on FHSA cessation +(17) If an arrangement ceases at a particular time to be a +FHSA, +(a) subsection (3) does not apply to exempt the trust +governed by the arrangement from tax under this Part +on the taxable income of the trust earned after the +particular time; +(b) if the taxpayer who was the holder under the ar- +rangement is not deceased at the particular time, an +amount equal to the fair market value of all property +of the arrangement immediately before the particular +time is to be included in the taxpayer’s income for the +taxation year that includes the particular time; and +(c) if the last holder is deceased at the particular time, +each beneficiary of the FHSA shall include in their in- +come, for the taxation year that includes the particular +time, the proportion of the fair market value of all +property of the arrangement immediately before the +particular time that the beneficiary is entitled to. +Regulations +(18) The Governor in Council may make regulations re- +quiring issuers of FHSAs to file information returns in +respect of FHSAs. +(2) Subsection (1) comes into force on April 1, +2023. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 61 +32 (1) Subsection 148(1) of the Act is amended by +adding the following after paragraph (b.3): +(b.4) a FHSA, +(2) Subsection (1) comes into force on April 1, +2023. +33 (1) Subsection 149(1) of the Act is amended by +adding the following after paragraph (u.3): +FHSA trust +(u.4) a trust governed by a FHSA to the extent provid- +ed by section 146.6; +(2) Subsection (1) comes into force on April 1, +2023. +34 (1) The definition disbursement quota in sub- +section 149.1(1) of the Act is replaced by the fol- +lowing: +disbursement quota, for a taxation year of a registered +charity, means the amount determined by the formula +A ÷ 365 × B +where +A +is the number of days in the taxation year, and +B +is +(a) 3.5% of the prescribed amount for the year, in +respect of all or a portion of a property owned by +the charity at any time in the 24 months immedi- +ately preceding the taxation year that was not +used directly in charitable activities or administra- +tion, if the prescribed amount is equal to or less +than $1 million but greater than +(i) if the registered charity is a charitable orga- +nization, $100,000, and +(ii) in any other case, $25,000, +(b) if the prescribed amount for the year in re- +spect of all or a portion of a property owned by the +charity at any time in the 24 months immediately +preceding the taxation year that was not used di- +rectly in charitable activities or administration is +greater than $1 million, $35,000 plus 5% of the +amount by which the prescribed amount ex- +ceeds $1 million, and +(c) in any other case, nil; (contingent des verse- +ments) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 32-34 + +Page 62 +(2) Subsection 149.1(1.1) of the Act is amended by +striking out “and” at the end of paragraph (a), by +adding “and” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) expenditures on administration and management +of the charity. +(3) Paragraph 149.1(4.1)(d) of the English version +of the Act is replaced by the following: +(d) of a registered charity, if it has in a taxation year +received a gift of property (other than a designated +gift) from another registered charity with which it +does not deal at arm’s length and it has expended, be- +fore the end of the next taxation year, in addition to its +disbursement quota for each of those taxation years, +an amount that is less than the fair market value of the +property, on charitable activities carried on by it or by +way of gifts that are qualifying disbursements to quali- +fied donees or grantee organizations, with which it +deals at arm’s length; +(4) Subsection 149.1(5) of the Act is replaced by +the following: +Reduction +(5) The Minister may, on application made to the Minis- +ter in prescribed form by a registered charity, specify an +amount in respect of the charity for a taxation year and +the registered charity’s disbursement quota shall be +deemed to be reduced by that amount. +(5) Subsection 149.1(8) of the Act is repealed. +(6) Subsections (1), (2) and (4) apply to taxation +years beginning on or after January 1, 2023. +(7) Subsection (3) is deemed to have come into +force on June 23, 2022. +(8) Subsection (5) applies in respect of applica- +tions made on or after January 1, 2023. +35 (1) The portion of subsection 150(1.1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Exception +(1.1) Subject to subsection (1.2), subsection (1) does not +apply to a taxation year of a taxpayer if +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 34-35 + +Page 63 +(2) Section 150 of the Act is amended by adding +the following after subsection (1.1): +Exception — trusts +(1.2) Subsection (1.1) does not apply to a taxation year of +a trust if the trust is resident in Canada and is an express +trust, or for civil law purposes a trust other than a trust +that is established by law or by judgement, unless the +trust +(a) had been in existence for less than three months at +the end of the year; +(b) holds assets with a total fair market value that +does not exceed $50,000 throughout the year, if the on- +ly assets held by the trust throughout the year are one +or more of +(i) money, +(ii) a debt obligation described in paragraph (a) of +the definition fully exempt interest in subsection +212(3), +(iii) a share, debt obligation or right listed on a des- +ignated stock exchange, +(iv) a share of the capital stock of a mutual fund +corporation, +(v) a unit of a mutual fund trust, +(vi) an interest in a related segregated fund trust +(within the meaning assigned by paragraph +138.1(1)(a)), and +(vii) an interest as a beneficiary under a trust, all +the units of which are listed on a designated stock +exchange; +(c) is required under the relevant rules of professional +conduct or the laws of Canada or a province to hold +funds for the purposes of the activity that is regulated +under those rules or laws, provided the trust is not +maintained as a separate trust for a particular client or +clients; +(d) is a registered charity; +(e) is a club, society or association described in para- +graph 149(1)(l); +(f) is a mutual fund trust; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +35 + +Page 64 +(g) is, for greater certainty, a related segregated fund +trust, within the meaning assigned by paragraph +138.1(1)(a); +(h) is a trust, all the units of which are listed on a des- +ignated stock exchange; +(i) is prescribed to be a master trust; +(j) is, for greater certainty, a graduated rate estate; +(k) is a qualified disability trust, as defined in sub- +section 122(3); +(l) is an employee life and health trust; +(m) is a trust described under paragraph 81(1)(g.3); +(n) is a trust under or governed by +(i) a deferred profit sharing plan, +(ii) a pooled registered pension plan, +(iii) a registered disability savings plan, +(iv) a registered education savings plan, +(v) a registered pension plan, +(vi) a registered retirement income fund, +(vii) a registered retirement savings plan, +(viii) a tax-free savings account, +(ix) an employee profit sharing plan, +(x) a registered supplementary unemployment +benefit plan, or +(xi) a first home savings account; or +(o) is a cemetery care trust or a trust governed by an +eligible funeral arrangement. +Bare trusts and arrangements — inclusion +(1.3) For the purposes of this section, a trust includes an +arrangement under which a trust can reasonably be con- +sidered to act as agent for all the beneficiaries under the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +35 + +Page 65 +trust with respect to all dealings with all of the trust’s +property. +Solicitor-client privilege +(1.4) For greater certainty, subsections (1.1) to (1.3) do +not require the disclosure of information that is subject +to solicitor-client privilege. +(3) Subsections (1) and (2) apply to taxation years +that end after December 30, 2023. +36 (1) Subsection 152(1.11) of the Act is replaced +by the following: +Determination under subsection 245(2) +(1.11) If at any time the Minister ascertains the tax con- +sequences to a taxpayer because of subsection 245(2) +with respect to a transaction, the Minister +(a) shall, in the case of a determination under subsec- +tion 245(8), determine any amount that is, or could at +a subsequent time be, relevant for the purposes of +computing the income, taxable income or taxable in- +come earned in Canada of, tax or other amount +payable by, or amount refundable to, the taxpayer un- +der this Act; +(b) may, in any case not described in paragraph (a), +determine any amount referred to in paragraph (a); +and +(c) shall, if a determination is made under this sub- +section, send to the taxpayer, with all due dispatch, a +notice of determination stating the amount so deter- +mined. +(2) Paragraph 152(4)(b) of the Act is amended by +adding the following after subparagraph (v): +(v.1) is made in respect of an amount deducted un- +der subsection 127(5) in respect of a flow-through +critical mineral mining expenditure as defined in +subsection 127(9), +(3) Subsection (1) applies in respect of determi- +nations made on or after April 7, 2022. For greater +certainty, determinations made under subsec- +tion 152(1.11) of the Act prior to April 7, 2022 con- +tinue to be binding, to the extent provided under +subsection 152(1.3) of the Act. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 35-36 + +Page 66 +(4) Subsection (2) is deemed to have come into +force on April 7, 2022. +37 (1) Subsection 153(1) of the Act is amended by +striking out “or” at the end of paragraph (t), by +adding “or” at the end of paragraph (u) and by +adding the following after paragraph (u): +(v) a payment out of or under +(i) a FHSA, if the amount is required by section +146.6 to be included in computing a taxpayer’s in- +come, or +(ii) an arrangement that ceased to be a FHSA by +application of subsection 146.6(16) +(2) Subsection (1) comes into force on April 1, +2023. +38 (1) Section 160 of the Act is amended by +adding the following before subsection (1): +Interpretation +(0.1) In this section and section 160.01, a transaction in- +cludes an arrangement or event. +(2) Paragraph 160(1)(d) of the French version of +the Act is replaced by the following: +d) le bénéficiaire du transfert et l’auteur du transfert +sont solidairement responsables du paiement d’une +partie de l’impôt de l’auteur du transfert en vertu de la +présente partie pour chaque année d’imposition égale +à l’excédent de l’impôt pour l’année sur ce que cet im- +pôt aurait été sans l’application des articles 74.1 à 75.1 +de la présente loi et de l’article 74 de la Loi de l’impôt +sur le revenu, chapitre 148 des Statuts revisés du +Canada de 1952, à l’égard de tout revenu tiré des biens +ainsi transférés ou des biens y substitués ou à l’égard +de tout gain tiré de la disposition de tels biens; +(3) The portion of paragraph 160(1)(e) of the +French version of the Act before subparagraph +(i) is replaced by the following: +e) le bénéficiaire du transfert et l’auteur du transfert +sont solidairement responsables du paiement en vertu +de la présente loi d’un montant égal au moins élevé +des montants suivants : +(4) Section 160 of the Act is amended by adding +the following after subsection (4): +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 36-38 + +Page 67 +Anti-avoidance rules +(5) For the purposes of subsections (1) to (4), if a person +(referred to in this section as the “transferor”) has trans- +ferred property either directly or indirectly, by means of +a trust or by any other means whatever to another person +(referred to in this section as the “transferee”) in a trans- +action or as part of a series of transactions +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at all times in the transac- +tion or series of transactions if +(i) at any time during the period beginning imme- +diately prior to the transaction or series of transac- +tions and ending immediately after the transaction +or series of transactions, the transferor and trans- +feree do not deal at arm’s length, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and trans- +feror for an amount payable under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (2) for that amount) +is deemed to have become payable in the taxation year +in which the property was transferred if it is reason- +able to conclude that one of the purposes for the trans- +fer of property is to avoid the payment of a future +amount payable under this Act by the transferor or +transferee; and +(c) the amount determined under subparagraph +(1)(e)(i) is deemed to be the greater of +(i) the amount otherwise determined under that +subparagraph without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is +(A) the lowest fair market value of the con- +sideration (that is held by the transferor) +given for the property at any time during the +period beginning immediately prior to the +transaction or series of transactions and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 68 +ending immediately after the transaction or +series of transactions, or +(B) if the consideration is in a form that is +cancelled or extinguished during the period +referred to in clause (A), +(I) the amount that is the lowest of the +amount determined in clause (A) and the +fair market value during the period of any +property, other than property that is can- +celled or extinguished during the period, +that is substituted for the consideration +referred to in clause (A), or +(II) if there is no property that is substi- +tuted for the consideration referred to in +clause (A), other than property cancelled +or extinguished during the period, nil. +(5) Subsections (1) to (4) are deemed to have +come into force on April 19, 2021. +39 (1) The Act is amended by adding the follow- +ing after section 160: +Definitions +160.01 (1) The following definitions apply in this sec- +tion. +gross entitlements of a person at any time, in respect +of a planning activity of the person, means all amounts to +which the person, or another person not dealing at arm’s +length with the person, is entitled, either before or after +that time and either absolutely or contingently, to receive +or obtain in respect of the activity. (droits à paiement) +person includes a partnership. (personne) +planning activity has the same meaning as in subsec- +tion 163.2(1). (activité de planification) +section 160 avoidance planning by a person, means +planning activity in respect of a transaction or series of +transactions that +(a) is, or is part of, a section 160 avoidance transac- +tion; and +(b) one of the purposes of the transaction or series of +transactions is to +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 38-39 + +Page 69 +(i) reduce a transferee’s joint and several, or sol- +idary, liability for tax owing under this Act by the +transferor (or that would be owing by the transferor +if not for a tax attribute transaction), or +(ii) reduce the person’s or another person’s ability +to pay any amount owing, or that may become ow- +ing, under this Act. (planification d’évitement en +vertu de l’article 160) +section 160 avoidance transaction means a transac- +tion or series of transactions in respect of which +(a) the conditions set out in paragraph 160(5)(a) or (b) +are met; or +(b) if subsection 160(5) applied to the transaction or +series of transactions, the amount determined under +subparagraph 160(5)(c)(ii) would exceed the amount +determined under subparagraph 160(5)(c)(i). (opéra- +tion d’évitement en vertu de l’article 160) +tax attribute means a balance, pool or other amount de- +termined under this Act that is or may be relevant in +computing income or in determining a taxpayer’s liability +for tax under this Act in any taxation year and includes +(a) a capital loss, non-capital loss, restricted farm loss, +farm loss and limited partnership loss; +(b) an amount that is deductible in computing a per- +son’s income; +(c) any balance of undeducted outlays, expenses or +other amounts; +(d) paid-up capital in respect of a share of any class of +the capital stock of a corporation; +(e) cost or capital cost of a property; +(f) an amount deductible from an amount otherwise +payable under this Act; and +(g) an amount that is deemed to have been remitted +as an amount payable under this Act. (attribut fiscal) +tax attribute transaction means a transaction or series +of transactions in which a tax attribute – of a person that +dealt at arm’s length with a transferor or transferee im- +mediately before the transaction or series of transactions +– is used, directly or indirectly, to provide a tax benefit +for the transferor or transferee (or, if either the transfer- +or or transferee is amalgamated with another corpora- +tion, the new corporation within the meaning assigned by +subsection 87(1)). (opération d’attribut fiscal) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +39 + +Page 70 +tax benefit has the same meaning as in subsection +163.2(1). (avantage fiscal) +transferee has the meaning assigned by subsections +160(1) and (5). (bénéficiaire du transfert) +transferor has the meaning assigned by subsections +160(1) and (5). (auteur du transfert) +Penalty +(2) Every person that engages in, participates in, assents +to or acquiesces in planning activity that they know is +section 160 avoidance planning, or would reasonably be +expected to know is section 160 avoidance planning, but +for circumstances amounting to gross negligence is liable +to a penalty that is the lesser of +(a) 50% of the amount payable under this Act (deter- +mined without reference to this subsection), the joint +and several, or solidary, liability for which was sought +to be avoided through the planning, and +(b) the total of $100,000 and the person’s gross entitle- +ments at the time at which the notice of assessment of +the penalty is sent to the person in respect of the plan- +ning. +Clerical or secretarial services +(3) Subsection (2) does not apply to a person solely be- +cause the person provided clerical services or secretarial +services with respect to the planning. +(2) Subsection (1) is deemed to apply in respect +of a transaction or a series of transactions that +occurs, all or in part, after April 18, 2021. +40 (1) Section 160.2 of the Act is amended by +adding the following after subsection (2.2): +Joint and several liability — FHSA +(2.3) If an amount required to be included in the income +of a holder of a FHSA because of section 146.6 is received +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 39-40 + +Page 71 +by a taxpayer other than the holder, that taxpayer is +jointly and severally, or solidarily, liable with the holder +to pay a part of the holder’s tax under this Part for the +taxation year in which the amount is received equal to +the amount by which the holder’s tax for the year exceeds +the amount that would be the holder’s tax for the year if +the amount had not been received, but nothing in this +subsection limits the liability of the holder under any +other provision of this Act or of the taxpayer for the in- +terest that the taxpayer is liable to pay under this Act on +an assessment in respect of the amount that the taxpayer +is liable to pay because of this subsection. +(2) Subsection 160.2(4) of the Act is replaced by +the following: +Rules applicable +(4) If a taxpayer and an annuitant or holder have, by +virtue of subsection (1), (2) or (2.3), become jointly and +severally, or solidarily, liable in respect of part or all of a +liability of the annuitant or holder under this Act, the fol- +lowing rules apply: +(a) a payment by the taxpayer on account of the tax- +payer’s liability shall to the extent thereof discharge +their liability; but +(b) a payment by the annuitant or holder on account +of the liability of the annuitant or holder discharges +the taxpayer’s liability only to the extent that the pay- +ment operates to reduce the liability of the annuitant +or holder to an amount less than the amount in re- +spect of which the taxpayer was, by subsection (1), (2) +or (2.3), as the case may be, made jointly and several- +ly, or solidarily, liable. +(3) Subsections (1) and (2) come into force on +April 1, 2023. +41 (1) Paragraphs 161(1)(a) to (b) of the Act are +replaced by the following : +(a) the total of the taxpayer’s taxes payable under this +Part and Parts I.3, VI, VI.1 and VI.2 (determined in ac- +cordance with subsection 191.5(9)) for the year +exceeds +(b) the total of all amounts each of which is an +amount paid at or before that time on account of the +taxpayer’s tax payable and applied as at that time by +the Minister against the taxpayer’s liability for an +amount payable under this Part or Part I.3, VI, VI.1 or +VI.2 for the year, +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 40-41 + +Page 72 +False statement or omission — trust return +42 (1) Section 163 of the Act is amended by +adding the following after subsection (4): +False statement or omission +(5) A person or partnership is liable to a penalty if the +person or partnership +(a) knowingly or under circumstances amounting to +gross negligence +(i) makes — or participates in, assents to or acqui- +esces in, the making of — a false statement or omis- +sion in a return of income of a trust that is not sub- +ject to one of the exceptions listed in paragraphs +150(1.2)(a) to (o) for a taxation year, or +(ii) fails to file a return described in subparagraph +(i); or +(b) fails to comply with a demand under subsection +150(2) or 231.2(1) to file a return described in subpara- +graph (a)(i). +False statement or omission — trust return +(6) The amount of the penalty to which the person or +partnership is liable under subsection (5) is equal to the +greater of +(a) $2,500, and +(b) 5% of the highest amount at any time in the year +that is equal to the total fair market value of all the +property held by the trust referred to in subsection (5) +at that time. +(2) Subsection (1) applies to taxation years that +end after December 30, 2023. +43 (1) Subsection 181(2) of the Act is replaced by +the following: +Prescribed expressions +(2) For the purposes of this Part, the expressions at- +tributed surplus, Canadian assets, Canadian premi- +ums, Canadian reserve liabilities, contractual service +margin, group of insurance contracts, group of rein- +surance contracts, permanent establishment, policy- +holders’ liabilities, reinsurance contract held amount, +total assets, total premiums and total reserve liabili- +ties have such meanings as may be prescribed. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 42-43 + +Page 73 +(2) Subsection (1) applies to taxation years that +begin after 2022. +44 (1) Paragraphs 181.3(3)(b) and (c) of the Act +are replaced by the following: +(b) in the case of an insurance corporation that was +resident in Canada at any time in the year and carried +on a life insurance business at any time in the year, the +amount determined by the formula +A + B + (0.9 × C) − (0.9 × D) − E +where +A +is the amount of the corporation’s long-term debt +at the end of the year, +B +is the total amount, at the end of the year, of the +corporation’s +(i) capital stock (or, in the case of an insurance +corporation incorporated without share capital, +the amount of its members’ contributions), +(ii) retained earnings, +(iii) accumulated other comprehensive income, +(iv) policyholders’ liabilities, +(v) contributed surplus, and +(vi) any other surpluses, +C +is the total of all amounts each of which is the con- +tractual service margin for a group of insurance +contracts of the corporation at the end of the year +other than a group of segregated fund policies, +D +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the corporation at the end of the +year, that is +(i) if no portion of the contractual service mar- +gin for the group is in respect of a risk under a +segregated fund policy, the contractual service +margin for the group, and +(ii) in any other case, the amount that would be +the contractual service margin for the group if +the contractual service margin were deter- +mined excluding any portion of the contractual +service margin that is in respect of the reinsur- +ance of risks under segregated fund policies, +and +E +is the amount of any deficit deducted in comput- +ing the shareholders’ equity (including, for this +purpose, the amount of any provision for the re- +demption of preferred shares) at the end of the +year; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 43-44 + +Page 74 +(c) in the case of an insurance corporation that was +resident in Canada at any time in the year and +throughout the year did not carry on a life insurance +business, the amount determined by the formula +A + B + (0.9 × C) − (0.9 × D) + E − F − G +where +A +is the amount of the corporation’s long-term debt +at the end of the year, +B +is the total amount, at the end of the year, of the +corporation’s +(i) capital stock (or, in the case of an insurance +corporation incorporated without share capital, +the amount of its members’ contributions), +(ii) retained earnings, +(iii) accumulated other comprehensive income, +(iv) policyholders’ liabilities, +(v) contributed surplus, and +(vi) any other surpluses, +C +is total of all amounts each of which is the con- +tractual service margin for a group of insurance +contracts of the corporation at the end of the year +that is in respect of +(i) non-cancellable or guaranteed renewable +accident and sickness policies in respect of +accident and sickness insurance (as defined +in subsection 1408(1) of the Income Tax Regu- +lations), +(ii) mortgage insurance (as defined in subsec- +tion 1408(1) of the Income Tax Regulations), or +(iii) title insurance (as defined in subsection +1408(1) of the Income Tax Regulations), +D +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the corporation at the end of the +year, that is +(i) the contractual service margin for the +group, if no portion of the contractual service +margin is in respect of a risk under an insur- +ance policy other than an insurance policy that +is in respect of +(A) non-cancellable or guaranteed re- +newable accident and sickness policies in +respect of accident and sickness insurance +(as defined in subsection 1408(1) of the In- +come Tax Regulations), +(B) mortgage insurance (as defined in sub- +section 1408(1) of the Income Tax Regula- +tions), or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +44 + +Page 75 +(C) title insurance (as defined in subsection +1408(1) of the Income Tax Regulations), and +(ii) in any other case, the amount that would be +the contractual service margin for the group if +the contractual service margin were deter- +mined excluding any portion that is in respect +of the reinsurance of risks under policies other +than those described in any of clauses (i)(A) to +(C), +E +is the amount of the corporation’s reserves for the +year, except to the extent that they +(i) were deducted in computing its income un- +der Part I for the year, or +(ii) are reserves in respect of the contractual +service margin for a group of insurance con- +tracts of the corporation at the end of the year, +F +is the total of all amounts each of which is the +reinsurance contract held amount for a group of +reinsurance contracts held by the corporation at +the end of the year, to the extent the amount can +be reasonably regarded as being included in the +amount determined under the description of E, +and +G +is the amount of any deficit deducted in comput- +ing the shareholders’ equity (including, for this +purpose, the amount of any provision for the re- +demption of preferred shares) at the end of the +year; +(2) Subparagraph 181.3(3)(d)(iv) of the Act is +amended by adding “and” at the end of clause (C) +and by replacing clauses (D) to (F) with the fol- +lowing: +(F) the total of all amounts each of which is the +reinsurance contract held amount for a group of +reinsurance contracts held by the corporation at +the end of the year, to the extent the amount can +be reasonably regarded as being included in the +amount determined under clause (A); and +(3) Subsections (1) and (2) apply to taxation years +that begin after 2022. +45 (1) Subsection 190(1) of the Act is amended by +adding the following in alphabetical order: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 44-45 + +Page 76 +contractual service margin for a group of insurance +contracts of an insurer, or a group of reinsurance con- +tracts held by the insurer, at the end of a taxation year, +has the same meaning as in subsection 138(12); (marge +sur services contractuels) +group of insurance contracts of an insurer has the +same meaning as in subsection 138(12); (groupe de +contrats d’assurance) +group of reinsurance contracts held by an insurer has +the same meaning as in subsection 138(12); (groupe de +contrats de réassurance) +group of segregated fund policies of an insurer has +the same meaning as in subsection 138(12); (groupe de +polices à fonds réservé) +policyholders’ liabilities of an insurer at the end of a +taxation year has the same meaning as in subsection +138(12); (obligation envers les titulaires de polices) +(2) Subsection (1) applies to taxation years that +begin after 2022. +46 (1) Paragraph 190.1(3)(a) of the Act is replaced +by the following : +(a) the corporation’s tax payable under Parts I and +VI.2 (determined in accordance with subsection +191.5(9)) for the year; and +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +47 (1) Paragraph 190.13(b) of the Act is replaced +by the following: +(b) in the case of a life insurance corporation that was +resident in Canada at any time in the year, the amount +determined by the formula +A + B + (0.9 × C) − (0.9 × D) − E +where +A +is the amount of the corporation’s long-term debt +at the end of the year, +B +is the total amount, at the end of the year, of the +corporation’s +(i) capital stock (or, in the case of an insurance +corporation incorporated without share capital, +the amount of its members’ contributions), +(ii) retained earnings, +(iii) accumulated other comprehensive income, +(iv) policyholders’ liabilities, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 45-47 + +Page 77 +(v) contributed surplus, and +(vi) any other surpluses, +C +is the total of all amounts each of which is the con- +tractual service margin for a group of insurance +contracts of the corporation at the end of the year +other than a group of segregated fund policies, +D +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the corporation at the end of the +year, that is +(i) if no portion of the contractual service mar- +gin for the group is in respect of a risk under a +segregated fund policy, the contractual service +margin for the group, and +(ii) in any other case, the amount that would be +the contractual service margin for the group if +the contractual service margin were deter- +mined excluding any portion that is in respect +of the reinsurance of risk under a segregated +fund policy, and +E +is the amount of any deficit deducted in comput- +ing the shareholders’ equity (including, for this +purpose, the amount of any provision for the re- +demption of preferred shares) at the end of the +year; +(2) Subsection (1) applies to taxation years that +begin after 2022. +48 (1) The Act is amended by adding the follow- +ing after Part VI.1: +PART VI.2 +Canada Recovery Dividend +Definition +191.5 (1) The following definition applies in this Part. +bank or life insurer group member means a corpora- +tion that is +(a) a bank; +(b) a life insurance corporation that carries on busi- +ness in Canada; or +(c) a financial institution (as defined in subsection +190(1)) that is related to any corporation described in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 47-48 + +Page 78 +paragraph (a) or (b). (membre d’un groupe de +banques ou d’assureurs-vie) +Tax payable +(2) Every corporation that is a bank or life insurer group +member at any time during a 2021 taxation year shall pay +a tax under this Part for its 2022 taxation year equal to +the amount determined by the formula +0.15 [(A ÷ 2) − B] +where +A +is the corporation’s total taxable income (or taxable +income earned in Canada if the corporation is non- +resident) for +(a) 2020 taxation years of the corporation, deter- +mined under Part I, without regard to paragraphs +111(1)(a) and (b), and +(b) 2021 taxation years of the corporation, deter- +mined under Part I, without regard to paragraphs +111(1)(a) and (b); and +B +is +(a) if the corporation is not related to another +bank or life insurer group member at the end of +each 2021 taxation year of the corporation, $1 bil- +lion, and +(b) in any other case, the amount determined un- +der subsection (7). +Multiple 2022 taxation years +(3) If a corporation has more than one 2022 taxation +year, the latest 2022 taxation year is the 2022 taxation +year for the purposes of subsection (2). +Multiple 2020 and 2021 taxation years +(4) For the purposes of subsection (2), +(a) if a corporation has more than one 2020 taxation +year and the aggregate number of days in all its 2020 +taxation years is greater than 365 days, the amount de- +termined for the corporation under paragraph (a) of +the description of A in subsection (2) shall be reduced +to that proportion of that amount that 365 is of the ag- +gregate number of days in all 2020 taxation years; and +(b) if a corporation has more than one 2021 taxation +year and the aggregate number of days in all its 2021 +taxation years is greater than 365 days, the amount de- +termined for the corporation under paragraph (b) of +the description of A in subsection (2) shall be reduced +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +48 + +Page 79 +to that proportion of that amount that 365 is of the ag- +gregate number of days in all 2021 taxation years. +Related group +(5) A corporation that is described in paragraph (a) or +(b) of the definition bank or life insurer group member +in subsection (1) at any time during a 2021 taxation year +and that was related to any other bank or life insurer +group member at the end of the year (in this section, the +corporation and each such bank or life insurer group +member are referred to together as a “related group”) +may file with the Minister an agreement in prescribed +form, with the prescribed form referred to in subsection +(8), on behalf of the related group under which an +amount that does not exceed $1 billion is allocated +among the members of the related group for the taxation +year. +Allocation by Minister +(6) The Minister may request a corporation that is mem- +ber of a related group at any time during the 2021 taxa- +tion year to file with the Minister an agreement referred +to in subsection (5) and, if the corporation does not file +the agreement within 30 days after receiving the request, +the Minister may allocate the amount referred to in sub- +section (5) among the members of the related group for +the taxation year. +Allocation +(7) For the purposes of this Part, the least amount allo- +cated for the taxation year to each bank or life insurer +group member under an agreement described in subsec- +tion (5) or by the Minister under subsection (6) is the +amount determined for B in subsection (2) for the taxa- +tion year of that member, but, if no such allocation is +made, the amount determined for B in subsection (2) of +each bank and life insurer group member for the year is +nil. +Return +(8) A corporation that is a bank or life insurer group +member shall file with the Minister, no later than the day +on or before which the corporation is required by section +150 to file its return of income for the 2022 taxation year +under Part I, a prescribed form containing prescribed in- +formation. +Instalments +(9) A corporation liable to pay tax for the 2022 taxation +year under this Part shall pay 1/5 of the tax to the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +48 + +Page 80 +Receiver General on or before its balance-due day for the +2022 and each of the four subsequent taxation years. +Administrative provisions — Part VI.2 +191.6 Sections 152, 158 and 159, subsection 161(11), sec- +tions 162 to 167 and Division J of Part I apply to this Part +with such modifications as the circumstances require. +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +49 (1) Subsection 204.6(1) of the Act is replaced +by the following: +Tax payable +204.6 (1) If at the end of any month a taxpayer that is a +registered +investment +described +in +paragraph +204.4(2)(b), (d) or (f) holds property that is not a pre- +scribed investment for that taxpayer, it shall, in respect +of that month, pay a tax under this Part equal to the total +of all amounts each of which is an amount determined in +respect of such a property by the formula +0.01(A × B ÷ C) +where +A +is the fair market value of the property at the time of +its acquisition by the taxpayer; +B +is the total number of units or shares of the capital +stock of the registered investment held at the end of +the month by one or more +(a) trusts that are governed by any of a RDSP, RE- +SP, RRIF, RRSP, TFSA or deferred profit sharing +plan, or +(b) registered investments described in paragraph +204.4(2)(b), (d) or (f); and +C +is the total number of issued units or issued and out- +standing shares of the capital stock of the registered +investment at the end of the month. +(2) Paragraph (a) of the description of B in sub- +section 204.6(1) of the Act is replaced by the fol- +lowing: +(a) trusts that are governed by any of a FHSA, RDSP, +RESP, RRIF, RRSP, TFSA or deferred profit sharing +plan, or +(3) Subsection (1) applies in respect of months +after December 2020. It also applies in respect of +months before 2021 if, on or before April 19, 2021, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 48-49 + +Page 81 +(a) no notice of assessment in respect of an +amount payable under subsection 204.6(1) of +the Act for the month had been sent to the tax- +payer in respect of the month; or +(b) if such a notice of assessment had been +sent to the taxpayer in respect of the month on +or before that date, the taxpayer had rights of +objection or appeal in respect of the assess- +ment on that date. +(4) Subsection (2) applies in respect of months +after March 2023. +50 (1) The portion of subsection 207.01(1) of the +Act before the first definition is replaced by the +following: +Definitions +207.01 (1) The following definitions and the definitions +in subsections 146(1) (other than the definition benefit), +146.1(1), 146.2(1), 146.3(1), 146.4(1) and 146.6(1) apply in +this Part and Part XLIX of the Income Tax Regulations. +(2) The definition registered plan in subsection +207.01(1) of the Act is replaced by the following: +registered plan means a FHSA, RDSP, RESP, RRIF, +RRSP or TFSA. (régime enregistré) +(3) The definition controlling individual in subsec- +tion 207.01(1) of the Act is amended by striking +out “or” at the end of paragraph (c), by adding +“or” at the end of paragraph (d) and by adding +the following after paragraph (d): +(e) the holder of a FHSA. (particulier contrôlant) +(4) The portion of the definition qualified invest- +ment in subsection 207.01(1) of the Act before +paragraph (b) is replaced by the following: +qualified investment for a trust governed by a FHSA or +TFSA means +(a) an investment that would be described by any of +paragraphs (a) to (d), (f) and (g) of the definition +qualified investment in section 204 if the reference in +that definition to “a trust governed by a deferred profit +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 49-50 + +Page 82 +sharing plan or revoked plan” were read as a reference +to “a trust governed by a FHSA or TFSA” and if that +definition were read without reference to the words +“with the exception of excluded property in relation to +the trust”; +(5) Paragraph (a) of the definition registered plan +strip in subsection 207.01(1) of the Act is replaced +by the following: +(a) included in the income of a person under section +146, 146.1, 146.3, 146.4 or 146.6; +(6) The definition registered plan strip in subsec- +tion 207.01(1) of the Act is amended by adding the +following after paragraph (b): +(b.1) a qualifying withdrawal under section 146.6; +(b.2) a designated amount; +(7) Subparagraph (d)(i) of the definition swap +transaction in subsection 207.01(1) of the Act is re- +placed by the following: +(i) both registered plans are RRIFs, RRSPs or FH- +SAs; +(8) Subsection 207.01(1) of the Act is amended by +adding the following in alphabetical order: +designated amount of an individual means an amount, +not exceeding the excess FHSA amount of the individual, +designated by the individual in the prescribed form and +manner that is +(a) a transfer in accordance with subparagraph +146.6(7)(b)(ii) to a FHSA under which the individual is +the holder, to the extent that it does not exceed the to- +tal of all amounts transferred under paragraph +146(16)(a.2) on or before the date of the designation +less the total of all amounts previously designated un- +der this paragraph; or +(b) a withdrawal from a FHSA under which the indi- +vidual is the holder, to the extent that it does not ex- +ceed the total of all amounts contributed to a FHSA +under which the individual is the holder on or before +the date of the designation less the total of all amounts +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +50 + +Page 83 +previously designated under this paragraph. (montant +désigné) +excess FHSA amount of an individual at a particular +time in a taxation year means the amount determined by +the formula +A + B − C − D − E +where +A +is the total of all amounts each of which is a contri- +bution made to a FHSA by the individual at or before +the particular time; +B +is the total of all amounts transferred under para- +graph 146(16)(a.2), at or before the particular time, +to a FHSA under which the individual is the holder; +C +is the lesser of +(a) $40,000, and +(b) the amount determined by the formula +$8,000 + F + G + H − I +where +F +is the amount of the FHSA carryforward for +the taxation year, +G +is the total of all amounts each of which is a +contribution made to a FHSA by the individu- +al at or before the end of the immediately pre- +ceding taxation year, +H +is the total of all amounts transferred under +paragraph 146(16)(a.2), at or before the end of +the immediately preceding taxation year, to a +FHSA under which the individual is the hold- +er, and +I +is the excess FHSA amount determined at the +end of the immediately preceding taxation +year; +D +is the total of all amounts each of which is a designat- +ed amount in respect of a transfer or withdrawal +made by the individual in the taxation year but be- +fore the particular time; and +E +is the total of all amounts required to be included in +computing the income of the individual in the taxa- +tion year under subsection 146.6(6) or (17) at or be- +fore the particular time. (excédent de CELIAPP) +(9) Subsections (1) to (8) come into force on April +1, 2023. +51 (1) The Act is amended by adding the follow- +ing after section 207.02: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 50-51 + +Page 84 +Tax payable on excess FHSA amount +207.021 If, at any time in a calendar month, an individ- +ual has an excess FHSA amount, the individual shall, in +respect of that month, pay a tax under this Part equal to +1% of the highest such amount in that month. +Survivor as successor holder +207.022 If an individual’s survivor becomes the holder +of a FHSA as a consequence of the individual’s death and, +immediately before the individual’s death, the individual +had an excess FHSA amount, the survivor is deemed to +have made, at the beginning of the month following the +individual’s death, a contribution under a FHSA equal to +the amount, if any, by which +(a) that excess FHSA amount +exceeds +(b) the total fair market value immediately before the +individual’s death of all property held under the FH- +SAs of the individual (other than a FHSA in respect of +which the survivor became the successor holder as a +consequence of the individual’s death). +(2) Subsection (1) comes into force on April 1, +2023. +52 (1) Section 207.06 of the Act is amended by +adding the following after subsection (2): +Waiver of tax payable +(3) If an individual would otherwise be liable to pay a tax +under section 207.021, the Minister may waive or cancel +all or part of the liability if +(a) the individual establishes to the satisfaction of the +Minister that the liability arose as a consequence of a +reasonable error; and +(b) one or more distributions are made without delay +under a FHSA of which the individual is the holder, +the total amount of which is not less than the total of +(i) the amount in respect of which the individual +would otherwise be liable to pay tax, and +(ii) the income (including any capital gain) that is +reasonably attributable, directly or indirectly, to the +amount described in subparagraph (i). +(2) Subsection (1) comes into force on April 1, +2023. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 51-52 + +Page 85 +53 (1) Subsection 212(1) of the Act is amended by +striking out “or” at the end of paragraph (w), by +adding “or” at the end of paragraph (x) and by +adding the following after paragraph (x): +First home savings account +(y) a payment out of a FHSA, other than any portion +of the payment that is transferred in accordance with +subsection 146.6(7). +(2) Section 212 of the Act is amended by adding +the following after subsection (20): +Interest coupon stripping arrangement — conditions +(21) Subsection (22) applies at any time in respect of a +taxpayer if +(a) the taxpayer pays or credits a particular amount at +that time as, on account or in lieu of payment of, or in +satisfaction of, interest to a person or partnership (in +this subsection and subsection (22) referred to as the +“interest coupon holder”) in respect of a debt or other +obligation, other than a specified publicly offered debt +obligation, owed to another person or partnership (in +this subsection and subsection (22) referred to as the +“non-arm’s length creditor”) that is +(i) a non-resident person with whom the taxpayer +is not dealing at arm’s length, or +(ii) a partnership other than a Canadian partner- +ship; and +(b) the tax that would be payable under this Part in re- +spect of the particular amount, if the particular +amount were paid or credited to the non-arm’s length +creditor rather than the interest coupon holder, is +greater than the tax payable under this Part (deter- +mined without reference to subsection (22)) in respect +of the particular amount. +Interest coupon stripping arrangement — application +(22) If this subsection applies at any time in respect of a +taxpayer, then for the purpose of paragraph (1)(b), the +taxpayer is deemed, at that time, to pay interest to the +non-arm’s length creditor, the amount of which is deter- +mined by the formula +A × (B − C) ÷ B +where +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +53 + +Page 86 +A +is the particular amount referred to in paragraph +(21)(a); +B +is the rate of tax that would be imposed under this +Part in respect of the particular amount if the partic- +ular amount were paid by the taxpayer to the non- +arm’s length creditor rather than the interest coupon +holder at that time; and +C +is the rate of tax imposed under this Part in respect +of the particular amount paid or credited to the in- +terest coupon holder at that time. +Definition of specified publicly offered debt obligation +(23) For the purposes of subsection (21), specified pub- +licly offered debt obligation means a debt or other +obligation that meets the following conditions: +(a) it was issued by the taxpayer as part of an offering +that is lawfully distributed to the public in accordance +with a prospectus, registration statement or similar +document filed with and, where required by law, ac- +cepted for filing by a public authority; and +(b) it can reasonably be considered that none of the +main purposes of a transaction or event, or series of +transactions or events, as a part of which the taxpayer +pays or credits an amount as, on account or in lieu of +payment of, or in satisfaction of, interest to a person +or partnership in respect of the debt or other obliga- +tion is to avoid or reduce tax that would otherwise be +payable under this Part by a non-resident person or +partnership to whom the debt or other obligation is +owed. +(3) Subsection (1) comes into force on April 1, +2023. +(4) Subsection (2) applies in respect of interest +that accrues on or after April 7, 2022 and is paid +or payable by a taxpayer to an interest coupon +holder in respect of a debt or other obligation +owed to a non-arm’s length creditor. However, +subsection (2) does not apply to interest that ac- +crues before April 7, 2023, if the interest is paid or +payable +(a) in respect of a debt or other obligation in- +curred by the taxpayer before April 7, 2022; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +53 + +Page 87 +(b) to an interest coupon holder that deals at +arm’s length with the non-arm’s length credi- +tor and that acquired the entitlement to the in- +terest as a consequence of an agreement or +other arrangement entered into by the interest +coupon holder, and evidenced in writing, be- +fore April 7, 2022. +54 (1) Subsection 231.1(1) of the Act is replaced +by the following: +Information gathering +231.1 (1) An authorized person may, at all reasonable +times, for any purpose related to the administration or +enforcement of this Act, +(a) inspect, audit or examine any document, including +books and records, of a taxpayer or any other person +that may be relevant in determining the obligations or +entitlements of the taxpayer or any other person un- +der this Act; +(b) examine any property or process of, or matter re- +lating to, a taxpayer or any other person, an examina- +tion of which may assist the authorized person in de- +termining the obligations or entitlements of the tax- +payer or any other person under this Act; +(c) enter any premises or place where any business is +carried on, any property is kept, anything is done in +connection with any business or any books or records +are or should be kept, except that, if the premises or +place is a dwelling-house, the authorized person may +enter the dwelling-house without the consent of the +occupant only under the authority of a warrant under +subsection (3); +(d) require a taxpayer or any other person to give the +authorized person all reasonable assistance, to answer +all proper questions relating to the administration or +enforcement of this Act and +(i) to attend with the authorized person, at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(e) require a taxpayer or any other person to give the +authorized person all reasonable assistance with any- +thing the authorized person is authorized to do under +this Act. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 53-54 + +Page 88 +(2) Subsection 231.1(2) of the Act is repealed. +55 (1) Subsection 241(3.2) of the Act is amended +by striking out “and” at the end of paragraph (g) +and by replacing paragraph (h) with the follow- +ing: +(h) in the case of a registrant that is a charity, an ap- +plication by the registrant, and information filed in +support of the application, for a designation, determi- +nation or decision by the Minister under any of sub- +sections 149.1(6.3), (7), (8) and (13); and +(i) in the case of a registrant that is a charity, in re- +spect of an application for a determination by the +Minister under subsection 149.1(5), information in re- +spect of the application, including +(i) the application, +(ii) information filed in support of the application, +and +(iii) a copy of the entirety of or any part of any let- +ter or notice by the Minister to the registrant relat- +ing to the application. +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2023. +56 (1) The definitions tax benefit and tax conse- +quences in subsection 245(1) of the Act are re- +placed by the following: +tax benefit means +(a) a reduction, avoidance or deferral of tax or other +amount payable under this Act, and includes a reduc- +tion, avoidance or deferral of tax or other amount that +would be payable under this Act but for a tax treaty, +(b) an increase in a refund of tax or other amount un- +der this Act, and includes an increase in a refund of +tax or other amount under this Act as a result of a tax +treaty, or +(c) a reduction, increase or preservation of an amount +that could at a subsequent time +(i) be relevant for the purpose of computing an +amount referred to in paragraph (a) or (b), and +(ii) result in any of the effects described in para- +graph (a) or (b); (avantage fiscal) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 54-56 + +Page 89 +tax consequences, to a person, means +(a) the amount of income, taxable income or taxable +income earned in Canada of the person under this Act, +(b) the tax or other amount payable by, or refundable +to, the person under this Act, or +(c) any other amount that is, or could at a subsequent +time be, relevant for the purpose of computing an +amount referred to in paragraph (a) or (b); (attribut +fiscal) +(2) Subsection (1) applies in respect of transac- +tions that occur +(a) on or after April 7, 2022; or +(b) before April 7, 2022 if a determination is +made under subsection 152(1.11) of the Act on +or after April 7, 2022 in respect of the transac- +tion. +57 (1) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +first home savings account or FHSA has the same +meaning as in subsection 146.6(1); (compte d’épargne +libre d’impôt pour l’achat d’une première propriété +ou CELIAPP) +(2) Subsection (1) comes into force on April 1, +2023. +58 (1) Subsection 253.1(1) of the Act is replaced +by the following: +Investments in limited partnerships +253.1 (1) For +the +purposes +of +subparagraph +108(2)(b)(ii), paragraphs 130.1(6)(b), 131(8)(b), 132(6)(b) +and +146.1(2.1)(c), +subsection +146.2(6), +paragraph +146.4(5)(b), subsections 146.6(3) and 147.5(8), paragraph +149(1)(o.2), the definition private holding corporation +in subsection 191(1), the definition investment fund in +subsection 251.2(1) and regulations made for the purpos- +es of paragraphs 149(1)(o.3) and (o.4), if a trust or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 56-58 + +Page 90 +corporation holds an interest as a member of a partner- +ship and, by operation of any law governing the arrange- +ment in respect of the partnership, the liability of the +member as a member of the partnership is limited, the +member shall not, solely because of its acquisition and +holding of that interest, be considered to carry on any +business or other activity of the partnership. +(2) Subsection (1) comes into force on April 1, +2023. +R.S., c. C-3 +Canada Deposit Insurance Corporation +Act +59 (1) Section 5 of the schedule to the Canada +Deposit Insurance Corporation Act is amended +by adding the following after subsection (3): +First home savings account +(3.1) Despite subsection 6(2), for the purposes of deposit +insurance with the Corporation, if moneys that constitute +a deposit or part of a deposit are received by a member +institution from a depositor under a first home savings +account as defined in subsection 248(1) of the Income +Tax Act, and the account is for the benefit of an individu- +al, then the aggregate of those moneys and any other +moneys that constitute a deposit or part of a deposit re- +ceived from that depositor under any other first home +savings account that is for the benefit of that individual is +considered to be a single deposit separate from any other +deposit for the benefit of that individual. +(2) Subsection (1) comes into force on April 1, +2023. +R.S., c. E-15 +Excise Tax Act +60 Subsection 98(3) of the Excise Tax Act is re- +placed by the following: +Inspection +(3) Every person required by subsection (1) to keep +records and books of account shall, at all reasonable +times, for any purpose related to the administration or +enforcement of this Act +(a) make the records and books of account and every +account +and +voucher +necessary +to +verify +the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 58-60 + +Page 91 +information therein available to a particular person +that is an officer of the Agency or another person au- +thorized by the Minister; +(b) give the particular person all reasonable assistance +to inspect, audit or examine the records, books, ac- +counts and vouchers; +(c) give the particular person all reasonable assis- +tance, answer all proper questions relating to the ad- +ministration and enforcement of this Act and +(i) attend with the particular person at a place des- +ignated by the particular person, or by video-con- +ference or by another form of electronic communi- +cation, and answer the questions orally, and +(ii) answer the questions in writing, in any form +specified by the particular person; and +(d) give the particular person all reasonable assistance +with anything the particular person is authorized to do +under this Act. +61 (1) The Act is amended by adding the follow- +ing after section 285.02: +Definitions +285.03 (1) The following definitions apply in this sec- +tion. +gross entitlements of a person at any time, in respect +of a planning activity of the person, means all amounts to +which the person, or another person not dealing at arm’s +length with the person, is entitled, either before or after +that time and either absolutely or contingently, to receive +or obtain in respect of the activity. (droits à paiement) +planning activity has the same meaning as in subsec- +tion 285.1(1). (activité de planification) +section 325 avoidance planning, by a person, means a +planning activity in respect of a transaction or series of +transactions that meets the following conditions: +(a) the transaction or series of transactions is, or is +part of, a section 325 avoidance transaction; and +(b) one of the purposes of the transaction or series of +transactions is to +(i) reduce a transferee’s joint and several, or sol- +idary, liability under section 325 for an amount +payable or remittable under this Part by a transfer- +or or for an amount that would be payable or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 60-61 + +Page 92 +remittable by the transferor but for a transaction or +series of transactions in which an amount, that is or +may be relevant in determining any obligations or +entitlements under this Part of a person that dealt +at arm’s length with the transferor or transferee im- +mediately before the transaction or series of trans- +actions, is used directly or indirectly to provide a +tax benefit for the transferor or transferee, or +(ii) reduce the person or another person’s ability to +pay any amount payable or remittable, or that may +become payable or remittable, under this Part. (pla- +nification d’évitement de l’article 325) +section 325 avoidance transaction means a transac- +tion or series of transactions in respect of which +(a) the conditions in paragraph 325(5)(a) or (b) are +met; or +(b) if subsection 325(5) applied to the transaction or +series of transactions, the amount determined under +subparagraph 325(5)(c)(ii) would exceed the amount +determined under subparagraph 325(5)(c)(i). (opéra- +tion d’évitement de l’article 325) +tax benefit has the same meaning as in subsection +285.1(1). (avantage fiscal) +transaction includes an arrangement or event. (opéra- +tion) +Penalty +(2) Every person that engages in, participates in, assents +to or acquiesces in a planning activity that they know is +section 325 avoidance planning, or would reasonably be +expected to know is section 325 avoidance planning, but +for circumstances amounting to gross negligence, is li- +able to a penalty equal to the lesser of +(a) 50% of the amount payable or remittable under +this Part in respect of which the joint and several, or +solidary, liability was sought to be avoided through the +planning, and +(b) the total of $100,000 and the person’s gross entitle- +ments in respect of the planning at the time at which +the notice of assessment of the penalty is sent to the +person in respect of the planning. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Section +61 + +Page 93 +Clerical or secretarial services +(3) Subsection (2) does not apply to a person solely be- +cause the person provided clerical services or secretarial +services with respect to the planning. +(2) Subsection (1) is deemed to have come into +force on April 19, 2021. +62 (1) Subsections 288(1) and (2) of the Act are +replaced by the following: +Inspections +288 (1) Subject to subsection (2), an authorized person +may, at all reasonable times, for any purpose related to +the administration or enforcement of this Part +(a) inspect, audit or examine any documents, property +or processes of a person that may be relevant in deter- +mining the obligations or entitlements of that or any +other person under this Part; +(b) enter any premises or place where any business or +commercial activity is carried on, where any property +is kept, where anything is done in connection with any +business or commercial activity or where any docu- +ments are or should be kept; +(c) require any person to give the authorized person +all reasonable assistance, to answer all proper ques- +tions relating to the administration and enforcement +of this Part and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(d) require the person or any other person to give the +authorized person all reasonable assistance with any- +thing the authorized person is authorized to do under +this Part. +Prior authorization +(2) If any premises or place referred to in subsection (1) +is a dwelling-house, an authorized person may not enter +that dwelling-house without the consent of the occupant, +except under the authority of a warrant issued under +subsection (3). +(2) Paragraph 288(3)(a) of the Act is replaced by +the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 61-62 + +Page 94 +(a) there are reasonable grounds to believe that a +dwelling-house is a premises or place referred to in +subsection (1), +63 Paragraph 298(1)(e) of the Act is replaced by +the following: +(e) in the case of any penalty payable by the person, +other than a penalty under section 280.1, 285, 285.01, +285.02, 285.03 or 285.1, more than four years after the +person became liable to pay the penalty; +64 (1) Section 325 of the Act is amended by +adding the following before subsection (1): +Definitions +325 (0.1) The following definitions apply in this section. +property includes money. (bien) +transaction includes an arrangement or event. (opéra- +tion) +(2) Subsection 325(5) of the Act is replaced by the +following: +Anti-avoidance rules +(5) For the purposes of this section, if a person transfers +property to another person as part of a transaction or se- +ries of transactions, the following rules apply: +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at the time of the transfer of +the property if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately prior to the transaction or series +of transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +or remittable under this Part; +(b) an amount that the transferor is liable to pay or re- +mit under this Part (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (2) in respect of that +amount) is deemed to have become payable or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 62-64 + +Page 95 +remittable, as the case may be, in the reporting period +of the transferor in which the property was trans- +ferred, if it is reasonable to conclude that one of the +purposes of the transfer of the property is to avoid the +payment of a future amount payable under this Part +by the transferor or transferee; and +(c) the amount determined for A in paragraph (1)(d) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (1)(d) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is the fair market value, at its lowest at any +time during the period beginning immediately +prior to the transaction or series of transactions +and ending immediately after the transaction +or series of transactions, of the consideration +given by the transferee for the transfer of the +property (other than any part of the considera- +tion that is in a form that is cancelled or extin- +guished during that period and for which no +property that is neither cancelled nor extin- +guished during that period is substituted) pro- +vided that the consideration is held by the +transferor at that time. +(3) Subsections (1) and (2) are deemed to have +come into force on April 19, 2021. +2002, c. 9, s. 5 +Air Travellers Security Charge Act +65 (1) The portion of subsection 70(2) of the Air +Travellers Security Charge Act before paragraph +(a) is replaced by the following: +Powers of authorized person +(2) Subject to subsection (3), the authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act +(2) Paragraph 70(2)(b) of the Act is amended by +striking out “and” at the end of paragraph (a) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 64-65 + +Page 96 +and by replacing paragraph (b) with the follow- +ing: +(b) require any person to give the authorized person +all reasonable assistance, to answer all proper ques- +tions relating to the administration or enforcement of +this Act and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Act. +(3) Subsection 70(3) of the Act is replaced by the +following: +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, the authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +(4) Paragraph 70(4)(a) of the Act is replaced by +the following: +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +2002, c. 22 +Excise Act, 2001 +66 (1) The portion of subsection 260(2) of the Ex- +cise Act, 2001 before paragraph (d) is replaced by +the following: +Powers of officer +(2) Subject to subsection (3), the officer may, at all rea- +sonable times, for any purpose related to the administra- +tion or enforcement of this Act +(a) enter any place in which the officer reasonably be- +lieves the person keeps records or carries on any activ- +ity to which this Act applies; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Air Travellers Security Charge Act +Sections 65-66 + +Page 97 +(b) stop a conveyance or direct that it be moved to a +place where an inspection or examination may be per- +formed; +(c) require any person to give the officer all reason- +able assistance, to answer all proper questions relating +to the administration or enforcement of this Act and +(i) to attend with the officer at a place designated +by the officer, or by video-conference or by another +form of electronic communication, and to answer +the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the officer; +(2) Subsection 260(2) of the Act is amended by +striking out “and” at the end of paragraph (e), by +adding “and” at the end of paragraph (f) and by +adding the following after paragraph (f): +(g) require any person to give the officer all reason- +able assistance with anything the officer is authorized +to do under this Act. +(3) Subsection 260(3) of the Act is replaced by the +following: +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, the officer may not enter that dwelling- +house without the consent of the occupant, except under +the authority of a warrant issued under subsection (4). +(4) Paragraph 260(4)(a) of the Act is replaced by +the following: +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +67 (1) Section 297 of the Act is amended by +adding the following before subsection (1): +Definitions +297 (0.1) The following definitions apply in this section. +common-law partner of an individual at any time +means a person who is the common-law partner of the +individual at that time for the purposes of the Income +Tax Act. (conjoint de fait) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Act, 2001 +Sections 66-67 + +Page 98 +common-law partnership means the relationship be- +tween two persons who are common-law partners of each +other. (union de fait) +transaction includes an arrangement or event. (opéra- +tion) +(2) Subsection 297(6) of the Act is replaced by the +following: +Anti-avoidance rules +(6) For the purposes of this section, if a person transfers +property to another person as part of a transaction or se- +ries of transactions, the following rules apply: +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at the time of the transfer of +the property if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately prior to the transaction or series +of transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (3) in respect of that +amount) is deemed to have become payable in the re- +porting period of the transferor in which the property +was transferred, if it is reasonable to conclude that one +of the purposes of the transfer of the property is to +avoid the payment of a future amount payable under +this Act by the transferor or transferee; and +(c) the amount determined for A in paragraph (1)(d) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (1)(d) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Act, 2001 +Section +67 + +Page 99 +A +is the fair market value of the property at the +time of the transfer, and +B +is the fair market value, at its lowest at any +time during the period beginning immediately +prior to the transaction or series of transactions +and ending immediately after the transaction +or series of transactions, of the consideration +given by the transferee for the transfer of the +property (other than any part of the considera- +tion that is in a form that is cancelled or extin- +guished during that period and for which no +property that is neither cancelled nor extin- +guished during that period is substituted) pro- +vided that the consideration is held by the +transferor at that time. +(3) Subsections (1) and (2) are deemed to have +come into force on April 19, 2021. +2018, c. 12, s. 186 +Greenhouse Gas Pollution Pricing Act +68 (1) The portion of subsection 141(2) of the +Greenhouse Gas Pollution Pricing Act before +paragraph (a) is replaced by the following: +Powers of authorized person +(2) Subject to subsection (3), the authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Part +(2) Paragraph 141(2)(b) of the Act is replaced by +the following: +(b) require any person to give the authorized person +all reasonable assistance, to answer all proper ques- +tions relating to the administration or enforcement of +this Part and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Part. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Act, 2001 +Sections 67-68 + +Page 100 +(3) Subsection 141(3) of the Act is replaced by the +following: +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, the authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +(4) Paragraph 141(4)(a) of the Act is replaced by +the following: +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +69 (1) Section 161 of the Act is amended by +adding the following before subsection (1): +Definition of transaction +161 (0.1) In this section, transaction includes an ar- +rangement or event. +(2) Section 161 of the Act is amended by adding +the following after subsection (5): +Anti-avoidance rules +(6) For the purposes of this section, if a person transfers +property to another person as part of a transaction or se- +ries of transactions, the following rules apply: +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at the time of the transfer of +the property if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately prior to the transaction or series +of transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Part; +(b) an amount that the transferor is liable to pay un- +der this Part (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (3) in respect of that +amount) is deemed to have become payable in the re- +porting period of the transferor in which the property +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Greenhouse Gas Pollution Pricing Act +Sections 68-69 + +Page 101 +was transferred, if it is reasonable to conclude that one +of the purposes of the transfer of the property is to +avoid the payment of a future amount payable under +this Part by the transferor or transferee; and +(c) the amount determined for A in paragraph (1)(d) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (1)(d) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is the fair market value, at its lowest at any +time during the period beginning immediately +prior to the transaction or series of transactions +and ending immediately after the transaction +or series of transactions, of the consideration +given by the transferee for the transfer of the +property (other than any part of the considera- +tion that is in a form that is cancelled or extin- +guished during that period and for which no +property that is neither cancelled nor extin- +guished during that period is substituted) pro- +vided that the consideration is held by the +transferor at that time. +(3) Subsections (1) and (2) are deemed to have +come into force on April 19, 2021. +C.R.C., c. 945 +Income Tax Regulations +70 (1) The definition remuneration in subsection +100(1) of the Income Tax Regulations is amended +by striking out “or” at the end of paragraph (o), +by adding “or” at the end of paragraph (p) and by +adding the following after paragraph (p): +(q) a payment described in paragraph 153(1)(v) of the +Act; (rémunération) +(2) Subsection +100(3) +of +the +Regulations +is +amended by striking out “or” at the end of para- +graph (c) and by adding the following after that +paragraph: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Greenhouse Gas Pollution Pricing Act +Sections 69-70 + +Page 102 +(c.1) a contribution to or under a FHSA, to the extent +that the employer believes on reasonable grounds that +the contribution is deductible under subsection +146.6(5) of the Act in computing the employee’s in- +come for the taxation year in which the payment of re- +muneration is made, or +(3) Subsections (1) and (2) come into force on +April 1, 2023. +71 (1) Subsection 103(6) of the Regulations is +amended by striking out “or” at the end of para- +graph (g), by adding “or” at the end of paragraph +(h) and by adding the following after paragraph +(h): +(i) a payment described in paragraph 153(1)(v) of the +Act. +(2) Subsection (1) comes into force on April 1, +2023. +72 (1) The Regulations are amended by adding +the following after section 204.1: +Additional Reporting — Trusts +204.2 (1) For the purposes of subsection 150(1) of the +Act, every person having the control of, or receiving in- +come, gains or profits in a fiduciary capacity, or in a ca- +pacity analogous to a fiduciary capacity, shall provide in- +formation in respect of a trust, unless the trust is subject +to one of the exceptions listed in paragraphs 150(1.2)(a) +to (o) of the Act, that includes the name, address, date of +birth (in the case of an individual other than a trust), ju- +risdiction of residence and TIN (as defined in subsection +270(1) of the Act) for each person who, in the year, +(a) is a trustee, beneficiary (subject to subsection (2)) +or settlor (as defined in subsection 17(15) of the Act) +of the trust; or +(b) has the ability (through the terms of the trust or a +related agreement) to exert influence over trustee de- +cisions regarding the appointment of income or capi- +tal of the trust. +(2) For the purposes of subsection (1), the requirement +in paragraph (1)(a) to provide required information in +respect of beneficiaries of a trust in a return is met if +(a) the required information is provided in respect of +each beneficiary of the trust whose identity is known +or ascertainable with reasonable effort by the person +making the return at the time of filing the return; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 70-72 + +Page 103 +(b) in respect of a trust, the beneficiaries of which are +all of the members of an Indigenous group, communi- +ty or people that holds rights recognized and affirmed +by section 35 of the Constitution Act, 1982, or an iden- +tifiable class of the members of an Indigenous group, +community or people that holds rights recognized and +affirmed by section 35 of the Constitution Act, 1982, +the person making the return provides a sufficiently +detailed description of the class of beneficiaries to de- +termine with certainty whether any particular person +is a member of that class of beneficiaries; +(c) in respect of a trust that is not described in para- +graph 150(1.2)(h) of the Act but which has one or more +classes of units that are listed on a designated stock +exchange, the person making the return provides the +required information regarding the beneficiaries of +those classes of units that are not listed on a designat- +ed stock exchange; and +(d) in respect of beneficiaries not described in para- +graphs (a) to (c), the person making the return pro- +vides sufficiently detailed information to determine +with certainty whether any particular person is a bene- +ficiary of the trust. +(2) Subsection (1) applies to taxation years that +end after December 30, 2023. +73 (1) The table in subsection 205(3) of the Regu- +lations is amended by adding the following in al- +phabetical order: +First Home Savings Account (FHSA) Annual Information +Return +(2) Subsection (1) comes into force on April 1, +2023. +74 (1) The table in subsection 205.1(1) of the Reg- +ulations is amended by adding the following in +alphabetical order: +First Home Savings Account (FHSA) Annual Information +Return +(2) Subsection (1) comes into force on April 1, +2023. +75 (1) Subsection 209(1) of the Regulations is re- +placed by the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 72-75 + +Page 104 +209 (1) A person who is required by section 200, 201, +202, 203, 204, 212, 214, 215, 217 or 218, subsection 219(2) +or 223(2) or section 228, 229, 230, 232, 233 or 234 to make +an information return shall forward to each taxpayer to +whom the return relates two copies of the portion of the +return that relates to that taxpayer. +(2) The portion of subsection 209(5) of the Regu- +lations before paragraph (a) is replaced by the +following: +(5) A person may provide a Statement of Remuneration +Paid (T4) information return, a Tuition and Enrolment +Certificate or a FHSA information return, as required un- +der subsection (1), as a single document in an electronic +format (instead of the two copies required under subsec- +tion (1)) to the taxpayer to whom the return relates, on or +before the date on which the return is to be filed with the +Minister, unless +(3) Subsections (1) and (2) come into force on +April 1, 2023. +76 (1) The Regulations are amended by adding +the following after section 218: +First Home Savings Account +219 (1) An issuer of a FHSA shall make an information +return for each calendar year in prescribed form and +manner in respect of the FHSA. +(2) An issuer of a FHSA shall make an information re- +turn in prescribed form and manner in respect of any cal- +endar year in which one or more of the following occurs: +(a) the holder makes a contribution to the FHSA; +(b) an amount has been transferred to the FHSA from +an RRSP under which the holder is an annuitant; +(c) an amount is required to be included in the in- +come of a taxpayer under section 146.6 of the Act; +(d) the holder makes a qualifying withdrawal from the +FHSA; or +(e) the holder designates an amount under the defini- +tion designated amount in subsection 207.01(1) of +the Act. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 75-76 + +Page 105 +(3) An issuer of a FHSA that governs a trust shall notify +the holder of the FHSA in prescribed form and manner +before March of a calendar year if, at any time during the +preceding calendar year, +(a) the trust acquires or disposes of property that is a +non-qualified investment (as defined in subsection +207.01(1) of the Act) for the trust; or +(b) property held by the trust becomes or ceases to be +a non-qualified investment (as defined in subsection +207.01(1) of the Act) for the trust. +(2) Subsection (1) applies to the 2023 and subse- +quent taxation years. +77 (1) Paragraphs 309.1(b) and (c) of the Regula- +tions are replaced by the following: +(b) there shall be included the insurer’s maximum +tax actuarial reserve (in this section as defined in +subsection 138(12) of the Act) for the immediately pre- +ceding taxation year in respect of participating life in- +surance policies in Canada; +(c) there shall not be included any amount in respect +of the insurer’s participating life insurance policies in +Canada that was deducted under subparagraph +138(3)(a)(i) of the Act in computing its income for the +immediately preceding taxation year; +(2) Paragraph 309.1(e) of the Regulations is re- +placed by the following: +(e) there shall be deducted the insurer’s maximum tax +actuarial reserve for the year in respect of participat- +ing life insurance policies in Canada; +(3) Paragraph 309.1(g) of the Regulations is re- +placed by the following: +(g) except as otherwise provided in paragraph (e), no +deduction shall be made in respect of a reserve de- +ductible under subparagraph 138(3)(a)(i) of the Act in +computing the insurer’s income for the year; and +(4) Subsection (1) applies to taxation years that +begin after 2023. +(5) Subsections (2) and (3) apply to taxation years +that begin after 2022. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 76-77 + +Page 106 +78 (1) Subsections 1400(3) and (4) of the Regula- +tions are replaced by the following: +(3) For the purposes of paragraphs (1)(a) and (2)(a), the +amount determined under this subsection in respect of +an insurer for a taxation year is the positive or negative +amount determined by the formula +A + B + (0.95 × C) − (0.9 × D) + E + F + G − (H − (0.9 × I)) +where +A +is the total of all amounts each of which is the liabili- +ty for remaining coverage for a group of insurance +contracts of the insurer at the end of the year other +than a group of life insurance contracts; +B +is the total of all amounts each of which is an +amount, in respect of a group of insurance contracts +of the insurer at the end of the year other than a +group of life insurance contracts, that is +(a) the liability for incurred claims for the group, +if no portion of the liability for incurred claims is +in respect of insurance policies other than insur- +ance policies in respect of which +(i) a claim that was incurred before the end of +the year has been reported to the insurer before +the end of the year, +(ii) the claim is in respect of damages for per- +sonal injury or death, and +(iii) the insurer has agreed to a structured set- +tlement of the claim, and +(b) in any other case, the amount that would be +the liability for incurred claims for the group if the +liability for incurred claims were determined ex- +cluding insurance policies other than insurance +policies that meet the conditions in subpara- +graphs (a)(i) to (iii); +C +is the total of all amounts each of which is an +amount, in respect of a group of insurance contracts +of the insurer at the end of the year other than a +group of life insurance contracts, that is +(a) the liability for incurred claims for the group, +if no portion of the liability for incurred claims is +in respect of insurance policies that meet the con- +ditions in subparagraphs (a)(i) to (iii) of the de- +scription of B, and +(b) in any other case, the amount that would be +the liability for incurred claims for the group if the +liability for incurred claims were determined ex- +cluding insurance policies that meet the condi- +tions in subparagraphs (a)(i) to (iii) of the descrip- +tion of B, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +78 + +Page 107 +D +is the total of all amounts each of which is the con- +tractual service margin for a group of insurance poli- +cies of the insurer at the end of the year that is in re- +spect of +(a) non-cancellable or guaranteed renewable acci- +dent and sickness policies that are in respect of +accident and sickness insurance, +(b) mortgage insurance, or +(c) title insurance; +E +is an amount in respect of policies that insure a fi- +delity risk, a surety risk, a nuclear risk or a risk relat- +ed to a financial loss of a lender on a loan made on +the security of real property, equal to the lesser of +(a) the total of the reported reserves of the insurer +at the end of the year in respect of such risks (oth- +er than an amount included under the description +of A, B, C, D or F), and +(b) a reasonable amount as a reserve determined +as at the end of the year in respect of such risks +(other than an amount included under the de- +scription of A, B, C, D or F); +F +is the amount of a guarantee fund at the end of the +year provided for under an agreement in writing be- +tween the insurer and His Majesty in right of Canada +under which His Majesty has agreed to guarantee the +obligations of the insurer under a policy that insures +a risk related to a financial loss of a lender on a loan +made on the security of real property; +G +is an amount in respect of policies that insure earth- +quake risks in Canada equal to the lesser of +(a) the portion of the reported reserve of the in- +surer at the end of the year in respect of those +risks that is attributable to accumulations from +premiums in respect of those risks (other than an +amount included under the description of A, B, C, +D, E or F), and +(b) a reasonable amount as a reserve determined +at the end of the year in respect of those risks +(other than an amount included under the de- +scription of A, B, C, D, E or F); +H +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the reinsurance contract held +amount for the group is in respect of the reinsur- +ance of a risk under life insurance policies, the +reinsurance contract held amount for the group, +and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +78 + +Page 108 +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the amount were determined excluding +any portion of that amount that is in respect of the +reinsurance of a risk under life insurance policies; +and +I +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the contractual service margin +for the group is in respect of the reinsurance of a +risk under a policy other than a policy described +in paragraph (a) of the description of D, or a poli- +cy in respect of insurance described in paragraph +(b) or (c) of the description of D, the contractual +service margin for the group, and +(b) in any other case, the amount that would be +the contractual service margin for the group if the +contractual service margin were determined ex- +cluding any portion of the contractual service +margin other than that portion that is in respect of +the reinsurance of a risk under a policy described +in paragraph (a) of the description of D, and a pol- +icy in respect of insurance described in paragraph +(b) or (c) of the description of D. +(2) Subsection (1) applies to taxation years that +begin after 2022. +79 (1) Section 1402 of the Regulations is replaced +by the following: +1402 Any amount determined under +(a) section 1401 shall be determined net of relevant +reinsurance recoverable amounts; and +(b) section 1400 or 1401 shall be determined without +reference to any amount in respect of a deposit ac- +counting insurance policy. +(2) Subsection (1) applies to taxation years that +begin after 2022. +80 (1) The portion of subsection 1404(1) of the +Regulations before paragraph (a) is replaced by +the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 78-80 + +Page 109 +1404 (1) For the purpose of subparagraph 138(3)(a)(i) +of the Act, there may be deducted, in computing a life in- +surer’s income from carrying on its life insurance busi- +ness in Canada for a taxation year in respect of its groups +of life insurance contracts in Canada at the end of the +year, the amount the insurer claims, not exceeding +(2) The portion of subsection 1404(2) of the Regu- +lations before paragraph (a) is replaced by the +following: +(2) For the purpose of paragraph 138(4)(b) of the Act, the +amount prescribed in respect of an insurer for a taxation +year, in respect of its groups of life insurance contracts in +Canada at the end of the year, is +(3) Subsection 1404(3) of the Regulations is re- +placed by the following: +(3) For the purposes of paragraphs (1)(a) and (2)(a), the +amount determined under this subsection in respect of +an insurer for a taxation year, for groups of life insurance +contracts in Canada of the insurer at the end of the year, +is the positive or negative amount determined by the for- +mula +A + B − (0.9 × C) − (D − (0.9 × E)) +where +A +is the total of all amounts each of which is the liabili- +ty for remaining coverage for a group of life insur- +ance contracts in Canada of the insurer at the end of +the year; +B +is the total of all amounts each of which is the liabili- +ty for incurred claims for a group of life insurance +contracts in Canada of the insurer at the end of the +year; +C +is the total of all amounts each of which is the con- +tractual service margin for a group of life insurance +contracts in Canada (other than a group of segregat- +ed fund policies) of the insurer at the end of the year; +D +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the reinsurance contract held +amount for the group is in respect of the reinsur- +ance of a risk under an insurance policy other +than a life insurance policy in Canada, the reinsur- +ance contract held amount for the group, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +80 + +Page 110 +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the amount were determined excluding +any portion that is in respect of the reinsurance of +a risk under an insurance policy other than a life +insurance policy in Canada; and +E +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the contractual service margin +for the group is in respect of the reinsurance of a +risk under an insurance policy other than a life in- +surance policy in Canada that is not a segregated +fund policy, the contractual service margin for the +group, and +(b) in any other case, the amount that would be +the contractual service margin for the group if the +contractual service margin were determined ex- +cluding any portion that is in respect of the rein- +surance of a risk under insurance policies other +than a life insurance policy in Canada that is not a +segregated fund policy. +(4) Subsections (1) to (3) apply to taxation years +that begin after 2022. +81 (1) Section 1405 of the Regulations is repealed. +(2) Subsection (1) applies to taxation years that +begin after 2022. +82 (1) The portion of section 1406 of the Regula- +tions before paragraph (b) is replaced by the fol- +lowing: +1406 Any amount determined under section 1404 shall +be determined +(2) Subsection (1) applies to taxation years that +begin after 2022. +83 (1) Section 1407 of the Regulations is replaced +by the following: +1407 For greater certainty, any amount referred to in or +determined under section 1404 may be equal to, or less +than, nil. +(2) Subsection (1) applies to taxation years that +begin after 2022. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 80-83 + +Page 111 +84 (1) The definitions claim liability, extended mo- +tor vehicle warranty, general amending provision, +policy liability, post-1995 life insurance policy, +post-1995 non-cancellable or guaranteed renewable +accident and sickness policy, pre-1996 life insurance +policy, pre-1996 non-cancellable or guaranteed re- +newable accident and sickness policy and reinsur- +ance commission in subsection 1408(1) of the Reg- +ulations are repealed. +(2) The definitions relevant authority and reported +reserve in subsection 1408(1) of the Regulations +are replaced by the following: +relevant authority of an insurer has the same meaning +as in subsection 138(12) of the Act. (autorité compé- +tente) +reported reserve of an insurer at the end of a taxation +year in respect of a policy that insures an earthquake risk +in Canada, or a fidelity risk, a nuclear risk or a risk relat- +ed to a financial loss of a lender on a loan made on the +security of real property, means the amount equal to the +positive or negative amount of the reserve reported as at +the end of the year. (provision déclarée) +(3) Subsection 1408(1) of the Regulations is +amended by adding the following in alphabetical +order: +accident and sickness insurance has the same mean- +ing as in the schedule to the Insurance Companies Act. +(assurance accidents et maladie) +contractual service margin for a group of insurance +contracts of an insurer, or a group of reinsurance con- +tracts held by the insurer, at the end of a taxation year, +has the same meaning as in subsection 138(12) of the Act. +(marge sur services contractuels) +group of insurance contracts of an insurer has the +same meaning as in subsection 138(12) of the Act. +(groupe de contrats d’assurance) +group of life insurance contracts of an insurer has the +same meaning as in subsection 138(12) of the Act. +(groupe de contrats d’assurance-vie) +group of life insurance contracts in Canada of an in- +surer has the same meaning as in subsection 138(12) of +the Act. (groupe de contrats d’assurance-vie au +Canada) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +84 + +Page 112 +group of reinsurance contracts held by an insurer has +the same meaning as in subsection 138(12) of the Act. +(groupe de contrats de réassurance) +group of segregated fund policies of an insurer has +the same meaning as in subsection 138(12) of the Act. +(groupe de polices à fonds réservé) +liability for incurred claims for a group of insurance +contracts of an insurer at the end of a taxation year has +the same meaning as in subsection 138(12) of the Act. +(passif au titre des sinistres survenus) +liability for remaining coverage for a group of insur- +ance contracts of an insurer at the end of a taxation year +has the same meaning as in subsection 138(12) of the Act. +(passif au titre de la couverture restante) +mortgage insurance has the same meaning as in the +schedule to the Insurance Companies Act. (assurance +hypothécaire) +reinsurance contract held amount for a group of rein- +surance contracts held by an insurer at the end of a taxa- +tion year has the same meaning as in subsection 138(12) +of the Act. (montant au titre des contrats de réassu- +rance détenus) +title insurance has the same meaning as in the schedule +to the Insurance Companies Act. (assurance de titres) +(4) Subsections 1408(2), (4), (7) and (8) of the Reg- +ulations are repealed. +(5) Subsections (1) to (4) apply to taxation years +that begin after 2022. +85 (1) The definitions Canadian outstanding premi- +ums, foreign policy loan, mean Canadian outstand- +ing premiums, mean policy loans, outstanding pre- +miums and reinsurance recoverable in subsection +2400(1) of the Regulations are repealed. +(2) The definitions Canadian reserve liabilities, +property and casualty surplus, weighted Canadian li- +abilities and weighted total liabilities in subsection +2400(1) of the Regulations are replaced by the fol- +lowing: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 84-85 + +Page 113 +Canadian reserve liabilities of an insurer as at the end +of a taxation year means the amount determined by the +formula +A − A.1 + A.2 + A.3 − (0.9 × B) − (C − (0.9 × D)) +where +A +is the total of the insurer’s liabilities and reserves in- +cluding liabilities for segregated fund guarantees +(other than policyholders’ liabilities or a liability for +an obligation to pay a benefit under a segregated +fund policy in respect of which subparagraphs +1406(b)(i) and (ii) apply) reported as at the end of the +year in respect of +(a) life insurance policies in Canada, +(b) fire insurance policies issued or effected in re- +spect of property situated in Canada, and +(c) insurance policies of any other class covering +risks ordinarily within Canada at the time the pol- +icy was issued or effected; +A.1 +is the total of all amounts each of which is the +amount of an item reported by the insurer as an +insurance contract asset as at the end of the year +in respect of insurance policies described in any of +paragraphs (a) to (c) of the description of A; +A.2 +is the total of all amounts each of which is an +amount of funds withheld as at the end of the year +by the insurer in respect of the reinsurance of a +risk under an insurance policy described in any of +paragraphs (a) to (c) of the description of A; +A.3 +is the total of all amounts each which is an +amount recoverable as at the end of the year by +the insurer under a funds withheld arrangement +in respect of the reinsurance of a risk by the insur- +er under an insurance policy described in any of +paragraphs (a) to (c) of the description of A; +B +is the total of all amounts each of which is, in respect +of a group of insurance contracts of the insurer at the +end of the year, +(a) the contractual service margin for the group, if +no portion of the contractual service margin is in +respect of a policy other than a policy that +(i) is described in any of paragraphs (a) to (c) +of the description of A, +(ii) is +(A) a life insurance policy in Canada, +(B) a policy that insures risk in respect of a +financial loss of a lender on a loan made on +the security of real property, +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 114 +(C) a non-cancellable or guaranteed re- +newable accident and sickness policy in +respect of accident and sickness insurance +(as defined in subsection 1408(1)), or +(D) a policy in respect of title insurance (as +defined in subsection 1408(1)), and +(iii) is not a segregated fund policy, and +(b) in any other case, the amount that would be +the contractual service margin for the group if the +amount excluded the portion that is in respect of +policies other than policies that meet the condi- +tions in subparagraphs (a)(i) to (iii); +C +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) the reinsurance contract held amount for the +group, if no portion of the reinsurance contract +held amount is in respect of the reinsurance of +(i) a risk under a policy other than a policy that +meets the condition in subparagraph (a)(i) of +the description of B, or +(ii) an obligation to pay a benefit under a seg- +regated fund policy in respect of which sub- +paragraphs 1406(b)(i) and (ii) apply, and +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the amount were determined excluding +any portion that is in respect of the reinsurance of +either +(i) a risk under a policy other than a policy that +meets the condition under subparagraph (a)(i) +of the description of B, or +(ii) an obligation to pay a benefit under a seg- +regated fund policy in respect of which sub- +paragraphs 1406(b)(i) and (ii) apply; and +D +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the contractual service margin +for the group is in respect of a risk under a policy +other than a policy that meets the conditions in +subparagraphs (a)(i) to (iii) of the description of +B, the contractual service margin for the group, +and +(b) in any other case, the amount that would be +the contractual service margin for the group if the +amount were determined excluding any portion +that is in respect of the reinsurance of a risk under +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 115 +a policy other than a policy that meets the condi- +tions in subparagraphs (a)(i) to (iii) of the descrip- +tion of B. (passif de réserve canadienne) +property and casualty surplus of an insurer for a taxa- +tion year means the amount determined by the formula +0.075 × (A + B + C + D − E − F) + 0.5 × (G + H) +where +A +is the total of all amounts each of which is the liabili- +ty for remaining coverage for a group of insurance +contracts of the insurer at the end of the year that is +in respect of property and casualty insurance; +B +is the total of all amounts each of which is the liabili- +ty for remaining coverage for a group of insurance +contracts of the insurer at the end of the preceding +taxation year that is in respect of property and casu- +alty insurance; +C +is the total of all amounts each of which is the liabili- +ty for incurred claims for a group of insurance con- +tracts of the insurer at the end of the year that is in +respect of property and casualty insurance; +D +is the total of all amounts each of which is the liabili- +ty for incurred claims for a group of insurance con- +tracts of the insurer at the end of the preceding taxa- +tion year that is in respect of property and casualty +insurance; +E +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the reinsurance contract held +amount for the group is in respect of the reinsur- +ance of a risk under a policy other than a policy +that is in respect of property and casualty insur- +ance, the reinsurance contract held amount for +the group, and +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the reinsurance contract held amount +were determined excluding any portion that is in +respect of the reinsurance of a risk under a policy +other than policies in respect of property and ca- +sualty insurance; +F +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the preceding +taxation year, that is +(a) if no portion of the reinsurance contract held +amount for the group is in respect of the reinsur- +ance of a risk under a policy other than a policy +that is in respect of property and casualty +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 116 +insurance, the reinsurance contract held amount +for the group, and +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the reinsurance contract held amount +were determined excluding any portion that is in +respect of the reinsurance of a risk under a policy +other than policies in respect of property and ca- +sualty insurance; +G +is the insurer’s investment valuation reserve as at the +end of the year in respect of its property and casualty +insurance business; and +H +is the insurer’s investment valuation reserve as at the +end of its preceding taxation year in respect of its +property and casualty insurance business. (excédent +provenant de l’assurance de dommages) +weighted Canadian liabilities of an insurer as at the +end of a taxation year means the amount determined by +the formula +(3 × A) + B +where +A +is the amount determined by the formula +C − (0.9 × D) − (E − (0.9 × F)) +where +C +is the total of all amounts each of which is an +amount in respect of an insurance business car- +ried on by the insurer in Canada and that is re- +ported as a liability (other than policyholders’ li- +abilities or a liability for an obligation to pay a +benefit under a segregated fund policy in respect +of which subparagraphs 1406(b)(i) and (ii) ap- +ply) as at the end of the year in respect of +(a) a life insurance policy in Canada (other +than an annuity), or +(b) an accident and sickness insurance policy, +D +is the total of all amounts each of which is an +amount, in respect of a group of insurance con- +tracts of the insurer at the end of the year, that is +(a) the contractual service margin for the +group, if no portion of the contractual service +margin is in respect of a policy other than a +policy that +(i) is described in paragraph (a) or (b) of +the description of C, +(ii) is +(A) a life insurance policy, or +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 117 +(B) a non-cancellable or guaranteed +renewable accident and sickness poli- +cy in respect of accident and sickness +insurance (as defined in subsection +1408(1)), +(iii) is not a segregated fund policy, and +(iv) is in respect of an insurance business +carried on by the insurer in Canada, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of a policy +other than a policy that meets the conditions +in subparagraphs (a)(i) to (iv), +E +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) the reinsurance contract held amount for +the group, if no portion of the reinsurance +contract held amount for the group is in re- +spect of the reinsurance of +(i) a risk under a policy other than a policy +that meets the conditions under subpara- +graphs (a)(i) and (iv) of the description of +D, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +(b) in any other case, the amount that would +be the reinsurance contract held amount for +the group if the amount were determined ex- +cluding any portion that is in respect of the +reinsurance of either +(i) a risk under a policy other than a policy +that meets the conditions under subpara- +graphs (a)(i) and (iv) of the description of +D, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +F +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) if no portion of the contractual service +margin for the group is in respect of the rein- +surance of a risk under a policy other than a +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 118 +policy that meets the conditions in subpara- +graphs (a)(i) to (iv) of the description of D, +the contractual service margin for the group, +and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of the rein- +surance of a risk under a policy other than a +policy that meets the conditions in subpara- +graphs (a)(i) to (iv) of the description of D; +and +B +is the amount determined by the formula +G − (0.9 × H) − (I − (0.9 × J)) +where +G +is the total of all amounts each of which is an +amount in respect of an insurance business car- +ried on by the insurer in Canada and that is re- +ported as a liability (other than policyholders’ li- +abilities or a liability for an obligation to pay a +benefit under a segregated fund policy in respect +of which subparagraphs 1406(b)(i) and (ii) ap- +ply) as at the end of the year except to the extent +the liability is in respect of +(a) an insurance policy described in para- +graph (a) or (b) of the description of C, or +(b) a debt incurred or assumed by the insurer +to acquire a property of the insurer, +H +is the total of all amounts each of which is an +amount, in respect of a group of insurance con- +tracts of the insurer at the end of the year, that is +(a) the contractual service margin for the +group, if no portion of the contractual service +margin is in respect of a policy other than a +policy that +(i) is not described in paragraph (a) or (b) +of the description of C, +(ii) is +(A) a life insurance policy, +(B) a policy in respect of mortgage in- +surance (as defined in subsection +1408(1)), or +(C) a policy in respect of title insurance +(as defined in subsection 1408(1)), +(iii) is not a segregated fund policy, and +(iv) is in respect of an insurance business +carried on by the insurer in Canada, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 119 +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of a policy +other than a policy that meets the conditions +in subparagraphs (a)(i) to (iv), +I +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) the reinsurance contract held amount for +the group, if no portion of the reinsurance +contract held amount for the group is in re- +spect of the reinsurance of +(i) a risk under a policy other than a policy +that meets the conditions under subpara- +graphs (a)(i) and (iv) of the description of +H, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +(b) in any other case, the amount that would +be the reinsurance contract held amount for +the group if the amount were determined ex- +cluding any portion that is in respect of the +reinsurance of either +(i) a risk under a policy other than a policy +that meets the conditions under subpara- +graphs (a)(i) and (iv) of the description of +H, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +J +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) if no portion of the contractual service +margin for the group is in respect of a risk un- +der a policy other than a policy that meets the +conditions in subparagraphs (a)(i) to (iv) of +the description of H, the contractual service +margin for the group, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of the rein- +surance of a risk under a policy other than a +policy +that +meets +the +conditions +in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 120 +subparagraphs (a)(i) to (iv) of the description +of H. (passif canadien pondéré) +weighted total liabilities of an insurer as at the end of a +taxation year means the amount determined by the for- +mula +(3 × A) + B +where +A +is the amount determined by the formula +C − (0.9 × D) − (E − (0.9 × F)) +where +C +is the total of all amounts each of which is an +amount in respect of an insurance business car- +ried on by the insurer and that is reported as a li- +ability (other than policyholders’ liabilities or a +liability for an obligation to pay a benefit under a +segregated fund policy in respect of which sub- +paragraphs 1406(b)(i) and (ii) apply) as at the +end of the year in respect of +(a) a life insurance policy (other than an an- +nuity), or +(b) an accident and sickness insurance policy, +D +is the total of all amounts each of which is an +amount, in respect of a group of insurance con- +tracts of the insurer at the end of the year, that is +(a) the contractual service margin for the +group, if no portion of the contractual service +margin is in respect of a policy other than a +policy that +(i) is described in paragraph (a) or (b) of +the description of C, +(ii) is +(A) a life insurance policy, or +(B) a non-cancellable or guaranteed +renewable accident and sickness poli- +cy in respect of accident and sickness +insurance (as defined in subsection +1408(1)), and +(iii) is not a segregated fund policy, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of a policy +other than a policy that meets the conditions +in subparagraphs (a)(i) to (iii), +E +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 121 +contracts held by the insurer at the end of the +year, that is +(a) the reinsurance contract held amount for +the group, if no portion of the reinsurance +contract held amount for the group is in re- +spect of the reinsurance of +(i) a risk under a policy other than a policy +that meets the condition under subpara- +graph (a)(i) of the description of D, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +(b) in any other case, the amount that would +be the reinsurance contract held amount for +the group if the amount were determined ex- +cluding any portion that is in respect of the +reinsurance of either +(i) a risk under a policy other than a policy +that meets the condition under subpara- +graph (a)(i) of the description of D, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +F +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) if no portion of the contractual service +margin for the group is in respect of the rein- +surance of a risk under a policy other than a +policy that meets the conditions in subpara- +graphs (a)(i) to (iii) of the description of D, +the contractual service margin for the group, +and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of the rein- +surance of a risk under a policy other than a +policy that meets the conditions in subpara- +graphs (a)(i) to (iii) of the description of D; +and +B +is the amount determined by the formula +G − (0.9 × H) − (I − (0.9 × J)) +where +G +is the total of all amounts each of which is an +amount in respect of an insurance business car- +ried on by the insurer and that is reported as a +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 122 +liability (other than policyholders’ liabilities or a +liability for an obligation to pay a benefit under a +segregated fund policy in respect of which sub- +paragraphs 1406(b)(i) and (ii) apply) as at the +end of the year except to the extent the liability is +in respect of +(a) an insurance policy described in para- +graph (a) or (b) of the description of C, or +(b) a debt incurred or assumed by the insurer +to acquire a property of the insurer, +H +is the total of all amounts each of which is an +amount, in respect of a group of insurance con- +tracts of the insurer at the end of the year, that is +(a) the contractual service margin for the +group, if no portion of the contractual service +margin is in respect of a policy other than a +policy that +(i) is not described in paragraph (a) or (b) +of the description of C, +(ii) is +(A) a life insurance policy, +(B) a policy in respect of mortgage in- +surance (as defined in subsection +1408(1)), or +(C) a policy in respect of title insurance +(as defined in subsection 1408(1)), and +(iii) is not a segregated fund policy, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of a policy +other than a policy that meets the conditions +in subparagraphs (a)(i) to (iii), +I +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) the reinsurance contract held amount for +the group, if no portion of the reinsurance +contract held amount for the group is in re- +spect of the reinsurance of +(i) a risk under a policy other than a policy +that meets the condition under subpara- +graph (a)(i) of the description of H, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 123 +(b) in any other case, the amount that would +be the reinsurance contract held amount for +the group if the amount were determined ex- +cluding any portion that is in respect of the +reinsurance of either +(i) a risk under a policy other than a policy +that meets the condition under subpara- +graph (a)(i) of the description of H, or +(ii) an obligation to pay a benefit under a +segregated fund policy in respect of which +subparagraphs 1406(b)(i) and (ii) apply, +and +J +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance +contracts held by the insurer at the end of the +year, that is +(a) if no portion of the contractual service +margin for the group is in respect of a risk un- +der a policy other than a policy that meets the +conditions in subparagraphs (a)(i) to (iii) of +the description of H, the contractual service +margin for the group, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of the rein- +surance of a risk under a policy other than a +policy that meets the conditions in subpara- +graphs (a)(i) to (iii) of the description of H. +(passif total pondéré) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 124 +(3) Subparagraph (a)(i) of the definition Canadian +investment fund in subsection 2400(1) of the Regu- +lations is replaced by the following: +(i) the amount of the insurer’s Canadian reserve li- +abilities as at the end of the year (to the extent that +the amount exceeds the amount of surplus appro- +priations included in that amount), and +(4) Clause (a)(ii)(B) of the definition Canadian in- +vestment fund in subsection 2400(1) of the Regula- +tions is replaced by the following: +(B) the amount determined by the formula +(I − (0.9 × I.1) − (J − (0.9 × J.1)) + K + L) × (M ÷ N) +where +I +is the total of all amounts each of which is +the amount of an item reported as an asset +of the insurer as at the end of the year (other +than an item that at no time in the year was +used or held by the insurer in the course of +carrying on an insurance business), +I.1 +is the total of all amounts each of which is +the amount, in respect of a group of rein- +surance contracts held by the insurer at +the end of the year, that is +(I) if no portion of the contractual service +margin for the group is in respect of a risk +under a segregated fund policy, the con- +tractual service margin for the group, and +(II) in any other case, the amount that +would be the contractual service margin +for the group if the contractual service +margin were determined excluding any +portion that is in respect of the reinsur- +ance of a risk under a segregated fund +policy, +J +is the total of all amounts each of which is +the amount of an item reported as a liability +of the insurer (other than policyholders’ lia- +bilities or a liability that was at any time in +the year connected with an asset that was +not used or held by the insurer in the course +of carrying on an insurance business at any +time in the year) as at the end of the year in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 125 +respect of an insurance business carried on +by the insurer in the year, +J.1 +is the total of all amounts each of which is +the contractual service margin for a group +of insurance contracts of the insurer at +the end of the year (other than a group of +segregated fund policies), +K +is the total of all amounts each of which is an +amount of a deferred realized net gain or an +amount expressed as a negative number of a +deferred realized net loss of the insurer as at +the end of the year, +L +is the total of all amounts each of which is an +amount of an item reported by the insurer as +at the end of the year as a general provision +or allowance for impairment in respect of in- +vestment property of the insurer for the +year, +M +is the amount of the insurer’s weighted +Canadian liabilities as at the end of the year, +and +N +is the amount of the insurer’s weighted total +liabilities as at the end of the year; and +(5) Subparagraph (b)(i) of the definition Canadian +investment fund in subsection 2400(1) of the Regu- +lations is replaced by the following: +(i) the amount of the insurer’s Canadian reserve li- +abilities as at the end of the year, and +(6) Subparagraph (i)(ii) of the definition Canadi- +an investment property in subsection 2400(1) of the +Regulations is replaced by the following: +(ii) is supporting the insurer’s Canadian insurance +contract liabilities for the year. (bien de placement +canadien) +(7) Subparagraph (b)(i) of the definition equity +limit in subsection 2400(1) of the Regulations is re- +placed by the following: +(i) the insurer’s mean Canadian reserve liabilities +for the year, and +(8) Subparagraph (c)(ii) of the definition equity +limit in subsection 2400(1) of the Regulations is re- +placed by the following: +(ii) 25% of the insurer’s mean Canadian reserve lia- +bilities for the year, and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 126 +(9) Subparagraph (e)(ii) of the definition invest- +ment property in subsection 2400(1) of the Regula- +tions is replaced by the following: +(ii) is supporting the insurer’s Canadian insurance +contract liabilities for the year. (bien de place- +ment) +(10) Paragraphs (a) and (b) of the definition val- +ue in subsection 2400(1) of the Regulations are re- +pealed. +(11) The portion of paragraph (c) of the defini- +tion value in subsection 2400(1) of the Regulations +before subparagraph (i) is replaced by the fol- +lowing: +(c) in the case of a property that was not owned by the +owner throughout the year, the amount, if any, by +which +(12) Subsection 2400(1) of the Regulations is +amended by adding the following in alphabetical +order: +contractual service margin for a group of insurance +contracts of an insurer, or a group of reinsurance con- +tracts held by the insurer, at the end of a taxation year, +has the same meaning as in subsection 138(12) of the Act. +(marge sur services contractuels) +group of insurance contracts of an insurer has the +same meaning as in subsection 138(12) of the Act. +(groupe de contrats d’assurance) +group of reinsurance contracts held by an insurer has +the same meaning as in subsection 138(12) of the Act. +(groupe de contrats de réassurance) +group of segregated fund policies of an insurer has +the same meaning as in subsection 138(12) of the Act. +(groupe de polices à fonds réservé) +liability for incurred claims for a group of insurance +contracts of an insurer at the end of a taxation year has +the same meaning as in subsection 138(12) of the Act. +(passif au titre des sinistres survenus) +liability for remaining coverage for a group of insur- +ance contracts of an insurer at the end of a taxation year +has the same meaning as in subsection 138(12) of the Act. +(passif au titre de la couverture restante) +policyholders’ liabilities of an insurer at the end of a +taxation year has the same meaning as in subsection +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +85 + +Page 127 +138(12) of the Act. (obligation envers les titulaires de +polices) +reinsurance contract held amount for a group of rein- +surance contracts held by an insurer at the end of a taxa- +tion year has the same meaning as in subsection 138(12) +of the Act. (montant au titre des contrats de réassu- +rance détenus) +(13) Subsection 2400(3) of the Regulations and the +heading before it are repealed. +(14) Section 2400 of the Regulations is amended +by adding the following after subsection (9): +(10) A computation that is required to be made under +this Part in respect of an insurer’s taxation year that im- +mediately precedes the first taxation year that begins af- +ter 2022 and that is relevant to a computation (in this +subsection referred to as the “transition year computa- +tion”) that is required to be made under this Part in re- +spect of the insurer’s first taxation year that begins after +2022 shall, for the purposes only of the transition year +computation, be made using the same definitions, rules +and methodologies that are used in the transition year +computation. +(15) Subsections (1) to (13) apply to taxation +years that begin after 2022. +(16) Subsection (14) comes into force or is +deemed to have come into force on January 1, +2023. +86 (1) Paragraphs 2401(2)(a) to (c) of the Regula- +tions are replaced by the following: +(a) shall designate for a taxation year investment +property of the insurer for the year with a total value +for the year equal to the insurer’s mean Canadian re- +serve liabilities for the year in respect of its life insur- +ance business in Canada; +(b) shall designate for a taxation year investment +property of the insurer for the year with a total value +for the year equal to the insurer’s mean Canadian re- +serve liabilities for the year in respect of its accident +and sickness insurance business in Canada; +(c) shall designate for a taxation year in respect of the +insurer’s insurance business in Canada (other than a +life insurance business or an accident and sickness in- +surance business) investment property of the insurer +for the year with a total value for the year equal to the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 85-86 + +Page 128 +amount of the insurer’s mean Canadian reserve liabili- +ties for the year in respect of that business; +(2) Subsection (1) applies to taxation years that +begin after 2022. +87 (1) The portion of subsection 4802(1.1) of the +Regulations before paragraph (a) is replaced by +the following: +(1.1) For the purposes of subparagraph 127.55(f)(iii) and +paragraphs 149(1)(o.4) and 150(1.2)(i) of the Act, a trust +is prescribed at any particular time if, at all times after its +creation and before the particular time, +(2) Subsection (1) applies to taxation years that +end after December 30, 2023. +88 (1) Subsection 4900(5) of the Regulations is re- +placed by the following: +(5) For the purposes of paragraph (e) of the definition +qualified investment in subsection 146.1(1) of the Act, +paragraph (d) of the definition qualified investment in +subsection 146.4(1) of the Act and paragraph (c) of the +definition qualified investment in subsection 207.01(1) +of the Act, a property is prescribed as a qualified invest- +ment for a trust governed by a FHSA, a registered dis- +ability savings plan, a registered education savings plan +or a TFSA at any time if at that time the property is an +interest in a trust or a share of the capital stock of a cor- +poration that was a registered investment for a trust gov- +erned by a registered retirement savings plan during the +calendar year in which that time occurs or during the +preceding year. +(2) The portion of subsection 4900(14) of the Reg- +ulations before paragraph (a) is replaced by the +following: +(14) For the purposes of paragraph (d) of the definition +qualified investment in subsection 146(1) of the Act, +paragraph (e) of the definition qualified investment in +subsection 146.1(1) of the Act, paragraph (c) of the defi- +nition qualified investment in subsection 146.3(1) of the +Act and paragraph (c) of the definition qualified invest- +ment in subsection 207.01(1) of the Act, a property is +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 86-88 + +Page 129 +prescribed as a qualified investment for a trust governed +by a FHSA, RESP, RRIF, RRSP or TFSA at any time if, at +the time the property was acquired by the trust, the prop- +erty +(3) Subparagraph 4900(14)(a)(iii) of the Regula- +tions is replaced by the following: +(iii) a qualifying share in respect of a specified co- +operative corporation and the FHSA, RESP, RRIF, +RRSP or TFSA; and +(4) Subsection 4900(15) of the Regulations is re- +placed by the following: +(15) For the purposes of the definition prohibited in- +vestment in subsection 207.01(1) of the Act, property +that is a qualified investment for a trust governed by a +FHSA, RESP, RRIF, RRSP or TFSA solely because of sub- +section (14) is prescribed property for the trust at any +time if, at that time, the property is not described in any +of subparagraphs (14)(a)(i) to (iii). +(5) Subsections (1) to (4) come into force on April +1, 2023. +89 (1) Subparagraph (a)(i) of the definition quali- +fied zero-emission technology manufacturing activi- +ties in section 5202 of the Regulations is amended +by adding the following after clause (E): +(E.1) air-source heat pump equipment designed +for space or water heating, +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +90 (1) The definition total reserve liabilities in sec- +tion 8600 of the Regulations is replaced by the fol- +lowing: +total reserve liabilities of an insurer as at the end of a +taxation year means the amount determined by the for- +mula +A − A.1 + A.2 + A.3 − (0.9 × B) − (C − (0.9 × D)) +where +A +is the total of the insurer’s liabilities and reserves in- +cluding liabilities for segregated fund guarantees +(other than policyholders’ liabilities or a liability for +an obligation to pay a benefit under a segregated +fund policy in respect of which subparagraphs +1406(b)(i) and (ii) apply) as at the end of the year in +respect of insurance policies, as determined for the +purposes +of +the +Superintendent +of +Financial +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 88-90 + +Page 130 +Institutions, if the insurer is required by law to re- +port to the Superintendent of Financial Institutions, +or, in any other case, the superintendent of insurance +or other similar officer or authority of the province +under the laws of which the insurer is incorporated; +A.1 +is the total of all amounts each of which is the +amount of an item reported by the insurer as an +insurance contract asset as at the end of the year; +A.2 +is the total of all amounts each of which is an +amount of funds withheld as at the end of the year +by the insurer in respect of the reinsurance of a +risk under an insurance policy; +A.3 +is the total of all amounts each which is an +amount recoverable as at the end of the year by +the insurer under a funds withheld arrangement +in respect of the reinsurance of a risk by the insur- +er under an insurance policy; +B +is the total of all amounts each of which is the con- +tractual service margin for a group of insurance con- +tracts (other than a group of segregated fund poli- +cies) of the insurer at the end of the year; +C +is the total of all amounts each of which is an +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) the reinsurance contract held amount for the +group, if there is no reinsurance contract held +amount for the group that is in respect of the rein- +surance of an obligation to pay a benefit under a +segregated fund policy in respect of which sub- +paragraphs 1406(b)(i) and (ii) apply, and +(b) in any other case, the amount that would be +the reinsurance contract held amount for the +group if the reinsurance contract held amount +were determined excluding any portion that is in +respect of the reinsurance of an obligation to pay a +benefit under a segregated fund policy in respect +of which subparagraphs 1406(b)(i) and (ii) apply; +and +D +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance con- +tracts held by the insurer at the end of the year, that +is +(a) if no portion of the contractual service margin +for the group is in respect of a risk under a segre- +gated fund policy, the contractual service margin +for the group, and +(b) in any other case, the amount that would be +the contractual service margin for the group if the +contractual service margin were determined ex- +cluding any portion that is in respect of the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +90 + +Page 131 +reinsurance of a risk under a segregated fund poli- +cy; (passif total de réserve) +(2) Section 8600 of the Regulations is amended by +adding the following in alphabetical order: +contractual service margin for a group of insurance +contracts of an insurer, or a group of reinsurance con- +tracts held by the insurer, at the end of a taxation year, +has the same meaning as in subsection 138(12) of the Act; +(marge sur services contractuels) +group of insurance contracts of an insurer has the +same meaning as in subsection 138(12) of the Act; +(groupe de contrats d’assurance) +group of reinsurance contracts held by an insurer has +the same meaning as in subsection 138(12) of the Act; +(groupe de contrats de réassurance) +group of segregated fund policies of an insurer has +the same meaning as in subsection 138(12) of the Act; +(groupe de polices à fonds réservé) +policyholders’ liabilities of an insurer at the end of a +taxation year has the same meaning as in subsection +138(12) of the Act; (obligation envers les titulaires de +polices) +reinsurance contract held amount for a group of rein- +surance contracts held by an insurer at the end of a taxa- +tion year has the same meaning as in subsection 138(12) +of the Act; (montant au titre des contrats de réassu- +rance détenus) +(3) Subsections (1) and (2) apply to taxation years +that begin after 2022. +91 (1) Subsections 8605(1) and (2) of the Regula- +tions are replaced by the following: +8605 (1) For +the +purposes +of +subclause +181.3(1)(c)(ii)(A)(II) and clause 190.11(b)(i)(B) of the +Act, the amount prescribed in respect of a particular cor- +poration for a taxation year ending at a particular time is +the total of all amounts each of which is the amount de- +termined in respect of a corporation that is, at the partic- +ular time, a foreign insurance subsidiary of the particular +corporation, determined by the formula +A − B +where +A +is the amount determined by the formula +C + D + (0.9 × E) − (0.9 × F) − G +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 90-91 + +Page 132 +where +C +is the amount of the subsidiary’s long-term debt +at the end of the subsidiary’s last taxation year +ending at or before the particular time (in this +subsection referred to as the “last taxation +year”), +D +is the total amount at the end of the subsidiary’s +last taxation year of the subsidiary’s +(a) capital stock (or, in the case of an insur- +ance corporation incorporated without share +capital, the amount of its members’ contribu- +tions), +(b) retained earnings, +(c) accumulated other comprehensive in- +come, +(d) policyholders’ liabilities, +(e) contributed surplus, and +(f) any other surpluses, +E +is total of all amounts each of which is the con- +tractual service margin for a group of insurance +contracts of the subsidiary at the end of the sub- +sidiary’s last taxation year other than a group of +segregated fund policies, +F +is the total of all amounts each of which is the +amount, in respect of a group of reinsurance +contracts held by the subsidiary at the end of the +subsidiary’s last taxation year, that is +(a) if no portion of the contractual service +margin for the group is in respect of a risk un- +der a segregated fund policy, the contractual +service margin for the group, and +(b) in any other case, the amount that would +be the contractual service margin for the +group if the amount were determined exclud- +ing any portion that is in respect of the rein- +surance of a risk under a segregated fund pol- +icy, and +G +is the amount of any deficit deducted in comput- +ing the subsidiary’s shareholders’ equity at the +end of the subsidiary’s last taxation year; and +B +is the amount determined by the formula +H + I +where +H +is the total of all amounts each of which is the +carrying value to its owner at the particular time +for the taxation year that includes the particular +time of a share of the subsidiary’s capital stock +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +91 + +Page 133 +or its long-term debt that is owned at the partic- +ular time by +(a) the particular corporation, +(b) a subsidiary of the particular corporation, +(c) a corporation +(i) that is resident in Canada, +(ii) that carried on a life insurance busi- +ness in Canada at any time in its taxation +year ending at or before the particular +time, and +(iii) that is +(A) a corporation of which the particu- +lar corporation is a subsidiary, or +(B) a subsidiary of a corporation de- +scribed in clause (A), or +(d) a subsidiary of a corporation described in +paragraph (c), and +I +is the total of all amounts each of which is an +amount included under the description of A in +respect of any surplus of the subsidiary con- +tributed by a corporation described in para- +graphs (a) to (d) of the description of H, other +than an amount included under the description +of H. +(2) For the purposes of subclause 181.3(1)(c)(ii)(A)(III) +and clause 190.11(b)(i)(C) of the Act, the amount pre- +scribed in respect of a particular corporation for a taxa- +tion year ending at a particular time is the total of all +amounts each of which is the amount determined in re- +spect of a corporation that is, at the particular time, a for- +eign insurance subsidiary of the particular corporation, +determined by the formula +A − B +where +A +is the amount determined for B in subsection (1) in +respect of the subsidiary, and +B +is the amount determined for A in subsection (1) in +respect of the subsidiary. +(2) Subsection (1) applies to taxation years that +begin after 2022. +92 (1) Clause (d)(i)(A) of Class 43.1 in Schedule II +to the Regulations is amended by striking out +“or” at the end of subclause (I), by replacing +“and” with “or” at the end of subclause (II) and +by adding the following after subclause (II): +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 91-92 + +Page 134 +(III) equipment that is part of an air-source +heat pump system that transfers heat from +the outside air, including refrigerant piping, +energy conversion equipment, thermal energy +storage equipment, control equipment and +equipment designed to enable the system to +interface with other heating and cooling +equipment, and +(2) Clause (d)(i)(B) of Class 43.1 in Schedule II to +the Regulations is replaced by the following: +(B) it is not a building, part of a building (other +than a solar collector that is not a window and +that is integrated into a building), energy equip- +ment that backs up equipment described in sub- +clause (A)(I), (II) or (III) nor equipment that +distributes heated or cooled air or water in a +building, +(3) Subsections (1) and (2) apply to property ac- +quired after April 6, 2022 that has not been used +or acquired for use before April 7, 2022. +PART 2 +Amendments to the Excise Act, +2001 and Other Related Texts +2002, c. 22 +Excise Act, 2001 +93 The definition responsible in section 2 of the +Excise Act, 2001 is replaced by the following: +responsible, in relation to a person, means that +(a) in the case of bulk alcohol, the person is responsi- +ble for the bulk alcohol in accordance with sections +104 to 121; +(b) in the case of a cannabis product, the person is re- +sponsible for the cannabis product in accordance with +sections 158.17 and 158.18; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 92-93 + +Page 135 +(c) in the case of a vaping product, the person is re- +sponsible for the vaping product in accordance with +sections 158.54 to 158.56. (responsable) +94 Section 158.01 of the Act is amended by strik- +ing out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) cannabis products that are in the possession of a +holder of a licence referred to in paragraph 8(1)(e) or +(f) of the Cannabis Regulations, but only to the extent +that those cannabis products are used by the holder of +the licence in activities that are not prohibited for +those cannabis products under the conditions of the li- +cence or the Cannabis Act. +95 Section 158.13 of the Act is replaced by the fol- +lowing: +Packaging and stamping of cannabis +158.13 A particular cannabis licensee shall not enter a +cannabis product into the duty-paid market unless +(a) the cannabis product is packaged; +(b) the package has printed on it prescribed informa- +tion; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Excise Act, 2001 +Sections 93-95 + +Page 136 +(c) the cannabis product is stamped — using a +cannabis excise stamp that has been issued to the par- +ticular cannabis licensee and that indicates that +cannabis duty has been paid — by +(i) the particular cannabis licensee, or +(ii) another cannabis licensee if prescribed condi- +tions are met; +(d) if the cannabis product is to be entered in the du- +ty-paid market of a specified province, the cannabis +product is stamped — using a cannabis excise stamp +that has been issued to the particular cannabis li- +censee and that indicates that additional cannabis du- +ty in respect of the specified province has been paid — +by +(i) the particular cannabis licensee, or +(ii) another cannabis licensee if prescribed condi- +tions are met; and +(e) the particular cannabis licensee is responsible for +the cannabis product immediately before it is +stamped. +96 Subsections 158.19(2) to (4) of the Act are re- +placed by the following: +Imposition — ad valorem duty +(2) Duty is imposed on packaged and stamped cannabis +products produced in Canada at the time of their delivery +to a purchaser in the amount determined under section 2 +of Schedule 7. +Duty payable +(3) The greater of the duty imposed under subsection (1) +and the duty imposed under subsection (2) is payable by +the cannabis licensee that is responsible for the cannabis +products immediately before those products are stamped +and those products are relieved of the lesser of those du- +ties. The greater of those duties is payable at the time of +the delivery of the cannabis products to a purchaser. +Equal duties +(4) If the amount of duty imposed under subsection (1) +is equal to the amount of duty imposed under subsection +(2), the duty imposed under subsection (1) is payable by +the cannabis licensee that is responsible for the cannabis +products immediately before those products are stamped +and those products are relieved of the duty imposed +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Excise Act, 2001 +Sections 95-96 + +Page 137 +under subsection (2). The duty imposed under subsection +(1) is payable at the time of the delivery of the cannabis +products to a purchaser. +97 Subsection 158.2(2) of the Act is replaced by +the following: +Duty payable +(2) The duty imposed under subsection (1) is payable by +the cannabis licensee that is responsible for the cannabis +products immediately before those products are stamped +and that duty is payable at the time of their delivery to a +purchaser. +98 (1) Subsection 159.1(1) of the Act is replaced +by the following: +Reporting period — general +159.1 (1) Subject to this section and section 159.2, the +reporting period of a person is a fiscal month. +(2) Subsection (1) is deemed to have come into +force on April 1, 2022. +99 (1) The Act is amended by adding the follow- +ing after section 159.1: +Definitions +159.2 (1) The following definitions apply in this section. +calendar quarter means a period of three months be- +ginning on the first day of January, April, July or Octo- +ber. (trimestre civil) +threshold amount of a cannabis licensee for a calendar +quarter means the amount that is the total of all duties +payable under Part 4.1 by the cannabis licensee, and any +person associated with the cannabis licensee, in the im- +mediately preceding four calendar quarters. (montant +déterminant) +Reporting period — calendar quarters +(2) On application by a cannabis licensee, the Minister +may, in writing, authorize the reporting periods of the +cannabis licensee to be calendar quarters, beginning on +the first day of a particular calendar quarter, if the +threshold amount of the cannabis licensee for the partic- +ular calendar quarter does not exceed $1,000,000. +Application — form and filing +(3) An application made by a cannabis licensee under +subsection (2) is to be +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Excise Act, 2001 +Sections 96-99 + +Page 138 +(a) made in prescribed form containing prescribed in- +formation; and +(b) filed with the Minister in prescribed manner on or +before the last day of the first month of the calendar +quarter for which the authorization is to take effect or +any later day that the Minister may allow. +Deemed revocation +(4) An authorization under subsection (2) in respect of a +cannabis licensee is deemed to be revoked at the begin- +ning of a calendar quarter if the threshold amount of the +cannabis +licensee +for +the +calendar +quarter +ex- +ceeds $1,000,000. +Revocation by Minister +(5) The Minister may revoke an authorization under sub- +section (2) in respect of a cannabis licensee if +(a) the cannabis licensee requests in writing that the +Minister do so; +(b) the cannabis licensee fails to comply with the Act; +or +(c) the Minister considers that the authorization is no +longer required. +Notice of revocation +(6) If the Minister revokes an authorization in respect of +a cannabis licensee, the Minister shall send a notice in +writing of the revocation to the cannabis licensee and +shall specify in the notice the fiscal month of the +cannabis licensee for which the revocation becomes ef- +fective. +Deemed reporting period on revocation +(7) If a revocation under subsection (4) or (5) of an au- +thorization under subsection (2) in respect of a cannabis +licensee becomes effective before the last day of a calen- +dar quarter, the period beginning on the first day of the +calendar quarter and ending immediately before the first +day of the fiscal month of the cannabis licensee for which +the revocation becomes effective is deemed to be a re- +porting period of the cannabis licensee. +(2) Subsection (1) is deemed to have come into +force on April 1, 2022. +100 The portion of section 234.1 of the Act before +the formula is replaced by the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Excise Act, 2001 +Sections 99-100 + +Page 139 +Contravention of section 158.02, 158.1, 158.11 or +158.12 +234.1 Every person that contravenes section 158.02, +158.1, 158.11 or 158.12 is liable to a penalty equal to the +amount determined by the formula +101 Subsection 304(1) of the Act is amended by +adding the following after paragraph (n): +(n.1) respecting the packaging or stamping, and entry +into the duty-paid market, by a cannabis licensee of +cannabis products that are owned or produced by an- +other cannabis licensee, subject to an authorization of +the Minister and any conditions that the Minister con- +siders appropriate, and prescribing joint and several, +or solidary, liability or penalties in respect of those +cannabis products; +2022, c. 10 +Budget Implementation Act, 2022, +No. 1 +102 (1) The portion of subsection 128(3) of the +Budget Implementation Act, 2022, No. 1 before +paragraph (a) is replaced by the following: +(3) Sections 158.42 to 158.47 and 158.49 and subsec- +tion 158.5(2) of the Excise Act, 2001, as enacted by +section 59, subsection 63(1) and sections 107 to 109 +come into force on October 1, 2022. However, +those provisions of the Excise Act, 2001, subsec- +tion 63(1) and sections 107 to 109 do not apply be- +fore 2023 in respect of +(2) Section 128 of the Act is amended by adding +the following after subsection (3): +(3.1) Sections 158.54 to 158.56, 158.6 and 158.61 of +the Excise Act, 2001, as enacted by section 59, +come into force on October 1, 2022. However, +those sections of the Excise Act, 2001 do not apply +in respect of +(a) vaping products manufactured in Canada +that are packaged before October 1, 2022 and +that are not stamped; and +(b) vaping products that are imported into +Canada or released (as defined in subsection +2(1) of the Customs Act) before October 1, 2022 +and that are not stamped. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Excise Act, 2001 +Sections 100-102 + +Page 140 +SOR/86-991 +Storage of Goods Regulations +103 (1) Subsection 3(4) of the Storage of Goods +Regulations is replaced by the following: +(4) For the purposes of subsection 39.1(1) of the Act, +firearms, prohibited ammunition, prohibited devices, +prohibited or restricted weapons, tobacco products and +vaping products are goods of a prescribed class that are +forfeit if they are not removed from a customs office +within 14 days after the day on which they were reported +under section 12 of the Act. +(2) Subsection (1) is deemed to have come into +force on October 1, 2022. +SOR/2003-115 +Regulations Respecting Excise +Licences and Registrations +104 Subparagraph 2(2)(b)(i) of the Regulations +Respecting Excise Licences and Registrations is +replaced by the following: +(i) failed to comply with any Act of Parliament, oth- +er than the Act, or of the legislature of a province +respecting the taxation of or controls on alcohol, to- +bacco products, cannabis products or vaping prod- +ucts or any regulations made under it, or +105 Section 4 of the Regulations is replaced by +the following: +4 A licence is valid for the period specified in the licence, +which period +(a) in the case of a cannabis licence issued to a person, +shall end on or before the date of expiry of the licence +or permit issued to the person under subsection 62(1) +of the Cannabis Act and shall not exceed five years; +(b) in the case of a vaping product licence, shall not +exceed three years; or +(c) in any other case, shall not exceed two years. +106 (1) Paragraph 5(2)(a) of the Regulations is +replaced by the following: +(a) a bank draft; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Storage of Goods Regulations +Sections 103-106 + +Page 141 +(2) Paragraph 5(2)(c) of the Regulations is re- +placed by the following: +(c) a Canada Post money order; or +107 Subsection 10(1) of the Regulations is re- +placed by the following: +10 (1) The grounds for the suspension of a licence or +registration by the Minister are that the licensee or regis- +trant +(a) fails to meet any of the applicable requirements of +section 2, 3, 6, 7 or 13; +(b) fails to meet the conditions of the licence or regis- +tration; +(c) is bankrupt; +(d) ceases to carry on the business for which the li- +cence or registration was issued; +(e) fails to comply with any Act of Parliament, other +than the Act, or of the legislature of a province re- +specting the taxation of or controls of alcohol, tobacco +products, cannabis products or vaping products, or +any regulations made under it; or +(f) acts to defraud His Majesty. +108 Paragraph 12(1)(e) of the Regulations is re- +placed by the following: +(e) fails to comply with any Act of Parliament, other +than the Act, or of the legislature of a province re- +specting the taxation of or controls on alcohol, tobacco +products, cannabis products or vaping products, or +any regulations made under it; or +SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116 +Stamping and Marking of Tobacco, +Cannabis and Vaping Products +Regulations +109 (1) The definition case in section 1 of the +Stamping and Marking of Tobacco, Cannabis +and Vaping Products Regulations is replaced by +the following: +case means a corrugated cardboard box in which pack- +ages or cartons of tobacco products, or packages of vap- +ing products, are packed primarily for the purpose of +transport and protection against damage. (caisse) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Regulations Respecting Excise Licences and Registrations +Sections 106-109 + +Page 142 +(2) Subsection (1) is deemed to have come into +force on October 1, 2022. +110 (1) The Regulations are amended by adding +the following after section 3.5: +3.6 For the purposes of paragraph 158.46(b) of the Act, +the prescribed information is +(a) the vaping product licensee’s name and address; +(b) the vaping product licensee’s licence number; or +(c) if the vaping product is packaged by the vaping +product licensee for another person, the person’s +name and the address of their principal place of busi- +ness. +3.7 For the purposes of paragraph 158.47(1)(a) of the +Act, the prescribed information is +(a) the name and address of the manufacturer that +packaged the vaping product; +(b) if the vaping product was imported by a vaping +product licensee, the licensee’s name and address or +vaping product licence number; or +(c) if the vaping product was imported by a person +other than a vaping product licensee, the person’s +name and address. +3.8 For the purposes of paragraphs 158.46(b) and +158.47(1)(a) of the Act, the following information is pre- +scribed for cases of vaping products: +(a) the number of packages in the case; and +(b) the volume of the vaping substance in liquid form, +and the weight of the vaping substance in solid form, +contained in each package. +3.9 For the purposes of subsections 158.5(1) and (2) of +the Act, the prescribed information is +(a) for containers of vaping products manufactured in +Canada, the information set out in section 3.6; and +(b) for containers of imported vaping products, the in- +formation set out in section 3.7. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 109-110 + +Page 143 +(2) Subsection (1) is deemed to have come into +force on October 1, 2022. +111 The Regulations are amended by adding the +following after section 5: +Service Agreements in Respect +of Cannabis Products +5.1 (1) For the purposes of this section, service agree- +ment means an agreement, containing prescribed infor- +mation, between a particular cannabis licensee (other +than a cannabis licensee that is a producer of cannabis +products solely because of their packaging of cannabis +products) and another cannabis licensee under which the +other cannabis licensee is to package, or affix a cannabis +excise stamp to, cannabis products for the particular +cannabis licensee. +(2) For the purposes of this section, a service agreement +is an authorized service agreement from the effective +date of its authorization under subsection (5) until the ef- +fective date of the revocation of the authorization of the +service agreement under subsection (8). +(3) A cannabis licensee that is a party to a service agree- +ment may apply to the Minister to have the service agree- +ment authorized by the Minister for the purposes of this +section. +(4) An application under subsection (3) in respect of a +service agreement must +(a) be made in prescribed form containing prescribed +information; +(b) include a copy of the service agreement; and +(c) be filed with the Minister in prescribed manner on +or before the day that is 60 days before the proposed +effective date of the authorization of the service agree- +ment or any later day that the Minister may allow. +(5) If an application under subsection (3) in respect of a +service agreement is filed with the Minister, the Minister +must with all due dispatch +(a) consider the application and authorize or refuse to +authorize the service agreement for the purposes of +this section; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 110-111 + +Page 144 +(b) notify the applicant in writing of the decision and, +if authorized, the effective date of the authorization. +(6) The Minister may, at any time, specify conditions +that the Minister considers appropriate in respect of a +service agreement authorized under subsection (5). +(7) If an authorized service agreement is to be amended +or is, or is to be, no longer in effect, a party to the autho- +rized service agreement must +(a) without delay so notify the Minister in writing; and +(b) if the authorized service agreement is to be +amended, make an application under subsection (3) +for the authorization of the amended service agree- +ment. +(8) If the Minister is of the opinion that a party to an au- +thorized service agreement is in contravention of the au- +thorized service agreement, that any condition specified +by the Minister under subsection (6) is not met or that +the authorized service agreement is, or is to be, no longer +in effect, the Minister +(a) may revoke the authorization of the service agree- +ment; and +(b) must, if the Minister revokes the authorization of +the service agreement, issue a notice of revocation of +the authorization of the service agreement to each par- +ty to the service agreement specifying the effective +date of the revocation. +(9) For the purposes of paragraph 158.05(2)(c) of the Act, +a prescribed person is a particular cannabis licensee that +is a party to an authorized service agreement and that +has in their possession cannabis excise stamps that +(a) are issued to the other cannabis licensee that is a +party to the authorized service agreement; and +(b) are to be affixed to a packaged cannabis product +by the particular cannabis licensee in accordance with +the authorized service agreement and in accordance +with applicable conditions, if any, in respect of the au- +thorized service agreement specified by the Minister +under subsection (6). +(10) For the purposes of subparagraphs 158.13(c)(ii) and +(d)(ii) of the Act, a prescribed condition is that the +cannabis product is stamped by the other cannabis li- +censee in accordance with an authorized service agree- +ment and in accordance with applicable conditions, if +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Section +111 + +Page 145 +any, in respect of the authorized service agreement speci- +fied by the Minister under subsection (6). +SOR/2019-78 +Excise Duties on Cannabis +Regulations +112 Sections 8 and 9 of the Excise Duties on +Cannabis Regulations are replaced by the fol- +lowing: +Prescribed provinces — offences +8 For the purposes of subparagraph (i) of the description +of C in paragraph 218.1(2)(a) of the Act and subpara- +graph (i) of the description of C in paragraph 218.1(3)(a) +of the Act, the following provinces are prescribed: +(a) Ontario; +(b) Saskatchewan; +(c) Alberta; and +(d) Nunavut. +Prescribed provinces — penalties +9 For the purposes of paragraph (a) of the description of +C in section 233.1 of the Act, paragraph (a) of the descrip- +tion of C in section 234.1 of the Act and subparagraph +238.1(2)(b)(iii) of the Act, the following provinces are +prescribed: +(a) Ontario; +(b) Saskatchewan; +(c) Alberta; and +(d) Nunavut. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 2 Amendments to the Excise Act, 2001 and Other Related Texts +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 111-112 + +Page 146 +PART 3 +Amendments to the Underused +Housing Tax Act and Making of +Related Regulations +2022, c. 5, s. 10 +Underused Housing Tax Act +113 (1) Paragraph (a) of the definition specified +Canadian partnership in section 2 of the Underused +Housing Tax Act is replaced by the following: +(a) a partnership, each member of which +(i) is, on December 31 of the calendar year, an ex- +cluded owner or a specified Canadian corporation, +or +(ii) would be, on December 31 of the calendar year, +an excluded owner if paragraph (b) of the definition +excluded owner were read without reference to “or +as a partner of a partnership”; or +(2) Paragraph (f) of the definition propriétaire ex- +clu in section 2 of the French version of the Act is +replaced by the following: +f) une administration hospitalière, une administra- +tion scolaire, un collège public, une coopérative +d’habitation, une municipalité ou une université au +sens du paragraphe 123(1) de la Loi sur la taxe d’ac- +cise ou une organisation paramunicipale au sens de +l’article 1 de la partie VI de l’annexe V de cette loi; +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2022. +114 (1) Paragraph 6(7)(l) of the Act is replaced by +the following: +(l) the construction of the residential property is sub- +stantially completed in January, February or March of +the calendar year, the residential property is offered +for sale to the public during the calendar year and the +residential property had never been occupied by an in- +dividual as a place of residence or lodging during the +calendar year; +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 3 Amendments to the Underused Housing Tax Act and Making of Related +Regulations +Sections 113-114 + +Page 147 +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +115 (1) The portion of subsection 47(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Failure to file +47 (1) Every person that fails to file a return as and +when required under Part 4 is liable to a penalty equal to +the greater of +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +Underused Housing Tax Regulations +Making of Regulations +Making +116 The Underused Housing Tax Regulations +are made as follows: +Underused Housing Tax Regulations +Interpretation +Definition of Act +1 In these Regulations, Act means the Underused Hous- +ing Tax Act. +Prescribed Areas and +Conditions +Definitions +2 (1) The following definitions apply in this section. +census metropolitan area means a census metropoli- +tan area within the meaning of the Statistics Canada doc- +ument entitled Standard Geographical Classification +(SGC) 2021. (région métropolitaine de recensement) +population centre means a population centre within +the meaning of the Statistics Canada document entitled +Standard Geographical Classification (SGC) 2021. +(centre de population) +specified census agglomeration means a census ag- +glomeration within the meaning of the Statistics Canada +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 3 Amendments to the Underused Housing Tax Act and Making of Related +Regulations +Underused Housing Tax Act +Sections 114-116 + +Page 148 +document entitled Standard Geographical Classification +(SGC) 2021 that has a total population of at least 30,000. +(agglomération de recensement désignée) +Paragraph 6(7)(m) of Act — prescribed areas +(2) For the purposes of paragraph 6(7)(m) of the Act, +each of the following areas is a prescribed area in respect +of a calendar year: +(a) an area that is, as determined in the last census +published by Statistics Canada before the calendar +year, neither within a census metropolitan area nor +within a specified census agglomeration; and +(b) an area that is, as determined in the last census +published by Statistics Canada before the calendar +year, +(i) within a census metropolitan area or specified +census agglomeration, and +(ii) not within a population centre. +Paragraph 6(7)(m) of Act — prescribed condition +(3) For the purposes of paragraph 6(7)(m) of the Act, a +prescribed condition, for a calendar year and in respect +of a person that is an owner of a residential property lo- +cated in an area referred to in subsection (2), is that the +residential property is used as a place of residence or +lodging by the owner or the owner’s spouse or common- +law partner for at least 28 days during the calendar year. +Returns +Social Insurance Number +3 The Minister may require an individual to provide +their Social Insurance Number in a return filed under the +Act. +Coming into Force +December 31, 2022 +117 (1) Section 1, subsection 2(1) and section 3 of +the Underused Housing Tax Regulations, as +made by section 116, come into force or are +deemed to have come into force on December 31, +2022. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 3 Amendments to the Underused Housing Tax Act and Making of Related +Regulations +Underused Housing Tax Regulations +Making of Regulations +Sections 116-117 + +Page 149 +2022 and subsequent calendar years +(2) Subsections 2(2) and (3) of the Underused +Housing Tax Regulations, as made by section +116, apply to the 2022 and subsequent calendar +years. +Authority and Statutory Instruments Act +(3) The Underused Housing Tax Regulations, as +made by section 116, are deemed +(a) to have been made under section 84 of the +Underused Housing Tax Act; +(b) for the purposes of subsection 5(1) of the +Statutory Instruments Act, to have been +transmitted to the Clerk of the Privy Council +for registration; and +(c) to have met the publication requirements +of subsection 11(1) of the Statutory Instru- +ments Act. +PART 4 +Various Measures +DIVISION 1 +Canada Growth Fund +Acquisition of shares +118 (1) The Minister of Finance may acquire and +hold on behalf of His Majesty in right of Canada +non-voting shares of a corporation that is incor- +porated as a wholly-owned subsidiary of the +Canada Development Investment Corporation +and that is responsible for administering the +Canada Growth Fund. +Consolidated Revenue Fund +(2) On the requisition of the Minister of Finance, +there may be paid out of the Consolidated Rev- +enue Fund amounts not exceeding $2,000,000,000 +in the aggregate, or any greater amount that is +specified in an appropriation Act, for the acquisi- +tion of shares under subsection (1). +For greater certainty +119 For greater certainty, the Minister of Fi- +nance may, on behalf of His Majesty in right of +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 3 Amendments to the Underused Housing Tax Act and Making of Related +Regulations +Underused Housing Tax Regulations +Coming into Force +Sections 117-119 + +Page 150 +Canada, enter into contracts with the subsidiary +referred to in section 118. +DIVISION 2 +R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3 +Bretton Woods and Related +Agreements Act +120 Paragraphs 8.3(5)(a) and (b) of the Bretton +Woods and Related Agreements Act are replaced +by the following: +(a) $7,000,000,000 in respect of any particular foreign +state; and +(b) $14,000,000,000 in respect of all foreign states. +DIVISION 3 +Framework Agreement on First +Nation Land Management Act +SUBDIVISION A +Enactment of Act +Enactment +121 The Framework Agreement on First Nation +Land Management Act is enacted as follows: +An Act respecting the Framework Agreement on First +Nation Land Management +Preamble +Whereas Her Majesty in right of Canada and 13 First +Nations signed the Framework Agreement on First +Nation Land Management on February 12, 1996 in re- +lation to the management by those First Nations of +their lands, and other First Nations have signed the +Framework Agreement after that date; +Whereas the First Nations Land Management Act, the +purpose of which was to ratify and bring into effect +the Framework Agreement, received royal assent on +June 17, 1999; +And whereas it is appropriate to enact a new imple- +mentation Act to replace the First Nations Land +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 1 Canada Growth Fund +Sections 119-121 + +Page 151 +Management Act and to reflect the primacy of the +Framework Agreement, while also ensuring the con- +tinuity with the previous legal framework; +Now therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Framework Agreement +on First Nation Land Management Act. +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +First Nation land means reserve land or lands set aside +to which a land code applies. It includes all the interests +or land rights in, and resources of, the land that are with- +in the legislative authority of Parliament. (terres de la +première nation) +First Nation law means a law that is enacted by a First +Nation in accordance with the Framework Agreement +and the land code of that First Nation. (texte législatif +de la première nation) +Framework Agreement means the Framework Agree- +ment on First Nation Land Management, signed by Her +Majesty in right of Canada and 13 First Nations on +February 12, 1996 — and signed by other First Nations af- +ter that date — as amended from time to time in accor- +dance with its provisions. (accord-cadre) +Minister means the Minister of Crown-Indigenous Rela- +tions. (ministre) +reserve has the same meaning as in subsection 2(1) of +the Indian Act. (réserve) +Definitions in Framework Agreement +(2) In this Act, First Nation, First Nation Lands Regis- +ter, interest, land code, land right, Lands Advisory +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION A Enactment of Act +Section +121 + +Page 152 +Board and licence have the same meaning as in sub- +clause 1.1 of the Framework Agreement and lands set +aside has the same meaning as Lands Set Aside in that +subclause 1.1. +Not a treaty +3 The Framework Agreement is not a treaty within the +meaning of section 35 of the Constitution Act, 1982. +Binding on His Majesty +4 This Act is binding on His Majesty in right of Canada. +Framework Agreement +Force of law +5 (1) The Framework Agreement continues to have ef- +fect and has the force of law. +Rights and obligations +(2) For greater certainty, a person or body has the pow- +ers, rights, privileges, immunities and benefits conferred +on the person or body by the Framework Agreement and +must perform the duties, and is subject to the liabilities, +imposed on the person or body by the Framework Agree- +ment. +Framework Agreement binding +(3) For greater certainty, the Framework Agreement is +binding on, and may be relied on by, all persons and bod- +ies. +Framework Agreement prevails +6 (1) In the event of any inconsistency or conflict be- +tween the Framework Agreement and this Act, the +Framework Agreement prevails to the extent of the in- +consistency or conflict. +Act prevails +(2) In the event of any inconsistency or conflict between +this Act and any other federal law, this Act prevails to the +extent of the inconsistency or conflict. +Publication +7 The Minister must make available to the public +(a) the Framework Agreement that was signed by Her +Majesty in right of Canada and 13 First Nations on +February 12, 1996 and any amendments made to it; +and +(b) the most recent consolidated version of the +Framework Agreement that has been approved by the +Minister and the Lands Advisory Board. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION A Enactment of Act +Section +121 + +Page 153 +Rights and Obligations of His +Majesty in Right of Canada +Transfer +8 On the coming into force of the land code of a First Na- +tion, the rights and obligations of His Majesty in right of +Canada as grantor in respect of the interests or land +rights and the licences described in the First Nation’s in- +dividual agreement referred to in clause 6 of the Frame- +work Agreement are transferred to the First Nation in ac- +cordance with that individual agreement. +First Nation Lands Register +Register continued +9 The First Nation Land Register established by the +Minister under section 25 of the First Nations Land +Management Act, chapter 24 of the Statutes of Canada, +1999, is continued as the First Nation Lands Register. +Regulations +10 The Governor in Council may, on the recommenda- +tion of the Minister and in accordance with the Frame- +work Agreement, make regulations respecting the ad- +ministration of the First Nation Lands Register, the reg- +istration of interests or land rights in it and the recording +of any other matter in it, including but not limited to reg- +ulations respecting +(a) the effects of registering interests or land rights, +including priorities; +(b) the payment of fees for the registration of interests +or land rights and for any other service in relation to +the Register; +(c) the appointment, remuneration, powers, duties +and functions of the officers and employees who ad- +minister the Register; +(d) the keeping, by officers and employees, of docu- +ments that are not registrable; and +(e) the transfer of the administration of the Register +to any person or body and the disclosure of personal +information as defined in section 3 of the Privacy Act +for that purpose. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION A Enactment of Act +Section +121 + +Page 154 +General Provisions +Judicial notice +11 Judicial notice must be taken of the Framework +Agreement, a land code that is in force and any First Na- +tion law. +Notice +12 (1) If an issue is raised by a party in any judicial or +administrative proceeding in respect of the interpretation +or validity of a provision of the Framework Agreement, +this Act, a land code or a First Nation law, the issue must +not be decided until the party has served notice +(a) on the Attorney General of Canada and the Lands +Advisory Board, in the case of a provision of the +Framework Agreement or this Act; or +(b) on the First Nation, in the case of a provision of a +land code or a First Nation law. +Content and timing +(2) The notice must +(a) describe the proceeding; +(b) state the subject matter of the issue; +(c) state the date on which the issue is to be argued; +(d) give the particulars that are necessary to show the +point to be argued; and +(e) be served at least 30 days before the day on which +the issue is to be argued, unless the court or tribunal +authorizes a shorter period. +Participation in proceedings +(3) In any proceeding, the recipient of a notice may ap- +pear and participate as a party with the same rights as +any other party. +Clarification +(4) For greater certainty, subsections (2) and (3) do not +require that an oral hearing be held if one is not other- +wise required. +Non-application of Statutory Instruments Act +13 The Statutory Instruments Act does not apply in re- +spect of a land code, a First Nation law or an order made +under subclause 14.2.1 of the Framework Agreement. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION A Enactment of Act +Section +121 + +Page 155 +SUBDIVISION B +Transitional Provisions, +Consequential Amendments and +Repeal +Transitional Provisions +Definition of former Act +122 (1) In this section and sections 123 and 124, +former Act means the First Nations Land Man- +agement Act, chapter 24 of the Statutes of +Canada, 1999. +Other definitions +(2) In sections 123 and 124, First Nation law, Frame- +work Agreement, individual agreement, interest, +land code, licence and right have the same mean- +ing as in subsection 2(1) of the former Act, as it +read immediately before the day on which sec- +tion 143 of this Act comes into force. +Documents and decisions previously made +123 Nothing in this Act affects +(a) any land codes, individual agreements, +First Nation laws or documents, including li- +cences and other authorizations, contracts and +other instruments or acts, that were issued, +granted, entered into or made in accordance +with the former Act or the Framework Agree- +ment and that are in force on the day on which +this Act comes into force; +(b) any actions taken or decisions made, be- +fore the day on which this Act comes into +force, in accordance with the former Act or the +Framework Agreement, including the registra- +tion of an interest or right in the First Nation +Land Register, as established under section 25 +of the former Act and the establishment of pri- +orities or, in Quebec, rankings among inter- +ests or rights that have been registered. +Reference to former Act +124 Unless the context otherwise requires, any +reference to the former Act, or any provision of +that Act, in any land codes, individual agree- +ments, First Nation laws or documents referred +to in paragraph 123(a) is to be read as a reference +to the Framework Agreement on First Nation +Land Management Act or the Framework +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 122-124 + +Page 156 +Agreement, or any relevant provision of that Act +or Agreement, as the case may be. +Consequential Amendments +R.S., c. I-7 +Indian Oil and Gas Act +125 Paragraph (d) of the definition first nation +lands in subsection 2(1) of the Indian Oil and Gas +Act is replaced by the following: +(d) rights and interests in reserve lands that have been +granted to Her Majesty in right of Canada for oil or +gas exploration or exploitation pursuant to a land code +adopted under the Framework Agreement as defined +in subsection 2(1) of the Framework Agreement on +First Nation Land Management Act. (terres de la +première nation) +126 Subsection 3(1) of the Act is replaced by the +following: +Instruments under other Acts +3 (1) Any licence, permit, lease or other instrument +granted under any other Act of Parliament for the pur- +pose of exploration for or exploitation of oil or gas situat- +ed in first nation lands — other than an instrument +granted under the First Nations Oil and Gas and Moneys +Management Act or an instrument granted to a person +other than Her Majesty in right of Canada under the +First Nations Land Management Act, as it read before +the coming into force of the Framework Agreement on +First Nation Land Management Act, or the Framework +Agreement, as defined in subsection 2(1) of that Act — is +subject to this Act as if the instrument were a contract. +2004, c. 17 +Westbank First Nation Self-Government +Act +127 Section 7 of the Westbank First Nation Self- +Government Act is replaced by the following: +Acts respecting reserve lands +7 The Framework Agreement on First Nation Land +Management Act and the Indian Oil and Gas Act do not +apply in respect of the Westbank First Nation, its council, +its members or Westbank lands. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 124-127 + +Page 157 +2005, c. 48 +First Nations Oil and Gas and Moneys +Management Act +128 Subsection 26(1) of the First Nations Oil and +Gas and Moneys Management Act is replaced by +the following: +Registration of lands +26 (1) A legal description of a first nation’s managed +area shall be entered, as of the first nation’s transfer date, +in the Reserve Land Register maintained under section +21 of the Indian Act or, in the case of a first nation to +which the Framework Agreement on First Nation Land +Management Act applies, the First Nation Lands Regis- +ter, within the meaning of subsection 2(2) of that Act. If +lands are subsequently added to the managed area, the +applicable register shall be amended accordingly. +129 Section 55 of the Act is replaced by the fol- +lowing: +Non-application +55 The Framework Agreement on First Nation Land +Management Act and the Indian Oil and Gas Act do not +apply in relation to oil and gas exploration or exploitation +in a first nation’s managed area as of the first nation’s +transfer date. +130 Subparagraph 62(b)(ii) of the Act is replaced +by the following: +(ii) providing for the transfer of existing contracts +to that register from the Reserve Land Register +maintained under section 21 of the Indian Act or, in +the case of a first nation to which the Framework +Agreement on First Nation Land Management Act +applies, from the First Nation Lands Register, +within the meaning of subsection 2(2) of that Act, +and +2006, c. 10 +First Nations Jurisdiction over Education +in British Columbia Act +131 The definition First Nation land in subsection +2(1) of the First Nations Jurisdiction over Educa- +tion in British Columbia Act is replaced by the +following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 128-131 + +Page 158 +First Nation land means a reserve, as defined in sub- +section 2(1) of the Indian Act, that is situated in British +Columbia and that is set apart for a participating First +Nation, and includes First Nation land, as defined in +subsection 2(1) of the Framework Agreement on First +Nation Land Management Act. (terres autochtones) +2008, c. 32 +Tsawwassen First Nation Final Agreement +Act +132 Section 13 of the Tsawwassen First Nation +Final Agreement Act is replaced by the following: +Framework Agreement on First Nation Land +Management Act +13 The Framework Agreement on First Nation Land +Management Act, the Framework Agreement as de- +fined in subsection 2(1) of that Act and the Tsawwassen +land code — adopted under subsection 6(1) of the First +Nations Land Management Act, as it read before the +coming into force of the Framework Agreement on First +Nation Land Management Act — do not apply in respect +of the Tsawwassen First Nation, Tsawwassen Members, +Tsawwassen Lands, the Tsawwassen Government or +Tsawwassen Public Institutions. +133 Section 22 of the Act is replaced by the fol- +lowing: +Existing interests — First Nations Land Management +Act +22 If +an +interest +in +land +in +the +Former +Tsawwassen Reserve was granted or approved +under the First Nations Land Management Act, +as it read before the coming into force of the +Framework Agreement on First Nation Land +Management Act, and exists on the effective date +of the Agreement, the interest continues in effect +in accordance with its terms and conditions un- +less a replacement interest is issued in accor- +dance with Chapter 4 of the Agreement. +134 Sections 24 and 25 of the Act are replaced by +the following: +Indemnification of Tsawwassen First Nation +24 For as long as the Framework Agreement on +First Nation Land Management Act is in force, +Her Majesty in right of Canada shall, as of the ef- +fective date of the Agreement, indemnify the +Tsawwassen First Nation in respect of lands in +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 131-134 + +Page 159 +the Former Tsawwassen Reserve in the same +manner and under the same conditions as would +be the case if the First Nations Land Manage- +ment Act, as it read before the coming into force +of the Framework Agreement on First Nation +Land Management Act, continued to apply to +those lands. +Documents in land registries +25 As of the effective date of the Agreement, reg- +istrations +or +records +affecting +Tsawwassen +Lands that are registered or recorded in a land +registry under the Indian Act or the First Na- +tions Land Management Act, as it read before +the coming into force of the Framework Agree- +ment on First Nation Land Management Act, +have no effect. +2013, c. 20 +Family Homes on Reserves and +Matrimonial Interests or Rights Act +135 Paragraph (b) of the definition interest or +right in subsection 2(1) of the Family Homes on +Reserves and Matrimonial Interests or Rights +Act is replaced by the following: +(b) an interest or right in or to reserve land that is +subject to any First Nation law as defined in subsec- +tion 2(1) of the Framework Agreement on First Na- +tion Land Management Act or to any land code with- +in the meaning of subsection 2(2) of that Act, to any +First Nation law enacted under a self-government +agreement to which Her Majesty in right of Canada is +a party, or to any land governance code adopted, or +any Kanesatake Mohawk law enacted, under the +Kanesatake Interim Land Base Governance Act; and +136 Subsection 12(2) of the Act is replaced by the +following: +Framework Agreement on First Nation Land +Management Act +(2) Sections 13 to 52 apply to a First Nation, within the +meaning of subsection 2(2) of the Framework Agree- +ment on First Nation Land Management Act, only if +(a) on the day on which this subsection comes into +force, the land code that the First Nation adopts under +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 134-136 + +Page 160 +the Framework Agreement, as defined in subsection +2(1) of that Act, is not in force; and +(b) the First Nation laws that it enacts under section 7 +of this Act or subclause 18.3 of that Framework Agree- +ment are not in force. +137 Paragraph 31(2)(b) of the Act is replaced by +the following: +(b) in the case of a First Nation within the meaning of +subsection 2(2) of the Framework Agreement on First +Nation Land Management Act, subject to any land +code within the meaning of that subsection or First +Nation law as defined in subsection 2(1) of that Act, +to which the First Nation is subject; +138 Paragraph 36(3)(b) of the Act is replaced by +the following: +(b) in the case of a First Nation within the meaning of +subsection 2(2) of the Framework Agreement on First +Nation Land Management Act, subject to any land +code within the meaning of that subsection or First +Nation law as defined in subsection 2(1) of that Act to +which the First Nation is subject; +139 Paragraph 50(a) of the Act is replaced by the +following: +(a) a reserve of a First Nation that is subject to a land +code within the meaning of subsection 2(2) of the +Framework Agreement on First Nation Land Man- +agement Act; +140 Section 55 of the Act is replaced by the fol- +lowing: +Subsection 12(2) +55 Subsection 12(2) does not apply to a First Na- +tion that, on the day on which this section comes +into force, is a First Nation within the meaning of +subsection 2(2) of the Framework Agreement on +First Nation Land Management Act for a period +of three years after that day. +2014, c. 11 +Tla’amin Final Agreement Act +141 Sections 10 to 12 of the Tla’amin Final Agree- +ment Act are replaced by the following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 136-141 + +Page 161 +Indian Act +10 Subject to the provisions of Chapter 17 of the Agree- +ment that deal with the continuing application of the In- +dian Act and to paragraphs 16 to 21 of Chapter 21 of the +Agreement, the Indian Act does not apply to the Tla’amin +Nation, Tla’amin Citizens, the Tla’amin Government, +Tla’amin Public Institutions, Tla’amin Lands or Other +Tla’amin Lands as of the effective date of the Agreement, +except for the purpose of determining whether an indi- +vidual is an Indian. +Framework Agreement on First Nation Land +Management Act +11 The Framework Agreement on First Nation Land +Management Act, the Framework Agreement as de- +fined in subsection 2(1) of that Act and the Sliammon +First Nation Land Code — adopted under subsection 6(1) +of the First Nations Land Management Act, as it read +before the coming into force of the Framework Agree- +ment on First Nation Land Management Act — do not +apply to the Tla’amin Nation, Tla’amin Citizens, the +Tla’amin Government, Tla’amin Public Institutions or +Tla’amin Lands. +142 Section 13 of the Act is replaced by the fol- +lowing: +Indemnification +13 For as long as the Framework Agreement on First +Nation Land Management Act is in force, Her Majesty in +right of Canada or the Tla’amin Nation, as the case may +be, must, as of the effective date of the Agreement, in- +demnify the other in respect of anything done or omitted +to be done in relation to the Former Sliammon Indian +Reserves, in the same manner and under the same condi- +tions as would be applicable if the First Nations Land +Management Act, as it read before the coming into force +of the Framework Agreement on First Nation Land +Management Act, continued to apply to the Former +Sliammon Indian Reserves. +Repeal +Repeal +143 The First Nations Land Management Act, +chapter 24 of the Statutes of Canada, 1999, is re- +pealed. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 3 Framework Agreement on First Nation Land Management Act +SUBDIVISION B Transitional Provisions, Consequential Amendments and Repeal +Sections 141-143 + +Page 162 +DIVISION 4 +R.S., c. G-5 +Government Employees +Compensation Act +144 Subsection 9.2(3) of the Government Em- +ployees Compensation Act is replaced by the fol- +lowing: +Subrogation +(3) If the employee or their dependants elect to claim +compensation under this Act, His Majesty shall be subro- +gated to the rights of the employee or their dependants +and may, subject to the Agreements implemented by the +Civil International Space Station Agreement Implemen- +tation Act and the Civil Lunar Gateway Agreement Im- +plementation Act, maintain an action in the name of the +employee or their dependants or of His Majesty against +the third party and any sum recovered shall be paid into +the Consolidated Revenue Fund. +DIVISION 5 +Student Loans and Apprentice Loans +R.S., c. S-23 +Canada Student Loans Act +145 Section 4 of the Canada Student Loans Act +and the heading before it are replaced by the fol- +lowing: +Interest and Periods Free of +Repayment +No accrual of interest +4 (1) Beginning on April 1, 2023, no interest is payable +by a borrower on a guaranteed student loan. +Clarification +(2) For greater certainty, nothing in this section relieves +a borrower from liability for interest that accrued before +April 1, 2023 on a guaranteed student loan. +146 Subsection 5.1(1) of the Act is replaced by the +following: +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 4 Government Employees Compensation Act +Sections 144-146 + +Page 163 +Agreement to pay interest +5.1 (1) The Minister may enter into an agreement with a +lender respecting the payment of interest, or a province +respecting the payment of interest on provincial student +loans, by borrowers who are referred to in a regulation +that is made under paragraph 17(s.2). +147 Section 5.2 of the Act is replaced by the fol- +lowing: +Personal information +5.2 Personal information, as defined in section 3 of the +Privacy Act, that is under the control of a government +institution, as defined in that section, shall, on request, +be made available to the Minister for the purposes of a +regulation that is made under paragraph 17(s.2) or (s.3). +148 Subsection 6(1) of the Act is replaced by the +following: +Interest payable by Minister +6 (1) The Minister shall pay to a lender, in respect of +each guaranteed student loan made by that lender to a +full-time student, interest at the prescribed rate in re- +spect of any period or periods before April 1, 2023 de- +scribed in section 4, as it read from time to time before +April 1, 2023, in respect of which no interest was payable +by the borrower on the loan. +149 Subparagraph 7(f)(i) of the Act is replaced +by the following: +(i) in the case of a loan made to a full-time student, +provisions respecting payment of the principal +amount of the loan and interest on the loan by the +borrower as described in section 4, as it read at the +time that the agreement was entered into, section 5 +and any other provisions that may be prescribed, or +150 The heading before section 10 and sections 10 +and 11 of the Act are repealed. +151 (1) Subparagraph 16(2)(a)(i) of the Act is re- +placed by the following: +(i) subject to subsection (3), the aggregate of all +amounts paid by the Minister in that loan year to +lenders under sections 6, 7 and 8, paragraph 10(b), +as that paragraph read from time to time before +April 1, 2023, and sections 12 and 13, and to collec- +tion agencies, in respect of guaranteed student +loans made on the basis of certificates of eligibility +issued or caused to be issued by the appropriate au- +thorities for participating provinces that issued or +caused to be issued such certificates in that loan +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Loans Act +Sections 146-151 + +Page 164 +year, minus all amounts collected by or on behalf of +His Majesty in that loan year in respect of those +loans, +(2) Subsection 16(3) of the Act is replaced by the +following: +Exception +(3) The amounts described in subparagraph (2)(a)(i) that +were paid or collected in respect of a loan made to a part- +time student or that were paid under paragraph 10(b), as +it read from time to time before April 1, 2023, shall be in- +cluded in the calculation set out in subparagraph (2)(a)(i) +only if the government of the province satisfies the Min- +ister that the provincial student loan plan includes provi- +sions having substantially the same effect as the provi- +sions of this Act relating to loans to part-time students or +to the granting of special interest-free periods to borrow- +ers respectively. +(3) Paragraph (a) of the definition net costs in +subsection 16(6) of the Act is replaced by the fol- +lowing: +(a) the estimated aggregate of all amounts paid by the +Minister in that loan year to lenders under sections 6, +7 and 8, paragraph 10(b), as that paragraph read from +time to time before April 1, 2023, and sections 12 and +13, and to collection agencies, in respect of guaranteed +student loans made on the basis of certificates of eligi- +bility issued or caused to be issued in any loan year by +the appropriate authority for that province +(4) Paragraph (a) of the definition total program +net costs in subsection 16(6) of the Act is replaced +by the following: +(a) the aggregate of all amounts paid by the Minister +in that loan year to lenders under sections 6, 7 and 8, +paragraph 10(b), as that paragraph read from time to +time before April 1, 2023, and sections 12 and 13, and +to collection agencies, in respect of guaranteed student +loans made on the basis of certificates of eligibility is- +sued or caused to be issued in any loan year by the ap- +propriate authorities for participating provinces +(5) Subsection 16(7) of the Act is replaced by the +following: +Exception +(7) The amounts described in paragraphs (a) and (b) of +the definition net costs in subsection (6) that were paid +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Loans Act +Section +151 + +Page 165 +or received in respect of a loan made to a part-time stu- +dent or that were paid under paragraph 10(b), as it read +from time to time before April 1, 2023, shall be included +in the calculation described in that definition only if the +government of the province satisfies the Minister that the +provincial student loan plan includes provisions having +substantially the same effect as the provisions of this Act +relating to loans to part-time students or to the granting +of special interest-free periods to borrowers respectively. +152 (1) Paragraph 17(m) of the Act is repealed. +(2) Paragraph 17(s.1) of the Act is repealed. +153 (1) Paragraph 18.1(1)(a) of the Act is re- +pealed. +(2) Subsection 18.1(2) of the Act is replaced by the +following: +Outstanding student loans +(2) If, before the day on which this section comes into +force, a person knowingly made any false statement or +misrepresentation, including by omission, in an applica- +tion or other document or knowingly provided any false +or misleading information, including by omission, in re- +spect of a guaranteed student loan that is outstanding on +that day, the Minister may take any measure set out in +paragraphs (1)(b) to (f). +154 Section 22.1 of the Act is replaced by the fol- +lowing: +Interest-free period — loan made on or after August 1, +1993 +22.1 (1) If a borrower ceased to be a full-time student at +any time during the six months before the day on which +section 323 of the Budget Implementation Act, 2019, +No. 1 comes into force, no interest is payable by them on +a guaranteed student loan referred to in subsection 4(2), +as it read on November 1, 2019, for the period that begins +on that day and ends on the last day of the sixth month +after the month in which the borrower ceased to be a full- +time student. +Interest-free period — loan consolidated after August +1, 1993 +(2) If a borrower referred to in subsection 4(4), as it read +on November 1, 2019, ceased to be a full-time student at +any time during the six months before the day on which +section 323 of the Budget Implementation Act, 2019, +No. 1 comes into force, no interest is payable by them on +a guaranteed student loan referred to in that subsection +for the period that begins on that day and ends on the +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Loans Act +Sections 151-154 + +Page 166 +last day of the sixth month after the month in which the +borrower ceased to be a full-time student. +1994, c. 28 +Canada Student Financial +Assistance Act +155 (1) Subparagraphs 5(a)(i) and (ii) of the +Canada Student Financial Assistance Act are re- +placed by the following: +(i) amounts equivalent to interest on a student loan +made by the lender in respect of the period before +April 1, 2023 for which no interest is payable by the +borrower under subsection 7(1), as it read from +time to time before April 1, 2023, +(ii) amounts equivalent to interest on a student +loan made by the lender in respect of any period for +which no interest is payable by the borrower under +regulations made under paragraph 15(1)(n), as that +paragraph and those regulations read from time to +time before April 1, 2023, +(2) Paragraph 5(d) of the Act is repealed. +156 Section 7 of the Act and the heading before it +are replaced by the following: +Interest and Periods of Deferral +No accrual of interest +7 (1) Beginning on April 1, 2023, no interest is payable +by a borrower on a student loan. +Clarification +(1.1) For greater certainty, nothing in this section re- +lieves a borrower from liability for interest that accrued +before April 1, 2023 on a student loan. +No fees +(2) No fee of any kind may be charged to a borrower on a +student loan in respect of any period of studies during +which the borrower is a full-time or part-time student or +in respect of any subsequent period ending on +(a) in the case of a student loan that is made to a full- +time student, the last day of the sixth month after the +month in which the borrower ceases to be a full-time +student; and +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Loans Act +Sections 154-156 + +Page 167 +(b) in the case of a student loan that is made to a part- +time student, the last day of the sixth month after the +month in which the borrower ceases to be a student, +whether a part-time or full-time student. +157 Subsection 9(1) of the Act is replaced by the +following: +Agreement to pay interest +9 (1) The Minister may enter into an agreement with a +lender respecting the payment of interest, or a province +respecting the payment of interest on provincial student +loans, by borrowers who are referred to in a regulation +that is made under paragraph 15(1)(k.2). +158 Section 9.1 of the Act is replaced by the fol- +lowing: +Personal information +9.1 Personal information, as defined in section 3 of the +Privacy Act, that is under the control of a government +institution, as defined in that section, shall, on request, +be made available to the Minister for the purposes of a +regulation that is made under paragraph 15(1)(k.1), (k.2) +or (k.3). +159 (1) Paragraph 14(7)(a) of the Act is replaced +by the following: +(a) amounts that are determined as a result of the ap- +plication of subparagraph 5(a)(viii), section 7, as that +section read from time to time before April 1, 2023, or +section 10 or 11; +(2) Paragraph 14(7)(b) of the Act is replaced by +the following: +(b) amounts in relation to programs established by +regulations made under paragraph 15(1)(l), (m) or (p); +and +(3) Subsection 14(7) of the Act is amended by +striking out “and” at the end of paragraph (c) +and by repealing paragraph (d). +160 (1) Paragraphs 15(1)(i) to (k) of the Act are +replaced by the following: +(i) prescribing the circumstances under which a loan +or a certificate of eligibility may be denied to a stu- +dent; +(j) prescribing student loans to which section 8, 10 or +11 or subsection 12(4) applies; +(2) Paragraph 15(1)(n) of the Act is repealed. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Financial Assistance Act +Sections 156-160 + +Page 168 +161 (1) Paragraph 17.1(1)(b) of the Act is re- +pealed. +(2) Paragraph 17.1(1)(f) of the Act is repealed. +162 Section 20.1 of the Act is replaced by the fol- +lowing: +Interest-free period — loan to full-time student +20.1 (1) If a borrower ceased to be a full-time student at +any time during the six months before the day on which +section 325 of the Budget Implementation Act, 2019, +No. 1 comes into force, no interest is payable by them on +a student loan referred to in paragraph 7(1)(a), as it read +on November 1, 2019, for the period that begins on that +day and ends on the last day of the sixth month after the +month in which the borrower ceased to be a full-time stu- +dent. +Interest-free period — loan to part-time student +(2) If a borrower ceased to be a student, whether a part- +time or full-time student, at any time during the six +months before the day on which section 325 of the Bud- +get Implementation Act, 2019, No. 1 comes into force, no +interest is payable by them on a student loan referred to +in paragraph 7(1)(b), as it read on November 1, 2019, for +the period that begins on that day and ends on the last +day of the sixth month after the month in which the bor- +rower ceased to be a student, whether a part-time or full- +time student. +2014, c. 20, s. 483 +Apprentice Loans Act +163 The heading before section 8 of the Appren- +tice Loans Act is replaced by the following: +Interest and Periods of Deferral +164 Subsection 8(1) of the Act is replaced by the +following: +No accrual of interest +8 (1) Beginning on April 1, 2023, no interest is payable +by a borrower on an apprentice loan. +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Canada Student Financial Assistance Act +Sections 161-164 + +Page 169 +Clarification +(1.1) For greater certainty, nothing in this section re- +lieves a borrower from liability for interest that accrued +before April 1, 2023 on an apprentice loan. +165 The Act is amended by adding the following +after section 8.2: +Payment of principal and interest +8.3 During the period that begins on April 1, 2021 and +ends on March 31, 2023, section 4 of the Apprentice +Loans Regulations is to be read as follows: +4 (1) The borrower must begin to repay the principal +amount of any apprentice loan made to them, and inter- +est, on the last day of the month in which interest started +accruing or would have started accruing but for the inter- +est suspension period. +(2) For the purposes of subsection (1), interest suspen- +sion period means the period that begins on April 1, +2021 and ends on March 31, 2023 during which no inter- +est is payable by a borrower on an apprentice loan. +166 (1) Paragraphs 12(1)(f) and (g) of the Act are +replaced by the following: +(g) prescribing the circumstances under which an ap- +prentice loan may be denied to an eligible apprentice; +(2) Paragraph 12(1)(k) of the Act is repealed. +Transitional Provisions +Definitions +167 (1) The following definitions apply in this +section. +apprentice loan has the same meaning as in sub- +section 1(1) of the Apprentice Loans Regula- +tions. (prêt aux apprentis) +borrower has the same meaning as in subsection +1(1) of the Apprentice Loans Regulations. (em- +prunteur) +transition period means the period beginning on +April 1, 2023 and ending on the day on which a +regulation amending or repealing section 4 of the +Apprentice Loans Regulations comes into force. +(période de transition) +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Apprentice Loans Act +Sections 164-167 + +Page 170 +Repayment of principal and interest +(2) During the transition period, a borrower +must begin to repay the principal amount of an +apprentice loan made to them, and any interest, +on the last day of the month in which interest +would have started accruing under the Appren- +tice Loans Regulations but for subsection 8(1) of +the Apprentice Loans Act, as enacted by section +164. +Coming into Force +April 1, 2023 +168 (1) Subject to subsections (2) and (3), this Di- +vision comes into force or is deemed to have +come into force on April 1, 2023. +Order in council +(2) Sections 146, 147, 150 to 152, 157 and 158, sub- +sections 159(2) and (3) and sections 160 and 166 +come into force on a day to be fixed by order of +the Governor in Council, but that day must be af- +ter March 31, 2023. +April 1, 2021 +(3) Section 165 is deemed to have come into force +on April 1, 2021. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 19: Fall Economic Statement Implementation Act, 2022 +PART 4 Various Measures +DIVISION 5 Student Loans and Apprentice Loans +Transitional Provisions +Sections 167-168 + +Page 171 + +Page 172 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-34_4.txt b/task6_model_deployment/assets/C-34_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..71dfd6c1988893c29476a6d4ac1ec5dcc0022854 --- /dev/null +++ b/task6_model_deployment/assets/C-34_4.txt @@ -0,0 +1,931 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 4 +An Act to amend the Investment Canada Act +ASSENTED TO +MARCH 22, 2024 +BILL C-34 + +Page 2 +SUMMARY +This enactment amends the Investment Canada Act to, among +other things, +(a) require notice of certain investments to be given prior to +their implementation; +(b) authorize the Minister of Industry, after consultation with +the Minister of Public Safety and Emergency Preparedness, to +impose interim conditions in respect of investments in order +to prevent injury to national security that could arise during +the review; +(c) require, in certain cases, the Minister of Industry to make +an order for the further review of investments under Part IV.1; +(d) allow written undertakings to be submitted to the Minis- +ter of Industry to address risks of injury to national security +and allow that Minister, with the concurrence of the Minister +of Public Safety and Emergency Preparedness, to complete +consideration of an investment because of the undertakings; +(e) introduce rules for the protection of information in the +course of judicial review proceedings in relation to decisions +and orders under Part IV.1; +(f) authorize the Minister of Industry to disclose information +that is otherwise privileged under the Act to foreign states for +the purposes of foreign investment reviews; +(g) establish a penalty not exceeding the greater of $500,000 +and any prescribed amount, for failure to give notice of, or +file applications with respect to, certain investments; and +(h) increase the penalty for other contraventions of the Act or +the regulations to the greater of $25,000 and any prescribed +amount for each day of the contravention. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 4 +An Act to amend the Investment Canada Act +[Assented to 22nd March, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Alternative Title +Alternative title +1 This Act may be cited as the National Security Review +of Investments Modernization Act. +R.S., c. 28 (1st Supp.) +Investment Canada Act +2 (1) Section 11 of the Investment Canada Act is +amended by striking out “and” at the end of para- +graph (a), by adding “and” at the end of para- +graph (b) and by adding the following after para- +graph (b): +(c) an investment to acquire, in whole or in part, an +entity carrying on all or any part of its operations in +Canada and that has a place of operations in Canada, +an individual or individuals in Canada who are em- +ployed or self-employed in connection with the enti- +ty’s operations or assets in Canada used in carrying on +the entity’s operations, if +(i) the entity carries on a prescribed business activ- +ity, +(ii) the non-Canadian could, as a result of the in- +vestment, have access to, or direct the use of, mate- +rial non-public technical information or material +assets, and +(iii) the non-Canadian would have, as a result of +the investment, +2021-2022-2023-2024 + +Page 4 +(A) the power to appoint or nominate any per- +son who has the capacity to direct the business +and affairs of the entity, such as a member of the +board of directors or of senior management, a +trustee of the entity or, in the case of a limited +partnership, a general partner, or +(B) prescribed special rights with respect to the +entity. +(2) Section 11 of the Act is renumbered as subsec- +tion 11(1) and is amended by adding the follow- +ing: +Regulations +(2) The Governor in Council may make regulations +defining “material assets” and “material non-public tech- +nical information” for the purposes of subparagraph +(1)(c)(ii). +1995, c. 1, par. 50(1)(a) +3 Section 12 of the Act is replaced by the follow- +ing: +Notice of investment +12 (1) A non-Canadian making an investment shall, in +the prescribed manner, give notice of the investment that +includes prescribed information to the Director +(a) in the case of an investment referred to in para- +graph 11(1)(b) in respect of a Canadian business that +carries on a prescribed business activity or an invest- +ment referred to in paragraph 11(1)(c), no later than +the prescribed time prior to the implementation of the +investment; and +(b) in the case of any other investment, within the +prescribed period. +Condition for investment +(2) Subject to subsections 25.2(2) and 25.3(3), a non- +Canadian who gives notice of an investment under para- +graph (1)(a) shall not implement the investment unless +the periods referred to in subsections 25.2(1) and 25.3(1) +have expired. +1995, c. 1, par. 50(1)(a) +4 (1) Subparagraphs 13(1)(b)(i) and (ii) of the Act +are replaced by the following: +(i) the investment is not reviewable under Part IV, +or +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 2-4 + +Page 5 +(ii) unless the Director sends the non-Canadian a +notice for review under section 15 within 45 days af- +ter the certified date referred to in paragraph (a) or +within the prescribed period, the investment is not +reviewable under Part IV. +1995, c. 1, par. 50(1)(a) +(2) Subsection 13(2) of the Act is replaced by the +following: +Incomplete notice +(2) If a notice given under section 12 is incomplete, the +Director shall, within the prescribed period, send a notice +to the non-Canadian, specifying the information required +to complete the notice under section 12 and requesting +that the information be provided to the Director in order +to complete that notice. +(3) The portion of subsection 13(3) of the Act be- +fore paragraph (a) is replaced by the following: +Where investment not reviewable +(3) An investment in respect of which a receipt is sent +under subsection (1) is not reviewable under Part IV if +(4) Paragraph 13(3)(b) of the Act is replaced by +the following: +(b) in a case where the receipt contains the advice re- +ferred to in subparagraph (1)(b)(ii), no notice for re- +view is sent to the non-Canadian pursuant to section +15 within 45 days after the certified date referred to in +paragraph (1)(a) or within the prescribed period. +1994, c. 47, s. 133 +5 (1) Subparagraph (d)(v) of the definition WTO +investor in subsection 14.1(6) of the Act is replaced +by the following: +(v) of which at least two-thirds of the members of +its board of directors, or of which at least two- +thirds of its general partners, as the case may be, +are any combination of Canadians and WTO in- +vestors, +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 4-5 + +Page 6 +1994, c. 47, s. 133 +(2) Subparagraph (e)(iv) of the definition WTO in- +vestor in subsection 14.1(6) of the Act is replaced +by the following: +(iv) of which at least two-thirds of its trustees are +any combination of Canadians and WTO investors, +or +2017, c. 6, s. 80 +6 (1) Subparagraph (d)(v) of the definition trade +agreement investor in subsection 14.11(6) of the +Act is replaced by the following: +(v) at least two-thirds of the members of its board +of directors, or at least two-thirds of its general +partners, as the case may be, are any combination +of Canadians and trade agreement investors; +2017, c. 6, s. 80 +(2) Subparagraph (e)(iv) of the definition trade +agreement investor in subsection 14.11(6) of the +Act is replaced by the following: +(iv) at least two-thirds of its trustees are any com- +bination of Canadians and trade agreement in- +vestors; or +7 (1) The portion of section 15 of the Act before +paragraph (a) is replaced by the following: +Other reviewable investments +15 An investment referred to in paragraph 11(1)(a) or +(b) that is subject to notification under Part III and that +would not otherwise be reviewable under this Part is re- +viewable under this Part if +(1.1) The portion of paragraph 15(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) within 45 days after the certified date referred to in +paragraph 13(1)(a) +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 5-7 + +Page 7 +(2) Section 15 of the Act is renumbered as subsec- +tion 15(1) and is amended by adding the follow- +ing: +State-owned enterprise +(2) Despite the limits set out in subsections 14(3), 14.1(1) +and (1.1) and 14.11(1) and (2), an investment is review- +able under this Part if +(a) the non-Canadian making the investment is a +state-owned enterprise or is controlled by a state- +owned enterprise unless the non-Canadian is a trade +agreement investor; +(b) the Governor in Council, on the recommendation +of the Minister, is of the opinion that a review of the +investment is in the public interest; +(c) the Governor in Council issues an order for the re- +view within 45 days after the certified date referred to +in paragraph 13(1)(a); and +(d) the Director sends the non-Canadian making the +investment a notice for review. +8 Paragraphs 17(2)(b) and (c) of the Act are re- +placed by the following: +(b) in the case of an investment made through an ac- +quisition referred to in subparagraph 28(1)(d)(ii) or an +investment with respect to which a notice referred to +in paragraph 16(2)(a) has been sent, within the pre- +scribed period; or +(c) in the case of an investment reviewable pursuant +to section 15, forthwith on receipt of a notice for re- +view referred to in subparagraph 15(1)(b)(ii) or para- +graph 15(2)(d). +8.1 (1) Paragraph 20(c) of the Act is replaced by +the following: +(c) the effect of the investment on productivity, indus- +trial efficiency, technological development, product in- +novation and product variety in Canada, including, for +greater certainty, the effect of the investment on any +rights relating to intellectual property whose develop- +ment has been funded, in whole or in part, by the Gov- +ernment of Canada; +(2) Paragraph 20(e) of the Act is replaced by the +following: +(e) the compatibility of the investment with national +industrial, economic and cultural policies, taking into +consideration industrial, economic and cultural policy +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 7-8.1 + +Page 8 +objectives enunciated by the government or legislature +of any province likely to be significantly affected by +the investment, and including, for greater certainty, +the effect of the investment on the use and protection +of personal information about Canadians; and +2013, c. 33, s. 138 +9 (1) Subsection 21(3) of the French version of +the Act is replaced by the following: +Prolongation +(3) Sous réserve des paragraphes (4) et (5), si, avant l’ex- +piration du délai de quarante-cinq jours visé au para- +graphe (1), l’avis prévu au paragraphe 25.2(1) est envoyé +relativement à l’investissement et si l’arrêté visé au para- +graphe 25.3(1) est pris relativement à celui-ci, le délai +pendant lequel le ministre peut envoyer l’avis prévu au +paragraphe (1) expire trente jours après l’expiration du +délai réglementaire ou du délai supplémentaire visés aux +paragraphes 25.3(6) ou (7), selon le cas, ou à l’expiration +de tout délai supplémentaire sur lequel celui-ci et le de- +mandeur s’entendent. +2013, c. 33, s. 138 +(2) Subsection 21(4) of the Act is replaced by the +following: +Extension +(4) If, before the end of the 45-day period referred to in +subsection (1), a notice is sent under subsection 25.2(1) +in respect of the investment and if, in respect of the in- +vestment, an order is made under subsection 25.3(1) and +a notice under paragraph 25.3(6)(b) or (c) is sent, the pe- +riod during which the Minister may send the notice re- +ferred to in subsection (1) expires 30 days after the day +on which the notice under that paragraph was sent or at +the end of any further period that the Minister and the +applicant agree on. +2013, c. 33, s. 138 +(3) The portion of subsection 21(5) of the French +version of the Act before paragraph (a) is re- +placed by the following: +Prolongation +(5) Si, avant l’expiration du délai de quarante-cinq jours +visé au paragraphe (1), l’avis prévu au paragraphe 25.2(1) +est envoyé relativement à l’investissement et si l’arrêté vi- +sé au paragraphe 25.3(1) est pris relativement à celui-ci et +que le ministre renvoie la question au gouverneur en +conseil en application de l’alinéa 25.3(6)a) ou du para- +graphe 25.3(7), le délai pendant lequel le ministre peut +envoyer l’avis prévu au paragraphe (1) expire trente jours +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 8.1-9 + +Page 9 +après celle des dates ci-après qui est antérieure à l’autre +ou à l’expiration de tout délai supplémentaire sur lequel +celui-ci et le demandeur s’entendent : +2013, c. 33, s. 138 +(4) Subsection 21(6) of the French version of the +Act is replaced by the following: +Prolongation +(6) Sous réserve des paragraphes (7) et (8), si, avant l’ex- +piration du délai de quarante-cinq jours visé au para- +graphe (1), l’arrêté visé au paragraphe 25.3(1) est pris re- +lativement à l’investissement, le délai pendant lequel le +ministre peut envoyer l’avis prévu au paragraphe (1) ex- +pire trente jours après l’expiration du délai réglementaire +ou du délai supplémentaire visés aux paragraphes 25.3(6) +ou (7), selon le cas, ou à l’expiration de tout délai supplé- +mentaire sur lequel celui-ci et le demandeur s’entendent. +2013, c. 33, s. 138 +(5) Subsection 21(7) of the Act is replaced by the +following: +Extension +(7) If, before the end of the 45-day period referred to in +subsection (1), an order is made under subsection 25.3(1) +in respect of the investment and if, in respect of the in- +vestment, a notice is sent under paragraph 25.3(6)(b) or +(c), the period during which the Minister may send the +notice referred to in subsection (1) expires 30 days after +the day on which the notice under that paragraph was +sent or at the end of any further period that the Minister +and the applicant agree on. +2013, c. 33, s. 138 +(6) The portion of subsection 21(8) of the French +version of the Act before paragraph (a) is re- +placed by the following: +Prolongation +(8) Si, avant l’expiration du délai de quarante-cinq jours +visé au paragraphe (1), l’arrêté visé au paragraphe 25.3(1) +est pris relativement à l’investissement et si le ministre +renvoie la question au gouverneur en conseil en applica- +tion de l’alinéa 25.3(6)a) ou du paragraphe 25.3(7), le dé- +lai pendant lequel le ministre peut envoyer l’avis prévu +au paragraphe (1) expire trente jours après celle des +dates ci-après qui est antérieure à l’autre ou à l’expiration +de tout délai supplémentaire sur lequel celui-ci et le de- +mandeur s’entendent : +2020, c. 1, s. 111 +10 (1) Subparagraph (d)(v) of the definition CUS- +MA investor in subsection 24(4) of the Act is re- +placed by the following: +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 9-10 + +Page 10 +(v) of which at least two-thirds of the members of +its board of directors, or of which at least two- +thirds of its general partners, as the case may be, +are any combination of Canadians and CUSMA in- +vestors; +2020, c. 1, s. 111 +(2) Subparagraph (e)(iv) of the definition CUSMA +investor in subsection 24(4) of the Act is replaced +by the following: +(iv) of which at least two-thirds of its trustees are +any combination of Canadians and CUSMA in- +vestors; or +2009, c. 2, s. 453 +11 The heading of Part IV.1 of the Act is replaced +by the following: +Review of Investments — +Injurious to National Security +2009, c. 2, s. 453 +12 (1) Paragraph 25.1(b) of the Act is replaced by +the following: +(b) to acquire control of a Canadian business in any +manner described in section 28; +(b.1) if the non-Canadian is a state-owned enterprise, +to acquire any of the assets of a Canadian business; or +(2) Section 25.1 of the Act is renumbered as sub- +section 25.1(1) and is amended by adding the fol- +lowing: +For greater certainty +(2) For greater certainty, paragraph (1)(c) includes an in- +vestment to acquire, in whole or in part, the assets of an +entity referred to in that paragraph. +13 The Act is amended by adding the following +after section 25.1: +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 10-13 + +Page 11 +Beginning of review +25.11 The review of an investment under this Part be- +gins on the day on which it first comes to the attention of +the Minister. +Requirement to provide information +25.12 The Minister may require the non-Canadian or +other person or entity from which the Canadian business +or the entity referred to in paragraph 25.1(c) is being ac- +quired to provide to the Minister, within the time and in +the manner specified by the Minister, any prescribed in- +formation or any other information that the Minister +considers necessary for the purposes of the review. +2009, c. 2, s. 453 +14 (1) Subsection 25.2(1) of the Act is replaced by +the following: +Notice +25.2 (1) If the Minister has reasonable grounds to be- +lieve that an investment by a non-Canadian could be in- +jurious to national security, the Minister may, within the +prescribed period, send to the non-Canadian a notice +that an order for the further review of the investment +may be made under subsection 25.3(1). +Act of corruption +(1.1) For the purposes of subsection (1), the fact that a +non-Canadian has previously been convicted, within or +outside Canada, for an offence involving an act of corrup- +tion constitutes, by itself, reasonable grounds. +2009, c. 2, s. 453 +(2) Paragraphs 25.2(2)(a) and (b) of the Act are re- +placed by the following: +(a) a notice under subsection (4); +(b) a notice under paragraph 25.3(6)(b) or (c); or +2009, c. 2, s. 453; 2013, c. 33, s. 140 +(3) Subsections 25.2(3) and (4) of the Act are re- +placed by the following: +Notice +(4) If the Minister, after the consultation referred to in +subsection 25.3(1), does not consider that the investment +could be injurious to national security, the Minister shall, +within the prescribed period, send to the non-Canadian a +notice indicating that consideration of the investment is +complete and that no order will be made under that sub- +section. +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 13-14 + +Page 12 +2009, c. 2, s. 453 +15 (1) Subsections 25.3(1) and (2) of the Act are +replaced by the following: +Order — further review +25.3 (1) If the Minister, after consultation with the Min- +ister of Public Safety and Emergency Preparedness, con- +siders that an investment could be injurious to national +security, the Minister shall make an order within the pre- +scribed period for the further review of the investment. +Interim conditions +(1.1) The Minister shall, by order, impose interim condi- +tions in respect of the investment that are applicable un- +til no later than when consideration of the investment is +complete, or amend such conditions, if the Minister, after +consultation with the Minister of Public Safety and +Emergency Preparedness, is satisfied that it is necessary +for the purpose of preventing injury to national security +that could arise during that review, provided that the im- +position of interim conditions does not introduce signifi- +cant new risks of injury to national security. The Minister +shall also delete a condition if the Minister, after such +consultation, is satisfied that it is no longer necessary for +that purpose. +Statutory Instruments Act does not apply +(1.2) The Statutory Instruments Act does not apply in +respect of an order made under this section. +Notice +(2) The Minister shall, without delay after an order has +been made under this section, send to the non-Canadian +making the investment and to any person or entity from +which the Canadian business or the entity referred to in +paragraph 25.1(c) is being acquired a notice indicating +that the order has been made and advising them of their +right to make representations and to submit undertak- +ings to the Minister. A copy of the order is to accompany +the notice. +2009, c. 2, s. 453 +(2) Paragraph 25.3(3)(a) of the Act is replaced by +the following: +(a) a notice under paragraph (6)(b) or (c); +2009, c. 2, s. 453 +(3) Subsections 25.3(4) and (5) of the Act are re- +placed by the following: +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Section +15 + +Page 13 +Representations and undertakings +(4) After receipt of the notice referred to in subsection +(2), the non-Canadian or other person or entity may +make representations and submit written undertakings, +within the time and in the manner specified in the notice. +2009, c. 2, s. 453; 2013, c. 33, s. 141 +(4) Subsections 25.3(6) and (7) of the Act are re- +placed by the following: +Ministerial action +(6) The Minister shall, within the prescribed period, +(a) after consultation with the Minister of Public Safe- +ty and Emergency Preparedness, refer the investment +under review to the Governor in Council, together +with a report of the Minister’s findings and recom- +mendations on the review, if +(i) the Minister is satisfied that the investment +would be injurious to national security, or +(ii) on the basis of the information available, the +Minister is not able to determine whether the in- +vestment would be injurious to national security; +(b) after consultation with the Minister of Public Safe- +ty and Emergency Preparedness, send to the non- +Canadian a notice indicating that consideration of the +investment is complete, if the Minister is satisfied that +the investment would not be injurious to national se- +curity; or +(c) send to the non-Canadian a notice indicating that +consideration of the investment is complete, if the +Minister is satisfied, with the concurrence of the Min- +ister of Public Safety and Emergency Preparedness, +that the investment would not be injurious to national +security because of the undertakings that are given to +His Majesty in right of Canada. +Extension +(7) If the Minister is unable to complete the considera- +tion of an investment within the prescribed period re- +ferred to in subsection (6), the Minister shall, within that +period, send a notice to that effect to the non-Canadian. +The Minister then has until the end of the period pre- +scribed for this subsection, or any further period that the +Minister and the non-Canadian agree on, to take the ap- +plicable measures described in paragraph (6)(a), (b) or +(c). +(5) The Act is amended by adding the following +after section 25.3: +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Section +15 + +Page 14 +New undertakings +25.31 After the Minister sends a notice referred to in +paragraph 25.3(6)(c), the Minister may +(a) accept new written undertakings if the Minister is +satisfied, with the concurrence of the Minister of Pub- +lic Safety and Emergency Preparedness, that the risks +of injury to national security identified in the notice +would continue to be addressed; or +(b) release the non-Canadian or other person or entity +from any undertakings, if the Minister is satisfied, +with the concurrence of the Minister of Public Safety +and Emergency Preparedness, that they are no longer +necessary to address those risks. +2009, c. 2, s. 453 +16 Paragraph 25.4(1)(b) of the Act is replaced by +the following: +(b) authorizing the non-Canadian to make the invest- +ment on the terms and conditions contained in the or- +der; or +2009, c. 2, s. 453 +17 Sections 25.5 and 25.6 of the Act are replaced +by the following: +Information to determine compliance +25.5 Non-Canadians or other persons or entities shall, +within the time and in the manner specified by the Direc- +tor, submit any information relating to the investment +that is required by the Director in order to permit the Di- +rector to determine whether they are complying with +(a) an order made under section 25.3 or 25.4; or +(b) any written undertaking given to His Majesty in +right of Canada and referred to in paragraph 25.3(6)(c) +or 25.31(a). +Decisions and orders are final +25.6 Decisions and orders of the Governor in Council +and of the Minister made under this Part are final and +binding and, except for judicial review under the Federal +Courts Act, are not subject to appeal or to review by any +court. +Closed proceeding on judicial review +25.7 (1) The following provisions apply to the judicial +review of a decision or order made under this Part: +(a) at any time during a proceeding, the judge shall, +on the request of the Minister, hear submissions on +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 15-17 + +Page 15 +evidence or other information in the absence of the +public and of the applicant and their counsel if, in the +judge’s opinion, the disclosure of the evidence or other +information could be injurious to international rela- +tions, national defence or national security or could +endanger the safety of any person; +(b) the judge shall ensure the confidentiality of the ev- +idence and other information provided by the Minister +if, in the judge’s opinion, its disclosure would be inju- +rious to international relations, national defence or +national security or would endanger the safety of any +person; +(c) throughout the proceeding, the judge shall ensure +that the applicant is provided with a summary of the +evidence and other information available to the judge +that enables the applicant to be reasonably informed +of the Government of Canada’s case but that does not +include anything that, in the judge’s opinion, would be +injurious to international relations, national defence +or national security or would endanger the safety of +any person if disclosed; +(d) the judge shall provide the applicant and the Min- +ister with an opportunity to be heard; +(e) the decision of the judge may be based on evidence +or other information available to the judge even if a +summary of that evidence or other information has +not been provided to the applicant; +(f) if the judge determines that evidence or other in- +formation provided by the Minister is not relevant or +if the Minister withdraws the evidence or other infor- +mation, the decision of the judge shall not be based on +that evidence or other information and the judge must +return it to the Minister; and +(g) the judge shall ensure the confidentiality of all evi- +dence and other information that the Minister with- +draws. +Definition of judge +(2) In this section, judge means the Chief Justice of the +Federal Court or a judge of that Court designated by the +Chief Justice. +Protection of information on appeal +25.8 Section 25.7 applies to any appeal of a decision +made under that section and to any further appeal, with +any necessary modifications. +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Section +17 + +Page 16 +Notification +25.9 Within 30 days after sending a notice under para- +graph 25.3(6)(c) or a copy of the order under subsection +25.4(2), the Minister shall notify the National Security +and Intelligence Committee of Parliamentarians and the +National Security and Intelligence Review Agency of +(a) the fact that a notice was sent under paragraph +25.3(6)(c) and of the identity of the non-Canadian and +the Canadian business or entity referred to in para- +graph 25.1(c); or +(b) the fact that an order was made under subsection +25.4(1), of the identity of the non-Canadian and the +Canadian business or entity referred to in paragraph +25.1(c) that is the subject of the order, and of whether +the order +(i) directed the non-Canadian not to implement the +investment that is the subject of the order, +(ii) authorized the investment or contained terms +and conditions, or +(iii) required the non-Canadian to divest them- +selves of control of the Canadian business, or of +their investment in the entity, that is the subject of +the order. +18 (1) Subparagraph 26(1)(d)(ii) of the Act is re- +placed by the following: +(ii) in the case of an entity that is a corporation or +limited partnership, the entity is not controlled in +fact through the ownership of its voting interests +and at least two-thirds of the members of its board +of directors or, in the case of a limited partnership, +at least two-thirds of its general partners, are Cana- +dians. +2013, c. 33, s. 143(2) +(2) Subsection 26(2) of the Act is replaced by the +following: +Trusts +(2) Subject to subsections (2.1) to (2.2), (2.31) and (2.32), +if it can be established that a trust is not controlled in fact +through the ownership of its voting interests, subsection +(1) does not apply, and the trust is a Canadian-controlled +entity if at least two-thirds of its trustees are Canadians. +(3) Paragraph 26(3)(b) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 17-18 + +Page 17 +(b) at least four-fifths of the members of its board of +directors are Canadian citizens ordinarily resident in +Canada, +2009, c. 2, s. 457(3) +19 (1) Subsection 36(3.1) of the Act is replaced by +the following: +Investigative bodies and foreign states +(3.1) Information that is privileged under subsection (1) +may be communicated or disclosed +(a) by the Minister to a prescribed investigative body, +or an investigative body of a prescribed class, for the +purposes of the administration and enforcement of +Part IV.1 in the context of that body’s lawful investiga- +tions; +(b) by such an investigative body, for the purposes of +its lawful investigations; and +(c) by the Minister, on such terms and conditions that +the Minister deems appropriate, to a government of a +foreign state or an agency thereof that is responsible +for the review of foreign investments, for the purpose +of national security reviews of foreign investments. +(2) Subparagraph 36(4)(e)(ii) of the Act is re- +placed by the following: +(ii) any notice sent under subsection 21(1) or (9), +22(2) or (4), 23(1) or (3), 25.2(1) or (4) or 25.3(2), +paragraph 25.3(6)(b) or (c) or subsection 25.3(7), or +(3) Subparagraph 36(4)(e.2)(ii) of the Act is re- +placed by the following: +(ii) authorized the investment, including if it did so +on terms and conditions, or +(4) Section 36 of the Act is amended by adding the +following after subsection (4.1): +For greater certainty +(4.101) For greater certainty, when communicating or +disclosing under paragraph (4)(e.2) the fact that an order +was made under subsection 25.4(1), the Minister is not +prohibited from communicating or disclosing the identity +of the non-Canadian and of the Canadian business or en- +tity referred to in paragraph 25.1(c) that is the subject of +the order. +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 18-19 + +Page 18 +19.1 Section 38.1 of the Act is renumbered as sub- +section 38.1(1) and is amended by adding the fol- +lowing: +Required information +(2) The report shall include information on the exercise +of ministerial duties and powers under Part IV.1. +20 (1) Paragraph 39(1)(a) of the Act is replaced +by the following: +(a) has failed to give notice in accordance with section +12 or file an application in accordance with section 17, +2009, c. 2, s. 460(1) +(2) Paragraph 39(1)(b) of the Act is replaced by +the following: +(b) has implemented an investment the implementa- +tion of which is prohibited by section 12, 16, 24, 25.2 or +25.3, +2009, c. 2, s. 460(2) +(3) Paragraphs 39(1)(d.1) and (d.2) of the Act are +replaced by the following: +(d.1) has failed to comply with a written undertaking +given to His Majesty in right of Canada and referred to +in paragraph 25.3(6)(c) or 25.31(a), +(d.2) has failed to comply with an order made under +section 25.3 or 25.4, +2009, c. 2, s. 460(3) +(4) Subsection 39(2) of the Act is replaced by the +following: +Ministerial demand +(2) The Minister may send a demand to a person or enti- +ty requiring that they immediately, or within any period +that may be specified in the demand, cease the +contravention, remedy the default or show cause why +there is no contravention of the Act if the Minister be- +lieves that the person or the entity has failed to comply +with +(a) a requirement to provide information under sec- +tion 25.12 or 25.5; +(b) a written undertaking given to His Majesty in right +of Canada and referred to in paragraph 25.3(6)(c) or +25.31(a); or +(c) an order made under section 25.3 or 25.4. +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 19.1-20 + +Page 19 +2009, c. 2, s. 462(1) +21 (1) Subsection 40(1) of the Act is replaced by +the following: +Application for court order +40 (1) An application on behalf of the Minister may be +made to a superior court for an order under subsection +(2) or (2.1) if +(a) a non-Canadian fails to give notice in accordance +with paragraph 12(1)(a) or to file, with respect to a +Canadian business that carries on a prescribed busi- +ness activity, an application in accordance with section +17; or +(b) a non-Canadian or any other person or entity fails +to comply with a demand under section 39. +2009, c. 2, s. 462(2) +(2) The portion of subsection 40(2) of the Act be- +fore paragraph (a) is replaced by the following: +Court orders +(2) If, at the conclusion of the hearing on an application +referred to in subsection (1), the superior court decides +that the non-Canadian has failed to give the notice or file +the application referred to in paragraph (1)(a), or that the +Minister was justified in sending a demand to the non- +Canadian or other person or entity under section 39 and +that the non-Canadian or other person or entity has +failed to comply with the demand, the court may make +any order or orders that, in its opinion, the circum- +stances require, including an order +2009, c. 2, s. 462(4) +(3) Paragraphs 40(2)(c.1) and (d) of the Act are +replaced by the following: +(c.1) directing the non-Canadian to comply with a +written undertaking given to His Majesty in right of +Canada and referred to in paragraph 25.3(6)(c) or +25.31(a); +(c.2) directing the non-Canadian to comply with an +order made under section 25.3; +(d) against the non-Canadian imposing a penalty not +exceeding +(i) in the case of a failure to give notice in accor- +dance with paragraph 12(1)(a) or to file, with re- +spect to a Canadian business that carries on a pre- +scribed +business +activity, +an +application +in +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Section +21 + +Page 20 +accordance with section 17, the greater of $500,000 +and any prescribed amount, or +(ii) in the case of any other contravention of the +provisions of this Act or the regulations, the greater +of $25,000 and any prescribed amount for each day +of the contravention; +2009, c. 2, s. 462(6) +(4) Subsection 40(2.1) of the Act is replaced by the +following: +Court orders — person or entity +(2.1) If, at the conclusion of the hearing on an applica- +tion referred to in subsection (1), the superior court de- +cides that the Minister was justified in sending a demand +to a person or an entity under section 39 and that the +person or entity has failed to comply with it, the court +may make any order or orders that, in its opinion, the +circumstances require, including an order against the +person or entity imposing a penalty not exceeding the +greater of $25,000 and any prescribed amount for each +day of the contravention. +Transitional Provisions +Definitions +22 (1) The following definitions apply in this sec- +tion. +former Act means the Investment Canada Act as +it read immediately before the day on which sec- +tion 15 comes into force. (ancienne loi) +new Act means the Investment Canada Act as it +reads on the day on which section 15 comes into +force. (nouvelle loi) +Review continued under new Act +(2) Subject to subsection (3), on or after the day +on which section 15 comes into force, the review +of any investment under Part IV.1 of the former +Act in respect of which a measure has not been +taken under subsection 25.3(6) of the former Act +shall be taken up and continued in accordance +with the new Act. +Subsections 25.3(2) and (6) +(3) If a notice has been sent under subsection +25.3(2) of the former Act in respect of the invest- +ment before the day on which section 15 comes +into force, +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Investment Canada Act +Sections 21-22 + +Page 21 +(a) the Minister shall, without delay after that +day, send to the non-Canadian making the in- +vestment and to any person or entity from +which the Canadian business or the entity re- +ferred to in paragraph 25.1(c) of the new Act is +being acquired, a notice referred to in subsec- +tion 25.3(2) of the new Act; and +(b) the prescribed period for the purposes of +subsection 25.3(6) of the new Act is the period +beginning on the day on which the order under +subsection 25.3(1) of the former Act is made +and ending 45 days after that day. +Coming into Force +Order in council +23 The provisions of this Act come into force on +a day or days to be fixed by order of the Governor +in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 4: National Security Review of Investments Modernization Act +Transitional Provisions +Sections 22-23 + +Page 22 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-35_4.txt b/task6_model_deployment/assets/C-35_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..73854e7a39e82e9a23b564375388cbc33fea16c8 --- /dev/null +++ b/task6_model_deployment/assets/C-35_4.txt @@ -0,0 +1,425 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 2 +An Act respecting early learning and child +care in Canada +ASSENTED TO +MARCH 19, 2024 +BILL C-35 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting early learning and child +care in Canada”. +SUMMARY +This enactment sets out the Government of Canada’s vision for a +Canada-wide early learning and child care system. It also sets +out the Government of Canada’s commitment to maintaining +long-term funding relating to early learning and child care to be +provided to the provinces and Indigenous peoples. Finally, it cre- +ates the National Advisory Council on Early Learning and Child +Care. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 2 +An Act respecting early learning and child care in +Canada +[Assented to 19th March, 2024] +Preamble +Whereas the Government of Canada, recognizing the +beneficial impact of early learning and child care on +child development, on the well-being of children and +of families, on gender equality, on the rights of wom- +en and their economic participation and prosperity +and on Canada’s economy and social infrastructure, +is committed to supporting the establishment and +maintenance of a Canada-wide early learning and +child care system, including before- and after-school +care; +Whereas the Government of Canada recognizes the +role of the provinces and Indigenous peoples in pro- +viding early learning and child care programs and +services and is committed to cooperating, collaborat- +ing, and maintaining partnerships with them in order +to support them in providing such programs and ser- +vices that are affordable, inclusive and of high quali- +ty, including by entering into agreements respecting +funding; +Whereas the Government of Canada is committed to +continuing to work in collaboration with the +provinces and Indigenous peoples on a Canada-wide +early learning and child care system that contributes +to meeting the Sustainable Development Goals of the +United Nations, to implementing the United Nations +Declaration on the Rights of Indigenous Peoples and +to meeting Canada’s international human rights obli- +gations, including those under the Convention on the +Rights of the Child, the Convention on the Elimina- +tion of all Forms of Discrimination Against Women +and the Convention on the Rights of Persons with +Disabilities; +Whereas the Multilateral Early Learning and Child +Care Framework sets out principles to guide the Gov- +ernment of Canada and the governments of the +provinces in achieving the vision of all children in +Canada having access to quality early learning and +2021-2022-2023-2024 + +Page 4 +child care programs and services that support their +development and enable them to reach their full po- +tential; +Whereas the Indigenous Early Learning and Child +Care Framework, which was co-developed by the +Government of Canada and Indigenous peoples, sets +out the principles to guide all interested parties in +achieving the vision that all First Nations, Inuit and +Métis children and families are supported by a com- +prehensive and coordinated early learning and child +care system that is rooted in Indigenous knowledge, +cultures and languages and led by Indigenous peo- +ples; +Whereas the Government of Canada is committed to +continuing to implement the Multilateral Early Learn- +ing and Child Care Framework and the Indigenous +Early Learning and Child Care Framework and to +achieving the goals set out in them; +Whereas the Government of Canada is committed to +achieving reconciliation with First Nations, the Inuit +and the Métis through renewed nation-to-nation, Inu- +it-Crown and government-to-government relation- +ships based on recognition of rights, respect, cooper- +ation and partnership; +Whereas the Truth and Reconciliation Commission of +Canada’s Calls to Action calls for the federal, provin- +cial and Indigenous governments to develop cultural- +ly appropriate early childhood education programs +for Indigenous families; +Whereas the Government of Canada is committed to +upholding the right of Indigenous peoples to be con- +sulted in order to obtain their free, prior and in- +formed consent for legislation pertaining to Indige- +nous children; +And whereas the Government of Canada recognizes +the importance of engaging with civil society, includ- +ing parents, guardians, tutors and other stakeholders, +to assist it in its efforts to support a Canada-wide ear- +ly learning and child care system; +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Preamble + + +Page 5 +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Canada Early Learning +and Child Care Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Indigenous governing body means a council, govern- +ment or other entity that is authorized to act on behalf of +an Indigenous group, community or people that holds +rights recognized and affirmed by section 35 of the Con- +stitution Act, 1982. (corps dirigeant autochtone) +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982. (peuples autoch- +tones) +Minister means the member of the King’s Privy Council +for Canada designated under section 4. (ministre) +Rights of Indigenous peoples +3 This Act is to be construed as upholding the rights of +Indigenous peoples recognized and affirmed by section +35 of the Constitution Act, 1982, and not as abrogating or +derogating from them. +Designation of Minister +4 The Governor in Council may, by order, designate a +member of the King’s Privy Council for Canada to be the +Minister for the purposes of this Act. +Purpose and Declaration +Purpose +5 The purpose of this Act is to +(a) set out the Government of Canada’s vision for a +Canada-wide, community-based early learning and +child care system and its commitment to ongoing col- +laboration with the provinces and Indigenous peoples +to support them in their efforts to establish and main- +tain such a system; +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Short Title +Sections 1-5 + +Page 6 +(b) set out the government’s commitment to main- +taining long-term funding for the provinces and In- +digenous peoples for the establishment and mainte- +nance of that system; +(c) set out the principles that guide the ongoing feder- +al investments in that system; +(d) establish the National Advisory Council on Early +Learning and Child Care; +(e) further the progressive realization of the right to +benefit from child care services as recognized in the +Convention on the Rights of the Child; and +(f) contribute to the implementation of the United Na- +tions Declaration on the Rights of Indigenous Peoples. +Declaration +6 It is declared that +(a) the Government of Canada has as a goal to support +the establishment and maintenance of a Canada-wide +early learning and child care system where families +have access to affordable, inclusive and high quality +early learning and child care programs and services +regardless of where they live; +(b) flexible early learning and child care programs and +services that respond to the varying needs of children +and families foster children’s development and are an +important support for families and communities; +(c) access to affordable early learning and child care +programs and services enable parents and guardians +and tutors, particularly mothers, to reach their full +economic potential, which contributes to a strong +economy and greater gender equality; +(d) it is important for the Government of Canada to +cooperate, collaborate and work in partnership with +the provinces and Indigenous peoples and support +them in their efforts to provide those programs and +services; and +(e) First Nations, Inuit and Métis children and fami- +lies are best supported by early learning and child care +programs and services that are culturally appropriate, +that are led by Indigenous peoples and that respect the +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Purpose and Declaration +Sections 5-6 + +Page 7 +right of Indigenous peoples to free, prior and informed +consent in matters relating to children. +Funding +Guiding principles +7 (1) Federal investments respecting the establishment +and maintenance of a Canada-wide early learning and +child care system — as well as the efforts to enter into re- +lated agreements with the provinces and Indigenous peo- +ples — must be guided by the principles by which early +learning and child care programs and services should be +accessible, affordable, inclusive and of high quality and +must, therefore, aim to +(a) support the provision of, and facilitate equitable +access to, high-quality early learning and child care +programs and services — in particular those that are +provided by public and not for profit child care +providers — that meet standards set by provincial gov- +ernments or Indigenous governing bodies, that are +reflective of other evidence-based best practices in +high-quality service provision and that respond to the +varying needs of children and families; +(b) enable families of all income levels, including low +incomes, to benefit from affordable early learning and +child care programs and services; +(c) support the provision, including in rural and re- +mote communities, of early learning and child care +programs and services that are inclusive of children +from systematically marginalized groups, including +children with disabilities, and of children from English +and French linguistic minority communities, that re- +spect and value the diversity of all children and fami- +lies and that respond to their varying needs; and +(d) support the provision of high-quality early learn- +ing and child care programs and services that foster +the social, emotional, physical and cognitive develop- +ment of young children, including through the recruit- +ment and retention of a qualified and well-supported +early childhood education workforce, recognizing that +working conditions affect the provision of those pro- +grams and services. +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Purpose and Declaration +Sections 6-7 + +Page 8 +Other guiding principles — Indigenous peoples +(2) Federal investments in respect of early learning and +child care programs and services for Indigenous peoples +— as well as the efforts to enter into related agreements +with Indigenous peoples — must be guided by the princi- +ples set out in the Indigenous Early Learning and Child +Care Framework, in addition to the principles set out in +subsection (1). +Commitments re Official Languages Act +(3) Federal investments in respect of early learning and +child care programs and services subject to an agreement +entered into with a province must be guided by the com- +mitments set out in the Official Languages Act, in addi- +tion to the principles set out in subsection (1). +Funding commitments +8 (1) The Government of Canada commits to maintain- +ing long-term funding for early learning and child care +programs and services, including early learning and child +care programs and services for Indigenous peoples and +for official language minority communities. +Funding agreements +(2) The funding must be provided primarily through +agreements with the provincial governments and Indige- +nous governing bodies and other Indigenous entities that +represent the interests of an Indigenous group and its +members. +National Advisory Council on +Early Learning and Child Care +Establishment +9 A Council is established, to be known as the National +Advisory Council on Early Learning and Child Care, con- +sisting of no fewer than 10 but no more than 18 members, +including the Chairperson and the ex officio member. +Deputy Minister — ex officio member +10 (1) The Minister’s Deputy Minister is the ex officio +member of the Council. +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Funding +Sections 7-10 + +Page 9 +Alternate ex officio member +(2) The Deputy Minister may designate in writing an al- +ternate to perform the Deputy Minister’s duties and func- +tions in respect of the Council. +Appointment +11 (1) The members of the Council, other than the ex of- +ficio member, are to be appointed by the Governor in +Council — on the recommendation of the Minister, hav- +ing regard to the importance of having members who are +representative of the diversity of Canadian society, in- +cluding Indigenous peoples and official language minori- +ty communities — to hold office during pleasure for a +term not exceeding three years and are eligible to be +reappointed in the same or another capacity. +Full-time or part-time membership +(2) The Chairperson is to be appointed as a full-time +member or a part-time member and the other members, +other than the ex officio member, are to be appointed as +part-time members. +Remuneration +12 (1) The members of the Council, other than the ex of- +ficio member, are to be paid, in connection with their +work for the Council, the remuneration that may be fixed +by the Governor in Council. +Travel and living expenses +(2) The members of the Council, other than the ex officio +member, are entitled to be reimbursed for the travel, liv- +ing and other expenses incurred, in connection with their +work for the Council, while absent from their ordinary +place of residence. However, if the Chairperson is a full- +time member, they are entitled to be reimbursed for such +expenses while absent from their ordinary place of work. +Deemed employment +(3) The members of the Council, other than the ex officio +member, are deemed to be employees for the purposes of +the Government Employees Compensation Act and to be +employed in the federal public administration for the +purposes of any regulations made under section 9 of the +Aeronautics Act. The Chairperson is, if they are a full- +time member, also deemed to be employed in the public +service for the purposes of the Public Service Superannu- +ation Act. +Role of Chairperson +13 (1) The Chairperson has supervision over and direc- +tion of the work of the Council. +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +National Advisory Council on Early Learning and Child Care +Sections 10-13 + +Page 10 +Chairperson absent or unable to act +(2) If the Chairperson is absent or unable to act or if the +office of Chairperson is vacant, the Minister may desig- +nate another member of the Council to act as Chairper- +son, but that member may act as Chairperson for a peri- +od of more than 90 days only with the approval of the +Governor in Council. +Functions +14 The Council must +(a) provide advice to the Minister respecting early +learning and child care, including with respect to pro- +grams and services, funding and activities that sup- +port early learning and child care; +(b) consult broadly with individuals and organizations +that have an interest in early learning and child care, +including parents, the early childhood education +workforce, child care providers, advocates and policy +and research specialists, on matters relating to the +Canada-wide early learning and child care system; and +(c) undertake any other activity related to its func- +tions under paragraph (a) or (b) that is specified by +the Minister. +Sharing of information +14.1 The Minister may, on request of the Council, pro- +vide the Council with any information respecting the +Canada-wide early learning and child care system that is +related to the Council’s functions and that is in the Minis- +ter’s possession, if it is within the Minister’s authority to +share the information. +Meetings +15 The Council must meet at least four times in each fis- +cal year unless the Minister specifies otherwise. +Annual Report +Report +16 (1) At the end of the fiscal year, the Minister must +prepare a report that contains +(a) a summary of the information in the Minister’s +possession and within the Minister’s authority to dis- +close relating to the federal investments made in re- +spect of the Canada-wide early learning and child care +system during the fiscal year; +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +National Advisory Council on Early Learning and Child Care +Sections 13-16 + +Page 11 +(b) a summary of the progress being made respecting +that system, including information relating to the +quality, availability, affordability, accessibility, and in- +clusiveness of early learning and child care programs +and services and to the access to those programs and +services; and +(c) a summary of the advice provided by the Council +under paragraph 14(a) and the work of the Council +during the reporting period. +Tabling +(2) The Minister must cause the report to be tabled in +each House of Parliament on any of the first 15 days on +which that House is sitting after the report is completed. +Coming into Force +Order in council +17 Sections 9 to 15 come into force on a day to be fixed +by order of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 2: Canada Early Learning and Child Care Act +Annual Report +Sections 16-17 + +Page 12 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-36_4.txt b/task6_model_deployment/assets/C-36_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..7b272c5c15f96a90cedb0b7bcbc8b7ae29d8aa12 --- /dev/null +++ b/task6_model_deployment/assets/C-36_4.txt @@ -0,0 +1,2801 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 20 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +DECEMBER 15, 2022 +BILL C-36 + +Page 2 +SUMMARY +This enactment grants the sum of $20,796,964,176 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 20 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 15th December, 2022] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 4, +2022–23. +$20,796,964,176 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $20,796,964,176 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (B) for that +fiscal year as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2022. +2021-2022 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2022. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2024, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2023. +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (B), 2022–23, the amou +the items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlan +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1b +– Payments to the corporation for operating and capita +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1b +– Payments to the Council to be used for the furtheran +in section 8 of the Canada Council for the Arts Act +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1b +– Payments to reimburse the Corporation for the amou +grants, contributions and expenditures made, and lo +es incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the +functions conferred on the Corporation under an +ment, in accordance with the Corporation’s autho +Mortgage and Housing Corporation Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transpor +1b +– Payments to the Authority for operating and capital +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1b +– Payments to the Corporation for operating expenditu +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1b +– Program expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +the provision of internal support services under sect +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fisca +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 6 +Vote No. +Items +– Contributions +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arc +1b +– Program expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personne +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from the provision of internal support services unde +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fisca +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1b +– Payments to the Museum for operating and capital e +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1b +– Payments to the Museum for operating and capital e +CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 +Musée canadien de l’immigration du Quai 21 +1b +– Payments to the Museum for operating and capital e +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1b +– Payments to the Museum for operating and capital e +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AG +Agence canadienne de développement économique +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1b +– Program expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 7 +Vote No. +Items +CANADIAN RADIO-TELEVISION AND TELECOMMUNIC +Conseil de la radiodiffusion et des télécommunicatio +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +the Telecommunications Fees Regulations, 2010, the +Fee Regulations, 1997 and the Unsolicited Telecomm +tions, and other revenues that it receives in that fisc +lated to the conduct of its operations, up to amounts +sury Board +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1b +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5b +– Capital expenditures +CIVILIAN REVIEW AND COMPLAINTS COMMISSION FO +CANADIAN MOUNTED POLICE +Commission civile d’examen et de traitement des pl +Gendarmerie royale du Canada +1b +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +its operations, including the provision of internal su +tion 29.2 of that Act +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions +– Authority to deposit into the Inmate Welfare Fund re +fiscal year from projects operated by inmates and fi +– Authority to operate canteens in federal institutions +the fiscal year, revenue from sales into the Inmate W +– Payments, in accordance with terms and conditions +nor in Council, +(a) to or on behalf of discharged inmates who su +caused by participation in normal program activi +and +(b) to dependants of deceased inmates and disch +deaths resulted from participation in normal prog +institutions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 8 +Vote No. +Items +– Authority for the Minister of Public Safety and Emerg +subject to the approval of the Governor in Council, t +ment with any province for +(a) the confinement in institutions of that provinc +tenced, committed or transferred to a penitentiar +(b) compensation for the maintenance of such pe +(c) payment in respect of the construction and re +tutions +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +its operations, including the provision of internal su +tion 29.2 of that Act +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1b +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +1b +– Operating expenditures +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) collaborative research agreements and resear +(b) the grazing and breeding activities of the Com +gram; +(c) the administration of the AgriStability program +(d) the provision of internal support services und +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 9 +Vote No. +Items +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the activities of the Canadian Conservation In +itage Information Network and the Canadian Aud +Office; +(b) activities undertaken under the Capital Experi +(c) the provision of internal support services und +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year from the provision of servic +al Experience Canada — revenues that it receives in +provision of those services +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, including the provision of goods and +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS A +AFFAIRS +Ministère des Relations Couronne-Autochtones et d +1b +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or ot +formed on property that is not federal property and +respect of that property +– Authority to provide, in respect of Indian and Inuit ec +activities, for the capacity development for Indians a +ing of materials and equipment +– Authority to sell electric power to private consumers +when alternative local sources of supply are not ava +with terms and conditions approved by the Governo +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 10 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from the provision of internal support services unde +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +1b +– Operating expenditures +– Authority to make recoverable expenditures in relati +the Canada Pension Plan and the Employment Insur +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from +(a) the provision of services to assist provinces in +provincial programs funded under Labour Marke +ments; +(b) the provision of internal support services und +Act; +(c) any amount charged to a Crown corporation u +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporatio +(d) the portion of the Government Employees Co +mental or agency subrogated claim settlements r +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1b +– Program expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from the provision of internal support services unde +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 11 +Vote No. +Items +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1b +– Operating expenditures +– Canada’s share of expenses of the international fishe +– Authority to provide free office accommodation for t +commissions +– Authority to make recoverable advances in the amou +international fisheries commissions of joint cost pro +– Authority to make recoverable advances for transpo +other shipping services performed for individuals, o +er governments in the course of, or arising out of, th +in navigation, including aids to navigation and shipp +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) in the course of, or arising from, the activities +Guard; and +(b) from the provision of internal support service +that Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +– Authority to make payments to provinces, municipal +authorities as contributions towards construction do +– Authority for the purchase and disposal of commerc +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEV +Ministère des Affaires étrangères, du Commerce et d +1b +– Operating expenditures, including those related to th +Canada’s representatives abroad, to the staff of thos +the assignment of Canadians to the staffs of internat +– Authority to make recoverable advances to internatio +amounts not exceeding the amounts of the shares o +– Expenditures in respect of the provision of office acc +ternational Civil Aviation Organization +– Authority to make recoverable expenditures for assis +of distressed Canadian citizens and Canadian reside +cluding their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from +(a) trade and education fairs; +(b) departmental publications; and +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 12 +Vote No. +Items +(c) the following services: +(i) training services provided by the Canadian +tute, +(ii) trade missions and other international bus +vices, +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other de +cies, Crown corporations and non-federal org +(vi) specialized consular services +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, including payments for other specifie +provision of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and ass +ternational security, international development a +20b +– Pursuant to subsection 12(2) of the International Dev +stitutions) Assistance Act, the amount of financial as +Minister of Foreign Affairs, in consultation with the +way of direct payments for the purpose of contribut +financial institutions may not exceed $335,601,748 in +35b +– The writing off, as referred to in subsection 25(2) of t +tion Act, of eight debts due to His Majesty in right of +to $66,906 related to posting loans and security dep +DEPARTMENT OF HEALTH +Ministère de la Santé +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the provision of services or the sale of produc +well-being and to regulatory activities; and +(b) the provision of internal support services und +Act +– Authority to enter into commitments in the fiscal yea +Vote up to an amount that does not, at any time dur +ceed the total unencumbered balance available out +(a) any appropriation by Parliament for the fiscal +of the Department, +(b) any item included in estimates before the Hou +fiscal year for Vote 1, 5 or 10 of the Department, +(c) any revenues referred to in paragraph 32(1)(d +istration Act of the Department +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 13 +Vote No. +Items +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, in the form of monetary payments or +or services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1b +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or ot +formed on property that is not federal property and +respect of that property +– Authority to provide, in respect of Indian and Inuit ec +activities, for the capacity development for Indians a +ing of materials and equipment +– Authority to sell electric power to private consumers +when alternative local sources of supply are not ava +with terms and conditions approved by the Governo +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from +(a) the provision of services or the sale of produc +tection and medical services; and +(b) the provision of internal support services und +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +– Expenditures on buildings, works, land and equipme +and ownership of which +(a) may be transferred to provincial governments +tions approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups o +dians at the discretion of the Minister of Indigeno +– Expenditures on buildings, works, land and equipme +federal property +– Authority to make recoverable expenditures on road +amounts not exceeding the shares of provincial gov +tures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, in the form of monetary payments or +or services +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 14 +Vote No. +Items +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the provision of internal support services und +Act, and the provision of internal support service +lectual Property Office; +(b) activities and operations related to communic +Communications Research Centre; +(c) services and insolvency processes under the B +cy Act at the Office of the Superintendent of Ban +(d) activities and operations carried out by Corpo +the Canada Business Corporations Act, the Board +Canada Cooperatives Act and the Canada Not-fo +and +(e) services and regulatory processes for merger +matters, including pre-merger notifications, adva +and written opinions, under the Competition Act +reau +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the provision of mandatory legal services to f +agencies; +(b) the provision to Crown corporations, non-fed +ternational organizations of optional legal service +with the Department’s mandate; and +(c) the provision of internal support services und +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 15 +Vote No. +Items +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1b +– Operating expenditures +– Authority for total commitments, subject to allotmen +of $52,571,272,691 for the purposes of Votes 1, 5 and +regardless of the year in which the payment of those +due (of which it is estimated that $28,418,149,125 w +in future years) +– Authority, subject to the direction of the Treasury Bo +expenditures or advances in respect of materials su +formed on behalf of, individuals, corporations, outsi +al departments and agencies and other government +– Payments +(a) in respect of pension, insurance and social se +arrangements for employees locally engaged out +(b) in respect of the administration of such progr +cluding premiums, contributions, benefit paymen +penditures made in respect of such employees a +that the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +including from the provision of internal support serv +of that Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates +and the Explosives Regulations, 2013; +(c) training and certification activities related to t +referred to in paragraph (b); +(d) research, consultation, testing, analysis and a +and research products as part of the departmenta +(e) the provision of internal support services und +nancial Administration Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY +Ministère de la Sécurité publique et de la Protection +1b +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +including from the provision of internal support serv +of that Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouve +1b +– Operating expenditures for the provision of accomm +central services +– Authority to make recoverable expenditures in relati +the Canada Pension Plan, the Employment Insuranc +Property Management Act +– Authority to expend revenues that it receives during +from the provision of accommodation, common and +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services u +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1b +– Operating expenditures +– Authority for the Minister of the Environment to eng +quired by different Boards at the remuneration that +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from the provision of internal support services unde +and from the provision of services, the sale of inform +lection of entrance fees, the granting of leases or the +other authorizations, including +(a) research, analysis and scientific services; +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 17 +Vote No. +Items +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring ser +oil sands; +(e) fees for entry to federal real property or feder +(f) permits; and +(g) services in respect of federal real property or +cluding the granting of surface leases to oil and g +issuance of licences for grazing +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +– Authority to make payments to provinces and munic +towards construction done by those bodies +– Authority to make recoverable advances not exceedi +shares of provincial and outside agencies of the cos +ing expenditures on other than federal property +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, including ones to developing countrie +eral Fund for the Implementation of the Montreal Pr +monetary payments or the provision of goods, equi +DEPARTMENT OF TRANSPORT +Ministère des Transports +1b +– Operating expenditures +– Authority to make expenditures on other than federa +of, or arising out of the exercise of jurisdiction in, ae +– Authority for the payment of commissions for reven +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services u +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1b +– Operating expenditures +– Expenditures related to the upkeep of real property o +including engineering and other investigatory plann +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 18 +Vote No. +Items +add tangible value to the property, payment of taxes +utilities +– Expenditures related to, subject to the approval of th +(a) necessary remedial work on properties constr +firm price contracts and sold under the Veterans +V-4), to correct defects for which neither the vete +may be held financially responsible; and +(b) other work on other properties that is require +tor’s interest or right in those properties +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +amount listed for any grant may be increased or dec +approval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICA +Ministère de la Diversification de l’économie de l’Ou +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR +QUEBEC +Agence de développement économique du Canada +Québec +1b +– Operating expenditures +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR NO +Agence fédérale de développement économique po +1b +– Operating expenditures +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 19 +Vote No. +Items +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique po +1b +– Operating expenditures +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS +Centre d’analyse des opérations et déclarations fina +1b +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1b +– Program expenditures, including payments in respec +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during +from its activities +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfugié +1b +– Program expenditures +IMPACT ASSESSMENT AGENCY OF CANADA +Agence canadienne d’évaluation d’impact +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the conduct of assessments by a review pane +(b) the provision of internal support services und +Act +INTERNATIONAL JOINT COMMISSION (CANADIAN SE +Commission mixte internationale (section canadienn +1b +– Program expenditures +– Expenses of the Canadian Section, including salaries +– Expenses of studies, surveys and investigations by t +ternational References +– Expenses of the Commission under the Canada-Unit +Water Quality Agreement +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +1b +– Operating expenditures +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 20 +Vote No. +Items +that it incurs in that fiscal year — revenues that it rec +from +(a) the provision of access to the collection and t +rials from the collection; and +(b) the provision of internal support services und +Act +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1b +– Payments to the corporation in respect of the costs o +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation servi +transportation services between Nova Scotia and Ne +Labrador and related vessels, terminals and infrastr +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1b +– Payments to the Corporation for operating expenditu +NATIONAL CAPITAL COMMISSION +Commission de la capitale nationale +5b +– Payments to the Commission for capital expenditure +NATIONAL FILM BOARD +Office national du film +1b +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1b +– Payments to the Gallery for operating and capital ex +NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY +Musée national des sciences et de la technologie +1b +– Payments to the Museum for operating and capital e +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1b +– Operating expenditures +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +– Contributions, including the provision of goods and +Meter Telescope +NATURAL SCIENCES AND ENGINEERING RESEARCH C +Conseil de recherches en sciences naturelles et en g +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fisca +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 21 +Vote No. +Items +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1b +– Operating expenditures +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +10b +– The grants listed in any of the Estimates for the fisca +– Contributions +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1b +– Program expenditures +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS +Bureau du directeur des poursuites pénales +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +(a) the provision of prosecution and prosecution- +(b) the provision to Crown corporations, non-fed +ternational organizations of optional prosecution +services that are consistent with the Office’s man +(c) the provision of internal support services und +Act +OFFICES OF THE INFORMATION AND PRIVACY COMM +Commissariats à l’information et à la protection de l +1b +– Program expenditures — Office of the Information C +5b +– Program expenditures — Office of the Privacy Comm +– Contributions — Office of the Privacy Commissioner +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from the provision of internal support services unde +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANA +Agence de développement économique du Pacifiqu +5b +– The grants listed in any of the Estimates for the fisca +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fisca +– Contributions, including +(a) expenditures on other than federal property; a +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 22 +Vote No. +Items +(b) payments to provinces and municipalities as +the cost of undertakings carried out by those bod +5b +– Capital expenditures +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du Cana +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +the provision of services to process record suspensi +sons convicted of offences under federal Acts and re +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1b +– Program expenditures, including +(a) operating expenditures of Commissions of Inq +vided for; +(b) contributions in respect of costs incurred by p +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residenc +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +from +(a) the provision of intelligence analysis training; +(b) the provision of internal support services und +Act +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +the sale of products, the provision of inspection serv +internal support services under section 29.2 of that A +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +amount listed for any grant may be increased or dec +approval of the Treasury Board +– Contributions +REGISTRAR OF THE SUPREME COURT OF CANADA +Registraire de la Cour suprême du Canada +1b +– Program expenditures +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 23 +Vote No. +Items +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +including from the provision of internal support serv +of that Act +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fisca +amount listed for any grant may be increased or dec +approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year from the provision of inform +vices under the Shared Services Canada Act — reve +that fiscal year from the provision of those services +SOCIAL SCIENCES AND HUMANITIES RESEARCH COU +Conseil de recherches en sciences humaines +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fisca +STATISTICS CANADA +Statistique Canada +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +that it incurs in that fiscal year — revenues that it rec +including from the provision of internal support serv +of that Act +TELEFILM CANADA +Téléfilm Canada +1b +– Payments to the corporation to be used for the purp +film Canada Act +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1b +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of th +tion Act, to expend in the fiscal year — in order to of +incurs in that fiscal year — revenues that it receives +the provision of internal support services under sect +from its other activities +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 24 +Vote No. +Items +– The payment to each member of the King’s Privy Co +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid u +rounded down to the nearest hundred dollars under +ment of Canada Act, to ministers of State who presi +State +10b +Government-wide Initiatives +– Authority granted to the Treasury Board to supplem +tion for the fiscal year in support of the implementat +ment initiatives in the federal public administration +15b +Compensation Adjustments +– Authority granted to the Treasury Board to supplem +tion for the fiscal year that may need to be partially +sult of adjustments made to terms and conditions of +of the federal public administration, including the Ro +Police, as well as of members of the Canadian Force +the Governor in Council and employees of Crown co +subsection 83(1) of the Financial Administration Act +20b +Public Service Insurance +– Payments, in respect of insurance, pension or benef +rangements, or in respect of the administration of su +rangements, including premiums, contributions, ben +penditures made in respect of the federal public adm +of it, and in respect of any other persons that the Tre +– Authority to expend any revenues or other amounts +of insurance, pension or benefit programs or other a +(a) to offset premiums, contributions, benefits, fe +tures in respect of those programs or arrangeme +(b) to provide for the return to eligible employees +under subsection 96(3) of the Employment Insura +25b +Operating Budget Carry Forward +– Authority granted to the Treasury Board to supplem +tion for the fiscal year by reason of the operating bu +the previous fiscal year +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1b +– Payments to the corporation in respect of the costs o +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail +Canada in accordance with contracts entered into pu +(c)(i) of Transport Vote 52d, Appropriation Act No. 1 +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1b +– Payments to the Authority for the discharge of its ma +Letters Patent and the Canada-Michigan Crossing Ag +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 + +Page 25 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (B) 2022-2023, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1b +– Paiements à l’Administration pour les dépenses d +dépenses en capital +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’ÉVALUATION D’IMPACT +Impact Assessment Agency of Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la réalisation d’évaluations par une commis +b) la prestation de services de soutien interne +de cette loi. +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU C +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for th +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +5b +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la vente de produit +vices d’inspection et de la prestation de services +vertu de l’article 29.2 de cette loi +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +lʼapprobation du Conseil du Trésor +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANA +Atlantic Canada Opportunities Agency +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for North +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +AGENCE PARCS CANADA +Parks Canada Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +5b +– Dépenses en capital +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5b +– Dépenses en capital +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1b +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +1b +– Dépenses de fonctionnement +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les droits d’accès à la collection et les frais d +ments de celle-ci; +b) la prestation de services de soutien interne +de cette loi. +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1b +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagé +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services de poursuites et les services co +b) les services de poursuites et les services co +mandat du Bureau — fournis de manière facu +d’État et à des organisations non fédérales ou +c) les services de soutien internes fournis en v +cette loi. +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLAR +DU CANADA +Financial Transactions and Reports Analysis Cen +1b +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ses activités, notam +services de soutien internes en vertu de l’article 2 +CHAMBRE DES COMMUNES +House of Commons +1b +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +1b +– Dépenses du programme +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1b +– Dépenses du programme — Commissariat à l’info +5b +– Dépenses du programme — Commissariat à la pr +– Contributions — Commissariat à la protection de +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES DROITS DE LA PE +Canadian Human Rights Commission +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIR +Canadian Nuclear Safety Commission +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +COMMISSION CIVILE D’EXAMEN ET DE TRAITEMEN +RELATIVES À LA GENDARMERIE ROYALE DU CA +Civilian Review and Complaints Commission for +Mounted Police +1b +– Dépenses du programme +COMMISSION DE LA CAPITALE NATIONALE +National Capital Commission +5b +– Paiements à la Commission pour les dépenses en +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1b +– Dépenses du programme +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1b +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +des demandes de suspension du casier présentée +condamnées pour des infractions à des lois ou rè +COMMISSION MIXTE INTERNATIONALE (SECTION +International Joint Commission (Canadian Sectio +1b +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +mission en vertu du mandat international qui lui +– Dépenses faites par la Commission en vertu de l’A +les États-Unis relatif à la qualité de l’eau dans les +CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOM +CANADIENNES +Canadian Radio-television and Telecommunicatio +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci au titre du Règlement de 2010 sur les d +tion, du Règlement de 1997 sur les droits de licen +Règlement sur les droits relatifs aux télécommun +dans le cadre de ses autres activités, jusqu’à conc +prouvés par le Conseil du Trésor +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1b +– Paiements au Conseil devant servir aux fins géné +de la Loi sur le Conseil des Arts du Canada +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1b +– Dépenses de fonctionnement +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +cope de trente mètres +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1b +– Paiements à la société pour les dépenses de fonct +penses en capital +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +perçues au cours de celui-ci qui proviennent nota +de services de soutien internes en vertu de l’artic +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1b +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société pour les services de transp +de transport maritime entre la Nouvelle-Écosse e +dor, et les navires, terminaux et infrastructures co +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience intern +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1b +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +sor, des engagements totalisant 52 571 272 691 $ +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +et 10 du ministère, quelle que soit l’année au cou +tué tout paiement afférent à l’un ou l’autre de ces +est estimé qu’une tranche de 28 418 149 125 $ de +années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ext +ministères ou organismes fédéraux et d’autres ad +vices rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +les employés recrutés sur place à l’extérieur d +personnes déterminées par le Conseil du Trés +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) les activités de pâturage et de reproduction +rages communautaires; +c) l’administration du programme « Agri-stabi +d) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière o +et organismes fédéraux; +b) les services juridiques — conformes au ma +nis de manière facultative à des sociétés d’Éta +non fédérales ou internationales; +c) les services de soutien internes fournis en v +cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien interne +de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +aucun moment pendant l’exercice, dépasser le to +disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +la centaine de dollars inférieure en application de +Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1b +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1b +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1b +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’en +conseils dont les commissions peuvent avoir bes +des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de lʼarticle 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +– Autorisation de faire des paiements aux province +titre de contributions aux travaux de construction +nistrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des or +des organismes de l’extérieur, y compris les dépe +propriétés n’appartenant pas au gouvernement fé +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dével +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +lite et l’insolvabilité, au Bureau du surintendan +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +Loi canadienne sur les coopératives et de la Lo +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develo +1b +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +fectés par le gouvernement canadien au personn +tionaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation d +tionale +– Autorisation d’effectuer des dépenses recouvrabl +et résidents canadiens qui se trouvent en difficult +leurs personnes à charge, et pour rapatrier ces pe +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +du commerce international, +(iii) les services de développement des inv +(iv) les services de télécommunication inte +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +niture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +rité internationale, le développement internati +20b +– Aide financière fournie par le ministre des Affaire +tion avec le ministre des Finances, à titre de cont +financières internationales pour l’exercice 2022-2 +au paragraphe 12(2) de la Loi d’aide au développ +tutions financières), ne dépasse pas 335 601 748 $ +35b +– Radiation, au titre du paragraphe 25(2) de la Loi su +publiques, de huit dettes relatives à des dépôts d +l’affectation, dues à Sa Majesté du chef du Canad +66 906 $ +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1b +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1b +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +– Autorisation de faire des avances recouvrables po +port et d’arrimage et d’autres services de la mari +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +compris les aides à la navigation et à la navigatio +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien interne +de cette loi. +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contribu +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Services +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1b +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bi +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Se +1b +– Dépenses de fonctionnement pour la prestation d +locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada, de la Loi sur l’as +Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 43 +No du crédit +Postes +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +OFFICE NATIONAL DU FILM +National Film Board +1b +– Dépenses du programme +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +REGISTRAIRE DE LA COUR SUPRÊME DU CANADA +Registrar of the Supreme Court of Canada +1b +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses aut +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +Parlement du Canada +10b +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matièr +15b +Rajustements à la rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice qui peut nécessiter un financemen +suite de rajustements effectués aux modalités de +l’administration publique fédérale, notamment la +Canada, des membres des Forces canadiennes, d +par le gouverneur en conseil et des employés des +du paragraphe 83(1) de la Loi sur la gestion des f +20b +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +sonnes déterminées par le Conseil du Trésor, pai +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 44 +No du crédit +Postes +cadre des programmes d’assurance, de pension, +d’autres ententes — ou de l’administration de ces +tentes —, notamment au titre des primes, contrib +ciaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +le cadre des programmes d’assurance, de pensio +d’autres ententes : +a) pour compenser notamment les primes, co +ciaux, frais et autres dépenses liés à ces progr +tentes; +b) pour rembourser les employés admissibles +graphe 96(3) de la Loi sur l’assurance-emploi, +primes retenues. +25b +Report du budget de fonctionnement +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +l’exercice précédent +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1b +– Dépenses du programme +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1b +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +tirés, au cours de l’exercice, des activités des déte +caisse +– Autorisation d’exploiter des cantines dans les éta +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inc +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels dét +b) aux personnes à charge de détenus — libér +suite de leur participation à de telles activités. +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en +entente avec le gouvernement de toute province +a) de l’incarcération, dans les établissements d +sonnes condamnées ou transférées dans un p +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 45 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +soutien internes en vertu de l’article 29.2 de cette +SERVICES PARTAGÉS CANADA +Shared Services Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +de technologie de l’information au titre de la Loi +Canada, les recettes perçues au cours de celui-ci +prestation de ces services +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1b +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1b +– Paiements à la Société pour les dépenses de fonc +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1b +– Paiements à la Société pour les dépenses de fonc +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +STATISTIQUE CANADA +Statistics Canada +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +TÉLÉFILM CANADA +Telefilm Canada +1b +– Paiements à la société devant servir aux fins prév +Canada +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 46 +No du crédit +Postes +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1b +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +dits +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 1 (French) + +Page 47 +SCHEDULE 2 +Based on the Supplementary Estimates (B), 2022–23, the amoun +items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2024 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) fees, related to border operations, for the provi +use of a facility or for a product, right or privilege; +(b) payments received under contracts entered int +5b +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +5b +– Capital expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 2 + +Page 48 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (B) 2022-2023, +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2024, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5b +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5b +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 20: Appropriation Act No. 4, 2022–23 +SCHEDULE 2 (French) + +Page 49 + +Page 50 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-39_4.txt b/task6_model_deployment/assets/C-39_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..3897499b63217159c09e7f0c457f96aa5cea9256 --- /dev/null +++ b/task6_model_deployment/assets/C-39_4.txt @@ -0,0 +1,49 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 1 +An Act to amend An Act to amend the +Criminal Code (medical assistance in dying) +ASSENTED TO +MARCH 9, 2023 +BILL C-39 + +Page 2 +SUMMARY +This enactment amends An Act to amend the Criminal Code +(medical assistance in dying) to delay, until March 17, 2024, the +repeal of the exclusion from eligibility for receiving medical as- +sistance in dying in circumstances where the sole underlying +medical condition identified in support of the request for medical +assistance in dying is a mental illness. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 1 +An Act to amend An Act to amend the Criminal Code +(medical assistance in dying) +[Assented to 9th March, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +2021, c. 2 +An Act to amend the Criminal +Code (medical assistance in +dying) +1 Section 6 of An Act to amend the Criminal +Code (medical assistance in dying) is replaced +by the following: +March 17, 2024 +6 Subsection 1(2.1) comes into force on March 17, +2024. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 + +Page 4 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-3_4.txt b/task6_model_deployment/assets/C-3_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..b493d84cbb9447652cbcc19774ca5c633f837dc7 --- /dev/null +++ b/task6_model_deployment/assets/C-3_4.txt @@ -0,0 +1,316 @@ +Page 1 +First Session, Forty-fourth Parliament, +70 Elizabeth II, 2021 +STATUTES OF CANADA 2021 +CHAPTER 27 +An Act to amend the Criminal Code and the +Canada Labour Code +ASSENTED TO +DECEMBER 17, 2021 +BILL C-3 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to, among other +things, +(a) create an offence of intimidating a person in order to im- +pede them from obtaining health services, intimidating a +health professional in order to impede them in the perfor- +mance of their duties or intimidating a person who assists a +health professional in order to impede the person in provid- +ing that assistance; +(b) create an offence of obstructing or interfering with a per- +son’s lawful access to a place at which health services are +provided, subject to a defence of attending at the place for +the purpose only of obtaining or communicating information; +and +(c) add the commission of an offence against a person who +was providing health services and the commission of an of- +fence that had the effect of impeding another person from +obtaining health services as aggravating sentencing factors +for any offence. +It also amends the Canada Labour Code to, among other things, +(a) extend the period during which an employee may take a +leave of absence from employment in the event of the death +of a child and provide for the entitlement of an employee to a +leave of absence in the event of the loss of an unborn child; +(b) repeal the personal leave that an employee may take to +treat their illness or injury; +(c) provide that an employee may earn and take up to +10 days of medical leave of absence with pay in a calendar +year; and +(d) authorize the Governor in Council to make regulations to +modify, in certain circumstances, the provisions respecting +medical leave of absence with pay. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021 + +Page 3 +70 ELIZABETH II +CHAPTER 27 +An Act to amend the Criminal Code and the Canada +Labour Code +[Assented to 17th December, 2021] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1 Paragraph (a) of the definition offence in sec- +tion 183 of the Criminal Code is amended by +adding the following after subparagraph (lxxi): +(lxxi.1) section 423.2 (intimidation — health ser- +vices), +2 The Act is amended by adding the following af- +ter section 423.1: +Intimidation — health services +423.2 (1) Every person commits an offence who en- +gages in any conduct with the intent to provoke a state of +fear in +(a) a person in order to impede them from obtaining +health services from a health professional; +(b) a health professional in order to impede them in +the performance of their duties; or +(c) a person, whose functions are to assist a health +professional in the performance of the health profes- +sional’s duties, in order to impede that person in the +performance of those functions. +Obstruction or interference with access +(2) Every person commits an offence who, without lawful +authority, intentionally obstructs or interferes with an- +other person’s lawful access to a place at which health +services are provided by a health professional. +2021 + +Page 4 +Punishment +(3) Every person who commits an offence under subsec- +tion (1) or (2) is +(a) guilty of an indictable offence and liable to impris- +onment for a term of not more than 10 years; or +(b) guilty of an offence punishable on summary con- +viction. +Defence +(4) No person is guilty of an offence under subsection (2) +by reason only that they attend at or near, or approach, a +place referred to in that subsection for the purpose only +of obtaining or communicating information. +Definition of health professional +(5) In this section, health professional means a person +who is entitled under the laws of a province to provide +health services. +3 Paragraph (c) of the definition secondary desig- +nated offence in section 487.04 of the Act is amend- +ed by adding the following after subpara- +graph (xi): +(xi.01) subsection 423.2(1) (intimidation — health +services), +4 (1) Subsection 515(4.1) of the Act is amended by +adding the following after paragraph (b.1): +  +(b.11) an offence under subsection 423.2(1) (intimida- +tion — health services), +2021 +Chapter 27: An Act to amend the Criminal Code and the Canada Labour Code +Criminal Code +Sections 2-4 + +Page 5 +(2) Paragraph 515(4.3)(b) of the Act is replaced by +the following: +(b) an offence described in section 264 or 423.1 or sub- +section 423.2(1); +5 (1) Paragraph 718.2(a) of the Act is amended by +adding the following after subparagraph (iii.1): +(iii.2) evidence that the offence was committed +against a person who, in the performance of their +duties and functions, was providing health services, +including personal care services, +(2) Paragraph 718.2(a) of the Act is amended by +striking out “or” at the end of subparagraph (v), +by adding “and” at the end of subparagraph (vi) +and by adding the following after subpara- +graph (vi): +(vii) evidence that the commission of the offence +had the effect of impeding another person from ob- +taining health services, including personal care ser- +vices, +R.S., c. L-2 +Canada Labour Code +6 Paragraph 206.6(1)(a) of the Canada Labour +Code is repealed. +6.1 Subsection 210(1) of the Act is replaced by the +following: +Employee entitled +210 (1) Except when subsection (1.01) or (1.02) applies, +every employee is entitled to and shall be granted, in the +event of the death of a member of their immediate family +or a family member in respect of whom the employee is, +at the time of the death, on leave under section 206.3 or +206.4, a leave of absence from employment of up to 10 +days that may be taken during the period that begins on +the day on which the death occurs and ends six weeks af- +ter the latest of the days on which any funeral, burial or +memorial service of that deceased person occurs. +Employee entitled — child +(1.01) Every employee is entitled to and shall be grant- +ed, in the event of the death of a child of the employee or +the death of a child of their spouse or common-law +2021 +Chapter 27: An Act to amend the Criminal Code and the Canada Labour Code +Criminal Code +Sections 4-6.1 + +Page 6 +partner, a leave of absence from employment of up to +eight weeks that may be taken during the period that be- +gins on the day on which the death occurs and ends 12 +weeks after the latest of the days on which any funeral, +burial or memorial service of the child occurs. +Employee entitled — stillbirth +(1.02) Every employee is entitled to and shall be grant- +ed, in the event of a stillbirth experienced by them or +their spouse or common-law partner or where they +would have been a parent, as defined in subsection +206.7(1), of the child born as a result of the pregnancy, a +leave of absence from employment of up to eight weeks +that may be taken during the period that begins on the +day on which the stillbirth occurs and ends 12 weeks after +the latest of the days on which any funeral, burial or +memorial service in respect of the stillbirth occurs. +Definitions +(1.03) The following definitions apply in subsections +(1.01) and (1.02). +child means +(a) a person who is under 18 years of age; or +(b) a person in respect of whom the employee or their +spouse or common-law partner, as the case may be, is +entitled to the Canada caregiver credit under para- +graph 118(1)(d) of the Income Tax Act. (enfant) +stillbirth means the complete expulsion or extraction of +a fetus from a person on or after the twentieth week of +pregnancy or after the fetus has attained at least 500 g, +without any breathing, beating of the heart, pulsation of +the umbilical cord or movement of voluntary muscle +from the fetus after the expulsion or extraction. (morti- +naissance) +7 (1) Subsection 239(2) of the Act is replaced by +the following: +Leave with pay +(1.2) An employee earns, +(a) in the case of an employee whose employment +with an employer begins on or before the day on which +this subsection comes into force, in the calendar year +in which this subsection comes into force, after com- +pleting 30 days of continuous employment with the +employer, three days of medical leave of absence with +pay and, after 60 days of continuous employment with +the employer, at the beginning of each month after +completing one month of continuous employment +2021 +Chapter 27: An Act to amend the Criminal Code and the Canada Labour Code +Canada Labour Code +Sections 6.1-7 + +Page 7 +with the employer, one day of medical leave of absence +with pay, up to a maximum of 10 days; +(b) in the case of an employee whose employment +with an employer begins after the day on which this +subsection comes into force, in the calendar year dur- +ing which they were employed, after completing 30 +days of continuous employment with the employer, +three days of medical leave of absence with pay and, +after 60 days of continuous employment with the em- +ployer, at the beginning of each month after complet- +ing one month of continuous employment with the +employer, one day of medical leave of absence with +pay, up to a maximum of 10 days; and +(c) in each subsequent calendar year, at the beginning +of each month after completing one month of continu- +ous employment with the employer, one day of medi- +cal leave of absence with pay, up to a maximum of 10 +days. +Rate of wages +(1.3) Each day of medical leave of absence with pay that +an employee takes must be paid at their regular rate of +wages for their normal hours of work, and that pay is for +all purposes considered to be wages. +Annual carry forward +(1.4) Each day of medical leave of absence with pay that +an employee does not take in a calendar year is to be car- +ried forward to January 1 of the following calendar year +and decreases, by one, the maximum number of days +that can be earned in that calendar year under subsec- +tion (1.2). +Division of leave with pay +(1.5) The medical leave of absence with pay may be tak- +en in one or more periods. The employer may require +that each period of leave be of not less than one day’s du- +ration. +Certificate — leave with pay +(1.6) The employer may, in writing and no later than +15 days after the return to work of an employee who has +taken a medical leave of absence with pay of at least five +consecutive days, require the employee to provide a cer- +tificate issued by a health care practitioner certifying that +the employee was incapable of working for the period of +their medical leave of absence with pay. +Certificate — leave without pay +(2) If a medical leave of absence without pay is three +days or longer, the employer may require that the em- +ployee provide a certificate issued by a health care +2021 +Chapter 27: An Act to amend the Criminal Code and the Canada Labour Code +Canada Labour Code +Section +7 + +Page 8 +practitioner certifying that the employee was incapable of +working for the period of their medical leave of absence +without pay. +(2) Subsection 239(13) of the Act is replaced by the +following: +Regulations +(13) The Governor in Council may make regulations +(a) defining terms for the purposes of this Division, +including “regular rate of wages” and “normal hours of +work”; and +(b) modifying any provision of this Division respect- +ing the medical leave of absence with pay for the pur- +poses of applying this Division to any class of employ- +ees if, in the opinion of the Governor in Council, +(i) the application of the provision without the +modification would be unreasonable or inequitable +in respect of the employees in that class or their +employers, due to the work practices of that class, +and +(ii) those employees will, despite the modification, +earn periods of medical leave of absence with pay at +a rate that is substantially equivalent to the rate +provided for in subsection (1.2). +Coming into Force +30th day after royal assent +8 (1) Sections 1 to 5 come into force on the 30th +day after the day on which this Act receives royal +assent. +Order in council +(2) Sections 6 and 7 come into force on a day to be +fixed by order of the Governor in Council. +Order in council +(3) Section 6.1 comes into force on a day to be +fixed by order of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021 +Chapter 27: An Act to amend the Criminal Code and the Canada Labour Code +Canada Labour Code +Sections 7-8 + +Page 9 + +Page 10 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-41_4.txt b/task6_model_deployment/assets/C-41_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e0a47479a378acc0775f97e99ced5959c4e657cc --- /dev/null +++ b/task6_model_deployment/assets/C-41_4.txt @@ -0,0 +1,634 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 14 +An Act to amend the Criminal Code and to +make consequential amendments to other +Acts +ASSENTED TO +JUNE 20, 2023 +BILL C-41 + +Page 2 +SUMMARY +This enactment amends the Criminal Code in order to create a +regime under which the Minister of Public Safety and Emergen- +cy Preparedness may authorize an eligible person to carry out, in +a geographic area that is controlled by a terrorist group and for +certain purposes, activities that otherwise would be prohibited +under paragraph 83.03(b) of that Act (which becomes subsection +83.03(2)). It also makes consequential amendments to other +Acts. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 14 +An Act to amend the Criminal Code and to make con- +sequential amendments to other Acts +[Assented to 20th June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +2001, c. 41, s. 4; 2019, c. 25, s. 16(E) +1 Section 83.03 of the Criminal Code is replaced +by the following: +Providing, making available, etc., property or services +for terrorist purposes +83.03 (1) Every person is guilty of an indictable offence +and liable to imprisonment for a term of not more than +10 years who, directly or indirectly, wilfully and without +lawful justification or excuse, collects property or pro- +vides, invites a person to provide or makes available +property or financial or other related services, intending +that they be used, or knowing that they will be used, in +whole or in part, for the purpose of facilitating or carry- +ing out any terrorist activity, or for the purpose of bene- +fiting any person who is facilitating or carrying out such +an activity. +Providing, making available, etc., property or services +— use by terrorist group +(2) Every person is guilty of an indictable offence and li- +able to imprisonment for a term of not more than 10 +years who, directly or indirectly, wilfully and without +lawful justification or excuse, collects property or pro- +vides, invites a person to provide or makes available +property or financial or other related services, knowing +that, in whole or part, they will be used by or will benefit +a terrorist group. +Exception — authorization +(3) Subsection (2) does not apply to a person who carries +out any of the acts referred to in that subsection under +2021-2022-2023 + +Page 4 +and in accordance with an authorization granted under +section 83.032. +Exception — humanitarian assistance activities +(4) Subsections (1) and (2) do not apply to a person who +carries out any of the acts referred to in those subsections +for the sole purpose of carrying out humanitarian assis- +tance activities conducted under the auspices of impartial +humanitarian organizations in accordance with interna- +tional law while using reasonable efforts to minimize any +benefit to terrorist groups. +Definition of Public Safety Minister +83.031 (1) In sections 83.032 to 83.0392, Public Safety +Minister means the Minister of Public Safety and Emer- +gency Preparedness. +Designation +(2) Any Minister referred to in any of sections 83.032 to +83.0392 may designate a person to exercise a power, or +perform a duty or function, conferred on that Minister +under those sections. +Authorization +83.032 (1) On application, the Public Safety Minister +may authorize an eligible person to carry out, in a speci- +fied geographic area that is controlled by a terrorist +group, a specified activity that would otherwise be pro- +hibited under subsection 83.03(2) — or a specified class of +such activities — for any specified purpose from among +the following: +(a) providing or supporting the provision of health +services; +(b) providing or supporting the provision of education +services; +(c) providing or supporting the provision of programs +to assist individuals in earning a livelihood; +(d) providing or supporting the provision of programs +to promote or protect human rights; +(e) providing or supporting the provision of services +related to immigration, including services related to +the resettlement of individuals and the safe passage of +individuals from one geographic area to another; and +(f) supporting any operations of a federal minister or +a department or agency of the Government of Canada +that are conducted for a purpose other than one set +out in any of paragraphs (a) to (e). +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 5 +Control +(2) For the purposes of this section, a terrorist group +controls a geographic area if the group exerts sufficient +influence over the area such that the carrying out, in the +area, of an activity involving property or financial or oth- +er related services could reasonably be expected to result +in the terrorist group using or benefiting from the prop- +erty or services, in whole or in part. +Minister’s obligation — information +(2.1) The Public Safety Minister must, at the request of +an eligible person or an organization, provide to that per- +son or organization information in writing about whether +an authorization is required to carry out an activity or a +class of activities in a given geographic area. +Limitation +(3) The Public Safety Minister must not, under subsec- +tion (1), authorize the making by a federal minister or a +department or agency of the Government of Canada of a +grant or contribution that is for the purpose of support- +ing any operations referred to in paragraph (1)(f). +Eligible persons +(4) A person is eligible to be granted an authorization if +they are in Canada or are a Canadian outside Canada. +Referral +(5) The Public Safety Minister may consider an applica- +tion only if it has been referred to them by +(a) the Minister of Citizenship and Immigration, if the +application is in respect of only the purpose set out in +paragraph (1)(e); +(b) the Minister of Foreign Affairs, if the application is +not in respect of the purpose set out in paragraph +(1)(e); or +(c) both of those Ministers, if the application is in re- +spect of two or more purposes set out in subsection +(1), at least one of which is the purpose set out in +paragraph (1)(e). +Conditions of referral +(6) The Minister of Foreign Affairs, the Minister of Citi- +zenship and Immigration or both of those Ministers, as +the case may be, may refer an application if they are sat- +isfied that +(a) the application meets any requirements set out in +the regulations; +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 6 +(b) the geographic area identified in the application is +controlled by a terrorist group; +(c) the activity proposed in the application is to be +carried out for any of the purposes set out in para- +graphs (1)(a) to (f); +(d) that activity responds to a real and important need +in that geographic area; and +(e) the applicant is capable of administering funds, +and reporting on that administration, in a manner +that is transparent and accountable, in circumstances +in which a terrorist group may use or benefit from +property or financial or other related services. +Deemed withdrawal +(7) An application may be deemed to be withdrawn by +the Minister or Ministers who may refer it if the appli- +cant has, within 60 days after the day on which the re- +quest is made, failed to comply with a request to provide +information that ought to have been included in the ap- +plication. +Assessment +(8) The Minister who refers an application must, as part +of the referral, set out their assessment of how the appli- +cation meets the conditions set out in paragraphs (6)(a) +to (e). +Conditions for grant +(9) The Public Safety Minister may grant the authoriza- +tion under subsection (1) if they are satisfied that +(a) there is no practical way to carry out the activity +proposed in the application without creating a risk +that, in whole or in part, a terrorist group will use or +benefit from the property or financial or related ser- +vices at issue; and +(b) the benefits of carrying out of that activity out- +weigh that risk, taking into account +(i) the referral of the Minister of Foreign Affairs, +the Minister of Citizenship and Immigration or +both of those Ministers, as the case may be, +(ii) the security review conducted by the Public +Safety Minister under subsection (10), +(iii) any mitigation measures to minimize that risk, +and any other terms and conditions, that may be in- +cluded in the authorization, and +(iv) any other factor that the Public Safety Minister +considers appropriate in the circumstances. +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 7 +Security review +(10) In conducting a security review, the Public Safety +Minister must assess the impact of granting the autho- +rization on the financing of terrorism, and in doing so +may consider, among other factors, +(a) whether the applicant or any person who is to be +involved in carrying out the activity proposed in the +application has any links to a terrorist group; +(b) the likelihood that the applicant or any person +who is to be involved in carrying out that activity will +be acting for the benefit of, at the direction of or in as- +sociation with a terrorist group in carrying out the ac- +tivity; and +(c) whether the applicant or any person who is to be +involved in carrying out that activity is being or has +been investigated for having committed a terrorism +offence or has ever been charged with a terrorism of- +fence. +Additional information +(11) The Public Safety Minister may request that the ap- +plicant provide any additional information in respect of +the application in the form and manner, and within the +period, that are specified by that Minister. If the appli- +cant fails, without reasonable excuse, to provide the in- +formation within the specified period, that Minister may +deem the application to be withdrawn. +Terms and conditions +(12) The Public Safety Minister may make the authoriza- +tion subject to any terms and conditions that, in their +opinion, are required. +Third party involvement +(13) An authorization applies not only to the person to +whom it is granted but also to any other person involved, +directly or indirectly, in carrying out a specified activity +in accordance with the authorization. +Period of validity +(14) An authorization is valid for the period of not more +than five years that is specified in the authorization. +Decisions of the United Nations Security Council +(15) In the case of an activity proposed in an application +in the course of which property or financial or other re- +lated services will be used by or will benefit a listed entity +that is subject to a sanctions regime established by the +Security Council of the United Nations, the Public Safety +Minister may authorize the carrying out of that activity +only if the Minister of Foreign Affairs confirms that +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 8 +(a) the Security Council did not intend that the activi- +ty be prohibited; +(b) the Security Council or a Committee established +by the Security Council has approved the activity in +advance; or +(c) in the opinion of the Minister of Foreign Affairs, +there is no obstacle in international law to granting +the authorization. +Statutory Instruments Act +(16) The Statutory Instruments Act does not apply to an +authorization. +Notice of refusal +83.033 (1) The Public Safety Minister, the Minister of +Foreign Affairs or the Minister of Citizenship and Immi- +gration, as the case may be, must give notice of a decision +to refuse an application made under section 83.032 to the +applicant within a reasonable time. +Waiting period — new application +(2) An applicant whose application is refused is not per- +mitted to make a new application in respect of the same +activity until the end of the 30th day after the day on +which the notice is given, unless the Minister who gave +the notice is satisfied that there has been a material +change of circumstances. +Consideration of new application without referral +(3) If the Public Safety Minister gave the notice and is +satisfied as described in subsection (2), that Minister may +consider the new application without it having been re- +ferred under subsection 83.032(5). In that case, that Min- +ister may take into account the referral of the previous +application +for +the +purposes +of +subparagraph +83.032(9)(b)(i). +Additional security reviews +83.034 At any time during the period of validity of an +authorization granted under section 83.032 or renewed +under section 83.035, the Public Safety Minister may con- +duct additional security reviews under subsection +83.032(10) in respect of any person to whom the autho- +rization applies. For the purpose of those reviews, that +Minister may request that the person to whom the autho- +rization is granted provide any additional information in +the form and manner, and within the period, that are +specified by that Minister, but the request must relate +only to the authorization or its renewal. +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 9 +Renewal of authorization +83.035 (1) The Public Safety Minister may renew an au- +thorization granted under section 83.032 for successive +periods of not more than five years each on application, +for each renewal, made within any period set out in the +regulations and before the authorization expires. +Exception +(2) Despite subsection (1), if an application for renewal +is made after the authorization expires, the Public Safety +Minister may renew the authorization if, in that Minis- +ter’s opinion, there are exceptional circumstances that +justify why the application for renewal was not made be- +fore it expired. +Amendment to authorization +83.036 (1) The Public Safety Minister may amend an +authorization granted under section 83.032 or renewed +under section 83.035, including any terms and conditions +included in it. +Exception +(2) Despite subsection (1), the Public Safety Minister is +not permitted to amend an authorization if the amend- +ment would be so significant as to change the essential +nature of the authorization, including if the amendment +would replace a purpose set out in subsection 83.032(1) +and specified in the authorization or add another such +purpose. +Supporting information +(3) The person to whom the authorization is granted +must provide to the Public Safety Minister any informa- +tion specified by that Minister in support of the amend- +ment. +Authorization — suspension and revocation +83.037 The Public Safety Minister may, at any time af- +ter granting an authorization under section 83.032, sus- +pend or revoke it or restrict its scope if +(a) a person to whom the authorization applies fails to +comply with the authorization, including any terms +and conditions included in it; +(b) the person to whom the authorization is granted +fails, without reasonable excuse, to comply with any +reporting requirements or to provide any information +requested under section 83.034; or +(c) the Public Safety Minister is no longer satisfied +that the condition set out in paragraph 83.032(9)(b) is +met. +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 10 +Assistance to Public Safety Minister +83.038 (1) The following entities may assist the Public +Safety Minister in the administration and enforcement of +sections 83.031 to 83.0392, including by collecting infor- +mation from and disclosing information to that Minister +and each other: +(a) the Canadian Security Intelligence Service; +(b) the Royal Canadian Mounted Police; +(c) the Communications Security Establishment; +(d) the Department of National Defence; +(e) the Canadian Armed Forces; +(f) the Department of Foreign Affairs, Trade and De- +velopment; +(g) the Canada Revenue Agency; +(h) the Canada Border Services Agency; +(i) the Department of Citizenship and Immigration; +and +(j) any other entity prescribed by regulation. +Use of information +(2) Any information collected or disclosed under subsec- +tion (1) must only be used for the administration and en- +forcement of sections 83.031 to 83.0392. +Compliance with subsection (2) +(3) The Public Safety Minister must take reasonable +steps to ensure that any entity assisting that Minister un- +der subsection (1) complies with subsection (2). +Judicial review +83.039 (1) The rules set out in subsection (2) apply to +judicial review proceedings in respect of decisions made +by the Public Safety Minister, the Minister of Foreign Af- +fairs or the Minister of Citizenship and Immigration un- +der sections 83.032 to 83.038. +Rules +(2) The following rules apply for the purposes of subsec- +tion (1): +(a) at any time during the proceeding, the judge must, +on the request of the relevant Minister, hear submis- +sions on evidence or other information in the absence +of the public and of the applicant and their counsel if, +in the judge’s opinion, the disclosure of the evidence +or +other +information +could +be +injurious +to +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 11 +international relations, national defence or national +security or could endanger the safety of any person; +(a.1) the judge may allow an amicus curiae who is ap- +pointed in respect of the proceeding to participate in a +hearing under paragraph (a) and to review the evi- +dence or other information that is the subject of the +hearing; +(b) the judge must ensure the confidentiality of the +evidence and other information provided by the rele- +vant Minister if, in the judge’s opinion, its disclosure +would be injurious to international relations, national +defence or national security or would endanger the +safety of any person; +(c) the judge must ensure that the applicant is provid- +ed with a summary of the evidence and other informa- +tion available to the judge that enables the applicant to +be reasonably informed of the reasons for the relevant +Minister’s decision but that does not include anything +that, in the judge’s opinion, would be injurious to in- +ternational relations, national defence or national se- +curity or would endanger the safety of any person if +disclosed; +(d) the judge must provide the applicant and the rele- +vant Minister with an opportunity to be heard; +(e) the judge may base their decision on evidence or +other information available to them even if a summary +of that evidence or other information has not been +provided to the applicant; +(f) if the judge determines that evidence or other in- +formation provided by the relevant Minister is not rel- +evant or if the relevant Minister withdraws the evi- +dence or other information, the judge must not base +their decision on that evidence or other information +and must return it to the relevant Minister; and +(g) the judge must ensure the confidentiality of all evi- +dence and other information that the relevant Minis- +ter withdraws. +Protection of information on an appeal +(3) Subsection (2) applies to any appeal of a decision +made by a judge in relation to the judicial review pro- +ceedings referred to in subsection (1) and to any further +appeal, with any necessary modifications. +Definition of judge +(4) In this section, judge means the Chief Justice of the +Federal Court or a judge of that Court designated by the +Chief Justice. +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 12 +Regulations +83.0391 The Governor in Council may, on the recom- +mendation of the Public Safety Minister, make regula- +tions +(a) respecting applications for authorization referred +to in subsection 83.032(1); +(a.1) respecting requests and the provision of infor- +mation under subsection 83.032(2.1); +(b) respecting the granting, renewal, amendment, sus- +pension, revocation or restriction of the scope of au- +thorizations by the Public Safety Minister for the pur- +poses of sections 83.032 and 83.035 to 83.037; +(c) respecting reporting by the person to whom an au- +thorization is granted under section 83.032 for the pur- +pose of ensuring compliance with the authorization +and with any terms and conditions included in it un- +der subsection 83.032(12); and +(d) prescribing any other entity for the purpose of +paragraph 83.038(1)(j). +Annual report +83.0392 (1) The Public Safety Minister must prepare +and cause to be laid before each House of Parliament, +within 90 days after the first day of January of every year, +a report on the operation of sections 83.031 to 83.0391 for +the previous calendar year. +Number of applications for authorizations +(1.1) The report under subsection (1) must set out the +number of applications for authorizations made, ap- +proved or refused in the previous calendar year. +Redactions +(1.2) If the report under subsection (1) contains any +redactions, the Public Safety Minister must forward the +unredacted report to the National Security and Intelli- +gence Committee of Parliamentarians as well as the Na- +tional Security and Intelligence Review Agency. +Comprehensive review and report +(2) A comprehensive review of sections 83.031 to 83.0391 +and their operation must be conducted by the Public +Safety Minister no later than the first anniversary of the +day on which this section comes into force. The Public +Safety Minister must cause a report to be laid before each +House of Parliament within 180 days after that first an- +niversary and every five years thereafter. +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Section +1 + +Page 13 +Plan to remedy deficiencies +(3) If the report identifies any deficiencies in sections +83.031 to 83.0391 or their operation, the report must in- +clude a plan to remedy those deficiencies — including any +proposed legislative amendments — and a timeline for its +implementation. +2004, c. 15, s. 108 +2 Subparagraph (a)(xii.2) of the definition of- +fence in section 183 of the Act is replaced by the +following: +(xii.2) subsection +83.03(1) +(providing, +making +available, etc., property or services for terrorist pur- +poses), +(xii.21) subsection 83.03(2) (providing, making +available, etc., property or services — use by terror- +ist group), +Consequential Amendments +R.S., c. C-44 +Canada Business Corporations Act +2019, c. 29, s. 101 +3 Paragraph 1(e) of the schedule to the Canada +Business Corporations Act is replaced by the fol- +lowing: +(e) subsections 83.03(1) and (2) (providing, making +available, etc., property or services for terrorist pur- +poses and providing, making available, etc., property +or services — use by terrorist group); +R.S., c. E-15 +Excise Tax Act +4 Paragraph 295(5)(d) of the Excise Tax Act is +amended by striking out “or” at the end of sub- +paragraph (xii), by adding “or” at the end of sub- +paragraph (xiii) and by adding the following af- +ter subparagraph (xiii): +(xiv) to an official solely for the purposes of a secu- +rity review under subsection 83.032(10) or section +83.034 of the Criminal Code, if the information can +reasonably be considered to be relevant to the secu- +rity review; +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Criminal Code +Sections 1-4 + +Page 14 +R.S., c. 1 (5th Supp.) +Income Tax Act +5 Paragraph 241(4)(d) of the Income Tax Act is +amended by striking out “or” at the end of sub- +paragraph (xxi), by adding “or” at the end of sub- +paragraph (xxii) and by adding the following af- +ter subparagraph (xxii): +(xxiii) to an official solely for the purposes of a se- +curity review under subsection 83.032(10) or section +83.034 of the Criminal Code, if the information can +reasonably be considered to be relevant to the secu- +rity review; +2002, c. 22 +Excise Act, 2001 +6 Paragraph 211(6)(e) of the Excise Act, 2001 is +amended by striking out “or” at the end of sub- +paragraph (xiii), by adding “or” at the end of sub- +paragraph (xiv) and by adding the following after +subparagraph (xiv): +(xv) to an official solely for the purposes of a secu- +rity review under subsection 83.032(10) or section +83.034 of the Criminal Code, if the information can +reasonably be considered to be relevant to the secu- +rity review; +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 14: An Act to amend the Criminal Code and to make consequential +amendments to other Acts +Consequential Amendments +Income Tax Act +Sections 5-6 + +Page 15 + +Page 16 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-42_4.txt b/task6_model_deployment/assets/C-42_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..7b431948c41d6d5a1128d5a6539f31b31a77bcd0 --- /dev/null +++ b/task6_model_deployment/assets/C-42_4.txt @@ -0,0 +1,519 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 29 +An Act to amend the Canada Business +Corporations Act and to make consequential +and related amendments to other Acts +ASSENTED TO +NOVEMBER 2, 2023 +BILL C-42 + +Page 2 +SUMMARY +This enactment amends the Canada Business Corporations Act +to, among other things, +(a) require the Director appointed under that Act to make +available to the public certain information on individuals with +significant control over a corporation; +(b) protect the information and identity of certain individuals; +(c) add, or broaden the application of, offences and provide +the Director with additional enforcement and compliance +powers; and +(d) add regulatory authority to prescribe further require- +ments in certain provisions. +It also makes consequential and related amendments to other +Acts. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 29 +An Act to amend the Canada Business Corporations +Act and to make consequential and related amend- +ments to other Acts +[Assented to 2nd November, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-44; 1994, c. 24, s. 1(F) +Canada Business Corporations +Act +2018, c. 27, s. 183 +1 (1) Paragraph 21.1(1)(a) of the Canada Busi- +ness Corporations Act is replaced by the follow- +ing: +(a) for each individual with significant control, +(i) their name and date of birth, +(ii) their residential address, and +(iii) their address for service, if it has been provid- +ed to the corporation; +(a.1) the citizenship of each individual with signifi- +cant control; +2018, c. 27, s. 183 +(2) Subsection 21.1(2) of the Act is replaced by the +following: +Updating of information +(2) The corporation shall, at the following times, take +reasonable steps to ensure that it has identified all indi- +viduals with significant control over the corporation and +that the information in the register is accurate, complete +and up-to-date: +(a) at least once during each financial year of the cor- +poration; +2021-2022-2023 + +Page 4 +(b) on the request of the Director; and +(c) at the times provided for in the regulations. +2022, c. 10, s. 431 +2 (1) The portion of subsection 21.21(1) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Sending of information to Director +21.21 (1) A corporation to which section 21.1 applies +shall send to the Director +2022, c. 10, s. 431 +(2) Paragraphs 21.21(1)(a) and (b) of the Act are +replaced by the following: +(a) on an annual basis, the information determined by +the Director from among that in its register of individ- +uals with significant control over the corporation, in +the form and within the period that the Director fixes; +and +(b) the information determined by the Director from +among that recorded under subsection 21.1(3), within +15 days after the day on which it is recorded and in the +form that the Director fixes. +2022, c. 10, s. 431 +(3) Subsection 21.21(2) of the Act is replaced by +the following: +Sending of information — certificates issued +(2) On or after the date shown on a certificate referred to +in section 8 or subsection 185(4) or 187(4), a corporation +to which section 21.1 applies shall send to the Director +the information determined by the Director from among +that referred to in paragraphs 21.1(1)(a) to (f), in the +form and within the period that the Director fixes. +(4) Section 21.21 of the Act is amended by adding +the following after subsection (3): +Offence +(4) A corporation that, without reasonable cause, contra- +venes subsection (1) or (2) is guilty of an offence and li- +able on summary conviction to a fine not exceed- +ing $100,000. +2018, c. 27, s. 183 +3 Subsections 21.3(2) to (6) of the Act are re- +pealed. +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 1-3 + +Page 5 +4 The Act is amended by adding the following be- +fore section 21.31: +Provision of information by Director +21.302 The Director may provide all or part of the infor- +mation received under section 21.21 to a provincial cor- +porate registry or a provincial government department or +agency that is responsible for corporate law in that +province. +Information available to public +21.303 (1) The Director shall make available to the +public the following information sent to the Director un- +der section 21.21 for each individual with significant con- +trol: +(a) their name; +(b) their address for service, if it has been provided to +the corporation; +(c) their residential address, if their address for ser- +vice has not been provided to the corporation; +(d) the +information +referred +to +in +paragraphs +21.1(1)(c) and (d); and +(e) any other prescribed information. +Exception +(2) Subsection (1) does not apply in respect of an indi- +vidual who is less than 18 years of age or an individual to +whom prescribed circumstances apply. +Exemption on application +(3) If an individual with significant control or the corpo- +ration over which they have significant control applies to +the Director to have any information referred to in sub- +section (1) in relation to the individual not made avail- +able to the public, the Director may choose to not make it +available to the public, subject to any terms that the Di- +rector thinks fit, +(a) if the Director reasonably believes that making it +available presents or would present a serious threat to +the safety of the individual; or +(b) if the Director is satisfied that +(i) the individual is incapable, +(ii) the information is to be kept confidential under +subsection 27(8) of the Conflict of Interest Act or a +similar provision of an Act of the legislature of a +province, or +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Section +4 + +Page 6 +(iii) prescribed circumstances apply to the individ- +ual. +2019, c. 29, s. 100 +5 (1) Subsection 21.4(1) of the Act is replaced by +the following: +Offence +21.4 (1) Every director or officer of a corporation who +knowingly authorizes, permits or acquiesces in the con- +travention of subsection 21.1(1), 21.21(1) or (2), 21.3(1) or +21.31(1) by that corporation commits an offence, whether +or not the corporation has been prosecuted or convicted. +(2) Subsection 21.4(5) of the Act is replaced by the +following: +Penalty +(5) A person who commits an offence under any of sub- +sections (1) to (4) is liable on summary conviction to a +fine not exceeding one million dollars or to imprison- +ment for a term not exceeding five years, or to both. +2001, c. 14, s. 105(1) +6 (1) Subparagraph 212(1)(a)(iii) of the Act is re- +placed by the following: +(iii) is in default for a period of one year in sending +to the Director any fee or any notice, document or +other information required by this Act, or +2001, c. 14, s. 105(3) +(2) Subsection 212(3.1) of the Act is replaced by +the following: +Payment of incorporation fee or sending of +information +(3.1) Despite anything in this section, the Director may +dissolve a corporation by issuing a certificate of dissolu- +tion if the required fee for the issuance of a certificate of +incorporation has not been paid or if the corporation has +not complied with subsection 21.21(2). +7 Section 237 of the Act is replaced by the follow- +ing: +Inquiries +237 (1) The Director may make inquiries of any person +relating to compliance with this Act and may, as part of +any inquiry, require the person to provide any records or +other documents or information. +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 4-7 + +Page 7 +Response +(2) A person shall respond to any inquiry made under +subsection (1). +2001, c. 14, s. 124; 2018, c. 8, s. 36(1) +8 (1) The portion of section 258.1 of the Act before +paragraph (b) is replaced by the following: +Content and form of documents +258.1 The Director may establish the requirements for +the content and fix the form, including electronic or oth- +er forms, of notices, documents or other information sent +to or issued by the Director under this Act and, in so do- +ing, the Director may specify, among other things, +(a) the notices, documents or other information that +may be transmitted in electronic or other form; +2018, c. 8, ss. 36(2) and (3)(E) +(2) Paragraphs 258.1(b) and (c) of the English ver- +sion of the Act are replaced by the following: +(b) the persons or classes of persons who may sign or +transmit the notices, documents or other information; +(c) the manner of signing, whether electronic or oth- +erwise, or the actions that are to have the same effect +as their signature; and +2018, c. 8, s. 36(4)(F) +(3) Paragraph 258.1(d) of the Act is replaced by +the following: +(d) the time and circumstances when electronic no- +tices, documents or other information are to be con- +sidered to be sent or received, and the place where +they are considered to have been sent or received. +2001, c. 14, s. 135 (Sch., s. 85)(E) +9 Subsection 259(1) of the Act is replaced by the +following: +Proof required by Director +259 (1) The Director may require that a document or a +fact stated in a document or in any information required +by this Act or the regulations to be sent to the Director +shall be verified in accordance with subsection (2). +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 7-9 + +Page 8 +2018, c. 8, s. 38(2) +10 Paragraph 261(1)(b) of the Act is replaced by +the following: +(a.2) prescribing what constitutes +(i) for the purposes of paragraph 2.1(1)(b), direct +influence, indirect influence or control in fact, and +(ii) for the purposes of paragraph 21.31(3)(c), direct +influence or indirect influence; +(b) requiring the payment of a fee in respect of the re- +ceipt, examination, filing, issuance or copying of any +document or other information, or in respect of any +action that the Director is required or authorized to +take under this Act, and prescribing the amount of the +fee or the manner of determining the fee; +2018, c. 8, s. 39 +11 Section 261.1 of the Act is replaced by the fol- +lowing: +Payment of fees +261.1 A fee in respect of the receipt or copying of any +document or other information shall be paid to the Di- +rector when it is received or copied, and a fee in respect +of the examination, filing or issuance of any document or +other information or in respect of any action that the Di- +rector is required or authorized to take shall be paid to +the Director before the document or other information is +examined, filed or issued or the action is taken. +2018, c. 8, s. 42 +12 Section 262.2 of the Act is replaced by the fol- +lowing: +Publication +262.2 The Director must publish, in a publication gener- +ally available to the public, a notice of any decision made +by the Director granting an application made under sub- +section 2(6), 10(2), 21.303(3), 82(3) or 151(1), section 156 +or subsection 171(2) or 187(11). +2001, c. 14, s. 129 +13 (1) Paragraph 263.1(1)(a) of the Act is replaced +by the following: +(a) has sent to the Director a document or other infor- +mation required to be sent under this Act; +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 10-13 + +Page 9 +2001, c. 14, s. 129 +(2) Subsection 263.1(2) of the Act is replaced by +the following: +Director may refuse to issue certificate of existence +(2) For greater certainty, the Director may refuse to issue +a certificate described in paragraph (1)(c) if the Director +has knowledge that the corporation is in default of send- +ing a document or other information required to be sent +under this Act or is in default of paying a required fee. +2018, c. 8, s. 44 +14 Subsection 266(1) of the Act is replaced by the +following: +Examination +266 (1) A person who has paid the required fee is enti- +tled during usual business hours to examine and make +copies of or take extracts from a document or other infor- +mation — except an application referred to in subsection +21.303(3) and any related document and a report sent to +the Director under subsection 230(2) — that is required +to be sent to the Director under this Act or that was re- +quired to be sent to a person performing a similar func- +tion under prior legislation. +15 The Act is amended by adding the following +after section 266: +Information not to be made available +266.1 (1) The Director shall not make available any in- +formation that could reasonably be expected to reveal the +identity of a person who, on their own initiative, provides +information relating to the commission or potential com- +mission of a wrongdoing, or any information provided by +the person in relation to the commission or potential +commission, unless the person providing the information +consents to its being made available. +Exception — investigations +(2) Despite subsection (1), the Director may provide in- +formation referred to in that subsection to an investiga- +tive body referred to in subsection 21.31(2), the Financial +Transactions and Reports Analysis Centre of Canada or +any prescribed entity. +Definition of wrongdoing +(3) In this section, wrongdoing includes +(a) a contravention of any provision of this Act or the +regulations; +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 13-15 + +Page 10 +(b) the formation of a corporation for a fraudulent or +unlawful purpose; or +(c) any fraudulent or dishonest actions of persons +concerned with the formation, business or affairs of a +corporation. +Consequential and Related +Amendments +R.S., c. A-1 +Access to Information Act +16 Schedule II to the Access to Information Act +is amended by adding, in alphabetical order, a +reference to +Canada Business Corporations Act +Loi canadienne sur les sociétés par actions +and a corresponding reference to “subsection +266.1(1)”. +R.S., c. 1 (5th Supp.) +Income Tax Act +17 Subsection 241(4) of the Income Tax Act is +amended by striking out “or” at the end of para- +graph (s), by adding “or” at the end of paragraph +(t) and by adding the following after paragraph +(t): +(u) provide to an official of the Department of Indus- +try, solely for the purpose of verifying and validating +the data required to be sent under section 21.21 of the +Canada Business Corporations Act in respect of a pri- +vate corporation (in this paragraph referred to as the +“particular corporation”), the following information: +(i) for each corporation (in this paragraph referred +to as the “subject corporation”) that is related to or +associated with the particular corporation in a taxa- +tion year, +(A) the name of the subject corporation, +(B) the jurisdiction of residence of the subject +corporation, +(C) the business number of the subject corpora- +tion, +(D) the relationship between the particular cor- +poration and the subject corporation, +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Canada Business Corporations Act +Sections 15-17 + +Page 11 +(E) the number of shares of each class of the +capital stock of the subject corporation that are +owned by the particular corporation, and +(F) the percentage of all the issued and out- +standing shares of each class of the capital stock +of the subject corporation that are owned by the +particular corporation, +(ii) for each shareholder that holds at least 10% of +any class of the capital stock of the particular cor- +poration in a taxation year, +(A) the name of the shareholder, +(B) whether the shareholder is a corporation, +partnership, individual or trust, +(C) as the case may be, the shareholder’s +(I) business number, +(II) partnership account number, +(III) social insurance number, or +(IV) trust account number, and +(D) the percentage of all the issued and out- +standing shares of each class of the capital stock +of the particular corporation that are owned by +the shareholder, and +(iii) the taxation year to which the information de- +scribed in subparagraphs (i) and (ii) relates. +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money +Laundering) and Terrorist Financing +Act +2017, c. 20, s. 434 +18 Paragraph 73(1)(c) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing +Act is replaced by the following: +(c) respecting the verification of the identity of per- +sons and entities referred to in section 6.1 and requir- +ing the reporting to government institutions or agen- +cies of any discrepancies in information on the +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Consequential and Related Amendments +Income Tax Act +Sections 17-18 + +Page 12 +beneficial ownership or control of an entity arising out +of that verification; +2022, c. 10 +Budget Implementation Act, 2022, +No. 1 +19 Section 434 of the Budget Implementation +Act, 2022, No. 1 is repealed. +Coordinating Amendment +2022, c. 10 +20 On the first day on which both section 433 of +the Budget Implementation Act, 2022, No. 1 and +section 14 of this Act are in force, section 266 of +the Canada Business Corporations Act is re- +placed by the following: +Examination +266 (1) A person who has paid the required fee is enti- +tled during usual business hours to examine and make +copies of or take extracts from a document or other infor- +mation — except any information sent under section +21.21, an application referred to in subsection 21.303(3) +and any related document and a report sent to the Direc- +tor under subsection 230(2) — that is required to be sent +to the Director under this Act or that was required to be +sent to a person performing a similar function under pri- +or legislation. +Copies or extracts +(2) The Director shall, on request, provide any person +with a copy, extract, certified copy or certified extract of a +document that may be examined under subsection (1). +Coming into Force +Order in council +21 (1) Subject to subsections (2) and (3), the pro- +visions of this Act, other than section 20, come in- +to force on a day or days to be fixed by order of +the Governor in Council, but that day or those +days must not be before the day on which section +1 comes into force. +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Consequential and Related Amendments +Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 18-21 + +Page 13 +Order in council +(2) Sections 1 and 19 come into force on a day or +days to be fixed by order of the Governor in +Council. +Order in council +(3) Sections 2, 4 to 6 and 17 come into force on a +day to be fixed by order of the Governor in Coun- +cil, but that day must not be before the day on +which section 431 of the Budget Implementation +Act, 2022, No. 1 comes into force. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 29: An Act to amend the Canada Business Corporations Act and to make +consequential and related amendments to other Acts +Coming into Force +Section +21 + +Page 14 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-43_4.txt b/task6_model_deployment/assets/C-43_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c522725ee8ccc9c24f8e9f3af6ef8b4fd1535152 --- /dev/null +++ b/task6_model_deployment/assets/C-43_4.txt @@ -0,0 +1,2117 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 3 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2023 +ASSENTED TO +MARCH 30, 2023 +BILL C-43 + +Page 2 +SUMMARY +This enactment grants the sum of $4,680,112,624 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 3 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2023 +[Assented to 30th March, 2023] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2023, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 5, +2022–23. +$4,680,112,624 granted for 2022–23 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $4,680,112,624 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2023, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (C) for that +fiscal year as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2022. +2021-2022-2023 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2022. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2024, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2023. +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (C), 2022–23, the amou +the items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote +No. +Items +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1c +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the ca +functions conferred on the Corporation under any +in accordance with the Corporation’s authority und +gage and Housing Corporation Act +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1c +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the provision of internal support services under sectio +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fiscal y +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1c +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1c +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1c +– Program expenditures +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 6 +Vote +No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +operations, including the provision of internal suppor +29.2 of that Act +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1c +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +1c +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) collaborative research agreements and research +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program; +(d) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +fice; +(b) activities undertaken under the Capital Experien +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 7 +Vote +No. +Items +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year from the provision of services +Experience Canada — revenues that it receives in that +provision of those services +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOP +Ministère de l’Emploi et du Développement social +1c +– Operating expenditures +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 8 +Vote +No. +Items +– Authority to make recoverable expenditures in relation +the Canada Pension Plan and the Employment Insuran +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services to assist provinces in t +provincial programs funded under Labour Market +ments; +(b) the provision of internal support services under +(c) any amount charged to a Crown corporation un +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporation +(d) the portion of the Government Employees Com +mental or agency subrogated claim settlements re +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +10c +– The writing off, as referred to in subsection 25(2) of th +tion Act, of 23,142 debts due to His Majesty in right of +to $227,472,139 related to student loans and apprentic +Canada Student Financial Assistance Act and the App +DEPARTMENT OF FINANCE +Ministère des Finances +15c +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of grants to the World Bank’s Multi-Donor Trust F +lished by the International Bank for Reconstruction an +International Development Association is not to excee +dian dollars in the fiscal year 2022–23 +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1c +– Operating expenditures +– Canada’s share of expenses of the international fisher +– Authority to provide free office accommodation for the +commissions +– Authority to make recoverable advances in the amoun +international fisheries commissions of joint cost proje +– Authority to make recoverable advances for transporta +other shipping services performed for individuals, out +governments in the course of, or arising out of, the ex +navigation, including aids to navigation and shipping +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) in the course of, or arising from, the activities o +Guard; and +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 9 +Vote +No. +Items +(b) from the provision of internal support services +that Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +– Authority to make payments to provinces, municipalit +authorities as contributions towards construction don +– Authority for the purchase and disposal of commercia +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +1c +– Operating expenditures, including those related to the +Canada’s representatives abroad, to the staff of those +the assignment of Canadians to the staffs of internatio +– Authority to make recoverable advances to internation +amounts not exceeding the amounts of the shares of +– Expenditures in respect of the provision of office acco +national Civil Aviation Organization +– Authority to make recoverable expenditures for assista +of distressed Canadian citizens and Canadian resident +cluding their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadian F +(ii) trade missions and other international busin +vices, +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other dep +cies, Crown corporations and non-federal organ +(vi) specialized consular services +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including payments for other specified +provision of goods and services for +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 10 +Vote +No. +Items +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and assis +ternational security, international development and +20c +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of direct payments for the purpose of contributio +financial institutions may not exceed $338,181,748 in t +DEPARTMENT OF HEALTH +Ministère de la Santé +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services under +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) o +tration Act of the Department +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1c +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 11 +Vote +No. +Items +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services or the sale of products +tection and medical services; and +(b) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the provision of internal support services under +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +cy Act at the Office of the Superintendent of Bankr +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of T +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance ru +written opinions, under the Competition Act at the +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 12 +Vote +No. +Items +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1c +– Operating expenditures +– Authority for total commitments, subject to allotment +of $52,571,272,691 for the purposes of Votes 1, 5 and +gardless of the year in which the payment of those co +(of which it is estimated that $28,418,149,125 will com +ture years) +– Authority, subject to the direction of the Treasury Boa +expenditures or advances in respect of materials supp +formed on behalf of, individuals, corporations, outside +departments and agencies and other governments +– Payments +(a) in respect of pension, insurance and social secu +arrangements for employees locally engaged outs +(b) in respect of the administration of such program +cluding premiums, contributions, benefit payment +ditures made in respect of such employees and for +the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +including from the provision of internal support servic +that Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) training services provided by the Canadian F +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +accordance with section 3 of The Defence Appropr +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or fa +poses +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1c +– Operating expenditures +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 13 +Vote +No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates un +and the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +and research products as part of the departmental +(e) the provision of internal support services under +nancial Administration Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1c +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +including from the provision of internal support servic +that Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1c +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +ing from the provision of internal support services un +Act +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 14 +Vote +No. +Items +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1c +– Operating expenditures +– Authority for the Minister of the Environment to engag +quired by different Boards at the remuneration that th +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +and from the provision of services, the sale of informa +lection of entrance fees, the granting of leases or the i +other authorizations, including +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring serv +oil sands; +(e) fees for entry to federal real property or federal +(f) permits; and +(g) services in respect of federal real property or fe +cluding the granting of surface leases to oil and ga +suance of licences for grazing +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including ones to developing countries +eral Fund for the Implementation of the Montreal Prot +monetary payments or the provision of goods, equipm +DEPARTMENT OF TRANSPORT +Ministère des Transports +1c +– Operating expenditures +– Authority to make expenditures on other than federal +of, or arising out of, the exercise of jurisdiction in aero +– Authority for the payment of commissions for revenue +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +ing from the provision of internal support services un +Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 15 +Vote +No. +Items +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1c +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +add tangible value to the property, payment of taxes, +utilities +– Expenditures related to, subject to the approval of the +(a) necessary remedial work on properties constru +firm price contracts and sold under the Veterans’ L +V-4), to correct defects for which neither the vetera +may be held financially responsible; and +(b) other work on other properties that is required +interest or right in those properties +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICATI +Ministère de la Diversification de l’économie de l’Oue +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +ing from the provision of internal support services un +Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SOU +Agence fédérale de développement économique pour +1c +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 16 +Vote +No. +Items +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +FRESHWATER FISH MARKETING CORPORATION +Office de commercialisation du poisson d’eau douce +1c +– For greater certainty, for the purposes of paragraph 10 +Administration Act, the Freshwater Fish Marketing Co +to borrow money otherwise than from the Crown +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1c +– Operating expenditures +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +ter Telescope +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gén +5c +– The grants listed in any of the Estimates for the fiscal y +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +10c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANAD +Agence de développement économique du Pacifique +1c +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5c +– The grants listed in any of the Estimates for the fiscal y +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PARLIAMENTARY PROTECTIVE SERVICE +Service de protection parlementaire +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 17 +Vote +No. +Items +1c +– Program expenditures +– Authority to expend revenues that it receives during th +from its activities +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1c +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the sale of products, the provision of inspection servic +internal support services under section 29.2 of that Ac +10c +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the provision of staffing, assessment and counselling +and the provision of internal support services under s +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 18 +Vote +No. +Items +including from the provision of internal support servic +that Act +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the fiscal y +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1c +– Payments to the Council that are referred to in paragra +dards Council of Canada Act +STATISTICS CANADA +Statistique Canada +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +including from the provision of internal support servic +that Act +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +1c +– Payments to the corporation to be applied in payment +penditures over its revenues (exclusive of depreciatio +and reserves) in the operation of the Jacques-Cartier B +Bridge Ice Control Structure, the Melocheville Tunnel, +pass Bridge and the federal sections of the Honoré Me +Bonaventure Expressway and in the deconstruction o +Bridge +– Payments to the corporation for the provision of supp +of Infrastructure of Canada for projects in Quebec +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the provision of internal support services under sectio +from its other activities +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10c +Government-wide Initiatives +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 19 +Vote +No. +Items +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year in support of the implementatio +ment initiatives in the federal public administration +30c +Paylist Requirements +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year for +(a) requirements related to parental and maternity +(b) entitlements on cessation of service or employm +(c) adjustments that have not been provided from +Adjustments, made to terms and conditions of serv +the federal public administration, including the Roy +Police, as well as of members of the Canadian Forc +VETERANS REVIEW AND APPEAL BOARD +Tribunal des anciens combattants (révision et appel) +1c +– Program expenditures +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 + +Page 20 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (C) 2022-2023, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépense +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canad +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la vente de produit +vices d’inspection et de la prestation de services +vertu de l’article 29.2 de cette loi +10c +– Subventions inscrites à tout budget des dépense +tant prévu pour chaque subvention pouvant être +lʼapprobation du Conseil du Trésor +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 21 +No du crédit +Postes +AGENCE PARCS CANADA +Parks Canada Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépense +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +10c +– Subventions inscrites à tout budget des dépense +– Contributions +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1c +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagé +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la formation en matière d’analyse du rense +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ses activités, notam +services de soutien internes en vertu de l’article 2 +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIR +Canadian Nuclear Safety Commission +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépense +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 22 +No du crédit +Postes +– Contributions +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la fourniture de pro +tion, d’évaluation et de counseling et de la presta +tien internes en vertu de l’article 29.2 de cette loi +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1c +– Paiements au Conseil au titre de l’alinéa 5a) de la +dien des normes +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counc +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépense +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5c +– Subventions inscrites à tout budget des dépense +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1c +– Dépenses de fonctionnement +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +cope de trente mètres +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1c +– Dépenses de fonctionnement +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 23 +No du crédit +Postes +5c +– Subventions inscrites à tout budget des dépense +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC +The Jacques-Cartier and Champlain Bridges Inc. +1c +– Paiements à la société à affecter au paiement de l’ +sur ses revenus – exception faite de l’amortissem +et des réserves – relativement à l’exploitation du +l’estacade du pont Champlain, du tunnel Meloche +nement de l’Île des Sœurs et des tronçons fédéra +cier et de l’autoroute Bonaventure et à la déconst +plain d’origine +– Paiements à la société pour la fourniture de servic +de l’infrastructure du Canada à l’égard de projets +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience intern +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1c +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affecta +Trésor, des engagements totalisant 52 571 272 69 +1, 5 et 10 du ministère, quelle que soit l’année au +effectué tout paiement afférent à l’un ou l’autre d +dont il est estimé qu’une tranche de 28 418 149 1 +dans les années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ex +tères ou organismes fédéraux et d’autres adminis +rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extér +d’autres personnes déterminées par le Consei +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 24 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +butions, y compris : +a) les montants versés à un bénéficiaire ou ce +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées +conseil, aux termes de l’article 3 de la Loi de 1 +fense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de déf +(iii) l’acquisition ou le transfert de fournitur +fins de défense. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 25 +No du crédit +Postes +a) les ententes de recherche concertée et les s +b) les activités de pâturage et de reproduction +rages communautaires; +c) l’administration du programme « Agri-stabi +d) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière o +et organismes fédéraux; +b) les services juridiques — conformes au ma +nis de manière facultative à des sociétés d’Éta +non fédérales ou internationales; +c) les services de soutien internes fournis en v +cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +MINISTÈRE DE LA SANTÉ +Department of Health +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien interne +de cette loi. +– Autorisation de contracter, au cours de l’exercice +l’égard du présent crédit jusqu’à concurrence d’u +aucun moment pendant l’exercice, dépasser le to +disponibles et non grevés : +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1c +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1c +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrab +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +– Contributions +10c +– Radiation, au titre du paragraphe 25(2) de la Loi s +publiques, de 23 142 dettes relatives à des prêts d +de la Loi fédérale sur l’aide financière aux étudian +Prêts aux apprentis dues à Sa Majesté du chef du +total à 227 472 139 $ +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1c +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’e +conseils dont les commissions peuvent avoir bes +ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de lʼarticle 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +10c +– Subventions inscrites à tout budget des dépense +– Contributions, y compris celles aux pays en déve +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surinten +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +Loi canadienne sur les coopératives et de la L +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develo +1c +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +fectés par le gouvernement canadien au personn +tionaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation +nationale +– Autorisation d’effectuer des dépenses recouvrab +toyens et résidents canadiens qui se trouvent en +compris leurs personnes à charge, et pour rapatr +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres se +du commerce international, +(iii) les services de développement des inv +(iv) les services de télécommunication inte +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +– Contributions, y compris les paiements à d’autres +niture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +curité internationale, le développement intern +diale. +20c +– Aide financière fournie par le ministre des Affaire +tation avec le ministre des Finances, à titre de co +tions financières internationales pour l’exercice 2 +conformément au paragraphe 12(2) de la Loi d’ai +ternational (institutions financières), ne dépasse +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1c +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +férentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +1c +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +MINISTÈRE DES FINANCES +Department of Finance +15c +– Aide financière fournie par le ministre des Financ +graphe 8(2) de la Loi sur les accords de Bretton W +connexes, sous forme d’octroi de fonds pour le fo +teurs de la Banque mondiale pour l’Ukraine cons +nationale pour la reconstruction et le développem +nationale de développement, n’excédant pas, au +canadiens pour l’exercice 2022-2023 +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1c +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +gés +– Autorisation de faire des avances recouvrables p +port et d’arrimage et d’autres services de la mari +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +y compris les aides à la navigation et à la navigat +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contrib +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvr +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +progrès économique des Indiens et des Inuits, re +de la capacité des Indiens et des Inuits et à l’appr +riaux et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +pas accès aux sources alternatives locales d’appr +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +perçues au cours de celui-ci qui proviennent de la +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvr +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +progrès économique des Indiens et des Inuits, re +de la capacité des Indiens et des Inuits et à l’appr +riaux et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +pas accès aux sources alternatives locales d’appr +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de pro +protection de la santé et aux services médicau +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10c +– Subventions inscrites à tout budget des dépense +– Contributions, sous forme de paiements en argen +biens ou de services +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +MINISTÈRE DES TRANSPORTS +Department of Transport +1c +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des b +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le r +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépense +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Se +1c +– Dépenses de fonctionnement pour la prestation d +locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrab +Régime de pensions du Canada, de la Loi sur l’as +Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5c +– Subventions inscrites à tout budget des dépense +– Contributions +OFFICE DE COMMERCIALISATION DU POISSON D’E +Freshwater Fish Marketing Corporation +1c +– Il est entendu que, pour l’application de l’alinéa 1 +gestion des finances publiques, l’Office de comm +d’eau douce est autorisé à contracter des emprun +sonnes que Sa Majesté +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépense +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de se +en vertu de l’article 29.2 de cette loi +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de se +en vertu de l’article 29.2 de cette loi et de ses aut +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10c +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matiè +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +30c +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de servic +c) des rajustements apportés aux modalités d +l’administration publique fédérale, notammen +du Canada, et des membres des Forces canad +pourvus par le crédit 15, Rajustements à la rém +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1c +– Dépenses du programme +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1c +– Dépenses du programme +SERVICE DE PROTECTION PARLEMENTAIRE +Parliamentary Protective Service +1c +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1c +– Paiements à la Société visant à la rembourser po +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +STATISTIQUE CANADA +Statistics Canada +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISIO +Veterans Review and Appeal Board +1c +– Dépenses du programme +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 1 (French) + +Page 36 +SCHEDULE 2 +Based on the Supplementary Estimates (C), 2022–23, the amoun +items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2024 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) fees, related to border operations, for the provi +use of a facility or for a product, right or privilege; +(b) payments received under contracts entered int +CANADA REVENUE AGENCY +Agence du revenu du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 2 + +Page 37 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (C) 2022-2023, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2024, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +penses engagées au cours de cet exercice, les recette +lui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables li +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 3: Appropriation Act No. 5, 2022–23 +SCHEDULE 2 (French) + +Page 38 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-44_4.txt b/task6_model_deployment/assets/C-44_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..676c426be7f18964c2eea891a17f24d9d85b2a7d --- /dev/null +++ b/task6_model_deployment/assets/C-44_4.txt @@ -0,0 +1,1688 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 4 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2024 +ASSENTED TO +MARCH 30, 2023 +BILL C-44 + +Page 2 +SUMMARY +This enactment grants the sum of $89,678,492,027 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 4 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2024 +[Assented to 30th March, 2023] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2024, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 1, +2023–24. +$89,678,492,027 granted for 2023–24 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $89,678,492,027 towards defraying the several +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024, not other- +wise provided for, which is the total of the following +amounts: +(a) $23,752,533,318, which is three twelfths of the total +of the amounts of the items set out in Schedules 1 and +2 of the Main Estimates for the fiscal year ending +March 31, 2024, except for those items included in +Schedules 1.1 to 1.8; +2021-2022-2023 + +Page 4 +(b) $7,287,537,872, which is four twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.1; +(c) $4,961,276,773, which is five twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.2; +(d) $7,193,709,994, which is six twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.3; +(e) $701,016,431, which is seven twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.4; +(f) $14,949,847,633, which is nine twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.5; +(g) $4,042,639,040, which is ten twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.6; +(h) $26,789,930,964, which is eleven twelfths of the to- +tal of the amounts of the items in those Estimates set +out in Schedule 1.7; and +(i) $2, which is twelve twelfths of the total of the +amounts of the items in those Estimates set out in +Schedule 1.8. +Purpose of each item +3 The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Adjustments in accounts of Canada — section 2 +4 An appropriation that is granted by this Act or any +other Act and referred to in section 2 — except for an ap- +propriation referred to in Schedule 2 — may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +Sections 2-5 + +Page 5 +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2025, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2024. +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +Section +5 + +Page 6 +SCHEDULE 1.1 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN SPACE AGENCY +Agence spatiale canadienne +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of services relate +rience Canada — revenues that it receives in that fisca +sion of those services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) o +tration Act of the Department +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 + +Page 7 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrupt +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +written opinions, under the Competition Act at the +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +LIBRARY OF PARLIAMENT +Bibliothèque du Parlement +1 +– Program expenditures +– Authority to expend revenues that it receives in the fis +activities +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 + +Page 8 +Vote No. +Items +5 +– The grants listed in any of the Estimates for the fiscal +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of audit professional services to m +Council of Legislative Auditors; and +(b) the inquiries conducted under section 11 of the +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of staffing, assessment and counselling services +provision of internal support services under section 2 +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year from the provision of information te +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 + +Page 9 +Vote No. +Items +the Shared Services Canada Act — revenues that it re +from the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ca +it incurs in that fiscal year — revenues that it receives +the provision of information technology services unde +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +5 +– The grants listed in any of the Estimates for the fiscal +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +20 +Public Service Insurance +– Payments, in respect of insurance, pension or benefit +rangements, or in respect of the administration of suc +ments, including premiums, contributions, benefits, fe +tures made in respect of the federal public administra +and in respect of any other persons that the Treasury +– Authority to expend any revenues or other amounts th +of insurance, pension or benefit programs or other ar +(a) to offset premiums, contributions, benefits, fee +in respect of those programs or arrangements; and +(b) to provide for the return to eligible employees +under subsection 96(3) of the Employment Insuran +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into pur +(c)(i) of Transport Vote 52d, Appropriation Act No. 1, +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 + +Page 10 +ANNEXE 1.1 +D’après le Budget principal des dépenses 2023-2024, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BIBLIOTHÈQUE DU PARLEMENT +Library of Parliament +1 +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au c +proviennent de ses activités +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1 +– Dépenses du programme +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 (French) + +Page 11 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services professionnels de vérification a +canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +cateur général. +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de la fourniture +de dotation, d’évaluation et de counseling et de la +de soutien internes en vertu de l’article 29.2 de ce +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5 +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pro +la santé, au bien-être et aux activités de réglem +b) la prestation de services de soutien internes +29.2 de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 (French) + +Page 12 +No du crédit +Postes +à aucun moment pendant l’exercice, dépasser le t +après, disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +cice, figurant dans les prévisions de dépenses +la Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +priété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +de la Loi canadienne sur les coopératives et de +les organisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +avis consultatifs au titre de la Loi sur la concur +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1 +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 (French) + +Page 13 +No du crédit +Postes +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1 +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +20 +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +personnes déterminées par le Conseil du Trésor, +dans le cadre des programmes d’assurance, de pe +ciaux ou d’autres ententes — ou de l’administratio +ou ententes —, notamment au titre des primes, co +sociaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +dans le cadre des programmes d’assurance, de pe +ciaux ou d’autres ententes : +a) pour compenser notamment les primes, con +sociaux, frais et autres dépenses liés à ces pro +tentes; +b) pour rembourser les employés admissibles, +ragraphe 96(3) de la Loi sur l’assurance-emplo +primes retenues. +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5 +– Dépenses en capital +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 (French) + +Page 14 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de ce +perçues au cours de celui-ci qui proviennent de la +de technologie de l’information au titre de la Loi s +Canada +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +crédits +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.1 (French) + +Page 15 +SCHEDULE 1.2 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtheranc +section 8 of the Canada Council for the Arts Act +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1 +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +5 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.2 + +Page 16 +Vote No. +Items +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1 +– Payments to the Authority for the discharge of its man +Letters Patent and the Canada-Michigan Crossing Agr +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.2 + +Page 17 +ANNEXE 1.2 +D’après le Budget principal des dépenses 2023-2024, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1 +– Paiements à l’Autorité pour l’exécution de son manda +lettres patentes et à l’Accord sur le passage Canada-M +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins générales +la Loi sur le Conseil des Arts du Canada +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION +Department of Citizenship and Immigration +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, y compris la fourniture de biens et de s +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PROT +Department of Public Safety and Emergency Prepared +1 +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’artic +lement du Canada +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +5 +– Subventions inscrites à tout budget des dépenses pou +inscrit à chacune des subventions pouvant être modif +probation du Conseil du Trésor +– Contributions +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.2 (French) + +Page 18 +No du +crédit +Postes +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +celui-ci qui proviennent de la prestation de services d +vertu de l’article 29.2 de cette loi et de ses autres activ +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’artic +lement du Canada +STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊ +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.2 (French) + +Page 19 +SCHEDULE 1.3 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) collaborative research agreements and researc +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program +(d) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF HEALTH +Ministère de la Santé +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.3 + +Page 20 +Vote No. +Items +1 +– Payments to the corporation to be applied in payment +penditures over its revenues (exclusive of depreciatio +and reserves) in the operation of the Jacques-Cartier +Bridge Ice Control Structure, the Melocheville Tunnel +pass Bridge and the federal sections of the Honoré M +Bonaventure Expressway and in the deconstruction o +Bridge +– Payments to the corporation for the provision of supp +of Infrastructure of Canada for projects in Quebec +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.3 + +Page 21 +ANNEXE 1.3 +D’après le Budget principal des dépenses 2023-2024, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU TRA +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses de fon +penses en capital +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOMIQU +L’ONTARIO +Federal Economic Development Agency for Southern +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC. +The Jacques-Cartier and Champlain Bridges Inc. +1 +– Paiements à la société à affecter au paiement de l’excé +ses revenus – exception faite de l’amortissement des +réserves – relativement à l’exploitation du pont Jacqu +cade du pont Champlain, du tunnel Melocheville, du p +de l’Île des Sœurs et des tronçons fédéraux du pont H +l’autoroute Bonaventure et à la déconstruction du pon +– Paiements à la société pour la fourniture de services d +l’infrastructure du Canada à l’égard de projets au Qué +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIMENT +Department of Agriculture and Agri-Food +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les servic +b) les activités de pâturage et de reproduction du P +rages communautaires; +c) l’administration du programme « Agri-stabilité » +d) la prestation de services de soutien internes en +de cette loi. +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’articl +Parlement du Canada +MINISTÈRE DE LA SANTÉ +Department of Health +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.3 (French) + +Page 22 +No du +crédit +Postes +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOC +Department of Employment and Social Development +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +ORGANISATION CANADIENNE D’ÉLABORATION DE NO +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development Organ +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINI +Administrative Tribunals Support Service of Canada +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.3 (French) + +Page 23 +SCHEDULE 1.4 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.4 + +Page 24 +ANNEXE 1.4 +D’après le Budget principal des dépenses 2023-2024, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ AU TR +Canadian Centre for Occupational Health and Safety +1 +– Dépenses du programme +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GENRE +Department for Women and Gender Equality +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi su +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.4 (French) + +Page 25 +SCHEDULE 1.5 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +of products, the provision of inspection services and t +support services under section 29.2 of that Act +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.5 + +Page 26 +ANNEXE 1.5 +D’après le Budget principal des dépenses 2023-2024, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de la vente de produits, de +vices d’inspection et de la prestation de services de so +de l’article 29.2 de cette loi +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière obliga +organismes fédéraux; +b) les services juridiques — conformes au mandat +de manière facultative à des sociétés d’État et à de +dérales ou internationales; +c) les services de soutien internes fournis en vertu +cette loi. +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’articl +Parlement du Canada +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains e +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Services aux Au +– Dépenses relatives aux bâtiments, ouvrages, terrains e +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.5 (French) + +Page 27 +No du +crédit +Postes +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.5 (French) + +Page 28 +SCHEDULE 1.6 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.6 + +Page 29 +ANNEXE 1.6 +D’après le Budget principal des dépenses 2023-2024, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.6 (French) + +Page 30 +SCHEDULE 1.7 +Based on the Main Estimates 2023–24, the amount granted is $ +of the items in the Main Estimates that are set out in this Schedu +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Crown-Ind +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +L30 +– Loans under paragraph 3(1)(a) of the International Fin +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 + +Page 31 +Vote No. +Items +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services or the sale of products +tion and medical services; and +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +10 +– The grants listed in any of the Estimates for the fiscal +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +accordance with section 3 of The Defence Appropr +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or f +poses +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1 +– Program expenditures +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +5 +– Capital expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide fo +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 + +Page 32 +Vote No. +Items +– Authority to reuse any sums allotted and repaid to thi +er appropriations +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 + +Page 33 +ANNEXE 1.7 +D’après le Budget principal des dépenses 2023-2024, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +5 +– Dépenses en capital +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1 +– Dépenses du programme +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +10 +– Subventions inscrites à tout budget des dépenses pou +prévu pour chaque subvention pouvant être modifié s +bation du Conseil du Trésor +– Contributions +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +10 +– Subventions inscrites à tout budget des dépenses pou +tions, y compris : +a) les montants versés à un bénéficiaire ou ce qui e +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées par le +conseil, aux termes de l’article 3 de la Loi de 1950 +fense, pour : +(i) l’acquisition ou le transfert d’équipement de +(ii) la fourniture de services aux fins de défense +(iii) l’acquisition ou le transfert de fournitures o +fins de défense. +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Loi sur +nationale +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +aux travaux effectués sur des propriétés n’appartenan +fédéral et aux services fournis à l’égard de celles-ci +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +en matériel +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 (French) + +Page 34 +No du +crédit +Postes +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’articl +Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Relations Couro +– Dépenses relatives aux bâtiments, ouvrages, terrains +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +aux travaux effectués sur des propriétés n’appartenan +fédéral et aux services fournis à l’égard de celles-ci +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +en matériel +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services ou la vente de produits +tection de la santé et aux services médicaux; +b) la prestation de services de soutien internes en +de cette loi. +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 (French) + +Page 35 +No du +crédit +Postes +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’articl +Parlement du Canada +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augmente +– Autorisation donnée au Conseil du Trésor de payer po +urgentes ou imprévues — auxquelles il n’est pas pour +tamment pour l’octroi de nouvelles subventions ou co +mentation du montant de toute subvention prévue da +penses pour l’exercice, dans la mesure où ces dépens +mandat du ministère ou de l’organisme pour lequel ce +– Autorisation de réemployer les sommes affectées à de +d’autres crédits et versées au présent crédit +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.7 (French) + +Page 36 +SCHEDULE 1.8 +Based on the Main Estimates 2023–24, the amount granted is $ +in the Main Estimates that are set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF FINANCE +Ministère des Finances +5 +– Pursuant to subsection 8(2) of the Bretton Woods and +the amount of financial assistance provided by the M +of direct payments to the International Development A +ceed $486,916,000 in Canadian dollars in the fiscal ye +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +20 +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of direct payments for the purpose of contributio +financial institutions may not exceed $241,074,568 in +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.8 + +Page 37 +ANNEXE 1.8 +D’après le Budget principal des dépenses 2023-2024, la somme a +des postes de ce budget, figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +20 +– Aide financière fournie par le ministre des Affaires étr +tion avec le ministre des Finances, à titre de contribut +financières internationales pour l’exercice 2023-2024, +paragraphe 12(2) de la Loi d’aide au développement i +tions financières), ne dépasse pas 241 074 568 $ +MINISTÈRE DES FINANCES +Department of Finance +5 +– Aide financière fournie par le ministre des Finances à l +nale de développement, en vertu du paragraphe 8(2) d +de Bretton Woods et des accords connexes, sous form +n’excédant pas, au total, 486 916 000 dollars canadien +2023-2024 +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 1.8 (French) + +Page 38 +SCHEDULE 2 +Based on the Main Estimates 2023–24, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2025 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privileg +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 2 + +Page 39 +ANNEXE 2 +D’après le Budget principal des dépenses 2023-2024, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2025, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 4: Appropriation Act No. 1, 2023–24 +SCHEDULE 2 (French) + +Page 40 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-45_4.txt b/task6_model_deployment/assets/C-45_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..96971d8e7a7f49c89d6bd2dd63fec7cc5988213d --- /dev/null +++ b/task6_model_deployment/assets/C-45_4.txt @@ -0,0 +1,2511 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 16 +An Act to amend the First Nations Fiscal +Management Act, to make consequential +amendments to other Acts, and to make a +clarification relating to another Act +ASSENTED TO +JUNE 20, 2023 +BILL C-45 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the First Nations Fiscal Man- +agement Act, to make consequential amendments to other Acts, +and to make a clarification relating to another Act”. +SUMMARY +This enactment amends the First Nations Fiscal Management Act +to expand and modernize the mandates of the First Nations Tax +Commission and the First Nations Financial Management Board +in order to better reflect their current and future activities. +The enactment also establishes a First Nations Infrastructure In- +stitute that will provide First Nations and other interested Indige- +nous groups and organizations with tools and support, including +with respect to best practices, to implement and manage their +infrastructure. It also provides First Nations named in the sched- +ule to the First Nations Fiscal Management Act with the power to +make laws to regulate services provided by or on behalf of the +First Nations. +The enactment also aims to improve the functioning of that Act, +including by integrating the content of the Financing Secured by +Other Revenues Regulations, by combining into a single fund +the debt reserve fund for financing secured by property tax rev- +enues and the debt reserve fund for financing secured by other +revenues and by simplifying the way certain Indigenous groups +participate in pooled-borrowing. +Finally, the enactment makes consequential amendments to the +Access to Information Act and to the Privacy Act and includes a +clarification that addresses a transitional administrative over- +sight that followed the establishment in 2019 of the Department +of Crown-Indigenous Relations and Northern Affairs and the De- +partment of Indigenous Services. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 16 +An Act to amend the First Nations Fiscal Manage- +ment Act, to make consequential amendments to +other Acts, and to make a clarification relating to an- +other Act +[Assented to 20th June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +2005, c. 9; 2012, c. 19, s. 658 +First Nations Fiscal +Management Act +2012, c. 19, s. 656 +1 The long title of the First Nations Fiscal Man- +agement Act is replaced by the following: +An Act to provide for powers of First Nations respect- +ing taxation, financial administration and the provi- +sion of services on reserve lands, to facilitate First +Nations’ access to financing secured by local rev- +enues or other revenues, to establish a First Nations +Tax Commission, First Nations Financial Manage- +ment Board, First Nations Finance Authority and First +Nations Infrastructure Institute and to make conse- +quential amendments to other Acts +2012, c. 19, s. 657; 2018, c. 27, ss. 413(a)(E) and 414(b)(E) +2 The preamble to the Act is replaced by the fol- +lowing: +Preamble +Whereas the Government of Canada is committed to +responding to, to the extent of its authority, Call to +Action 44 in the Final Report of the Truth and Recon- +ciliation Commission of Canada and implementing +the United Nations Declaration on the Rights of In- +digenous Peoples, including Articles 3 to 5, 20, 21 +and 23 as they relate to the pursuit of economic +2021-2022-2023 + +Page 4 +growth in Indigenous communities and to economic +reconciliation; +Whereas early contact Indigenous peoples had inno- +vative economic and trade systems supported by +public infrastructure, tax systems, sharing practices +and the development of trading languages to enable +commerce across linguistically diverse regions; +Whereas Indigenous languages have words for taxes +and sharing, including the word “taksis” in the Chi- +nook trading language; +Whereas the Government of Canada has adopted a +policy recognizing the inherent right of self- +government as an Aboriginal right and providing for +the negotiation of self-government; +Whereas this Act is not intended to define the nature +and scope of any right of self-government or to pre- +judge the outcome of any self-government negotia- +tion; +Whereas First Nations governments led an initiative +in 1988 to amend the Indian Act in order to recognize +their jurisdiction over real property taxation; +Whereas First Nations leaders led an initiative that re- +sulted in the development of legislation that would +enable First Nations to better exercise their jurisdic- +tion with respect to taxation, financial administration +and the provision of services on reserve lands and to +participate in pooled debenture borrowing; +Whereas economic development through the appli- +cation of local revenues and other revenues to sup- +port borrowing on capital markets for the develop- +ment of public infrastructure is available to other +governments in Canada; +Whereas local revenue systems on reserves should +recognize both the interests of on-reserve taxpayers +and the rights of members of First Nations communi- +ties; +And whereas First Nations and the Government of +Canada recognize the benefits of establishing Indige- +nous institutions as part of a comprehensive fiscal +framework; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +2 + +Page 5 +2018, c. 27, par. 414(c)(E) +3 (1) The definition third-party management in +subsection 2(1) of the English version of the Act is +repealed. +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +First Nations Infrastructure Institute means the insti- +tute established under subsection 102(1). (Institut des +infrastructures des premières nations) +(3) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +intermediate account means an account established by +a First Nation in which other revenues to be used for fi- +nancing under this Act are deposited and out of which +the First Nations Finance Authority is authorized to +transfer such revenues to a secured revenues trust ac- +count. (compte intermédiaire) +other revenues means +(a) tax revenues and fees imposed or collected by a +First Nation under a law or agreement, other than +(i) local revenues, and +(ii) revenues from taxes administered by His +Majesty in right of Canada on the First Nation’s be- +half, including under the First Nations Goods and +Services Tax Act, unless an agreement between +them specifically permits the use of the revenues as +security for a loan referred to in paragraph 74(b) +and any other applicable conditions are satisfied; +(b) royalties payable to a First Nation under the +Framework Agreement, as defined in subsection 2(1) +of the Framework Agreement on First Nation Land +Management Act, or under the First Nations Oil and +Gas and Moneys Management Act; +(c) royalties payable to His Majesty in right of Canada +under the Indian Act or the Indian Oil and Gas Act on +behalf of a First Nation that has assumed control of its +moneys under the First Nations Oil and Gas and +Moneys Management Act; +(d) revenues that are from leases, permits or other in- +struments or acts authorizing the use of reserve land +issued under the Indian Act and that a First Nation +has assumed control of under the First Nations Oil +and Gas and Moneys Management Act; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +3 + +Page 6 +(e) revenues from leases, permits or other instru- +ments or acts authorizing the use of reserve land is- +sued under the Framework Agreement, as defined in +subsection 2(1) of the Framework Agreement on First +Nation Land Management Act; +(f) revenues otherwise payable to a First Nation under +any agreement with a person other than His Majesty +in right of Canada — with the exception of revenues +collected by His Majesty in right of Canada on the +First Nation’s behalf unless an agreement between +them specifically permits their use as security for a +loan referred to in paragraph 74(b) and any other ap- +plicable conditions are satisfied; +(g) revenues, other than local revenues, received by a +First Nation from businesses wholly or partly owned +by it, including dividends from shares owned by it; +(h) transfers from a provincial, regional, municipal or +local government to a First Nation; +(i) transfers from His Majesty in right of Canada to a +First Nation if the agreement governing the transfer +specifically permits the use of the transfer as security +for a loan referred to in paragraph 74(b) and if any +other applicable conditions are satisfied; +(j) interest earned by a First Nation on deposits, in- +vestments or loans, other than interest held by His +Majesty in right of Canada on the First Nation’s be- +half; and +(k) revenues prescribed by regulation. (autres re- +cettes) +secured revenues trust account means an account es- +tablished by the First Nations Finance Authority and a +First Nation in which other revenues to be used for fi- +nancing under this Act are maintained. (compte de re- +cettes en fiducie garanti) +(4) Section 2 of the Act is amended by adding the +following after subsection (2): +Extended meaning of “borrowing member” +(2.1) For the purpose of sections 57, 59, 74, 77, 78, 83 and +84 and paragraph 89(c), borrowing member also means +an Indigenous group, other than a band named in the +schedule, or an organization referred to in paragraph +50.1(1)(e) that has been accepted as a borrowing member +under a regulation made under section 141 or 141.1. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +3 + +Page 7 +Extended meaning of “borrowing member” — section +61 +(2.2) For the purpose of section 61, borrowing member +also means an Indigenous group, other than a band +named in the schedule, that has been accepted as a bor- +rowing member under a regulation made under section +141. +(5) Section 2 of the Act is amended by adding the +following after subsection (3): +Regulations +(3.1) The Governor in Council may make regulations +prescribing anything that is to be prescribed under para- +graph (k) of the definition other revenues. +2018, c. 27, s. 414(E) +4 Section 4 of the Act is replaced by the follow- +ing: +Financial administration laws +4 The council of a First Nation may not make a law un- +der paragraph 5(1)(d) or 8.1(1)(a) until the council has +made a law respecting the financial administration of the +First Nation under paragraph 9(1)(a) and that law has +been approved by the First Nations Financial Manage- +ment Board. +2018, c. 27, s. 386(1) +5 (1) The portion of subsection 5(1) of the Act be- +fore paragraph (a) is replaced by the following: +Local revenue laws +5 (1) Subject to sections 4 and 6 and any regulations +made under paragraph 36(1)(d), the council of a First Na- +tion may make laws +(2) Paragraph 5(1)(d) of the Act is replaced by the +following: +(d) respecting the borrowing of money from the First +Nations Finance Authority that is secured by local rev- +enues, including any authorization to enter into a par- +ticular borrowing agreement with that Authority; +2015, c. 36, s. 178(2) +(3) The portion of paragraph 5(1)(e) of the Act be- +fore subparagraph (i) is replaced by the follow- +ing: +(e) subject to any conditions and procedures pre- +scribed by regulation, respecting the enforcement of +laws made under paragraphs (a) and (a.1), including +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 3-5 + +Page 8 +(4) Paragraph 5(1)(g) of the English version of +the Act is replaced by the following: +(g) delegating to the First Nations Financial Manage- +ment Board any of the council’s other powers that are +required to give effect to a co-management arrange- +ment entered into under section 52 or to give effect to +third-party management under section 53. +(5) Section 5 of the Act is amended by adding the +following after subsection (4): +Application to competent court +(5) The First Nation may apply to a court of competent +jurisdiction for an order directing the person or entity +named in the application to comply with a local revenue +law, such as by +(a) refraining from doing anything that, in the opinion +of the court, constitutes or is directed toward the con- +travention of that law; or +(b) doing anything that, in the opinion of the court, +may prevent the contravention of that law. +Collection — competent court +(6) The First Nation may commence a proceeding in a +court of competent jurisdiction to collect an amount ow- +ing to the First Nation under a local revenue law. +Enforcement — Framework Agreement on First +Nation Land Management Act +(6.1) If a First Nation has adopted a land code as de- +fined in subsection 2(2) of the Framework Agreement on +First Nation Land Management Act or the council of a +First Nation has enacted a First Nation law as defined in +subsection 2(1) of that Act, the First Nation may use any +enforcement measure — other than a measure for the in- +vestigation or prosecution of an offence punishable on +summary conviction referred to in paragraph 19.1(a) of +the Framework Agreement, as defined in subsection +2(1) of that Act — that is provided for in that land code or +First Nation law to enforce a local revenue law. +6 The Act is amended by adding the following af- +ter section 8: +Other revenues laws +8.1 (1) The council of a First Nation may make laws +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 5-6 + +Page 9 +(a) respecting the borrowing from the First Nations +Finance Authority of money that is secured by other +revenues, including any authorization to enter into a +particular borrowing agreement with that Authority; +(b) delegating to any person or body any of the coun- +cil’s powers to make laws under paragraph (a); and +(c) delegating to the First Nations Financial Manage- +ment Board any of the council’s other powers that are +required to give effect to a co-management arrange- +ment entered into under section 52.1 or to give effect +to third-party management under section 53.1. +Coming into force +(2) A law made under subsection (1) comes into force on +the later of +(a) the day of coming into force set out in the law, and +(b) the day after the day on which it is made. +Judicial notice +(3) In any proceedings, judicial notice may be taken of +laws made under subsection (1). +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply in re- +spect of laws made under subsection (1). +Publication +(5) The First Nation shall publish all laws made under +paragraphs (1)(b) and (c) in the First Nations Gazette. +2018, c. 27, par. 414(h)(E) +7 The portion of subsection 9(1) of the Act before +paragraph (a) is replaced by the following: +Financial administration laws +9 (1) The council of a First Nation may make laws +2015, c. 36, s. 183 +8 (1) The portion of subsection 11(1) of the Act +before paragraph (b) is replaced by the follow- +ing: +No repeal by borrowing members +11 (1) A borrowing member with an unpaid loan se- +cured by local revenues shall not repeal a property taxa- +tion law or a law made under paragraph 5(1)(a.1) unless +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 6-8 + +Page 10 +(a) the revenues raised under that law, if any, are not +being used as security for any loan obtained from the +First Nations Finance Authority and the repeal of that +law would not adversely affect the member’s obliga- +tions to the First Nations Finance Authority; or +(2) Subsections 11(2) and (3) of the Act are re- +placed by the following: +Priority to Authority +(2) A law made under paragraph 5(1)(b) by a borrowing +member with an unpaid loan secured by local revenues +shall not authorize the expenditure of local revenues un- +less the borrowing member’s budget provides for the +payment of all amounts payable to the First Nations Fi- +nance Authority during the budget period. +Financial commitment +(3) A borrowing member with an unpaid loan secured by +local revenues shall, in every year, reserve the local rev- +enues that are required to ensure that all amounts autho- +rized to be paid to the First Nations Finance Authority in +the year with respect to that loan are actually paid in that +year. +2018, c. 27, par. 414(m)(E) +9 Section 15 of the Act is replaced by the follow- +ing: +Reporting of other revenues +14.1 If a First Nation is using other revenues as security +for a loan from the First Nations Finance Authority, the +First Nation shall account for all of its other revenues — +including other revenues that have not been used as se- +curity for the loan — separately from its other moneys, +and shall provide that accounting information to the Au- +thority and the First Nations Financial Management +Board on request. +Non-application of certain provisions +15 Paragraphs 83(1)(a) and (b) to (g) and section 84 of +the Indian Act do not apply to a First Nation and any reg- +ulations made under paragraph 73(1)(m) of that Act do +not apply to a First Nation in respect of the borrowing of +money under a law made under paragraph 5(1)(d) or +8.1(1)(a). +10 The definition taxpayer in section 16 of the Act +is replaced by the following: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 8-10 + +Page 11 +taxpayer means a person paying taxes or fees under a +law made under paragraph 5(1)(a) or (a.1). (contri- +buable) +2018, c. 27, par. 414(n)(E) +11 Subsection 20(5) of the Act is replaced by the +following: +Qualifications +(5) The Commission shall be composed of individuals +from across Canada, including members of First Nations, +who are committed to the development of First Nations +local revenue systems and who have the experience or ca- +pacity to enable the Commission to fulfil its mandate. +12 Subsection 23(2) of the English version of the +Act is replaced by the following: +Expenses +(2) The Chief Commissioner shall be reimbursed for rea- +sonable travel and other expenses incurred in performing +duties while absent from their ordinary place of work. +Other Commissioners shall be reimbursed for such ex- +penses incurred in performing duties while absent from +their ordinary place of residence. +2018, c. 27, par. 414(o)(E) +13 Paragraphs 29(a) to (i) of the Act are replaced +by the following: +(a) support and protect the integrity of First Nations +local revenue systems and promote common ap- +proaches to those systems as part of the Canadian fis- +cal framework; +(b) support and promote the reconciliation, in First +Nations local revenue systems, of the interests of tax- +payers with the responsibilities of councils to govern +the affairs of First Nations; +(c) support and promote positive relationships be- +tween First Nations and taxpayers, including through +the provision of support services for the resolution of +disputes related to First Nations local revenue sys- +tems; +(d) assist First Nations in the exercise of their juris- +diction over local revenues; +(e) develop and deliver, and provide support for the +development and delivery of, training and education +services — and conduct research — respecting the im- +plementation and administration of First Nations local +revenue systems, respecting First Nations economic +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 10-13 + +Page 12 +growth and respecting the evolution of local revenue +systems; +(f) assist First Nations in growing their economies and +increasing their local revenues; +(g) promote transparency of First Nations local rev- +enue systems and understanding of those systems by +members of First Nations, taxpayers and the public; +(h) conduct research and provide advice and informa- +tion to the Government of Canada, including the Min- +ister, regarding the future development and imple- +mentation of frameworks to support First Nations in +exercising their jurisdiction over local revenues; +(i) conduct research, analyze information and provide +advice to support the development, implementation +and administration of First Nations local revenue sys- +tems; +(j) collaborate with First Nations, Indigenous institu- +tions and organizations and all levels of government to +strengthen First Nations economies and support the +development of legal and administrative frameworks +to promote the evolution of their jurisdiction over lo- +cal revenues; +(k) support the negotiation, development and imple- +mentation of agreements related to First Nations local +revenue systems; +(l) provide services to any Indigenous group named in +the schedule to any regulation made under section +141; and +(m) collect data, publish statistical information and +conduct research and analysis on matters related to +the purposes set out in the other paragraphs of this +section. +2018, c. 27, s. 394(1) +14 (1) The portion of subsection 32(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Restrictions +32 (1) The Commission shall not approve a law made +under paragraph 5(1)(d) with respect to a loan referred to +in paragraph 74(a) unless +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 13-14 + +Page 13 +2018, c. 27, par. 414(p)(E) +(2) Paragraph 32(1)(b) of the Act is replaced by +the following: +(b) the First Nation has sufficient unutilized borrow- +ing capacity in respect of that loan. +2018, c. 27, s. 394(2) +(3) The portion of subsection 32(2) of the Act be- +fore paragraph (a) is replaced by the following: +Copy and certificate +(2) On approving a law made by a First Nation under +paragraph 5(1)(d) with respect to a loan referred to in +paragraph 74(a), the Commission shall provide the First +Nations Finance Authority with +2018, c. 27, s. 394(3) +(4) Subsection 32(3) of the Act is replaced by the +following: +Notice of judicial review +(3) If the Commission becomes aware that judicial re- +view proceedings have been undertaken in respect of an +approved law referred to in subsection (2), the Commis- +sion shall without delay inform the First Nations Finance +Authority of those proceedings. +2018, c. 27, par. 414(q)(E) +15 (1) Paragraph 33(1)(a) of the Act is replaced +by the following: +(a) is of the opinion that the First Nation has not com- +plied with this Part or a regulation made under this +Part or, with respect to local revenues, Part 1 or a reg- +ulation made under that Part or that a local revenue +law has been unfairly or improperly applied, +2018, c. 27, par. 414(q)(E) +(2) Subsection 33(2) of the Act is replaced by the +following: +Independent review +(2) If the Commission is of the opinion that a First Na- +tion has not complied with this Part or a regulation made +under this Part or, with respect to local revenues, Part 1 +or a regulation made under that Part or that a local rev- +enue law has been unfairly or improperly applied, it shall +conduct a review of the matter in accordance with the +regulations. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 14-15 + +Page 14 +2018, c. 27, par. 414(q)(E) +(3) The portion of subsection 33(3) of the Act be- +fore paragraph (a) is replaced by the following: +Remedying the situation +(3) If, after conducting a review, the Commission consid- +ers that a First Nation has not complied with this Part or +a regulation made under this Part or, with respect to local +revenues, Part 1 or a regulation made under that Part or +that a local revenue law has been unfairly or improperly +applied, the Commission +2018, c. 27, par. 414(q)(E) +(4) Paragraph 33(3)(b) of the Act is replaced by +the following: +(b) may, if the First Nation does not remedy the situa- +tion within the time set out in the order, by notice in +writing, require the First Nations Financial Manage- +ment Board to either — at the Board’s discretion — +impose a co-management arrangement on the First +Nation under section 52 or assume third-party man- +agement under section 53 to remedy the situation. +16 The Act is amended by adding the following +after section 35: +Data Collection, Analysis and +Publication +Functions and powers +35.1 (1) The Commission may, on matters within the +scope of its purposes, collect, analyze, abstract and pub- +lish data for statistical purposes. +No identifying information +(2) The Commission shall ensure that no First Nation, +entity, including an entity referred to in subsection +50.1(1), or individual can reasonably be identified, +whether directly or indirectly, by any means, from any +information that the Commission makes publicly avail- +able under subsection (1). +Exception +(3) The Commission is not required to comply with sub- +section (2) if the information is already in the public do- +main or the First Nation, entity or individual to whom it +relates consents to being identified. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 15-16 + +Page 15 +Information sharing agreements +35.2 The Commission may enter into agreements with a +First Nation, entity, including an entity referred to in +subsection 50.1(1), or individual or any level of govern- +ment concerning the sharing of information for research, +analysis and publication purposes. +17 (1) Section 41 of the Act is amended by adding +the following after subsection (1): +Indigenous directors +(1.1) The Governor in Council shall endeavour to ensure +that the majority of the directors are Indigenous. +2018, c. 27, par. 414(t)(E) +(2) Subsection 41(4) of the Act is replaced by the +following: +Qualifications +(4) The board of directors shall be composed of individu- +als from across Canada, including members of First Na- +tions, who are committed to the strengthening of the fi- +nancial management of First Nations or of entities re- +ferred to in paragraphs 50.1(1)(a) to (c) and who have the +experience or capacity to enable the Board to fulfil its +mandate. +18 Section 44 of the Act is replaced by the follow- +ing: +Status +44 The Chairperson shall hold office on a full-time basis +and the other directors shall hold office on a part-time +basis. +19 Subsection 45(2) of the Act is replaced by the +following: +Expenses +(2) The Chairperson shall be reimbursed for reasonable +travel and other expenses incurred in performing duties +while absent from their ordinary place of work. Other di- +rectors shall be reimbursed for such expenses incurred in +performing duties while absent from their ordinary place +of residence. +2018, c. 27, par. 414(u)(E) +20 (1) Paragraphs 49(a) to (c) of the Act are re- +placed by the following: +(a) assist First Nations and entities referred to in sub- +section 50.1(1) in developing the capacity to meet their +financial management requirements; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 16-20 + +Page 16 +(a.1) assist First Nations and entities referred to in +subsection 50.1(1) in developing and implementing +laws and by-laws respecting financial administration; +(b) assist First Nations and entities referred to in +paragraphs 50.1(1)(a) to (c) in their dealings with dif- +ferent levels of governments respecting financial man- +agement, including matters of accountability and +shared fiscal responsibility; +(c) assist First Nations and entities referred to in +paragraphs 50.1(1)(a) to (c) in the development, im- +plementation and improvement of financial relation- +ships with financial institutions, business partners and +different levels of governments, to enable the econom- +ic and social development of First Nations and of +those entities; +2018, c. 27, par. 414(u)(E) +(2) Paragraphs 49(g) to (i) of the Act are replaced +by the following: +(g) provide monitoring and reporting services respect- +ing financial management systems and financial per- +formance; +(g.1) provide First Nations and entities referred to in +subsection 50.1(1) with monitoring and reporting ser- +vices respecting the implementation of laws and by- +laws respecting financial administration and the com- +pliance of those laws and by-laws with applicable stan- +dards; +(h) provide services respecting the co-management +and third-party management of local revenues and +other revenues; +(i) provide advice, policy research and review and +evaluative services on the development of fiscal ar- +rangements between different levels of governments +and First Nations, as well as on the development of +fiscal arrangements between different levels of gov- +ernments and entities referred to in paragraphs +50.1(1)(a) to (c); +(j) develop, implement, test and evaluate, as well as +conduct research with respect to, proposals and pilot +projects related to the purposes set out in the other +paragraphs of this section; +(k) assist First Nations, entities referred to in subsec- +tion 50.1(1), other levels of government and public and +private +organizations +in +the +development +and +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +20 + +Page 17 +implementation of fiscal and economic proposals that +contribute to responding to the Truth and Reconcilia- +tion Commission of Canada’s Calls to Action and to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples; and +(l) collect data, publish statistical information and +conduct research and analysis on matters related to +the purposes set out in the other paragraphs of this +section. +21 The Act is amended by adding the following +after section 50: +Review and monitoring +50.01 (1) On the request of a First Nation or under the +terms of an agreement between a First Nation and any +level of government, the Board may review or monitor +(a) the implementation of laws of the First Nation re- +specting financial administration; +(b) the compliance of those laws with the standards +established under paragraph 55(1)(a); and +(c) the First Nation’s compliance with the standards +established under paragraph 55(1)(c) or (d). +Report +(2) On completion of a review, or from time to time while +carrying out monitoring, the Board shall provide to the +First Nation a report setting out its findings and any rec- +ommendations. +Procedures +(3) The Board may establish procedures respecting +(a) the requests for review and monitoring referred to +in subsection (1); +(b) the review and monitoring referred to in subsec- +tion (1); and +(c) the reports referred to in subsection (2). +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply in re- +spect of procedures established under subsection (3). +2018, c. 27, s. 398 +22 (1) Paragraphs 50.1(1)(c) and (d) of the En- +glish version of the Act are replaced by the fol- +lowing: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 20-22 + +Page 18 +(c) an Indigenous group that is a party to a treaty, +land claims agreement or self-government agreement +with Canada or with a province, or an entity estab- +lished under, or as a result of, such a treaty or agree- +ment; +(d) an entity — owned or controlled by one or more +First Nations or entities referred to in paragraph (a), +(b) or (c) — whose mandate is primarily to promote +the well-being or advancement of Indigenous people; +or +2018, c. 27, s. 398 +(2) Paragraph 50.1(1)(e) of the Act is replaced by +the following: +(e) a not-for-profit organization established to pro- +vide public services to Indigenous groups or Indige- +nous persons, including services with respect to social +welfare, infrastructure, housing, recreational or cul- +tural activities, health or education. +23 The Act is amended by adding the following +after section 50.1: +Review and monitoring +50.2 (1) On the request of an entity referred to in sub- +section 50.1(1) or under the terms of an agreement be- +tween such an entity and any level of government, the +Board may review or monitor +(a) the implementation of laws or by-laws made by +the entity respecting financial administration; +(b) the compliance of those laws or by-laws with the +standards established under paragraph 50.1(3)(b); and +(c) the entity’s compliance with the standards estab- +lished under paragraph 50.1(3)(a). +Report +(2) On completion of a review, or from time to time while +carrying out monitoring, the Board shall provide to the +entity a report setting out its findings and any recom- +mendations. +Procedures +(3) The Board may establish procedures respecting +(a) the requests for review and monitoring referred to +in subsection (1); +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 22-23 + +Page 19 +(b) the review and monitoring referred to in subsec- +tion (1); and +(c) the reports referred to in subsection (2). +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply in re- +spect of procedures established under subsection (3). +2018, c. 27, par. 414(v)(E) +24 Section 51 of the Act is replaced by the follow- +ing: +Required intervention — local revenues +51 (1) On receipt of a notice from the First Nations Tax +Commission under paragraph 33(3)(b) or from the First +Nations Finance Authority under subsection 86(4), the +Board shall either require the First Nation to enter into a +co-management arrangement in accordance with section +52 or assume third-party management in accordance +with section 53, as the Board sees fit. +Required intervention — other revenues +(2) On receipt of a notice from the First Nations Finance +Authority under subsection 86(5), the Board shall either +require the First Nation to enter into a co-management +arrangement in accordance with section 52.1 or assume +third-party management in accordance with section 53.1, +as the Board sees fit. +2018, c. 27, par. 414(v)(E) +25 (1) Subsection 52(1) of the Act is replaced by +the following: +Imposed co-management — local revenues +52 (1) The Board may, on giving notice to the council of +a First Nation, require the First Nation to enter into a co- +management arrangement in respect of the First Nation’s +local revenues, including its local revenue account, +(a) if, in the opinion of the Board, there is a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by local revenues; or +(b) if the Board has received a notice under paragraph +33(3)(b) or subsection 86(4). +2018, c. 27, par. 414(v)(E) +(2) The portion of subsection 52(2) of the Act be- +fore paragraph (e) is replaced by the following: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 23-25 + +Page 20 +Powers +(2) Under the co-management arrangement, the Board +may +(a) recommend amendments to a law of the First Na- +tion made under any of paragraphs 5(1)(a) to (f) or +subsection 9(1); +(b) recommend changes to the First Nation’s expendi- +tures or budgets with respect to its local revenues; +(c) recommend improvements to the First Nation’s fi- +nancial management system with respect to its local +revenues; +(d) recommend changes to the delivery of programs +and services paid for out of the First Nation’s local +revenues; +2018, c. 27, par. 414(v)(E) +(3) Paragraph 52(2)(f) of the Act is replaced by +the following: +(f) with respect to local revenues, exercise any powers +delegated to the Board under a law of the First Nation +or under an agreement between the First Nation and +the Board or the First Nation and the First Nations Fi- +nance Authority. +2018, c. 27, par. 414(v)(E) +(4) The portion of subsection 52(3) of the Act be- +fore paragraph (d) is replaced by the following: +Termination by Board +(3) The Board may terminate the co-management ar- +rangement on giving notice to the council of the First Na- +tion that the Board is of the opinion that +(a) there is no longer a serious risk that the First Na- +tion will default on an obligation to the First Nations +Finance Authority relating to a loan secured by local +revenues; +(b) in the case of a First Nation that was in default of a +payment obligation to the First Nations Finance Au- +thority relating to a loan secured by local revenues, the +First Nation has remedied the default; +(c) the co-management arrangement is no longer re- +quired; or +2018, c. 27, par. 414(v)(E) +(5) Subsection 52(5) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +25 + +Page 21 +Notice +(5) The Board shall advise the First Nations Finance Au- +thority and the First Nations Tax Commission of the +commencement or termination of the co-management +arrangement. +26 The Act is amended by adding the following +after section 52: +Imposed co-management — other revenues +52.1 (1) The Board may, on giving notice to the council +of a First Nation, require the First Nation to enter into a +co-management arrangement in respect of the First Na- +tion’s other revenues, including those that have not been +used as security for a loan from the First Nations Finance +Authority, +(a) if, in the opinion of the Board, there is a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by other revenues; or +(b) if the Board has received a notice under subsection +86(5). +Powers +(2) Under the co-management arrangement, the Board +may +(a) recommend amendments to a law of the First Na- +tion made under any of paragraphs 8.1(1)(a) or (b) or +subsection 9(1); +(b) recommend changes to the First Nation’s expendi- +tures or budgets with respect to its other revenues; +(c) recommend improvements to the First Nation’s fi- +nancial management system with respect to its other +revenues; +(d) recommend changes to the delivery of programs +and services that are paid for out of the First Nation’s +other revenues; +(e) order that expenditures of other revenues of the +First Nation be approved by, or paid with cheques co- +signed by, a manager appointed by the Board; and +(f) with respect to other revenues, exercise any powers +delegated to the Board under a law of the First Nation +or under an agreement between the First Nation and +the Board or the First Nation and the First Nations Fi- +nance Authority. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 25-26 + +Page 22 +Termination by Board +(3) The Board may terminate the co-management ar- +rangement on giving notice to the council of the First Na- +tion that the Board is of the opinion that +(a) there is no longer a serious risk that the First Na- +tion will default on an obligation to the First Nations +Finance Authority relating to a loan secured by other +revenues; +(b) in the case of a First Nation that was in default of a +payment obligation to the First Nations Finance Au- +thority relating to a loan secured by other revenues, +the First Nation has remedied the default; +(c) the co-management arrangement is no longer re- +quired; or +(d) third-party management of the First Nation’s oth- +er revenues is required. +Opinion final +(4) An opinion given by the Board under this section is +final and conclusive and is not subject to appeal. +Notice +(5) The Board shall advise the First Nations Finance Au- +thority and the First Nations Tax Commission of the +commencement or termination of the co-management +arrangement. +2018, c. 27, par. 414(w)(E) +27 (1) Subsection 53(1) of the Act is replaced by +the following: +Third-party management — local revenues +53 (1) The Board may, on giving notice to the council of +a First Nation and to the Minister, assume management +of the First Nation’s local revenues, including its local +revenue account, +(a) if, in the opinion of the Board, the co-management +arrangement entered into under section 52 has not +been effective; +(b) if, in the opinion of the Board, there is a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by local revenues; or +(c) if the Board has received a notice under paragraph +33(3)(b) or subsection 86(4). +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 26-27 + +Page 23 +2018, c. 27, par. 414(w)(E) +(2) The portion of subsection 53(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Powers +(2) If the Board assumes third-party management of the +local revenues of a First Nation, the Board has the exclu- +sive authority to +(3) Subparagraph 53(2)(b)(i) of the Act is re- +placed by the following: +(i) with respect to local revenues, exercise any pow- +ers and fulfil any obligations of the council under +this Act, including under the regulations made un- +der this Act, or under any laws made under para- +graphs 5(1)(a) to (e) and 9(1)(a), +(4) Subparagraph 53(2)(b)(iv) of the Act is re- +placed by the following: +(iv) provide for the delivery of programs and ser- +vices that are paid for out of the First Nation’s local +revenues, manage assets related to those programs +and services and enter into or terminate agree- +ments in respect of those programs, services and +assets; +2018, c. 27, s. 399 +(5) Paragraph 53(2)(d) of the Act is replaced by +the following: +(d) with respect to local revenues, exercise any powers +or fulfil any obligations delegated to the Board under a +law of the First Nation or an agreement between the +First Nation and the Board or between the First Na- +tion and the First Nations Finance Authority. +(6) Section 53 of the Act is amended by adding the +following after subsection (5): +Board not agent or mandatary +(5.1) For greater certainty, the Board is not an agent or +mandatary of the First Nations Finance Authority or the +First Nations Tax Commission while exercising its exclu- +sive authority under subsection (2). +2018, c. 27, par. 414(w)(E) +(7) Subsection 53(6) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +27 + +Page 24 +Termination by Board +(6) The Board may terminate third-party management of +a First Nation’s local revenues, on giving notice to the +council of the First Nation, if +(a) it is of the opinion that there is no longer a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by local revenues and the Authority con- +sents to the termination in writing; +(b) in the case of a First Nation that was in default of +an obligation to the First Nations Finance Authority +relating to a loan secured by local revenues, it is of the +opinion that the First Nation has remedied the default +and the Authority consents to the termination in writ- +ing; +(c) it is of the opinion that the situation for which +third-party management of the First Nation’s local +revenues was required has been remedied; or +(d) in the case of third-party management that was as- +sumed by the Board following receipt of a notice under +subsection 86(4), the First Nations Finance Authority +has, in writing, requested the termination and stated +its reasons for the request. +28 The Act is amended by adding the following +after section 53: +Third-party management — other revenues +53.1 (1) The Board may, on giving notice to the council +of a First Nation and to the Minister, assume manage- +ment of the First Nation’s other revenues, including +those that have not been used as security for a loan from +the First Nations Finance Authority, +(a) if, in the opinion of the Board, the co-management +arrangement entered into under section 52.1 has not +been effective; +(b) if, in the opinion of the Board, there is a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by other revenues; or +(c) if the Board has received a notice under subsection +86(5). +Powers +(2) If the Board assumes third-party management of the +other revenues of a First Nation, the Board has the exclu- +sive authority to +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 27-28 + +Page 25 +(a) subject to subsection (5), act in the place of the +council of the First Nation to make laws under para- +graphs 8.1(1)(a) and (b) and subsection 9(1); +(b) act in the place of the council of the First Nation to +(i) with respect to other revenues, exercise any +powers and fulfil any obligations of the council un- +der this Act, including under the regulations made +under this Act, or under any laws made under para- +graph 8.1(1)(a) or 9(1)(a), +(ii) manage the First Nation’s other revenues, +(iii) manage assets of the First Nation that are gen- +erating other revenues, including by exercising any +powers of the council to terminate an agreement, or +enter into a new agreement, in respect of those as- +sets, +(iv) undertake any necessary borrowing for the +purpose of remedying the situation for which third- +party management was required, and +(v) provide for the delivery of programs and ser- +vices that are paid for out of the First Nation’s other +revenues, manage assets related to those programs +and services and enter into or terminate agree- +ments in respect of those programs, services and +assets; and +(c) with respect to other revenues, exercise any pow- +ers or fulfil any obligations delegated to the Board un- +der a law of the First Nation or an agreement between +the First Nation and the Board or between the First +Nation and the First Nations Finance Authority. +Scope of power +(3) In exercising the authority referred to in subpara- +graph (2)(b)(ii), the Board may manage other revenues of +a First Nation that were received before, or that are re- +ceived after, the Board assumes management of the First +Nation’s other revenues, including those that are comin- +gled with other moneys of the First Nation. However, the +Board may not manage the First Nation’s other revenues +that are in a secured revenues trust account or an inter- +mediate account. +Board not agent or mandatary +(4) For greater certainty, the Board is not an agent or +mandatary of the First Nations Finance Authority while +exercising its exclusive authority under subsection (2). +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +28 + +Page 26 +Delegation — consent of council required +(5) The Board shall not make a law under paragraph +8.1(1)(b) or 9(1)(b) that delegates a power to a person or +body to whom a power was not delegated at the time the +Board assumed third-party management of the other rev- +enues of a First Nation, unless the council of the First +Nation gives its consent. +Prohibition +(6) The council of a First Nation shall not, during the +time that the Board assumes third-party management of +the First Nation’s other revenues, repeal any law made +under paragraph 8.1(1)(c). +Review every six months +(7) If the Board has assumed third-party management of +a First Nation’s other revenues, it shall review the need +for third-party management at least once every six +months and advise the First Nations Finance Authority, +the First Nations Tax Commission and the council of the +First Nation of the results of its review. +Termination by Board +(8) The Board may terminate third-party management of +a First Nation’s other revenues, on giving notice to the +council of the First Nation, if +(a) it is of the opinion that there is no longer a serious +risk that the First Nation will default on an obligation +to the First Nations Finance Authority relating to a +loan secured by other revenues and the Authority con- +sents to the termination in writing; +(b) in the case of a First Nation that was in default of +an obligation to the First Nations Finance Authority +relating to a loan secured by other revenues, it is of the +opinion that the First Nation has remedied the default +and the Authority consents to the termination in writ- +ing; +(c) it is of the opinion that the situation for which +third-party management of the First Nation’s other +revenues was required has been remedied; or +(d) in the case of third-party management that was as- +sumed by the Board following receipt of a notice under +subsection 86(5), the First Nations Finance Authority +has, in writing, requested the termination and stated +its reasons for the request. +Opinion final +(9) An opinion given by the Board under this section is +final and conclusive and is not subject to appeal. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +28 + +Page 27 +Notice +(10) The Board shall advise the First Nations Finance +Authority and First Nations Tax Commission of the as- +sumption or termination of third-party management of a +First Nation’s other revenues. +2018, c. 27, par. 414(x)(E) +29 Section 54 of the Act is replaced by the follow- +ing: +Required information +54 At the request of the Board, a First Nation shall pro- +vide to the Board any information about the First Na- +tion’s financial management system and financial perfor- +mance that the Board requires for a decision regarding a +co-management arrangement or third-party manage- +ment of the First Nation’s local revenues or other rev- +enues. +2018, c. 27, par. 414(y)(E) +30 Paragraph 55(2)(c) of the Act is replaced by +the following: +(c) the implementation or termination of a co-man- +agement arrangement or third-party management of a +First Nation’s local revenues or other revenues. +31 The Act is amended by adding the following +after section 55: +Data Collection, Analysis and +Publication +Functions and powers +55.1 (1) The Board may, on matters within the scope of +its purposes, collect, analyze, abstract and publish data +for statistical purposes. +No identifying information +(2) The Board shall ensure that no First Nation, entity, +including an entity referred to in subsection 50.1(1), or +individual can reasonably be identified, whether directly +or indirectly, by any means, from any information that +the Board makes publicly available under subsection (1). +Exception +(3) The Board is not required to comply with subsection +(2) if the information is already in the public domain or +the First Nation, entity or individual to whom it relates +consents to being identified. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 28-31 + +Page 28 +Information sharing agreements +55.2 The Board may enter into agreements with a First +Nation, entity, including an entity referred to in subsec- +tion 50.1(1), or individual or any level of government con- +cerning the sharing of information for research, analysis +and publication purposes. +2018, c. 27, par. 414(z)(E) +32 (1) Paragraph 56(a) of the Act is replaced by +the following: +(a) respecting the implementation of a co-manage- +ment arrangement or third-party management of a +First Nation’s local revenues or other revenues, in- +cluding the obligations of affected First Nations to +provide access to financial records; and +2018, c. 27, par. 414(z)(E) +(2) Paragraph 56(b) of the French version of the +Act is replaced by the following: +b) fixer les droits que peut imposer le Conseil relative- +ment à la prestation de services, notamment les droits +imposés aux premières nations pour les services de co- +gestion et de gestion, ainsi que les modalités de leur +recouvrement. +2018, c. 27, s. 400 +33 The portion of section 56.1 of the French ver- +sion of the Act before paragraph (a) is replaced +by the following: +Règlements +56.1 Le gouverneur en conseil peut, afin de donner à +une entité visée à l’un des alinéas 50.1(1)a) à e) la possibi- +lité d’obtenir les services du Conseil — autres que des ser- +vices de cogestion et de gestion —, prendre les règle- +ments qu’il estime nécessaires, et notamment : +34 The definitions long-term loan and short-term +loan in section 57 of the Act are repealed. +2018, c. 27, s. 403(1) +35 (1) Subparagraphs 74(a)(i) to (iii) of the Act +are replaced by the following: +(i) loans that have terms of one year or longer to fi- +nance or refinance capital assets for the provision +of local services on reserve lands, or +(ii) loans that have terms of less than one year to +meet cash-flow requirements for operating or capi- +tal purposes or to refinance a short-term debt in- +curred for capital purposes; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 31-35 + +Page 29 +(2) Paragraph 74(b) of the Act is replaced by the +following: +(b) secure for its borrowing members, through the use +of other revenues prescribed by regulation, loans for +any purpose prescribed by regulation; +(3) Paragraph 74(b) of the Act is replaced by the +following: +(b) secure for its borrowing members, through the use +of other revenues, loans for any purpose that pro- +motes a First Nation’s economic or social develop- +ment, including loans for +(i) capital assets that are to be wholly or partly +owned by the First Nation, including capital assets +for the provision of services, housing, plants, ma- +chinery, roads and buildings, +(ii) rolling stock that is to be wholly or partly +owned by the First Nation, +(iii) land that is to be wholly or partly owned by the +First Nation, +(iv) shares or any other ownership interest in a cor- +poration whose purpose includes the ownership, +operation, management or sale of the products of +power generating facilities, waste or wastewater +treatment facilities or other public service utilities +or facilities, and +(v) short-term financing to meet cash flow require- +ments for capital purposes or to refinance a short- +term debt incurred for capital purposes; +2018, c. 27, par. 414(z.2)(E) +(4) Paragraph 74(e) of the Act is replaced by the +following: +(e) provide advice regarding the development of fi- +nancing mechanisms for First Nations. +2015, c. 36, s. 195; 2018, c. 27, par. 414(z.3)(E) +36 Section 77 of the Act is replaced by the follow- +ing: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 35-36 + +Page 30 +Ceasing to be borrowing member +77 A borrowing member that has obtained a loan from +the Authority may cease to be a borrowing member only +with the consent of all other borrowing members. +2015, c. 36, s. 196; 2018, c. 27, s. 404(F) and par. 414(z.4)(E) +37 Subsection 78(1) of the Act is replaced by the +following: +Priority +78 (1) If a borrowing member is insolvent, the Authority +has priority over all other creditors of the borrowing +member for all moneys that are authorized or obligated +to be paid to the Authority under a law made by the bor- +rowing member, under this Act, including under the reg- +ulations, or under an agreement relating to borrowing +from the Authority, but the priority is only in respect of +any debt that arises on or after the day on which the bor- +rowing member receives the initial disbursement of the +first loan that it obtained from the Authority. +2018, s. 27, s. 405 +38 (1) Section 79 of the Act is replaced by the fol- +lowing: +Limitations — loans +79 The Authority shall not make a loan to a borrowing +member unless the First Nations Tax Commission has +approved a law made by the borrowing member under +paragraph 5(1)(d) in respect of that loan. +(2) Section 79 of the Act is replaced by the follow- +ing: +Limitations — loans secured by property tax revenues +79 (1) The Authority shall not make a loan secured by +property tax revenues to a borrowing member unless the +First Nations Tax Commission has approved a law made +by the borrowing member under paragraph 5(1)(d) in re- +spect of that loan. +Limitations — loans secured by other revenues +(2) The Authority shall not make a loan secured by other +revenues to a borrowing member unless +(a) the borrowing member has made a law under +paragraph 8.1(1)(a) in respect of that loan and for- +warded a copy of it to the Authority; +(b) the Authority is satisfied that the borrowing mem- +ber has the ability to repay the loan; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 36-38 + +Page 31 +(c) the borrowing member has obtained a certificate +respecting financial performance from the First Na- +tions Financial Management Board under subsection +50(3) and forwarded a copy of it to the Authority; +(d) the borrowing member and the Authority have es- +tablished a secured revenues trust account that is +(i) managed by a third party approved by the Au- +thority, and +(ii) subject to terms that require the third party +managing the account to periodically pay to the Au- +thority the amounts required to be paid to it under +the borrowing agreement with the borrowing mem- +ber, at the times set out in that agreement, before +paying any remaining amount to the borrowing +member; and +(e) the borrowing member has required the payers of +the other revenues being used to secure the loan to de- +posit those other revenues into the secured revenues +trust account or an intermediate account during the +period of the loan. +Maintenance of registry and publication +79.1 The Authority shall maintain a registry of every law +made under paragraph 8.1(1)(a) that is forwarded to it +under paragraph 79(2)(a) and shall publish a copy of +each law on an Internet website to be maintained by the +Authority within 30 days after the day on which it is re- +ceived. +2015, c. 36, s. 197 +39 Sections 80 and 81 of the Act are replaced by +the following: +Restriction +80 A borrowing member that has obtained a loan from +the Authority that is secured by property tax revenues +and has a term of one year or longer shall not subse- +quently obtain such a loan from any other person as long +as the loan from the Authority remains unpaid. +Limitations — short-term loans +81 The Authority shall not make a loan that has a term +of less than one year to a borrowing member for a pur- +pose described in subparagraph 74(a)(ii) unless the loan +is made in anticipation of local revenues set out in a law +made by the borrowing member under paragraph +5(1)(b). +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 38-39 + +Page 32 +2015, c. 36, s. 199 +40 (1) Subsection 84(1) of the Act is replaced by +the following: +Debt reserve fund +84 (1) The Authority shall establish a debt reserve fund +to make payments or sinking fund contributions for +which insufficient moneys are available from borrowing +members. +2015, c. 36, s. 199 +(2) Subsection 84(2) of the Act is replaced by the +following: +Provisioning of fund +(2) Subject to a regulation that fixes different percent- +ages for the purposes of this subsection, the Authority +shall withhold — and deposit in the corresponding debt +reserve fund — 5% of the amount of any loan to a bor- +rowing member that is secured by property tax revenues +and of any loan to a borrowing member that is secured by +other revenues. +(3) Subsections 84(2) to (6) of the Act are replaced +by the following: +Provisioning of fund +(2) The Authority shall withhold — and deposit in the +debt reserve fund — 5% of the amount of any loan. +Percentage withheld may be reduced by board +(2.1) However, the board of directors may, by resolution, +reduce the percentage to be withheld from a loan under +subsection (2) to a percentage that is not less than 1%, if +the board of directors is satisfied that doing so would not +have a negative impact on the Authority’s credit rating. +Separate account +(3) A separate account shall be kept for each security is- +sued and for each borrowing member contributing to the +debt reserve fund. +Investments +(4) The funds of the debt reserve fund may be invested +only in securities, investments or deposits referred to in +paragraph 82(3)(a), (c) or (d) that mature or are callable +within five years, 25% of which must be callable within 90 +days. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +40 + +Page 33 +Liability for shortfall +(5) The following rules apply if payments from the debt +reserve fund reduce its balance: +(a) if the balance is reduced by less than 50% of an +amount determined in any manner prescribed by reg- +ulation, the Authority may, in accordance with the +regulations, require borrowing members with unpaid +loans to pay without delay amounts sufficient to re- +plenish the debt reserve fund; and +(b) if the balance is reduced by 50% or more of an +amount determined in any manner prescribed by reg- +ulation, the Authority shall, in accordance with the +regulations, require borrowing members with unpaid +loans to pay without delay amounts sufficient to re- +plenish the debt reserve fund. +Repayment +(6) Money contributed by a borrowing member to the +debt reserve fund, and any investment income received +on it, that has not already been repaid to the borrowing +member by the Authority shall be repaid when all obliga- +tions in respect of the security for which the money was +contributed have been satisfied. +41 (1) Subsection 86(3) of the Act is replaced by +the following: +Report +(3) On receipt of a notice referred to in paragraph (1)(b) +in respect of a failure related to an obligation other than +payment, the First Nations Financial Management Board +shall advise the Authority in writing of its opinion on the +reasons for the failure and recommend any intervention +under section 52 or 53, in the case of an obligation relat- +ing to a loan secured by local revenues, or under section +52.1 or 53.1, in the case of an obligation relating to a loan +secured by other revenues, that it considers appropriate. +The Board must provide a copy of the report including its +opinion and any recommendations to the First Nations +Tax Commission. +2018, c.27, par. 414(z.5)(E) +(2) Subsection 86(4) of the Act is replaced by the +following: +Required intervention +(4) The Authority may, by notice in writing, require the +First Nations Financial Management Board to either — at +the Board’s discretion — impose a co-management ar- +rangement on a borrowing member in respect of its local +revenues or assume third-party management of its local +revenues +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 40-41 + +Page 34 +(a) if, with respect to a loan secured by local revenues, +the borrowing member fails to make a payment to the +Authority under a borrowing agreement with the Au- +thority, or to pay a charge imposed by the Authority +under this Part; or +(b) if, with respect to a loan secured by local revenues, +the Authority receives a report of the Board under +subsection (3) in respect of the borrowing member. +(3) Section 86 of the Act is amended by adding the +following after subsection (4): +Required intervention +(5) The Authority may, by notice in writing, require the +First Nations Financial Management Board to either — at +the Board’s discretion — impose a co-management ar- +rangement on a borrowing member in respect of its other +revenues or assume third-party management of its other +revenues +(a) if, with respect to a loan secured by other rev- +enues, the borrowing member fails to make a payment +to the Authority under a borrowing agreement with +the Authority, or to pay a charge imposed by the Au- +thority under this Part; or +(b) if, with respect to a loan secured by other rev- +enues, the Authority receives a report of the Board un- +der subsection (3) in respect of the borrowing mem- +ber. +Copy to Commission +(6) The Authority must provide a copy of the notices re- +ferred to in subsections (4) and (5) to the First Nations +Tax Commission. +2015, c. 36, s. 201 +42 Paragraphs 89(a) and (b) of the Act are re- +placed by the following: +(a) prescribing anything that is to be prescribed under +subsection 82(1) and paragraphs 84(5)(a) and (b), +85(3)(c) and (4)(b) and 87(2)(f); and +43 The Act is amended by adding the following +after section 95: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 41-43 + +Page 35 +PART 5.1 +First Nations Powers Respecting +Services +Definition of service +96 In this Part, service means a service provided on re- +serve lands by or on behalf of a First Nation, including in +relation to the provision of water, wastewater manage- +ment, drainage, waste management, animal control, +recreation, transportation, telecommunications and en- +ergy. +Laws respecting the provision of services +97 (1) The council of a First Nation may make laws re- +specting the provision of services and respecting infras- +tructure located on the First Nation’s reserve lands that is +used in the provision of those services, including laws +(a) regulating or prohibiting the provision of services; +(b) imposing requirements and prohibitions with re- +spect to infrastructure; and +(c) respecting, subject to any conditions and proce- +dures prescribed by regulation, the enforcement of +laws made under this subsection, including by provid- +ing for measures to +(i) require any person or entity to refrain from do- +ing anything that constitutes or is directed toward +the contravention of those laws, +(ii) require any person or entity to do anything that +may prevent or remedy the contravention of those +laws, +(iii) recover costs incurred by the First Nation in +enforcing those laws and impose and recover inter- +est and penalties with respect to those costs, +(iv) create liens or, in Quebec, prior claims or legal +hypothecs on reserve lands and on interests or +rights in reserve lands, and +(v) discontinue services. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 36 +For greater certainty +(2) For greater certainty, laws made under subsection (1) +apply only on the reserve lands of the First Nation that +made the laws. +Non-compliance with measure +(3) If a person or entity is not complying with a measure +referred to in subparagraph (1)(c)(i) or (ii), the First Na- +tion may take appropriate corrective measures at the ex- +pense of the person or entity. +Application to competent court +(4) The First Nation may apply to a court of competent +jurisdiction for an order directing a person or entity +named in the application to comply with a law made un- +der subsection (1), such as by +(a) refraining from doing anything that, in the opinion +of the court, constitutes or is directed toward the con- +travention of that law; or +(b) doing anything that, in the opinion of the court, +may prevent the contravention of that law. +Enforcement — Framework Agreement on First +Nation Land Management Act +(5) If a First Nation has adopted a land code as defined +in subsection 2(2) of the Framework Agreement on First +Nation Land Management Act or the council of a First +Nation has enacted a First Nation law as defined in sub- +section 2(1) of that Act, the First Nation may use any en- +forcement measure — other than a measure for the inves- +tigation or prosecution of an offence punishable on sum- +mary conviction referred to in paragraph 19.1(a) of the +Framework Agreement, as defined in subsection 2(1) of +that Act — that is provided for in that land code or First +Nation law to enforce a law made under subsection (1). +Regulations +(6) The Governor in Council may, on the recommenda- +tion of the Minister made having regard to any represen- +tations by the First Nations Infrastructure Institute, +make regulations prescribing anything that is to be pre- +scribed under paragraph (1)(c). +Publication +(7) The First Nation shall publish all laws made under +subsection (1) in the First Nations Gazette and provide a +copy of a law made under that subsection on request. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 37 +Coming into force +98 A law made under subsection 97(1) comes into force +on the later of +(a) the day of coming into force set out in the law, and +(b) the day on which it is published in the First Na- +tions Gazette. +Judicial notice +99 In any proceedings, judicial notice may be taken of a +law made under subsection 97(1). +Statutory Instruments Act +100 The Statutory Instruments Act does not apply in re- +spect of a law made under subsection 97(1). +PART 5.2 +First Nations Infrastructure +Institute +Definition +Definition of Institute +101 In this Part, Institute means the First Nations In- +frastructure Institute. +Establishment and Organization of +Institute +Establishment +102 (1) There is established an institute, to be known as +the First Nations Infrastructure Institute, to be managed +by a board of directors consisting of ten directors, includ- +ing a Chairperson and Vice-Chairperson. +Capacity, rights, powers and privileges +(2) The Institute has the capacity, rights, powers and +privileges of a natural person, including the capacity to +(a) enter into contracts; +(b) acquire, hold and dispose of property or an inter- +est or right in property, or lease property; +(c) raise, invest or borrow money; and +(d) sue and be sued. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 38 +Not agent of His Majesty +103 The Institute is not an agent of His Majesty in right +of Canada. +Appointment of first directors +104 On the recommendation of the Minister, the Gover- +nor in Council shall appoint the first ten directors of the +board of directors, including a Chairperson, who are to +hold office during good behaviour for a term not exceed- +ing five years, subject to removal by the Governor in +Council at any time for cause. +Appointment of subsequent directors — Governor in +Council +105 (1) On the recommendation of the Minister, the +Governor in Council shall appoint three directors, includ- +ing a Chairperson, to hold office during good behaviour +for a term not exceeding five years, subject to removal by +the Governor in Council at any time for cause. +Committee to advise Minister +(2) The Minister may establish a committee to advise the +Minister on the appointment of directors, other than the +Chairperson, under subsection (1). This committee is to +include representation from the board of directors. +Appointment of subsequent directors — prescribed +bodies +(3) One or more bodies prescribed by regulation shall, in +accordance with any rules and procedures established by +the board of directors and subject to subparagraph +113(b)(ii), appoint seven additional directors to hold of- +fice during good behaviour for a term not exceeding five +years, subject to removal by the board under section 108. +Qualifications +106 The board of directors shall be composed of individ- +uals from across Canada, including members of First Na- +tions, who are committed to improving infrastructure +outcomes for First Nations and entities referred to in +subsection 50.1(1) and who have the experience or capac- +ity to enable the Institute to fulfil its mandate. +Election of Vice-Chairperson +107 The board of directors shall elect a Vice-Chairper- +son from among the directors. +Removal of directors +108 The board of directors may remove a director ap- +pointed under subsection 105(3) for cause at any time in +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 39 +accordance with the rules and procedures established un- +der subparagraph 113(b)(i). +Reappointment +109 (1) Directors may be reappointed for a second or +subsequent term of office. +Continuation in office +(2) Despite subsections 105(1) and (3), an appointed di- +rector continues to hold office until they are reappointed +or their successor is appointed. +Status +110 The Chairperson shall hold office on a full-time ba- +sis and the other directors shall hold office on a part-time +basis. +Remuneration +111 (1) Directors shall be paid the remuneration deter- +mined by the Governor in Council. +Expenses +(2) The Chairperson shall be reimbursed for reasonable +travel and other expenses incurred in performing duties +while absent from their ordinary place of work. Other di- +rectors shall be reimbursed for such expenses incurred in +performing duties while absent from their ordinary place +of residence. +Chairperson — functions +112 (1) The Chairperson is the chief executive officer of +the Institute and has supervision over, and direction of, +the work and staff of the Institute. +Interim Chairperson +(2) In the event of the absence or incapacity of the Chair- +person, the Vice-Chairperson shall assume the duties and +functions of the Chairperson. +Powers of the board +113 The board of directors may +(a) make any rules and procedures that it considers +necessary for the conduct of its meetings; and +(b) in respect of a director referred to in subsection +105(3), +(i) make any rules and procedures that it considers +necessary for their appointment or removal, +(ii) determine additional qualifications necessary +for their particular appointment, and +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 40 +(iii) establish the length of their term, which shall +not exceed five years. +Head office +113.1 The head office of the Institute shall be on reserve +lands at a location determined by the board of directors. +Staff +113.2 (1) The board of directors may +(a) hire any staff that is necessary to conduct the work +of the Institute; and +(b) determine the duties of those persons and the con- +ditions of their employment. +Salaries and benefits +(2) Persons hired under subsection (1) shall be paid the +salary and benefits fixed by the board of directors. +Purposes +Mandate +113.3 The purposes of the Institute are to +(a) assist First Nations and entities referred to in sub- +section 50.1(1) in planning, developing, procuring, +owning, managing, operating and maintaining infras- +tructure, including by providing review, analysis, as- +sessment, certification and monitoring services; +(b) assist First Nations in the exercise of their juris- +diction over the provision of services, as defined in +section 96, and over infrastructure; +(c) provide services or support the provision of ser- +vices respecting asset management; +(d) develop and deliver, and provide support for the +development and delivery of, training and education +services — and conduct research — respecting infras- +tructure and social, cultural, environmental, economic +and fiscal sustainability; +(e) support capacity development for infrastructure +planning, development, procurement, management, +operation, maintenance, funding and financing by +First Nations and entities referred to in subsection +50.1(1); +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 41 +(f) advance options to assist First Nations and entities +referred to in subsection 50.1(1) in developing and im- +plementing approaches to support the stable, effective +and long-term funding and financing of infrastruc- +ture; +(g) collaborate with First Nations, Indigenous institu- +tions and organizations and all levels of government to +support the development of legal and administrative +frameworks to improve the planning, development, +procurement, management, operation and mainte- +nance of infrastructure; +(h) provide policy research services, review and evalu- +ative services and advice to support First Nations and +entities referred to in subsection 50.1(1) in developing +fiscal frameworks and revenue streams to support the +development, management, operation and mainte- +nance of infrastructure; +(i) conduct research and provide advice and informa- +tion to the Government of Canada, including the Min- +ister, on the development and implementation of +frameworks to support the development of infrastruc- +ture that is socially, culturally, environmentally, eco- +nomically and fiscally sustainable; and +(j) collect data, publish statistical information and +conduct research and analysis on matters related to +the purposes set out in the other paragraphs of this +section. +Functions and Powers +Powers +113.4 (1) In furtherance of its purposes, the Institute +may enter into partnerships, agreements and other ar- +rangements with local, regional, national and interna- +tional organizations to provide services to First Nations +and entities referred to in subsection 50.1(1). +Provision of services +(2) On the request of a First Nation or an entity referred +to in subsection 50.1(1), the Institute may provide ser- +vices relating to its purposes to that First Nation or enti- +ty, including +(a) assistance in planning, developing, procuring, +owning, operating and maintaining infrastructure; +(b) project management support with respect to in- +frastructure; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 42 +(c) the review of funding and financing options for in- +frastructure projects; and +(d) support in asset management. +Review of infrastructure project +113.5 (1) On the request of a First Nation or an entity +referred to in subsection 50.1(1), the Institute may review +an infrastructure project, or any aspect of an infrastruc- +ture project, involving that First Nation or entity for com- +pliance with the standards established under subsection +113.8(1). +Report +(2) On completion of the review, the Institute shall pro- +vide to the First Nation or entity a report setting out +(a) the scope of the review undertaken; and +(b) an opinion as to whether the infrastructure +project, or aspect of the infrastructure project, was in +compliance with the standards or as to which aspects +of the standards were not complied with. +Issuance of certificate +(3) If after completing the review the Institute is of the +opinion that the infrastructure project, or the reviewed +aspect, was in compliance, in all material respects, with +the standards, it shall issue to the First Nation or entity a +certificate to that effect. +Revocation of certificate +(4) The Institute may, on giving notice to the First Na- +tion or entity, revoke the First Nation’s or the entity’s +certificate if, on the basis of information available to the +Institute, it is of the opinion that the certificate was is- +sued on the basis of incomplete or incorrect information. +Form and content +(5) The Institute may determine the form and content of +certificates issued under subsection (3), including any re- +strictions as to the purposes for which, and the persons +by whom, they are intended to be used. +Opinion final +(6) An opinion of the Institute referred to in this section +is final and conclusive and is not subject to appeal. +Review for continued compliance +113.6 (1) On the request of a First Nation or an entity +referred to in subsection 50.1(1), or under the terms of an +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 43 +agreement between any level of government and the First +Nation or entity, the Institute may review an infrastruc- +ture project, or any aspect of an infrastructure project, +for which it has issued a certificate under subsection +113.5(3) for continued compliance with the standards es- +tablished under subsection 113.8(1). +Report +(2) On completion of the review, the Institute shall pro- +vide to the First Nation or entity a report setting out the +scope of its review and its findings and any recommenda- +tions. +Report final +(3) The content of the report is final and conclusive and +is not subject to appeal. +Review of First Nation laws +113.7 (1) On the request of a First Nation, the Institute +may review any law made by the council under subsec- +tion 97(1) for compliance with the standards established +under subsection 113.8(1). +Notification of compliance +(2) If after completing the review the Institute is of the +opinion that the law is in compliance, in all material re- +spects, with the standards, it shall notify the First Nation +of its opinion in writing. +Standards and Procedures +Standards +113.8 (1) The Institute may establish standards, not in- +consistent with the regulations, respecting +(a) the form and content of laws made under subsec- +tion 97(1); +(b) the planning, developing, procuring, owning, man- +aging, operating and maintaining infrastructure; +(c) asset management; and +(d) the certification and review of infrastructure +projects. +Procedures +(2) The Institute may establish procedures respecting +(a) reviews of laws made under subsection 97(1) and +requests for such reviews; +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 44 +(b) the provision of services under subsection 113.4(2) +and requests for such services; +(c) reviews of infrastructure projects, requests for +such reviews, and the issuance of certificates under +section 113.5; and +(d) reviews for continued compliance under section +113.6 and requests for such reviews. +Statutory Instruments Act +(3) The Statutory Instruments Act does not apply to a +standard established under subsection (1) or a procedure +established under subsection (2). +First Nations Gazette +(4) The Institute shall publish all standards established +under subsection (1) and procedures established under +subsection (2) in the First Nations Gazette. +Data Collection, Analysis and +Publication +Functions and powers +113.9 (1) The Institute may, on matters within the +scope of its purposes, collect, analyze, abstract and pub- +lish data for statistical purposes. +No identifying information +(2) The Institute shall ensure that no First Nation, entity, +including an entity referred to in subsection 50.1(1), or +individual can reasonably be identified, whether directly +or indirectly, by any means, from any information that +the Institute makes publicly available under subsection +(1). +Exception +(3) The Institute is not required to comply with subsec- +tion (2) if the information is already in the public domain +or the First Nation, entity or individual to whom it relates +consents to being identified. +Information sharing agreements +113.91 The Institute may enter into agreements with a +First Nation, entity, including an entity referred to in +subsection 50.1(1), or individual or any level of govern- +ment concerning the sharing of information for research, +analysis and publication purposes. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +43 + +Page 45 +Regulations +Regulations +113.92 The Governor in Council may, on the recom- +mendation of the Minister made having regard to any +representations by the Institute, make regulations pre- +scribing fees that the Institute may charge for services +and the manner in which the fees may be recovered. +44 (1) The definition institution in section 114 of +the Act is replaced by the following: +institution means the First Nations Tax Commission, +the First Nations Financial Management Board or the +First Nations Infrastructure Institute. (institution) +(2) The definition board of directors in section 114 +of the Act is amended by striking out “and” at the +end of paragraph (a), by adding “and” at the end +of paragraph (b) and by adding the following af- +ter paragraph (b): +(c) in respect of the First Nations Infrastructure Insti- +tute, the directors referred to in subsection 102(1). +(conseil d’administration) +45 (1) Subsection 118(1) of the Act is replaced by +the following: +Corporate plans +118 (1) Each institution shall, in accordance with any +directions given by the Minister, establish a five-year cor- +porate plan and a budget for each financial year and sub- +mit them to the Minister for approval. +(2) Paragraphs 118(2)(b) and (c) of the Act are re- +placed by the following: +(b) the institution’s objectives for the five-year period +to which the plan relates and the strategy it intends to +employ to achieve those objectives; and +(c) the institution’s expected performance for that +five-year period as compared to its objectives set out +in the last corporate plan. +46 (1) Subparagraph 120(2)(a)(iii) of the English +version of the Act is replaced by the following: +(iii) the transactions of the institution that have +come to the auditor’s notice in the course of their +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 43-46 + +Page 46 +examination for the report were carried out in ac- +cordance with this Act; and +(2) Paragraph 120(2)(b) of the English version of +the Act is replaced by the following: +(b) call attention to any other matter falling within the +scope of the auditor’s examination for the report that, +in their opinion, should be brought to the attention of +the institution or the Minister. +47 Subsection 122(1) of the English version of the +Act is replaced by the following: +Report +122 (1) An examiner shall, on completion of a special +examination in respect of an institution, submit a report +on their findings, and a summary of that report, to the +Minister and to the board of directors of the institution. +48 (1) Subsection 131(2) of the Act is replaced by +the following: +Manner in which meeting held +(1.1) The board of directors shall determine the manner +in which the annual meeting shall be held, which may be +entirely by means of electronic communication or in a +way that allows participation by such means. +Notice of meeting +(2) An institution shall, at least 30 days before the annual +meeting, publish a notice on an Internet website to be +maintained by the institution +(a) setting out the time and location, if any, of the +meeting; +(b) indicating the means of participating in the meet- +ing, such as by providing instructions on how to par- +ticipate electronically; and +(c) specifying that the institution’s annual report may +be accessed on that website. +(2) Paragraphs 131(3)(a) and (b) of the Act are re- +placed by the following: +(a) the institution’s most recent annual report is made +available to those participating in the meeting; and +(b) the chief executive officer and the commissioners +or directors of the institution who are attending the +meeting are available to those participating in the +meeting to answer any questions about the institu- +tion’s operations. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 46-48 + +Page 47 +2012, c. 19, ss. 661 and 662 +49 Sections 132 to 134 of the Act are replaced by +the following: +Conflict of interest +132 (1) No person who is appointed to, or employed by, +the First Nations Tax Commission, First Nations Finan- +cial Management Board, First Nations Finance Authority +or First Nations Infrastructure Institute shall be appoint- +ed to, or employed by, any other one of those bodies. +Conflict of interest +(2) No person referred to in subsection (1) shall accept or +hold any office or employment that is inconsistent with +their duties or take part in any matter involving a body +referred to in subsection (1) in which they have an inter- +est. +Conflict of interest +(3) All persons appointed to the First Nations Tax Com- +mission, First Nations Financial Management Board or +First Nations Infrastructure Institute shall comply with +the Conflict of Interest Act as though they were public +office holders as defined in that Act. +Liability of His Majesty +133 (1) No person has a right to receive any compensa- +tion, damages, indemnity or other relief from His +Majesty in right of Canada in respect of any claim against +the First Nations Tax Commission, First Nations Finan- +cial Management Board, First Nations Finance Authority +or First Nations Infrastructure Institute arising from its +exercise of, or its failure to exercise, any of its powers or +functions, including any claim against the First Nations +Tax Commission as an agent of His Majesty in right of +Canada. +Insurance required +(2) The First Nations Tax Commission, First Nations Fi- +nancial Management Board, First Nations Finance Au- +thority and First Nations Infrastructure Institute shall +maintain in good standing at all times the insurance cov- +erage required by any regulations made under paragraph +140(b). +No appropriation +134 No payment to the First Nations Tax Commission, +First Nations Financial Management Board, First Na- +tions Finance Authority or First Nations Infrastructure +Institute may be made under an appropriation by +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Section +49 + +Page 48 +Parliament authorized under an Act of Parliament to en- +able the Commission, Board, Authority or Institute to +satisfy any claim referred to in subsection 133(1). +2018, c. 27, s. 410 +50 Section 136 of the Act is replaced by the fol- +lowing: +Limit of liability — commissioner, director, employee, +etc. +136 No civil proceedings lie against any of the following +persons for anything done or omitted to be done in the +exercise or performance, or purported exercise or perfor- +mance, in good faith of any power or duty under this Act +or regulations made under this Act: +(a) a commissioner or employee of the First Nations +Tax Commission or a person acting on its behalf; +(b) a director or employee of the First Nations Finan- +cial Management Board or a person acting on its be- +half; and +(c) a director or employee of the First Nations Infras- +tructure Institute or a person acting on its behalf. +2018, c. 27, s. 410 +51 Section 136.1 of the Act is replaced by the fol- +lowing: +Limit of liability — co-management or third-party +management +136.1 Despite anything in federal or provincial law, if, +under this Act, the First Nations Financial Management +Board has required a First Nation to enter into a co-man- +agement arrangement or has assumed third-party man- +agement of a First Nation’s local revenues or other rev- +enues, neither the Board nor any director or employee of +the Board or person acting on behalf of the Board is by +reason of that fact liable for any liability of the First Na- +tion. +2018, c. 27, par. 414(z.6)(E) +52 (1) Subsection 138(1) of the Act is replaced by +the following: +Conflict with other laws +138 (1) In the event of a conflict between a local rev- +enue law or a law made under subsection 97(1) and an +Act of Parliament or any regulations made under an Act +of Parliament or a code made by a First Nation under an- +other Act of Parliament, the Act, regulations or code pre- +vails to the extent of the conflict. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 49-52 + +Page 49 +(2) Subsection 138(1) of the Act is replaced by the +following: +Conflict with other laws +138 (1) In the event of a conflict between a local rev- +enue law, a law made under subsection 8.1(1) or a law +made under subsection 97(1) and an Act of Parliament or +any regulations made under an Act of Parliament or a +code made by a First Nation under another Act of Parlia- +ment, the Act, regulations or code prevails to the extent +of the conflict. +53 Subsection 139(2) of the Act is replaced by the +following: +Official languages +(2) If there is a demand for services in a particular offi- +cial language, the First Nations Financial Management +Board, First Nations Finance Authority and First Nations +Infrastructure Institute shall offer services in that lan- +guage. +2015, c. 36, s. 202 +54 Paragraphs 140(a) and (b) of the Act are re- +placed by the following: +(a) prescribing anything that is to be prescribed under +subsection 20(3), 41(2) or 105(3) or section 116; and +(b) respecting the insurance coverage required to be +maintained by the First Nations Tax Commission, +First Nations Financial Management Board, First Na- +tions Finance Authority and First Nations Infrastruc- +ture Institute in respect of liabilities referred to in sub- +section 133(1), including the circumstances in which +the Commission, Board, Authority or Institute would +be exempt from that requirement. +2018, c. 27, s. 411 and par. 413(E) +55 (1) The portion of subsection 141(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Regulations +141 (1) For the purpose of enabling an Indigenous +group that is a party to a treaty, land claims agreement or +self-government agreement with Canada to benefit from +the provisions of this Act or obtain the services of any +body established under this Act, the Governor in Council +may make any regulations that the Governor in Council +considers necessary, including regulations +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 52-55 + +Page 50 +2018, c. 27, s. 411 and par. 413(c)(E) +(2) The portion of subsection 141(2) of the Act be- +fore paragraph (a) is replaced by the following: +Amendments to schedule in regulations +(2) The Minister may, by order, at the request of the gov- +erning body of an Indigenous group referred to in sub- +section (1), amend any schedule included in regulations +made under that subsection and listing the Indigenous +groups that are subject to those regulations in order to +2018, c. 27, s. 411 and par. 413(c)(E) +(3) Paragraphs 141(2)(a) and (b) of the English +version of the Act are replaced by the following: +(a) add or change the name of the Indigenous group; +or +(b) delete the name of the Indigenous group, as long +as there are no amounts owing by the Indigenous +group to the First Nations Finance Authority that re- +main unpaid. +2018, c. 27, s. 412 +56 Section 141.1 of the Act is renumbered as sub- +section 141.1(1) and is amended by adding the fol- +lowing: +Amendments to schedule in regulations +(2) The Minister may, by order, at the request of an orga- +nization referred to in paragraph 50.1(1)(e), amend any +schedule included in regulations made under subsection +(1) and listing the organizations that are subject to those +regulations in order to +(a) add or change the name of the organization; or +(b) delete the name of the organization, as long as +there are no amounts owing by the organization to the +First Nations Finance Authority that remain unpaid. +57 Section 142 of the Act is repealed. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +58 Schedule I to the Access to Information Act is +amended by adding the following in alphabetical +order under the heading “Other Government In- +stitutions”: +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +First Nations Fiscal Management Act +Sections 55-58 + +Page 51 +First Nations Infrastructure Institute +Institut des infrastructures des premières nations +R.S., c. P-21 +Privacy Act +59 The schedule to the Privacy Act is amended +by adding the following in alphabetical order un- +der the heading “Other Government Institu- +tions”: +First Nations Infrastructure Institute +Institut des infrastructures des premières nations +Transitional Provisions +Transition to five-year plan +60 An institution, as defined in section 114 of the +First Nations Fiscal Management Act, may, for +the financial year following the day on which sec- +tion 45 comes into force, establish a corporate +plan in accordance with section 118 of that Act ei- +ther as it read immediately before that day or as +it reads on or after that day. +Part 6 of First Nations Fiscal Management Act +61 (1) Subsections 118(1), 120(4), 121(1) and 128(1), +section 129 and subsection 130(1) of the First Na- +tions Fiscal Management Act do not apply to the +Institute or to its present or former directors, of- +ficers, employees or agents or mandataries until +the first day of the second financial year follow- +ing the financial year in which all the directors +have been appointed under section 104 of that +Act. +Institute’s first annual meeting +(2) Despite subsection 131(1) of the First Nations +Fiscal Management Act, the board of directors of +the Institute must call its first annual meeting +within 18 months after the first day of the second +financial year following the financial year in +which all the directors have been appointed un- +der section 104 of that Act. +Definition of Institute +(3) In this section, Institute has the same meaning +as in subsection 101 of the First Nations Fiscal +Management Act. +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +Consequential Amendments +Access to Information Act +Sections 58-61 + +Page 52 +Section 83 of the Indian Act +By-laws approved +62 All by-laws made under subsection 83(1) of +the Indian Act from July 15, 2019 to May 16, 2020 +that received approval, in whole or in part, from +the Minister of Crown-Indigenous Relations dur- +ing that time are deemed to have received it in- +stead from the Minister of Indigenous Services. +Coming into Force +Order in council +63 Subsections 3(1), (3) and (5), section 4, subsec- +tions 5(2) and (4), sections 6, 9, 15 and 24 to 26, +subsections 27(1), (2) and (4) to (7), sections 28 to +30, 32 and 33, subsection 35(3), section 36, subsec- +tions 38(2) and 40(1) and (3), sections 41, 42 and 51, +subsection 52(2) and section 57 come into force +on a day or days to be fixed by order of the Gov- +ernor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 16: An Act to amend the First Nations Fiscal Management Act, to make +consequential amendments to other Acts, and to make a clarification relating to +another Act +Section 83 of the Indian Act +Sections 62-63 + +Page 53 + +Page 54 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-46_4.txt b/task6_model_deployment/assets/C-46_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..9bb174e0d6bcac65baa8a3a89c2756b4d4474a15 --- /dev/null +++ b/task6_model_deployment/assets/C-46_4.txt @@ -0,0 +1,201 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 11 +An Act to amend the Federal-Provincial +Fiscal Arrangements Act and the Income Tax +Act +ASSENTED TO +MAY 11, 2023 +BILL C-46 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Federal-Provincial Fiscal +Arrangements Act and the Income Tax Act”. +SUMMARY +This enactment amends the Federal-Provincial Fiscal Arrange- +ments Act to authorize additional payments to the provinces and +territories. It also amends the Income Tax Act to provide an addi- +tional payment of the Goods and Services Tax/Harmonized Sales +Tax (GST/HST) credit equal to double the amount of the regular +January 2023 payment. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 11 +An Act to amend the Federal-Provincial Fiscal Ar- +rangements Act and the Income Tax Act +[Assented to 11th May, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Cost of Living Relief Act, +No. 3. +R.S., c. F-8; 1995, c. 17, s. 45 +Federal-Provincial Fiscal +Arrangements Act +2 The Federal-Provincial Fiscal Arrangements +Act is amended by adding the following after sec- +tion 24.73: +Total payment of $2 billion +24.74 The Minister may pay an additional cash payment +equal to +(a) for Ontario, $776,262,000; +(b) for Quebec, $447,067,000; +(c) for Nova Scotia, $52,306,000; +(d) for New Brunswick, $41,674,000; +(e) for Manitoba, $72,450,000; +(f) for British Columbia, $273,238,000; +(g) for Prince Edward Island, $8,759,000; +2021-2022-2023 + +Page 4 +(h) for Saskatchewan, $61,385,000; +(i) for Alberta, $233,120,000; +(j) for Newfoundland and Labrador, $27,051,000; +(k) for Yukon, $2,252,000; +(l) for the Northwest Territories, $2,348,000; and +(m) for Nunavut, $2,088,000. +R.S., c. 1 (5th Supp.) +Income Tax Act +3 (1) Section 122.5 of the Income Tax Act is +amended by adding the following after subsec- +tion (3.002): +Additional deemed payment – January 2023 +(3.003) An eligible individual in relation to a month +specified for a taxation year who files a return of income +for the taxation year is deemed to have paid during the +specified month on account of their tax payable under +this Part for the taxation year an amount determined by +the formula +0.25 × (A − B) − C +where +A +is the total of +(a) $918, +(b) $918 for the qualified relation, if any, of the +individual in relation to the specified month, +(c) if the individual has no qualified relation in re- +lation to the specified month and is entitled to +deduct an amount for the taxation year under sub- +section 118(1) because of paragraph (b) of the de- +scription of B in that subsection in respect of a +qualified dependant of the individual in relation +to the specified month, $918, +(d) $483 times the number of qualified depen- +dants of the individual in relation to the specified +month, other than a qualified dependant in re- +spect of whom an amount is included under para- +graph (c) in computing the total for the specified +month, +(e) if the individual has no qualified relation and +has one or more qualified dependants, in relation +to the specified month, $483, and +(f) if the individual has no qualified relation and +no qualified dependant, in relation to the specified +month, the lesser of $483 and 6% of the amount, if +2021-2022-2023 +Chapter 11: Cost of Living Relief Act, No. 3 +Federal-Provincial Fiscal Arrangements Act +Sections 2-3 + +Page 5 +any, by which the individual’s income for the taxa- +tion year exceeds $9,919; +B +is 15% of the amount, if any, by which the individu- +al’s adjusted income for the taxation year ex- +ceeds $39,826; and +C +is the amount that the eligible individual is deemed +to have paid under subsection (3) during the speci- +fied month on account of their tax payable for the +taxation year. +(2) Section 122.5 of the Act is amended by adding +the following after subsection (3.03): +January 2023 payment – shared-custody parent +(3.04) Notwithstanding subsection (3.003), if an eligible +individual is a shared-custody parent (as defined in sec- +tion 122.6, but with the term “qualified dependant” in +that section having the meaning assigned by subsection +(1)) in respect of one or more qualified dependants at the +beginning of a month, the amount deemed by subsection +(3.003) to have been paid during the specified month is +equal to the amount determined by the formula +0.5 × (A + B) +where +A +is the amount determined by the formula in subsec- +tion (3.003), calculated without reference to this sub- +section; and +B +is the amount determined by the formula in subsec- +tion (3.003), calculated without reference to this sub- +section and subparagraph (b)(ii) of the definition eli- +gible individual in section 122.6. +(3) Section 122.5 of the Act is amended by adding +the following after subsection (4.2): +January 2023 – month specified +(4.3) Notwithstanding subsection (4) and for the purpos- +es of this section, the month specified in subsection +(3.003) is January 2023 and the taxation year is the 2021 +taxation year. +4 (1) Paragraph 152(1)(b) of the Act is replaced by +the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), 125.4(3), +125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3) or +210.2(3) or (4) to be paid on account of the taxpayer’s +tax payable under this Part for the year. +2021-2022-2023 +Chapter 11: Cost of Living Relief Act, No. 3 +Income Tax Act +Sections 3-4 + +Page 6 +(2) Paragraph 152(1.2)(d) of the Act is replaced by +the following: +(d) the Minister determines the amount deemed by +any of subsections 122.5(3) to (3.003) or 122.8(4) to +have been paid by an individual for a taxation year to +be nil, subsection (2) does not apply to the determina- +tion unless the individual requests a notice of determi- +nation from the Minister. +(3) Paragraph 152(4.2)(b) of the Act is replaced by +the following: +(b) redetermine the amount, if any, deemed by any of +subsections 120(2) or (2.2), 122.5(3) to (3.003), +122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), +127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on ac- +count of the taxpayer’s tax payable under this Part for +the year or deemed by subsection 122.61(1) to be an +overpayment on account of the taxpayer’s liability un- +der this Part for the year. +5 Paragraph 160.1(1.1)(b) of the Act is replaced by +the following: +(b) the total of the amounts deemed by subsection +122.5(3), (3.002) or (3.003) to have been paid by the in- +dividual during those specified months. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 11: Cost of Living Relief Act, No. 3 +Income Tax Act +Sections 4-5 + +Page 7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-47_4.txt b/task6_model_deployment/assets/C-47_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c9cdf06c70a454949f9622737c3495ab1d5627c9 --- /dev/null +++ b/task6_model_deployment/assets/C-47_4.txt @@ -0,0 +1,21142 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 26 +An Act to implement certain provisions of +the budget tabled in Parliament on March 28, +2023 +ASSENTED TO +JUNE 22, 2023 +BILL C-47 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +budget tabled in Parliament on March 28, 2023”. +SUMMARY +Part 1 implements certain measures in respect of the Income Tax +Act and the Income Tax Regulations by +(a) enabling the Canada Revenue Agency (CRA) to use elec- +tronic certification of tax and information returns and requir- +ing taxpayers to file electronically in certain circumstances; +(b) doubling the maximum deduction for tradespeople’s +tools from $500 to $1,000; +(c) providing that any gain on the disposition of a right to ac- +quire Canadian housing property within a one-year period of +its acquisition is treated as business income; +(d) excluding from a taxpayer’s income certain benefits for +Canadian Forces members, veterans and their spouses or +common-law partners; +(e) exempting from taxation any income earned by the Band +Class Settlement Trust in accordance with section 24.05 of +the Settlement Agreement entered into on January 18, 2023 +relating to the attendance of day scholars at residential +schools; +(f) providing an additional payment of the Goods and Ser- +vices Tax/Harmonized Sales Tax (GST/HST) credit equal to +double the amount of the regular January 2023 payment; +(g) providing for automatic, quarterly advance payments of +the Canada Workers Benefit; +(h) allowing divorced and separated spouses to open joint +Registered Educational Savings Plans and increasing educa- +tional assistance amounts under those plans; +(i) extending, by three years, the ability of a qualifying family +member to be the plan holder of an individual’s Registered +Disability Savings Plan and expanding the definition of “qual- +ifying family member” to include a sister or a brother of the +individual; +(j) allowing defined contribution registered pension plans to +correct contribution errors and requiring that the contribu- +tions or refunds are reported to the CRA for the purpose of +correcting the RRSP deduction limit; +(k) modifying reporting requirements in respect of reportable +transactions, introducing reporting requirements for notifi- +able transactions and providing reporting requirements with +respect to uncertain tax treatments, as well as extending the +reassessment periods applicable to those transactions and +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +creating or modifying penalties for non-compliance with +those requirements; +(l) allowing the CRA to share taxpayer information for the +purposes of the Canadian Dental Care Plan; +(m) expanding the definition of “dividend rental arrange- +ment” to include “specified hedging transactions” carried out +in whole or in part by registered securities dealers; +(n) implementing the Model Reporting Rules for Digital Plat- +forms developed by the Organisation for Economic Co-opera- +tion and Development; +(o) requiring annual reporting by financial institutions of the +fair market value of registered retirement savings plans and +registered retirement income funds; +(p) expanding the permissible borrowing by defined benefit +pension plans; and +(q) implementing a number of technical amendments to cor- +rect mistakes or inconsistencies and to better align the law +with its intended policy objectives. +It also makes related and consequential amendments to the Ex- +cise Tax Act, the Tax Rebate Discounting Act, the Air Travellers +Security Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act and the Electronic Filing and +Provision of Information (GST/HST) Regulations. +Part 2 implements certain measures in respect of the Excise Tax +Act and a related text by +(a) clarifying that the international transportation of money +benefits from Goods and Services Tax/Harmonized Sales Tax +(GST/HST) relief and other special rules in the same manner +as a service of internationally transporting other kinds of +freight; +(b) permitting a pension entity, in specific circumstances, to +claim the pension entity rebate or an input tax credit, or to +make the pension entity rebate election, after the end of the +two-year limitation period; +(c) specifying that cryptoasset mining is generally not con- +sidered a supply for GST/HST purposes; and +(d) ensuring that payment card clearing services are exclud- +ed from the definition “financial service” under the GST/HST +legislation. +Part 3 amends the Excise Act, the Excise Act, 2001 and the Air +Travellers Security Charge Act in order to implement two mea- +sures. +Division 1 of Part 3 amends the Excise Act and the Excise Act, +2001 in order to temporarily cap the inflation adjustment for ex- +cise duties on beer, spirits and wine at two per cent, for one year +only, as of April 1, 2023. +Division 2 of Part 3 amends the Air Travellers Security Charge +Act to increase the air travellers security charge that is applicable +to air travel that includes a chargeable emplanement after April +2024 and for which any payment is made after April 2024. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 4 +Part 4 enacts and amends several Acts in order to implement +various measures. +Division 1 of Part 4 amends the Bank Act to strengthen the +regime for dealing with complaints against banks and authorized +foreign banks by, among other things, providing for the designa- +tion of a not-for-profit body corporate to be the sole external +complaints body. It also makes consequential amendments to +the Financial Consumer Agency of Canada Act and related +amendments to the Financial Consumer Protection Framework +Regulations. +Division 2 of Part 4 amends the Pension Benefits Standards Act, +1985 to, among other things, provide for variable life benefits +under a defined contribution provision of a pension plan and +amends the Pooled Registered Pension Plans Act to, among oth- +er things, provide for variable life payments under pooled regis- +tered pension plans. It also makes a consequential amendment +to the Canadian Human Rights Act. +Division 3 of Part 4 contains measures that are related to money +laundering and to digital assets and other measures. +Subdivision A of Division 3 amends the Proceeds of Crime (Mon- +ey Laundering) and Terrorist Financing Act to, among other +things, +(a) require persons or entities referred to in section 5 of that +Act to report to the Financial Transactions and Reports Analy- +sis Centre of Canada information that is related to a disclo- +sure made under the Special Economic Measures Act or the +Justice for Victims of Corrupt Foreign Officials Act (Sergei +Magnitsky Law); +(b) strengthen the registration framework for persons or enti- +ties referred in paragraphs 5(h) and (h.1) of the Proceeds of +Crime (Money Laundering) and Terrorist Financing Act, which +are often referred to as money services businesses; +(c) create two new offences relating to persons or entities +who engage in activities for which they are not registered un- +der that Act and the structuring of financial transactions un- +dertaken to avoid reporting obligations under that Act, as +well as a new offence relating to reprisals by employers +against employees who fulfill obligations under that Act; +(d) facilitate the sharing, between the Minister of Finance, the +Office of the Superintendent of Financial Institutions and the +Financial Transactions and Reports Analysis Centre of +Canada, of information that relates to their respective man- +dates; and +(e) authorize the Minister of Finance to issue directives to +persons and entities referred in section 5 of that Act in re- +spect of risks relating to the financing of threats to the securi- +ty of Canada. +Subdivision A also amends the Budget Implementation Act, +2021, No. 1 in relation to the Proceeds of Crime (Money Launder- +ing) and Terrorist Financing Act. +Subdivision B of Division 3 amends the Criminal Code to provide +for a new warrant authorizing a peace officer or other person +named in the warrant to search for and seize digital assets, in- +cluding virtual currency, as well as to expand the list of offences +on the basis of which an examination of information obtained by +the Minister of National Revenue under various tax statutes may +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 5 +be authorized. The subdivision also makes related amendments +to other Acts. +Division 4 of Part 4 amends the Customs Tariff to extend the ex- +piry date of the General Preferential Tariff and Least Developed +Country Tariff to December 31, 2034 and to create a new General +Preferential Tariff Plus tariff treatment that will expire on the +same date. The Division also aligns direct shipment require- +ments for tariff treatments under that Act with those that apply +to free trade agreements. +Division 5 of Part 4 amends the Customs Tariff to remove Be- +larus and Russia from the List of Countries entitled to Most- +Favoured-Nation tariff treatment. +Division 6 of Part 4 allows the Bank of Canada to apply, despite +sections 27 and 27.1 of the Bank of Canada Act, any of its ascer- +tained surplus to its retained earnings until its retained earnings +are equal to zero or the ascertained surplus applied to its re- +tained earnings is equal to the losses it incurred from the pur- +chase of securities as part of the Government of Canada Bond +Purchase Program. +Division 7 of Part 4 enacts the Canada Innovation Corporation +Act. That Act continues the Canada Innovation Corporation, +which was established under another Act, as a parent Crown +corporation, sets out the Corporation’s purpose to maximize +business investment in research and development across all sec- +tors of the economy and in all regions of Canada to promote in- +novation-driven economic growth and includes transitional pro- +visions. The Division also makes consequential and related +amendments to other Acts. +Division 8 of Part 4 amends the Federal-Provincial Fiscal Ar- +rangements Act to authorize additional payments to the +provinces and territories. +Division 9 of Part 4 amends the Federal-Provincial Fiscal Ar- +rangements Act to renew the authority to make Equalization and +Territorial Formula Financing payments for another five-year pe- +riod beginning on April 1, 2024 and makes a technical change to +improve the accuracy of the programs. It also makes a technical +change to the calculation of fiscal stabilization payments. Finally, +it provides for the publication of the details of all amounts autho- +rized to be paid under that Act. +Division 10 of Part 4 amends the Special Economic Measures +Act, the Proceeds of Crime (Money Laundering) and Terrorist Fi- +nancing Act and the Justice for Victims of Corrupt Foreign Offi- +cials Act (Sergei Magnitsky Law) to strengthen Canada’s ability +to take economic measures against certain persons. +Division 11 of Part 4 amends the Privileges and Immunities +(North Atlantic Treaty Organisation) Act to, among other things, +enable the Paris Protocol to be implemented in Canada. +Division 12 of Part 4 amends the Service Fees Act to, among oth- +er things, clarify the definition “fee”, exempt certain fees from +the application of that Act, make certain exceptions in that Act +applicable only with the approval of the President of the Trea- +sury Board, make certain changes to the annual adjustment pro- +visions and provide authority for the President of the Treasury +Board to amend the regulations made under section 22 of that +Act by taking into account the factors established by regulations. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 6 +It also amends section 25.1 of the Canadian Food Inspection +Agency Act to provide for the application of sections 16 to 18 of +the Service Fees Act to low-materiality fees, within the meaning +of the Service Fees Act, that are fixed under section 24 or 25 of +the Canadian Food Inspection Agency Act. +Division 13 of Part 4 amends the Canada Pension Plan to allow +the Minister of National Revenue to make available information +to the Minister of Employment and Social Development that is +necessary for the purpose of policy analysis, research or evalua- +tion related to the administration of that Act. +Division 14 of Part 4 amends the Department of Employment +and Social Development Act to grant the Minister of Employ- +ment and Social Development the authority to collect and use +Social Insurance Numbers for the purposes of administering or +enforcing any Act, program or activity in respect of which the ad- +ministration or enforcement is the responsibility of the Minister. +Division 15 of Part 4 amends the Canada Labour Code in respect +of leave related to the death or disappearance of a child to, +among other things, increase the maximum length of that leave +from 104 weeks to 156 weeks and to repeal paragraph +206.5(4)(b) of that Act. +Division 16 of Part 4 amends the Immigration and Refugee Pro- +tection Act to provide that a claim for refugee protection made +by a person inside Canada must be made in person and, with re- +gard to a claim made by the person other than at a port of entry, +that the Minister of Citizenship and Immigration may specify the +documents and information to be provided and the form and +manner in which they are to be provided. +Division 17 of Part 4 amends the Immigration and Refugee Pro- +tection Act to clarify that the Minister of Citizenship and Immi- +gration may give instructions in respect of an application to +sponsor a person who applies for a visa as a Convention +refugee, within the meaning of that Act, or as a person in similar +circumstances. +Division 18 of Part 4 amends the College of Immigration and Citi- +zenship Consultants Act to, among other things, +(a) provide that the College of Immigration and Citizenship +Consultants may seek an order authorizing it to administer +the property of any licensee of the College who is not able to +perform their activities as an immigration and citizenship +consultant; +(b) extend immunity against proceedings for damages to di- +rectors, employees and agents and mandataries of the Col- +lege, among others; +(c) authorize the College to enter into information-sharing +agreements or arrangements with any entity, including feder- +al or provincial government institutions; and +(d) expand the areas in respect of which the Governor in +Council may authorize the College to make by-laws. +The Division also makes related amendments to the Citizenship +Act and the Immigration and Refugee Protection Act to clarify +that any person who is the subject of a notice of violation issued +under either of those Acts has the right to request a review of +the notice or the administrative monetary penalty set out in the +notice. +Division 19 of Part 4 amends the Citizenship Act to, among other +things, +(a) grant the Minister responsible for the administration and +enforcement of that Act the power to collect biometric infor- +mation from persons who make an application under that Act +— and to use, verify, retain and disclose that information — +in accordance with the regulations; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 7 +(b) authorize that Minister to administer and enforce that Act +using electronic means, including by using an automated sys- +tem; and +(c) grant that Minister the power to make regulations requir- +ing persons who make an application or who provide docu- +ments, information or evidence under that Act to do so using +electronic means. +Division 20 of Part 4 amends the Yukon Act to authorize the Min- +ister of Northern Affairs to take any measures on certain public +real property that the Minister considers necessary to prevent, +counteract, mitigate or remedy any adverse effect on persons, +property or the environment. +Subdivision A of Division 21 of Part 4 amends the Marine Liabili- +ty Act to, among other things, +(a) increase the maximum liability for certain claims involv- +ing a ship of less than 300 gross tonnage; +(b) establish the maximum liability for claims involving air +cushion vehicles; +(c) remove all references to the Hamburg Rules; +(d) extend the application of the International Convention on +Civil Liability for Bunker Oil Pollution Damage, 2001 to non- +seagoing vessels; +(e) provide for public notice requirements relating to the con- +stitution of limitation funds under that Act; +(f) clarify that the owner of a ship is liable for economic loss +related to fishing, hunting, trapping or harvesting suffered by +an Indigenous group, community or people or suffered by a +member of such a group, community or people; and +(g) expand the compensation regime of the Ship-source Oil +Pollution Fund to include certain future losses. +Subdivision B of Division 21 amends the Canada Shipping Act, +2001 to, among other things, +(a) expand the application of Part 1 of that Act in relation to +certain pleasure craft; +(b) expand the exemption powers of the Minister of Trans- +port and the Minister of Fisheries and Oceans; +(c) allow the owner of a Canadian vessel to enter into an ar- +rangement with a qualified person under which that person is +the authorized representative of the vessel; +(d) give the Marine Technical Review Board jurisdiction to +make decisions on applications for exemptions from interim +orders; +(e) authorize the Governor in Council to incorporate by refer- +ence in certain regulations material that the Minister of Trans- +port produces; +(f) broaden the Governor in Council’s power respecting fees, +charges, costs or expenses to be paid in relation to the ad- +ministration and enforcement of matters under that Act for +which the Minister of Transport is responsible; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 8 +(g) increase the maximum amount of fines for certain of- +fences; +(h) provide authority, in certain circumstances, for the Chief +Registrar to refuse to issue a certificate of registry and for the +Minister of Transport to refuse to issue a pleasure craft li- +cence; +(i) authorize the Governor in Council to make regulations re- +specting emergency services; +(j) authorize the Minister of Transport to, among other +things, +(i) direct a master or crew member to cease operations, +(ii) authorize the Deputy Minister of Transport to make in- +terim orders in response to risks to marine safety or to the +marine environment, and +(iii) direct a port authority or a person in charge of a port +authority or place to authorize vessels to proceed to a +place selected by the Minister; and +(k) permit designating as violations the contravention of cer- +tain provisions of Parts 5 and 10 of that Act and the regula- +tions made under those Parts. +The Subdivision also makes a related amendment to the Oil +Tanker Moratorium Act. +Subdivision C of Division 21 amends the Wrecked, Abandoned +or Hazardous Vessels Act to, among other things, establish the +Vessel Remediation Fund in the accounts of Canada and provide +the Minister of Fisheries and Oceans with certain powers in rela- +tion to the detention of vessels. +Division 22 of Part 4 amends the Canada Transportation Act to, +among other things, +(a) allow the Governor in Council to require air carriers to +publish information respecting their performance on their In- +ternet site; +(b) permit the sharing of information to ensure the proper +functioning of the national transportation system or to in- +crease its efficiency, while ensuring the confidentiality of that +information; +(c) allow the Minister of Transport to require certain persons +to provide certain information to the Minister if the Minister is +of the opinion that there exists an unusual and significant dis- +ruption to the effective continued operation of the national +transportation system; +(d) establish a new zone in Manitoba, Saskatchewan and Al- +berta, in which any interswitching that occurs is subject to the +rate determined by the Canadian Transportation Agency, for +a period of 18 months; and +(e) broaden the scope of the administrative monetary penal- +ties scheme. +Division 23 of Part 4 amends the Canada Transportation Act to, +among other things, +(a) broaden the authority of the Canadian Transportation +Agency to set fees and charges to recover its costs; +(b) replace the current process for resolving air travel com- +plaints with a more streamlined process designed to result in +more timely decisions; +(c) impose a greater burden of proof on air carriers where it +is presumed that compensation is payable to a complainant +unless the air carrier proves the contrary; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 9 +(d) require air carriers to establish an internal process for +dealing with air travel claims; +(e) modify the Agency’s regulation-making powers with re- +spect to air carriers’ obligations towards passengers; and +(f) enhance the Agency’s enforcement powers with respect +to the air transportation sector. +Division 24 of Part 4 amends the Customs Act to, among other +things, +(a) allow a person arriving in Canada to present themselves +to the Canada Border Services Agency by a means of +telecommunication, if that manner of presenting is made +available at the customs office at which they are presenting +themselves; and +(b) subject to the regulations, require that the operator of a +commercial aircraft arriving in Canada ensure that baggage +on board the aircraft is transported without delay to the near- +est international baggage area. +The Division also makes a related amendment to the Quarantine +Act. +Division 25 of Part 4 amends the National Research Council Act +to, among other things, provide that the National Research +Council of Canada may procure goods and services, including +goods and services relating to construction and to research-re- +lated digital and information technology. It also establishes a +new Procurement Oversight Board. +Division 26 of Part 4 amends the Patent Act to, among other +things, +(a) authorize the Commissioner of Patents to grant an addi- +tional term for a patent if certain conditions are met; +(b) authorize the Governor in Council to make regulations re- +specting the number of days that is to be subtracted in deter- +mining the duration of an additional term; and +(c) authorize the Commissioner of Patents and the Federal +Court to shorten the duration of an additional term if the du- +ration as previously determined is longer than is authorized. +Division 27 of Part 4 amends the Food and Drugs Act to extend +measures regarding therapeutic products to natural health prod- +ucts in order to, among other things, +(a) strengthen the safety oversight of natural health products +throughout their life cycle; and +(b) promote greater confidence in the oversight of natural +health products by increasing transparency. +Division 28 of Part 4 amends the Food and Drugs Act to, among +other things, prohibit +(a) the sale of a cosmetic unless its safety can be established +without relying on data derived from a test conducted on an +animal that could cause pain, suffering or injury, whether +physical or mental, to the animal, subject to certain excep- +tions; +(b) the conduct of a test on an animal that could cause pain, +suffering or injury, whether physical or mental, to the animal +if the purpose of the test is to meet a legislative requirement +that relates to cosmetics; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 10 +(c) deceptive or misleading claims, on the label of or in an +advertisement for a cosmetic, with respect to testing on ani- +mals. +Division 29 of Part 4 enacts the Dental Care Measures Act. +Division 30 of Part 4 amends subsection 41(1) of the Canada Post +Corporation Act, in response to the decision in R. v. Gorman, to +limit the Canada Post Corporation’s authority to open mail other +than letters. +Division 31 of Part 4 expresses the assent of the Parliament of +Canada to the issuing by His Majesty of a Royal Proclamation +under the Great Seal of Canada establishing for Canada the ap- +plicable Royal Style and Titles. +Division 32 of Part 4 amends the Public Sector Pension Invest- +ment Board Act to provide that the Public Sector Pension Invest- +ment Board may incorporate a subsidiary for the purpose of pro- +viding investment management services to the Canada Growth +Fund Inc. It also amends the Fall Economic Statement Implemen- +tation Act, 2022 to increase the amount that may be paid out of +the Consolidated Revenue Fund on the requisition of the Minis- +ter of Finance for the acquisition of shares of the Canada Growth +Fund Inc. and to provide that the Canada Growth Fund Inc. is not +an agent of His Majesty in right of Canada. +Division 33 of Part 4 amends the Office of the Superintendent of +Financial Institutions Act, the Trust and Loan Companies Act, the +Bank Act and the Insurance Companies Act to, among other +things, +(a) expand the mandate of the Office of the Superintendent +of Financial Institutions to include the supervision of federal +financial institutions in order to determine whether they have +adequate policies and procedures to protect themselves +against threats to their integrity or security; and +(b) expand the Superintendent of Financial Institutions’ pow- +ers to issue directions to, and to take control of, a federal fi- +nancial institution in certain circumstances. +It also makes a consequential amendment to the Winding-up +and Restructuring Act. +Division 34 of Part 4 amends the Criminal Code to, among other +things, lower the criminal rate of interest calculated in respect of +an agreement or arrangement and to express that rate as an an- +nual percentage rate. It also authorizes the Governor in Council, +by regulation, to fix a limit on the total cost of borrowing under a +payday loan agreement. Finally, it provides for transitional provi- +sions. +Division 35 of Part 4 amends the Employment Insurance Act to +extend, until October 26, 2024, the increase in the maximum +number of weeks for which benefits may be paid in a benefit pe- +riod to certain seasonal workers. +Division 36 of Part 4 amends the Canadian Environmental Pro- +tection Act, 1999 to, among other things, +(a) establish an account in the accounts of Canada to be +called the Environmental Economic Instruments Fund, for the +purpose of administering amounts received as contributions +to certain funding programs under the responsibility of the +Minister of the Environment; and +(b) replace references to “tradeable units” with references to +“compliance units”. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 11 +It also makes consequential amendments to the Canada Emis- +sion Reduction Incentives Agency Act. +Division 37 of Part 4 amends the Canada Deposit Insurance Cor- +poration Act to clarify that the Canada Deposit Insurance Corpo- +ration may administer any contract related to deposit insurance +entered into by the Minister of Finance and to allow the Minister +to increase the deposit insurance coverage limit until April 30, +2024. +Division 38 of Part 4 amends the Department of Employment +and Social Development Act to, among other things, +(a) establish the Employment Insurance Board of Appeal to +hear appeals of decisions made under the Employment Insur- +ance Act instead of the Employment Insurance Section of the +General Division of the Social Security Tribunal; and +(b) eliminate the requirement for leave to appeal decisions +relating to the Employment Insurance Act to the Appeal Divi- +sion of the Tribunal. +It also makes consequential amendments to other Acts. +Division 39 of Part 4 amends the Canada Elections Act to provide +for a national, uniform, exclusive and complete regime applica- +ble to registered parties and eligible parties respecting their col- +lection, use, disclosure, retention and disposal of personal infor- +mation. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SUMMARY + +Page 12 + +Page 13 +TABLE OF PROVISIONS +An Act to implement certain provisions of the +budget tabled in Parliament on March 28, 2023 +Short Title +Budget Implementation Act, 2023, No. 1 +1 +PART 1 +Amendments to the Income Tax Act +and Other Legislation +2 +PART 2 +GST/HST Measures +114 +PART 3 +Amendments to the Excise Act, the +Excise Act, 2001 and the Air +Travellers Security Charge Act +DIVISION 1 +Excise Act and Excise Act, 2001 (Alcohol +Products) +124 +DIVISION 2 +Air Travellers Security Charge Act (Charge Rates) +127 +PART 4 +Various Measures +DIVISION 1 +Bank Act +128 +DIVISION 2 +Private Sector Pension Plans +148 +2021-2022-2023 + +Page 14 +DIVISION 3 +Measures Related to Money Laundering and to +Digital Assets and Other Measures +181 +DIVISION 4 +Preferential Tariff Programs for Developing +Countries +229 +DIVISION 5 +Removal of Most-Favoured-Nation Tariff +Treatment for Belarus and Russia +235 +DIVISION 6 +Non-application of Sections 27 and 27.1 of the +Bank of Canada Act +237 +DIVISION 7 +Canada Innovation Corporation Act +Enactment of Act +238 +An Act respecting the Canada +Innovation Corporation +Alternative Title +Alternative title +1 +Interpretation +Definitions +2 +Inconsistency +3 +Designation of Minister +Order in council +4 +Continuation and Status +Continuation +5 +Head office +6 +Not Crown agent +7 +Capacity +8 +Purpose and Functions +Purpose +9 +Functions +10 +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 15 +Board, Chief Executive Officer and +Employees +Composition of Board +11 +Appointment of directors +12 +Appointment of chief executive officer +13 +Attendance of chief executive officer at meetings +14 +Accident compensation +15 +Guidelines +16 +Evaluation committee +17 +Miscellaneous Provisions +Restriction on directives +18 +Disclosure of information to federal institutions +19 +Payments out of Consolidated Revenue Fund +20 +Payments to Receiver General +21 +Financial year +22 +Quarterly financial reports +23 +Annual reports +24 +Transitional Provisions +Definitions +25 +Copy of order provided to Director +26 +Transfer of shares +27 +Chairperson’s interim powers +28 +Rights preserved +29 +Industrial Research Assistance Program +30 +Transfer of appropriations +31 +Transfer of rights, property and obligations +32 +Transfer of powers, duties and functions +33 +Information about Industrial Research Assistance Pro- +gram +34 +Regulations +35 +DIVISION 8 +Federal-Provincial Fiscal Arrangements Act +(Canada Health Transfer) +242 +DIVISION 9 +Federal-Provincial Fiscal Arrangements Act +(Equalization and Territorial Financing Renewal +and Other Amendments) +243 +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 16 +DIVISION 10 +Economic Sanctions +252 +DIVISION 11 +Privileges and Immunities (North Atlantic Treaty +Organisation) Act +265 +DIVISION 12 +Service Fees Act +270 +DIVISION 13 +Canada Pension Plan +280 +DIVISION 14 +Department of Employment and Social +Development Act +281 +DIVISION 15 +Canada Labour Code +282 +DIVISION 16 +Immigration and Refugee Protection Act (Claims +for Refugee Protection) +284 +DIVISION 17 +Immigration and Refugee Protection Act +(Sponsorship Applications) +286 +DIVISION 18 +College of Immigration and Citizenship +Consultants Act +287 +DIVISION 19 +Citizenship Act +300 +DIVISION 20 +Yukon Act +307 +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 17 +DIVISION 21 +Oceans Protection Plan +308 +DIVISION 22 +Canada Transportation Act +436 +DIVISION 23 +Air Travel Complaints +452 +DIVISION 24 +Customs Act +475 +DIVISION 25 +National Research Council Act +481 +DIVISION 26 +Patent Act +487 +DIVISION 27 +Food and Drugs Act (Natural Health Products) +500 +DIVISION 28 +Food and Drugs Act (Cosmetics Testing on +Animals) +505 +DIVISION 29 +Dental Care Measures Act +508 +An Act respecting certain matters in +relation to the Canadian Dental Care +Plan +Short Title +Dental Care Measures Act +1 +Definition +Definition of Canadian Dental Care Plan +2 +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 18 +His Majesty +Binding on His Majesty +3 +Reporting +Obligation +4 +Information return +5 +Purpose of information obtained +6 +Disclosure of Information +Disclosure of information +7 +Violations +Violations +8 +Limitation on imposition of penalty +9 +Rescission or reduction of penalty +10 +Recovery as debt due to His Majesty +11 +Social Insurance Number +Social Insurance Number +12 +DIVISION 30 +Canada Post Corporation Act +509 +DIVISION 31 +Royal Style and Titles Act, 2023 +510 +An Act respecting the Royal Style and +Titles, 2023 +Royal Style and Titles Act, 2023 +1 +Assent to Royal Style and Titles +2 +DIVISION 32 +Canada Growth Fund +511 +DIVISION 33 +Legislation Related to Financial Institutions +517 +DIVISION 34 +Criminal Code +610 +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 19 +DIVISION 35 +Employment Insurance Act +617 +DIVISION 36 +Canadian Environmental Protection Act, 1999 +618 +DIVISION 37 +Canada Deposit Insurance Corporation Act +625 +DIVISION 38 +Employment Insurance Board of Appeal +631 +DIVISION 39 +Canada Elections Act +680 +SCHEDULE +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +TABLE OF PROVISIONS + +Page 20 + +Page 21 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 26 +An Act to implement certain provisions of the budget +tabled in Parliament on March 28, 2023 +[Assented to 22nd June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Budget Implementation +Act, 2023, No. 1. +PART 1 +Amendments to the Income Tax +Act and Other Legislation +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) The portion of paragraph 6(1)(e) of the In- +come Tax Act before subparagraph (i) is replaced +by the following: +Standby charge for automobile +(e) if at any time in the year an automobile is made +available to the taxpayer, or to a particular person who +does not deal at arm’s length with the taxpayer, by an- +other person (referred to in this paragraph as “the em- +ployer”) because of or as a consequence of a previous, +the current or an intended office or employment of the +taxpayer, the amount, if any, by which +(2) Subparagraph 6(1)(e)(ii) of the Act is replaced +by the following: +2021-2022-2023 + +Page 22 +(ii) the total of all amounts, each of which is an +amount (other than an expense related to the oper- +ation of the automobile) paid in the year by the tax- +payer, or the particular person who does not deal at +arm’s length with the taxpayer, to the employer for +the use of the automobile; +(3) Subparagraph 6(1)(k)(ii) of the Act is replaced +by the following: +(ii) amounts related to the operation (otherwise +than in connection with or in the course of the tax- +payer’s office or employment) of the automobile for +the period or periods in the year during which the +automobile was made available to the taxpayer, or a +person who does not deal at arm’s length with the +taxpayer, are paid or payable by the employer with- +in the meaning of paragraph (e) that made the au- +tomobile available (in this paragraph referred to as +the “payor”), and +(4) The portion of subsection 6(2) of the Act be- +fore the formula is replaced by the following: +Reasonable standby charge +(2) For the purposes of paragraph (1)(e), a reasonable +standby charge for an automobile for the total number of +days (in this subsection referred to as the “total available +days”) in a taxation year during which the automobile is +made available to a taxpayer, or to a person who does not +deal at arm’s length with the taxpayer, by a person (re- +ferred to in this subsection as the “employer”) shall be +deemed to be the amount determined by the formula +(5) Subsections (1) to (4) apply to taxation years +that begin after 2022. +3 (1) Subclause B(I) of the description of B in +subparagraph 8(1)(r)(ii) of the Act is replaced by +the following: +(I) the amount that is the total of the first dollar +amount referred to in paragraph (s) and the amount +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 2-3 + +Page 23 +determined for the taxation year for B in subsection +118(10), and +(2) The portion of paragraph 8(1)(s) of the Act be- +fore the formula is replaced by the following: +Deduction – tradesperson’s tools +(s) if the taxpayer is employed as a tradesperson at +any time in the taxation year, the lesser of $1,000 and +the amount determined by the formula +(3) Subsection 8(10) of the Act is replaced by the +following: +Certificate of employer +(10) An amount otherwise deductible for a taxation year +under paragraph (1)(c), (f), (h) or (h.1) or subparagraph +(1)(i)(ii) or (iii) by a taxpayer shall not be deducted un- +less the taxpayer’s employer confirms in prescribed form +that the conditions set out in the applicable provision +were met in the year in respect of the taxpayer and the +form is filed with the taxpayer’s return of income for the +year. +(4) Subsections (1) and (2) apply to the 2023 and +subsequent taxation years. +4 (1) Subsection 12(3) of the Act is replaced by +the following: +Interest income +(3) Subject to subsection (4.1), in computing the income +for a taxation year of a corporation, partnership, unit +trust or any trust of which a corporation or a partnership +is a beneficiary, there shall be included any interest on a +debt obligation (other than interest in respect of an in- +come bond, an income debenture, a net income stabiliza- +tion account or an indexed debt obligation) that accrues +to it to the end of the year, or becomes receivable or is re- +ceived by it before the end of the year, to the extent that +the interest was not included in computing its income for +a preceding taxation year. +(2) Paragraphs (g) and (h) of the definition in- +vestment contract in subsection 12(11) of the Act +are repealed. +(3) Subsection 12(13) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 3-4 + +Page 24 +Definition of flipped property +(13) For the purposes of subsections (12) and (14), a +flipped property of a taxpayer means a property (other +than a property, or a right to acquire property, that +would be inventory of the taxpayer if the definition in- +ventory in subsection 248(1) were read without reference +to subsection (12)) that is +(a) prior to its disposition by the taxpayer, either +(i) a housing unit located in Canada, or +(ii) a right to acquire a housing unit located in +Canada; and +(b) owned or, in the case of a right to acquire, held, by +the taxpayer for less than 365 consecutive days prior to +its disposition, other than a disposition that can rea- +sonably be considered to occur due to, or in anticipa- +tion of, one or more of the following events: +(i) the death of the taxpayer or a person related to +the taxpayer, +(ii) one or more persons related to the taxpayer be- +coming a member of the taxpayer’s household or +the taxpayer becoming a member of the household +of a related person, +(iii) the breakdown of the marriage or common-law +partnership of the taxpayer if the taxpayer has been +living separate and apart from their spouse or com- +mon-law partner for at least 90 days prior to the +disposition, +(iv) a threat to the personal safety of the taxpayer +or a related person, +(v) the taxpayer or a related person suffering from +a serious illness or disability, +(vi) an eligible relocation of the taxpayer or the tax- +payer’s spouse or common-law partner, if the defi- +nition eligible relocation were read without refer- +ence to the requirements for the new work location +and the new residence to be in Canada, +(vii) an involuntary termination of the employment +of the taxpayer or the taxpayer’s spouse or com- +mon-law partner, +(viii) the insolvency of the taxpayer, or +(ix) the destruction or expropriation of the proper- +ty. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +4 + +Page 25 +(4) Subsection (3) applies to the period through- +out which a flipped property of a taxpayer is +owned or held by the taxpayer in respect of a dis- +position that occurs after 2022. +5 (1) The portion of paragraph 13(4.3)(d) of the +Act before subparagraph (i) is replaced by the +following: +(d) any amount that would, if this Act were read with- +out reference to this subsection, be included in the +cost of a property of the transferee included in Class +14.1 of Schedule II to the Income Tax Regulations (in- +cluding a deemed acquisition under subsection (35)) +or included in the proceeds of disposition of a proper- +ty of the transferor included in that Class (including a +deemed disposition under subsection (37)) in respect +of the disposition or termination of the former proper- +ty by the transferor is deemed to be +(2) Paragraph 13(42)(a) of the French version of +the Act is replaced by the following: +a) pour l’application de la présente loi et de ses règle- +ments (à l’exception du présent article, de l’article 20 +et des dispositions réglementaires prises pour l’appli- +cation de l’alinéa 20(1)a)), si la valeur de l’élément A +de la formule figurant à la définition de montant cu- +mulatif des immobilisations admissibles au para- +graphe 14(5) avait augmenté immédiatement avant +2017 en raison de la disposition du bien immédiate- +ment avant ce moment, le coût en capital du bien est +réputé augmenter des 4/3 du montant de cette aug- +mentation; +(3) Section 13 of the Act is amended by adding the +following after subsection (42): +Transitional rule +(43) An amount is to be included in computing a taxpay- +er’s income from a business for a taxation year, and is +deemed not to be a taxable capital gain (other than for +the purposes of the definition capital dividend account +in subsection 89(1)), to the extent +(a) the amount is part of the proceeds of disposition of +eligible capital property (as defined in section 54, as +it read on December 31, 2016) that is in respect of the +business; +(b) the disposition is under an agreement between the +taxpayer and a purchaser that deals at arm’s length +with the taxpayer; +(c) the disposition occurred before March 22, 2016; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 4-5 + +Page 26 +(d) the amount becomes receivable under the agree- +ment after 2016 and before 2024 because of a condition +of the agreement, if +(i) at the end of 2016, it was uncertain whether the +condition would be met, and +(ii) the condition is met after 2016; +(e) the amount would, in the absence of this subsec- +tion, be a taxable capital gain; +(f) the amount would have been included in comput- +ing the taxpayer’s income from the business if the +amount had become receivable on December 31, 2016; +and +(g) the taxpayer files an election with the Minister, no +later than the filing-due date for the taxpayer’s first +taxation year that ends after August 9, 2022 to have +this subsection apply in respect of the amount. +(4) Subsection (1) applies in respect of disposi- +tions that occur after 2016. +(5) Subsections (2) and (3) are deemed to have +come into force on January 1, 2017. +6 (1) Subsection 15(2.3) of the Act is replaced by +the following: +When s. 15(2) not to apply – ordinary lending business +(2.3) Subsection (2) does not apply to a debt that arose +in the ordinary course of the creditor’s business or a loan +made in the ordinary course of the lender’s ordinary +business of lending money (other than a business of +lending money if, at any time during which the loan is +outstanding, less than 90% of the aggregate outstanding +amount of the loans of the business is owing by borrow- +ers that deal at arm’s length with the lender) where, at +the time the indebtedness arose or the loan was made, +bona fide arrangements were made for repayment of the +debt or loan within a reasonable time. +Interpretation – partnerships +(2.31) For the purposes of this subsection and subsec- +tion (2.3), +(a) a person or partnership that is a member of a par- +ticular partnership that is a member of another +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 5-6 + +Page 27 +partnership is deemed to be a member of the other +partnership; and +(b) a borrower shall be considered to deal at arm’s +length with a lender only if +(i) for greater certainty, the borrower and the +lender deal with each other at arm’s length, +(ii) where either the borrower or the lender is a +partnership and the other party is not, each mem- +ber of the partnership deals at arm’s length with the +other party, and +(iii) where both the borrower and the lender are +partnerships, the borrower and each member of the +borrower deal at arm’s length with the lender and +each member of the lender. +(2) Subsection 15(5) of the English version of the +Act is replaced by the following: +Automobile benefit +(5) For the purposes of subsection (1), the value of the +benefit to be included in computing a shareholder’s in- +come for a taxation year with respect to an automobile +made available to the shareholder, or a person related to +the shareholder, by a corporation shall (except where an +amount is determined under subparagraph 6(1)(e)(i) in +respect of the automobile in computing the shareholder’s +income for the year) be computed on the assumption that +subsections 6(1), (1.1), (2) and (7) apply, with such modi- +fications as the circumstances require, and as though ref- +erences therein to “the employer” were read as “the cor- +poration”. +(3) Subsection (1) applies to loans made after +2022. Subsection (1), subsection 15(2) of the Act +and all provisions of the Act relevant to the inter- +pretation and application of subsection 15(2) of +the Act also apply in respect of any portion of a +particular loan made before 2023 that remains +outstanding on January 1, 2023 – as if that portion +were a separate loan that was made on January 1, +2023 in the same manner and on the same terms +as the particular loan – if, at the time when the +particular loan was made, it met the require- +ments of subsection 15(2.3) of the Act as in force +at the time when the particular loan was made. +(4) Subsection (2) applies to taxation years that +begin after 2022. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +6 + +Page 28 +7 Sections 15.1 and 15.2 of the Act are repealed. +8 (1) Subparagraph 20(1)(e)(vi) of the Act is re- +placed by the following: +(vi) where a partnership has ceased to exist, +(A) no amount may be deducted by the partner- +ship under this paragraph in computing its in- +come for its last fiscal period, and +(B) there may be deducted for a taxation year +ending after the time that is immediately before +the end of the partnership’s last fiscal period (re- +ferred to in this clause as the “particular time”) +by any person or partnership that was a member +of the partnership at the particular time, that +proportion of the amount that would, but for this +subparagraph, have been deductible under this +paragraph by the partnership in the fiscal period +ending in the year had it continued to exist and +had the partnership interest not been redeemed, +acquired or cancelled, that the fair market value +of the member’s interest in the partnership at +the particular time is of the fair market value of +all the interests in the partnership at the particu- +lar time; +(2) The +description +of +N +in +subclause +20(1)(l)(ii)(D)(II) of the Act is replaced by the fol- +lowing: +N +is the total of all amounts each of which is +the specified reserve adjustment for a +loan (other than an income bond or an in- +come debenture) for the year or a preced- +ing taxation year; +(3) Paragraph 20(1)(v) of the Act is replaced by +the following: +Mining taxes +(v) such amount as is allowed by regulation in respect +of taxes on income from mining operations; +(4) The portion of subsection 20(14) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 7-8 + +Page 29 +Accrued bond interest +(14) Where, by virtue of an assignment or other transfer +of a debt obligation, other than an income bond or an in- +come debenture, the transferee has become entitled to an +amount of interest that accrued on the debt obligation for +a period commencing before the time of transfer and +ending at that time that is not payable until after that +time, that amount +(5) The portion of subsection 20(14.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Interest on debt obligation +(14.1) Where a person who has issued a debt obligation, +other than an income bond or an income debenture, is +obligated to pay an amount that is stipulated to be inter- +est on that debt obligation in respect of a period before +its issue (in this subsection referred to as the “unearned +interest amount”) and it is reasonable to consider that +the person to whom the debt obligation was issued paid +to the issuer consideration for the debt obligation that in- +cluded an amount in respect of the unearned interest +amount, +(6) Subsection (1) is deemed to have come into +force on June 26, 2013. +(7) Subsection (3) applies to taxation years that +end after 2007. Any assessment of a taxpayer’s +tax, interest and penalties payable under the Act +for any taxation year that ends before August 9, +2022 that would, in the absence of this subsection, +be precluded because of subsections 152(4) to (5) +of the Act is to be made to the extent necessary to +take into account subsection (3) and subsection +103(1) of this Act if the taxpayer so elects in writ- +ing and files that election with the Minister of +National Revenue on or before the day that is six +months after the day on which this section re- +ceives royal assent. +9 Paragraphs 44(1)(c) and (d) of the French ver- +sion of the Act are replaced by the following: +c) si l’ancien bien est visé à l’alinéa a), avant la fin de +la deuxième année d’imposition suivant l’année ini- +tiale ou, si elle est postérieure, avant la fin de la pé- +riode de 24 mois qui suit l’année initiale; +d) sinon, avant la fin de la première année d’imposi- +tion suivant l’année initiale ou, si elle est postérieure, +avant la fin de la période de 12 mois qui suit l’année +initiale, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 8-9 + +Page 30 +10 (1) Subparagraph (c.1)(iii.1) of the definition +principal residence in section 54 of the Act is +amended by striking out “or” at the end of clause +(B), by replacing “and” with “or” at the end of +clause (C) and by adding the following after +clause (C): +(D) a trust +(I) a specified beneficiary of which for the +year is a qualifying individual for the year in +respect of the trust, and +(II) under which no person other than a bene- +ficiary described in subclause (I) may receive +or otherwise obtain the use of, during the +beneficiary’s lifetime, any of the income or +capital of the trust and the trustees are re- +quired to consider the needs of the beneficiary +including, without limiting the generality of +the foregoing, the comfort, care and mainte- +nance of the beneficiary, and +(2) The definition principal residence in section 54 +of the Act is amended by striking out “and” at the +end of paragraph (e), by adding “and” at the end +of paragraph (f) and by adding the following af- +ter paragraph (f): +(g) a qualifying individual, for a taxation year in re- +spect of a trust, means an individual who meets the +following conditions: +(i) the individual is, in the year, any of +(A) the settlor of the trust, +(B) the child, grandchild, great grandchild, par- +ent, grandparent, great grandparent, brother, +sister, uncle, aunt, niece or nephew of the settlor +or of the spouse or common-law partner or for- +mer spouse or common-law partner of the sett- +lor, and +(C) the spouse or common-law partner or for- +mer spouse or common-law partner of any per- +son described in clause (A) or (B), +(ii) the individual is resident in Canada during the +year, and +(iii) an amount is deductible, or would be de- +ductible if this Act were read without reference to +paragraph 118.3(1)(c), under subsection 118.3(1) in +computing the individual’s tax payable under this +Part for the year; (résidence principale) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +10 + +Page 31 +(3) Subsections (1) and (2) apply to taxation years +that begin after 2016. +11 (1) Paragraph 60(i) of the Act is replaced by +the following: +Premium or payment under PRPP, RRSP or RRIF +(i) any amount that is deductible under section 146 or +146.3 or subsection 147.3(13.1) or 147.5(19) in comput- +ing the income of the taxpayer for the year; +(2) Paragraph 60(i) of the Act is replaced by the +following: +Premium or payment – FHSA, PRPP, RRSP or RRIF +(i) any amount that is deductible under section 146, +146.3 or 146.6 or subsection 147.3(13.1) or 147.5(19) in +computing the income of the taxpayer for the year; +(3) Subsection (1) is deemed to have come into +force on December 14, 2012. +(4) Subsection (2) is deemed to have come into +force on April 1, 2023. +12 (1) Paragraph 60.03(2)(a) of the Act is replaced +by the following: +(a) the pensioner is deemed not to have received the +portion of the pensioner’s pension income, qualified +pension income or an amount described in subpara- +graph (c)(i) of the definition eligible pension income +in subsection (1), as the case may be, for the taxation +year that is equal to the amount of the pensioner’s +split-pension amount for that taxation year; and +(2) Paragraph 60.03(2)(b) of the Act is amended by +striking out “and” at the end of subparagraph (i), +by adding “and” at the end of subparagraph (ii) +and by adding the following after subparagraph +(ii): +(iii) as an amount described in subparagraph (c)(i) +of the definition eligible pension income in sub- +section (1) to the extent that the split-pension +amount was received by the pensioner as an +amount described in subparagraph (c)(i) of that +definition, if the pension transferee has attained the +age of 65 years before the end of the taxation year. +(3) Subsections (1) and (2) apply to the 2015 and +subsequent taxation years. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 10-12 + +Page 32 +13 (1) The portion of subparagraph (i) of the de- +scription of C in paragraph 63(2.3)(c) of the +French version of the Act before clause (A) is re- +placed by the following: +(i) s’il existe une personne assumant les +frais d’entretien d’un enfant admissible du +contribuable pour l’année, la somme des +nombres suivants : +(2) The portion of subparagraph (ii) of the de- +scription of C in paragraph 63(2.3)(c) of the +French version of the Act before clause (A) is re- +placed by the following: +(ii) dans les autres cas, la somme des +nombres suivants : +14 Paragraph 66.1(9)(f) of the Act is replaced by +the following: +(f) all Canadian development expenses described in +subparagraph (a)(ii) of the definition Canadian de- +velopment expense in subsection 66.2(5) incurred by +the taxpayer in respect of the well in a taxation year +preceding the year, other than +(i) expenses referred to in paragraph (d) or (e), +(ii) restricted expenses, and +(iii) expenses for a well referred to in paragraph (a) +that are incurred +(A) after 2020 (including expenses that are +deemed by subsection 66(12.66) to have been in- +curred on December 31, 2020), if the expenses +are incurred in connection with an obligation +that was committed to in writing (including a +commitment to a government under the terms of +a licence or permit) by the taxpayer before +March 22, 2017, and +(B) after 2018 (including expenses that are +deemed by subsection 66(12.66) to have been in- +curred on December 31, 2018), in any other case, +15 The portion of the definition commercial debt +obligation after paragraph (b) in subsection 80(1) +of the Act is replaced by the following: +an amount in respect of the interest was or would have +been deductible in computing the debtor’s income, tax- +able income or taxable income earned in Canada, as the +case may be, if this Act were read without reference to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 13-15 + +Page 33 +paragraph 18(1)(g), subsections 18(2), (3.1) and (4) and +section 21; (créance commerciale) +16 (1) The portion of paragraph 81(1)(d.1) of the +Act before subparagraph (i) is replaced by the +following: +Canadian Forces members and veterans amounts +(d.1) the total of all amounts received or enjoyed by +the taxpayer or the taxpayer’s spouse or common-law +partner or survivor (as defined in subsection 146.2(1)) +in the year on account of +(2) Paragraph 81(1)(d.1) of the Act is amended by +striking out “or” at the end of subparagraph (iii) +and by adding the following after subparagraph +(iv): +(v) a benefit provided under the Veterans Health +Care Regulations, +(vi) a benefit provided in respect of Rehabilitation +Services and Vocational Assistance under Part 2 of +the Veterans Well-being Act, or +(vii) a benefit provided to a member of the Canadi- +an Forces under the Compensation and Benefit In- +structions for the Canadian Forces that is +(A) a home modifications benefit, +(B) a home modifications move benefit, +(C) a vehicle modifications benefit, +(D) a home assistance benefit, +(E) an attendant care benefit, +(F) a caregiver benefit, +(G) a spousal education upgrade benefit, +(H) a funeral and burial expenses benefit, or +(I) a next of kin travel benefit; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 15-16 + +Page 34 +(3) Paragraph 81(1)(d.1) of the Act is amended by +striking out “or” at the end of subparagraph (vi), +by adding “or” at the end of subparagraph (vii) +and by adding the following after subparagraph +(vii): +(viii) a benefit provided by the Department of Na- +tional Defence as an education expense reimburse- +ment for ill and injured members; +(4) Subparagraph 81(1)(g.3)(i) of the Act is +amended by striking out “or” at the end of clause +(C), by replacing “and” with “or” at the end of +clause (D) and by adding the following after +clause (D): +(E) the Settlement Agreement entered into by +His Majesty in right of Canada on January 18, +2023 in respect of the class action relating to the +attendance of day scholars at residential schools, +and +(5) Subsections (1) and (2) are deemed to have +come into force on January 1, 2018. +(6) Subsection (3) is deemed to have come into +force on January 1, 2021. +(7) Subsection (4) applies to the 2023 and subse- +quent taxation years. +17 (1) Paragraph 87(2)(j.6) of the Act is replaced +by the following: +Continuing corporation +(j.6) for the purposes of paragraphs 12(1)(t) and (x), +subsections 12(2.2) and 13(7.1), (7.4) and (24), para- +graphs 13(27)(b) and (28)(c), subsections 13(29) and +18(9.1), paragraphs 20(1)(e), (e.1), (v) and (hh), sec- +tions 20.1 and 32, paragraph 37(1)(c), subsection +39(13), subparagraphs 53(2)(c)(vi) and (h)(ii), para- +graph 53(2)(s), subsections 53(2.1), 66(11.4), 66.7(11) +and 127(10.2), section 139.1, subsection 152(4.3), the +determination of D in the definition undepreciated +capital cost in subsection 13(21) and the determina- +tion of L in the definition cumulative Canadian ex- +ploration expense in subsection 66.1(6), the new cor- +poration is deemed to be the same corporation as, and +a continuation of, each predecessor corporation; +(2) Subsection (1) applies to taxation years that +end after 2007 except that, for taxation years that +end before March 19, 2019, paragraph 87(2)(j.6) of +the Act, as enacted by subsection (1), does not ap- +ply to subsection 127(10.2) of the Act. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 16-17 + +Page 35 +18 (1) Paragraph 90(8)(b) of the Act is replaced +by the following: +(b) indebtedness that arose in the ordinary course of +the business of the creditor or a loan made in the ordi- +nary course of the creditor’s ordinary business of lend- +ing money (other than a business of lending money if, +at any time during which the loan is outstanding, less +than 90% of the aggregate outstanding amount of the +loans of the business is owing by borrowers that deal +at arm’s length with the creditor) if, at the time the in- +debtedness arose or the loan was made, bona fide ar- +rangements were made for repayment of the indebted- +ness or loan within a reasonable time; +(2) Section 90 of the Act is amended by adding the +following after subsection (8): +Interpretation — partnerships +(8.01) For the purposes of paragraph (8)(b), a borrower +shall be considered to deal at arm’s length with a creditor +only if +(a) for greater certainty, the borrower and the creditor +deal with each other at arm’s length; +(b) where either the borrower or the creditor is a part- +nership and the other party is not, each member of the +partnership deals at arm’s length with the other party; +and +(c) where both the borrower and the creditor are part- +nerships, the borrower and each member of the bor- +rower deal at arm’s length with the creditor and each +member of the creditor. +(3) Subsections (1) and (2) apply to loans made +after 2022. Subsection (1), subsection 90(6) of the +Act and all provisions of the Act relevant to the +interpretation and application of subsection 90(6) +of the Act also apply in respect of any portion of a +particular loan made before 2023 that remains +outstanding on January 1, 2023 – as if that portion +were a separate loan that was made on January 1, +2023 in the same manner and on the same terms +as the particular loan – if, at the time when the +particular loan was made, it met the require- +ments of subsection 90(6) of the Act as in force at +the time when the particular loan was made. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 17-18 + +Page 36 +19 (1) The portion of subsection 93.3(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Definition of specified trust +93.3 (1) In this section, specified trust, at any time, +means a trust in respect of which the following apply at +that time: +(2) Paragraph 93.3(1)(b) of the Act is replaced by +the following: +(b) the trust is resident in Australia or India (in this +section referred to as the “specified jurisdiction”); +(3) Paragraph 93.3(2)(c) of the Act is replaced by +the following: +(c) the trust is at that time a specified trust; +(4) The portion of paragraph 93.3(2)(e) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(e) unless the non-resident corporation first acquires +a beneficial interest in the trust at that time or the +non-resident corporation first becomes a foreign affili- +ate of the taxpayer at that time, immediately before +that time (referred to in this paragraph as the “preced- +ing time”) subsection (3) applied +(5) The portion of subsection 93.3(3) of the Act be- +fore paragraph (b) is replaced by the following: +Specified trusts +(3) If this subsection applies at any time to a taxpayer +resident in Canada in respect of a trust, the following +rules apply at that time for the specified purposes: +(a) the trust is deemed to be a non-resident corpora- +tion that is resident in the specified jurisdiction and +not to be a trust; +(6) Paragraph 93.3(4)(a) of the Act is replaced by +the following: +(a) the determination, in respect of an interest in a +specified trust, of the Canadian tax results (as de- +fined in subsection 261(1)) of the taxpayer resident in +Canada referred to in subsection (3) for a taxation year +in respect of shares of the capital stock of a foreign af- +filiate of the taxpayer; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +19 + +Page 37 +(7) Subsections (1) to (3), (5) and (6) are deemed +to have come into force on January 1, 2022. +(8) Subsection (4) is deemed to have come into +force on July 12, 2013. However, if section 93.3 of +the Act is deemed to have come into force on Jan- +uary 1, 2006 in respect of a corporation resident in +Canada because of an election filed under sub- +section 22(3) of the Economic Action Plan 2014 +Act, No. 2, then subsection (4) is deemed to have +come into force on January 1, 2006 in respect of +that corporation. +(9) For the purpose of determining if the condi- +tion in paragraph 93.3(2)(e) of the Act, as amend- +ed by subsection (4), is met at any particular time +on or after January 1, 2022, if a non-resident cor- +poration has a beneficial interest in a trust resi- +dent in India at the beginning of the day on Jan- +uary 1, 2022, the non-resident corporation is +deemed to have first acquired a beneficial inter- +est in the trust at that time. +20 (1) The portion of paragraph 95(2)(b) of the +French version of the Act before subparagraph +(i) is replaced by the following: +b) la fourniture, par une société étrangère affiliée d’un +contribuable, de services ou d’un engagement de four- +nir des services est réputée constituer une entreprise +distincte, autre qu’une entreprise exploitée active- +ment, que la société affiliée exploite, et le revenu qui +est tiré de cette entreprise, qui s’y rapporte ou qui y est +accessoire est réputé être un revenu tiré d’une entre- +prise autre qu’une entreprise exploitée activement, +dans la mesure où, selon le cas : +(2) The definition eligible controlled foreign affiliate +in subsection 95(4) of the Act is replaced by the +following: +eligible controlled foreign affiliate, of a taxpayer, at +any time, means a foreign affiliate of the taxpayer at that +time, if +(a) the affiliate is a controlled foreign affiliate of the +taxpayer at that time and at the end of the affiliate’s +taxation year that includes that time, and +(b) the following condition is met: +A ≥ 90% +where +A +is the total of all amounts each of which would be +the participating percentage (determined at the +end of the taxation year) of a share owned by the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 19-20 + +Page 38 +taxpayer of the capital stock of a corporation, in +respect of the affiliate, if +(i) the definition relevant cost base were read +without reference to the words “if the affiliate is +an eligible controlled foreign affiliate of the tax- +payer at that time,” in its subparagraph (b)(i), +and +(ii) the definition participating percentage in +subsection (1) were read without reference to +its paragraph (a) and the portion of its para- +graph (b) before subparagraph (i); (société +étrangère affiliée contrôlée admissible) +(3) Subsection (1) applies to taxation years of a +foreign affiliate of a taxpayer that begin on or af- +ter February 27, 2004. +(4) Subsection (2) applies in respect of determi- +nations made after August 19, 2011 in respect of +property of a foreign affiliate of a taxpayer. How- +ever, if the taxpayer elects in writing under this +subsection, in respect of all of its foreign affili- +ates, and files the election with the Minister of +National Revenue, paragraph (b) of the defini- +tion eligible controlled foreign affiliate in subsec- +tion 95(4) of the Act, as enacted by subsection (2), +is, in respect of any such determination made be- +fore August 9, 2022, to be read without reference +to subparagraph (ii) of the description of A and +subparagraph (i) of the description of A is to be +read as follows: +(i) the amount determined for paragraph (b) in +the definition relevant cost base were nil; +21 The portion of subsection 96(3) of the Act be- +fore paragraph (a) is replaced by the following: +Agreement or election of partnership members +(3) If a taxpayer who was a member of a partnership at +any time in a fiscal period has, for any purpose relevant +to the computation of the taxpayer’s income from the +partnership for the fiscal period, made or executed an +agreement, designation or election under or in respect of +the application of any of subsections 10.1(1), 13(4), (4.2) +and (16), 20(9) and 21(1) to (4), section 22, subsection +29(1), section 34, clause 37(8)(a)(ii)(B), subsections 44(1) +and (6), 50(1) and 80(5) and (9) to (11), section 80.04, +subsections 86.1(2), 88(3.1), (3.3) and (3.5) and 90(3), the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 20-21 + +Page 39 +definition relevant cost base in subsection 95(4) and +subsections 97(2), 139.1(16) and (17) and 249.1(4) and (6) +that, if this Act were read without reference to this sub- +section, would be a valid agreement, designation or elec- +tion, +22 (1) Paragraph 98(3)(c) of the Act is amended +by striking out “and” at the end of subparagraph +(i) and by adding the following after that sub- +paragraph: +(i.1) if such property is a membership interest in a +partnership (in this subparagraph referred to as the +“other partnership”), the person’s percentage of the +fair market value of the property immediately after +its distribution to the person is deemed to be deter- +mined by the formula +A − B +where +A +is the amount that is the person’s percentage of +the fair market value (determined without ref- +erence to this subparagraph) of the property +immediately after its distribution, +B +is the portion of the amount by which the per- +son’s percentage of the fair market value (de- +termined without reference to this subpara- +graph) of the property immediately after its +distribution exceeds the person’s percentage of +the cost amount to the partnership of the prop- +erty immediately before its distribution as may +reasonably be regarded as being attributable to +the total of all amounts each of which is imme- +diately after the particular time +(A) in the case of depreciable property held +directly by the other partnership or held in- +directly by the other partnership through +one or more other partnerships, the amount +by which the fair market value (determined +without reference to liabilities) of such de- +preciable property exceeds its cost amount, +(B) in the case of a Canadian resource prop- +erty or a foreign resource property held di- +rectly by the other partnership or held indi- +rectly by the other partnership through one +or more other partnerships, the fair market +value (determined without reference to lia- +bilities) of such Canadian or foreign re- +source property, or +(C) in the case of other property that is not a +capital property, a Canadian resource prop- +erty or a foreign resource property and that +is held directly by the other partnership or +held indirectly by the other partnership +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 21-22 + +Page 40 +through one or more other partnerships, the +amount by which the fair market value (de- +termined without reference to liabilities) of +such other property exceeds its cost amount, +and +(2) Paragraph 98(5)(c) of the Act is amended by +striking out “and” at the end of subparagraph (i) +and by adding the following after that subpara- +graph: +(i.1) if such property is a membership interest in a +partnership (in this subparagraph referred to as the +“other partnership”), the fair market value of the +property immediately after the particular time is +deemed to be determined by the formula +A − B +where +A +is the amount that is the fair market value (de- +termined without reference to this subpara- +graph) of the property immediately after its +distribution to the proprietor, +B +is the portion of the amount by which the fair +market value (determined without reference to +this subparagraph) of the property immediately +after its distribution to the proprietor exceeds +the cost amount to the partnership of the prop- +erty immediately before its distribution that +may reasonably be regarded as being at- +tributable to the total of all amounts each of +which is immediately after the particular time +(A) in the case of depreciable property held +directly by the other partnership or held in- +directly by the other partnership through +one or more other partnerships, the amount +by which the fair market value (determined +without reference to liabilities) of such de- +preciable property exceeds its cost amount, +(B) in the case of a Canadian resource prop- +erty or a foreign resource property held di- +rectly by the other partnership or held indi- +rectly by the other partnership through one +or more other partnerships, the fair market +value (determined without reference to lia- +bilities) of such Canadian or foreign re- +source property, or +(C) in the case of a property that is not a +capital property, a Canadian resource prop- +erty or a foreign resource property and that +is held directly by the other partnership or +held indirectly by the other partnership +through one or more other partnerships, the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +22 + +Page 41 +amount by which the fair market value (de- +termined without reference to liabilities) of +such property exceeds its cost amount, and +(3) Subsections (1) and (2) apply in respect of +partnerships that cease to exist on or after Au- +gust 9, 2022. +23 (1) The portion of subsection 108(3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Income of a trust in certain provisions +(3) For the purposes of the definition income interest in +subsection (1), subclause (c.1)(iii.1)(D)(II) of the defini- +tion principal residence in section 54 and the definitions +lifetime benefit trust in subsection 60.011(1) and ex- +empt foreign trust in subsection 94(1), the income of a +trust is its income computed without reference to the +provisions of this Act and, for the purposes of the defini- +tion pre-1972 spousal trust in subsection (1) and para- +graphs 70(6)(b) and (6.1)(b), 73(1.01)(c) and 104(4)(a), +the income of a trust is its income computed without ref- +erence to the provisions of this Act, minus any dividends +included in that income +(2) Subsection (1) applies to taxation years that +begin after 2016. +24 Paragraph (b) of the definition action du capi- +tal-actions d’une société agricole ou de pêche fami- +liale in subsection 110.6(1) of the French version +of the Act is replaced by the following: +b) à ce moment, la totalité ou la presque totalité de la +juste valeur marchande des biens de la société est at- +tribuable à des biens visés au sous-alinéa a)(iv). +(share of the capital stock of a family farm or fish- +ing corporation) +25 (1) The portion of subsection 115.2(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 22-25 + +Page 42 +Not carrying on business in Canada +(2) For the purposes of subsections 115(1) and 150(1), +Part XIV and section 805 of the Income Tax Regulations, +a non-resident person is not considered to be carrying on +business in Canada at any particular time solely because +of the provision to the person, or to a partnership of +which the person is a member, at the particular time of +designated investment services by a Canadian service +provider if +(2) Subsection (1) is deemed to have come into +force on August 9, 2022. +26 (1) Subsection 117(2.1) of the Act is replaced +by the following: +Adjustment to tax payable – advance payment +(2.1) The tax payable under this Part on the individual’s +taxable income for a taxation year, as computed under +subsection (2), is deemed to be the total of the amount +otherwise computed under that subsection and, except +for the purposes of sections 118 to 118.9, 120.2, 121 and +Subdivision C, the lesser of +(a) the total of all amounts deemed to have been paid +on account of the individual’s tax payable under this +Part for the taxation year under subsections 122.7(2) +and (3), and +(b) the amount that +(i) if the individual is an eligible individual for the +purposes of subsection 122.7(2), is the total of all +amounts deemed to have been paid +(A) on account of the individual’s tax payable +under this Part for the taxation year under sub- +section 122.72(1) or (3), and +(B) on account of tax payable under this Part for +the taxation year under subsection 122.72(1) or +(3), if subsection 122.72(1) were read without ref- +erence to subsection 122.7(3), of a person who is +the individual’s cohabiting spouse or com- +mon-law partner (as defined in subsection +122.7(1)) at the end of the taxation year, and +(ii) in any other case, is the total of all amounts +deemed to have been paid on account of the indi- +vidual’s tax payable under this Part for the taxation +year under subsection 122.72(1) or (3), if subsection +122.72(1) were read without reference to subsection +122.7(2). +(2) Subsection (1) applies to taxation years that +begin after 2022. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 25-26 + +Page 43 +27 (1) Subparagraph (a)(iii.1) of the definition +pension income in subsection 118(7) of the Act is +replaced by the following: +(iii.1) a payment (other than a payment described +in subparagraph (i)) under a money purchase +provision (as defined in subsection 147.1(1)) of a +registered pension plan or under a specified pen- +sion plan, +(2) Subsection (1) applies to the 2019 and subse- +quent taxation years. +28 (1) The portion of subsection 120.4(3) of the +Act before paragraph (a) of the description of B +is replaced by the following: +Tax payable by a specified individual +(3) Notwithstanding any other provision of this Act, if an +individual is a specified individual for a taxation year, the +individual’s tax payable under this Part for the year shall +not be less than the amount, if any, determined by the +formula +(A + B) − (C + D) +where +A +is the amount added under subsection (2) to the indi- +vidual’s tax payable under this Part for the year; +B +is the amount that is the lesser of the amounts deter- +mined under paragraphs 117(2.1)(a) and (b) for the +individual for the year; +C +is the amount deducted under section 118.3 in com- +puting the individual’s tax payable under this Part +for the year; and +D +is the total of all amounts each of which is the +amount that +(2) Subsection (1) applies to taxation years that +begin after 2022. +29 (1) Section 122.5 of the Act is amended by +adding the following after subsection (3.002): +Additional deemed payment – January 2023 +(3.003) An eligible individual in relation to a month +specified for a taxation year who files a return of income +for the taxation year is deemed to have paid during the +specified month on account of their tax payable under +this Part for the taxation year an amount determined by +the formula +0.25 × (A − B) − C +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 27-29 + +Page 44 +where +A +is the total of +(a) $918, +(b) $918 for the qualified relation, if any, of the +individual in relation to the specified month, +(c) if the individual has no qualified relation in re- +lation to the specified month and is entitled to +deduct an amount for the taxation year under sub- +section 118(1) because of paragraph (b) of the de- +scription of B in that subsection in respect of a +qualified dependant of the individual in relation +to the specified month, $918, +(d) $483 times the number of qualified depen- +dants of the individual in relation to the specified +month, other than a qualified dependant in re- +spect of whom an amount is included under para- +graph (c) in computing the total for the specified +month, +(e) if the individual has no qualified relation and +has one or more qualified dependants, in relation +to the specified month, $483, and +(f) if the individual has no qualified relation and +no qualified dependant, in relation to the specified +month, the lesser of $483 and 6% of the amount, if +any, by which the individual’s income for the taxa- +tion year exceeds $9,919; +B +is 15% of the amount, if any, by which the individu- +al’s adjusted income for the taxation year ex- +ceeds $39,826; and +C +is the amount that the eligible individual is deemed +to have paid under subsection (3) during the speci- +fied month on account of their tax payable for the +taxation year. +(2) Section 122.5 of the Act is amended by adding +the following after subsection (3.03): +January 2023 payment – shared-custody parent +(3.04) Notwithstanding subsection (3.003), if an eligible +individual is a shared-custody parent (as defined in sec- +tion 122.6, but with the term “qualified dependant” in +that section having the meaning assigned by subsection +(1)) in respect of one or more qualified dependants at the +beginning of a month, the amount deemed by subsection +(3.003) to have been paid during the specified month is +equal to the amount determined by the formula +0.5 × (A + B) +where +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +29 + +Page 45 +A +is the amount determined by the formula in subsec- +tion (3.003), calculated without reference to this sub- +section; and +B +is the amount determined by the formula in subsec- +tion (3.003), calculated without reference to this sub- +section and subparagraph (b)(ii) of the definition eli- +gible individual in section 122.6. +(3) Section 122.5 of the Act is amended by adding +the following after subsection (4.2): +January 2023 – month specified +(4.3) Notwithstanding subsection (4) and for the purpos- +es of this section, the month specified in subsection +(3.003) is January 2023 and the taxation year is the 2021 +taxation year. +30 (1) The portion of subsection 122.7(1) of the +Act before the first definition is replaced by the +following: +Definitions +122.7 (1) The following definitions apply in this Subdi- +vision. +(2) The portion of subsection 122.7(2) of the Act +before the formula is replaced by the following: +Deemed payment on account of tax +(2) Subject to subsection (5), an eligible individual for a +taxation year who files a return of income for the taxation +year is deemed to have paid, at the end of the taxation +year, on account of tax payable under this Part for the +taxation year, an amount equal to the amount, if any, de- +termined by the formula +(3) Subsections 122.7(4) and (6) to (9) of the Act +are repealed. +(4) Subsections (1) to (3) apply to taxation years +that begin after 2022. +31 (1) The Act is amended by adding the follow- +ing after section 122.71: +Advance payment +122.72 (1) Subject to subsection (5), an individual in +relation to a month specified for a taxation year who is an +eligible individual for the preceding taxation year who +files a return of income for the preceding taxation year on +or before the first day of November of the taxation year is +deemed to have paid during the specified month on ac- +count of their tax payable under this Part for the taxation +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 29-31 + +Page 46 +year an amount equal to 1/6 of the total of the amounts, +if any, determined for the individual for the preceding +taxation year under subsections 122.7(2) and (3). +Conditions of application of subsection (3) +(2) Subsection (3) applies in respect of an individual in +relation to a particular month specified for a taxation +year, and each subsequent month specified for the taxa- +tion year, if absent subsection (3) +(a) the amount deemed by subsection (1) to have been +paid by the individual during the particular month +specified for the taxation year would be less than $33; +and +(b) it is reasonable to conclude that the amount +deemed by subsection (1) to have been paid by the in- +dividual during each subsequent month specified for +the taxation year would be less than $33. +Single advance payment +(3) If this subsection applies +(a) the total of all amounts that would otherwise be +deemed by subsection (1) to have been paid on ac- +count of the individual’s tax payable under this Part +for the taxation year during the particular month spec- +ified for the taxation year, and during each subsequent +month specified for the taxation year, is deemed to +have been paid by the individual on account of their +tax payable under this Part for the taxation year dur- +ing the particular specified month for the taxation +year; and +(b) the amount deemed by subsection (1) to have been +paid by the eligible individual during those subse- +quent months specified for the taxation year is +deemed, except for the purpose of this subsection, not +to have been paid to the extent that it is included in an +amount deemed to have been paid by this subsection. +Months specified +(4) For the purposes of this section, the months specified +for a taxation year are July and October of the taxation +year and January of the immediately following taxation +year. +No advance payment +(5) For the purposes of subsection (1), an individual is +not an eligible individual for the preceding taxation year +in relation to a month specified for a taxation year if the +individual +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 47 +(a) dies in the taxation year before the first day of Ju- +ly; +(b) is confined to a prison or similar institution for a +period in the taxation year of at least 90 days that be- +gins on or before the first day of the specified month; +or +(c) ceases to be resident in Canada on a day in the tax- +ation year that is on or before the first day of the speci- +fied month. +Notification to Minister +(6) If, in the absence of subsection (5), an individual or +their cohabiting spouse or common-law partner at the +end of the preceding taxation year would be deemed in a +taxation year to have paid an amount on account of tax +payable for the taxation year under this section, the indi- +vidual (or, in the case of a deceased individual, their legal +representative) shall notify the Minister of the occur- +rence of any of the following events before the end of the +month following the month in which the event occurs: +(a) the individual dies in the taxation year; +(b) the individual ceases to be resident in Canada in +the taxation year; or +(c) the individual is confined to a prison or similar in- +stitution for a period of at least 90 days in the taxation +year. +Advance payment – no eligible spouse +(7) Subsection (1) is to be applied to a particular individ- +ual in relation to a month specified for a taxation year as +if section 122.7 applied to the particular individual for the +preceding taxation year on the basis that the particular +individual had no eligible spouse for the preceding taxa- +tion year, if +(a) another individual was, for the purposes of section +122.7, the eligible spouse of the particular individual +for the preceding taxation year; and +(b) the other individual is not, for the purposes of sub- +section (1), an eligible individual for the preceding +taxation year in relation to the month specified for the +taxation year because of subsection (5). +(2) Subsection (1) applies to taxation years that +begin after 2022. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +31 + +Page 48 +32 The portion of the definition entreprise de pla- +cement déterminée in subsection 125(7) of the +French version of the Act before paragraph (a) is +replaced by the following: +entreprise de placement déterminée Entreprise ex- +ploitée par une société, sauf une entreprise exploitée par +une caisse de crédit ou une entreprise de location de +biens autres que des biens immeubles ou réels, dont le +but principal est de tirer un revenu de biens, notamment +des intérêts, des dividendes, des loyers et des redevances. +Toutefois, sauf dans le cas où la société est une société à +capital de risque de travailleurs visée par règlement au +cours de l’année, l’entreprise exploitée par une société au +cours d’une année d’imposition n’est pas une entreprise +de placement déterminée si, selon le cas : +33 Subsection 136(1) of the Act is replaced by the +following: +Cooperative not private corporation +136 (1) Notwithstanding any other provision of this Act, +a cooperative corporation that would, but for this section, +be a private corporation is deemed not to be a private +corporation except for the purposes of paragraphs +87(2)(vv) and (ww) (including, for greater certainty, in +applying those paragraphs as provided under paragraph +88(1)(e.2)), the definitions excessive eligible dividend +designation, general rate income pool and low rate +income pool in subsection 89(1), subsections 89(4) to (6) +and (8) to (10), sections 123.4, 125, 125.1, 127 and 127.1, +the definition mark-to-market property in subsection +142.2(1), sections 152 and 157, subsection 185.2(3), the +definition small business corporation in subsection +248(1) (as it applies for the purposes of paragraph +39(1)(c)) and subsection 249(3.1). +34 Paragraph (c) of the definition specified debt +obligation in subsection 142.2(1) of the Act is re- +placed by the following: +(c) an income bond, an income debenture or a pre- +scribed property, or +35 Subsection 143(1) of the Act is amended by +adding “and” at the end of paragraph (k), by +striking out “and” at the end of paragraph (l) and +by repealing paragraph (m). +36 (1) Paragraph 144.1(2)(f) of the Act is replaced +by the following: +(f) unless the condition in subparagraph (e)(ii) is sat- +isfied, the rights under the trust of each key employee +of +a +participating +employer +are +not +more +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 32-36 + +Page 49 +advantageous than the rights of a class of beneficiaries +described in subparagraph (e)(i); +(2) Subsection (1) is deemed to have come into +force on February 27, 2018. +37 (1) The description of Q in the definition net +past service pension adjustment in subsection +146(1) of the Act is replaced by the following: +Q +is the total of all amounts each of which is the +amount of a contribution made under subsection +147.1(20), or deemed by prescribed rules to have +been made, in respect of the taxpayer for the imme- +diately preceding year, and +(2) Subsection (1) is deemed to have come into +force on January 1, 2021. +38 (1) Paragraph 146.01(2)(b) of the Act is re- +placed by the following: +(b) except for the purposes of paragraphs (d) and (g) +of the definition regular eligible amount and para- +graphs (e) and (f) of the definition supplemental eli- +gible amount in subsection (1), where an individual +agrees to acquire a condominium unit, the individual +shall be deemed to have acquired it on the day the in- +dividual is entitled to immediate vacant possession of +it; +(2) Subsection (1) is deemed to have come into +force on August 9, 2022. +39 (1) Paragraph (a) of the definition education +savings plan in subsection 146.1(1) of the Act is +amended by striking out “and” at the end of sub- +paragraph (ii) and by adding the following after +subparagraph (iii): +(iv) an individual (other than a trust), who is a legal +parent of a beneficiary, and the individual’s former +spouse or common-law partner, who is also the le- +gal parent of a beneficiary, and +(2) Subclause 146.1(2)(g.1)(ii)(A)(II) of the Act is +replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 36-39 + +Page 50 +(II) the total of the payment and all other edu- +cational assistance payments made under a +registered education savings plan of the pro- +moter to or for the individual in the 12-month +period that ends at that time does not ex- +ceed $8,000 or any greater amount that the +Minister designated for the purpose of the +Canada Education Savings Act approves in +writing with respect to the individual, or +(3) Clause 146.1(2)(g.1)(ii)(B) of the Act is re- +placed by the following: +(B) the individual satisfies, at that time, the con- +dition set out in clause (i)(B) and the total of the +payment and all other educational assistance +payments made under a registered education +savings plan of the promoter to or for the indi- +vidual in the 13-week period that ends at that +time does not exceed $4,000 or any greater +amount that the Minister designated for the pur- +pose of the Canada Education Savings Act ap- +proves in writing with respect to the individual; +(4) Subsections (1) to (3) are deemed to have +come into force on March 28, 2023. +40 (1) Section 146.2 of the Act is amended by +adding the following after subsection (4): +Right of set-off +(4.1) A qualifying arrangement that is a deposit may +provide that the issuer has the right to set off any indebt- +edness owed by the holder to the issuer, or a person re- +lated to the issuer, against the holder’s interest in the ar- +rangement if +(a) the terms and conditions of the indebtedness and +the right of set-off are terms and conditions that per- +sons dealing at arm’s length with each other would +have entered into; and +(b) it is reasonable to conclude that none of the main +purposes for the right of set-off is to enable a person +(other than the holder) or a partnership to benefit +from the exemption from tax under this Part of any +amount in respect of the TFSA. +(2) The portion of subsection 146.2(5) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 39-40 + +Page 51 +TFSA +(5) If the issuer of an arrangement that is, at the time it +is entered into, a qualifying arrangement files with the +Minister, before March of the calendar year following the +calendar year in which the arrangement was entered into +(or such later date as is acceptable to the Minister), an +election in prescribed form and manner to register the +arrangement as a TFSA under the Social Insurance Num- +ber of the individual with whom the arrangement was en- +tered into, the arrangement becomes a TFSA at the time +the arrangement was entered into and ceases to be a TF- +SA at the earliest of the following times: +(3) Subsection (1) is deemed to have come into +force on August 9, 2022. +(4) Subsection (2) applies to the 2009 and subse- +quent taxation years. +41 (1) The portion of paragraph 146.3(2)(e.1) of +the Act before subparagraph (i) is replaced by +the following: +(e.1) where the fund does not govern a trust or the +fund governs a trust created before 1998 that does not +hold an annuity contract as a qualified investment for +the trust, the fund provides that if an annuitant, at any +time, directs that the carrier transfer all or part of the +property held in connection with the fund, or an +amount equal to its value at that time, to another reg- +istered retirement income fund of the annuitant or in +accordance with subsection (14.1), the transferor shall +retain an amount equal to the lesser of +(2) The portion of paragraph 146.3(2)(e.2) of the +Act before subparagraph (i) is replaced by the +following: +(e.2) where paragraph (e.1) does not apply, the fund +provides that if an annuitant, at any time, directs that +the carrier transfer all or part of the property held in +connection with the fund, or an amount equal to its +value at that time, to another registered retirement in- +come fund of the annuitant or in accordance with sub- +section (14.1), the transferor shall retain property in +the fund sufficient to ensure that the total of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 40-41 + +Page 52 +(3) Paragraph 146.3(14.1)(b) of the Act is replaced +by the following: +(b) is transferred at the direction of the annuitant di- +rectly to a registered pension plan of which, at any +time before the transfer, the annuitant was a member +(as defined in subsection 147.1(1)) or to a specified +pension plan and is allocated to the annuitant under a +money purchase provision (as defined in subsection +147.1(1)) of the plan; or +(4) Subsections (1) to (3) are deemed to have +come into force on August 9, 2022. +42 (1) Clause (a)(ii)(B.1) of the definition disabili- +ty savings plan in subsection 146.4(1) of the Act is +replaced by the following: +(B.1) if the arrangement is entered into before +2027, a qualifying family member in relation to +the beneficiary who, at the time the arrangement +is entered into, is a qualifying person in relation +to the beneficiary, +(2) The definition qualifying family member in sub- +section 146.4(1) of the Act is amended by striking +out “or” at the end of paragraph (a), by adding +“or” at the end of paragraph (b) and by adding +the following after paragraph (b): +(c) a brother or sister (determined without reference +to subsection 252(2)) of the beneficiary. (membre de +la famille admissible) +(3) Paragraph 146.4(5)(b) of the Act is amended by +striking out “and” at the end of subparagraph (i) +and by replacing subparagraph (ii) with the fol- +lowing: +(ii) the trust’s taxable capital gain or allowable cap- +ital loss from the disposition of a property is equal +to its capital gain or capital loss, as the case may be, +from the disposition, and +(iii) the trust’s income shall be computed without +reference to subsection 104(6). +(4) Subsection (3) is deemed to have come into +force on August 9, 2022. +43 (1) Paragraph (a) of the definition compensa- +tion in subsection 147.1(1) of the Act is replaced by +the following: +(a) an amount in respect of the individual’s employ- +ment with the employer, or an office in respect of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 41-43 + +Page 53 +which the individual is remunerated by the employer, +that is required (or that would be required but for +paragraph 81(1)(a) as it applies with respect to the In- +dian Act or the Foreign Missions and International +Organizations Act) by section 5 or 6 to be included in +computing the individual’s income for the year, except +such portion of the amount that +(i) meets the following conditions: +(A) the portion may reasonably be considered to +relate to a period throughout which the individu- +al was not resident in Canada, and +(B) the portion is +(I) not attributable to the performance of the +duties of the office or employment in Canada, +or +(II) exempt from income tax in Canada by +reason of a tax treaty, or +(ii) is deducted under paragraph 8(1)(o.2) in com- +puting the taxpayer’s income for the year, +(2) Paragraph (b) of the definition money pur- +chase provision in subsection 147.1(1) of the Act is +replaced by the following: +(b) under which the only benefits in respect of a mem- +ber are benefits +(i) determined solely with reference to, and provid- +ed by, the amount in the member’s account, or +(ii) provided under a VPLA fund described in sub- +section 8506(13) of the Income Tax Regulations; +(disposition à cotisations déterminées) +(3) Subsection 147.1(1) of the Act is amended by +adding the following in alphabetical order: +designated money purchase provision, in a calendar +year, means a money purchase provision of a registered +pension plan under which accounts are maintained in re- +spect of at least 10 members throughout the year or un- +der which the total contributions made for the year on +behalf of an individual described in paragraph 8515(4)(a) +or (b) of the Income Tax Regulations do not exceed 50% +of the total contributions made for the year; (disposi- +tion à cotisations déterminées désignée) +permitted corrective contribution to a registered pen- +sion plan means a contribution in a calendar year in re- +spect of an individual that would otherwise have been +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +43 + +Page 54 +made in one or more of the 10 immediately preceding +years (each such year referred to in this definition as a +“retroactive year”) in accordance with the money pur- +chase provision of the plan as registered or a money pur- +chase provision of a registered pension plan of a prede- +cessor employer (for the purposes of this definition, as +defined in subsection 8500(1) of the Regulations), but for +an error that caused a failure to enroll the individual as a +member of the plan or a failure to make a required con- +tribution, to the extent that the amount of the contribu- +tion does not exceed the lesser of +(a) the total of all amounts each of which is an +amount, for a retroactive year, determined by the for- +mula +A + B − C +where +A +is the total of all amounts each of which is an +amount by which a contribution required to be +made at a particular time in the retroactive year +under the provision in respect of the individual +exceeds the amount contributed at the particular +time in respect of the individual, +B +is the amount of interest, if any, calculated in re- +spect of each amount determined for A at a rate +that +(i) is required by the Pension Benefits Stan- +dards Act, 1985 or a similar law of a province, +or +(ii) if subparagraph (i) does not apply, does not +exceed a reasonable rate, and +C +is the total amount previously contributed to the +provision in respect of the individual under sub- +section (20) for the retroactive year, and +(b) the amount determined by the formula +E − F +where +E +is 150% of the money purchase limit for the calen- +dar year, and +F +is the total amount previously contributed in re- +spect of the individual under subsection (20) to +the provision, or to any other money purchase +provision, if a participating employer under the +provision or a predecessor employer has been a +participating employer in respect of the individual +under that other provision; (cotisation correc- +tive permise) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +43 + +Page 55 +(4) Section 147.1 of the Act is amended by adding +the following after subsection (19): +Permitted corrective contribution +(20) An individual or an employer may make a contribu- +tion in a calendar year under a money purchase provision +of a registered pension plan in respect of the individual if +it is a permitted corrective contribution and the provision +was a designated money purchase provision in each of +the prior years in respect of which the contribution is +made. +(5) Subsection (1) is deemed to have come into +force on August 9, 2022. +(6) Subsection (2) is deemed to have come into +force on January 1, 2020. +(7) Subsections (3) and (4) are deemed to have +come into force on January 1, 2021. +44 (1) Paragraph 147.2(1)(a) of the Act is replaced +by the following: +(a) in the case of a contribution in respect of a money +purchase provision of a plan, the contribution was +made in respect of periods before the end of the taxa- +tion year +(i) in accordance with the plan as registered, or +(ii) under subsection 147.1(20); +(2) Paragraph 147.2(4)(a) of the Act is replaced by +the following: +Service after 1989 +(a) the total of all amounts each of which is a contri- +bution (other than a prescribed contribution) made by +the individual in the year +(i) to a registered pension plan that is in respect of +a period after 1989 or that is a prescribed eligible +contribution, to the extent that the contribution +was made in accordance with the plan as registered, +or +(ii) under subsection 147.1(20); +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2021. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 43-44 + +Page 56 +45 (1) Paragraph 147.5(2)(f) of the Act is amended +by striking out “or” at the end of subparagraph +(i), by adding “or” at the end of subparagraph (ii) +and by adding the following after subparagraph +(ii): +(iii) a surrender of benefits payable to a qualifying +survivor of a member after the member’s death, to +the extent permitted under the Pooled Registered +Pension Plans Act or a similar law of a province; +(2) Subsection 147.5(12) of the Act is replaced by +the following: +Member’s account +(12) For the purposes of paragraph 18(1)(u), subpara- +graph (a)(i) of the definition excluded right or interest +in subsection 128.1(10), paragraph 146(8.2)(b), subsec- +tion 146(8.21), paragraphs 146(16)(a) and (b), subpara- +graph 146(21)(a)(i), paragraph (b) of the definition ex- +cluded premium in subsection 146.01(1), paragraph (c) +of the definition excluded premium in subsection +146.02(1), subsections 146.3(14) and 147(19) to (21), sec- +tions 147.3 and 160.2 and paragraphs 212(1)(j.1) and (m), +and of regulations made under subsection 147.1(18), a +member’s account under a PRPP is deemed to be a regis- +tered retirement savings plan under which the member is +the annuitant. +(3) Subparagraph (b)(ii) of the description of B +in subsection 147.5(18) of the Act is replaced by +the following: +(ii) an amount distributed from the account to, or on +behalf of, a qualifying survivor in relation to the mem- +ber as a consequence of the death of the member. +(4) Subsections (1) to (3) are deemed to have +come into force on August 9, 2022. +46 (1) Subsection 149(1) of the Act is amended by +adding the following after paragraph (o.4): +Pension Benefits Guarantee Fund +(o.5) the Pension Benefits Guarantee Fund under the +Pension Benefits Act, R.S.O. 1990, c. P.8, and any cor- +poration established solely for investing the assets of +the Pension Benefits Guarantee Fund; +(2) Paragraph 149(1.2)(a) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 45-46 + +Page 57 +(a) under an agreement that meets the following con- +ditions: +(i) the agreement is in writing between +(A) the corporation, commission or association, +and +(B) a person who is His Majesty in right of +Canada or of a province, a municipality, a mu- +nicipal or public body or a corporation to which +any of paragraphs (1)(d) to (d.6) applies and that +is controlled by His Majesty in right of Canada or +of a province, by a municipality in Canada or by +a municipal or public body in Canada, +(ii) the agreement is applicable within the geo- +graphical boundaries of +(A) if the person is His Majesty in right of +Canada or a corporation controlled by His +Majesty in right of Canada, Canada, +(B) if the person is His Majesty in right of a +province or a corporation controlled by His +Majesty in right of a province, the province, +(C) if the person is a municipality in Canada or a +corporation controlled by a municipality in +Canada, the municipality, and +(D) if the person is a municipal or public body or +a corporation controlled by such a body, the area +described in subsection (11) in respect of the +person, +(iii) the income earned from the activities carried +on under the agreement is paid from the party de- +scribed in clause (i)(B) to the party described in +clause (i)(A), and +(iv) the activities under the agreement are activities +normally carried out by a local government; or +(3) Subsection (1) applies to the 2022 and subse- +quent taxation years. +(4) Subsection (2) is deemed to have come into +force on August 9, 2022. +47 (1) Paragraph 149.1(15)(a) of the Act is re- +placed by the following: +(a) the information contained in a public information +return referred to in subsection (14) or (14.1), and the +filing status of information returns required by that +subsection, shall be communicated or otherwise made +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 46-47 + +Page 58 +available to the public by the Minister in such manner +as the Minister considers appropriate; +(2) Subparagraph 149.1(15)(b)(iii) of the Act is re- +placed by the following: +(iii) the effective date of any suspension, revoca- +tion, annulment or termination of registration; and +(3) Subsection (1) applies in respect of informa- +tion returns required to be filed for taxation +years that end after August 9, 2022. +(4) Subsection (2) is deemed to have come into +force on August 9, 2022. +48 (1) Subsections 150.1(2.2) and (2.3) of the Act +are replaced by the following: +Definition of tax preparer +(2.2) In this section and subsection 162(7.3), tax prepar- +er, for a calendar year, means a person or partnership +who, in the year, accepts consideration to prepare more +than five returns of income of corporations, more than +five returns of income of individuals (other than trusts) +or more than five returns of income of estates or trusts, +but does not include an employee who prepares returns +of income in the course of performing their duties of em- +ployment. +Electronic filing — tax preparer +(2.3) A tax preparer shall file any return of income pre- +pared by the tax preparer for consideration by way of +electronic filing, except that five of the returns of corpo- +rations, five of the returns of individuals (other than +trusts) and five of the returns of estates or trusts may be +filed other than by way of electronic filing. +(2) Subsection 150.1(4) of the Act is replaced by +the following: +Declaration +(4) If a return of income of a taxpayer for a taxation year +is filed by way of electronic filing by a particular person +(in this subsection referred to as the “filer”) other than +the person who is required to file the return, the person +who is required to file the return shall make an informa- +tion return in prescribed form containing prescribed +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 47-48 + +Page 59 +information, retain a copy of it and provide the filer with +the information return, and that return and the copy +shall be deemed to be a record referred to in section 230 +in respect of the filer and the other person. +(3) Section 150.1 of the Act is amended by adding +the following after subsection (4): +Electronic notice of assessment +(4.1) Notwithstanding subsection 244(14.1), a notice of +assessment in respect of a return of income for a taxation +year of an individual is presumed to have been sent to the +individual and received by the individual on the day that +it is made available, using electronic means, to the indi- +vidual, if +(a) the return of income is filed by way of electronic +filing; and +(b) the individual has authorized that notices or other +communications may be made available in that man- +ner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +(4) Subsections (1) and (3) come into force on +January 1, 2024. +49 (1) Paragraph 152(1)(b) of the Act is replaced +by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3) +or 210.2(3) or (4) to be paid on account of the taxpay- +er’s tax payable under this Part for the year. +(2) Paragraph 152(1.2)(d) of the Act is replaced by +the following: +(d) the Minister determines the amount deemed by +any of subsections 122.5(3) to (3.003), 122.72(1) or +122.8(4) to have been paid by an individual for a taxa- +tion year to be nil, subsection (2) does not apply to the +determination unless the individual requests a notice +of determination from the Minister. +(3) Subparagraph 152(4)(b)(ii) of the French ver- +sion of the Act is replaced by the following: +(ii) est établie par suite de l’établissement, en appli- +cation du présent alinéa ou du paragraphe (6), +d’une cotisation ou d’une nouvelle cotisation +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 48-49 + +Page 60 +concernant l’impôt payable par un autre contri- +buable, +(4) Paragraph 152(4)(b.1) of the Act is replaced by +the following: +(b.1) an information return described in subsection +237.1(7) that is required to be filed in respect of a de- +duction or claim made by the taxpayer in relation to a +tax shelter is not filed as and when required, and the +assessment, reassessment or additional assessment is +made before the day that is three years after the day +on which the information return is filed; +(5) Subsection 152(4) of the Act is amended by +adding the following after paragraph (b.4): +(b.5) an information return that is required to be filed +under subsection 237.3(2) in respect of a reportable +transaction (as defined in subsection 237.3(1)) en- +tered into by the taxpayer, or by a person for the bene- +fit of the taxpayer, is not filed as and when required, +and the assessment, reassessment or additional as- +sessment is made before the day that is +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the infor- +mation return is filed, or +(ii) in any other case, three years after the day on +which the information return is filed; +(b.6) an information return that is required to be filed +under subsection 237.4(4) in respect of a notifiable +transaction (as defined in subsection 237.4(1)) en- +tered into by the taxpayer, or by a person for the bene- +fit of the taxpayer, is not filed as and when required, +and the assessment, reassessment or additional as- +sessment is made before the day that is +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the infor- +mation return is filed, or +(ii) in any other case, three years after the day on +which the information return is filed; +(b.7) an information return that is required to be filed +under subsection 237.5(2) in respect of a reportable +uncertain tax treatment (as defined in subsection +237.5(1)) of the taxpayer is not filed as and when re- +quired, and the assessment, reassessment or addition- +al assessment is made before the day that is +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +49 + +Page 61 +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the infor- +mation return is filed, or +(ii) in any other case, three years after the day on +which the information return is filed; +(6) The portion of subsection 152(4.01) of the Act +before paragraph (a) is replaced by the follow- +ing: +Extended period of assessment +(4.01) Notwithstanding subsections (4) and (5), an as- +sessment, reassessment or additional assessment to +which any of paragraphs (4)(a) to (b.1) or (b.3) to (c) ap- +plies in respect of a taxpayer for a taxation year may be +made after the taxpayer’s normal reassessment period in +respect of the year to the extent that, but only to the ex- +tent that, it can reasonably be regarded as relating to, +(7) The portion of paragraph 152(4.01)(b) of the +Act before subparagraph (i) is replaced by the +following: +(b) if any of paragraphs (4)(b), (b.1) or (b.5) to (c) ap- +plies to the assessment, reassessment or additional as- +sessment, +(8) Paragraph 152(4.01)(b) of the Act is amended +by striking out “or” at the end of subparagraph +(vi) and by replacing subparagraph (vii) with the +following: +(vii) the deduction or claim referred to in para- +graph (4)(b.1), +(viii) the reportable transaction referred to in para- +graph (4)(b.5), +(ix) the notifiable transaction referred to in para- +graph (4)(b.6), or +(x) any transaction, or series of transactions, to +which the reportable uncertain tax treatment re- +ferred to in paragraph (4)(b.7) relates; +(9) Paragraph 152(4.2)(b) of the Act is replaced by +the following: +(b) redetermine the amount, if any, deemed by any of +subsections 120(2) or (2.2), 122.5(3) to (3.003), +122.51(2), 122.7(2) or (3), 122.8(4), 122.9(2), 122.91(1), +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +49 + +Page 62 +127.1(1), 127.41(3) or 210.2(3) or (4) to be paid on ac- +count of the taxpayer’s tax payable under this Part for +the year or deemed by subsection 122.61(1) to be an +overpayment on account of the taxpayer’s liability un- +der this Part for the year. +(10) Subsections (4) to (8) apply to taxation years +that begin after 2022. +50 (1) The portion of subsection 153(1) of the Act +after paragraph (v) is replaced by the following: +must deduct or withhold from the payment the amount +determined in accordance with prescribed rules and +must, at the prescribed time, remit that amount to the +Receiver General on account of the payee’s tax for the +year under this Part or Part XI.3, as the case may be, and, +where at that prescribed time the person is a prescribed +person, the remittance must be made to the account of +the Receiver General at or through a designated financial +institution. +(2) Subsection 153(1.4) of the Act is replaced by +the following: +Exception — remittance to designated financial +institution +(1.4) For the purpose of subsection (1), a prescribed per- +son referred to in that subsection is deemed to have re- +mitted an amount to the account of the Receiver General +at or through a designated financial institution if the pre- +scribed person has remitted the amount to the Receiver +General at least one day before the day upon which the +amount is due. +(3) Subsections (1) and (2) apply in respect of +payments and remittances made after 2021. +51 (1) Paragraph 160.1(1)(b) of the Act is replaced +by the following: +(b) the taxpayer shall pay to the Receiver General in- +terest at the prescribed rate on the excess (other than +any portion of the excess that can reasonably be con- +sidered to arise as a consequence of the operation of +section 122.5, 122.61, 122.72 or 122.8) from the day it +became payable to the date of payment. +(2) Paragraph 160.1(1.1)(b) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 49-51 + +Page 63 +(b) the total of the amounts deemed by subsection +122.5(3), (3.002) or (3.003) to have been paid by the in- +dividual during those specified months. +(3) Subsection 160.1(3) of the Act is replaced by +the following: +Assessment +(3) The Minister may at any time assess a taxpayer in re- +spect of any amount payable by the taxpayer because of +any of subsections (1) to (1.2) or for which the taxpayer is +liable because of subsection (2.1) or (2.2), and the provi- +sions of this Division (including, for greater certainty, the +provisions in respect of interest payable) apply, with any +modifications that the circumstances require, in respect +of an assessment made under this section, as though it +were made under section 152 in respect of taxes payable +under this Part, except that no interest is payable on an +amount assessed in respect of an excess referred to in +subsection (1) that can reasonably be considered to arise +as a consequence of the operation of section 122.5, 122.61, +122.72 or 122.8. +52 (1) The Act is amended by adding the follow- +ing after section 160.4: +Electronic Payments +Definitions +160.5 (1) The following definitions apply in this section. +designated financial institution has the same meaning +as in subsection 153(6). (institution financière dési- +gnée) +electronic payment means any payment or remittance +to the Receiver General that is made through electronic +services offered by a designated financial institution or +by any electronic means specified by the Minister. (paie- +ment électronique) +Requirement – electronic payments +(2) The remittance or payment of an amount to the Re- +ceiver General must be made as an electronic payment if +the amount of the remittance or payment ex- +ceeds $10,000, unless the payor or remitter cannot rea- +sonably remit or pay the amount in that manner. +(2) Subsection (1) applies in respect of payments +and remittances made after 2023. +53 Paragraph 161(11)(b.1) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 51-53 + +Page 64 +(b.1) in the case of a penalty under subsection +237.1(7.4), 237.3(8), 237.4(12) or 237.5(5), from the day +on which the taxpayer became liable to the penalty to +the day of payment; and +54 (1) Paragraph 162(7.02)(a) of the Act is re- +placed by the following: +(a) where the number of those information returns is +greater than 5 and less than 51, $125; +(a.1) where the number of those information returns +is greater than 50 and less than 251, $250; +(2) Section 162 of the Act is amended by adding +the following after subsection (7.3): +Penalty — electronic payments +(7.4) Every person who fails to comply with subsection +160.5(2) is liable to a penalty equal to $100 for each such +failure. +(3) Subsection 162(8.1) of the Act is replaced by +the following: +Rules — partnership liable to a penalty +(8.1) If a partnership is liable to a penalty under any of +subsections (5) to (7.1), (7.3), (7.4), (8) and (10), then sec- +tions 152, 158 to 160.1, 161 and 164 to 167 and Division J +apply, with any modifications that the circumstances re- +quire, to the penalty as if the partnership were a corpora- +tion. +(4) Subsection (1) applies in respect of informa- +tion returns filed after 2023. +(5) Subsections (2) and (3) apply in respect of +payments and remittances made after 2023. +55 Subsection 163(2.9) of the Act is replaced by +the following: +Partnership liable to penalty +(2.9) If a partnership is liable to a penalty under para- +graph (2)(i), subsection (2.4) or (2.901) or section 163.2, +237.1, 237.3 or 237.4, sections 152, 158 to 160.1, 161 and +164 to 167 and Division J apply, with any changes that +the circumstances require, in respect of the penalty as if +the partnership were a corporation. +56 (1) Section 164 of the Act is amended by +adding the following after subsection (2.21): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 53-56 + +Page 65 +Application respecting refunds under section 122.72 +(2.22) Where an amount deemed under section 122.72 to +be paid by an individual during a month specified for a +taxation year is applied under subsection (2) to a liability +of the individual and the individual’s return of income for +the year is filed on or before the individual’s balance-due +day for the year, the amount is deemed to have been so +applied on the day on which the amount would have been +refunded if the individual were not liable to make a pay- +ment to His Majesty in right of Canada. +(2) The portion of subsection 164(3) of the Act be- +fore paragraph (a) is replaced by the following: +Interest on refunds and repayments +(3) If, under this section, an amount in respect of a taxa- +tion year (other than an amount, or a portion of the +amount, that can reasonably be considered to arise from +the operation of section 122.5, 122.61, 122.72, 122.8 or +125.7) is refunded or repaid to a taxpayer or applied to +another liability of the taxpayer, the Minister shall pay or +apply interest on it at the prescribed rate for the period +that begins on the day that is the latest of the days re- +ferred to in the following paragraphs and that ends on +the day on which the amount is refunded, repaid or ap- +plied: +(3) Subsections (1) and (2) apply to taxation years +that begin after 2022. +57 (1) The portion of subsection 189(6.1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Revoked charity to file returns +(6.1) If the registration of a taxpayer as a registered +charity has been revoked (and subsection 188(2.1) does +not apply to the taxpayer), the taxpayer shall, on or be- +fore the day that is one year from the end of the taxation +year referred to in paragraph 188(1)(a), and without no- +tice or demand, +(2) The portion of subsection 189(8) of the Act be- +fore paragraph (a) is replaced by the following: +Provisions applicable to Part +(8) Subsections 150(2) and (3), sections 152 and 158, sub- +section 161(11), sections 162 to 167 and Division J of Part +I apply in respect of an amount assessed under this Part +and of a notice of suspension under subsection 188.2(1), +(2) or (2.1) as if the notice were a notice of assessment +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 56-57 + +Page 66 +made under section 152, with any modifications that the +circumstances require including, for greater certainty, +that a notice of suspension that is reconsidered or re- +assessed may be confirmed or vacated, but not varied, ex- +cept that +(3) Subsection (1) applies in respect of taxation +years that end after August 9, 2022. +(4) Subsection (2) is deemed to have come into +force on August 9, 2022. +58 (1) Paragraph (a) of the description of J in +subsection 204.2(1.2) of the Act is replaced by the +following: +(a) the total of all amounts each of which is +(i) an amount received by the individual in the +year and before that time out of or under a +pooled registered pension plan, a registered re- +tirement savings plan, a registered retirement +income fund or a specified pension plan and in- +cluded in computing the individual’s income for +the year, or +(ii) an amount included in computing the indi- +vidual’s income for the year under any of subsec- +tions 146.01(4) to (6) and 146.02(4) to (6) +(2) Subsection (1) applies to the 2018 and subse- +quent taxation years. +59 (1) Section 204.5 of the Act is replaced by the +following: +Publication +204.5 Each year the Minister shall make available to the +public, in such a manner as the Minister deems appropri- +ate, the names of all registered investments as of Decem- +ber 31 of the preceding year. +(2) Subsection (1) is deemed to have come into +force on August 9, 2022. +60 (1) Subparagraph (a)(ii) of the definition ad- +vantage in subsection 207.01(1) of the Act is re- +placed by the following: +(ii) a loan or an indebtedness (including, in the +case of a TFSA, a loan or an indebtedness in respect +of which the conditions in subsection 146.2(4) or +(4.1) are met) the terms and conditions of which are +terms and conditions that persons dealing at arm’s +length with each other would have entered into, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 57-60 + +Page 67 +(2) The portion of subparagraph (b)(i) of the def- +inition advantage in subsection 207.01(1) of the Act +before clause (A) is replaced by the following: +(i) a transaction or event or a series of transactions +or events (other than a payment, not exceeding a +reasonable amount, by the controlling individual of +the registered plan where the payment would be de- +scribed by paragraph 20(1)(bb) if the reference to +“the taxpayer” in subparagraph (i) of that para- +graph were read as a reference to “a controlling in- +dividual of a registered plan” and if the references +to “the taxpayer” in subparagraph (ii) of that para- +graph were read as references to “the registered +plan”) that +(3) Section 207.01 of the Act is amended by adding +the following after subsection (1): +Interpretation +(2) For the purposes of this section, income includes div- +idends described in section 83. +(4) Subsection (1) is deemed to have come into +force on August 9, 2022. +(5) Subsection (2) applies to the 2018 and subse- +quent taxation years. +(6) Subsection (3) applies in respect of dividends +received on or after August 9, 2022. +61 (1) Paragraph (c) of the description of B in +subsection 207.8(2) of the Act is replaced by the +following: +(c) in any other case, the percentage (rounded to the +nearest half percentage, or where it is equidistant +from two such consecutive half percentages, to the +higher of the two) determined by the formula +E × F +where +E +is the highest individual percentage for the year, +and +F +is the percentage referred to in subsection 120(1); +and +(2) Subsection (1) applies to the 2022 and subse- +quent taxation years. +62 (1) Subsection 212(13.2) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 60-62 + +Page 68 +Application of Part XIII tax — payer subject to Part I +(13.2) For the purposes of this Part, if a particular non- +resident person pays or credits an amount (other than an +amount to which subsection (13) applies) to another non- +resident person or to a partnership (other than a Canadi- +an partnership), the particular non-resident person is +deemed to be a person resident in Canada in respect of +the portion of the amount that is deductible in computing +(a) the particular non-resident person’s taxable in- +come earned in Canada from a source that is neither a +treaty-protected business nor a treaty-protected prop- +erty; or +(b) the amount on which the particular non-resident +person is liable to pay tax under Part I because of sec- +tion 216. +(2) Subsection 212(13.3) of the Act is replaced by +the following: +Application of Part XIII to authorized foreign bank +(13.3) An authorized foreign bank is deemed to be a per- +son resident in Canada for the purposes of +(a) this Part, in respect of any amount paid or credited +to or by the bank in respect of its Canadian banking +business; and +(b) the application in paragraph (13.1)(b) and subsec- +tion (13.2) of the definition Canadian partnership (as +defined in subsection 248(1)), in respect of a member- +ship interest in a partnership held by the bank in the +course of its Canadian banking business. +(3) Subsections (1) and (2) apply to amounts paid +or credited after 2022. +63 (1) Clause (B) of the description of A in sub- +paragraph 212.3(9)(b)(ii) of the Act is replaced by +the following: +(B) as a reduction of paid-up capital or dividend in re- +spect of a class of shares of the capital stock of the sub- +ject corporation or the portion, of a reduction of paid- +up capital or dividend in respect of a class of shares of +the capital stock of a foreign affiliate of the particular +corporation that were substituted for shares of the +capital stock of the subject corporation, that can rea- +sonably be considered to relate to shares of the capital +stock of the subject corporation, or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 62-63 + +Page 69 +(2) The +description +of +A +in +subparagraph +212.3(9)(b)(ii) of the Act, as amended by subsec- +tion (1), is replaced by the following: +A +is the amount that is equal to the fair market value of +property that +(A) the particular corporation demonstrates has +been received at the subsequent time by it or by a +corporation resident in Canada that was not deal- +ing at arm’s length with the particular corporation +at that time (either of which is in this subpara- +graph referred to as the “recipient corporation”) +(I) as proceeds from the disposition of the ac- +quired shares, or other shares to the extent that +the proceeds from the disposition of those oth- +er shares can reasonably be considered to re- +late to the acquired shares or to shares of the +capital stock of the subject corporation in re- +spect of which an investment described in +paragraph (10)(b) was made, +(II) as a reduction of paid-up capital or divi- +dend in respect of a class of shares of the capi- +tal stock of the subject corporation or the por- +tion, of a reduction of paid-up capital or divi- +dend in respect of a class of shares of the capi- +tal stock of a foreign affiliate of the particular +corporation that were substituted for shares of +the capital stock of the subject corporation, that +can reasonably be considered to relate to +shares of the capital stock of the subject corpo- +ration, or +(III) if the investment is described in paragraph +(10)(c) or (d) or subparagraph (10)(e)(i), +1 as a repayment of or as proceeds from the +disposition of the debt obligation or amount +owing, or +2 as interest on the debt obligation or +amount owing, and +(B) is not received by the recipient corporation +(I) as a result of an investment, made by the re- +cipient corporation, to which subsection (16) or +(18) applies, or +(II) as proceeds from a disposition of property +to a corporation resident in Canada for which +the acquisition is an investment to which sub- +section (16) or (18) applies, or to a partnership +of which such a corporation is a member, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +63 + +Page 70 +(3) Subsection (1) applies in respect of transac- +tions and events that occur after March 28, 2012. +(4) Subsection (2) applies in respect of transac- +tions and events that occur on or after August 9, +2022. +64 Paragraph 214(3)(g) of the Act is repealed. +65 Paragraph 227(10)(b) of the Act is replaced by +the following: +(b) subsection 237.1(7.4) or (7.5), 237.3(8), 237.4(12) or +237.5(5) by a person or partnership, +66 (1) Paragraph (b) of the definition specified +Canadian entity in subsection 233.3(1) of the Act is +replaced by the following: +(b) a partnership where the total of all amounts, each +of which is a share of the partnership’s income or loss +for the period of a member that is a non-resident per- +son or a taxpayer referred to in any of subparagraphs +(a)(i) to (viii), is less than 90% of the income or loss of +the partnership for the period, and, where the income +and loss of the partnership are nil for the period, the +income of the partnership for the period is deemed to +be $1,000,000 for the purpose of this paragraph. (enti- +té canadienne déterminée) +(2) Paragraph (n) of the definition specified for- +eign property in subsection 233.3(1) of the Act is +replaced by the following: +(n) an interest in a trust that is described in paragraph +(a) or (b) of the definition exempt trust in subsection +233.2(1), or that would be described in paragraph (b) +of that definition if that paragraph were read as fol- +lows: +(b) a trust that +(i) is resident in Australia or New Zealand for in- +come tax purposes under the laws of Australia or +New Zealand, as the case may be, +(ii) qualifies for a reduced rate of income tax under +the income tax laws of its country of residence re- +ferred to in subparagraph (i), +(iii) is established principally for the purpose of ad- +ministering or providing benefits under a superan- +nuation, pension or retirement fund or plan, and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 63-66 + +Page 71 +(iv) is maintained primarily for the benefit of indi- +viduals that are resident in Australia or New +Zealand, as the case may be; or +(3) Subsections (1) and (2) apply to taxation years +and fiscal periods that end after August 9, 2022. +67 Paragraph 237(1)(b) of the English version of +the Act is replaced by the following: +(b) within 15 days after the individual is requested by +the person to provide the individual’s Social Insurance +Number, +68 (1) The definition solicitor-client privilege in +subsection 237.3(1) of the Act is repealed. +(2) The definition avoidance transaction in subsec- +tion 237.3(1) of the Act is replaced by the follow- +ing: +avoidance transaction means a transaction if it may +reasonably be considered that one of the main purposes +of the transaction, or of a series of transactions of which +the transaction is a part, is to obtain a tax benefit. (opé- +ration d’évitement) +(3) Paragraph (a) of the definition contractual pro- +tection in subsection 237.3(1) of the Act is replaced +by the following: +(a) any form of insurance or other protection, includ- +ing, without limiting the generality of the foregoing, +an indemnity, compensation or a guarantee, that +(i) either immediately or in the future and either +absolutely or contingently, +(A) protects a person against a failure of the +transaction or series to achieve any tax benefit +from the transaction or series, or +(B) pays for or reimburses any expense, fee, tax, +interest, penalty or similar amount that may be +incurred by a person in the course of a dispute in +respect of a tax benefit from the transaction or +series, and +(ii) is not +(A) standard professional liability insurance, or +(B) integral to an agreement between persons +acting at arm’s length for the sale or transfer of +all or part of a business (either directly or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 66-68 + +Page 72 +through the sale or transfer of one or more cor- +porations, partnerships or trusts) where it is rea- +sonable to consider that the insurance or protec- +tion +(I) is intended to ensure that the purchase +price paid under the agreement takes into ac- +count any liabilities of the business immedi- +ately prior to the sale or transfer, and +(II) is obtained primarily for purposes other +than to achieve any tax benefit from the trans- +action or series; and +(4) The portion of the definition reportable trans- +action in subsection 237.3(1) of the Act before sub- +paragraph (a)(i) is replaced by the following: +reportable transaction, at any time, means an avoid- +ance transaction that is entered into by or for the benefit +of a person, and each transaction that is part of a series of +transactions that includes the avoidance transaction, if at +the time any of the following paragraphs applies in re- +spect of the avoidance transaction or series: +(a) an advisor or promoter, or any person who does +not deal at arm’s length with the advisor or promoter, +has or had an entitlement, either immediately or in +the future and either absolutely or contingently, to a +fee (other than a fee in relation to a prescribed form +required to be filed under subsection 37(11)) that to +any extent +(5) The portion of paragraph (b) of the definition +reportable transaction in subsection 237.3(1) of the +Act before subparagraph (i) is replaced by the +following: +(b) an advisor or promoter in respect of the avoidance +transaction or series, or any person who does not deal +at arm’s length with the advisor or promoter, obtains +or obtained confidential protection, and the prohibi- +tion on disclosure provided under the confidential +protection provides confidentiality in respect of a tax +treatment in relation to the avoidance transaction or +series, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +68 + +Page 73 +(6) Subsection 237.3(1) of the Act is amended by +adding the following in alphabetical order: +tax treatment, of a person, means a treatment in respect +of a transaction, or series of transactions, that the person +uses, or plans to use, in a return of income or an informa- +tion return (or would use in a return of income or an in- +formation return if a return of income or an information +return were filed) and includes the person’s decision not +to include a particular amount in a return of income or +an information return. (traitement fiscal) +(7) Paragraph 237.3(2)(a) of the Act is replaced by +the following: +(a) every person for whom a tax benefit results, or for +whom a tax benefit is expected to result based on the +person’s tax treatment of the reportable transaction, +from +(i) the reportable transaction, +(ii) any other reportable transaction that is part of a +series of transactions that includes the reportable +transaction, or +(iii) a series of transactions that includes the re- +portable transaction; +(8) Subsections 237.3(4) and (5) of the Act are re- +placed by the following: +Clerical or secretarial services +(4) For greater certainty, subsection (2) does not apply to +a person solely because the person provided clerical ser- +vices or secretarial services with respect to a reportable +transaction. +Time for filing return +(5) An information return required under subsection (2) +to be filed with the Minister for a reportable transaction +must be filed by +(a) a person described in paragraph (2)(a) or (b) on or +before the particular day that is 90 days after the earli- +est of +(i) the day on which the person becomes contractu- +ally obligated to enter into the reportable transac- +tion, +(ii) the day on which the person enters into the re- +portable transaction, and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +68 + +Page 74 +(iii) if the person is described in paragraph (2)(a) +and a person described in paragraph (2)(b) enters +into the reportable transaction for the benefit of the +person described in paragraph (2)(a), the day on +which the reportable transaction is entered into; +and +(b) a person described in paragraph (2)(c) or (d) no +later than the earliest particular day described in para- +graph (a) for a person described in paragraph (2)(a) or +(b) in respect of the reportable transaction. +(9) The portion of subsection 237.3(6) of the Act +before paragraph (a) is replaced by the follow- +ing: +Tax benefits disallowed +(6) At any time, section 245 is to be read without refer- +ence to its subsection (4) in respect of any reportable +transaction in respect of a person described in paragraph +(2)(a) in relation to the reportable transaction if, at that +time, +(10) Subsection 237.3(8) of the Act is replaced by +the following: +Penalty +(8) Every person who fails to file an information return +in respect of a reportable transaction as required under +subsection (2) on or before the day required under sub- +section (5) is liable to a penalty equal to +(a) if the person is described in paragraph (2)(a) or +(b), +(i) if the person is a corporation and the carrying +value of the corporation’s assets is greater than or +equal to $50 million for its last taxation year that +ends prior to the day on which the information re- +turn is required to be filed under subsection +(5), $2,000 multiplied by the number of weeks dur- +ing which the failure continues, to a maximum +amount equal to the greater of +(A) $100,000, and +(B) 25% of the amount of the tax benefit in re- +spect of the reportable transaction, and +(ii) in any other case, $500 multiplied by the num- +ber of weeks during which the failure continues, to +a maximum amount equal to the greater of +(A) $25,000, and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +68 + +Page 75 +(B) 25% of the amount of the tax benefit in re- +spect of the reportable transaction; and +(b) if the person is described in paragraph (2)(c) or +(d), the total of +(i) the amount of the fees charged by that person in +respect of the reportable transaction, +(ii) $10,000, and +(iii) $1,000 multiplied by the number of days dur- +ing which the failure continues, up to a maximum +of $100,000. +Penalty – deeming rule +(8.1) If a person described in both paragraphs (2)(b) and +(d) is liable to a penalty under subsection (8) in respect of +a reportable transaction, the amount of the penalty is +deemed to be equal to the greater of the amounts deter- +mined under paragraphs (8)(a) and (b). +Carrying value +(8.2) For the purpose of subparagraph (8)(a)(i), the car- +rying value of the assets of a corporation is to be deter- +mined in accordance with paragraphs 181(3)(a) and (b). +(11) Subsections 237.3(9) and (10) of the Act are +repealed. +(12) Subsection 237.3(13) of the Act is replaced by +the following: +Application of sections 231 to 231.3 +(13) Without restricting the generality of sections 231 to +231.3, even if a return of income has not been filed by a +taxpayer under section 150 for a taxation year of the tax- +payer in which a transaction occurs that is relevant to the +tax benefit referred to in paragraph (2)(a) that results (or +is expected to result) from the reportable transaction, +sections 231 to 231.3 apply, with such modifications as +the circumstances require, for the purpose of permitting +the Minister to verify or ascertain any information in re- +spect of the reportable transaction. +(13) Subsection 237.3(17) of the Act is replaced by +the following: +Solicitor-client privilege +(17) For greater certainty, this section does not require +the disclosure of information if it is reasonable to believe +that the information is subject to solicitor-client privi- +lege. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +68 + +Page 76 +(14) Subsections (1) to (10) and (12) to (13) apply +with respect to reportable transactions entered +into after this Act receives royal assent. The pro- +visions of the Act repealed by subsection (11) +continue to apply in respect of reportable trans- +actions entered into before this Act receives roy- +al assent. +69 (1) The Act is amended by adding the follow- +ing after section 237.3: +Definitions +237.4 (1) The following definitions apply in this section. +advisor, in respect of a notifiable transaction, means +each person who provides, directly or indirectly in any +manner whatever, any assistance or advice with respect +to creating, developing, planning, organizing or imple- +menting the notifiable transaction, to another person (in- +cluding any person who enters into the notifiable trans- +action for the benefit of another person). (conseiller) +fee, in respect of a notifiable transaction, has the same +meaning as in subsection 237.3(1). (honoraires) +notifiable transaction, at any time, means +(a) a transaction that is the same as, or substantially +similar to, a transaction that is designated at that time +by the Minister under subsection (3); and +(b) a transaction in a series of transactions that is the +same as, or substantially similar to, a series of transac- +tions that is designated at that time by the Minister +under subsection (3). (opération à signaler) +person includes a partnership. (personne) +promoter, in respect of a notifiable transaction, has the +same meaning as in subsection 237.3(1). (promoteur) +tax benefit has the same meaning as in subsection +245(1). (avantage fiscal) +tax treatment has the same meaning as in subsection +237.3(1). (traitement fiscal) +transaction has the same meaning as in subsection +245(1). (opération) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 68-69 + +Page 77 +Interpretation – substantially similar +(2) For the purposes of the definition notifiable transac- +tion in subsection (1), the term “substantially similar” +(a) includes any transaction, or series of transactions, +in respect of which a person is expected to obtain the +same or similar types of tax consequences (as de- +fined in subsection 245(1)) and that is either factually +similar or based on the same or similar tax strategy; +and +(b) is to be interpreted broadly in favour of disclosure. +Designation of notifiable transactions +(3) The Minister may designate for the purposes of this +section, with the concurrence of the Minister of Finance, +in such manner as the Minister considers appropriate, +transactions or series of transactions. +Requirement to file return +(4) An information return in prescribed form and con- +taining prescribed information in respect of a notifiable +transaction must be filed with the Minister by +(a) every person for whom a tax benefit results, or for +whom a tax benefit is expected to result based on the +person’s tax treatment of the notifiable transaction, +from +(i) the notifiable transaction, +(ii) any other notifiable transaction that is part of a +series of transactions that includes the notifiable +transaction, or +(iii) a series of transactions that includes the notifi- +able transaction; +(b) every person who has entered into, for the benefit +of a person described in paragraph (a), the notifiable +transaction; +(c) every advisor or promoter in respect of the notifi- +able transaction; and +(d) every person who is not dealing at arm’s length +with an advisor or promoter described in paragraph +(c) and who is or was entitled, either immediately or in +the future and either absolutely or contingently, to a +fee in respect of the notifiable transaction. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +69 + +Page 78 +Application +(5) For the purpose of subsection (4), if any particular +person that is an employer or a partnership is required to +file an information return in respect of a notifiable trans- +action under paragraph (4)(c) or (d), the filing of an in- +formation return required under those paragraphs by the +particular person in respect of the notifiable transaction +in prescribed form and manner is deemed to have been +made by each employee or partner of the particular per- +son in respect of the particular transaction. +Due diligence +(6) Paragraphs (4)(a) and (b) do not apply to a person in +respect of a notifiable transaction if the person has exer- +cised the degree of care, diligence and skill in determin- +ing whether the transaction is a notifiable transaction +that a reasonably prudent person would have exercised +in comparable circumstances. +Reasonable expectation to know +(7) Paragraphs (4)(c) and (d) do not apply to a person in +respect of a notifiable transaction unless the person +knows or should reasonably be expected to know that the +transaction was a notifiable transaction. +Clerical or secretarial services +(8) For greater certainty, subsection (4) does not apply to +a person solely because the person provided clerical ser- +vices or secretarial services with respect to the notifiable +transaction. +Time for filing return +(9) An information return required under subsection (4) +to be filed with the Minister for a notifiable transaction +must be filed by +(a) a person described in paragraph (4)(a) or (b) on or +before the particular day that is 90 days after the earli- +est of +(i) the day on which the person becomes contractu- +ally obligated to enter into the notifiable transac- +tion, +(ii) the day on which the person enters into the no- +tifiable transaction, and +(iii) if the person is described in paragraph (4)(a) +and a person described in paragraph (4)(b) enters +into the notifiable transaction for the benefit of the +person described in paragraph (4)(a), the day on +which the notifiable transaction is entered into; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +69 + +Page 79 +(b) a person described in paragraph (4)(c) or (d) no +later than the earliest particular day described in para- +graph (a) for a person described in paragraph (4)(a) or +(b) in respect of the notifiable transaction. +Clarification of reporting transactions in series +(10) For greater certainty, if subsection (4) applies to a +person in respect of each transaction that is part of a se- +ries of transactions that includes a notifiable transaction, +the filing of the information return by the person that re- +ports each transaction in the series is deemed to satisfy +the obligation of the person under subsection (4) in re- +spect of each transaction so reported. +Assessments +(11) Notwithstanding subsections 152(4) to (5), the Min- +ister may make any assessments, determinations and re- +determinations that are necessary to give effect to sub- +section (12). +Penalty +(12) Every person who fails to file an information return +in respect of a notifiable transaction as required under +subsection (4) on or before the particular day required +under subsection (9) is liable to a penalty equal to +(a) if the person is described in paragraph (4)(a) or +(b), +(i) if the person is a corporation and the carrying +value of the corporation’s assets is greater than or +equal to $50 million for its last taxation year that +ends prior to the day on which the information re- +turn is required to be filed under subsection +(4), $2,000 multiplied by the number of weeks dur- +ing which the failure continues, to a maximum +amount equal to the greater of +(A) $100,000, and +(B) 25% of the amount of the tax benefit in re- +spect of the notifiable transaction, and +(ii) in any other case, $500 multiplied by the num- +ber of weeks during which the failure continues, to +a maximum amount equal to the greater of +(A) $25,000, and +(B) 25% of the amount of the tax benefit in re- +spect of the notifiable transaction; and +(b) if the person is described in paragraph (4)(c) or +(d), the total of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +69 + +Page 80 +(i) the amount of the fees charged by that person in +respect of the notifiable transaction, +(ii) $10,000, and +(iii) $1,000 multiplied by the number of days dur- +ing which the failure continues, up to a maximum +of $100,000. +Penalty – deeming rule +(13) If a person described in both paragraphs (4)(b) and +(d) is liable to a penalty under subsection (12) in respect +of a notifiable transaction, the amount of the penalty is +deemed to be equal to the greater of the amounts deter- +mined under paragraphs (12)(a) and (b). +Penalty – non-application +(14) For greater certainty, if any person is deemed to +have filed an information return in prescribed form and +manner in respect of a particular notifiable transaction +under subsection (5), that person is not liable to a penalty +under subsection (12) in respect of the particular transac- +tion. +Carrying value +(15) For the purpose of subparagraph (12)(a)(i), the car- +rying value of the assets of a corporation is to be deter- +mined in accordance with paragraphs 181(3)(a) and (b). +Return – not an admission +(16) The filing of an information return under this sec- +tion by a person in respect of a notifiable transaction is +not an admission by the person that any transaction is +part of a series of transactions. +Application of sections 231 to 231.3 +(17) Without restricting the generality of sections 231 to +231.3, even if a return of income has not been filed by a +taxpayer under section 150 for a taxation year of the tax- +payer in which a transaction occurs that is relevant to the +tax benefit referred to in paragraph (4)(a) that results (or +is expected to result) from a notifiable transaction, sec- +tions 231 to 231.3 apply, with such modifications as the +circumstances require, for the purpose of permitting the +Minister to verify or ascertain any information in respect +of the notifiable transaction. +Solicitor-client privilege +(18) For greater certainty, this section does not require +the disclosure of information if it is reasonable to believe +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +69 + +Page 81 +that the information is subject to solicitor-client privi- +lege. +(2) Subsection (1) applies with respect to notifi- +able transactions entered into after this Act re- +ceives royal assent. +70 (1) The Act is amended by adding the follow- +ing after section 237.4: +Definitions +237.5 (1) The following definitions apply in this section. +consolidated financial statements has the same mean- +ing as in subsection 233.8(1). (états financiers consoli- +dés) +person includes a partnership. (personne) +relevant financial statements of a corporation for a +taxation year, means audited financial statements that +are prepared +(a) in respect of +(i) the corporation, or +(ii) a group, of which the corporation is a member, +of two or more persons required to prepare consoli- +dated financial statements for financial reporting +purposes under applicable accounting principles; +(b) in accordance with +(i) International Financial Reporting Standards, or +(ii) other country-specific generally accepted ac- +counting principles (such as U.S. generally accepted +accounting principles) relevant for corporations +that are listed on a stock exchange outside Canada; +and +(c) for a period of time that ends in the taxation year. +(états financiers de référence) +reportable uncertain tax treatment, of a corporation +for a taxation year, means a tax treatment of the corpora- +tion in respect of which uncertainty is reflected in rele- +vant financial statements of the corporation for the year. +(traitement fiscal incertain à déclarer) +reporting corporation, for a taxation year, means a cor- +poration if +(a) the corporation has relevant financial statements +for the year; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 69-70 + +Page 82 +(b) the carrying value of the corporation’s assets is +greater than or equal to $50 million at the end of the +year; and +(c) the corporation is required to file a return of in- +come for the year under section 150. (société décla- +rante) +tax treatment, of a corporation, means a treatment in +respect of a transaction, or series of transactions, that the +corporation uses, or plans to use, in a return of income or +an information return (or would use in a return of in- +come or an information return if a return of income or an +information return were filed) and includes the corpora- +tion’s decision not to include a particular amount in a re- +turn of income or an information return. (traitement +fiscal) +transaction has the same meaning as in subsection +245(1). (opération) +Filing requirement +(2) Every reporting corporation for a taxation year that +has one or more reportable uncertain tax treatments for +the year must file with the Minister an information re- +turn in prescribed form and containing prescribed infor- +mation in respect of each reportable uncertain tax treat- +ment of the corporation for the year. +Filing requirement – deadline +(3) An information return required under subsection (2) +to be filed by a corporation for a taxation year must be +filed with the Minister on or before the corporation’s fil- +ing-due date for the year. +Assessments +(4) Notwithstanding subsections 152(4) to (5), the Minis- +ter may make any assessments, determinations and rede- +terminations that are necessary to give effect to subsec- +tion (5). +Penalty +(5) Every corporation that fails to report a reportable un- +certain tax treatment on an information return as re- +quired under subsection (2) on or before the day required +under subsection (3) is liable to a penalty, for each such +failure to report, equal to $2,000 multiplied by the num- +ber of weeks during which the failure continues, up to a +maximum of $100,000. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +70 + +Page 83 +Due diligence +(6) A corporation required to file an information return +in respect of a reportable uncertain tax treatment is not +liable for a penalty under subsection (5) if the corpora- +tion has exercised the degree of care, diligence and skill +to prevent the failure to file that a reasonably prudent +person would have exercised in comparable circum- +stances. +Return – not an admission +(7) The filing of an information return in respect of a re- +portable uncertain tax treatment as required under sub- +section (2) by a corporation is not an admission by the +corporation that +(a) the tax treatment is not in accordance with this Act +or the regulations; or +(b) any transaction is part of a series of transactions. +Application of sections 231 to 231.3 +(8) Without restricting the generality of sections 231 to +231.3, if a corporation is required to file an information +return under subsection (2) in respect of a reportable un- +certain tax treatment of the corporation for a taxation +year, even if a return of income has not been filed by the +corporation under section 150 for the year, sections 231 +to 231.3 apply, with such modifications as the circum- +stances require, for the purpose of permitting the Minis- +ter to verify or ascertain any information in respect of the +reportable uncertain tax treatment including, for greater +certainty, any information relating to any transaction, or +series of transactions, to which the reportable uncertain +tax treatment relates. +Carrying value +(9) For the purposes of the definition reporting corpo- +ration in subsection (1), the carrying value of the assets +of a corporation is to be determined in accordance with +paragraphs 181(3)(a) and (b). +(2) Subsection (1) applies to taxation years that +begin after 2022, except that subsection 237.5(5) of +the Act, as enacted by subsection (1), does not ap- +ply to taxation years that begin before this Act re- +ceives royal assent. +71 Paragraph 241(4)(d) of the Act is amended by +adding the following after subparagraph (xx): +(xx.1) to an official of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 70-71 + +Page 84 +(A) the Department of Employment and Social +Development or the Department of Health, sole- +ly for the purpose of the administration or en- +forcement of the Canadian Dental Care Plan es- +tablished under the authority of the Department +of Health Act in respect of dental service for in- +dividuals, or +(B) the Department of Health solely for the pur- +pose of the formulation or evaluation of policy +for that plan, +72 Subsection 244(14.1) of the Act is replaced by +the following: +Date when electronic notice sent +(14.1) If a notice or other communication in respect of +an individual, other than a notice or other communica- +tion that refers to the business number of a person or +partnership, is made available in electronic format such +that it can be read or perceived by an individual or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the indi- +vidual and received by the individual on the date that an +electronic message is sent, to the electronic address most +recently provided by the individual to the Minister for the +purposes of this subsection, informing the individual that +a notice or other communication requiring the individu- +al’s immediate attention is available in the individual’s +secure electronic account. A notice or other communica- +tion is considered to be made available if it is posted by +the Minister in the individual’s secure electronic account +and the individual has authorized that notices or other +communications may be made available in this manner +and has not before that date revoked that authorization +in a manner specified by the Minister. +Date when electronic notice sent — My Business +Account +(14.2) A notice or other communication that is made +available in electronic format such that it can be read or +perceived by an individual or a computer system or other +similar device, and that refers to the business number of +a person or partnership, is presumed to be sent to the +person or partnership and received by the person or part- +nership on the date that it is posted by the Minister in the +secure electronic account in respect of a business number +of the person or partnership, unless the person or part- +nership has requested, 30 days prior to that date, in a +manner specified by the Minister, that the notice or other +communication be sent by mail. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 71-72 + +Page 85 +73 (1) The definitions small business bond and +small business development bond in subsection +248(1) of the Act are repealed. +(2) Paragraph (c) of the definition dividend rental +arrangement in subsection 248(1) of the Act is re- +placed by the following: +(b.1) any specified hedging transaction, in respect of a +DRA share of the person, +(c) any synthetic equity arrangement (other than a +specified hedging transaction), in respect of a DRA +share of the person, and +(3) Subparagraph (i.1)(ii) of the definition term +preferred share in subsection 248(1) of the Act is +replaced by the following: +(ii) it may reasonably be considered that the share +was issued or acquired as part of a transaction or +event or series of transactions or events one of the +main purposes of which was to avoid or limit the +application of subsection 112(2.1), 138(6) or 258(3), +(4) Subparagraph (j)(ii) of the definition term +preferred share in subsection 248(1) of the Act is +replaced by the following: +(ii) one of the main purposes for the issue of the +particular share or for the modification of its terms +or conditions was to avoid a limitation provided by +subsection 112(2.1) or 138(6) in respect of a deduc- +tion or to avoid or limit the application of subsec- +tion 258(3), +(5) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +specified hedging transaction, in respect of a DRA +share of a person or partnership (referred to in this +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +73 + +Page 86 +definition as the “particular person”), means a transac- +tion (in this definition, as defined in subsection 245(1)) +or series of transactions that satisfies the following con- +ditions: +(a) it is entered into by +(i) the particular person if the particular person is a +registered securities dealer or a partnership each +member of which is a registered securities dealer, +or +(ii) a registered securities dealer or a partnership +each member of which is a registered securities +dealer (in either case, referred to in this definition +as the “connected dealer”), if the connected dealer +does not deal at arm’s length with, or is affiliated +with, the particular person, +(b) it has the effect, or would have the effect if the +transaction or series were entered into by the particu- +lar person, of eliminating all or substantially all of the +particular person’s risk of loss and opportunity for +gain or profit in respect of the DRA share, determined +without regard to any other transaction or series en- +tered into in respect of the DRA share, +(c) if paragraph 260(6)(a) were read without reference +to subsection 260(6.2), an amount in respect of the +transaction or series would be deductible by the par- +ticular person or the connected dealer under para- +graph 260(6)(a), and +(d) if the transaction or series is entered into by the +connected dealer, it can reasonably be considered that +the particular person or connected dealer knew or +ought to have known that the effect described in para- +graph (b) would result; (opération de couverture +déterminée) +(6) Subsections (2) and (5) apply in respect of div- +idends that are paid or become payable on or af- +ter April 7, 2022. However, subsections (2) and (5) +do not apply in respect of dividends paid or +payable before October 2022, if the specified hedg- +ing transaction was entered into before April 7, +2022. +(7) Subsections (3) and (4) apply in respect of +amounts received on or after August 9, 2022. +74 The portion of subsection 249.1(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 73-74 + +Page 87 +Définition de exercice +249.1 (1) Pour l’application de la présente loi, l’exer- +cice d’une entreprise ou d’un bien d’une personne ou +d’une société de personnes s’entend de la période pour +laquelle les comptes correspondants de la personne ou de +la société de personnes sont arrêtés pour l’établissement +d’une cotisation en vertu de la présente loi. L’exercice ne +peut toutefois se prolonger : +75 (1) The definitions attribute trading restriction +and specified provision in subsection 256.1(1) of the +Act are replaced by the following: +attribute trading restriction means a restriction on the +use of a tax attribute arising on the application, either +alone or in combination with other provisions, of any of +this section, subsections 10(10) and 13(24), section 37, +subsections 66(11.4) and (11.5), 66.7(10) and (11), 69(11) +and 88(1.1) and (1.2), sections 111 and 127, subsections +181.1(7), 190.1(6) and 249(4), section 251.2 and subsec- +tion 256(7). (restriction au commerce d’attributs) +specified provision means any of subsections 10(10) +and 13(24), paragraph 37(1)(h), subsections 66(11.4) and +(11.5), 66.7(10) and (11), 69(11) and 111(4) to (5.3), para- +graphs (j) and (k) of the definition investment tax credit +in subsection 127(9), subsections 181.1(7) and 190.1(6), +section 251.2 and any provision of similar effect. (dispo- +sitions déterminées) +(2) Subsection 256.1(6) of the Act is replaced by +the following: +Deemed acquisition of control +(6) If, at any time as part of a transaction or event or se- +ries of transactions or events, control of a particular cor- +poration is acquired by a person or group of persons and +it can reasonably be concluded that one of the main rea- +sons for the transaction or event or any transaction or +event in the series of transactions or events is so that a +specified provision does not apply to one or more corpo- +rations, the attribute trading restrictions are deemed to +apply to each of those corporations as if control of each of +those corporations were acquired at that time. +(3) Subsections (1) and (2) are deemed to have +come into force on August 9, 2022. +76 (1) Paragraph 260(6)(a) of the Act is replaced +by the following: +(a) if the taxpayer is a registered securities dealer and +the particular amount is deemed by subsection (5.1) to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 74-76 + +Page 88 +have been received as a taxable dividend, no more +than 2/3 of the particular amount (unless, for greater +certainty, the particular amount is an amount for +which a deduction in computing income may be +claimed under subsection (6.1) or (6.2) by the taxpay- +er); or +(2) Section 260 of the Act is amended by adding +the following after subsection (6.1): +Deductible amount for registered securities dealer +(6.2) If a registered securities dealer enters into a speci- +fied hedging transaction in respect of a DRA share of the +registered securities dealer or a person that does not deal +at arm’s length with, or is affiliated with, the registered +securities dealer, there may be deducted in computing +the income of the registered securities dealer under Part I +from a business or property for a taxation year an +amount (other than any portion of the amount for which +a deduction in computing income may be claimed under +subsection (6.1) by the registered securities dealer) equal +to the lesser of +(a) the total of all amounts each of which is an amount +that the registered securities dealer becomes obligated +in the taxation year to pay to another person as com- +pensation for a dividend under the specified hedging +transaction that, if paid, would be deemed by subsec- +tion (5.1) to have been received by another person as a +taxable dividend, and +(b) the amount of the dividends that were received in +respect of the DRA share by the registered securities +dealer or the person that does not deal at arm’s length +with, or is affiliated with, the registered securities +dealer (as the case may be, referred to as the “dividend +recipient” in this paragraph) and that were identified +in the dividend recipient’s return of income under Part +I for the year as an amount in respect of which no +amount was deductible because of subsection 112(2.3) +in computing the dividend recipient’s taxable income +or taxable income earned in Canada. +(3) The portion of subsection 260(7) of the Act be- +fore paragraph (a) is replaced by the following: +Dividend refund +(7) For the purpose of section 129, if a corporation pays +an amount for which no deduction in computing the cor- +poration’s income may be claimed under subsection (6.1) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +76 + +Page 89 +or (6.2) and subsection (5.1) deems the amount to have +been received by another person as a taxable dividend, +(4) Paragraphs 260(11)(b) and (c) of the Act are +replaced by the following: +(b) for the purpose of applying paragraphs (6.1)(a) +and (6.2)(a) in respect of the taxation year, to become +obligated to pay its specified proportion, for each fis- +cal period of the partnership that ends in the taxation +year, of the amount the partnership becomes, in that +fiscal period, obligated to pay to another person under +the arrangement described in that paragraph; and +(c) for the purpose of applying section 129 in respect +of the taxation year, to have paid +(i) if the partnership is not a registered securities +dealer, the corporation’s specified proportion, for +each fiscal period of the partnership that ends in +the taxation year, of each amount paid by the part- +nership (other than an amount for which a deduc- +tion in computing income may be claimed under +subsection (6.1) or (6.2) by the corporation), and +(ii) if the partnership is a registered securities deal- +er, 1/3 of the corporation’s specified proportion, for +each fiscal period of the partnership that ends in +the taxation year, of each amount paid by the part- +nership (other than an amount for which a deduc- +tion in computing income may be claimed under +subsection (6.1) or (6.2) by the corporation). +(5) Subsections (1) to (4) apply in respect of +amounts paid or credited on or after April 7, 2022. +77 (1) The definition qualifying currency in sub- +section 261(1) of the Act is amended by adding the +following after paragraph (c): +(c.1) the currency of Japan; +(2) Subparagraph 261(18)(c)(i) of the Act is re- +placed by the following: +(i) is, or would in the absence of subsections (16) +and (17) be, in a functional currency year of the +transferor or the transferee and the transferor and +the transferee have, or would in the absence of +those subsections have, different tax reporting cur- +rencies at the transfer time, or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 76-77 + +Page 90 +(3) Paragraphs 261(20)(a) to (c) of the Act are re- +placed by the following: +(a) the specified transaction was entered into, directly +or indirectly, at any time by the taxpayer and a person +(referred to in this subsection as the “related person”) +to which the taxpayer is at that time related; +(b) the taxpayer and the related person had different +tax reporting currencies at any time during the period +(referred to in this subsection as the “accrual period”) +in which the income, gain or loss accrued; and +(c) it would, in the absence of this subsection and sub- +section (21), be reasonable to consider that a fluctua- +tion at any time in the accrual period in the value of +the taxpayer’s tax reporting currency relative to the +value of the related person’s tax reporting currency +(i) increased the taxpayer’s loss in respect of the +specified transaction, +(ii) reduced the taxpayer’s income or gain in re- +spect of the specified transaction, or +(iii) caused the taxpayer to have a loss, instead of +income or a gain, in respect of the specified trans- +action. +(4) Subsection (1) applies to taxation years that +begin after 2019. +(5) Subsection (2) applies in respect of transfers +of property that occur on or after August 9, 2022. +(6) Subsection (3) applies in respect of accrual pe- +riods (within the meaning assigned by subsection +261(20) of the Act) that begin on or after August 9, +2022. +78 (1) The Act is amended by adding the follow- +ing after Part XIX: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 77-78 + +Page 91 +PART XX +Reporting Rules for Digital +Platform Operators +Definitions +282 (1) The following definitions apply in this Part. +active seller means a seller that either provides relevant +services or sells goods during the reportable period or is +paid or credited consideration in connection with rele- +vant activities during the reportable period. (vendeur +actif) +consideration means compensation in any form that is +paid or credited to a seller in connection with relevant ac- +tivities, the amount of which is known or reasonably +knowable by the platform operator. (rémunération) +entity has the same meaning as in subsection 270(1). +(entité) +excluded platform operator means a platform operator +that demonstrates to the satisfaction of the Minister that +the platform’s entire business model is such that it does +not +(a) allow sellers to derive a profit from the considera- +tion; or +(b) have reportable sellers. (opérateur de platforme +exclu) +excluded seller means a seller +(a) that is an entity for which the platform operator +facilitated more than 2,000 relevant services for the +rental of immovable property in respect of a property +listing during the reportable period; +(b) that is a governmental entity (as defined in sub- +section 270(1)); +(c) that is an entity the stock of which is regularly +traded on an established securities market (as de- +fined in subsection 270(1)) or a related entity (as de- +fined in subsection 270(1)) of an entity the stock of +which is regularly traded on an established securities +market; or +(d) for which the platform operator solely facilitated +less than 30 relevant activities for the sale of goods +and for which the total amount of consideration paid +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 92 +or credited did not exceed $2,800 during the re- +portable period. (vendeur exclu) +fiat currency means a currency that is used by a country +and is designated as legal tender in that country. (mon- +naie fiduciaire) +financial account identifier means the unique identify- +ing number or reference, available to the platform opera- +tor, of the bank account or other payment account to +which consideration is paid or credited. (identifiant de +compte financier) +goods means any tangible property or, for civil law, any +corporeal property. (bien) +government verification service means an electronic +process made available by a reportable jurisdiction to a +platform operator for the purposes of ascertaining the +identity and residence of a seller. (service public de vé- +rification) +immovable property means real or immovable proper- +ty. (biens immobiliers) +partner jurisdiction means each jurisdiction identified +as a partner jurisdiction by the Minister on the Internet +website of the Canada Revenue Agency or by any other +means that the Minister considers appropriate. (juridic- +tion partenaire) +personal service means a service involving time- or +task-based work performed by one or more individuals at +the request of a user, unless such work is purely ancillary +to the overall transaction, but does not include a service +provided by a seller pursuant to an employment relation- +ship with the platform operator or a related entity (as +defined in subsection 270(1)) of the platform operator. +(service personnel) +platform means a software, including a website or a part +of it and applications, including mobile applications, ac- +cessible by users and allowing sellers to be connected to +other users for the provision of relevant services or the +sale of goods, directly or indirectly, to such users (includ- +ing the collection and payment of consideration in re- +spect of relevant activities), but does not include, in the +provision of relevant services or the sale of goods, soft- +ware exclusively allowing without any further interven- +tion +(a) the processing of payments in relation to relevant +activities; +(b) listing or advertising in relation to relevant activi- +ties; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 93 +(c) redirecting or transferring of users to a platform. +(plateforme) +platform operator means an entity that contracts with +sellers to make available all or part of a platform to such +sellers. (opérateur de plateforme) +primary address means +(a) in respect of a seller that is an individual (other +than a trust), the address of the seller’s principal place +of residence; and +(b) in respect of a seller that is an entity, the address +of the seller’s registered office. (adresse principale) +property listing includes all immovable property units +located at the same street address and offered for rent on +a platform by the same seller. (lot) +relevant activity means +(a) a relevant service; or +(b) the sale of goods for consideration. (activité vi- +sée) +relevant service means, if provided for consideration: +(a) the rental of real or immovable property; +(b) a personal service; +(c) the rental of a means of transport; or +(d) a prescribed service. (service visé) +reportable jurisdiction means +(a) for a reporting platform operator described in +paragraph (a) of the definition reporting platform +operator, Canada and any partner jurisdiction; and +(b) in any other case, Canada. (juridiction soumise à +déclaration) +reportable period means a calendar year during which +a platform operator is a reporting platform operator. +(période de déclaration) +reportable seller means an active seller, other than an +excluded seller, that is determined by the platform opera- +tor based on the due diligence procedures set out in sec- +tions 283 to 287 to +(a) be resident in a reportable jurisdiction; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 94 +(b) have provided relevant services for the rental of +immovable property located in a reportable jurisdic- +tion; or +(c) have been paid or credited consideration in con- +nection with relevant services for the rental of immov- +able property located in a reportable jurisdiction. +(vendeur soumis à déclaration) +reporting platform operator means a platform opera- +tor, other than an excluded platform operator, if +(a) it is resident in Canada; +(b) it is resident, incorporated or managed in a part- +ner jurisdiction, facilitates the provision of relevant +activities by sellers resident in Canada or with respect +to rental of immovable property located in Canada and +elects to be a reporting platform operator; or +(c) it is not resident in Canada or a partner jurisdic- +tion and it facilitates the provision of relevant activi- +ties by sellers resident in Canada or with respect to +rental of immovable property located in Canada. +(opérateur de plateforme soumis à déclaration) +seller means a platform user that is registered at any +time during the reportable period on the platform for the +provision of a relevant service or the sale of goods. (ven- +deur) +TIN means +(a) the number used by the Minister to identify an in- +dividual or entity, including +(i) a social insurance number, +(ii) a business number, and +(iii) an account number issued to a trust; and +(b) in respect of a jurisdiction other than Canada, a +taxpayer identification number, including a VAT/GST +registration number issued by the jurisdiction of the +primary address of the seller, or a functional equiva- +lent in the absence of a taxpayer identification num- +ber. (NIF) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 95 +Interpretation +(2) This Part relates to the implementation of the Model +Rules set out in the Model Rules for Reporting by Plat- +form Operators with respect to Sellers in the Sharing +and Gig Economy approved by the Council of the Organ- +isation for Economic Co-operation and Development +and, unless the context otherwise requires, the provisions +in this Part are to be interpreted consistently with the +Model Rules, as amended from time to time. +Excluded seller +283 (1) For the purpose of determining whether a seller +is an excluded seller under paragraph (a) or (d) of that +definition in subsection 282(1), a reporting platform op- +erator may rely on its available records. +Excluded seller – entity +(2) For the purpose of determining whether a seller that +is an entity is an excluded seller under paragraph (b) or +(c) of that definition in subsection 282(1), a reporting +platform operator may rely on publicly available infor- +mation or a confirmation from the seller. +Seller information – individual +284 (1) The reporting platform operator must collect +the following information for each seller that is an indi- +vidual (other than a trust) and that is not an excluded +seller +(a) the first and last name of the individual; +(b) the primary address of the individual; +(c) the TIN issued to the individual, including the ju- +risdiction of issuance; and +(d) the date of birth of the individual. +Seller information – entity +(2) The reporting platform operator must collect the fol- +lowing information for each seller (other than a seller de- +scribed in subsection (1)) that is not an excluded seller +(a) the legal name of the entity; +(b) the primary address of the entity; +(c) the TIN issued to the entity, including the jurisdic- +tion of issuance; and +(d) the business registration number of the entity. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 96 +Government verification services +(3) Notwithstanding subsections (1) and (2), the report- +ing platform operator is not required to collect informa- +tion pursuant to paragraphs (1)(b) to (d) or (2)(b) to (d) +in respect of a seller where the reporting platform opera- +tor relies on a government verification service to ascer- +tain the identity and residence of the seller. +TIN collection +(4) Notwithstanding paragraphs (1)(c) and (2)(c) and +(d), the TIN or the business registration number, respec- +tively, are not required to be collected if +(a) the jurisdiction of residence of the seller does not +issue a TIN or business registration number to the +seller; or +(b) the jurisdiction of residence of the seller does not +require the collection of the TIN issued to such seller. +Verification of seller information +285 (1) The reporting platform operator must deter- +mine whether the information collected under subsection +283(2) and sections 284 and 287 is reliable, using all +records available to the reporting platform operator, as +well as any publicly available electronic interface to as- +certain the validity of the TIN. +Due diligence +(2) Notwithstanding subsection (1), for the completion of +the due diligence procedures pursuant to subsection +288(2), the reporting platform operator may determine +whether the information collected pursuant to subsection +283(2) and sections 284 and 287 is reliable using electron- +ically searchable records available to the reporting plat- +form operator. +Verifying accuracy +(3) For the purpose of paragraph 288(3)(b), despite sub- +sections (1) and (2), in instances where the reporting +platform operator has reason to know that any of the in- +formation items described in section 284 or 287 may be +inaccurate by virtue of information provided by the Min- +ister, it must verify such information item using reliable, +independent-source documents, data or information. +Residence +286 (1) A reporting platform operator must consider a +seller resident in the jurisdiction of the seller’s primary +address. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 97 +Government verification service +(2) Notwithstanding subsection (1), a reporting platform +operator must consider a seller resident in each jurisdic- +tion confirmed by a government verification service pur- +suant to subsection 284(3). +Rented immovable property +287 Where a seller provides relevant services for the +rental of immovable property, the reporting platform op- +erator must collect the address of each property listing. +Due diligence +288 (1) A reporting platform operator must complete +the due diligence procedures set out in sections 283 to +287 by December 31 of the reportable period. +Previously registered accounts +(2) Despite subsection (1), the due diligence procedures +set out in sections 283 to 287 are required to be complet- +ed by December 31 of the second reportable period of the +reporting platform operator, for sellers that are already +registered on the platform +(a) as of January 1, 2024; or +(b) as of the date on which an entity becomes a report- +ing platform operator. +Previous due diligence +(3) Notwithstanding subsection (1), a reporting platform +operator may rely on the due diligence procedures con- +ducted in respect of previous reportable periods, provid- +ed +(a) the primary address of the seller has been either +collected and verified or confirmed within the last 36 +months; and +(b) the reporting platform operator does not have rea- +son to know that the information collected pursuant to +sections 283, 284 and 287 is or has become unreliable +or incorrect. +Active sellers +289 A reporting platform operator may elect to complete +the due diligence procedures under sections 283 to 288 in +respect of active sellers only. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 98 +Due diligence by third parties +290 (1) A reporting platform operator may rely on a +third-party service provider to fulfil the due diligence +obligations under sections 291 and 292, but such obliga- +tions remain the responsibility of the reporting platform +operator. +Partner jurisdiction +(2) When a platform operator fulfils the due diligence +obligations for a reporting platform operator with respect +to the same platform under subsection (1), such platform +operator may carry out the due diligence procedures pur- +suant to substantially similar rules in its partner jurisdic- +tion. +Reporting to Minister +291 (1) A reporting platform operator must report to +the Minister the information set out in section 292 with +respect to the reportable period no later than January 31 +of the year following the calendar year in which the seller +is identified as a reportable seller. +Reporting to seller +(2) A reporting platform operator must provide the in- +formation set out under section 292 to the reportable sell- +er to which it relates no later than January 31 of the year +following the calendar year in which the seller is identi- +fied as a reportable seller. +Reporting not required +(3) Notwithstanding subsections (1) and (2), the infor- +mation in relation to a reportable seller is neither re- +quired to be reported to the Minister nor to be made +available to the reportable seller in circumstances where +the reporting platform operator has obtained adequate +assurances that another platform operator has or will ful- +fil the reporting obligations under this section and sec- +tion 292 +(a) with respect to the reportable seller pursuant to +the rules in Canada; or +(b) with respect to the reportable seller, other than a +reportable seller resident in Canada, under substan- +tially similar rules in a partner jurisdiction. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 99 +Reporting +(4) A reporting platform operator required to report in- +formation under this section shall report the information +in prescribed form. +Electronic filing +(5) Information required to be reported under this sec- +tion shall be filed by way of electronic filing. +Currency +(6) The information with respect to the consideration +paid or credited in a fiat currency must be reported in the +currency in which it was paid or credited. In case the +consideration was paid or credited in a form other than +fiat currency, it should be reported in the local currency +of Canada, converted or valued in a manner that is deter- +mined consistently by the reporting platform operator. +Reporting in respect of quarter +(7) The information with respect to the consideration +and other amounts must be reported in respect of the +quarter in which the consideration was paid or credited. +Information reported +292 Each reporting platform operator must report the +following information: +(a) the name, registered office address and TIN of the +reporting platform operator, as well as any business +names of any platforms in respect of which the report- +ing platform operator is reporting; +(b) with respect to each reportable seller that provid- +ed relevant services (other than immovable property +rental), rented out a means of transportation or sold +goods, +(i) the items required to be collected pursuant to +section 284, +(ii) any other TIN, including the jurisdiction of is- +suance, available to the reporting platform opera- +tor, +(iii) any financial account identifiers, insofar as +they are available to the reporting platform opera- +tor and the jurisdiction of the reportable seller’s +residence is specified by the Minister, +(iv) if different from the name of the reportable +seller, the name of the holder of the financial ac- +count to which the consideration is paid or credit- +ed, to the extent available to the reporting platform +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 100 +operator, as well as any other identifying informa- +tion available to the reporting platform operator +with respect to that account holder, +(v) each jurisdiction in which the reportable seller +is resident on the basis of the procedures set out in +section 286, +(vi) the total consideration paid or credited during +each quarter of the reportable period and the num- +ber of such relevant activities in respect of which it +was paid or credited, and +(vii) any fees, commissions or taxes withheld or +charged by the reporting platform operator during +each quarter of the reportable period; and +(c) with respect to each reportable seller that provided +relevant services for the rental of immovable property, +(i) the items required to be collected pursuant to +section 284, +(ii) any other TIN, including the jurisdiction of is- +suance, available to the reporting platform opera- +tor, +(iii) any financial account identifiers, insofar as +they are available to the reporting platform opera- +tor and either the jurisdiction of residence of the re- +portable seller or the jurisdiction in which the im- +movable property is located is specified by the Min- +ister, +(iv) if different from the name of the reportable +seller, the name of the holder of the financial ac- +count to which the consideration is paid or credit- +ed, to the extent available to the reporting platform +operator, as well as any other identifying informa- +tion available to the reporting platform operator +with respect to the account holder, +(v) each jurisdiction in which the reportable seller +is resident on the basis of the procedures set out in +section 286, +(vi) the address of each property listing, deter- +mined on the basis of the procedures set out in sec- +tion 287, and, if available, the land registration +number, +(vii) the total consideration paid or credited during +each quarter of the reportable period and the num- +ber of such relevant services provided with respect +to each property listing in respect of which it was +paid or credited, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 101 +(viii) any fees, commissions or taxes withheld or +charged by the reporting platform operator during +each quarter of the reportable period, and +(ix) if available, the number of days each property +listing was rented during the reportable period and +the type of each property listing. +Production of TIN +293 (1) Every reportable seller shall provide their TIN +at the request of a reporting platform operator that is re- +quired under this Part to make an information return re- +quiring the TIN. +Confidentiality of TIN +(2) A reporting platform operator required to make an +information return referred to in subsection (1) shall not +knowingly use, communicate or allow to be communicat- +ed, otherwise than as required or authorized under this +Act or a regulation, the TIN without the written consent +of the reportable seller. +Penalty for failure to provide TIN +(3) Every reportable seller who fails to provide on re- +quest their TIN to a reporting platform operator that is +required under this Part to make an information return +requiring the TIN is liable to a penalty of $500 for each +such failure, unless +(a) an application for the assignment of the TIN is +made to the relevant reportable jurisdiction not later +than 90 days after the request was made and the TIN +is provided to the reporting platform operator that re- +quested it within 15 days after the reportable seller re- +ceived it; or +(b) the reportable seller is not eligible to obtain a TIN +from the relevant reportable jurisdiction (including +because the relevant reportable jurisdiction does not +issue TINs). +Assessment +(4) The Minister may at any time assess any amount +payable under subsection (3) by a reportable seller and, if +the Minister sends a notice of assessment to the re- +portable seller, sections 150 to 163, subsections 164(1) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +78 + +Page 102 +and (1.4) to (7), sections 165 to 167 and Division J of Part +I apply with such modifications as the circumstances re- +quire. +Record keeping +294 (1) Every reporting platform operator shall keep, at +its place of business or at such other place as may be des- +ignated by the Minister, records that it obtains or creates +for the purpose of complying with this Part, including +records of documentary evidence. +Form of records +(2) Every reporting platform operator required by this +Part to keep records that does so electronically shall re- +tain them in an electronically readable format for the re- +tention period referred to in subsection (3). +Retention of records +(3) Every reporting platform operator that is required to +keep, obtain or create records under this Part shall retain +those records for a period of at least six years following +the end of the last calendar year in respect of which the +record is relevant. +Anti-avoidance +295 If a person enters into an arrangement or engages +in a practice, the primary purpose of which can reason- +ably be considered to be to avoid an obligation under this +Part, the person is subject to the obligation as if the per- +son had not entered into the arrangement or engaged in +the practice. +(2) Subsection (1) comes into force on January 1, +2024. +79 (1) The schedule to the Act is amended by re- +placing “Ford Credit Canada Limited” with “Ford +Credit Canada Company/Compagnie Crédit Ford +du Canada”. +(2) Subsection (1) is deemed to have come into +force on January 9, 2017. +R.S., c. E-15 +Excise Tax Act +80 Subsection 106.1(3.1) of the Excise Tax Act is +replaced by the following: +Date electronic notice sent +(3.1) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 78-80 + +Page 103 +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent — business account +(3.2) For the purposes of this Act, a notice or other com- +munication in respect of a person that is made available +in electronic format such that it can be read or perceived +by a person or computer system or other similar device +and that refers to the business number of a person is pre- +sumed to be sent to the person and received by the per- +son on the date that it is posted by the Minister in the se- +cure electronic account in respect of the business number +of the person, unless the person has requested, at least 30 +days before that date, in a manner specified by the Minis- +ter, that such notices or other communications be sent by +mail. +81 (1) Section 278 of the Act is amended by +adding the following before subsection (1): +Definition of electronic payment +278 (0.1) In this section, electronic payment means +any payment or remittance to the Receiver General that +is made through electronic services offered by a person +described in any of paragraphs (3)(a) to (d) or by any +electronic means specified by the Minister. +(2) The portion of subsection 278(3) of the Act be- +fore paragraph (a) is replaced by the following: +Electronic payment +(3) Every person that is required under this Part to pay +or remit an amount to the Receiver General shall, if the +amount is $10,000 or more, make the payment or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 80-81 + +Page 104 +remittance by way of electronic payment, unless the per- +son cannot reasonably pay or remit the amount in that +manner, to the account of the Receiver General at or +through +(3) Subsections (1) and (2) apply in respect of +payments and remittances made after 2023. +82 (1) The Act is amended by adding the follow- +ing after section 280.11: +Penalty — electronic payment +280.12 Every person that fails to comply with subsec- +tion 278(3) is liable to a penalty equal to $100 for each +such failure. +(2) Subsection (1) applies in respect of payments +and remittances made after 2023. +83 Paragraph 295(5)(d) of the Act is amended by +adding the following after subparagraph (xi): +(xi.1) to an official of +(A) the Department of Employment and Social +Development or the Department of Health, sole- +ly for the purpose of the administration or en- +forcement of the Canadian Dental Care Plan es- +tablished under the authority of the Department +of Health Act in respect of dental service for in- +dividuals, or +(B) the Department of Health solely for the pur- +pose of the formulation or evaluation of policy +for that plan; +84 Subsection 335(10.1) of the Act is replaced by +the following: +Date electronic notice sent +(10.1) For the purposes of this Part, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 81-84 + +Page 105 +requiring the person’s immediate attention is available in +the person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent — business account +(10.2) For the purposes of this Part, a notice or other +communication in respect of a person that is made avail- +able in electronic format such that it can be read or per- +ceived by a person or computer system or other similar +device and that refers to the business number of a person +is presumed to be sent to the person and received by the +person on the date that it is posted by the Minister in the +secure electronic account in respect of the business num- +ber of the person, unless the person has requested, at +least 30 days before that date, in a manner specified by +the Minister, that such notices or other communications +be sent by mail. +R.S., c. T-3 +Tax Rebate Discounting Act +85 Paragraphs 4(2)(a) and (b) of the Tax Rebate +Discounting Act are replaced by the following: +(a) including with the return of income, other than a +return of income deemed by subsection 150.1(3) of the +Income Tax Act to have been filed for the purposes of +section 150 of that Act, a true copy of the statement re- +ferred to in subparagraph (1)(b)(i) as provided to the +client, and +(b) providing to such person and within such period +of time as the Minister may specify a true copy of the +statement referred to in subparagraph (1)(b)(i) as pro- +vided to the client, +2002, c. 9, s. 5 +Air Travellers Security Charge Act +86 (1) Section 20 of the Air Travellers Security +Charge Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Tax Act +Sections 84-86 + +Page 106 +Definition of electronic payment +20 (1) In this section, electronic payment means any +payment to the Receiver General that is made through +electronic services offered by a person described in any of +paragraphs (2)(a) to (d) or by any electronic means speci- +fied by the Minister. +Electronic payment +(2) Every person that is required under this Act to pay an +amount to the Receiver General shall, if the amount +is $10,000 or more, make the payment by way of electron- +ic payment, unless the person cannot reasonably pay the +amount in that manner, to the account of the Receiver +General at or through +(a) a bank; +(b) a credit union; +(c) a corporation that is authorized under the laws of +Canada or a province to carry on the business of offer- +ing its services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in mortgages on real property or hypothecs on +immovables. +(2) Subsection (1) applies in respect of payments +made after 2023. +87 (1) The Act is amended by adding the follow- +ing after section 53: +Penalty — electronic payment +54 Every person that fails to comply with subsection +20(2) is liable to a penalty equal to $100 for each such +failure. +(2) Subsection (1) applies in respect of payments +made after 2023. +88 Subsection 83(9.1) of the Act is replaced by the +following: +Date electronic notice sent +(9.1) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Air Travellers Security Charge Act +Sections 86-88 + +Page 107 +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent – business account +(9.2) For the purposes of this Act, a notice or other com- +munication in respect of a person that is made available +in electronic format such that it can be read or perceived +by a person or computer system or other similar device +and that refers to the business number of a person is pre- +sumed to be sent to the person and received by the per- +son on the date that it is posted by the Minister in the se- +cure electronic account in respect of the business number +of the person, unless the person has requested, at least 30 +days before that date, in a manner specified by the Minis- +ter, that such notices or other communications be sent by +mail. +2002, c. 22 +Excise Act, 2001 +89 (1) Section 163 of the Excise Act, 2001 is re- +placed by the following: +Definition of electronic payment +163 (1) In this section, electronic payment means any +payment to the Receiver General that is made through +electronic services offered by a person described in any of +paragraphs (2)(a) to (e) or by any electronic means speci- +fied by the Minister. +Electronic payment +(2) Every person that is required under this Act to pay +any duty, interest or other amount to the Receiver Gener- +al shall, if the amount is $10,000 or more, make the pay- +ment by way of electronic payment, unless the person +cannot reasonably pay the amount in that manner, to the +account of the Receiver General at or through +(a) a bank; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Air Travellers Security Charge Act +Sections 88-89 + +Page 108 +(b) an authorized foreign bank, as defined in section +2 of the Bank Act, that is not subject to the restrictions +and requirements referred to in subsection 524(2) of +that Act; +(c) a credit union; +(d) a corporation that is authorized under the laws of +Canada or a province to carry on the business of offer- +ing its services as a trustee to the public; or +(e) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in mortgages on real property or hypothecs on +immovables. +(2) Subsection (1) applies in respect of payments +made after 2023. +90 Paragraph 211(6)(e) of the Act is amended by +adding the following after subparagraph (xii): +(xii.1) to an official of +(A) the Department of Employment and Social +Development or the Department of Health, sole- +ly for the purpose of the administration or en- +forcement of the Canadian Dental Care Plan es- +tablished under the authority of the Department +of Health Act in respect of dental service for in- +dividuals, or +(B) the Department of Health solely for the pur- +pose of the formulation or evaluation of policy +for that plan; +91 (1) The Act is amended by adding the follow- +ing after section 251.1: +Penalty — electronic payment +251.11 Every person that fails to comply with subsec- +tion 163(2) is liable to a penalty equal to $100 for each +such failure. +(2) Subsection (1) applies in respect of payments +made after 2023. +92 Subsection 301(9.1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Act, 2001 +Sections 89-92 + +Page 109 +Date electronic notice sent +(9.1) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent — business account +(9.2) For the purposes of this Act, a notice or other com- +munication in respect of a person that is made available +in electronic format such that it can be read or perceived +by a person or computer system or other similar device +and that refers to the business number of a person is pre- +sumed to be sent to the person and received by the per- +son on the date that it is posted by the Minister in the se- +cure electronic account in respect of the business number +of the person, unless the person has requested, at least 30 +days before that date, in a manner specified by the Minis- +ter, that such notices or other communications be sent by +mail. +2018, c. 12, s. 186 +Greenhouse Gas Pollution Pricing Act +93 (1) Section 86 of the Greenhouse Gas Pollu- +tion Pricing Act is replaced by the following: +Definition of electronic payment +86 (1) In this section, electronic payment means any +payment to the Receiver General that is made through +electronic services offered by a person described in any of +paragraphs (2)(a) to (d) or by any electronic means speci- +fied by the Minister. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Excise Act, 2001 +Sections 92-93 + +Page 110 +Electronic payment +(2) Every person that is required under this Part to pay +an amount to the Receiver General must, if the amount +is $10,000 or more, make the payment by way of electron- +ic payment, unless the person cannot reasonably pay the +amount in that manner, to the account of the Receiver +General at or through +(a) a bank; +(b) a credit union; +(c) a corporation that is authorized under the laws of +Canada or a province to carry on the business of offer- +ing its services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in indebtedness on the security of mortgages +on real property or hypothecs on immovables. +(2) Subsection (1) applies in respect of payments +made after 2023. +94 (1) The Act is amended by adding the follow- +ing after section 123: +Penalty — electronic payments +123.1 Every person that fails to comply with subsection +86(2) is liable to a penalty equal to $100 for each such +failure. +(2) Subsection (1) applies in respect of payments +made after 2023. +95 Subsection 164(12) of the Act is replaced by the +following: +Date electronic notice sent +(12) For the purposes of this Part, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Greenhouse Gas Pollution Pricing Act +Sections 93-95 + +Page 111 +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent – business account +(12.1) For the purposes of this Part, a notice or other +communication in respect of a person that is made avail- +able in electronic format such that it can be read or per- +ceived by a person or computer system or other similar +device and that refers to the business number of a person +is presumed to be sent to the person and received by the +person on the date that it is posted by the Minister in the +secure electronic account in respect of the business num- +ber of the person, unless the person has requested, at +least 30 days before that date, in a manner specified by +the Minister, that such notices or other communications +be sent by mail. +C.R.C., c. 945 +Income Tax Regulations +96 (1) Subsection 202(6) of the Income Tax Regu- +lations is replaced by the following: +(6) A non-resident person, or an authorized foreign +bank, that is deemed under subsection 212(13.2) or para- +graph 212(13.3)(a) of the Act to be a person resident in +Canada for the purposes of Part XIII of the Act, is +deemed, in the same circumstances, to be a person resi- +dent in Canada for the purposes of subsections (1) and +(2). +(2) Subsection (1) applies to amounts paid or +credited after 2022. +97 (1) Subsection 205(3) of the Regulations is +amended by adding the following in alphabetical +order: +Part XX Information Return – Digital Platform Operators +(2) Subsection (1) comes into force on January 1, +2024. +98 (1) The portion of subsection 205.1(1) of the +Regulations, before the list of types of prescribed +information returns, is replaced by the follow- +ing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Greenhouse Gas Pollution Pricing Act +Sections 95-98 + +Page 112 +205.1 (1) For the purpose of subsection 162(7.02) of the +Act, the following types of information returns are pre- +scribed and must be filed electronically if more than five +information returns of that type are required to be filed +for a calendar year: +(2) The portion of subsection 205.1(2) of the Regu- +lations before paragraph (a) is replaced by the +following: +(2) For purposes of subsection 150.1(2.1) of the Act, a +prescribed corporation is any corporation except +(3) Subsection (1) applies in respect of informa- +tion returns filed after 2023. +(4) Subsection (2) applies to taxation years that +begin after 2023. +99 (1) Subsection 209(1) of the Regulations is re- +placed by the following: +209 (1) A person who is required by section 200, 201, +202, 203, 204, 212, 214 (other than subsection 214(1.1)), +215 (other than subsection 215(2.1)), 217 or 218, subsec- +tion 219(2) or 223(2) or section 228, 229, 230, 232, 233 or +234 to make an information return shall forward to each +taxpayer to whom the return relates two copies of the +portion of the return that relates to that taxpayer. +(2) The portion of subsection 209(5) of the Regu- +lations before paragraph (a) is replaced by the +following: +(5) A person may provide a Statement of Remuneration +Paid (T4) information return, a Tuition and Enrolment +Certificate, a Statement of Pension, Retirement, Annuity, +and Other Income (T4A) information return or a State- +ment of Investment Income (T5) information return, as +required under subsection (1), as a single document in an +electronic format (instead of the two copies required un- +der subsection (1)) to the taxpayer to whom the return +relates, on or before the date on which the return is to be +filed with the Minister, unless +(3) The portion of subsection 209(5) of the Regu- +lations before paragraph (a) is replaced by the +following: +(5) A person may provide a Statement of Remuneration +Paid (T4) information return, a Tuition and Enrolment +Certificate, a FHSA information return, a Statement of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 98-99 + +Page 113 +Pension, Retirement, Annuity, and Other Income (T4A) +information return or a Statement of Investment Income +(T5) information return, as required under subsection +(1), as a single document in an electronic format (instead +of the two copies required under subsection (1)) to the +taxpayer to whom the return relates, on or before the +date on which the return is to be filed with the Minister, +unless +(4) Subsection (1) applies to the 2023 and subse- +quent taxation years. +(5) Subsection (2) applies in respect of informa- +tion returns filed after 2021. +(6) Subsection (3) is deemed to have come into +force on April 1, 2023. +100 (1) Section 214 of the Regulations is amended +by adding the following after subsection (1): +(1.1) The issuer of a registered retirement savings plan +shall make an information return in prescribed form for +each calendar year containing the total fair market value +of all property held by the plan at the end of the year. +(2) Subsection (1) applies to the 2023 and subse- +quent taxation years. +101 (1) Section 215 of the Regulations is amended +by adding the following after subsection (2): +(2.1) Every carrier of a registered retirement income +fund shall make an information return in prescribed +form for each calendar year containing the total fair mar- +ket value of all property held by the fund at the end of the +year. +(2) Subsection (1) applies to the 2023 and subse- +quent taxation years. +102 (1) Paragraph (a) of the definition Canadian +equity property in subsection 2400(1) of the Regu- +lations is replaced by the following: +(a) a share of the capital stock of, or an income bond +or income debenture issued by, a person (other than a +corporation affiliated with the taxpayer) resident in +Canada or a Canadian partnership; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 99-102 + +Page 114 +(2) Paragraph (a) of the definition equity property +in subsection 2400(1) of the Regulations is re- +placed by the following: +(a) a share of the capital stock of, or an income bond +or income debenture, issued by, another person (other +than a corporation affiliated with the taxpayer) or +partnership; or +103 (1) Subsection 3900(2) of the Regulations is +replaced by the following: +(2) For the purpose of paragraph 20(1)(v) of the Act, the +amount allowed for a taxation year in respect of taxes on +income from mining operations of a taxpayer is the total +of all amounts each of which is +(a) an eligible tax that is paid or payable by the tax- +payer +(i) on the income of the taxpayer for the taxation +year from mining operations, or +(ii) on a non-Crown royalty included in computing +the income of the taxpayer for the taxation year; +(b) an eligible tax that is paid by the taxpayer in the +taxation year on either the income of the taxpayer for +a previous taxation year from mining operations or a +non-Crown royalty included in computing the income +of the taxpayer for a previous taxation year, if +(i) the amount was deductible in computing the in- +come of the taxpayer for the previous taxation year, +(ii) the amount has not been deducted in comput- +ing the income of the taxpayer for a taxation year +that is prior to the taxation year, and +(iii) an assessment of the taxpayer to take into ac- +count a deduction in respect of the eligible tax un- +der the Act for the previous taxation year would be +precluded because of subsections 152(4) to (5) of +the Act; or +(c) interest in respect of eligible tax referred to in +paragraph (a) or (b) that is paid in the taxation year by +the taxpayer to the province imposing the eligible tax. +(2) Subsection (1) applies to taxation years that +end after 2007. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 102-103 + +Page 115 +104 (1) Subsection 4802(1) of the Regulations is +amended by striking out “and” at the end of para- +graph (f) and by adding the following after that +paragraph: +(f.1) the Pension Benefits Guarantee Fund under the +Pension Benefits Act, R.S.O. 1990, c. P.8 and any cor- +poration established solely for investing the assets of +the Pension Benefits Guarantee Fund; and +(2) Section 4802 of the Regulations is amended by +adding the following after subsection (1.1): +(1.2) For the purposes of paragraph 8502(i.2), if an +amount is borrowed (other than an amount described in +paragraph (1.1)(c)) at a particular time by a trust de- +scribed in subsection (1.1) in relation to defined benefit +provisions of one or more registered pension plans that +are beneficiaries of the trust, each such defined benefit +provision is deemed to have borrowed at the particular +time an amount that is equal to the following amount: +(a) if paragraph (b) does not apply, the amount deter- +mined by the formula +A × (B ÷ C) +where +A +is the amount borrowed by the trust at the partic- +ular time, +B +is the fair market value at the particular time of +the interest of the defined benefit provision in +(i) if the borrowing relates to a particular class +of units of the trust, that class of units, and +(ii) in any other case, the income and capital of +the trust, and +C +is the fair market value at the particular time of all +interests of defined benefit provisions in +(i) if the borrowing relates to a particular class +of units of the trust, that class of units, and +(ii) in any other case, the income and capital of +the trust; and +(b) the portion of the amount borrowed by the trust at +the particular time that is allocated to the defined ben- +efit provision under an agreement entered into be- +tween the trust and the defined benefit provision, pro- +vided that the agreement allocates to the beneficiaries +the total amount borrowed by the trust. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +104 + +Page 116 +(1.3) If an amount borrowed by a trust is deemed to have +been borrowed by a defined benefit provision under sub- +section (1.2), the amount is deemed not to have been bor- +rowed by the trust for the purposes of paragraph (1.1)(c). +(3) Subsection (1) applies to 2022 and subsequent +taxation years. +(4) Subsection (2) is deemed to have come into +force on April 7, 2022. +105 (1) The portion of paragraph 8301(4)(a) of the +Regulations before subparagraph (i) is replaced +by the following: +(a) a contribution (other than an excluded contribu- +tion, a contribution described in paragraph 8308(6)(e) +or (g) or a contribution made under subsection +147.1(20) of the Act) made under the provision in the +year by +(2) Subsection (1) is deemed to have come into +force on January 1, 2021. +106 (1) Subsection 8304.1(1) of the Regulations is +replaced by the following: +8304.1 (1) For the purpose of subsection 248(1) of the +Act, an individual’s total pension adjustment reversal +for a calendar year is the total of all amounts each of +which is +(a) the pension adjustment reversal (in this Part and +Part LXXXIV referred to as “PAR”) determined in +connection with the individual’s termination in the +year from a deferred profit sharing plan or from a ben- +efit provision of a registered pension plan; or +(b) the pension adjustment correction determined in +respect of the individual for the year under subsection +(16). +(2) Section 8304.1 of the Regulations is amended +by adding the following after subsection (15): +Pension Adjustment Correction +(16) If +a +distribution +described +in +subparagraph +8502(d)(iii) or subsection 147.1(19) of the Act is made in a +calendar year in respect of an individual under a money +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 104-106 + +Page 117 +purchase provision, the individual’s pension adjustment +correction for the year is the total of all amounts each of +which is an amount, in respect of one or more of the 10 +years immediately preceding the calendar year (each +such year referred to in this subsection as a “retroactive +year”), determined by the formula +A − B − C +where +A +is the total of all amounts each of which was included +in determining the individual’s pension credit with +respect to an employer for the retroactive year under +the provision; +B +is the total amount that ought to have been con- +tributed to the provision under the terms of the plan +as registered with respect to the individual for the +retroactive year; and +C +is the amount, if any, by which the total of all +amounts each of which is the individual’s pension +adjustment for the retroactive year in respect of a +participating employer exceeds the lesser of the +money purchase limit for the retroactive year and +18% of the individual’s compensation (as defined in +subsection 147.1(1) of the Act) from participating +employers for the retroactive year. +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2021. +107 (1) Section 8308 of the Regulations is amend- +ed by adding the following after subsection (5.3): +Conditions – Permitted Corrective +Contribution +(5.4) If the individual makes a written commitment to +the administrator of the plan or to an employer who par- +ticipates in the plan to make a permitted corrective con- +tribution in accordance with subsection 147.1(20) of the +Act in installments, amounts payable by the individual or +the employer in respect of the contribution are deemed +for the purposes of subsection 8402(4) and the definition +net past service pension adjustment in subsection +146(1) of the Act to have been made at the time when the +written commitment was made. +(2) Subsection (1) is deemed to have come into +force on January 1, 2021. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 106-107 + +Page 118 +108 (1) Section 8402 of the Regulations is amend- +ed by adding the following after subsection (3): +(4) The administrator of a registered pension plan shall +file with the Minister an information return in prescribed +form within 120 days after a contribution is made to the +plan in respect of an individual under subsection +147.1(20) of the Act. +(2) Subsection (1) is deemed to have come into +force on January 1, 2021. However, in its applica- +tion to a contribution made before this Act re- +ceives royal assent, the administrator of the reg- +istered pension plan shall not be required to file +the prescribed information return prior to the +day that is 60 days after the day on which this Act +receives royal assent. +109 (1) Section 8402.01 of the Regulations is +amended by adding the following after subsec- +tion (4): +Pension Adjustment Correction – +Employer Reporting +(4.1) If a pension adjustment correction under subsec- +tion 8304.1(16) is determined for an individual in connec- +tion with a distribution from a registered pension plan +(other than a pension adjustment correction that is nil), +the administrator of the plan shall file with the Minister +an information return in prescribed form reporting the +pension adjustment correction +(a) if the distribution occurs in the first, second or +third quarter of a calendar year, on or before the day +that is 60 days after the last day of the quarter in which +the distribution occurs; and +(b) if the distribution occurs in the fourth quarter of a +calendar year, before February of the following calen- +dar year. +(2) Subsection (1) is deemed to have come into +force on January 1, 2021. However, in its applica- +tion to a distribution that is made before this Act +receives royal assent, the administrator of the +registered pension plan is not required to file the +prescribed information return prior to the day +that is 60 days after the day on which this Act re- +ceives royal assent. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 108-109 + +Page 119 +110 (1) Subparagraph 8502(d)(v) of the Regula- +tions is replaced by the following: +(v) a payment of interest (computed at a rate not +exceeding a reasonable rate) in respect of contribu- +tions that are returned as described in subpara- +graph (iii) or (iv), +(2) The portion of paragraph 8502(i) of the Regu- +lations before subparagraph (i) is replaced by the +following: +(i) subject to paragraph (i.2), a trustee or other person +who holds property in connection with the plan does +not borrow money for the purposes of the plan, except +where +(3) Section 8502 of the Regulations is amended by +adding the following after paragraph (i.1): +Borrowing – Defined Benefit +Provision +(i.2) in the case of a defined benefit provision of the +plan (other than an individual pension plan), a trustee +or other person who holds property in connection with +the provision does not borrow money for the purposes +of the provision, except in the circumstances described +in paragraph (i) or if, at the time an amount is bor- +rowed +(i) the difference between A and B in subparagraph +(ii) does not exceed 125% of the actuarial liabilities +(determined on the effective date of the plan’s most +recent actuarial report) in respect of the provision, +and +(ii) the total of the borrowed amount and the +amount of any other outstanding borrowings in re- +spect of the provision (other than an amount de- +scribed in paragraph (i)) does not exceed the +amount determined by the formula +0.20 × (A − B) +where +A +is the value of the plan assets in respect of the +provision on the first day of the fiscal period of +the plan in which the amount is borrowed, and +B +is the amount of outstanding borrowings in re- +spect of the provision, determined on the first +day of the fiscal period in which the amount is +borrowed; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Section +110 + +Page 120 +(4) Subsection (1) is deemed to have come into +force on January 1, 2021. +(5) Subsections (2) and (3) are deemed to have +come into force on April 7, 2022. +111 (1) Clause 8506(1)(e.2)(iii)(A) of the Regula- +tions is replaced by the following: +(A) a benefit described in any of paragraphs (b) +to (e) and (i), +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +SOR/2010-150 +Electronic Filing and Provision of +Information (GST/HST) Regulations +112 (1) Paragraph 2(a) of the Electronic Filing +and Provision of Information (GST/HST) Regu- +lations is replaced by the following: +(a) the person is not a charity; +(2) Subsection (1) applies in respect of reporting +periods that begin after 2023. +Coordinating Amendments +Bill C-46 +113 (1) Subsections (2) to (4) apply if Bill C-46, in- +troduced in the 1st session of the 44th Parliament +and entitled the Cost of Living Relief Act, No. 3 +(in this section referred to as the “other Act”), re- +ceives royal assent. +(2) If section 29 and subsections 49(1) and (2) of +this Act come into force before section 3 and sub- +sections 4(1) and (2) of the other Act, then that +section 3 and those subsections 4(1) and (2) are +deemed never to have come into force and are re- +pealed. +(3) If section 3 and subsections 4(1) and (2) of the +other Act come into force on the same day as sec- +tion 29 and subsections 49(1) and (2) of this Act, +then that section 3 is deemed never to have come +into force and is repealed and those subsections +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 110-113 + +Page 121 +4(1) and (2) are deemed to have come into force +before those subsections 49(1) and (2). +(4) If section 3 of the other Act comes into force +before section 29 of this Act, then that section 29 +is deemed never to have come into force and is +repealed. +PART 2 +GST/HST Measures +R.S., c. E-15 +Excise Tax Act +114 (1) The definition commercial service in sub- +section 123(1) of the Excise Tax Act is amended by +striking out “and” at the end of paragraph (a), by +adding “and” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) a service that is acquired for consumption, use or +supply in the course of, or in connection with, the per- +formance of a mining activity (as defined in subsec- +tion 188.2(1)) in Canada; (service commercial) +(2) The definition financial service in subsection +123(1) of the Act is amended by adding the follow- +ing after paragraph (r.5): +(r.6) a service (other than a prescribed service) that is +supplied by a payment card network operator in re- +spect of a payment card network (as those terms are +defined in section 3 of the Payment Card Networks +Act) where the supply includes the provision of +(i) a service in respect of the authorization of a +transaction in respect of money, an account, a cred- +it card voucher, a charge card voucher or a financial +instrument, +(ii) a clearing or settlement service in respect of +money, an account, a credit card voucher, a charge +card voucher or a financial instrument, or +(iii) a service rendered in conjunction with a ser- +vice referred to in subparagraph (i) or (ii), +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Sections 113-114 + +Page 122 +(3) Paragraph (b) of the definition pension entity +in subsection 123(1) of the Act is replaced by the +following: +(b) a corporation referred to in paragraph (b) of the +definition pension plan, or +(4) Subsection (1) is deemed to have come into +force on February 5, 2022. +(5) Subsection (2) applies to a service rendered +under an agreement for a supply if +(a) any consideration for the supply becomes +due after March 28, 2023 or is paid after that +day without having become due; or +(b) all of the consideration for the supply be- +came due or was paid on or before March 28, +2023, except that, for the purposes of Part IX of +the Act, other than Division IV of that Part, +subsection (2) does not apply in respect of the +service if +(i) the supplier did not, on or before March +28, 2023, charge, collect or remit any amount +as or on account of tax under Part IX of the +Act in respect of the supply, and +(ii) the supplier did not, on or before March +28, 2023, charge, collect or remit any amount +as or on account of tax under Part IX of the +Act in respect of any other supply that is +made under the agreement and that in- +cludes the provision of a service referred to +in paragraph (r.6) of the definition financial +service in subsection 123(1) of the Act, as +amended by subsection (2). +(6) Despite section 298 of the Act, the Minister of +National Revenue may assess, reassess or make +an additional assessment of any amount in re- +spect of paragraph (r.6) of the definition financial +service in subsection 123(1) of the Act, as amend- +ed by subsection (1), at any time on or before the +later of the day that is one year after the day on +which the legislation enacting subsection (1) re- +ceives royal assent and the last day of the period +otherwise allowed under that section for making +the assessment, reassessment or additional as- +sessment. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Section +114 + +Page 123 +115 (1) Section 172.1 of the Act is amended by +adding the following after subsection (8): +Later addition to net tax of employer +(8.01) If, in making an assessment of the net tax for a re- +porting period of a person, the Minister determines that +the tax in respect of a supply of all or part of a specified +resource deemed to have been made by the person under +paragraph (5)(a) or (5.1)(a) or in respect of a supply of an +employer resource deemed to have been made by the +person under any of paragraphs (6)(a), (6.1)(a), (7)(a) +and (7.1)(a) is greater than the amount of tax that had +been accounted for in respect of the supply prior to the +Minister’s assessment of the net tax for the reporting pe- +riod and if the person has paid or remitted all amounts +owing to the Receiver General in respect of the net tax for +the reporting period, if any, the following rules apply: +(a) the person shall, in prescribed form and in a man- +ner satisfactory to the Minister, provide prescribed in- +formation in respect of the supply to each pension en- +tity that is deemed to have paid tax in respect of the +specified resource or part or in respect of the employer +resource, as the case may be, under whichever of para- +graphs (5)(d), (5.1)(d), (6)(d), (6.1)(d), (7)(d) and +(7.1)(d) is applicable (in this subsection referred to as +the “applicable paragraph”) before the day that is one +year after the later of +(i) the day on which the Minister sends the notice +of the assessment, and +(ii) the first day on which all amounts owing to the +Receiver General in respect of the net tax for the re- +porting period, if any, have been paid or remitted; +and +(b) if the person provides the prescribed information +to a particular pension entity in accordance with para- +graph (a) and if the prescribed information is received +by the particular pension entity on a particular day +that is after the end of the last claim period (as de- +fined in subsection 259(1)) of the particular pension +entity that ends within two years after the day on +which the supply was deemed to have been made, for +the purposes referred to in the applicable paragraph, +(i) the particular pension entity is deemed to have +paid on the particular day tax equal to the amount +determined by the formula +A × (B ÷ C) +where +A +is the amount of tax in respect of the specified +resource or part or in respect of the employer +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Section +115 + +Page 124 +resource, as the case may be, that the particular +pension entity is deemed to have paid under +the applicable paragraph, +B +is the difference between the tax in respect of +the supply and the amount of tax that had been +accounted for in respect of the supply prior to +the Minister’s assessment of the net tax for the +reporting period, and +C +is the tax in respect of the supply, and +(ii) if the applicable paragraph is paragraph (5)(d), +(5.1)(d), (6)(d) or (6.1)(d), the tax that the particu- +lar pension entity is deemed to have paid under +subparagraph (i) is deemed to be paid in respect of +the supply of the specified resource or part or in re- +spect of the supply of the employer resource, as the +case may be, that the particular pension entity is +deemed to have received under the applicable para- +graph. +(2) Subsection (1) applies in respect of any notice +of assessment, reassessment or additional as- +sessment sent to a person by the Minister of Na- +tional Revenue except that, in respect of a notice +of assessment, reassessment or additional as- +sessment sent by the Minister of National Rev- +enue on or before August 9, 2022, paragraph +172.1(8.01)(a) of the Act, as enacted by subsection +(1), is to be read as follows: +(a) the person may, in prescribed form and in a man- +ner satisfactory to the Minister, provide prescribed in- +formation in respect of the supply to each pension en- +tity that is deemed to have paid tax in respect of the +specified resource or part or in respect of the employer +resource, as the case may be, under whichever of para- +graphs (5)(d), (5.1)(d), (6)(d), (6.1)(d), (7)(d) and +(7.1)(d) is applicable (in this subsection referred to as +the “applicable paragraph”) before the day that is one +year after the later of +(i) the day on which the Act of Parliament that im- +plements this subsection receives royal assent, and +(ii) the first day on which all amounts owing to the +Receiver General in respect of the net tax for the re- +porting period, if any, have been paid or remitted; +and +116 (1) The Act is amended by adding the follow- +ing after section 172.1: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 115-116 + +Page 125 +Pension entity — assessment of supplier +172.11 For the purposes of sections 225.2, 232.01, 232.02 +and 261.01 and the Selected Listed Financial Institutions +Attribution Method (GST/HST) Regulations, tax in re- +spect of a supply of property or a service that became +payable by a pension entity of a pension plan on a partic- +ular day is deemed to have become payable by the pen- +sion entity on the day on which the pension entity pays +that tax and not to have become payable on the particular +day if +(a) the supplier did not, before the end of the last +claim period (as defined in subsection 259(1)) of the +pension entity that ends within two years after the end +of the claim period of the pension entity that includes +the particular day, charge that tax; +(b) the supplier discloses in writing to the pension en- +tity that the Minister has assessed the supplier for that +tax; +(c) the pension entity pays that tax after the end of +that last claim period; and +(d) that tax is not included in determining +(i) a rebate under subsection 261.01(2) that is +claimed by the pension entity for that last claim pe- +riod or an earlier claim period of the pension entity, +or +(ii) an amount that a qualifying employer (as de- +fined in subsection 261.01(1)) of the pension plan +deducts in determining its net tax for a reporting +period as a result of a joint election made under any +of subsections 261.01(5), (6) and (9) with the pen- +sion entity for that last claim period or an earlier +claim period of the pension entity. +(2) Subsection (1) applies in respect of tax that is +paid by a pension entity in a claim period of the +pension entity that ends after August 9, 2022. +117 (1) Section 172.2 of the Act is amended by +adding the following after subsection (3): +Assessment of supplier +(3.1) For the purposes of subsection (3), tax in respect of +a supply of property or a service that became payable by +a master pension entity on a particular day is deemed to +have become payable by the master pension entity on the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 116-117 + +Page 126 +day on which the master pension entity pays that tax and +not to have become payable on the particular day if +(a) the supplier did not, within two years after the +particular day, charge that tax; +(b) the supplier discloses in writing to the master pen- +sion entity that the Minister has assessed the supplier +for that tax; and +(c) the master pension entity pays that tax on a day +that is more than two years after the particular day. +(2) Subsection (1) applies in respect of tax that is +paid by a master pension entity after August 9, +2022. +118 (1) The Act is amended by adding the follow- +ing after section 188.1: +Cryptoassets +Definitions +188.2 (1) The following definitions apply in this section. +cryptoasset means property (other than prescribed +property) that is a digital representation of value and that +only exists at a digital address of a publicly distributed +ledger. (cryptoactif) +mining activity means an activity of +(a) validating transactions in respect of a cryptoasset +and adding them to a publicly distributed ledger on +which the cryptoasset exists at a digital address; +(b) maintaining and permitting access to a publicly +distributed ledger on which a cryptoasset exists at a +digital address; or +(c) allowing computing resources to be used for the +purpose of, or in connection with, performing activi- +ties described in paragraph (a) or (b) in respect of a +cryptoasset. (activité de minage) +mining group means a group of persons that, under an +agreement, +(a) pool property or services for the performance of +mining activities; and +(b) share mining payments in respect of the mining +activities among members of the group. (groupe de +minage) +mining group operator, in respect of a mining group, +means a person that coordinates, oversees or manages +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 117-118 + +Page 127 +the mining activities of the mining group. (exploitant +d’un groupe de minage) +mining payment, in respect of a mining activity, means +money, property or a service that is a fee, reward or other +form of payment and that is received or generated as a +consequence of the mining activity being performed. +(paiement de minage) +Acquisition, etc., for mining activities +(2) For the purposes of this Part, to the extent that a per- +son acquires, imports or brings into a participating +province property or a service for consumption, use or +supply in the course of, or in connection with, mining ac- +tivities, the person is deemed to have acquired, imported +or brought into the participating province, as the case +may be, the property or service for consumption, use or +supply otherwise than in the course of commercial activi- +ties of the person. +Use, etc., for mining activities +(3) For the purposes of this Part, if a person consumes, +uses or supplies property or a service in the course of, or +in connection with, mining activities, that consumption, +use or supply is deemed to be otherwise than in the +course of commercial activities of the person. +Mining payment +(4) For the purposes of this Part, if a person receives a +mining payment in respect of a mining activity, +(a) the provision of the mining activity is deemed not +to be a supply; +(b) the provision of the mining payment is deemed +not to be a supply; and +(c) in determining an input tax credit of another per- +son that provides the mining payment, no amount is +to be included in respect of tax that becomes payable, +or is paid without having become payable, by the other +person in respect of any property or service acquired, +imported or brought into a participating province for +consumption, use or supply in the course of, or in con- +nection with, the provision of the mining payment by +the other person. +Exception +(5) Subsections (2) to (4) do not apply in respect of a +mining activity to the extent that the mining activity is +performed by a particular person for another person if +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Section +118 + +Page 128 +(a) the identity of the other person is known to the +particular person; +(b) where the mining activity is in respect of a mining +group that includes the particular person, the other +person is not a mining group operator in respect of the +mining group; and +(c) where the other person is a non-resident person +and is not dealing at arm’s length with the particular +person, each property or service — being property or a +service that is received by the other person from the +particular person as a consequence of the performance +of the mining activity — is supplied, or is used or con- +sumed in the course of making a supply, by the other +person to one or more persons each of which +(i) is a person whose identity is known to the other +person, +(ii) deals at arm’s length with the other person, and +(iii) is not a mining group operator in respect of a +mining group that includes the other person if the +mining activity is in respect of that mining group. +(2) Subsection (1) is deemed to have come into +force on February 5, 2022 except that, in deter- +mining an input tax credit of a person, paragraph +188.2(4)(c) of the Act, as enacted by subsection +(1), does not apply in respect of property or a ser- +vice acquired, imported or brought into a partici- +pating province before February 6, 2022. +119 (1) The portion of subsection 232.01(5) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Effect of tax adjustment note +(5) If a person issues a tax adjustment note to a pension +entity under subsection (3) in respect of all or part of a +specified resource, a supply of the specified resource or +part is deemed to have been received by the pension enti- +ty under subparagraph 172.1(5)(d)(i) or (5.1)(d)(i) and +tax (in this subsection referred to as “deemed tax”) in re- +spect of that supply is deemed to have been paid on a +particular day under subparagraph 172.1(5)(d)(ii) or +(5.1)(d)(ii) or paragraph 172.1(8.01)(b) by the pension en- +tity, the following rules apply: +(2) Subsection (1) is deemed to have come into +force on August 10, 2022. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 118-119 + +Page 129 +120 (1) The portion of subsection 232.02(4) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Effect of tax adjustment note +(4) If a person issues a tax adjustment note to a pension +entity under subsection (2) in respect of particular em- +ployer resources consumed or used for the purpose of +making an actual pension supply, a supply of each of +those particular employer resources (each of which in +this subsection is referred to as a “particular supply”) is +deemed to have been received by the pension entity un- +der subparagraph 172.1(6)(d)(i) or (6.1)(d)(i) and tax (in +this subsection referred to as “deemed tax”) in respect of +each of the particular supplies is deemed to have been +paid under subparagraph 172.1(6)(d)(ii) or (6.1)(d)(ii) or +paragraph 172.1(8.01)(b) by the pension entity, the fol- +lowing rules apply: +(2) Subsection (1) is deemed to have come into +force on August 10, 2022. +121 (1) Subparagraph (i) of the description of H +in the definition pension rebate amount in subsec- +tion 261.01(1) of the Act is replaced by the follow- +ing: +(i) if an application for a rebate under subsection +(2) for the claim period is filed in accordance with +subsection (3), the total of +(A) the total amount indicated on the applica- +tion under subsection (3.1), and +(B) the total of all amounts, each of which is an +eligible amount of the pension entity for the +claim period that is described in paragraph (b) of +the definition eligible amount and in respect of +which a portion of the rebate is claimed by the +pension entity in accordance with paragraph +(3.2)(a), +(2) The portion of subsection 261.01(3.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Application for rebate — pension rebate amount +election +(3.1) An application for a rebate under subsection (2) for +a claim period of a pension entity shall indicate the total +of all amounts, each of which is an eligible amount of the +pension entity for the claim period (other than an eligible +amount in respect of which a portion of the rebate is +claimed by the pension entity in accordance with para- +graph (3.2)(a)) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 120-121 + +Page 130 +(3) Section 261.01 of the Act is amended by adding +the following after subsection (3.1): +Separate claims for a claim period +(3.2) If an eligible amount of a pension entity for a claim +period of the pension entity is an amount of tax that is +deemed to have been paid under subparagraph +172.1(8.01)(b)(i), or to have become payable under sec- +tion 172.11, the following rules apply: +(a) the portion of the rebate under subsection (2) for +the claim period that is in respect of the excess pen- +sion rebate amount for the claim period in respect of +the eligible amount may, despite subsection (4), be +claimed in an application separate from the pension +entity’s application for the portion of that rebate that +is in respect of the remaining pension rebate amount +for the claim period provided that the application for +the portion of that rebate that is in respect of that ex- +cess pension rebate amount is filed by the pension en- +tity after the beginning of the pension entity’s fiscal +year that includes the claim period and not later than +(i) if the pension entity is a registrant, the day on or +before which the pension entity is required to file +the return under Division V for the claim period, or +(ii) in any other case, the last day of the claim peri- +od; and +(b) a particular election under subsection (5) or (6) for +the claim period that is in respect of the excess pen- +sion rebate amount for the claim period in respect of +the eligible amount may be made separately from an +election under subsection (5) or (6), as the case may +be, that is in respect of the remaining pension rebate +amount for the claim period provided that the portion +of the rebate under subsection (2) for the claim period +that is in respect of that excess pension rebate amount +is claimed by the pension entity in a separate applica- +tion that is filed in accordance with paragraph (a) and +the particular election is filed at the same time that the +application is filed. +Definitions +(3.3) The following definitions apply in this subsection +and subsection (3.2). +excess pension rebate amount for a claim period of a +pension entity means, in respect of an amount of tax +deemed to have been paid under subparagraph +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Section +121 + +Page 131 +172.1(8.01)(b)(i), or to have become payable under sec- +tion 172.11, by the pension entity during the claim peri- +od, the amount that would be the pension rebate amount +of the pension entity for the claim period if the amount of +tax were the only eligible amount of the pension entity +for the claim period. (excédent du montant de rem- +boursement de pension) +remaining pension rebate amount for a claim period +of a pension entity means the amount determined by the +formula +A − B +where +A +is the pension rebate amount of the pension entity +for the claim period; and +B +is the total of all amounts, each of which is an excess +pension rebate amount for the claim period in re- +spect of which a portion of the rebate under subsec- +tion (2) for the claim period is claimed by the pen- +sion entity in accordance with paragraph (3.2)(a). +(solde du montant de remboursement de pen- +sion) +(4) Subsections (1) to (3) are deemed to have +come into force on August 10, 2022. +122 (1) Subsection 1(1) of Part VII of Schedule VI +to the Act is amended by adding the following in +alphabetical order: +tangible personal property includes money; +(2) Subsection (1) is deemed to have come into +force on August 10, 2022. It also applies in respect +of a supply made before that date unless the sup- +plier charged or collected, before that date, any +amount as or on account of tax under Part IX of +the Act in respect of the supply. +SOR/2001-171 +Selected Listed Financial Institutions +Attribution Method (GST/HST) +Regulations +123 (1) Clauses (iii)(C) and (D) of the description +of G3 in paragraph 46(a) of the Selected Listed Fi- +nancial Institutions Attribution Method (GST/ +HST) Regulations are replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Excise Tax Act +Sections 121-123 + +Page 132 +(C) if a tax adjustment note is issued to the +financial +institution +under +subsection +232.01(3) of the Act in respect of all or part +of a specified resource, if a supply of the +specified resource or part is deemed for the +purposes of section 232.01 of the Act to +have been received by the financial institu- +tion under subparagraph 172.1(5)(d)(i) or +(5.1)(d)(i) of the Act and if tax in respect of +the supply is deemed for the purposes of +section 232.01 of the Act to have been paid +on a particular day under subparagraph +172.1(5)(d)(ii) or (5.1)(d)(ii) or paragraph +172.1(8.01)(b) of the Act by the financial in- +stitution, an amount that the financial in- +stitution would be required by paragraph +232.01(5)(c) of the Act to pay during the +particular reporting period to the Receiver +General as a result of the issuance of the +tax adjustment note if the financial institu- +tion were a selected listed financial institu- +tion on the particular day, or +(D) if a tax adjustment note is issued to the +financial +institution +under +subsection +232.02(2) of the Act in respect of employer +resources, if particular supplies (as re- +ferred to in subsection 232.02(4) of the Act) +of those employer resources are deemed +for the purposes of section 232.02 of the Act +to have been received by the financial insti- +tution under subparagraph 172.1(6)(d)(i) +or (6.1)(d)(i) of the Act and if tax in respect +of each of the particular supplies is deemed +for the purposes of section 232.02 of the Act +to have been paid under subparagraph +172.1(6)(d)(ii) or (6.1)(d)(ii) or paragraph +172.1(8.01)(b) of the Act by the financial in- +stitution, an amount that the financial in- +stitution would be required by paragraph +232.02(4)(c) of the Act to pay during the +particular reporting period to the Receiver +General as a result of the issuance of the +tax adjustment note if the financial institu- +tion were a selected listed financial institu- +tion on the first day on which an amount of +tax is deemed for the purposes of section +232.02 of the Act to have been paid in re- +spect of the particular supplies, +(2) Subsection (1) applies in respect of any re- +porting period of a person that ends after August +9, 2022. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 2 GST/HST Measures +Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations +Section +123 + +Page 133 +PART 3 +Amendments to the Excise Act, +the Excise Act, 2001 and the Air +Travellers Security Charge Act +DIVISION 1 +Excise Act and Excise Act, 2001 +(Alcohol Products) +R.S., c. E-14 +Excise Act +124 (1) Section 170.2 of the Excise Act is amended +by adding the following after subsection (2): +Adjustment — 2023 +(2.1) In respect of the inflationary adjusted year that is +2023, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +2002, c. 22 +Excise Act, 2001 +125 (1) Section 123.1 of the Excise Act, 2001 is +amended by adding the following after subsec- +tion (2): +Adjustment — 2023 +(2.1) In respect of the inflationary adjusted year that is +2023, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +126 (1) Section 135.1 of the Act is amended by +adding the following after subsection (2): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 3 Amendments to the Excise Act, the Excise Act, 2001 and the Air Travellers Security +Charge Act +Sections 124-126 + +Page 134 +Adjustment — 2023 +(2.1) In respect of the inflationary adjusted year that is +2023, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +DIVISION 2 +Air Travellers Security Charge Act +(Charge Rates) +2002, c. 9, s. 5 +Air Travellers Security Charge Act +127 (1) The portion of paragraph 12(1)(a) of the +Air Travellers Security Charge Act before sub- +paragraph (i) is replaced by the following: +(a) $9.46 for each chargeable emplanement included +in the service, to a maximum of $18.92, if +(2) The portion of paragraph 12(1)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) $9.94 for each chargeable emplanement included +in the service, to a maximum of $19.87, if +(3) The portion of paragraph 12(1)(c) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(c) $16.08 for each chargeable emplanement included +in the service, to a maximum of $32.16, if +(4) The portion of paragraph 12(1)(d) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(d) $16.89 for each chargeable emplanement included +in the service, to a maximum of $33.77, if +(5) Paragraph 12(1)(e) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 3 Amendments to the Excise Act, the Excise Act, 2001 and the Air Travellers Security +Charge Act +DIVISION 1 Excise Act and Excise Act, 2001 (Alcohol Products) +Excise Act, 2001 +Sections 126-127 + +Page 135 +(e) $34.42, if the service includes transportation to a +destination outside the continental zone. +(6) The portion of paragraph 12(2)(a) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(a) $16.08 for each chargeable emplanement by an in- +dividual on an aircraft used to transport the individual +to a destination outside Canada but within the conti- +nental zone, to a maximum of $32.16, if +(7) The portion of paragraph 12(2)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) $16.89 for each chargeable emplanement by an in- +dividual on an aircraft used to transport the individual +to a destination outside Canada but within the conti- +nental zone, to a maximum of $33.77, if +(8) Paragraph 12(2)(c) of the Act is replaced by +the following: +(c) $34.42, if the service includes transportation to a +destination outside the continental zone. +(9) Subsections (1) to (8) apply in respect of an +air transportation service that includes a charge- +able emplanement after April 2024 unless +(a) if any consideration is paid or payable in +respect of the service, all of the consideration +is paid before May 2024; or +(b) if no consideration is paid or payable in re- +spect of the service, a ticket is issued before +May 2024. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 3 Amendments to the Excise Act, the Excise Act, 2001 and the Air Travellers Security +Charge Act +DIVISION 2 Air Travellers Security Charge Act (Charge Rates) +Air Travellers Security Charge Act +Section +127 + +Page 136 +PART 4 +Various Measures +DIVISION 1 +1991, c. 46 +Bank Act +Amendments to the Act +128 The definition external complaints body in +section 2 of the Bank Act is replaced by the fol- +lowing: +external complaints body means the body corporate +designated under subsection 627.48(1); (organisme ex- +terne de traitement des plaintes) +129 Section 627.48 of the Act is replaced by the +following: +External Complaints Body +Purpose +627.471 The purpose of sections 627.48 to 627.54 is to +enhance the process for dealing with complaints by es- +tablishing a regime comprised of a sole external com- +plaints body that discharges its functions and performs +its activities in a transparent, effective, timely and fair +manner based on the principles of accessibility, account- +ability, impartiality and independence. +Designation of body corporate +627.48 (1) The Minister may, on the recommendation +of the Commissioner, designate a body corporate incor- +porated under the Canada Not-for-profit Corporations +Act or under a provincial statute equivalent to that Act to +be the external complaints body to deal with complaints +referred to in paragraph 627.43(1)(a) that have not been +resolved by its member institutions to the satisfaction of +the persons who made the complaints or that have not +been dealt with within the prescribed period referred to +in that paragraph. +Matters for consideration +(2) Before designating a body corporate, the Minister +shall take into account all matters that the Minister con- +siders relevant, including whether the body corporate has +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +Sections 128-129 + +Page 137 +(a) the +reputation +required +under +paragraph +627.49(a); and +(b) policies and procedures and terms of reference +that would enable it to discharge its functions and per- +form its activities in a manner that is consistent with +the purpose set out in section 627.471 and to comply +with paragraphs 627.49(b) to (m). +Obligation to be member +(3) Every institution shall be a member of the external +complaints body. +Not an agent +(4) The external complaints body is not an agent of His +Majesty. +Designation to be published +(5) A designation made under subsection (1) shall be +published in the Canada Gazette. +130 (1) The portion of section 627.49 of the Act be- +fore paragraph (a) is replaced by the following: +Requirements +627.49 The external complaints body shall +(2) Paragraphs 627.49(b) to (d) of the Act are re- +placed by the following: +(b) make its services available across Canada in both +official languages and offer those services free of +charge to persons who make complaints to it; +(c) establish policies, procedures and terms of refer- +ence that are satisfactory to the Commissioner per- +taining to, among other things, dealing with com- +plaints and the consultation, at least once a year, of its +member institutions and consumers for the purpose of +raising concerns about the external complaints body; +(c.1) establish the manner of calculating, to the satis- +faction of the Commissioner, the fees it charges to +each of its member institutions for its services; +(c.2) make information available to consumers about +their rights and responsibilities in relation to the ex- +ternal complaints handling regime, respond to their +inquiries and requests for information and offer them +assistance in making a complaint; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Sections 129-130 + +Page 138 +(d) inform the Commissioner in writing within 30 +days after the day on which it determines that a com- +plaint raises a potential systemic issue; +(3) Paragraph 627.49(e) of the French version of +the Act is replaced by the following: +e) dans les trente jours qui suivent la date à laquelle il +reçoit une plainte, aviser l’auteur de la plainte lorsque, +selon lui, la plainte, ou toute partie de celle-ci, ne re- +lève pas de son mandat, lui en fournir par écrit les rai- +sons pour lesquelles elle n’en relève pas et lui fournir +le nom de toute entité à qui il peut présenter la +plainte; +(4) Paragraph 627.49(g) of the Act is replaced by +the following: +(g) impartially deal with complaints referred to in +paragraph 627.43(1)(a) that have not been resolved by +its member institutions to the satisfaction of the per- +sons who made the complaints or that have not been +dealt with within the prescribed period referred to in +that paragraph; +(5) Paragraph 627.49(h) of the French version of +the Act is replaced by the following: +h) au plus tard cent vingt jours après la date à laquelle +il dispose de l’ensemble des renseignements néces- +saires à l’examen de la plainte, présenter par écrit aux +parties à la plainte une recommandation finale; +(6) Section 627.49 of the Act is amended by adding +the following after paragraph (h): +(h.1) without delay, inform the Commissioner in writ- +ing of cases in which an institution does not comply +with a final recommendation; +(7) The portion of paragraph 627.49(i) of the +French version of the Act before subparagraph +(i) is replaced by the following: +i) dans les quatre-vingt-dix jours suivant la date à la- +quelle il présente une recommandation finale, rendre +accessible sans frais sur son site Web un résumé de la +décision, lequel comprend notamment : +(8) Section 627.49 of the Act is amended by adding +the following after paragraph (i): +(i.1) within 60 days after the end of each quarter, sub- +mit to the Commissioner, in a form satisfactory to the +Commissioner, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Section +130 + +Page 139 +(i) in relation to all investigations completed during +the quarter, a copy of the record of the complaint, +and +(ii) any prescribed information; +(i.2) within 60 days after the end of each quarter, meet +with the Commissioner to discuss, among other +things, complaints, operations and market trends and +issues with the potential to impact consumers; +(9) The portion of paragraph 627.49(j) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(j) within 135 days after the end of each financial year, +file a written report with the Commissioner on the +performance of its functions and activities for that +year, which report is to include +(10) Clause 627.49(j)(i)(B) of the Act is replaced by +the following: +(B) all sources of funding for its functions and +activities, including the fees charged to each of +its member institutions for its services and the +manner in which those fees are calculated, and +(11) Subparagraph 627.49(j)(iii) of the French ver- +sion of the Act is replaced by the following: +(iii) pour chacune de ses institutions membres, le +nombre et la nature des plaintes reçues ainsi que le +nombre de plaintes qui, selon lui, relevaient de son +mandat, le nombre de recommandations finales +présentées aux parties et le nombre de plaintes qui, +selon lui, ont été réglées à la satisfaction de leurs +auteurs, +(12) Subparagraph 627.49(j)(v) of the French ver- +sion of the Act is replaced by the following: +(v) le nombre de plaintes reçues qui, selon lui, ne +relevaient pas de son mandat et les raisons pour +lesquelles elles n’en relevaient pas, +(13) Paragraph 627.49(j) of the Act is amended by +adding the following after subparagraph (v): +(v.1) the number of complaints for which an insti- +tution did not comply with a final recommendation, +(14) Subparagraph 627.49(j)(vii) of the French +version of the Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Section +130 + +Page 140 +(vii) la compensation moyenne et la compensation +totale qui a été accordée relativement aux plaintes +reçues qui, selon lui, relevaient de son mandat; +(15) Section 627.49 of the Act is amended by +adding the following after paragraph (j): +(j.1) meet with the Commissioner annually; +(16) Paragraphs 627.49(l) and (m) of the Act are +replaced by the following: +(l) submit, every five years, to an evaluation of the +performance of its functions and activities that is con- +ducted, at the discretion of the Commissioner, by the +Commissioner or a third party in accordance with +terms of reference that are established by the external +complaints body in consultation with the Commis- +sioner; and +(m) meet any prescribed requirement. +131 Sections 627.5 to 627.52 of the Act are replaced +by the following: +Provision of information — external complaints body +627.52 An institution shall provide the external com- +plaints body with all information in its possession or con- +trol that relates to a complaint in respect of the institu- +tion without delay after the external complaints body no- +tifies it that the complaint has been received. +132 Paragraph 627.65(b) of the Act is replaced by +the following: +(b) the name of the external complaints body and the +manner in which that body may be contacted; and +133 Subsection 627.998 of the Act is amended by +adding “and” at the end of paragraph (n) and by +replacing paragraphs (o) and (p) with the follow- +ing: +(o) respecting the requirements to be met by the ex- +ternal complaints body. +134 Subsections 659(1.1) to (1.3) of the Act are re- +placed by the following: +Special audit +(1.1) The Commissioner may direct that a special audit +be made in accordance with any terms and conditions +that he or she considers appropriate if, in the opinion of +the Commissioner, it is required for the purposes of the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Sections 130-134 + +Page 141 +administration of the Financial Consumer Agency of +Canada Act and the consumer provisions, and may ap- +point for that purpose +(a) with respect to a bank or an authorized foreign +bank, a firm of accountants qualified under subsection +315(1); and +(b) with respect to the external complaints body, a +firm of accountants, as defined in section 313. +Report to Commissioner +(1.2) If a bank, an authorized foreign bank or the exter- +nal complaints body is the subject of a special audit, it +shall provide the Commissioner with the results of the +audit. +Expenses payable +(1.3) The expenses incurred in respect of any special au- +dit are payable by the bank, the authorized foreign bank +or the external complaints body that is the subject of the +audit. +135 Section 661 of the Act is replaced by the fol- +lowing: +Compliance agreement +661 The Commissioner may enter into an agreement, +called a “compliance agreement”, with a bank, an autho- +rized foreign bank or the external complaints body for +the purposes of implementing any measure that is de- +signed so as to further compliance by it with the con- +sumer provisions. +136 Subsections 661.1(2) to (4) of the Act are re- +placed by the following: +Directions — external complaints body +(1.1) If, in the opinion of the Commissioner, the external +complaints body fails, or there are reasonable grounds to +believe that it will fail, to comply with a compliance +agreement or any of paragraphs 627.49(b) to (m) or to +discharge its functions and perform its activities in a +manner that is consistent with the purpose set out in sec- +tion 627.471, the Commissioner may direct the external +complaints body to comply with them or to so discharge +its functions and perform its activities and to perform +any act that in the opinion of the Commissioner is neces- +sary to do so. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Sections 134-136 + +Page 142 +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +under subsection (1) or (1.1) unless the bank, authorized +foreign bank or person or the external complaints body is +provided with a reasonable opportunity to make repre- +sentations in respect of the matter. +Temporary direction +(3) If, in the opinion of the Commissioner, the length of +time required for representations to be made under sub- +section (2) might be prejudicial to the public interest, the +Commissioner may make a temporary direction with re- +spect to the matters referred to in subsection (1) or (1.1) +that has effect for a period of not more than 15 days. +Continued effect +(4) A temporary direction under subsection (3) continues +to have effect after the end of the 15-day period referred +to in that subsection if no representations are made to +the Commissioner within that period or, if representa- +tions have been made, the Commissioner notifies the +bank, authorized foreign bank, person or external com- +plaints body that the Commissioner is not satisfied that +there are sufficient grounds for revoking the direction. +137 Subsection 661.2(2) of the Act is replaced by +the following: +Court enforcement — external complaints body +(1.1) If the external complaints body contravenes or fails +to comply with a compliance agreement, any of para- +graphs 627.49(b) to (m) or a direction made under sub- +section 661.1(1.1) or (3), the Commissioner may, in addi- +tion to any other action that may be taken under this Act, +apply to a court for an order requiring the external com- +plaints body to comply with the compliance agreement or +the direction, cease the contravention or do any thing +that is required to be done, and on the application the +court may so order and make any other order it thinks fit. +Appeal +(2) An appeal from a decision of a court under subsec- +tion (1) or (1.1) lies in the same manner, and to the same +court, as an appeal from any other order of the court. +138 Section 974 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Sections 136-138 + +Page 143 +Not statutory instruments +974 An instrument issued or made under this Act and +directed to a single bank, bank holding company, autho- +rized foreign bank or person, other than a regulation +made under paragraph 627.998(o) or an order referred to +in section 499, is not a statutory instrument for the pur- +poses of the Statutory Instruments Act. +Transitional Provisions +Definitions +139 (1) The following definitions apply in this +section. +former external complaints body means an exter- +nal complaints body as defined in section 2 of the +Bank Act as it read before the day on which sec- +tion 128 of this Act comes into force. (ancien orga- +nisme externe de traitement des plaintes) +new external complaints body means the body cor- +porate designated under subsection 627.48(1) of +the Bank Act, as amended by section 129 of this +Act. (nouvel organisme externe de traitement des +plaintes) +Revocation of approval +(2) Any approval given to a former external com- +plaints body under subsection 627.48(1) of the +Bank Act, as it read immediately before the day +on which section 129 of this Act comes into force, +is revoked on the later of the day on which the +designation of the new external complaints body +takes effect and the day on which the former ex- +ternal complaints body resolves every complaint +pending before it. +Application before designation +(3) On the day on which section 129 of this Act +comes into force, sections 627.48 and 627.49 of the +Bank Act, as they read immediately before that +day, continue to apply in respect of former exter- +nal complaints bodies until the day on which the +designation of the new external complaints body +takes effect. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Amendments to the Act +Sections 138-139 + +Page 144 +Application on designation +(4) On the day on which the designation of the +new external complaints body takes effect, +(a) unless otherwise specified by the Commis- +sioner, a former external complaints body +shall continue the resolution of any complaint +pending before it; +(b) sections 627.48 and 627.49 of the Bank Act, as +they read immediately before the day on which +section 129 of this Act comes into force, contin- +ue to apply for the purposes of paragraph (a); +and +(c) the new external complaints body shall re- +solve all complaints that are not pending be- +fore any former external complaints body. +2001, c. 9 +Consequential Amendments to the +Financial Consumer Agency of +Canada Act +140 Section 2.1 of the Financial Consumer Agen- +cy of Canada Act is replaced by the following: +Supervision and protection +2.1 The purpose of this Act is to ensure that financial in- +stitutions, the external complaints body and payment +card network operators are supervised by an agency of +the Government of Canada so as to contribute to the pro- +tection of consumers of financial products and services +and the public, including by strengthening the financial +literacy of Canadians. +141 (1) The portion of paragraph 3(2)(a) of the +Act before subparagraph (i) is replaced by the +following: +(a) supervise financial institutions and the external +complaints body to determine whether they are in +compliance with +(2) Paragraph 3(2)(c.1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Transitional Provisions +Sections 139-141 + +Page 145 +(c.1) promote the adoption by the external com- +plaints body of policies and procedures designed to +implement the provisions, terms and conditions, un- +dertakings or directions referred to in paragraph (a); +(3) Paragraph 3(2)(d) of the Act is replaced by the +following: +(d) strengthen the financial literacy of Canadians and +promote consumer awareness about the obligations of +financial institutions and the external complaints body +under the consumer provisions applicable to them and +about all matters connected with the protection of +consumers of financial products and services; and +142 Subsection 14(1) of the Act is replaced by the +following: +Ownership +14 (1) No Commissioner, person appointed under sub- +section 4(4) or Deputy Commissioner shall hold, directly +or indirectly, any interest or right in any shares of any fi- +nancial institution, any bank holding company, any in- +surance holding company, the external complaints body +or any other body corporate, however created, carrying +on any business in Canada that is substantially similar to +any business carried on by any financial institution or the +external complaints body. +143 Subsection 16(1) of the Act is replaced by the +following: +No grant or gratuity to be made +16 (1) The Commissioner, a person appointed under +subsection 4(4), a Deputy Commissioner and any person +appointed under section 10 shall not accept or receive, di- +rectly or indirectly, any grant or gratuity from a financial +institution, a bank holding company, an insurance hold- +ing company or the external complaints body, or from a +director, officer or employee of any of them, and a finan- +cial institution, a bank holding company, an insurance +holding company and the external complaints body, and +any director, officer or employee of any of them, shall not +make or give any such grant or gratuity. +144 Subsection 17(1) of the Act is replaced by the +following: +Confidential information +17 (1) Subject to subsection (2) and except as otherwise +provided in this Act, information regarding the business +or affairs of a financial institution or of the external com- +plaints body or regarding persons dealing with a financial +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Consequential Amendments to the Financial Consumer Agency of Canada Act +Sections 141-144 + +Page 146 +institution or with the external complaints body that is +obtained by the Commissioner or by any person acting +under the Commissioner’s direction, in the course of the +exercise or performance of powers, duties and functions +referred to in subsections 5(1) and (2) and 5.1(2), and any +information prepared from that information, is confiden- +tial and shall be treated accordingly. +145 (1) Subsection 18(1) of the Act is replaced by +the following: +Commissioner to ascertain expenses +18 (1) The Commissioner shall, before December 31 in +each year, ascertain the total amount of expenses in- +curred during the immediately preceding fiscal year for +or in connection with the administration of this Act and +the consumer provisions — excluding the expenses in- +curred in connection with the objects described in sub- +section 3(3) — and the amounts of any prescribed cate- +gories of those expenses in relation to any prescribed +group of financial institutions and the external com- +plaints body. +(2) Subsection 18(3) of the Act is replaced by the +following: +Assessment +(3) As soon as possible after ascertaining the amounts +under subsections (1) and (1.1), the Commissioner shall +assess a portion of the total amount of expenses against +each financial institution and the external complaints +body to the extent and in the manner that the Governor +in Council may, by regulation, prescribe. +(3) Subsection 18(4) of the Act is replaced by the +following: +Interim assessment +(4) The Commissioner may, during each fiscal year, pre- +pare an interim assessment against any financial institu- +tion or the external complaints body. +(4) Subsection 18(5) of the Act is replaced by the +following: +Assessment is binding +(5) Every assessment and interim assessment is final and +conclusive and binding on the financial institution +against which it is made or the external complaints body, +as the case may be. +146 Paragraph 34(a) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Consequential Amendments to the Financial Consumer Agency of Canada Act +Sections 144-146 + +Page 147 +(a) in aggregate form, its conclusions on the compli- +ance, in that year, of financial institutions and the ex- +ternal complaints body with the consumer provisions +applicable to them; and +SOR/2021-181 +Related Amendments to the +Financial Consumer Protection +Framework Regulations +147 (1) The portion of section 16 of the Financial +Consumer Protection Framework Regulations +before paragraph (a) is replaced by the follow- +ing: +Requirements +16 For the purposes of paragraph 627.49(m) of the Act, +the following are prescribed requirements for the exter- +nal complaints body: +(2) Paragraphs 16(b) and (c) of the Regulations +are repealed. +(3) Section 16 of the Regulations is amended by +adding “and” at the end of paragraph (d), by +striking out “and” at the end of paragraph (e) +and by repealing paragraph (f). +DIVISION 2 +Private Sector Pension Plans +R.S., c. 32 (2nd Supp.) +Pension Benefits Standards Act, +1985 +148 (1) The definitions defined benefit provision, +defined contribution provision and variable benefit +in subsection 2(1) of the Pension Benefits Stan- +dards Act, 1985 are replaced by the following: +defined benefit provision means a provision of a pen- +sion plan under which pension benefits for a member are +determined in any way other than that described in para- +graph (a) of the definition defined contribution provi- +sion and that does not provide for a variable life benefit; +(disposition à prestations déterminées) +defined contribution provision means +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 1 Bank Act +Consequential Amendments to the Financial Consumer Agency of Canada Act +Sections 146-148 + +Page 148 +(a) a provision of a pension plan under which pension +benefits for a member are determined solely as a func- +tion of the amount of pension benefit that can be pro- +vided by +(i) contributions made by and on behalf of that +member, and +(ii) interest earnings and other gains and losses al- +located to that member, or +(b) a provision of a pension plan that provides for a +variable life benefit; (disposition à cotisations dé- +terminées) +variable benefit means a pension benefit payable in the +form of a variable payment out of the pension fund, but +does not include a variable life benefit; (prestation va- +riable) +(2) The definition cessation in subsection 2(1) of +the French version of the Act is replaced by the +following: +cessation S’agissant d’un régime de pension, s’entend +de sa cessation dans les cas visés par les paragraphes +29(1), (2), (2.1) et (4.2). (termination) +(3) Paragraphs (a) and (b) of the definition for- +mer member in subsection 2(1) of the Act are re- +placed by the following: +(a) except in sections 9.2 and 24, paragraph 28(1)(b.1) +and subsection 28(2.1), a person who, on or after Jan- +uary 1, 1987, has either ceased membership in the plan +or retired; +(b) in section 9.2, paragraph 28(1)(b.1) and subsection +28(2.1), a person who has either ceased membership in +the plan or retired and has not, before the termination +of the whole of the plan, +(i) transferred their pension benefit credit under +section 16.4, 16.91 or 26, +(ii) used their pension benefit credit to purchase a +life annuity under section 16.4, 16.91 or 26, or +(iii) had their pension benefits transferred to an- +other pension plan; or +(4) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Section +148 + +Page 149 +variable life benefit means a pension benefit whose +amount varies as a function of factors that include +(a) the amount or rate of return attributable to the in- +vestment of the assets of the fund from which the ben- +efit is paid, and +(b) the rate of mortality of the pool of persons who are +entitled to receive a benefit from that fund; (presta- +tion viagère variable) +149 Section 10.1 of the Act is amended by adding +the following after subsection (2): +Non-application — variable life benefit +(3) Subsection (2) does not apply with respect to an +amendment to reduce, as permitted or required under +the regulations, the amount of a variable life benefit. +150 Section 10.2 of the Act is amended by adding +the following after subsection (2): +Transfer from variable life benefit fund +(3) Subject to section 16.91 and subsection 29(12), the +administrator may transfer or permit the transfer of any +part of the assets of a variable life benefit fund estab- +lished under subsection 16.6(1) to another pension plan, +including a pension plan to which this Act does not ap- +ply, only with the Superintendent’s permission. +151 The Act is amended by adding the following +after section 16.5: +Variable Life Benefits +Fund and benefits +16.6 (1) Subject to the regulations, a pension plan may +(a) provide for the establishment within the pension +fund of a variable life benefit fund from which variable +life benefits are to be paid; and +(b) provide that a person referred to in subsection (2) +may, in order to receive variable life benefits, elect to +transfer to the variable life benefit fund any amounts +in either or both of the following accounts: +(i) their account in the pension fund maintained in +respect of a defined contribution provision, and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 148-151 + +Page 150 +(ii) their account in the pension fund maintained +for additional voluntary contributions. +Persons who may elect +(2) The following persons may make the election re- +ferred to in paragraph (1)(b): +(a) a member or former member who is entitled to an +immediate pension benefit under subsection 16(1) or +eligible to receive an immediate pension benefit under +subsection 16(2); +(b) a survivor who is entitled to pension benefits un- +der the pension plan. +Conditions on election +16.7 A person referred to in subsection 16.6(2) may elect +to transfer amounts to the variable life benefit fund only +if the prescribed conditions are met. +No accounts in fund +16.8 A variable life benefit fund does not contain indi- +vidual accounts for recipients of variable life benefits +and, for greater certainty, a reference in this Act to an ac- +count, made in relation to a defined contribution provi- +sion or a defined contribution plan, is not to be construed +as referring to amounts held within a variable life benefit +fund. +Termination +16.9 (1) This section, and not section 29, applies with +respect to the termination of a variable life benefit fund if +that termination includes only the termination of one or +more such funds and the whole of the plan is not being +terminated. +No partial termination +(2) A partial termination of a variable life benefit fund is +not permitted. +Termination by administrator +(3) Subject to subsection (4), a variable life benefit fund +is terminated only if the administrator of the pension +plan notifies the Superintendent — in writing or in the +form and manner, if any, that the Superintendent directs +— of the decision to terminate the fund and the date of +termination, not less than 60 days and not more than 180 +days before the date of termination. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Section +151 + +Page 151 +Declaration by Superintendent +(4) In the prescribed circumstances, the Superintendent +may declare a variable life benefit fund to be terminated +as of the date that the Superintendent considers appro- +priate. +Termination report +(5) On the termination of a variable life benefit fund, the +administrator shall file with the Superintendent — in the +form and manner, if any, that the Superintendent directs +— a termination report that contains the prescribed in- +formation and that is prepared by a person having the +prescribed qualifications. +Approval of termination report +(6) Assets of the variable life benefit fund may not be ap- +plied toward the provision of any benefits until the Su- +perintendent has approved the termination report. The +administrator may nevertheless pay variable life benefits, +as they fall due, to the persons entitled to them. +Transfer or purchase on termination +16.91 (1) On the termination of a variable life benefit +fund under section 16.9, a former member or survivor +who was receiving a variable life benefit from the fund is +entitled to +(a) transfer, for the purpose of making an election to +receive a variable benefit under section 16.2, the +amount of the aggregate value of their variable life +benefits at termination to an account maintained in +the pension plan in respect of a defined contribution +provision, if the pension plan provides for such an +election; +(b) transfer that amount to another pension plan, in- +cluding one referred to in any of paragraphs 26(5)(a) +to (c), if that other plan permits; +(c) transfer that amount to a retirement savings plan +of the prescribed kind for the former member or sur- +vivor, as the case may be; or +(d) use that amount to purchase an immediate or de- +ferred life annuity of the prescribed kind for the for- +mer member or survivor, as the case may be. +Aggregate value +(2) The aggregate value of a person’s variable life bene- +fits at termination is to be calculated in the prescribed +manner. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Section +151 + +Page 152 +Survivor +(3) For the purposes of paragraph (1)(a), a survivor may +make an election under section 16.2 as if they were a for- +mer member, but neither paragraph 16.2(2)(a) nor sec- +tion 16.3 apply with respect to the survivor. +Superintendent may direct winding-up +16.92 If a variable life benefit fund has been terminated +under section 16.9 and the Superintendent is of the opin- +ion that no action or insufficient action has been taken to +wind up the fund, the Superintendent may direct the ad- +ministrator to distribute the assets of the fund, and may +direct that any expenses incurred in connection with that +distribution be paid out of the fund, and the administra- +tor shall comply with any such direction without delay. +152 (1) Paragraphs 18(1)(a) and (b) of the Act are +replaced by the following: +(a) that no benefit provided under the plan is capable +of being assigned, charged, anticipated or given as se- +curity or confers on a member or former member, that +person’s personal representative or dependant or any +other person any right or interest in the benefit that is +capable of being assigned, charged, anticipated or giv- +en as security; +(b) that, except in the case of the unexpired period of +a guaranteed annuity, no benefit described in section +16 or 17 is capable of being surrendered or commuted +during the lifetime of the member or former member +or that person’s spouse or common-law partner or +confers on a member or former member, on that per- +son’s personal representative or dependant or on any +other person any right or interest in the benefit that is +capable of being surrendered or commuted during the +lifetime of the member or former member or that per- +son’s spouse or common-law partner; and +(2) Paragraphs 18(1)(b) and (c) of the Act are re- +placed by the following: +(b) that, except in the case of the unexpired period of +a guaranteed annuity or as provided in section 16.4 or +16.91 or subsection 29(12), no benefit described in sec- +tion 16 or 17 is capable of being surrendered or com- +muted during the lifetime of the member or former +member or that person’s spouse or common-law part- +ner or confers on a member or former member, on +that person’s personal representative or dependant or +on any other person any right or interest in the benefit +that is capable of being surrendered or commuted +during the lifetime of the member or former member +or that person’s spouse or common-law partner; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 151-152 + +Page 153 +(c) with respect to a person who has been a member +for a continuous period of at least two years, that, ex- +cept as provided in section 16.4, 16.91 or 26 or subsec- +tion 29(12), that person — if they are entitled to a ben- +efit described in section 16 or 17 or would be entitled +to the benefit if they retired or ceased membership in +the plan — is not permitted to withdraw any part of +their contributions to the plan, other than additional +voluntary contributions, in respect of any period of +membership in the plan on or after October 1, 1967 for +which they are entitled to the benefit, and that any +pension fund moneys attributable to those contribu- +tions shall be applied under the terms of the plan to- +ward the payment of the benefit. +153 (1) The portion of subsection 26(1) of the +French version of the Act before paragraph (a) is +replaced by the following: +Transfert avant l’admissibilité à la retraite +26 (1) Le participant dont la participation a pris fin +avant qu’il n’ait droit à la prestation visée au paragraphe +16(2), ou son survivant, dans le cas où le participant +meurt avant d’y avoir droit, peut, s’il informe l’adminis- +trateur de son intention, en la forme réglementaire, dans +les quatre-vingt-dix jours suivant l’événement en cause, +ou si le surintendant accorde un délai supplémentaire au +titre de l’alinéa 28(1)d), dans les soixante jours suivant la +remise du relevé visé par cet alinéa ou, si sa participation +prend fin en raison de la cessation totale du régime de +pension, dans les soixante jours suivant la remise du re- +levé visé à l’alinéa 28(2.1)b) : +(2) The portion of subsection 26(1) of the English +version of the Act after paragraph (c) is replaced +by the following: +if the member or the survivor notifies the administrator +of that desire, in the prescribed form and within 90 days +after the cessation of membership or the member’s death +(or, if the Superintendent allows a longer period under +paragraph 28(1)(d), within 60 days after the administra- +tor has given the written statement under that para- +graph) — or, if the member ceases to be a member be- +cause the whole of the pension plan is terminated, within +60 days after the administrator has given the written +statement under paragraph 28(2.1)(b) — and the admin- +istrator shall without delay take any necessary action to +give effect to the notification. +154 Section 27 of the Act is amended by adding +the following after subsection (3): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 152-154 + +Page 154 +Variable life benefits +(4) The application of subsections (1) to (3) with respect +to variable life benefits may be adapted, restricted or ex- +cluded under the regulations. +155 (1) The portion of paragraph 28(1)(b.1) of the +Act before subparagraph (i) is replaced by the +following: +(b.1) that each former member of the plan and the +former member’s spouse or common-law partner, as +well as each survivor who is entitled to pension bene- +fits under the plan, will be given, in the prescribed cir- +cumstances and manner and within six months — or +any longer period permitted by the Superintendent — +after the end of each year of operation of the plan, a +written statement showing +(2) The portion of paragraph 28(1)(b.1) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b.1) that, other than with respect to variable life ben- +efits, each former member of the plan and the former +member’s spouse or common-law partner, as well as +each survivor who is entitled to pension benefits under +the plan, will be given, in the prescribed circum- +stances and manner and within six months — or any +longer period permitted by the Superintendent — after +the end of each year of operation of the plan, a written +statement showing +(3) Section 28 of the Act is amended by adding the +following after subsection (2): +Variable life benefit fund +(2.01) A pension plan with a variable life benefit fund +shall provide that each former member and survivor who +is receiving a variable life benefit from the fund, as well +the spouse or common-law partner of each such former +member, will be given the prescribed information in the +prescribed circumstances and manner and within the +prescribed period or within any longer period permitted +by the Superintendent. +(4) Subsection 28(2.1) of the Act is replaced by the +following: +Information on plan termination +(2.1) A pension plan shall provide that if the whole of the +plan is terminated, the administrator shall give to each +member and former member and to the spouse or com- +mon-law partner of each member and former member, +as well as to each survivor who is entitled to pension ben- +efits under the plan, a written statement, in the pre- +scribed form, informing them of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 154-155 + +Page 155 +(a) the termination of the plan, within 30 days after +the termination or any longer period permitted by the +Superintendent; and +(b) the member’s, former member’s or survivor’s pen- +sion benefits and other benefits payable under the +plan, within 120 days after the termination or any +longer period that the Superintendent may allow. +(5) Section 28 of the Act is amended by adding the +following after subsection (2.1): +Information — termination of variable life benefit fund +(2.2) A pension plan with a variable life benefit fund +shall provide that, if the fund is terminated under section +16.9, the administrator shall give to each former member +and survivor who is receiving a variable life benefit from +the fund, as well as to the spouse or common-law partner +of each such former member, a written statement, in the +prescribed form, that +(a) informs them of the termination of the fund, with- +in 30 days after the termination or any longer period +permitted by the Superintendent; and +(b) provides them with the prescribed information, +within 120 days after the termination or any longer pe- +riod permitted by the Superintendent. +156 (1) Subsection 29(6.1) of the French version +of the Act is replaced by the following: +Obligation de l’employeur +(6.1) S’il y a cessation totale d’un régime de pension +autre qu’un régime à cotisations négociées, l’employeur +est tenu de verser au fonds de pension, conformément +aux règlements, la somme, calculée périodiquement +conformément aux règlements, qui est nécessaire pour +que soient acquittées toutes les obligations du régime à +l’égard des prestations de pension déterminées à la date +de la cessation. +(2) Subsections 29(6.3) and (6.4) of the French ver- +sion of the Act are replaced by the following: +Paiement en trop +(6.3) À la liquidation du régime de pension, s’il reste +dans le fonds de pension un solde qui excède la somme +nécessaire pour permettre au régime de s’acquitter de +toutes ses obligations à l’égard des prestations de pen- +sion déterminées à la date de la cessation, la partie du +solde qui est, selon les règlements, attribuable aux paie- +ments effectués par l’employeur sous le régime du +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 155-156 + +Page 156 +paragraphe (6.1) ne constitue pas un excédent et, sous ré- +serve du paragraphe (7), ce dernier a droit de la recou- +vrer. +Liquidation ou faillite +(6.4) En cas de liquidation du régime de pension ou de +liquidation, de cession de biens ou de faillite de l’em- +ployeur, est immédiatement exigible la somme nécessaire +pour permettre au régime de s’acquitter de toutes ses +obligations à l’égard des prestations de pension détermi- +nées à la date de la cessation. +(3) Section 29 of the Act is amended by adding the +following after subsection (11): +Variable life benefits — transfer or purchase +(12) If a variable life benefit fund has been terminated as +part of a termination under this section, a former mem- +ber or survivor who was receiving a variable life benefit +from the fund is entitled to +(a) transfer the amount of the aggregate value of their +variable life benefits at termination, calculated in the +prescribed manner, to another pension plan, including +one referred to in any of paragraphs 26(5)(a) to (c), if +that other plan permits; +(b) transfer that amount to a retirement savings plan +of the prescribed kind for the former member or sur- +vivor, as the case may be; or +(c) use that amount to purchase an immediate or de- +ferred life annuity of the prescribed kind for the for- +mer member or survivor, as the case may be. +157 (1) Paragraph 36(2)(b) of the Act is replaced +by the following: +(b) any money withdrawn from a pension fund under +section 16.4, 16.91 or 26 or subsection 29(12) +(2) The portion of subsection 36(3) of the Act be- +fore paragraph (a) is replaced by the following: +Exception +(3) Subsection (2) does not apply to prevent the assign- +ment of a right or interest in a pension benefit, or in a life +annuity of the prescribed kind resulting from a transfer +or purchase under section 26, if the assignment +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 156-157 + +Page 157 +(3) The portion of subsection 36(3) of the Act be- +fore paragraph (a) is replaced by the following: +Exception +(3) Subsection (2) does not apply to prevent the assign- +ment of a right or interest in a pension benefit, or in a life +annuity of the prescribed kind resulting from a transfer +or purchase under section 16.4, 16.91 or 26 or subsection +29(12), if the assignment +(4) Paragraphs 36(4)(a) and (b) of the Act are re- +placed by the following: +(a) to surrender or commute a benefit, or any right or +interest in the benefit, or +(b) to surrender or commute benefits payable as a re- +sult of a transfer or purchase under section 26 +(5) Paragraph 36(4)(b) of the Act is replaced by +the following: +(b) to surrender or commute benefits payable as a re- +sult of a transfer or purchase under section 16.4, 16.91 +or 26 or subsection 29(12) +158 Subsection 39(1) of the Act is amended by +adding the following after paragraph (k.2): +(k.3) respecting variable life benefits and variable life +benefit funds; +(k.4) respecting the manner in which the actuarial +present value of variable life benefits is to be calculat- +ed; +2012, c. 16 +Pooled Registered Pension Plans +Act +159 (1) The definition member in subsection 2(1) +of the Pooled Registered Pension Plans Act is re- +placed by the following: +member means a person who holds an account with, or +who is entitled to receive a variable life payment under, a +pooled registered pension plan. (participant) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pension Benefits Standards Act, 1985 +Sections 157-159 + +Page 158 +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +variable life payment means a periodic amount that a +member is entitled to receive under a pooled registered +pension plan and that varies as a function of factors that +include +(a) the amount or rate of return attributable to the in- +vestment of the assets of the fund from which the pay- +ment is made; and +(b) the rate of mortality of the pool of persons who are +entitled to receive payments from that fund. (paie- +ment viager variable) +variable life payment credit, in relation to a member, +means the aggregate value at a particular time of the +variable life payments that the member is entitled to re- +ceive under a pooled registered pension plan, calculated +in the prescribed manner. (somme des paiements via- +gers variables) +160 Section 3 of the Act is replaced by the follow- +ing: +Purpose +3 The purpose of this Act is to provide a legal framework +for the establishment and administration of a type of +pension plan that is accessible to employees and self-em- +ployed persons and that pools funds to achieve lower +costs in relation to investment management and plan ad- +ministration. +161 Section 4 of the Act is replaced by the follow- +ing: +Application of Act +4 This Act applies in respect of a member of a pooled +registered pension plan who +(a) is employed, other than in one of the territories, in +included employment by an employer that participates +in the plan; +(b) is employed in included employment in a territory +or is a self-employed person in a territory; or +(c) is part of a prescribed class of members. +162 Section 17 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 159-162 + +Page 159 +Records +17 An administrator of a pooled registered pension plan +must keep records that are sufficient to allow a member’s +share of the assets of the plan, as well as a member’s vari- +able life payments and variable life payment credit, to be +determined. +163 Subsections 22(4) and (5) of the Act are re- +placed by the following: +Manner of investing +(4) The administrator must invest the funds in members’ +accounts and in a variable life payment fund, and must +do so in a manner that a reasonable and prudent person +would apply in respect of a portfolio of investments ap- +propriate for retirement savings. +Investment manager +(5) The administrator is entitled to engage the services of +any investment manager it chooses for the purposes of +investing the funds in members’ accounts or in a variable +life payment fund. +164 Subsection 23(1) of the Act is replaced by the +following: +Investment choices +23 (1) A pooled registered pension plan may permit a +member to make investment choices with respect to +funds in their account from among the investment op- +tions offered by the administrator. +165 Section 25 of the Act is replaced by the fol- +lowing: +Prohibition — investment choices +25 The administrator must not change an investment +choice made by a member under section 23 except on the +request of the member or in the circumstances specified +in the regulations. +166 (1) Subsection 43(1) of the Act is replaced by +the following: +Transfer of assets to new plan +43 (1) An employer that provides a pooled registered +pension plan to a class of employees and enters into a +contract with an administrator to provide a new pooled +registered pension plan to that class must cause the as- +sets of the former plan, other than any assets in a vari- +able life payment fund, to be transferred to the new plan +and must provide the notification referred to in subsec- +tion 41(2) to the employees in that class. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 162-166 + +Page 160 +(2) Subsection 43(3) of the Act is replaced by the +following: +Costs +(3) The employer is responsible for all of the costs in re- +lation to the transfer of assets under subsection (1) from +one pooled registered pension plan to another. +167 Section 44 of the Act is replaced by the fol- +lowing: +Termination of membership +44 A member of a pooled registered pension plan, other +than one who has become a member under section 39 or +40 or who is entitled to receive variable life payments un- +der the plan, may terminate their membership in the +plan by notifying the administrator. +168 (1) Paragraph 47(1)(a) of the Act is replaced +by the following: +(a) the funds in a member’s account with the plan and +a member’s variable life payments, as well as any in- +terest or right in those funds or payments, are not ca- +pable of being transferred, charged, attached, antici- +pated or given as security and that any transaction ap- +pearing to do so is void or, in Quebec, null; +(2) Paragraphs 47(1)(c) and (d) of the Act are re- +placed by the following: +(c) a member is not permitted to withdraw the funds +in their account or in a variable life payment fund; +(d) an administrator is not permitted to withdraw the +funds from a member’s account or from a variable life +payment fund; and +(e) a member’s variable life payments, as well as an +interest or right in those payments, are not capable of +being surrendered or, subject to section 51.6 and sub- +section 62(12), commuted. +169 The Act is amended by adding the following +after section 51: +Variable Life Payments +Fund and payments +51.1 Subject to the regulations, a pooled registered pen- +sion plan may +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 166-169 + +Page 161 +(a) provide for the establishment, as part of the plan, +of a variable life payment fund from which variable +life payments are to be paid; and +(b) provide that a member who has reached the pre- +scribed age fixed for the purposes of this paragraph +may, in order to receive variable life payments, elect to +transfer any funds in their account to the variable life +payment fund. +Conditions on election +51.2 A member referred to in paragraph 51.1(b) may +elect to transfer funds to the variable life payment fund +only if the prescribed conditions are met. +No accounts in fund +51.3 A variable life payment fund does not contain indi- +vidual accounts for members and, for greater certainty, a +reference in this Act to a member’s account is not to be +construed as referring to funds held within a variable life +payment fund. +Transfer from variable life payment fund +51.4 Subject to section 51.6 and subsection 62(12), the +administrator may transfer or permit the transfer of any +part of the assets of a variable life payment fund to any +other pension plan, including another pooled registered +pension plan or a pension plan not under federal legisla- +tive authority, only with the Superintendent’s permis- +sion. +Termination +51.5 (1) This section applies with respect to the termi- +nation of a variable life payment fund in the case where +the pooled registered pension plan is not being terminat- +ed. +Declaration by Superintendent +(2) In the prescribed circumstances, the Superintendent +may declare a variable life payment fund to be terminat- +ed as of the date that the Superintendent considers ap- +propriate. +Notification — employers and members +(3) An administrator must, not less than 60 and not more +than 180 days before the day on which it terminates a +variable life payment fund, provide written notification +of the termination to each employer that participates in +the plan, each member of the plan and the spouse or +common-law partner of each member. The notice must +specify the date of the termination. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Section +169 + +Page 162 +Non-application +(4) Subsection (3) does not apply with respect to a +spouse or common-law partner of a person who is enti- +tled to receive variable life payments +(a) as a result of the person being a survivor of a de- +ceased member; or +(b) under section 53 as the result of divorce, annul- +ment, separation or breakdown of a common-law +partnership. +Notification — Superintendent +(5) An administrator must, not less than 60 and not more +than 180 days before the day on which it terminates a +variable life payment fund, notify the Superintendent of +the termination. The notice must specify the date of the +termination and be in the form and manner directed by +the Superintendent. +Termination report +(6) On the termination of a variable life payment fund, +the administrator must file with the Superintendent, in +the form and manner that the Superintendent may di- +rect, a termination report that contains the prescribed in- +formation and that is prepared by a person having the +prescribed qualifications. +Approval of termination report +(7) Assets of the variable life payment fund must not be +used or transferred for any purpose until the Superinten- +dent has approved the termination report, except that the +administrator of the plan may make variable life pay- +ments, as they fall due, to the members entitled to re- +ceive them. +Transfer or purchase on termination +51.6 On the termination of a variable life payment fund +under section 51.5, a member who was receiving variable +life payments from the fund is entitled to +(a) transfer, for the purpose of making an election to +receive variable payments under section 48, their vari- +able life payment credit to an account with the pooled +registered pension plan, if the plan provides for such +an election; +(b) transfer their variable life payment credit to an- +other pooled registered pension plan or another pen- +sion plan, if that other plan permits; +(c) transfer their variable life payment credit to a re- +tirement savings plan of the prescribed kind for the +member; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Section +169 + +Page 163 +(d) use their variable life payment credit to purchase +an immediate or deferred life annuity of the pre- +scribed kind for the member. +Superintendent may direct winding-up +51.7 If a variable life payment fund has been terminated +under section 51.5 and the Superintendent is of the opin- +ion that no action or insufficient action has been taken to +wind up the fund, the Superintendent may direct the ad- +ministrator to distribute the assets of the fund, and may +direct that any expenses incurred in connection with that +distribution be paid out of the fund, and the administra- +tor must comply with any such direction without delay. +170 (1) Subsection 53(2) of the Act is replaced by +the following: +Funds in member’s account +(2) Subject to subsection (3), the funds in the account of +a member of a pooled registered pension plan — and, +subject to subsection (4.1) and the regulations, a mem- +ber’s variable life payments and variable life payment +credit — are, on divorce, annulment, separation or break- +down of common-law partnership, subject to provincial +law relating to the distribution of property. +Non-application of Act +(2.1) A member’s variable life payments and variable life +payment credit that are subject to provincial law relating +to the distribution of property under this section are not +subject to the provisions of this Act relating to the valua- +tion or distribution of variable life payments and variable +life payment credits, as the case may be. +(2) Section 53 of the Act is amended by adding the +following after subsection (4): +Power to assign +(4.1) A member of a pooled registered pension plan may +assign all or part of their variable life payments or vari- +able life payment credit to their spouse, former spouse, +common-law partner or former common-law partner, ef- +fective as of divorce, annulment, separation or break- +down of the common-law partnership, as the case may +be. However, a subsequent spouse or common-law part- +ner of the assignee is not entitled to any variable life pay- +ments or variable life payment credit under the plan in +respect of that assigned portion. +(3) The portion of subsection 53(5) of the Act be- +fore paragraph (b) is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 169-170 + +Page 164 +Duty of administrator +(5) On divorce, annulment, separation or breakdown of a +common-law partnership, if a court order or an agree- +ment between the parties provides for the distribution of +property between a member and their spouse, former +spouse or former common-law partner, the administra- +tor must determine and administer the member’s ac- +count, their variable life payments and their variable life +payment credit in the prescribed manner and in accor- +dance with the court order or the agreement, on receipt +of +(a) a written request from either the member or their +spouse, former spouse or former common-law partner +that all or part of the funds in the member’s account, +of their variable life payments or of their variable life +payment credit be distributed or administered in ac- +cordance with the court order or the agreement; and +(4) The portion of subsection 53(5) of the English +version of the Act after paragraph (b) is replaced +by the following: +However, in the case of a court order, the administrator +must not administer the member’s account, their variable +life payments or their variable life payment credit in ac- +cordance with the court order until all appeals from that +order have been finally determined or the time for ap- +pealing has expired. +171 Subsection 54(1) of the Act is amended by +adding the following after paragraph (b): +(b.1) a member who, while receiving variable life pay- +ments under the plan, retains an account with the plan +and who notifies the administrator of their intention +to transfer or use the funds in their account; +172 (1) The portion of paragraph 57(1)(b) of the +Act before subparagraph (i) is replaced by the +following: +(b) that, other than with respect to variable life pay- +ments, each member of the plan will be given, in the +prescribed circumstances and manner, and within 45 +days after the end of each year or any longer period +specified by the Superintendent, a written statement +showing +(2) Paragraphs 57(1)(d) and (e) of the Act are re- +placed by the following: +(d) that, if a member has provided notice under sec- +tion 44 or paragraph 54(1)(b.1) or is no longer +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 170-172 + +Page 165 +employed by an employer that is participating in the +plan, the administrator must give to the member a +statement in the prescribed form within 30 days after +the day on which the notice was provided or the em- +ployee’s employment with the employer ceased, or any +longer period permitted by the Superintendent; +(d.1) that, if the plan is terminated under section 62, +the administrator must give to the member a state- +ment in the prescribed form within 30 days after the +plan’s date of termination — or, if the member was re- +ceiving variable life payments under the plan, within +120 days after that date — or any longer period permit- +ted by the Superintendent; and +(e) that, in the case of a member’s death, the adminis- +trator must give — to the survivor, if there is one, to +the member’s designated beneficiary, if the adminis- +trator has been notified of the designation and there is +no survivor, or, in every other case, to the executor or +administrator of the member’s estate or to the liquida- +tor of the member’s succession — a statement in the +prescribed form within 30 days after the day on which +the administrator received notice of the death or any +longer period permitted by the Superintendent. +173 The Act is amended by adding the following +after section 57: +Variable life payment fund +57.1 (1) A pooled registered pension plan with a vari- +able life payment fund must provide that each person +who is receiving variable life payments from the fund will +be given the prescribed information in the prescribed cir- +cumstances and manner, within the prescribed period or +any longer period permitted by the Superintendent. +Information — termination of variable life payment +fund +(2) A pooled registered pension plan with a variable life +payment fund must provide that, if the fund is terminat- +ed under section 51.5, the administrator must, within 120 +days after the termination or any longer period permitted +by the Superintendent, give to each person who is receiv- +ing variable life payments from the fund a statement in +the prescribed form that contains the prescribed infor- +mation. +174 Subsections 62(10) and (11) of the Act are re- +placed by the following: +Assets not to be used or transferred +(10) Assets of the pooled registered pension plan must +not be used or transferred for any purpose until the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 172-174 + +Page 166 +Superintendent has approved the termination report. +However, the administrator of the plan may make vari- +able payments and variable life payments, as they fall +due, to any persons entitled to receive them. +Superintendent may direct winding-up +(11) If a pooled registered pension plan has been termi- +nated and the Superintendent is of the opinion that no +action or insufficient action has been taken to wind up +the plan, the Superintendent may direct the administra- +tor to distribute the funds in the members’ accounts and +in any variable life payment fund and may direct that any +expenses incurred in connection with that distribution be +paid out of the members’ accounts or the variable life +payment fund, as the case may be, and the administrator +must comply with that direction without delay. +Variable life payments — transfer or purchase +(12) On the termination of a pooled registered pension +plan, a member who was receiving a variable life pay- +ment under the plan is entitled to +(a) transfer their variable life payment credit to anoth- +er pooled registered pension plan or another pension +plan, if that other plan permits; +(b) transfer their variable life payment credit to a re- +tirement savings plan of the prescribed kind for the +member; or +(c) use their variable life payment credit to purchase +an immediate or deferred life annuity of the pre- +scribed kind for the member. +175 Paragraphs 72(a) and (b) of the Act are re- +placed by the following: +(a) any funds in an account with a pooled registered +pension plan, any variable life payments or a right or +interest in those funds or payments; or +(b) any funds withdrawn under section 50, 51.6 or 54 +or subsection 62(12), or a right or interest in those +funds. +176 Subsection 73(1) of the Act is amended by +striking out “or” at the end of paragraph (a) and +by replacing paragraph (b) with the following: +(a.1) a right or interest in a variable life payment; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 174-176 + +Page 167 +(b) a right or interest in any funds withdrawn under +section 50, 51.6 or 54 or subsection 62(12). +177 (1) Paragraphs 76(1)(e) to (h) of the Act are +replaced by the following: +(e) respecting the management and investment of +funds in members’ accounts and in a variable life pay- +ment fund, including the way in which the funds are to +be held; +(f) respecting the process by which investment op- +tions are offered by an administrator under section 23 +and choices among those options are made; +(g) respecting investment options offered by an ad- +ministrator under section 23; +(h) specifying the circumstances in which an adminis- +trator may change an investment choice made by a +member under section 23; +(2) Paragraphs 76(1)(q) and (r) of the Act are re- +placed by the following: +(p.1) respecting variable life payments and variable +life payment funds; +(p.2) prescribing the manner in which variable life +payment credits are to be determined and fixing the +time as of which the determination is to be made; +(q) respecting the transfer of funds by the administra- +tor from a pooled registered pension plan; +(r) respecting the distribution of the funds from a +pooled registered pension plan that is being wound +up; +R.S., c. H-6 +Consequential Amendment to the +Canadian Human Rights Act +178 Paragraph 15(1)(d.1) of the Canadian Hu- +man Rights Act is replaced by the following: +(d.1) the terms of any pooled registered pension plan +provide for variable payments, variable life payments +or the transfer of funds only at a fixed age under sec- +tions 48, 51.1 and 55, respectively, of the Pooled Regis- +tered Pension Plans Act; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 176-178 + +Page 168 +Coordinating Amendments +2019, c. 29 +179 (1) In this section, other Act means the Bud- +get Implementation Act, 2019, No. 1. +(2) If subsections 145(2) and (3) of the other Act +come into force before subsection 148(3) of this +Act, then, on the day on which that subsection +148(3) comes into force, paragraph (b) of the defi- +nition former member in subsection 2(1) of the +Pension Benefits Standards Act, 1985 is amended +by striking out “or” at the end of subparagraph +(ii) and by adding the following after that sub- +paragraph: +(ii.1) had a life annuity purchased for them that, +under section 17.2, satisfies all of the plan’s obliga- +tions with respect to their pension benefits or to +any other benefit or option referred to in paragraph +17(b), or +(3) If subsection 148(3) of this Act comes into +force before subsections 145(2) and (3) of the oth- +er Act, then those subsections 145(2) and (3) are +replaced by the following: +(2) Paragraph (b) of the definition former member +in subsection 2(1) of the Act is amended by strik- +ing out “or” at the end of subparagraph (ii) and +by adding the following after that subparagraph: +(ii.1) had a life annuity purchased for them that, +under section 17.2, satisfies all of the plan’s obliga- +tions with respect to their pension benefits or to +any other benefit or option referred to in paragraph +17(b), or +(4) If subsections 145(2) and (3) of the other Act +come into force on the same day as subsection +148(3) of this Act, then those subsections 145(2) +and (3) are deemed to have come into force +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Coordinating Amendments +Section +179 + +Page 169 +before that subsection 148(3) and subsection (2) +applies as a consequence. +Coming into Force +Order in council +180 (1) Sections 148 to 158 — other than subsec- +tions 148(2) and 152(1), section 153 and subsec- +tions 155(1) and (4), 156(1) and (2) and 157(2) and +(4) — come into force on a day to be fixed by or- +der of the Governor in Council. +Order in council +(2) Sections 159 to 178 come into force on a day to +be fixed by order of the Governor in Council. +DIVISION 3 +Measures Related to Money +Laundering and to Digital Assets and +Other Measures +SUBDIVISION A +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money +Laundering) and Terrorist +Financing Act +Amendments to the Act +181 Subsection 7.1(1) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing +Act is replaced by the following: +Disclosure +7.1 (1) Every person or entity referred to in section 5 +shall report to the Centre in accordance with the regula- +tions if the person or entity is required to make a disclo- +sure under +(a) section 83.1 of the Criminal Code; +(b) section 8 of the Regulations Implementing the +United Nations Resolutions on the Suppression of +Terrorism; +(c) an order or regulation made under the Special +Economic Measures Act; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 2 Private Sector Pension Plans +Coordinating Amendments +Sections 179-181 + +Page 170 +(d) subsection 7(2) of the Justice for Victims of Cor- +rupt Foreign Officials Act (Sergei Magnitsky Law). +182 The Act is amended by adding the following +after section 9.8: +Definition of agent or mandatary +9.9 In sections 9.91 to 9.93, agent or mandatary means +an agent or mandatary acting on behalf of a person or en- +tity referred to in paragraph 5(h) to provide any of the +services referred to in that paragraph. +Agent or mandatary +9.91 A person or entity referred to in paragraph 5(h) +shall +(a) not engage a person or entity who is referred to in +any of paragraphs 11.11(1)(a) to (f) as an agent or +mandatary; and +(b) cease engaging an agent or mandatary if they are a +person or entity referred to in any of those para- +graphs. +Duty to verify +9.92 A person or entity referred to in paragraph 5(h) +shall +(a) before engaging an agent or mandatary, verify +whether they are a person or entity referred to in any +of paragraphs 11.11(1)(a) to (f); and +(b) within 30 days after the second anniversary of the +most recent verification of an agent or mandatary un- +der this section, verify whether the agent or man- +datary, if they are acting on behalf of the person or en- +tity on that anniversary, is a person or entity referred +to in any of those paragraphs. +Agent or mandatary — criminal convictions +9.93 (1) A person or entity referred to in paragraph 5(h) +shall, in respect of an agent or mandatary, obtain and re- +view the documents referred to in subsection (2) +(a) before engaging the agent or mandatary; and +(b) within 30 days after the second anniversary of the +most recent review carried out in respect of the agent +or mandatary under this subsection, if the agent or +mandatary is acting on behalf of the person or entity +on that anniversary. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 181-182 + +Page 171 +Documents +(2) The documents to be obtained and reviewed are the +following: +(a) if the agent or mandatary is a person, a document +that sets out their record of criminal convictions, or +states that the person does not have one, that is issued +by a competent authority of — or an entity or authority +that is competent to issue the document in — the juris- +diction in which the person resides; or +(b) if the agent or mandatary is an entity, for each of +the chief executive officer, the president and the direc- +tors of the entity and for each person who owns or +controls, directly or indirectly, 20% or more of the en- +tity or the shares of the entity, a document that sets +out the person’s record of criminal convictions, or +states that the person does not have one, and that is +issued by a competent authority of — or an entity or +authority that is competent to issue the document in +— the jurisdiction in which the person resides. +Translation +(3) If any document referred to in this section is made in +a language other than English or French, the person or +entity shall also obtain and review a translation of it into +one of those languages that is attested to by a person who +is recognized as a certified translator either by a provin- +cial organization or body that is competent under provin- +cial law to issue such certifications or by an organization +or body in a foreign state that is competent under the +laws of that state to do so. +Retention +(4) The person or entity shall retain, for a prescribed pe- +riod and in the prescribed manner, any document ob- +tained under this section as well as any prescribed infor- +mation. +183 Section 11.1 of the Act is replaced by the fol- +lowing: +Registration requirement +11.1 Except as otherwise prescribed by regulation, every +person or entity referred to in paragraph 5(h) or (h.1), +those referred to in paragraph 5(l) that issue or sell mon- +ey orders to, or redeem them from, the public, and every +other person or entity that is referred to in section 5 and +that is prescribed must register with the Centre. +184 Subsection 11.11(2) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 182-184 + +Page 172 +Revocation of registration +(2) If a person or entity referred to in subsection (1) is +registered with the Centre, its registration is revoked as +of the day the person or entity becomes ineligible to reg- +ister under that subsection. If the Centre becomes aware +that a person’s or entity’s registration was revoked under +this subsection, it must provide, without delay, a written +notice of the revocation to that person or entity. +185 (1) Paragraphs 11.12(1)(b) and (c) of the Act +are replaced by the following: +(b) if the applicant is a person referred to in para- +graph 5(h) or (h.1), a document that sets out the per- +son’s record of criminal convictions, or states that the +person does not have one, that is issued by a compe- +tent authority of — or an entity or authority that is +competent to issue the document in — the jurisdiction +in which the person resides; +(c) if the applicant is an entity referred to in para- +graph 5(h) or (h.1), for each of the chief executive offi- +cer, the president and the directors of the entity and +for each person who owns or controls, directly or indi- +rectly, 20% or more of the entity or the shares of the +entity, a document that sets out the person’s record of +criminal convictions, or states that the person does +not have one, and that is issued by a competent au- +thority of — or an entity or authority that is competent +to issue the document in — the jurisdiction in which +the person resides; +(c.1) if the applicant is a person or entity referred to +in paragraph 5(h.1), the name and address for service +of a person who resides in Canada and who is autho- +rized to accept, on behalf of the person or entity, no- +tices that are served or caused to be served by the Cen- +tre under this Act; +(c.2) if the applicant is an entity, the prescribed infor- +mation in respect of the entity’s incorporation or for- +mation; and +(2) Section 11.12 of the Act is amended by adding +the following after subsection (1): +Translation +(1.1) If a document referred to in paragraph (1)(b) or (c) +is made in a language other than English or French, the +application shall include a translation of it into one of +those languages attested to by a person who is recognized +as a certified translator either by a provincial organiza- +tion or body that is competent under provincial law to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 184-185 + +Page 173 +issue such certifications or by an organization or body in +a foreign state that this competent under the laws of that +state to do so. +186 Subsection 11.13(2) of the Act is replaced by +the following: +Denial or revocation +(2) If the name or address for service of a person referred +to in paragraph 11.12(1)(c.1) changes, and an applicant +or registered person or entity who is or was required to +provide the information described in that paragraph does +not, within the period referred to in subsection (1), pro- +vide the Centre with the new name or address for service, +the Centre shall without delay after becoming aware of +that fact deny the application, or revoke the registration, +as the case may be, and shall, without delay, inform the +applicant or registered person or entity of the denial or +revocation. +187 The Act is amended by adding the following +after section 11.17: +Revocation — contravention +11.171 The Centre may revoke the registration of a per- +son or entity that contravenes subsection 62(2) or a no- +tice served under section 63.1 and shall, without delay, +inform the person or entity of the revocation. +188 Subsection 11.4(3) of the Act is replaced by +the following: +Precautions against disclosure +(3) In an appeal, the Court shall take every reasonable +precaution, including, when appropriate, conducting +hearings in private, to avoid the disclosure by the Court +or any person or entity of information referred to in sub- +section 55(1). However, the Court is not required to take +those precautions with respect to the appellant’s name +and operating name. +189 Subsection 11.42(4) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) there is a risk that a foreign state, a foreign entity +or a person or entity referred to in section 5 may be fa- +cilitating the financing of threats to the security of +Canada and, as a result, the Minister is of the opinion +that there could be an adverse impact on the integrity +of the Canadian financial system or a reputational risk +to that system. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 185-189 + +Page 174 +190 Section 53.2 of the Act is replaced by the fol- +lowing: +Limitation +53.2 (1) The Director shall disclose under subsection +53.1(1) information that would directly or indirectly iden- +tify any person or entity only if +(a) the person or entity is a foreign entity, as defined +in section 11.41; +(b) the person or entity is one referred to in section 5; +or +(c) the information is requested for the purpose of +carrying out the Minister’s powers and duties under +section 11.7. +Clarification +(2) For greater certainty, if information referred to in +subsection (1) that would directly or indirectly identify +any person or entity, other than one referred to in para- +graph (1)(a) or (b), is contained in a document, whether +in written form or in any other form, that is otherwise re- +quired to be disclosed under subsection 53.1(1), the Di- +rector shall provide the document with that information +excluded. +191 The Act is amended by adding the following +after section 53.3: +Information — assessment of risks +53.31 (1) For the purpose of assessing risks to the in- +tegrity of the Canadian financial system that may arise +from the grant, revocation, suspension or amendment of +an approval, the Minister, officers of the Department of +Finance, the Director and the Superintendent of Finan- +cial Institutions may disclose to each other, and collect +from each other, any information that relates both to the +approval and to money laundering activities or terrorist +financing activities. +Limitation — Director +(2) The Director may disclose information under subsec- +tion (1) only if it relates to compliance with Part 1 or 1.1. +Definition of approval +(3) In subsection (1), approval has the same meaning as +in section 973 of the Bank Act, section 1016 of the Insur- +ance Companies Act and section 527.2 of the Trust and +Loan Companies Act. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 190-191 + +Page 175 +192 The Act is amended by adding the following +after section 53.31: +National security or integrity of financial system +53.32 (1) For the purpose of assisting the Minister in +determining whether to grant, revoke, suspend or amend +an approval or in exercising the Minister’s powers or per- +forming the Minister’s functions and duties under any of +sections 32 to 47 and 96 of the Retail Payment Activities +Act, the Director may, at the request of the Minister or an +officer of the Department of Finance, disclose to the Min- +ister or the officer, as the case may be, any information +that is under the control of the Centre and that relates to +national security or to safeguarding the integrity of +Canada’s financial system. +Limitation +(2) Any information disclosed under subsection (1) may +be used by the recipient only for the purpose of deciding +whether to grant, revoke, suspend or amend an approval +or in the exercise of the powers, or the performance of +the functions and duties, referred to in subsection (1). +Records +(3) The Director shall cause to be kept a record of any re- +quest for information referred to in subsection (1) and of +any information that is disclosed under that subsection. +Definition of approval +(4) In this section, approval has the same meaning as in +section 973 of the Bank Act, section 1016 of the Insurance +Companies Act and section 527.2 of the Trust and Loan +Companies Act. +193 (1) The portion of subsection 55(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Disclosure by Centre prohibited +55 (1) Subject to subsections (3) and (6.1), sections 52, +53.1, 53.31 to 53.5, 55.1, 56.1 and 56.2, subsection 58(1) +and sections 58.1, 65 to 65.1 and 68.1 of this Act and to +subsection 12(1) of the Privacy Act, the Centre shall not +disclose the following: +(2) Paragraph 55(7)(a) of the Act is replaced by +the following: +(a) the name of any person or entity that is involved in +the transaction, attempted transaction, importation or +exportation or of any person or entity acting on their +behalf; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 192-193 + +Page 176 +(a.1) the date of birth, gender, country of residence +and nature of the occupation or business of a person +referred to in paragraph (a), any alias that they use or +have used and the name and business address of their +employer; +(a.2) the nature of the principal business of an entity +referred to in paragraph (a), the entity’s registration or +incorporation number and the jurisdiction and coun- +try of issue of that number; +(a.3) the following information in respect of a person +or entity referred to in paragraph (a): +(i) their address, telephone number and electronic +mail address, +(ii) any identification number assigned to them by +a person or entity who made a report referred to in +subsection (1), +(iii) the Uniform Resource Locator of their website, +and +(iv) the type of document or other information +used to identify or verify their identity, the jurisdic- +tion and country of issue of the document and the +number of the document or the number associated +with the information; +(3) Paragraphs 55(7)(c) to (d.1) of the Act are re- +placed by the following: +(b.1) the purpose of the transaction, attempted trans- +action, importation or exportation; +(c) in the case of an importation or exportation, the +amount and type of currency or monetary instru- +ments; +(c.1) in the case of a transaction or attempted trans- +action, +(i) the amount and type of currency, monetary in- +struments or virtual currency involved, or +(ii) if no currency, monetary instruments or virtual +currency is involved, the value of the transaction or +attempted transaction or the type and value of the +funds or other remittances that are the subject of +the transaction or attempted transaction; +(c.2) the rate of exchange used in relation to the +transaction, attempted transaction, importation or ex- +portation; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +193 + +Page 177 +(d) in the case of a transaction or attempted transac- +tion, +(i) the manner in which the transaction was con- +ducted or the attempted transaction was to be con- +ducted, +(ii) any transaction number, account number, insti- +tution number, branch number or similar identify- +ing number involved, +(iii) the date on which any account involved is +opened or closed, as well as its status, +(iv) the posting date, +(v) any identification number assigned to a person +or entity referred to in paragraph (a) as part of the +transaction or attempted transaction, and +(vi) the bank identification code or business entity +identifier of any person or entity referred to in +paragraph (a) that is a member of the Society for +Worldwide Interbank Financial Telecommunica- +tion; +(d.1) in the case of a transaction or attempted trans- +action involving virtual currency or an electronic +funds transfer as defined in the Proceeds of Crime +(Money Laundering) and Terrorist Financing Regu- +lations, transaction identifiers, including sending and +receiving addresses, and any user name of a person or +entity referred to in paragraph (a); +(4) Subsection 55(7) of the Act is amended by +adding the following after paragraph (d.2): +(d.3) in the case of a transaction or attempted trans- +action that, in whole or in part, is conducted online, +the type of device used to conduct the transaction or +attempted transaction, as well as the date and time of +the transaction or attempted transaction; +(d.4) in the case of a transaction, whether it was com- +pleted or not; +(d.5) in the case of an incomplete transaction or an +attempted transaction, the reason it was not complet- +ed; +(5) Subsection 55(7) of the Act is amended by +adding the following after paragraph (h): +(h.1) in the case of a transaction or attempted trans- +action involving an electronic funds transfer as +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +193 + +Page 178 +defined in the Proceeds of Crime (Money Laundering) +and Terrorist Financing Regulations, any informa- +tion in respect of the relationships that exist between +any persons or entities connected in any way to the +transaction or attempted transaction, including any +person or entity that initiates or may benefit from it; +194 (1) Subsection 55.1(1) of the Act is amended +by striking out “and” at the end of paragraph (d), +by adding “and” at the end of paragraph (e) and +by adding the following after paragraph (e): +(f) the Office of the Superintendent of Financial Insti- +tutions, if the Centre also has reasonable grounds to +suspect that the information is relevant to the exercise +of the powers or the performance of the duties and +functions of the Superintendent under the Office of +the Superintendent of Financial Institutions Act. +(2) Paragraph 55.1(3)(a) of the Act is replaced by +the following: +(a) the name of any person or entity that is involved in +the transaction, attempted transaction, importation or +exportation or of any person or entity acting on their +behalf; +(a.1) the date of birth, gender, country of residence +and nature of the occupation or business of a person +referred to in paragraph (a), any alias that they use or +have used and the name and business address of their +employer; +(a.2) the nature of the principal business of an entity +referred to in paragraph (a), the entity’s registration or +incorporation number and the jurisdiction and coun- +try of issue of that number; +(a.3) the following information in respect of a person +or entity referred to in paragraph (a): +(i) their address, telephone number and electronic +mail address, +(ii) any identification number assigned to them by +a person or entity who made a report referred to in +subsection 55(1), +(iii) the Uniform Resource Locator of their website, +and +(iv) the type of document or other information +used to identify or verify their identity, the jurisdic- +tion and country of issue of the document and the +number of the document or the number associated +with the information; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 193-194 + +Page 179 +(3) Paragraphs 55.1(3)(c) to (d.1) of the Act are re- +placed by the following: +(b.1) the purpose of the transaction, attempted trans- +action, importation or exportation; +(c) in the case of an importation or exportation, the +amount and type of currency or monetary instru- +ments; +(c.1) in the case of a transaction or attempted trans- +action, +(i) the amount and type of currency, monetary in- +struments or virtual currency involved, or +(ii) if no currency, monetary instruments or virtual +currency is involved, the value of the transaction or +attempted transaction or the type and value of the +funds or other remittances that are the subject of +the transaction or attempted transaction; +(c.2) the rate of exchange used in relation to the +transaction, attempted transaction, importation or ex- +portation; +(d) in the case of a transaction or attempted transac- +tion, +(i) the manner in which the transaction was con- +ducted or the attempted transaction was to be con- +ducted, +(ii) any transaction number, account number, insti- +tution number, branch number or similar identify- +ing number involved, +(iii) the date on which any account involved is +opened or closed, as well as its status, +(iv) the posting date, +(v) any identification number assigned to a person +or entity referred to in paragraph (a) as part of the +transaction or attempted transaction, and +(vi) the bank identification code or business entity +identifier of any person or entity referred to in +paragraph (a) that is a member of the Society for +Worldwide Interbank Financial Telecommunica- +tion; +(d.1) in the case of a transaction or attempted trans- +action involving virtual currency or an electronic +funds transfer as defined in the Proceeds of Crime +(Money Laundering) and Terrorist Financing Regu- +lations, transaction identifiers, including sending and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +194 + +Page 180 +receiving addresses, and any user name of a person or +entity referred to in paragraph (a); +(4) Subsection 55.1(3) of the Act is amended by +adding the following after paragraph (d.2): +(d.3) in the case of a transaction or attempted trans- +action that, in whole or in part, is conducted online, +the type of device used to conduct the transaction or +attempted transaction, as well as the date and time of +the transaction or attempted transaction; +(d.4) in the case of a transaction, whether it was com- +pleted or not; +(d.5) in the case of an incomplete transaction or an +attempted transaction, the reason it was not complet- +ed; +(5) Subsection 55.1(3) of the Act is amended by +adding the following after paragraph (h): +(h.1) in the case of a transaction or attempted trans- +action involving an electronic funds transfer as de- +fined in the Proceeds of Crime (Money Laundering) +and Terrorist Financing Regulations, any informa- +tion in respect of the relationships that exist between +any persons or entities connected in any way to the +transaction or attempted transaction, including any +person or entity that initiates or may benefit from it; +195 (1) Paragraph 56.1(5)(a) of the Act is replaced +by the following: +(a) the name of any person or entity that is involved in +the transaction, attempted transaction, importation or +exportation or of any person or entity acting on their +behalf; +(a.1) the date of birth, gender, country of residence +and nature of the occupation or business of a person +referred to in paragraph (a), any alias that they use or +have used and the name and business address of their +employer; +(a.2) the nature of the principal business of an entity +referred to in paragraph (a), the entity’s registration or +incorporation number and the jurisdiction and coun- +try of issue of that number; +(a.3) the following information in respect of a person +or entity referred to in paragraph (a): +(i) their address, telephone number and electronic +mail address, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 194-195 + +Page 181 +(ii) any identification number assigned to them by +a person or entity who made a report referred to in +subsection 55(1), +(iii) the Uniform Resource Locator of their website, +and +(iv) the type of document or other information +used to identify or verify their identity, the jurisdic- +tion and country of issue of the document and the +number of the document or the number associated +with the information; +(2) Paragraphs 56.1(5)(c) to (d.1) of the Act are re- +placed by the following: +(b.1) the purpose of the transaction, attempted trans- +action, importation or exportation; +(c) in the case of an importation or exportation, the +amount and type of currency or monetary instru- +ments; +(c.1) in the case of a transaction or attempted trans- +action, +(i) the amount and type of currency, monetary in- +struments or virtual currency involved, or +(ii) if no currency, monetary instruments or virtual +currency is involved, the value of the transaction or +attempted transaction or the type and value of the +funds or other remittances that are the subject of +the transaction or attempted transaction; +(c.2) the rate of exchange used in relation to the +transaction, attempted transaction, importation or ex- +portation; +(d) in the case of a transaction or attempted transac- +tion, +(i) the manner in which the transaction was con- +ducted or the attempted transaction was to be con- +ducted, +(ii) any transaction number, account number, insti- +tution number, branch number or similar identify- +ing number involved, +(iii) the date on which any account involved is +opened or closed, as well as its status, +(iv) the posting date, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +195 + +Page 182 +(v) any identification number assigned to a person +or entity referred to in paragraph (a) as part of the +transaction or attempted transaction, and +(vi) the bank identification code or business entity +identifier of any person or entity referred to in +paragraph (a) that is a member of the Society for +Worldwide Interbank Financial Telecommunica- +tion; +(d.1) in the case of a transaction or attempted trans- +action involving virtual currency or an electronic +funds transfer as defined in the Proceeds of Crime +(Money Laundering) and Terrorist Financing Regu- +lations, transaction identifiers, including sending and +receiving addresses, and any user name of a person or +entity referred to in paragraph (a); +(3) Subsection 56.1(5) of the Act is amended by +adding the following after paragraph (d.2): +(d.3) in the case of a transaction or attempted trans- +action that, in whole or in part, is conducted online, +the type of device used to conduct the transaction or +attempted transaction, as well as the date and time of +the transaction or attempted transaction; +(d.4) in the case of a transaction, whether it was com- +pleted or not; +(d.5) in the case of an incomplete transaction or an +attempted transaction, the reason it was not complet- +ed; +(4) Subsection 56.1(5) of the Act is amended by +adding the following after paragraph (h): +(h.1) in the case of a transaction or attempted trans- +action involving an electronic funds transfer as de- +fined in the Proceeds of Crime (Money Laundering) +and Terrorist Financing Regulations, any informa- +tion in respect of the relationships that exist between +any persons or entities connected in any way to the +transaction or attempted transaction, including any +person or entity that initiates or may benefit from it; +196 (1) Paragraph 58(1)(b) of the Act is replaced +by the following: +(b) conduct research into trends and developments in +the area of money laundering, the financing of terror- +ist activities and the financing of threats to the securi- +ty of Canada and into improved ways of detecting, pre- +venting +and +deterring +money +laundering, +the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 195-196 + +Page 183 +financing of terrorist activities and the financing of +threats to the security of Canada; and +(2) Paragraph 58(1)(c) of the Act is amended by +striking out “and” at the end of subparagraph +(ii.1) and by adding the following after subpara- +graph (ii.1): +(ii.2) the nature and extent of the financing, inside +and outside Canada, of threats to the security of +Canada, and +(3) Subparagraph 58(1)(c)(iii) of the English ver- +sion of the Act is replaced by the following: +(iii) measures that have been or might be taken to +detect, prevent and deter the money laundering — +as well as the financing of terrorist activities and +the financing of threats to the security of Canada — +inside or outside Canada, and the effectiveness of +those measures. +197 Subsection 58.1(2) of the Act is repealed. +198 The Act is amended by adding the following +after section 63: +Means of telecommunication +63.01 (1) For the purposes of sections 62 and 63, an au- +thorized person is considered to have entered a place +when accessing it remotely by a means of telecommuni- +cation. +Limitation — access by means of telecommunication +(2) An authorized person who enters remotely, by a +means of telecommunication, a place that is not accessi- +ble to the public shall do so with the knowledge of the +owner or person in charge of the place and shall be re- +motely in the place for no longer than the period neces- +sary for the purpose referred to in subsection 62(1). +199 Subsection 65(3) of the Act is repealed. +200 Subsection 73.13(1) of the English version of +the Act is replaced by the following: +Commission of violation +73.13 (1) Every contravention that is designated under +paragraph 73.1(1)(a) constitutes a violation and the per- +son or entity that commits the violation is liable to a +penalty determined in accordance with sections 73.1 and +73.11. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 196-200 + +Page 184 +201 Subsection 73.15(1) of the English version of +the Act is replaced by the following: +Payment of penalty +73.15 (1) If the person or entity pays the penalty pro- +posed in the notice of violation, the person or entity is +deemed to have committed the violation and proceedings +in respect of it are ended. +202 The Act is amended by adding the following +after section 77.1: +Threats and retaliation against employees +77.2 (1) Every person or entity that is an employer, that +acts on behalf of an employer or that is in a position of +authority in respect of an employee commits an offence if +the person or entity takes a disciplinary measure against, +demotes, terminates or otherwise adversely affects the +employment of an employee, or threatens to do so, +(a) with the intent to compel the employee to abstain +from fulfilling an obligation under this Act; or +(b) with the intent to retaliate against the employee +because the employee has fulfilled or taken steps to +fulfill any such obligation. +Punishment +(2) Every person or entity that commits an offence under +subsection (1) +(a) is guilty of an offence punishable on summary con- +viction; or +(b) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than five years. +Offence — structured financial transactions +77.3 (1) Every person or entity commits an offence that +directly or indirectly undertakes, or attempts to under- +take, a structured financial transaction. +Structured financial transactions +(2) For the purpose of subsection (1), a structured finan- +cial transaction is a series of financial transactions that +(a) cause a person or entity referred to in section 5 to +be in receipt of cash or virtual currency or involve the +initiation of an international electronic funds transfer; +(b) would, if they occurred as a single financial trans- +action, require a person or entity referred to in section +5 to report it to the Centre; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 201-202 + +Page 185 +(c) are undertaken with the intent that a person or en- +tity referred to in section 5 will not report a financial +transaction to the Centre. +Punishment +(3) Every person or entity that is guilty of an offence un- +der subsection (1) is liable +(a) on summary conviction, to a fine or imprisonment +for a term of not more than two years less a day, or to +both; or +(b) on conviction on indictment, to a fine or imprison- +ment for a term of not more than five years, or to both. +203 The Act is amended by adding the following +after section 77.3: +Offence — registration +77.4 A person or entity referred to in section 11.1 that +knowingly engages in an activity for which it is not regis- +tered with the Centre is guilty of an offence and liable +(a) on summary conviction, to a fine of not more +than $250,000 or to imprisonment for a term of not +more than two years less a day, or to both; or +(b) on conviction on indictment, to a fine of not more +than $500,000 or to imprisonment for a term of not +more than five years, or to both. +204 (1) Section 81 of the Act is replaced by the +following: +Time limitation — five years +81 (1) Proceedings under paragraph 74(1)(a), 74(2)(a), +75(1)(a) or 76(a), subsection 77(1) or (2) or paragraph +77.1(a) or 77.2(2)(a) may be instituted within, but not af- +ter, five years after the time when the subject-matter of +the proceedings arose. +Time limitation — eight years +(2) Proceedings under paragraph 77.3(3)(a) may be insti- +tuted within, but not after, eight years after the time +when the subject-matter of the proceedings arose. +(2) Subsection 81(2) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 202-204 + +Page 186 +Time limitation — eight years +(2) Proceedings under paragraph 77.3(3)(a) or 77.4(2)(a) +may be instituted within, but not after, eight years after +the time when the subject-matter of the proceedings +arose. +205 The headings before section 83 of the Act are +replaced by the following: +PART 6 +Transitional Provisions, +Consequential and Conditional +Amendments, Repeal and +Coming into Force +Transitional Provisions +206 The Act is amended by adding the following +after section 83: +Definitions +83.1 The following definitions apply in this sec- +tion and in sections 83.2 and 83.3. +agent or mandatary, in relation to a specified per- +son or entity, means any agent or mandatary act- +ing on the commencement day on behalf of the +specified person or entity to provide any of the +services referred to in paragraph 5(h). (manda- +taire) +commencement day means the day on which this +section and sections 83.2 and 83.3 come into force. +(date de référence) +second anniversary means the second anniversary +of the commencement day. (deuxième anniver- +saire) +specified person or entity means a person or entity +referred to in paragraph 5(h). (personne ou entité +déterminée) +Agent or mandatary +83.2 (1) A specified person or entity shall, no lat- +er than the second anniversary, +(a) verify whether every agent or mandatary is +a person or entity referred to in any of para- +graphs 11.11(1)(a) to (f); and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 204-206 + +Page 187 +(b) obtain and review the documents referred +to in subsection 9.93(2) in respect of every +agent or mandatary. +Deeming +(2) The verification and review carried out under +subsection (1) are deemed to be a verification +carried out under section 9.92 and a review car- +ried out under subsection 9.93(1), respectively. +Documents — registration +83.3 (1) A specified person or entity that is regis- +tered with the Centre on the commencement day +shall, in the prescribed form and manner, pro- +vide the Centre with the documents referred to in +paragraph 11.12(1)(b) or (c) no later than the sec- +ond anniversary. +Translation +(2) The obligation to provide a translation set out +in subsection 11.12(1.1) applies with respect to +those documents. +2021, c. 23 +Budget Implementation Act, 2021, No. 1 +207 The Budget Implementation Act, 2021, No. 1 +is amended by adding the following after section +175: +Transitional Provision +No ascertainment of expenses in first year +175.1 The Financial Transactions and Reports +Analysis Centre of Canada is not required to as- +certain, under subsection 51.1(1) of the Proceeds +of Crime (Money Laundering and Terrorist Fi- +nancing) Act, as enacted by section 165, the total +amount of prescribed expenses incurred during +the fiscal year in which section 165 comes into +force. +208 Subsection 176(2) of the Act is replaced by +the following: +Order in council +(2) Sections 164, 165 and 170 come into force on a +day or days to be fixed by order of the Governor +in Council. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 206-208 + +Page 188 +Coordinating Amendment +2021, c. 23 +209 On the first day on which both subsection +193(1) of this Act is in force and section 185 the +Budget Implementation Act, 2021, No. 1 has pro- +duced its effects, the portion of subsection 55(1) +of the Proceeds of Crime (Money Laundering +and Terrorist Financing) Act before paragraph +(a) is replaced by the following: +Disclosure by Centre prohibited +55 (1) Subject to subsections (3) and (6.1), sections 52, +53.1, 53.31 to 53.6, 55.1, 56.1 and 56.2, subsection 58(1) +and sections 58.1, 65 to 65.1 and 68.1 of this Act and to +subsection 12(1) of the Privacy Act, the Centre shall not +disclose the following: +Coming into Force +Order in council +210 (1) Section 181 comes into force on a day to +be fixed by order of the Governor in Council. +Order in council +(2) Sections 182, 185, 186, 205 and 206 come into +force on a day to be fixed by order of the Gover- +nor in Council. +Order in council +(3) Section 192 comes into force on a day to be +fixed by order of the Governor in Council. +First anniversary of royal assent +(4) Section 203 and subsection 204(2) come into +force on the first anniversary of the day on which +this Act receives royal assent. +SUBDIVISION B +R.S., c. C-46 +Criminal Code +Amendments to the Act +211 Subsection 462.32(4.1) of the French version +of the Criminal Code is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 209-211 + +Page 189 +Restitution des produits +(4.1) Sous réserve de la présente loi et de toute autre loi +fédérale, l’agent de la paix qui a saisi une chose en vertu +d’un mandat délivré par un juge en vertu du présent ar- +ticle peut, avec le consentement du procureur général +donné par écrit, restituer la chose saisie, sur réception +d’un reçu à cet effet, à la personne qui a droit à la posses- +sion légitime de celle-ci si, à la fois : +a) il est convaincu qu’il n’y a aucune contestation +quant à la possession légitime de la chose saisie; +b) il est convaincu que la détention de la chose saisie +n’est pas nécessaire aux fins d’une confiscation; +c) la chose saisie est restituée avant le dépôt d’un rap- +port auprès du greffier du tribunal en vertu de l’alinéa +(4)b). +212 The Act is amended by adding the following +after section 462.32: +Special warrant — digital assets +462.321 (1) If, on an application of the Attorney Gener- +al, a judge is satisfied by information on oath in Form 1, +varied to suit the case, that there are reasonable grounds +to believe that any digital assets, including virtual curren- +cy, may be the subject of an order of forfeiture made un- +der subsection 462.37(1) or (2.01) or 462.38(2) in respect +of a designated offence alleged to have been committed +within the province in which the judge has jurisdiction, +the judge may issue a warrant authorizing a person +named in the warrant or a peace officer to +(a) search for the digital assets by using a computer +program, as defined in subsection 342.1(2); and +(b) seize — including by taking control of the right to +access — the digital assets, as well as any other digital +assets found during that search that the person or +peace officer believes, on reasonable grounds, may be +the subject of such an order of forfeiture. +Terms and conditions +(2) The warrant shall contain any terms and conditions +that the judge considers advisable to ensure that any +search or seizure authorized by the warrant is reasonable +in the circumstances. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 211-212 + +Page 190 +Procedure +(3) An application for a warrant under subsection (1) +may be made ex parte, shall be made in writing and shall +include a statement as to whether any previous applica- +tions have been made under subsection (1) with respect +to the property that is the subject of the application. +Detention and record of property seized +(4) Every person who executes a warrant issued by a +judge under this section shall +(a) detain or cause to be detained any seized property, +taking reasonable care to ensure that it is preserved so +that it may be dealt with in accordance with the law; +(b) as soon as practicable after the execution of the +warrant, cause the following to be sent to the usual +place of residence of any person from whom the prop- +erty is seized if that usual place of residence is in +Canada and is known to the person executing the war- +rant: +(i) a copy of the warrant, and +(ii) a notice in Form 5.1, varied to suit the case, set- +ting out the address of the court from which a copy +of a report on the seized property may be obtained; +(c) as soon as practicable after the execution of the +warrant but within a period of not more than seven +days, prepare a report in Form 5.3, varied to suit the +case, identifying the seized property and the manner +in which it is being detained, and cause the report to +be filed with the clerk of the court; and +(d) cause a copy of the report to be provided, on re- +quest, to the person from whom the property was +seized and to any other person who, in the opinion of +the judge, appears to have a valid interest in the seized +property. +Return +(5) Subject to this or any other Act of Parliament, a peace +officer or a person acting on their behalf may, with the +written consent of the Attorney General, on being issued +a receipt for it, cause the seized property to be returned +to the person lawfully entitled to its possession, if +(a) the peace officer is satisfied that there is no dis- +pute as to who is lawfully entitled to possession of the +seized property; +(b) the peace officer is satisfied that the continued de- +tention of the seized property is not required for the +purpose of forfeiture; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Section +212 + +Page 191 +(c) the seized property is returned before a report is +filed with the clerk of the court under paragraph +(4)(c). +Notice +(6) Before issuing a warrant under this section in rela- +tion to any property, a judge may require notice to be giv- +en to and may hear any person who, in the opinion of the +judge, appears to have a valid interest in the property un- +less the judge is of the opinion that giving such notice be- +fore the issuance of the warrant would result in the dis- +appearance, dissipation or reduction in value of the prop- +erty or otherwise affect the property so that all or a part +of it could not be seized under the warrant. +Undertakings by Attorney General +(7) Before issuing a warrant under this section, a judge +shall require the Attorney General to give any undertak- +ings that the judge considers appropriate with respect to +the payment of damages or costs, or both, in relation to +the issuance and execution of the warrant. +213 The portion of subsection 462.331(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Management order +462.331 (1) With respect to property seized under sec- +tion 462.32 or 462.321 or restrained under section 462.33, +other than a controlled substance, within the meaning +of the Controlled Drugs and Substances Act, or +cannabis, as defined in subsection 2(1) of the Cannabis +Act, on application of the Attorney General or of any oth- +er person with the written consent of the Attorney Gener- +al, if a judge is of the opinion that the circumstances so +require, the judge may +214 (1) Subsection 462.34(1) of the Act is replaced +by the following: +Application for review of special warrants and +restraint orders +462.34 (1) Any person who has an interest in property +that was seized under a warrant issued under section +462.32 or 462.321 or in respect of which a restraint order +was made under subsection 462.33(3) may, at any time, +apply to a judge for +(a) an order under subsection (4); +(b) permission to examine any seized property that +does not consist of digital assets; or +(c) an order requiring an accounting of any seized dig- +ital assets. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 212-214 + +Page 192 +(2) The portion of subsection 462.34(6) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Conditions to be satisfied +(6) An order under paragraph (4)(b) in respect of proper- +ty may be made by a judge if the judge is satisfied that +the property will no longer be required for the purpose of +any investigation or as evidence in any proceeding and +(3) The portion of paragraph 462.34(6)(a) of the +Act before subparagraph (i) is replaced by the +following: +(a) that a warrant should not have been issued under +section 462.32 or 462.321 or a restraint order under +subsection 462.33(3) should not have been made in re- +spect of that property, in the case where the applica- +tion is made by +(4) The portion of paragraph 462.34(6)(a) of the +English version of the Act after subparagraph (i) +is replaced by the following: +(ii) any person who acquired title to or a right of +possession of that property from a person referred +to in subparagraph (i) under circumstances that +give rise to a reasonable inference that the title or +right was transferred from that person for the pur- +pose of avoiding the forfeiture of the property; or +(5) The portion of subsection 462.34(6) of the En- +glish version of the Act after paragraph (b) is re- +pealed. +215 Section 462.341 of the Act is replaced by the +following: +Application of property restitution provisions +462.341 Subsection 462.34(2), paragraph 462.34(4)(c) +and subsections 462.34(5), (5.1) and (5.2) apply, with any +modifications that the circumstances require, to a person +who has an interest in money, bank-notes or virtual cur- +rency or other digital assets that are seized under this +Act, the Controlled Drugs and Substances Act or the +Cannabis Act and in respect of which proceedings may +be taken under subsection 462.37(1) or (2.01) or +462.38(2). +216 Subsection 462.35(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 214-216 + +Page 193 +Expiration of special warrants and restraint orders +462.35 (1) Subject to this section, if property has been +seized under a warrant issued under section 462.32 or +462.321 or a restraint order has been made under section +462.33 in relation to property, the property may be de- +tained or the order may continue in force, as the case +may be, for a period not exceeding six months from the +seizure or the making of the order, as the case may be. +217 Section 462.36 of the Act is replaced by the +following: +Forwarding to clerk where accused to stand trial +462.36 If a judge issues a warrant under section 462.32 +or 462.321 or makes a restraint order under section +462.33 in respect of any property, the clerk of the court +shall, when an accused is ordered to stand trial for a des- +ignated offence, cause to be forwarded to the clerk of the +court to which the accused has been ordered to stand tri- +al a copy of the report filed under paragraph 462.32(4)(b) +or 462.321(4)(c) or of the restraint order in respect of the +property. +218 (1) The portion of subsection 462.43(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Residual disposal of property seized or dealt with +under special warrants or restraint orders +462.43 (1) If property has been seized under a warrant +issued under section 462.32 or 462.321, a restraint order +has been made under section 462.33 in relation to any +property or a recognizance has been entered into under +paragraph 462.34(4)(a) in relation to any property and a +judge, on application made to the judge by the Attorney +General or any person having an interest in the property +or on the judge’s own motion, after notice given to the +Attorney General and any other person having an inter- +est in the property, is satisfied that the property will no +longer be required for the purpose of section 462.37, +462.38 or any other provision of this or any other Act of +Parliament respecting forfeiture or for the purpose of any +investigation or as evidence in any proceeding, the judge +(2) The portion of paragraph 462.43(1)(c) of the +English version of the Act before subparagraph +(i) is replaced by the following: +(c) in the case of property seized under a warrant is- +sued under section 462.32 or 462.321 or property un- +der the control of a person appointed under paragraph +462.331(1)(a), +219 (1) Paragraph 462.48(1.1)(b) of the Act is re- +placed by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 216-219 + +Page 194 +(b) an offence against subsection 119(1), section 120, +subsection 121(1) or (2), section 122 or subsection +123(1) or (2), or a conspiracy or an attempt to commit, +or being an accessory after the fact in relation to, such +an offence; +(b.1) an +offence +against +subsection +279.01(1), +279.011(1) or 279.02(1) or (2) or a conspiracy or an at- +tempt to commit, or being an accessory after the fact +in relation to, such an offence; +(b.2) an offence against subsection 346(1) or a con- +spiracy or an attempt to commit, or being an accessory +after the fact in relation to, such an offence; +(b.3) an offence against paragraph 380(1)(a) or sub- +section 380(2) or a conspiracy or an attempt to com- +mit, or being an accessory after the fact in relation to, +such an offence; +(2) Subsection 462.48(1.1) of the Act is amended by +striking out “or” at the end of paragraph (c) and +by adding the following after paragraph (d): +(e) an offence against subsection 3(1) of the Corrup- +tion of Foreign Public Officials Act, or a conspiracy or +an attempt to commit, or being an accessory after the +fact in relation to, such an offence; or +(f) an offence against section 354, 355.2, 355.4 or +462.31 — or a conspiracy or attempt to commit, or be- +ing an accessory after the fact in relation to such an of- +fence — if the offence is alleged to have been commit- +ted in relation to any property, thing or proceeds ob- +tained or derived directly or indirectly as a result of +(i) the commission in Canada of an offence referred +to in any of paragraphs (a) to (e), or +(ii) an act or omission anywhere that, if it had oc- +curred in Canada, would have constituted an of- +fence referred to in any of those paragraphs. +220 Subsection 487.1(1) of the Act is amended by +adding the following after paragraph (j): +(j.1) a warrant under subsection 462.321(1); +Related Amendments +R.S., c. P-1 +Parliament of Canada Act +221 Paragraph 19.7(3)(b) of the Parliament of +Canada Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 219-221 + +Page 195 +(b) an order for a special warrant under section 462.32 +or 462.321, +222 Paragraph 52.7(3)(b) of the Act is replaced by +the following: +(b) an order for a special warrant under section 462.32 +or 462.321, +R.S., c. 30 (4th Supp.) +Mutual Legal Assistance in Criminal +Matters Act +223 Subsection 9.1(3) of the Mutual Legal Assis- +tance in Criminal Matters Act is replaced by the +following: +Enforcement +(3) On being filed, the order may be enforced as if it were +a warrant issued under subsection 462.32(1) or 462.321(1) +of the Criminal Code or an order made under subsection +462.33(3) of that Act. +224 Paragraph 9.3(4)(a) of the Act is replaced by +the following: +(a) an order for the seizure of proceeds of crime may +be enforced as if it were a warrant issued under sub- +section 462.32(1) or 462.321(1) of the Criminal Code; +1993, c. 37 +Seized Property Management Act +225 Paragraph 4(1)(a) of the Seized Property +Management Act is replaced by the following: +(a) seized under a warrant issued under section 83.13, +462.32, 462.321 or 487 of the Criminal Code, section 11 +of the Controlled Drugs and Substances Act or section +87 of the Cannabis Act on the application of the Attor- +ney General and that the Minister is appointed to +manage under subsection 83.13(3), 462.331(2) or +490.81(2) of the Criminal Code, subsection 15.1(2) of +the Controlled Drugs and Substances Act or subsec- +tion 93(2) of the Cannabis Act, as the case may be; +226 Paragraph 13(3)(b) of the Act is replaced by +the following: +(b) amounts paid as a result of claims arising from un- +dertakings given by the Attorney General under +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 221-226 + +Page 196 +subsections 462.32(6), 462.321(7) and 462.33(7) of the +Criminal Code; +227 Paragraph 16(b) of the Act is replaced by the +following: +(b) to pay claims arising from undertakings given by +the Attorney General under subsections 462.32(6), +462.321(7) and 462.33(7) of the Criminal Code, and +Coming into Force +90 days +228 This Subdivision comes into force on the +90th day after the day on which this Act receives +royal assent. +DIVISION 4 +Preferential Tariff Programs for +Developing Countries +1997, c. 36 +Customs Tariff +229 The heading before section 17 and sections 17 +and 18 of the Customs Tariff are replaced by the +following: +Direct Shipment +Shipment to Canada +17 (1) For the purposes of this Act, goods are shipped +directly to Canada from another country when the goods +are shipped to Canada from that other country in accor- +dance with the regulations. +Regulations +(2) For the purposes of determining whether goods are +shipped directly to Canada, the Governor in Council may, +on the recommendation of the Minister, make regula- +tions respecting the shipping of goods. +230 Paragraph 24(1)(b) of the Act is amended by +adding the following after subparagraph (ii): +(ii.1) paragraph 36.2(1)(a), +231 Section 27 of the Act is amended by adding +the following in alphabetical order: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 3 Measures Related to Money Laundering and to Digital Assets and Other +Measures +SUBDIVISION B Criminal Code +Sections 226-231 + +Page 197 +GPTP refers to the General Preferential Tariff Plus. +(TPGP) +232 Section 36 of the Act is replaced by the fol- +lowing: +Expiry date +36 Sections 33 to 35 cease to have effect on December 31, +2034 or on any earlier date that may be fixed by order of +the Governor in Council. +General Preferential Tariff Plus +Application of GPTP +36.1 (1) Subject to sections 24 and 36.3 and any order +made under section 36.2, goods that originate in a coun- +try set out in the List of Countries as a beneficiary of the +General Preferential Tariff Plus are entitled to the Gener- +al Preferential Tariff Plus rates of customs duty. +“A” final rate +(2) If “A” is set out in the column entitled “Preferential +Tariff” in the List of Tariff Provisions following the ab- +breviation “GPTP” in relation to goods entitled to the +General Preferential Tariff Plus, the General Preferential +Tariff Plus rate of customs duty that applies to those +goods is the final rate. +“F” staging for GPTP +(3) If “F” is set out in the column entitled “Preferential +Tariff” in the List of Tariff Provisions following the ab- +breviation “GPTP” in relation to goods entitled to the +General Preferential Tariff Plus, the General Preferential +Tariff Plus rate of customs duty that applies to those +goods is the initial rate, reduced as provided in the “F” +Staging List. +Extension or withdrawal of entitlement +36.2 (1) The Governor in Council may, on the recom- +mendation of the Minister, by order, amend the schedule +to +(a) extend entitlement to the General Preferential Tar- +iff Plus to any goods that originate in a country that is +a beneficiary of the General Preferential Tariff, if, in +the opinion of the Governor in Council, that country +conforms to international norms relating to sustain- +able development and labour and human rights; +(b) withdraw entitlement to the General Preferential +Tariff Plus from any goods that originate in a country +that is a beneficiary of that Tariff; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 4 Preferential Tariff Programs for Developing Countries +Customs Tariff +Sections 231-232 + +Page 198 +(c) reduce a rate of customs duty set out following the +abbreviation “GPTP” in the column entitled “Preferen- +tial Tariff” in the List of Tariff Provisions and the “F” +Staging List. +Contents of order +(2) An order made under subsection (1) +(a) must specify the date on which the order becomes +effective; +(b) must, if the order partially extends entitlement to +the General Preferential Tariff Plus, indicate the goods +to which that Tariff is extended; +(c) may exempt the goods from the conditions set out +in subsection 24(1) and prescribe any conditions that +apply; and +(d) must, if the order wholly or partially withdraws +entitlement to the General Preferential Tariff Plus, in- +dicate the goods to which the General Preferential +Tariff applies as a consequence. +Application of tariff rate quota +36.3 (1) The Governor in Council may, on the recom- +mendation of the Minister, by order, apply a tariff rate +quota in respect of goods imported from one or more +countries entitled to the General Preferential Tariff Plus +for a period specified in the order. +Tariff treatment if tariff rate quota exceeded +(2) Goods imported in excess of a tariff rate quota ap- +plied under an order under subsection (1) are subject to +the tariff treatment that would be applicable to those +goods if they were not entitled to the General Preferential +Tariff Plus. +Expiry date +36.4 Sections 36.1 to 36.3 cease to have effect on Decem- +ber 31, 2034 or on any earlier date that may be fixed by +order of the Governor in Council. +233 Section 40 of the Act is replaced by the fol- +lowing: +Expiry date +40 Sections 37 to 39 cease to have effect on December 31, +2034 or on any earlier date that may be fixed by order of +the Governor in Council. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 4 Preferential Tariff Programs for Developing Countries +Customs Tariff +Sections 232-233 + +Page 199 +Coming into Force +Order in council +234 Section 229 comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 5 +Removal of Most-Favoured-Nation +Tariff Treatment for Belarus and +Russia +1997, c. 36 +Customs Tariff +235 The List of Countries and Applicable Tariff +Treatments set out in the schedule to the Cus- +toms Tariff is amended by deleting the symbol +“X” in the column under the heading “MFN” op- +posite “Belarus” and “Russia” in the column un- +der the heading “Country Name”. +Coming into Force +SOR/2022-209 +236 Section 235 comes into force, or is deemed to +have come into force, on the day after the day on +which the Most-Favoured-Nation Tariff With- +drawal Order (2022-2) ceases to have effect. +DIVISION 6 +Non-application of Sections 27 and +27.1 of the Bank of Canada Act +Losses — Government of Canada Bond Purchase +Program +237 Despite sections 27 and 27.1 of the Bank of +Canada Act, any ascertained surplus of the Bank +of Canada during a financial year must be ap- +plied to the Bank of Canada’s retained earnings +until the earlier of the following events occurs: +(a) the Bank of Canada’s retained earnings are +equal to zero, and +(b) the ascertained surplus applied to the Bank +of Canada’s retained earnings is equal to its +losses arising from the purchase of Govern- +ment of Canada securities as part of the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 4 Preferential Tariff Programs for Developing Countries +Coming into Force +Sections 234-237 + +Page 200 +Government of Canada Bond Purchase Pro- +gram from April 1, 2020 to April 25, 2022. +DIVISION 7 +Canada Innovation Corporation Act +Enactment of Act +Enactment +238 The Canada Innovation Corporation Act is +enacted as follows: +An Act respecting the Canada Innovation Corporation +Alternative Title +Alternative title +1 This Act may be cited as the Canada Innovation Cor- +poration Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +appropriate Minister has the same meaning as in sec- +tion 2 of the Financial Administration Act. (ministre +compétent) +Board means the board of directors of the Corporation. +(conseil) +Corporation means the Canada Innovation Corporation +continued under section 5. (Corporation) +federal institution means +(a) a department, as defined in section 2 of the Fi- +nancial Administration Act; or +(b) a Crown corporation, as defined in subsection +83(1) of that Act. (institution fédérale) +Minister means the Minister of Industry or, if another +federal minister is designated under section 4, that min- +ister. (ministre) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 6 Non-application of Sections 27 and 27.1 of the Bank of Canada Act +Sections 237-238 + +Page 201 +Inconsistency +3 In the event of any inconsistency between this Act and +Part X of the Financial Administration Act, this Act pre- +vails to the extent of the inconsistency. +Designation of Minister +Order in council +4 The Governor in Council may, by order, designate any +federal minister to be the Minister referred to in this Act. +Continuation and Status +Continuation +5 The Canada Innovation Corporation, incorporated un- +der the Canada Business Corporations Act, is continued +as a corporation under this Act. +Head office +6 The head office of the Corporation is to be at a place in +Canada that is designated by the Governor in Council. +Not Crown agent +7 The Corporation is not an agent of His Majesty in right +of Canada, except when +(a) providing advice to a federal institution at the re- +quest of the appropriate Minister; +(b) developing, delivering or administering programs +under paragraph 10(e); +(c) negotiating arrangements or agreements or carry- +ing out any activities related to such arrangements or +agreements under paragraph 10(f); or +(d) carrying out any activity conducive to the carrying +out of its purpose that the Governor in Council may, +by order, specify. +Capacity +8 In carrying out its purpose, the Corporation has the ca- +pacity, rights, powers and privileges of a natural person. +Purpose and Functions +Purpose +9 The purpose of the Corporation is to maximize busi- +ness investment in research and development across all +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 202 +sectors of the economy and in all regions of Canada to +promote innovation-driven economic growth. +Functions +10 In carrying out its purpose, the Corporation may +(a) act as a centre of expertise on national and inter- +national industrial and technology trends; +(b) promote the ownership and retention of intangible +assets in Canada; +(c) monitor, analyze and disseminate information on +research and development in Canada, including for +the purposes of supporting the evaluation of programs +related to its purpose and improving those programs; +(d) provide financial support, including in the form of +grants, or advice; +(e) at the request of the appropriate Minister, made +after consultation by the appropriate Minister with the +Minister, develop, deliver or administer a program on +behalf of a federal institution to the extent that the +Corporation is able to recover the incurred costs that +are specified by the Board; +(f) at the request of the appropriate Minister, made +after consultation by the appropriate Minister with the +Minister, negotiate arrangements or agreements with +foreign entities on behalf of a federal institution or +carry out any activities related to such arrangements +or agreements on behalf of a federal institution; and +(g) carry out any other function conducive to the car- +rying out of its purpose that the Governor in Council +may, by order, specify. +Board, Chief Executive Officer +and Employees +Composition of Board +11 The Board consists of a chairperson and not fewer +than four and not more than 11 other directors. +Appointment of directors +12 (1) Each director, other than the chairperson, is to be +appointed by the Minister, after consultation by the Min- +ister with the Minister of Finance and the Board and with +the approval of the Governor in Council, for a term of not +more than four years that will ensure, to the extent +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 203 +possible, the expiry in any one year of the terms of office +of not more than one half of the directors. +Federal public administration +(2) No more than two of the directors appointed under +subsection (1) may be appointed from among persons +who occupy a position in the federal public administra- +tion. +Appointment of chairperson +(3) The chairperson is to be appointed by the Minister, +after consultation by the Minister with the Minister of Fi- +nance and the Board and with the approval of the Gover- +nor in Council, for a term that the Governor in Council +considers appropriate. +Ineligibility — chairperson +(4) A person is not eligible to be appointed or to continue +as the chairperson if they occupy a position in the federal +public administration. +Continuation in office +(5) The chairperson may, with the authorization of the +Board, continue in office after the expiration of their +term of office until the earlier of +(a) the 180th day after the day on which their term of +office ends, and +(b) the day on which they are reappointed or their +successor is appointed. +Absence or incapacity — chairperson +(6) If the chairperson is absent or unable to act or the of- +fice of chairperson is vacant, the Board may authorize +one of the other directors to act as chairperson, but that +person is not authorized to act as chairperson for a peri- +od of more than 180 days without the approval of the +Governor in Council. +Removal from office +(7) The chairperson and each of the other directors holds +office during pleasure and may be removed by the Minis- +ter after consultation by the Minister with the Minister of +Finance and the Board and with the approval of the Gov- +ernor in Council. +Appointment of chief executive officer +13 (1) The chief executive officer of the Corporation is +to be appointed by the Minister, after consultation by the +Minister with the Minister of Finance, from among per- +sons nominated by the Board, for a term that the Minis- +ter considers appropriate. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 204 +No overlapping offices +(2) A person is not entitled to hold the offices of director +and chief executive officer at the same time. +Reappointment +(3) The chief executive officer is eligible to be reappoint- +ed at the end of their term of office. +Continuation in office +(4) The chief executive officer may, with the authoriza- +tion of the Board, continue in office after the expiration +of their term of office until the earlier of +(a) the 180th day after the day on which their term of +office ends, and +(b) the day on which they are reappointed or their +successor is appointed. +Absence or incapacity — chief executive officer +(5) If the chief executive officer is absent or unable to act +or the office of chief executive officer is vacant, the Board +may authorize an officer or employee of the Corporation +to act as chief executive officer, but that person is not au- +thorized to act as chief executive officer for a period of +more than 180 days unless the Minister, after consulta- +tion by that Minister with the Minister of Finance, ap- +proves a longer period. +Removal from office +(6) The chief executive officer holds office during plea- +sure and may be removed by the Minister after consulta- +tion by the Minister with the Minister of Finance and the +Board. +Attendance of chief executive officer at meetings +14 Subject to any by-law of the Board, the chief execu- +tive officer may attend meetings of the Board or any com- +mittee of the Board. +Accident compensation +15 The directors, chief executive officer and employees +of the Corporation are deemed to be employees for the +purposes of the Government Employees Compensation +Act and to be employed in the federal public administra- +tion for the purposes of any regulations made under sec- +tion 9 of the Aeronautics Act. +Guidelines +16 (1) The Board must establish guidelines respecting +conflicts of interest and confidential information. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 205 +Copy to Minister +(2) The Board must, after establishing or modifying the +guidelines, provide a copy of the guidelines to the Minis- +ter. +Modifications +(3) The Minister may, after consulting the Board, modify +the guidelines respecting conflicts of interest as they ap- +ply to the chief executive officer. +Sections 116 and 117 of Financial Administration Act +(4) The guidelines respecting conflicts of interest must +be consistent with sections 116 and 117 of the Financial +Administration Act. +Evaluation committee +17 (1) The Board must establish an evaluation commit- +tee that is responsible for advising the Corporation on +matters relating to the provision of financial support by +the Corporation. +Directors not eligible +(2) Directors are not eligible to be members of the com- +mittee. +By-laws +(3) The Board may make by-laws respecting the commit- +tee, including respecting the matters relating to the pro- +vision of financial support on which it is to advise the +Corporation and respecting the expertise of its members. +Miscellaneous Provisions +Restriction on directives +18 A directive must not be given to the Corporation un- +der subsection 89(1) of the Financial Administration Act +requiring the Corporation to provide financial support to +a specific entity or a group of specific entities or requiring +the Corporation to provide advice to a specific entity or a +group of specific entities. +Disclosure of information to federal institutions +19 (1) The Corporation may disclose any information in +its possession to a federal institution if that disclosure is +related to the carrying out of the Corporation’s purpose. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 206 +Disclosure of information to Corporation +(2) A federal institution may disclose any information in +its possession to the Corporation if that disclosure is re- +lated to the carrying out of the Corporation’s purpose. +Payments out of Consolidated Revenue Fund +20 (1) Subject to subsection (2), the Minister must pay +out of the Consolidated Revenue Fund the following +amounts, or any greater amounts specified in an appro- +priation Act, to the Corporation: +(a) for +the +financial +year +ending +March +31, +2024, $198,000,000; +(b) for +the +financial +year +ending +March +31, +2025, $775,000,000; +(c) for +the +financial +year +ending +March +31, +2026, $800,000,000; +(d) for +the +financial +year +ending +March +31, +2027, $800,000,000; and +(e) for each subsequent financial year, $525,000,000. +Withholding of payment +(2) The Minister may, with the approval of the Minister +of Finance, withhold all or part of the payment for a fi- +nancial year. +Consultation with Board +(3) The Minister must consult the Board before with- +holding all or part of a payment. +Report +(4) If the Minister withholds a payment, the Minister +must cause a report setting out the reasons for withhold- +ing the payment to be tabled in each House of Parliament +on any of the first 15 days on which that House is sitting +after the payment has been withheld. +Payments to Receiver General +21 (1) Within three months after the end of each finan- +cial year, the Corporation must pay to the Receiver Gen- +eral the money of the Corporation that was in excess +of $66,000,000 at the end of that financial year. +Non-application +(2) Sections 130 to 130.2 of the Financial Administration +Act do not apply in respect of the Corporation. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 207 +Financial year +22 The financial year of the Corporation is the period of +12 months beginning on April 1 and ending on the next +March 31. +Quarterly financial reports +23 The following information must be included in the +quarterly financial report that the Corporation is re- +quired to cause to be prepared under subsection 131.1(1) +of the Financial Administration Act: +(a) the name of each entity with which the Corpora- +tion entered into an agreement or arrangement in that +quarter to provide financial support; and +(b) the amount of the financial support provided for +in each agreement or arrangement. +Annual reports +24 The following information must be included in the +annual report that the Corporation is required to submit +under subsection 150(1) of the Financial Administration +Act: +(a) information relating to each program that it devel- +oped, delivered or administered under paragraph +10(e) in the financial year; +(b) the name of each entity to which it provided finan- +cial support of $100,000 or more in that year and the +amount of that financial support; and +(c) the number of entities to which it provided finan- +cial support of less than $100,000 in that year and the +total amount of the financial support provided to +those entities. +Transitional Provisions +Definitions +25 The following definitions apply in sections 26 to 35. +Director has the same meaning as in subsection 2(1) of +the Canada Business Corporations Act. (directeur) +former Corporation means the Canada Innovation Cor- +poration incorporated under the Canada Business Cor- +porations Act. (ancienne Corporation) +new Corporation means the Canada Innovation Corpo- +ration continued under section 5. (nouvelle Corpora- +tion) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 208 +Copy of order provided to Director +26 (1) The Minister must provide the Director with a +copy of the order made under subsection 241(1) of the +Budget Implementation Act, 2023, No. 1. +Deeming +(2) For the purposes of the Canada Business Corpora- +tions Act, the copy of the order is deemed to be a notice +referred to in subsection 188(7) of that Act, satisfactory to +the Director, that the former Corporation has been con- +tinued under one of the Acts referred to in subsection +188(2) of that Act. +Transfer of shares +27 All the shares of the former Corporation are trans- +ferred to the Minister to hold in trust for His Majesty in +Right of Canada. +Chairperson’s interim powers +28 During the period beginning on the day on which this +section comes into force and ending on the day on which +at least four other directors are in office, the chairperson +comprises the Board and may exercise all the powers of +the Board. +Rights preserved +29 For greater certainty, +(a) subject to subsections 12(7) and 13(6), the chair- +person, directors and chief executive officer of the for- +mer Corporation who hold office immediately before +the day on which this section comes into force contin- +ue to hold office as the chairperson, directors and +chief executive officer, respectively, of the new Corpo- +ration for the remainder of the term for which they +were appointed; +(b) the property and rights of the former Corporation +continue to be the property and rights of the new Cor- +poration; +(c) the new Corporation continues to be liable for the +obligations of the former Corporation; +(d) unless the context otherwise requires, every refer- +ence to the former Corporation in any contract, instru- +ment or act or other document executed or signed by +the former Corporation is to be read as a reference to +the new Corporation; +(e) an existing cause of action, claim or liability to +prosecution relating to the former Corporation is un- +affected; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 209 +(f) a civil, criminal or administrative action or pro- +ceeding pending by or against the former Corporation +may be continued by or against the new Corporation; +and +(g) a conviction against, or ruling, order or judgment +in favour of or against, the former Corporation may be +enforced by or against the new Corporation. +Industrial Research Assistance Program +30 (1) Any person who, immediately before the day on +which this section comes into force, occupied a position +within the Industrial Research Assistance Program of the +National Research Council of Canada, beginning on that +day, occupies their position within the new Corporation. +No change in status +(2) Nothing in subsection (1) or in any regulations made +under section 35 is to be construed as affecting the status +of such a person except that, beginning on the day on +which this section comes into force, the person occupies +their position within the new Corporation. +Managerial or confidential position +(3) For greater certainty, a person’s status includes +whether or not they occupy a managerial or confidential +position. +Transfer of appropriations +31 If this section comes into force before March 31, 2024, +any money that is appropriated by an Act of Parliament, +for the financial year in which this section comes into +force, to defray any expenditure of the National Research +Council of Canada that is related to the Industrial Re- +search Assistance Program and that, on the day on which +this section comes into force, is unexpended is deemed, +on that day, to be an amount appropriated to defray any +expenditure of the new Corporation. The Minister must +pay that amount to the new Corporation. +Transfer of rights, property and obligations +32 All rights and property of the National Research +Council of Canada that are related to the Industrial Re- +search Assistance Program and of His Majesty in right of +Canada that are under the administration and control of +the National Research Council of Canada and are related +to the Industrial Research Assistance Program and all +obligations of the National Research Council of Canada +that are related to the Industrial Research Assistance +Program are transferred to the new Corporation. +Transfer of powers, duties and functions +33 If a power, duty or function is, under any contract, +lease, licence or other document, vested in or exercisable +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Section +238 + +Page 210 +by a person who, immediately before the day on which +this section comes into force, occupied a position within +the Industrial Research Assistance Program of the Na- +tional Research Council of Canada, the power, duty or +function is vested in and is to be exercised by the new +Corporation. +Information about Industrial Research Assistance +Program +34 The National Research Council of Canada may dis- +close any information that is under its control and that is +related to the Industrial Research Assistance Program to +the new Corporation. +Regulations +35 The Governor in Council may make regulations re- +specting the transfer of the Industrial Research Assis- +tance Program of the National Research Council of +Canada to the new Corporation, including regulations re- +specting the manner in which rights, property and obli- +gations are to be transferred under section 32 and any re- +strictions on those transfers. +Consequential and Related +Amendments +R.S., c. F-11 +Financial Administration Act +239 Part I of Schedule III to the Financial Ad- +ministration Act is amended by adding the fol- +lowing in alphabetical order: +Canada Innovation Corporation +Corporation d’innovation du Canada +R.S., c. P-36 +Public Service Superannuation Act +240 Part I of Schedule I to the Public Service Su- +perannuation Act is amended by adding the fol- +lowing in alphabetical order: +Chief executive officer and employees of the Canada +Innovation Corporation +Premier dirigeant et personnel de la Corporation +d’innovation du Canada +Coming into Force +Order in council +241 (1) Sections 1 to 29, 34 and 35 of the Canada +Innovation Corporation Act, as enacted by sec- +tion 238 of this Act, and sections 239 and 240 of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Enactment of Act +Sections 238-241 + +Page 211 +this Act come into force on a day to be fixed by +order of the Governor in Council. +Order in council +(2) Sections 30 to 33 of the Canada Innovation +Corporation Act, as enacted by section 238 of this +Act, come into force on a day to be fixed by order +of the Governor in Council. +DIVISION 8 +R.S., c. F-8; 1995, c. 17, s. 45 +Federal-Provincial Fiscal +Arrangements Act (Canada Health +Transfer) +242 The +Federal-Provincial +Fiscal +Arrange- +ments Act is amended by adding the following af- +ter section 24.73: +Total payment of $2 billion +24.74 The Minister may pay an additional cash payment +equal to +(a) for Ontario, $776,262,000; +(b) for Quebec, $447,067,000; +(c) for Nova Scotia, $52,306,000; +(d) for New Brunswick, $41,674,000; +(e) for Manitoba, $72,450,000; +(f) for British Columbia, $273,238,000; +(g) for Prince Edward Island, $8,759,000; +(h) for Saskatchewan, $61,385,000; +(i) for Alberta, $233,120,000; +(j) for Newfoundland and Labrador, $27,051,000; +(k) for Yukon, $2,252,000; +(l) for the Northwest Territories, $2,348,000; and +(m) for Nunavut, $2,088,000. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 7 Canada Innovation Corporation Act +Coming into Force +Sections 241-242 + +Page 212 +Coordinating Amendments — Bill C-46 +242.1 (1) Subsections (2) to (4) apply if Bill C-46, +introduced in the 1st Session of the 44th Parlia- +ment and entitled the Cost of Living Relief Act, +No. 3 (in this section referred to as the “other +Act”), receives royal assent. +(2) If section 2 of the other Act comes into force +before section 242 of this Act, then that section +242 is deemed never to have come into force and +is repealed. +(3) If section 242 of this Act comes into force be- +fore section 2 of the other Act, that section 2 is +deemed never to have come into force and is re- +pealed. +(4) If section 2 of the other Act comes into force +on the same day as section 242 of this Act, then +that section 242 is deemed never to have come in- +to force and is repealed. +DIVISION 9 +R.S., c. F-8; 1995, c. 17, s. 45(1) +Federal-Provincial Fiscal +Arrangements Act (Equalization and +Territorial Financing Renewal and +Other Amendments) +Amendments to the Act +243 Section 3 of the Federal-Provincial Fiscal +Arrangements Act is replaced by the following: +Fiscal equalization payment +3 Subject to the other provisions of this Act, there may +be paid to a province a fiscal equalization payment not +exceeding the amounts determined under this Part for +each fiscal year in the period beginning on April 1, 2007 +and ending on March 31, 2029. +244 (1) The definition revenue to be equalized in +subsection 3.5(1) of the Act is replaced by the fol- +lowing: +revenue to be equalized means, in respect of a revenue +source for a province for a fiscal year, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 8 Federal-Provincial Fiscal Arrangements Act (Canada Health Transfer) +Sections 242.1-244 + +Page 213 +(a) the revenue, as determined by the Minister, de- +rived by that province for that fiscal year from that +revenue source; and +(b) in the case of a revenue source other than a rev- +enue source referred to in paragraph (e) of the defini- +tion revenue source, the product obtained by multi- +plying the sum of miscellaneous revenues derived by +that province for the fiscal year by the quotient ob- +tained by dividing the sum of revenues from that rev- +enue source derived by all provinces for that fiscal +year by the sum of all revenues derived by all +provinces from the revenue sources referred to in +paragraphs (a) to (d) of the definition revenue source +for that fiscal year. +It may be defined more particularly by the regulations. +(revenu sujet à péréquation) +(2) Paragraph (d) of the definition revenue source +in subsection 3.5(1) of the Act is replaced by the +following: +(d) revenues derived from property taxes; and +(3) Subsection 3.5(3) of the Act is replaced by the +following: +Municipal revenues +(3) For the purposes of this Part, the revenue derived by +each municipality, board, commission or other local au- +thority in a province that has power to derive those rev- +enues for the financial year of each such local authority +ending in that fiscal year is both deemed to be revenue +derived by that province and +(a) in the case of local government property taxes, +property taxes within the meaning of paragraph (d) of +the definition revenue source in subsection (1); and +(b) in the case of other miscellaneous local govern- +ment taxes and revenues, included in miscellaneous +revenues for the purpose of the definition revenue to +be equalized in subsection (1). +245 (1) The definition revenue to be equalized in +subsection 4(1) of the Act is replaced by the fol- +lowing: +revenue to be equalized, in respect of a revenue source +for a territory for a fiscal year, means +(a) the revenue, as determined by the Minister, de- +rived by that territory for that fiscal year from that +revenue source; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 9 Federal-Provincial Fiscal Arrangements Act (Equalization and Territorial +Financing Renewal and Other Amendments) +Amendments to the Act +Sections 244-245 + +Page 214 +(b) in the case of a revenue source referred to in para- +graphs (a), (b), (h) and (i) of the definition revenue +source, the product obtained by multiplying the sum +of miscellaneous revenues derived by that territory for +the fiscal year by the quotient obtained by dividing the +sum of revenues from that revenue source derived by +all territories for that fiscal year by the sum of all rev- +enues derived by all territories from the revenue +sources referred to in paragraphs (a), (b), (h) and (i) of +the definition revenue source for the fiscal year. +It may be defined more particularly by the regulations. +(revenu sujet à péréquation) +(2) Paragraph (h) of the definition revenue source +in subsection 4(1) of the Act is replaced by the fol- +lowing: +(h) revenues derived from property taxes; and +246 Subsection 4.1(1) of the Act is replaced by the +following: +Territorial formula financing payments +4.1 (1) Subject to the other provisions of this Act, there +may be paid to a territory a territorial formula financing +payment not exceeding the amounts determined under +this Part for each fiscal year in the period beginning on +April 1, 2014 and ending on March 31, 2029. +247 Subsection 6(2) of the Act is replaced by the +following: +Adjustment +(2) For the purposes of determining the amount under +subsection (1), the Minister may adjust, in the prescribed +manner, the natural resource revenue and the non-natu- +ral resource revenue of a province for the fiscal year +(a) to offset the amount, as determined by the Minis- +ter, of any change in either of those revenues for the +fiscal year resulting from changes made by the +province in the rates or structure of provincial taxes or +of other means of raising the revenue of the province +from the rates or structures in effect in the preceding +fiscal year; and +(b) to account for the absence of indexation in a +provincial personal income tax system. +248 Section 40 of the Act is amended by adding +the following after paragraph (a.4): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 9 Federal-Provincial Fiscal Arrangements Act (Equalization and Territorial +Financing Renewal and Other Amendments) +Amendments to the Act +Sections 245-248 + +Page 215 +(a.5) providing for the provincial and territorial rev- +enues that constitute miscellaneous revenues for the +purposes of the definition revenue to be equalized in +subsections 3.5(1) and 4(1); +(a.6) respecting what constitutes the absence of in- +dexation in a provincial personal income tax system +for the purpose of paragraph 6(2)(b); +248.1 The Act is amended by adding the follow- +ing after section 41: +Publication +Publication of amounts authorized +42 The Minister shall publish the details of all amounts +authorized to be paid under this Act on the website of the +Department of Finance as soon as feasible after the pay- +ment of such amounts. +Application +Sections 243 to 246 +249 The provisions of the Federal-Provincial +Fiscal Arrangements Act enacted by sections 243 +to 246 of this Act apply to fiscal years that begin +after March 31, 2024. +Section 247 +250 The provisions of the Federal-Provincial +Fiscal Arrangements Act enacted by section 247 +of this Act apply to fiscal years that begin after +March 31, 2021. +Transitional Provision +Continuation +251 The provisions of Parts I and I.1 of the Fed- +eral-Provincial Fiscal Arrangements Act — and +of any regulations made under that Act — as they +read immediately before the day on which this +Act receives royal assent continue to apply to fis- +cal years that end before April 1, 2024. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 9 Federal-Provincial Fiscal Arrangements Act (Equalization and Territorial +Financing Renewal and Other Amendments) +Amendments to the Act +Sections 248-251 + +Page 216 +DIVISION 10 +Economic Sanctions +1992, c. 17 +Special Economic Measures Act +252 The heading before section 2 of the French +version of the Special Economic Measures Act is +replaced by the following: +Définitions et interprétation +253 The Act is amended by adding the following +after section 2: +Deemed ownership +2.1 (1) If a person controls an entity other than a for- +eign state, any property that is owned — or that is held or +controlled, directly or indirectly — by the entity is +deemed to be owned by that person. +Criteria +(2) For the purposes of subsection (1), a person controls +an entity, directly or indirectly, if any of the following cri- +teria are met: +(a) the person holds, directly or indirectly, 50% or +more of the shares or ownership interests in the entity +or 50% or more of the voting rights in the entity; +(b) the person is able, directly or indirectly, to change +the composition or powers of the entity’s board of di- +rectors; or +(c) it is reasonable to conclude, having regard to all +the circumstances, that the person is able, directly or +indirectly and through any means, to direct the enti- +ty’s activities. +254 (1) Paragraph 4(1)(b) of the Act is replaced +by the following: +(b) by order, cause to be seized or restrained in the +manner set out in the order any property situated in +Canada that is owned — or that is held or controlled, +directly or indirectly — by a foreign state or a person +who is identified in an order or regulation made under +paragraph (1)(a). +(2) Paragraphs 4(2)(a) to (c) of the Act are re- +placed by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 10 Economic Sanctions +Sections 252-254 + +Page 217 +(a) any dealing by any person in Canada or Canadian +outside Canada in any property, wherever situated, +that is owned — or that is held or controlled, directly +or indirectly — by that foreign state, any person in that +foreign state, a national of that foreign state who does +not ordinarily reside in Canada or a person outside +Canada who is not Canadian; +(b) the exportation, sale, supply or shipment by any +person in Canada or Canadian outside Canada of any +goods wherever situated to that foreign state, any per- +son in that foreign state or a person outside Canada +who is not Canadian, or any other dealing by any per- +son in Canada or Canadian outside Canada in any +goods wherever situated destined for that foreign +state, any person in that foreign state or a person out- +side Canada who is not Canadian; +(c) the transfer, provision or communication by any +person in Canada or Canadian outside Canada of any +technical data to that foreign state, any person in that +foreign state or a person outside Canada who is not +Canadian; +(3) Paragraph 4(2)(e) of the Act is replaced by the +following: +(e) the provision or acquisition by any person in +Canada or Canadian outside Canada of financial ser- +vices or any other services to, from or for the benefit of +or on the direction or order of that foreign state, any +person in that foreign state or a person outside +Canada who is not Canadian; +(e.1) the transfer or provision by any person in +Canada or Canadian outside Canada of property other +than goods to that foreign state, any person in that +foreign state, a national of that foreign state who does +not ordinarily reside in Canada or a person outside +Canada who is not Canadian; +(4) Paragraphs 4(2)(h) and (i) of the Act are re- +placed by the following: +(h) the docking in or passage through Canada by ships +registered in that foreign state or used, leased or char- +tered, in whole or in part, by or on behalf of or for the +benefit of that foreign state, any person in that foreign +state or a person outside Canada who is not Canadian; +and +(i) the landing in or flight over Canada by aircraft reg- +istered in that foreign state or used, leased or char- +tered, in whole or in part, by or on behalf of or for the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 10 Economic Sanctions +Special Economic Measures Act +Section +254 + +Page 218 +benefit of that foreign state, any person in that foreign +state or a person outside Canada who is not Canadian. +255 Paragraph 5.2(a) of the Act is replaced by the +following: +(a) the person is the foreign state identified in the or- +der or a person identified in the order; or +256 Subsection 5.4(4) of the Act is replaced by the +following: +Application by person +(4) Any person — other than a person referred to in +paragraph 5.2(a) — who claims an interest in or right to +property that is forfeited to Her Majesty under subsec- +tion (1) may, within 30 days after the day on which the +property is forfeited, apply in writing to a judge for an or- +der declaring that their interest or right is not affected by +the forfeiture, declaring the nature and extent of the in- +terest or right and directing the Minister to pay to the +person an amount equal to the value of their interest or +right. +257 Section 6.1 of the Act is amended by adding +the following after paragraph (d): +(d.1) the Minister of Transport; +(d.2) the Minister of National Revenue; +(d.3) the Minister of Justice and Attorney General of +Canada; +(d.4) the Minister of Citizenship and Immigration; +258 The Act is amended by adding the following +after section 6.2: +FINTRAC +6.21 The Minister may disclose to the Financial Trans- +actions and Reports Analysis Centre of Canada any infor- +mation that is relevant to the making, administration or +enforcement of an order or regulation referred to in sub- +section 4(1). +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money +Laundering) and Terrorist +Financing Act +259 Subsection 55(3) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing +Act is amended by striking out “and” at the end +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 10 Economic Sanctions +Special Economic Measures Act +Sections 254-259 + +Page 219 +of paragraph (f.1) and by adding the following af- +ter paragraph (g): +(h) the Minister of Foreign Affairs or a Minister desig- +nated under subsection 6(2) of the Special Economic +Measures Act, if the Centre also determines that the +information is relevant to the making, administration +or enforcement of an order or regulation referred to in +subsection 4(1) of that Act; and +(i) the Minister of Foreign Affairs or a Minister desig- +nated under subsection 2.1(2) of the Justice for Vic- +tims of Corrupt Foreign Officials Act (Sergei Magnit- +sky Law), if the Centre also determines that the infor- +mation is relevant to the making, administration or +enforcement of an order or regulation referred to in +subsection 4(1) of that Act. +2017, c. 21 +Justice for Victims of Corrupt +Foreign Officials Act (Sergei +Magnitsky Law) +260 The heading before section 2 of the French +version of the Justice for Victims of Corrupt For- +eign Officials Act (Sergei Magnitsky Law) is re- +placed by the following: +Définitions et interprétation +261 The Act is amended by adding the following +after section 2: +Deemed ownership +2.01 (1) If a foreign national controls an entity other +than a foreign state, any property that is owned — or that +is held or controlled, directly or indirectly — by the entity +is deemed to be owned by that foreign national. +Criteria +(2) For the purposes of subsection (1), a foreign national +controls an entity, directly or indirectly, if any of the fol- +lowing criteria are met: +(a) the foreign national holds, directly or indirectly, +50% or more of the shares or ownership interests in +the entity or 50% or more of the voting rights in the +entity; +(b) the foreign national is able, directly or indirectly, +to change the composition or powers of the entity’s +board of directors; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 10 Economic Sanctions +Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 259-261 + +Page 220 +(c) it is reasonable to conclude, having regard to all +the circumstances, that the foreign national is able, di- +rectly or indirectly and through any means, to direct +the entity’s activities. +Minister +262 Paragraph 4(1)(b) of the Act is replaced by +the following: +(b) by order, cause to be seized or restrained in the +manner set out in the order any property situated in +Canada that is owned — or that is held or controlled, +directly or indirectly — by a foreign national who is +identified in an order or regulation made under para- +graph (1)(a). +263 Section 7.1 of the Act is amended by adding +the following after paragraph (d): +(d.1) the Minister of Transport; +(d.2) the Minister of National Revenue; +(d.3) the Minister of Justice and Attorney General of +Canada; +(d.4) the Minister of Citizenship and Immigration; +264 The Act is amended by adding the following +after section 7.2: +FINTRAC +7.21 The Minister may disclose to the Financial Trans- +actions and Reports Analysis Centre of Canada any infor- +mation that is relevant to the making, administration or +enforcement of an order or regulation referred to in sub- +section 4(1). +DIVISION 11 +R.S., c. P-24 +Privileges and Immunities (North +Atlantic Treaty Organisation) Act +265 The long title of the Privileges and Immuni- +ties (North Atlantic Treaty Organisation) Act is +replaced by the following: +An Act to provide for privileges and immunities in re- +spect of the North Atlantic Treaty Organisation and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 10 Economic Sanctions +Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) +Sections 261-265 + +Page 221 +any international military Headquarters or organisa- +tion established under that Treaty +266 Sections 2 and 3 of the Act are replaced by +the following: +Definitions +2 The following definitions apply in this Act. +Ottawa Agreement means the Agreement on the status +of the North Atlantic Treaty Organisation, National Rep- +resentatives and International Staff, done at Ottawa on +September 20, 1951. (Convention d’Ottawa) +Paris Protocol means the Protocol on the Status of In- +ternational Military Headquarters set up pursuant to the +North Atlantic Treaty, done at Paris on August 28, 1952. +(Protocole de Paris) +Approval +3 The Ottawa Agreement set out in Schedule 1 and the +Paris Protocol set out in Schedule 2 are approved. +Power to make orders +4 The Governor in Council may make any orders that the +Governor in Council considers necessary for the purpose +of carrying out the obligations and exercising the rights +of Canada under the Ottawa Agreement, the Paris Proto- +col and any agreement under Article 25 of that Agree- +ment or paragraph 2 of Article 16 of that Protocol. +Orders — Headquarters or organization +5 The Governor in Council may make any orders that the +Governor in Council considers necessary to enable any +international military Headquarters or organization es- +tablished under the North Atlantic Treaty to exercise its +powers or perform its functions in Canada, including any +orders that impose obligations and confer rights, privi- +leges and immunities comparable to those under the +Paris Protocol. +Certificate +6 A certificate issued by or under the authority of the +Minister of Foreign Affairs and containing any statement +of fact relevant to any of the following questions is ad- +missible in evidence in any action or proceeding as proof +of the fact stated in the certificate without proof of the +signature or official character of the person appearing to +have signed the certificate: +(a) whether the North Atlantic Treaty Organization, +any of its subsidiary bodies or any international +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 11 Privileges and Immunities (North Atlantic Treaty Organisation) Act +Sections 265-266 + +Page 222 +military Headquarters or organization is the subject of +an order made under section 4 or 5; +(b) whether the North Atlantic Treaty Organization, +any of its subsidiary bodies or any international mili- +tary Headquarters or organization has privileges or +immunities provided by an order made under section +4 or 5; +(c) whether any person has privileges or immunities +provided by an order made under section 4 or 5. +267 The schedule to the Act is numbered as +Schedule 1. +268 Schedule 1 to the Act is amended by replac- +ing the reference after the heading “SCHEDULE +1” with the following: +(Section 3) +269 The Act is amended by adding, after Sched- +ule 1, the Schedule 2 set out in the schedule to +this Act. +DIVISION 12 +2017, c. 20, s. 451 +Service Fees Act +Amendments to the Act +270 (1) Paragraph (e) of the definition fee in sub- +section 2(1) of the Service Fees Act is replaced by +the following: +(e) the provision of a regulatory process. (frais) +(2) Section 2 of the Act is amended by adding the +following after subsection (2): +Non-application of Act +(3) This Act does not apply to a fee if +(a) the fee is fixed under the Access to Information +Act or the Privacy Act; or +(b) the fee is paid only by or on behalf of a minister or +federal entity. +271 (1) Section 3 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 11 Privileges and Immunities (North Atlantic Treaty Organisation) Act +Sections 266-271 + +Page 223 +Non-application — sections 4 to 7 +3 Sections 4 to 7 do not apply to a fee if +(a) the fee is fixed by contract; +(b) the person or body that fixes the fee does so by fix- +ing a manner for determining the amount of the fee +over which that person or body has no control, such as +an auction or a method that is based on the market +rate; or +(c) the fee is referred to in paragraph (d) of the defini- +tion fee. +(2) Paragraph 3(b) of the Act is replaced by the +following: +(b) the President of the Treasury Board approves that +those sections do not apply and the person or body +that fixes the fee does so by fixing a manner for deter- +mining the amount of the fee over which that person +or body has no control, such as an auction or a method +that is based on the market rate; or +272 (1) Section 9 of the Act is replaced by the fol- +lowing: +Non-application — sections 10 to 15 +9 Sections 10 to 15 do not apply to a fee if +(a) the fee is fixed by contract; +(b) the person or body that fixes the fee does so by fix- +ing a manner for determining the amount of the fee +over which that person or body has no control, such as +an auction or a method that is based on the market +rate; +(c) the fee is fixed by a regulation, as defined in sub- +section 2(1) of the Statutory Instruments Act, that is +published in Part I of the Canada Gazette before it is +made; or +(d) an Act of Parliament other than this Act requires +consultation before the fee is fixed. +(2) Paragraph 9(b) of the Act is replaced by the +following: +(b) the President of the Treasury Board approves that +those sections do not apply and the person or body +that fixes the fee does so by fixing a manner for deter- +mining the amount of the fee over which that person +or body has no control, such as an auction or a method +that is based on the market rate; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 12 Service Fees Act +Amendments to the Act +Sections 271-272 + +Page 224 +273 (1) The portion of section 16 of the English +version of the Act before paragraph (a) is re- +placed by the following: +Non-application — sections 17 and 18 +16 Sections 17 and 18 do not apply to a fee if +(2) Paragraphs 16(b) to (e) of the Act are replaced +by the following: +(b) the person or body that fixes the fee does so by fix- +ing a manner for determining the amount of the fee +over which that person or body has no control, such as +an auction or a method that is based on the market +rate; or +(c) the fee is adjusted periodically by operation of an +Act of Parliament other than this Act or by operation +of an instrument made under such an Act. +(3) Section 16 of the Act is replaced by the follow- +ing: +Non-application — sections 17 and 18 +16 (1) Sections 17 and 18 do not apply to a fee if the fee +is fixed by contract. +Approval by President of Treasury Board +(2) Sections 17 and 18 do not apply to a fee if the Presi- +dent of the Treasury Board approves that those sections +do not apply and +(a) the person or body that fixes the fee does so by fix- +ing a manner for determining the amount of the fee +over which that person or body has no control, such as +an auction or a method that is based on the market +rate; +(b) the fee is fixed in a manner that takes inflation in- +to account; or +(c) the fee is adjusted periodically by operation of an +Act of Parliament other than this Act or by operation +of an instrument made under such an Act. +274 Subsection 17(2) of the Act is replaced by the +following: +Exception +(2) A fee is not adjusted by operation of subsection (1) in +a fiscal year if +(a) the fee is fixed in that fiscal year before the adjust- +ment date; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 12 Service Fees Act +Amendments to the Act +Sections 273-274 + +Page 225 +(b) the percentage change described in subsection (1) +for that fiscal year is less than 1%. +Adjustment — subsequent fiscal year +(3) If paragraph (2)(b) applies with respect to a fiscal +year, the percentage change referred to in that paragraph +is carried forward to the subsequent fiscal year. If the +combined percentage change is less than 1%, the fee is +not adjusted for that subsequent fiscal year and the com- +bined percentage change is carried forward to the next +subsequent fiscal year. +Adjustment of fee — round down +(4) The responsible authority may, in accordance with +Treasury Board policies or directives, round down a fee +after an adjustment under subsection (1) in a given fiscal +year. +Anniversary date — change +(5) Despite subsection (1), the responsible authority may +change the anniversary date selected in respect of a fee in +accordance with Treasury Board policies or directives. +275 Section 19 of the Act is repealed. +276 (1) Section 21 of the Act is replaced by the +following: +Report — President of Treasury Board +21 The President of the Treasury Board must, no later +than March 31 of a fiscal year in which any report re- +ferred to in subsection 20(1) is tabled, make a report ac- +cessible to the public that +(a) consolidates the information set out in the tabled +reports; and +(b) lists the amendments to the regulations made by +the President of the Treasury Board under section 22 +in that fiscal year. +(2) Section 21 of the Act is amended by striking +out “and” at the end of paragraph (a), by adding +“and” at the end of paragraph (b) and by adding +the following after paragraph (b): +(c) lists the approvals given by the President of the +Treasury Board in that fiscal year under this Act. +277 (1) Paragraph 22(2)(a) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 12 Service Fees Act +Amendments to the Act +Sections 274-277 + +Page 226 +(a) listing the fees that are considered to be low-mate- +riality fees or the fees that are not considered to be +low-materiality fees; +(a.1) setting out criteria for determining whether fees +are low-materiality fees and when low-materiality fees +cease to be low-materiality fees; +(2) Subsection 22(2) of the Act is amended by +adding “and” at the end of paragraph (b) and by +adding the following after that paragraph: +(c) establishing the factors that the President of the +Treasury Board must take into account while exercis- +ing the power referred to in subsection (3). +(3) Section 22 of the Act is amended by adding the +following after subsection (2): +Amending regulations — President of the Treasury +Board +(3) The President of the Treasury Board may, by regula- +tion, amend regulations made under paragraph (2)(a), +taking into account any factors established under para- +graph (2)(c). +1997, c. 6 +Consequential Amendment to the +Canadian Food Inspection Agency +Act +278 Section 25.1 of the Canadian Food Inspection +Agency Act is renumbered as subsection 25.1(1) +and is amended by adding the following: +Application of sections 16 to 18 +(2) Despite subsection 22(1) of the Service Fees Act, sec- +tions 16 to 18 of that Act apply to a low-materiality fee +within the meaning of that Act that is fixed under section +24 for a service or the use of a facility provided by the +Agency under the Safe Food for Canadians Act or that is +fixed under section 25 in respect of products, rights and +privileges provided by the Agency under the Safe Food +for Canadians Act. +Coming into Force +April 1, 2024 +279 Subsections 271(2), 272(2), 273(3) and 276(2) +come into force on April 1, 2024. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 12 Service Fees Act +Amendments to the Act +Sections 277-279 + +Page 227 +DIVISION 13 +R.S., c. C-8 +Canada Pension Plan +280 Section 92 of the Canada Pension Plan is +amended by adding the following after subsec- +tion (2): +Information provided by Minister of National Revenue +(3) Despite any other Act or law, the Minister of National +Revenue or any person that he or she designates may +make available to the Minister a report providing infor- +mation that is necessary for the purpose of policy analy- +sis, research or evaluation related to the administration +of this Act. +DIVISION 14 +2005, c. 34, s. 1; 2013, c. 40, s. 205 +Department of Employment and +Social Development Act +281 The Department of Employment and Social +Development Act is amended by adding the fol- +lowing after section 8: +Social Insurance Numbers +8.1 The Minister may collect and use a person’s Social +Insurance Number to verify their identity for the purpos- +es of the administration or enforcement of any Act, pro- +gram or activity in respect of which the administration or +enforcement is the responsibility of the Minister. +DIVISION 15 +R.S., c. L-2 +Canada Labour Code +282 (1) Subsections 206.5(2) to (4) of the Canada +Labour Code are replaced by the following: +Leave — death of child +(2) Every employee is entitled to and shall be granted a +leave of absence from employment of up to 156 weeks if +the employee is the parent of a child who has died and it +is probable, considering the circumstances, that the child +died as a result of a crime. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 13 Canada Pension Plan +Sections 280-282 + +Page 228 +Leave — child who has disappeared +(3) Every employee is entitled to and shall be granted a +leave of absence from employment of up to 156 weeks if +the employee is the parent of a child who has disap- +peared and it is probable, considering the circumstances, +that the child disappeared as a result of a crime. +Exception +(4) An employee is not entitled to a leave of absence if +they are charged with the crime. +(2) Paragraph 206.5(5)(b) of the Act is replaced by +the following: +(b) ends 156 weeks after the day on which the death or +disappearance, as the case may be, occurs. +(3) Paragraphs 206.5(6)(a) and (b) of the Act are +replaced by the following: +(a) on the 14th day after the day on which the child is +found, if the child is found during the 156-week peri- +od, but no later than the end of the 156-week period; +or +(b) 156 weeks after the day on which the disappear- +ance occurs if subsection (2) applies to the child. +(4) Subsection 206.5(8) of the Act is replaced by +the following: +Aggregate leave — employees +(8) The aggregate amount of leave that may be taken by +employees under this section in respect of the same +death or disappearance of a child — or the same children +who die or disappear as a result of the same event — +must not exceed 156 weeks. +283 Paragraph 209.4(h) of the Act is replaced by +the following: +(h) prescribing cases, other than the one set out in +subsection 206.5(4), in which an employee is not enti- +tled to a leave of absence and cases in which an em- +ployee is entitled to a leave of absence even if they are +charged with the crime; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 15 Canada Labour Code +Sections 282-283 + +Page 229 +DIVISION 16 +2001, c. 27 +Immigration and Refugee Protection +Act (Claims for Refugee Protection) +Amendments to the Act +284 (1) Subsection 99(3) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +Claim inside Canada +(3) A claim for refugee protection made by a person in- +side Canada must be made in person to an officer, must +not be made by a person who is subject to a removal or- +der, and is governed by this Part. +(2) Subsection 99(3.1) of the Act is replaced by the +following: +Claim made inside Canada — not at port of entry +(3.1) A person inside Canada who makes a claim for +refugee protection or who, before making a claim, sub- +mits any document or provides information with a view +to making a claim, other than at a port of entry must pro- +vide the officer, within the time limits provided for in the +regulations, with the documents and information, includ- +ing in respect of the basis for the claim, required by the +rules of the Board or specified by the Minister. The docu- +ments and information are to be provided in accordance +with those rules and in the form and manner specified by +the Minister. +Coming into Force +Order in council +285 Subsection 284(2) comes into force on a day +to be fixed by order of the Governor in Council. +DIVISION 17 +2001, c. 27 +Immigration and Refugee Protection +Act (Sponsorship Applications) +286 Section 87.3 of the Immigration and Refugee +Protection Act is amended by adding the follow- +ing after subsection (1): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 16 Immigration and Refugee Protection Act (Claims for Refugee Protection) +Sections 284-286 + +Page 230 +Clarification +(1.1) For greater certainty, this section applies to a spon- +sorship application made under subsection 13(1) to spon- +sor a person referred to in subsection 99(2). +DIVISION 18 +2019, c. 29, s. 292 +College of Immigration and Citizenship +Consultants Act +Amendments to the Act +287 Section 4 of the College of Immigration and +Citizenship Consultants Act is amended by +adding the following after paragraph (a): +(a.1) establishing and providing training and develop- +ment programs for licensees; +288 Subsection 15(1) of the Act is replaced by the +following: +Annual report +15 (1) The College must submit to the Minister, within +120 days after the end of each of its fiscal years, a report +on the College’s activities during the preceding fiscal +year. +289 The Act is amended by adding the following +after section 39: +Filing decision in Federal Court +39.1 (1) The College may file in the Federal Court a cer- +tified copy of a decision made under section 38. +Effect of filing +(2) On the certified copy being filed, the decision be- +comes and may be enforced as an order of the Federal +Court. +290 Section 56 of the Act is replaced by the fol- +lowing: +Responsibility for damages — directors and others +56 No action or other proceeding for damages lies or +may be instituted against any of the following persons for +anything done or omitted to be done in good faith in the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 17 Immigration and Refugee Protection Act (Sponsorship Applications) +Sections 286-290 + +Page 231 +exercise or purported exercise of any power, or in the +performance or purported performance of any duty or +function, conferred on that person under the Act: +(a) a current or former director of the Board; +(b) a current or former member of a committee of the +College; +(c) the Registrar or a former Registrar; +(d) a current or former investigator; +(e) a current or former officer, employee, agent or +mandatary of the College; and +(f) a person who is or has been engaged by the Col- +lege. +291 Paragraph 57(2)(c) of the Act is replaced by +the following: +(c) refer the complaint to a process of dispute resolu- +tion, on any conditions specified by the Complaints +Committee, if the licensee consents. +292 (1) The portion of subsection 69(3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Professional misconduct or incompetence +(3) If the Discipline Committee determines that the li- +censee has committed professional misconduct or was in- +competent, the Committee may, in its decision, take or +require one or more of the following actions as well as +any other action set out in the regulations: +(2) Subsection 69(3) of the Act is amended by +adding “or” at the end of paragraph (c), by strik- +ing out “or” at the end of paragraph (d) and by +repealing paragraph (e). +293 The Act is amended by adding the following +after section 70: +Filing decision in Federal Court +70.1 (1) The College may file in the Federal Court a cer- +tified copy of a decision made under subsection 69(3). +Effect of filing +(2) On the certified copy being filed, the decision be- +comes and may be enforced as an order of the Federal +Court. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 18 College of Immigration and Citizenship Consultants Act +Amendments to the Act +Sections 290-293 + +Page 232 +294 Section 71 of the Act is renumbered as sub- +section 71(1) and is amended by adding the fol- +lowing: +Respondent — committee +(2) However, if the College makes an application for ju- +dicial review of a decision of its committees, the commit- +tee is the respondent. +295 The Act is amended by adding the following +after section 73: +Powers of College +Administration of Licensee’s Property +Order +73.1 (1) If a licensee is not able to perform their activi- +ties as an immigration and citizenship consultant for any +prescribed reason, the College may, in order to carry out +its purpose, including to ensure the continuation of ser- +vices to a licensee’s client, apply, without notice, to a +court of competent jurisdiction, including the Federal +Court, for an order authorizing the College or a person +appointed by the court to administer any property in re- +lation to those activities that is or should be in the li- +censee’s possession or under their control. +Content of order +(2) If the court concludes that it is necessary to ensure +the continuation of services to the licensee’s clients or to +otherwise permit the College to carry out its purpose, it +may, for the purposes of subsection (1), +(a) authorize the College or person appointed by the +court to +(i) enter a place, including a vehicle, in which the +College or person has reasonable grounds to believe +property referred to in subsection (1) is located, +(ii) examine anything in the place, +(iii) open or order any person to open any contain- +er or package found in the place, +(iv) require the owner or person in charge of the +place and any person in the place to give all assis- +tance that is reasonably required to enable the Col- +lege or person appointed by the court to execute the +order and to provide any property referred to in +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 18 College of Immigration and Citizenship Consultants Act +Amendments to the Act +Sections 294-295 + +Page 233 +subsection (1) or any information, and access to +any data, that are reasonably required for that pur- +pose, and +(v) seize any document or other thing related to a +client’s files and transfer it to the client or a licensee +or person referred to in paragraph 21.1(2)(a) or (b) +or subsection 21.1(3) or (4) of the Citizenship Act or +paragraph 91(2)(a) or (b) or subsection 91(3) or (4) +of the Immigration and Refugee Protection Act; +(b) order that any property referred to in subsection +(1) is not to be dealt with by any person without leave +of the court or is to be held in trust by the College or +person appointed by the court; +(c) require the licensee to account to the College or +person appointed by the court for any property re- +ferred to in subsection (1); +(d) provide for the compensation of the College or +person appointed by the court for administering the li- +censee’s property and the reimbursement of any ex- +penses the College or person incurs in doing so; and +(e) provide for any other matter that it considers ap- +propriate in the circumstances, including imposing +conditions on the manner in which the College or per- +son appointed by the court is to execute the order. +Additional authority +(3) The court may also authorize the College or person +appointed by the court to seize and detain any property +referred to in subsection (1) found in the place and trans- +fer it to any person for the purpose of carrying on the li- +censee’s business operations or winding up their prac- +tice. +Former licensee +(4) For greater certainty, the College has jurisdiction to +apply for an order referred to in subsection (1) in respect +of a former licensee. +Limitation or prescription +73.2 The College is not permitted to make an applica- +tion under subsection 73.1(1) after the sixth anniversary +of the day on which a licensee ceases to be a licensee. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 18 College of Immigration and Citizenship Consultants Act +Amendments to the Act +Section +295 + +Page 234 +Application +73.3 Sections 52 and 53 apply in respect of an order is- +sued under subsection 73.1(1) with any adaptations that +may be necessary. +Obstruction and false statements +73.4 It is prohibited to obstruct or hinder, or make a +false or misleading statement either orally or in writing, +to the College or person appointed by the Court when the +College or person is executing an order issued under sub- +section 73.1(1). +Information-sharing Agreement or +Arrangement +Information sharing +73.5 (1) The College may enter into an agreement or ar- +rangement with any entity, including a government in- +stitution, as defined in section 3 of the Access to Infor- +mation Act, or an institution of a government of a +province or foreign state, for the sharing of information +for the purpose of assisting in the administration and en- +forcement of this Act, or any other Act of Parliament or +of a province or any other law, as it relates to immigra- +tion and citizenship consultants. +Limitation +(2) An agreement or arrangement entered into under +subsection (1) is subject to the by-laws and regulations +made under this Act. +296 The portion of subsection 79(1) of the Act be- +fore paragraph (a) is replaced by the following: +Offences and punishment +79 (1) Every person who contravenes section 55, 70 or +73.4 or an order made under paragraph 66(a) is guilty of +an offence and liable +297 Subsection 81(2) of the Act is replaced by the +following: +Authorization +(2) Regulations made under paragraphs (1)(c) to (f), (h) +to (j), (l) to (p), (r), (s), (u) and (x) may authorize the Col- +lege to make by-laws with respect to all or part of the +subject matter of the regulations and, for greater certain- +ty, those by-laws are regulations for the purposes of the +Statutory Instruments Act. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 18 College of Immigration and Citizenship Consultants Act +Amendments to the Act +Sections 295-297 + +Page 235 +Related Amendments +R.S., c. C-29 +Citizenship Act +298 Subsection 27(3) of the Citizenship Act is re- +placed by the following: +Right to request review +(3) Any regulation made under paragraph (1)(k.6) must +provide that a person who is the subject of a notice of vio- +lation has the right to request, from a person appointed +under subsection (4), a review of the notice or of the +penalty imposed. +2001, c. 27 +Immigration and Refugee Protection Act +299 Subsection 91.1(2) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +Right to request review +(2) Any regulation made under paragraph (1)(a) must +provide that a person who is the subject of a notice of vio- +lation has the right to request, from a person appointed +under subsection (3), a review of the notice or of the +penalty imposed. +DIVISION 19 +R.S., c. C-29 +Citizenship Act +Amendments to the Act +300 The Citizenship Act is amended by adding +the following after section 2: +Biometric Information +Biometric information — collection, use, etc. +2.1 The Minister may, for the purpose of administering +and enforcing this Act, collect, use, verify, retain and dis- +close biometric information in accordance with the regu- +lations. +Provision of biometric information +2.2 (1) Subject to subsection (2) and the regulations, a +person who makes an application or request under this +Act must provide the biometric information specified by +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 18 College of Immigration and Citizenship Consultants Act +Related Amendments +Sections 298-300 + +Page 236 +the regulations in accordance with the procedures set out +in the regulations for the collection and verification of +biometric information. +Exceptional circumstances +(2) If the Minister considers that exceptional circum- +stances warrant it, the Minister may, on the Minister’s +own initiative, decide that subsection (1) does not apply +in respect of a class of persons and may specify the bio- +metric information that a person who is a member of that +class is to provide and the procedure to follow for the col- +lection and verification of that biometric information. +301 The portion of subsection 12(1) of the Act be- +fore paragraph (a) is replaced by the following: +Application for evidence of citizenship +12 (1) The Minister shall, on application by a person, +determine whether they are a citizen and, if they are, +302 (1) Subsection 27(1) of the Act is amended by +adding the following before paragraph (b): +(a) respecting the application of section 2.2, including +regulations respecting +(i) restrictions on the persons to whom and on the +applications or requests to which that section ap- +plies, +(ii) the biometric information that is to be provid- +ed, +(iii) the circumstances in which a person is not re- +quired to provide certain biometric information, +and +(iv) the circumstances in which a person is exempt +from the application of that section; +(2) Paragraph 27(1)(k.1) of the Act is replaced by +the following: +(k.1) providing for the collection, retention, use, veri- +fication, disclosure and disposal of information for the +purposes of this Act; +(3) Subsection 27(1) of the Act is amended by +striking out “and” at the end of paragraph (k.9) +and by adding the following after that paragraph: +(k.91) providing the circumstances in which the Min- +ister may require a person, or a person who is a mem- +ber of a class of persons, who makes an application or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 19 Citizenship Act +Amendments to the Act +Sections 300-302 + +Page 237 +request or who provides any document, information +or evidence under this Act to do so using any means +that are specified by the Minister; and +303 Subsection 27.2 of the Act is amended by +adding the following after paragraph (a): +(a.1) respecting the procedures for the collection and +verification of biometric information; +(a.2) respecting the processing of collected biometric +information, including the creation of biometric tem- +plates; +304 The Act is amended by adding the following +after section 27.2: +Regulations — electronic means +27.21 (1) The Minister may make regulations respect- +ing the application of section 28.2 and paragraph 28.3(b), +including regulations respecting +(a) the technology or format to be used, or the stan- +dards, specifications or processes to be followed, in- +cluding for the making or verifying of an electronic +signature and the manner in which it is to be used; +and +(b) the date and time when, and the place where, an +electronic version of an application, request, notice, +decision, determination or document or any informa- +tion or evidence is deemed to be sent or received. +Electronic and other means +(2) The regulations made under subsection (1) may in- +clude provisions requiring a person who makes an appli- +cation or request or who provides any document, infor- +mation or evidence under this Act to do so using elec- +tronic means, including an electronic system, and provi- +sions respecting such means, including such a system. +The regulations may also include provisions prescribing +the circumstances in which the application, request, doc- +ument, information or evidence may be provided by oth- +er means and respecting those other means. +Electronic payments +(3) The regulations may also include provisions +(a) requiring that payments that are required to be +made or evidence of payment that is required to be +provided under this Act must be made or provided by +means of an electronic system and respecting such a +system; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 19 Citizenship Act +Amendments to the Act +Sections 302-304 + +Page 238 +(b) prescribing the circumstances in which such pay- +ments may be made or evidence of such payments +may be provided by other means and respecting such +other means; and +(c) respecting the date and time when, and the place +where, an electronic payment or evidence of payment +is deemed to be sent or received. +305 The Act is amended by adding the following +after section 28.1: +PART VI.1 +Electronic Administration and +Enforcement +Power — Minister +28.2 (1) The Minister may administer and enforce this +Act using electronic means. +Power — citizenship judges and Registrar +(2) A citizenship judge and the Registrar of Canadian +Citizenship may, in the exercise of their powers and per- +formance of their duties and functions under this Act, +use the electronic means that are made available or spec- +ified by the Minister. +Delegation +(3) A person who has been authorized by the Minister to +do anything that may be done by the Minister under this +Act, may do so using the electronic means that are made +available or specified by the Minister. +Decision or determination — automated system +(4) For greater certainty, an electronic system, including +an automated system, may be used to process an applica- +tion, proceed with an examination or make a decision or +determination under this Act. +Conditions for electronic version +28.3 If any provision of this Act or the regulations re- +quires a signature or any information or evidence to be +provided, an application, request, decision or determina- +tion to be made, a notice to be given or any other docu- +ment to be issued or otherwise provided, the electronic +version of the signature, information or evidence, appli- +cation, request, decision or determination, notice or oth- +er document is satisfied by its electronic version, if +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 19 Citizenship Act +Amendments to the Act +Sections 304-305 + +Page 239 +(a) the electronic version is provided by the electronic +means, including an electronic system, that are made +available or specified by the Minister; and +(b) any other requirements that may be prescribed are +met. +For greater certainty +28.4 For greater certainty, if any provision of this Act or +the regulations authorizes the Minister to require that +any document, information or evidence be provided, the +Minister is not precluded by this Part from requiring that +the document, information or evidence, as the case may +be, be provided in accordance with that provision. +Coming into Force +Order in council +306 Section 300, subsections 302(1) and (2) and +section 303 come into force on a day to be fixed by +order of the Governor in Council. +DIVISION 20 +2002, c. 7 +Yukon Act +307 The Yukon Act is amended by adding the fol- +lowing after section 55: +Adverse effects — Type II Sites +55.1 (1) If the Minister has the administration of public +real property that is a “Type II Site” within the meaning +of the Yukon Northern Affairs Program Devolution +Transfer Agreement made on October 29, 2001, the Min- +ister may take any measures on the public real property +that the Minister considers necessary to prevent, coun- +teract, mitigate or remedy any adverse effect on persons, +property or the environment. +Entry +(2) For the purposes of subsection (1), the Minister may +enter any place on the public real property, except a place +that is designed to be used and is being used as a perma- +nent or temporary private dwelling-place. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 19 Citizenship Act +Amendments to the Act +Sections 305-307 + +Page 240 +DIVISION 21 +Oceans Protection Plan +SUBDIVISION A +2001, c. 6 +Marine Liability Act +Amendments to the Act +308 The heading “Interpretation” before section +24 of the Marine Liability Act is replaced by the +following: +DIVISION 1 +Convention on Limitation of Liability +for Maritime Claims, 1976 +Interpretation +309 The portion of section 24 of the Act before +the first definition is replaced by the following: +Definitions +24 The following definitions apply in this Division. +310 The portion of subsection 25(1) of the Act be- +fore paragraph (a) is replaced by the following: +Extended meaning of expressions +25 (1) For the purposes of this Division and Articles 1 to +15 of the Convention, +311 (1) Subsection 26(1) of the Act is replaced by +the following: +Force of law +26 (1) Subject to the other provisions of this Division, +Articles 1 to 15 and 18 of the Convention and Articles 8 +and 9 of the Protocol have the force of law in Canada. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +Sections 308-311 + +Page 241 +(2) Subsection 26(3) of the Act is replaced by the +following: +Exceptions +(3) This Division does not apply to a claim that is the +subject of a reservation made by Canada. +312 Paragraphs 29(a) and (b) of the Act are re- +placed by the following: +(a) $1,500,000 in respect of claims for loss of life or +personal injury; and +(b) $750,000 in respect of any other claims. +313 Subsection 33(1) of the Act is amended by +adding the following after paragraph (a): +(a.1) permitting that person to reduce the amount +that they are required to pay to the fund by up to an +amount equal to the sum of any amounts paid to a +claimant before the constitution of the fund in respect +of a maritime claim for oil pollution damage caused by +oil of any kind or in any form other than oil as defined +in Article I of the Civil Liability Convention as de- +fined in subsection 47(1); +314 The Act is amended by adding the following +after section 33: +Public notice +33.1 (1) In the case of a maritime claim referred to in +paragraph 33(1)(a.1), the person constituting the fund +must, as soon as feasible, give notice of the fund’s consti- +tution in +(a) the Canada Gazette; +(b) a newspaper in general circulation in the region +where the incident occurred; and +(c) any other appropriate manner in the communities +potentially affected by the incident. +Accessibility +(2) Notices given under paragraphs (1)(b) and (c) are to +be made accessible to the public for a period of at least 30 +days. +Proof of accessibility +(3) The person constituting the fund must, within 15 +days after the 30th day of the period referred to in sub- +section (2), file evidence in the Admiralty Court that the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 311-314 + +Page 242 +notices have been made accessible to the public for a pe- +riod of at least 30 days. +Court order in case of non-compliance +(4) The Admiralty Court may issue any order that it +deems appropriate to remedy the failure of the person to +give any of the required public notices or the inadequacy +of a notice. +315 Subsection 34(1) of the Act is replaced by the +following: +Release of ships, etc. +34 (1) If a ship or other property is released under para- +graph 2 of Article 13 of the Convention, in any case other +than one in which a fund has been constituted in a place +described in paragraphs 2(a) to (d) of that Article, the +person who obtained the release is deemed to have sub- +mitted to the jurisdiction of the court that ordered the re- +lease for the purpose of determining the claim. +316 Paragraph 34.1(b) of the Act is replaced by +the following: +(b) generally for carrying out the purposes and provi- +sions of this Division. +317 The Act is amended by adding the following +after section 34.1: +DIVISION 2 +Limitation of Liability — Air Cushion +Vehicles +Interpretation +Definitions +34.2 The following definitions apply in this Division. +Convention means the Convention on Limitation of Lia- +bility for Maritime Claims, 1976, concluded at London on +November 19, 1976, as amended by the Protocol, Articles +1 to 15 of which Convention are set out in Part 1 of +Schedule 1. (Convention) +owner, in relation to an air cushion vehicle, means the +owner, charterer, manager and operator of an air cushion +vehicle. (propriétaire) +passenger means +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 314-317 + +Page 243 +(a) a person carried on board an air cushion vehicle +(i) under a contract of passenger carriage, or +(ii) to accompany, with the consent of the carrier, a +vehicle or live animals which are covered by a con- +tract for the carriage of goods; or +(b) a participant in an adventure tourism activity re- +ferred to in subsection 37.1(1). (passager) +Protocol means the Protocol of 1996 to amend the Con- +vention on Limitation of Liability for Maritime Claims, +1976, concluded at London on May 2, 1996. (Protocole) +Application +Force of law +34.3 (1) Subject to the other provisions of this Division, +Article 1, paragraphs 1(a) to (c), (e) and (f) and para- +graph 2 of Article 2, paragraphs (a), (c) and (e) of Article +3, Articles 4 and 5, paragraphs 2 and 3 of Article 6, para- +graph 1 of Article 9 and Articles 10 to 14 of the Conven- +tion have the force of law in Canada in relation to air +cushion vehicles. +Adaptation — Convention +(2) For the purposes of this Division, the provisions of +the Convention referred to in subsection (1) are adapted +as follows: +(a) a reference to “ship” or “vessel” is to be read as a +reference to “air cushion vehicle”; +(b) a reference to “shipowner” is to be read as a refer- +ence to “owner”; +(c) paragraph 2 of Article 1 of the Convention is to be +read without reference to the word “seagoing”; +(d) the expression “carriage by sea” in paragraph 1(b) +of Article 2 of the Convention is to be read as “carriage +by water”; +(e) the first reference to “paragraph 1(a)” in para- +graph 2 of Article 6 of the Convention is to be read as +reference to “subsection 34.4(1), (2) or (4)” of this Act +and the second reference to “paragraph 1(a)” is to be +read as a reference to “subsections 34.4(1), (2) and (4) +in proportion to the amount of the established claims +under each of those subsections”; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +317 + +Page 244 +(f) a reference to “paragraph 1(b)” in paragraphs 2 +and 3 of Article 6 of the Convention is to be read as a +reference to “subsection 34.4(5)” of this Act; +(g) the reference to “Article 6” in paragraph 1 of Arti- +cle 9 of the Convention is to be read as a reference to +“section 34.4” of this Act; +(h) the reference to “Articles 6 and 7” in paragraph 1 +of Article 11 of the Convention is to be read as a refer- +ence to “section 34.4” of this Act; and +(i) the reference to “the provisions of paragraphs 1, 2 +and 3 of Article 6 and of Article 7” in paragraph 1 of +Article 12 of the Convention is to be read as a refer- +ence to “section 34.4” of this Act. +Inconsistency +(3) In the event of any inconsistency between sections +34.4 to 34.7 of this Act and the provisions of the Conven- +tion referred to in subsection (1), those sections prevail +to the extent of the inconsistency. +Maximum Liability +Passenger claims +34.4 (1) The maximum liability for claims that arise on +any distinct occasion for loss of life or personal injury to +passengers of an air cushion vehicle of less than 8 000 kg +all up weight is the greater of +(a) $3,500,000, and +(b) $300,000 multiplied by +(i) the number of passengers that the air cushion +vehicle is authorized to carry according to any +Canadian maritime document required under the +Canada Shipping Act, 2001, or +(ii) the number of passengers on board the air +cushion vehicle, if no Canadian maritime document +is required under that Act. +Claims — no contract of carriage +(2) The maximum liability for claims that arise on any +distinct occasion for loss of life or personal injury to per- +sons carried on board an air cushion vehicle of less than +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +317 + +Page 245 +8 000 kg all up weight otherwise than under a contract of +passenger carriage is the greater of +(a) $3,500,000, and +(b) $300,000 multiplied by +(i) the number of passengers that the air cushion +vehicle is authorized to carry according to any +Canadian maritime document required under the +Canada Shipping Act, 2001, or +(ii) the number of persons on board the air cushion +vehicle, if no Canadian maritime document is re- +quired under that Act. +Exception +(3) Subsection (2) does not apply in respect of +(a) the master of an air cushion vehicle, a member of +an air cushion vehicle’s crew — or any other person +employed or engaged in any capacity on the business +of an air cushion vehicle — when they are carried on +board the air cushion vehicle; +(b) a person carried on board an air cushion vehicle +that is not operated for a commercial or public pur- +pose; +(c) a person carried on board an air cushion vehicle in +pursuance of the obligation on the master to carry +shipwrecked, distressed or other persons or by reason +of any circumstances that neither the master nor the +owner of the air cushion vehicle could have prevented; +or +(d) a stowaway, a trespasser or any other person who +boards an air cushion vehicle without the consent or +knowledge of the master or the owner of the air cush- +ion vehicle. +Other claims — loss of life or personal injury +(4) The maximum liability for claims that arise on any +distinct occasion for loss of life or personal injury involv- +ing an air cushion vehicle, other than claims referred to +in subsections (1) and (2), is +(a) $1,500,000 for an air cushion vehicle of less than +8 000 kg all up weight; +(b) $5,000,000 for an air cushion vehicle of 8 000 kg or +more but less than 13 000 kg all up weight; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +317 + +Page 246 +(c) $5,000,000 for an air cushion vehicle of 13 000 kg +or more all up weight, plus $40 for each kilogram that +exceeds 13 000 kg. +Other claims +(5) The maximum liability for claims that arise on any +distinct occasion involving an air cushion vehicle, other +than claims referred to in subsections (1), (2) and (4), is +(a) $750,000 for an air cushion vehicle of less than +8 000 kg all up weight; +(b) $2,500,000 for an air cushion vehicle of 8 000 kg or +more but less than 13 000 kg all up weight; and +(c) $2,500,000 for an air cushion vehicle of 13 000 kg +or more all up weight, plus $20 for each kilogram that +exceeds 13 000 kg. +Procedure +Jurisdiction of Admiralty Court +34.5 (1) The Admiralty Court has exclusive jurisdiction +with respect to any matter relating to the constitution +and distribution of a limitation fund under Articles 11 to +13 of the Convention. +Right to assert limitation defence +(2) If a claim is made or apprehended against a person in +respect of liability that is limited by section 34.4, that per- +son may assert the right to limitation of liability in a de- +fence filed, or by way of action or counterclaim for +declaratory relief, in any court of competent jurisdiction +in Canada. +Powers of Admiralty Court +34.6 (1) If a claim is made or apprehended against a +person in respect of liability that is limited by section +34.4, the Admiralty Court, on application by that person +or any other interested person, including a person who is +a party to proceedings in relation to the same subject- +matter before another court, tribunal or authority, may +take any steps it considers appropriate, including +(a) determining the amount of the liability and pro- +viding for the constitution and distribution of a fund +under Articles 11 and 12 of the Convention; +(b) joining interested persons as parties to the pro- +ceedings, excluding any claimants who do not make a +claim within a certain time, requiring security from +the person claiming limitation of liability or from any +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +317 + +Page 247 +other interested person and requiring the payment of +any costs; and +(c) enjoining any person from commencing or contin- +uing proceedings in any court, tribunal or authority +other than the Admiralty Court in relation to the same +subject-matter. +Court may postpone distribution +(2) In providing for the distribution of a fund under +paragraph (1)(a) in relation to any liability, the Admiralty +Court may, having regard to any claim that may subse- +quently be established before a court, tribunal or other +authority outside Canada in respect of that liability, post- +pone the distribution of any part of the fund that it con- +siders appropriate. +Lien and other rights +(3) No lien or other right in respect of an air cushion ve- +hicle or other property affects the proportions in which a +fund is distributed by the Admiralty Court. +Procedural matters +(4) The Admiralty Court may +(a) make any rule of procedure it considers appropri- +ate with respect to proceedings before it under this +section; and +(b) determine what form of guarantee it considers to +be adequate for the purposes of paragraph 2 of Article +11 of the Convention. +Interest +(5) For the purposes of Article 11 of the Convention, in- +terest is payable at the rate prescribed under the Income +Tax Act for amounts payable by the Minister of National +Revenue as refunds of overpayments of tax under that +Act. +Release +34.7 If an air cushion vehicle or other property is re- +leased under paragraph 2 of Article 13 of the Convention, +in any case other than one in which a fund has been con- +stituted in a place described in paragraphs 2(a) to (d) of +that Article, the person who obtained the release is +deemed to have submitted to the jurisdiction of the court +that ordered the release for the purpose of determining +the claim. +318 Paragraph 36(1)(a) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 317-318 + +Page 248 +(a) the definition ship in Article 1 of the Convention +shall be read as including any vessel, craft or air cush- +ion vehicle designed, used or capable of being used +solely or partly for navigation, whether seagoing or +not, but not including a vessel propelled manually by +paddles or oars; and +319 Section 41 of the Act is replaced by the fol- +lowing: +Definition of Hague-Visby Rules +41 In this Part, Hague-Visby Rules means the rules set +out in Schedule 3 and embodied in the International +Convention for the Unification of Certain Rules of Law +relating to Bills of Lading, concluded at Brussels on Au- +gust 25, 1924, in the Protocol concluded at Brussels on +February 23, 1968, and in the additional Protocol con- +cluded at Brussels on December 21, 1979. +320 Subsection 43(4) of the Act is repealed. +321 Section 44 of the Act and the heading before +it are repealed. +322 The portion of subsection 46(1) of the Act be- +fore paragraph (a) is replaced by the following: +Claims +46 (1) If a contract for the carriage of goods by water +provides for the adjudication or arbitration of claims +arising under the contract in a place other than Canada, a +claimant may institute judicial or arbitral proceedings in +a court or arbitral tribunal in Canada that would be com- +petent to determine the claim if the contract had referred +the claim to Canada, if +323 Section 51 of the Act is amended by adding +the following after subsection (2): +Liability — fishing, hunting, trapping and harvesting +(3) For greater certainty, for the purposes of Article III of +the Civil Liability Convention, the liability of the owner of +a ship includes economic loss in relation to the exercise +of fishing, hunting, trapping or harvesting rights recog- +nized and affirmed by section 35 of the Constitution Act, +1982 suffered by an Indigenous group, community or +people that holds those rights or suffered by a member of +such a group, community or people. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 318-323 + +Page 249 +324 Subsection 53(1) of the Act is amended by +striking out “and” at the end of paragraph (a) +and by adding the following after that paragraph: +(a.1) permitting that person to reduce the amount +that they are required to pay to the fund by up to an +amount equal to the sum of any amounts paid to a +claimant before the constitution of the fund; and +325 Subsections 54(1) and (2) of the Act are re- +placed by the following: +Public notice +54 (1) The person constituting the fund must, as soon as +feasible, give notice of the fund’s constitution in +(a) the Canada Gazette; +(b) a newspaper in general circulation in the region +where the incident occurred; and +(c) any other appropriate manner in the communities +potentially affected by the incident. +Accessibility +(1.1) Notices given under paragraphs (1)(b) and (c) are +to be made accessible to the public for a period of at least +30 days. +Proof of accessibility +(2) The person constituting the fund must, within 15 +days after the 30th day of the period referred to in sub- +section (1.1), file evidence in the Admiralty Court that the +notices have been made accessible to the public for a pe- +riod of at least 30 days. +326 The portion of subsection 55(1) of the Act be- +fore paragraph (a) is replaced by the following: +Absence of certificate +55 (1) Unless a ship carries a certificate described in Ar- +ticle VII of the Civil Liability Convention issued in accor- +dance with subsection 56(1), the ship must not +327 The Act is amended by adding the following +before section 69: +Extended meaning of expressions +68.1 For the purposes of sections 69 to 74 and Articles 1 +to 10 of the Bunkers Convention, the definition ship in +Article 1 of the Bunkers Convention includes non-seago- +ing vessels and non-seaborne craft. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 324-327 + +Page 250 +328 Section 71 of the Act is amended by adding +the following after subsection (2): +Liability — fishing, hunting, trapping and harvesting +(3) For greater certainty, for the purposes of Article 3 of +the Bunkers Convention, the liability of the owner of a +ship includes economic loss in relation to the exercise of +fishing, hunting, trapping or harvesting rights recognized +and affirmed by section 35 of the Constitution Act, 1982 +suffered by an Indigenous group, community or people +that holds those rights or suffered by a member of such a +group, community or people. +329 Section 72 of the Act is replaced by the fol- +lowing: +Application of Division 1 of Part 3 +72 Division 1 of Part 3 applies to claims arising under +the Bunkers Convention. +330 The portion of subsection 73(1) of the Act be- +fore paragraph (a) is replaced by the following: +Absence of certificate +73 (1) Unless a ship carries a certificate described in Ar- +ticle 7 of the Bunkers Convention issued in accordance +with subsection 74(1), the ship must not +331 (1) Paragraph 77(1)(a) of the Act is replaced +by the following: +(a) for oil pollution damage from the ship, including +economic loss in relation to the exercise of fishing, +hunting, trapping or harvesting rights recognized and +affirmed by section 35 of the Constitution Act, 1982 +suffered by an Indigenous group, community or peo- +ple that holds those rights or suffered by a member of +such a group, community or people; +(2) Subsection 77(1.2) of the English version of +the Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 327-331 + +Page 251 +Words and expressions defined +(1.2) For the purposes of subsection (1.1), words and ex- +pressions used in that subsection that are not defined +have the same meaning as in the Civil Liability Conven- +tion as defined in subsection 47(1). +332 (1) Subsection 92(2) of the Act is amended by +adding the following after paragraph (c): +(c.1) any amounts received by the Administrator fur- +ther to the notice given under subsection 106.02(3) or +paragraph 106.04(1)(b) or recovered under section +106.05; +(2) Paragraph 92(3)(a.1) of the Act is replaced by +the following: +(a.1) all amounts that are directed to be paid under +paragraph +106(3)(a) +or +106.04(1)(c), +subsection +106.3(4) or section 117 or under a settlement; +(3) Paragraph 92(3) of the Act is amended by +adding “and” at the end of paragraph (d) and by +repealing paragraph (e). +333 (1) Section 103 of the Act is amended by +adding the following after subsection (1.1): +Claims filed with Administrator — future losses +(1.2) A claim arising out of oil pollution damage may be +filed with the Administrator for +(a) future loss of profit or income and future costs or +expenses for the mitigation of that loss by a person +who expects to suffer loss or incur costs or expenses; +(b) future economic loss related to fishing, hunting, +trapping or harvesting for personal or household use +and future costs or expenses for the mitigation of that +loss by an individual who expects to suffer loss or in- +cur costs or expenses; +(c) future economic loss related to the exercise of fish- +ing, hunting, trapping or harvesting rights recognized +and affirmed by section 35 of the Constitution Act, +1982 and future costs or expenses for the mitigation of +that loss by a council, government or other entity that +is authorized to act on behalf of an Indigenous group, +community or people that holds those rights if that +group, community or people expects to suffer loss or +incur costs or expenses; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 331-333 + +Page 252 +(d) costs or expenses for meeting the conditions im- +posed by the Administrator under subsection 105(1.2) +by a person referred to in paragraph (a), an individual +referred to in (b) or a council, government or other en- +tity referred to in paragraph (c) who expects to incur +those costs or expenses. +Period covered by the claim +(1.3) The claim filed under subsection (1.2) must specify +the period covered by the claim, which, for greater cer- +tainty, may extend beyond the periods referred to in sub- +section (2) during which the claim must be filed. +(2) The portion of subsection 103(2) of the Act be- +fore paragraph (a) is replaced by the following: +Limitation or prescription period +(2) A claim referred to in any of subsections (1) to (1.2) +must be made +(3) Paragraphs 103(2)(a) and (b) of the English +version of the Act are replaced by the following: +(a) if oil pollution damage occurs, within two years af- +ter the day on which that damage occurs and five years +after the incident that causes that damage; or +(b) if no oil pollution damage occurs, within five years +after the incident in respect of which oil pollution +damage is anticipated. +(4) Subsection 103(3) of the Act is replaced by the +following: +Exception +(3) Subsections (1) to (1.2) do not apply to a person in a +state other than Canada and subsections (1) and (1.1) do +not apply to a response organization referred to in para- +graph 51(1)(a), 71(1)(a) or 77(1)(b). +334 (1) Subsection 105(1) of the Act is replaced by +the following: +Administrator’s duties +105 (1) On receipt of a claim under subsection 103(1) or +(1.1), the Administrator shall investigate and assess it +and shall +(a) make an offer of compensation to the claimant for +whatever portion of it that the Administrator finds to +be established; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 333-334 + +Page 253 +(b) disallow the claim and notify the claimant of its +disallowance in writing. +Administrators duties — future losses +(1.1) On receipt of a claim under subsection 103(1.2), the +Administrator shall investigate and assess it and shall +(a) make an offer of compensation to the claimant for +whatever portion of it that the Administrator finds to +be established; +(b) make an offer of compensation to the claimant on +an interim payment schedule for whatever portion of +it that the Administrator finds to be established and +provide the dates for future payments; or +(c) disallow the claim and notify the claimant of its +disallowance in writing. +Conditions +(1.2) If the Administrator makes an offer of compensa- +tion under paragraph (1.1)(a) or (b), the Administrator +may impose conditions on the claimant as part of that of- +fer, including a requirement to keep records containing +information relating to the claim. +(2) Paragraph 105(3)(a) of the Act is replaced by +the following: +(a) whether it is for loss, damage, costs or expenses +referred to in subsection 103(1), (1.1) or (1.2), as the +case may be; and +335 (1) Subsection 106(1) of the Act is replaced by +the following: +Offer of compensation +106 (1) If the Administrator makes an offer of compen- +sation to a claimant under paragraph 105(1)(a), (1.1)(a) +or (b), as the case may be, the claimant shall, within 60 +days after receiving the offer, notify the Administrator +whether they accept or refuse it and, if no notification is +received by the Administrator within that period, the +claimant is deemed to have refused the offer. +(2) Subsection 106(2) of the English version of the +Act is replaced by the following: +Appeal to Admiralty Court +(2) A claimant may, within 60 days after receiving an of- +fer of compensation or a notification that the Administra- +tor has disallowed the claim, appeal the offer or the disal- +lowance of the claim to the Admiralty Court, but in an +appeal from the disallowance of a claim, that Court may +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 334-335 + +Page 254 +consider only the matters described in paragraphs +105(3)(a) and (b). +(3) Paragraphs 106(3)(a) and (b) of the Act are re- +placed by the following: +(a) the Administrator shall direct payment to be made +to the claimant of the amount of the offer out of the +Ship-source Oil Pollution Fund without delay or ac- +cording to the payment schedule referred to in para- +graph 105(1.1)(b), as the case may be; +(b) the claimant is then precluded from pursuing any +rights that they may have had against any person in +respect of matters referred to in sections 51, 71 and 77, +Article III of the Civil Liability Convention and Article +3 of the Bunkers Convention in relation to the occur- +rence to which the offer of compensation relates, ex- +cept that +(i) with respect to the acceptance of an offer of +compensation made under paragraph 105(1)(a), the +claimant may pursue any rights that they may have +under subsection 103(1.2) in a single claim, and +(ii) with respect to the acceptance of an offer of +compensation made under paragraph 105(1.1)(a) or +(b), the claimant may pursue any rights that they +may have under subsection 103(1) or (1.1) in a sin- +gle claim; +336 The Act is amended by adding the following +after section 106: +Cessation of payments +106.01 (1) Despite paragraph 106(3)(a), the Adminis- +trator may direct, at any time after the claimant accepts +an offer of compensation, that some or all of the pay- +ments referred to in paragraph 105(1.1)(b) not be made +to the claimant if +(a) a condition imposed on the claimant under sub- +section 105(1.2) is not met; +(b) the Administrator has reasonable grounds to be- +lieve that the claimant did not take reasonable mea- +sures to mitigate the loss for which a claim has been +filed under subsection 103(1.2); or +(c) the Administrator has reasonable grounds to be- +lieve that the claimant’s loss has been mitigated. +Notice +(2) If the Administrator directs under subsection (1) that +a payment not be made to the claimant, the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 335-336 + +Page 255 +Administrator must, as soon as feasible, give the +claimant notice in writing. +Appeal to Admiralty Court +(3) A claimant may, within 60 days after receiving the +notice, appeal the decision set out in the notice to the Ad- +miralty Court. +Records — future loss +106.02 (1) If the Administrator imposes a condition re- +quiring the claimant to keep records under subsection +105(1.2), the Administrator may, within the following pe- +riods, request that the claimant provide the Administra- +tor with the records: +(a) in the case of a payment made in accordance with +an offer of compensation made under paragraph +105(1.1)(a), the period that ends on the later of +(i) one year after the day on which the payment was +made, and +(ii) three years after the day of the occurrence in re- +spect of which the claimant filed a claim; +(b) in the case of payments made in accordance with +an offer of compensation made under paragraph +105(1.1)(b) that have ceased under subsection +106.01(1), the period that ends on the later of +(i) one year after the day on which the notice was +sent by the Administrator under subsection +106.01(2), and +(ii) three years after the day of the occurrence in re- +spect of which the claimant filed a claim; or +(c) in the case of payments made in accordance with +an offer of compensation made under paragraph +105(1.1)(b) that have not ceased, the period that ends +on the later of +(i) one year after the day on which the final pay- +ment was made, and +(ii) three years after the day of the occurrence in re- +spect of which the claimant filed a claim. +Period +(2) If the Administrator requests records under subsec- +tion (1), the claimant must provide them to the Adminis- +trator within 30 days beginning on the day on which the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +336 + +Page 256 +claimant receives the request or within any longer period +agreed to by the Administrator and the claimant. +Failure to provide records +(3) If the claimant does not provide the Administrator +with the records within the applicable period, the Admin- +istrator may give the claimant a notice that they are re- +quired to repay to the Administrator the amount or a +portion of the amount of the payment made to them un- +der paragraph 106(3)(a), in the manner and within the +period set out in the notice. +Post-payment investigation and reassessment +106.03 (1) The Administrator may, within the period +referred to in subsection 106.02(1), investigate and re- +assess any claim under subsection 103(1.2) for which a +payment was made under paragraph 106(3)(a). +Administrator’s powers +(2) For the purpose of investigating and reassessing a +claim, the Administrator has the powers of a commis- +sioner under Part I of the Inquiries Act. +Factors to be considered +(3) When investigating and reassessing a claim, the Ad- +ministrator may consider only +(a) whether it is for loss, costs or expenses referred to +in subsection 103(1.2) that the claimant has suffered +or incurred; +(b) whether it resulted wholly or partially from +(i) an act done or omitted to be done by the +claimant with intent to cause damage, or +(ii) the claimant’s negligence; +(c) whether it is for loss, costs or expenses for which +another claim has been filed; +(d) whether +the +Administrator +has +reasonable +grounds to believe that the claimant did not take rea- +sonable measures to mitigate the loss for which the +claim has been filed; +(e) whether the claimant’s loss has been mitigated; +and +(f) whether the conditions imposed on the claimant +under subsection 105(1.2), if any, have been met. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +336 + +Page 257 +Result of investigation and reassessment +106.04 (1) As soon as feasible after completing the in- +vestigation and reassessment, the Administrator must +give the claimant notice that +(a) the Administrator will take no further action in re- +spect of whatever portion of the claim was the subject +of the investigation and reassessment; +(b) the claimant is required to pay to the Administra- +tor the overpayment set out in the notice, in the man- +ner and within the period set out in the notice; or +(c) an additional payment, equal to the amount of the +loss, costs or expenses suffered or incurred by the +claimant minus the sum of any amounts already paid +to the claimant, is to be made to the claimant without +delay out of the Ship-source Oil Pollution Fund. +Appeal to Admiralty Court +(2) A claimant may, within 60 days after receiving a no- +tice under paragraph (1)(b), appeal to the Admiralty +Court the requirement to pay the overpayment set out in +the notice. +Debts due to His Majesty +106.05 All amounts payable under subsection 106.02(3) +and overpayments payable under paragraph 106.04(1)(b) +constitute debts due to His Majesty in right of Canada +that may be recovered in a court of competent jurisdic- +tion from the person who is required to pay them. +337 Paragraph 106.1(4)(a) of the English version +of the Act is replaced by the following: +(a) if oil pollution damage occurs, within one year af- +ter the day of the occurrence that causes that damage; +or +338 The heading before section 107 and sections +107 and 108 of the Act are repealed. +339 (1) Subsections 111.1(2) and (3) of the Act are +replaced by the following: +Offer of compensation less than zero +(2) If the offer of compensation made by the Administra- +tor to the Minister of Fisheries and Oceans under para- +graph 105(1)(a) is less than zero, then, unless that Minis- +ter appeals the offer under subsection 106(2), an amount +equal to the amount of the offer is to be credited to the +Ship-source Oil Pollution Fund, out of appropriations for +the Department of Fisheries and Oceans under an appro- +priation Act, within six months after the day on which +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 336-339 + +Page 258 +that Minister receives the offer or within any longer peri- +od agreed to by the Administrator and that Minister. +Offer of compensation refused +(3) If the Minister of Fisheries and Oceans refuses the of- +fer of compensation made under paragraph 105(1)(a), +then, as soon as feasible after that Minister refuses the +offer, an amount equal to the amount of the emergency +funds charged to the Ship-source Oil Pollution Fund un- +der subsection 110(1) or (2) is to be credited to the Ship- +source Oil Pollution Fund, out of appropriations for the +Department of Fisheries and Oceans under an appropria- +tion Act, less any unused portion of the emergency funds +credited to the Ship-source Oil Pollution Fund under +subsection (1). +(2) The description of A in subsection 111.1(4) of +the Act is replaced by the following: +A +is the portion of the claim that the Administrator +finds to be established under subsection 105(1); +340 (1) The portion of paragraph 116(2)(b) of the +Act before subparagraph (i) is replaced by the +following: +(b) if the claim is based on subsection 51(1) or 71(1) or +paragraph 77(1)(b) or (c), or on Article III of the Civil +Liability Convention or Article 3 of the Bunkers Con- +vention as they pertain to preventive measures, +(2) Subsection 116(2) of the Act is amended by +adding “or” at the end of paragraph (a), by strik- +ing out “or” at the end of paragraph (b) and by +repealing paragraph (c). +341 Schedule 4 to the Act is repealed. +Transitional Provisions +Definitions +342 The following definitions apply in sections +343 to 347. +former Act means the Marine Liability Act as it +read immediately before the day on which sec- +tion 338 comes into force. (ancienne loi) +new Act means the Marine Liability Act as it +reads on the day on which section 338 comes into +force. (nouvelle loi) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 339-342 + +Page 259 +Ship-source Oil Pollution Fund has the same mean- +ing as in subsection 91(1) of the Marine Liability +Act. (Caisse d’indemnisation) +Claims for loss of income +343 A claim filed under section 107 of the former +Act is to be dealt with in accordance with sec- +tions 107 and 108 of the former Act. +Rights — limitation period +344 Despite subsection 103(2) of the new Act, if +an occurrence in respect of which a person may +file a claim under section 107 of the former Act +takes place on or before the day on which section +338 comes into force, and if the limitation periods +set out in subsection 107(3) of the former Act +have not expired on that day, that person has the +right to file a claim under subsection 103(1.2) of +the new Act within those limitation periods. +Fund — amounts directed to be paid +345 Any amounts that are directed to be paid on +or after the day on which subsection 332(2) comes +into force, in respect of a claim filed under sec- +tion 107 of the former Act, are to be charged to +the Ship-source Oil Pollution Fund and they are +deemed to be charged under paragraph 92(3)(a.1) +of the new Act. +Fund — remuneration and expenses of assessors +346 The remuneration and expenses of assessors +appointed under paragraph 108(2)(a) of the for- +mer Act that are directed to be paid on or after +the day on which subsection 332(3) comes into +force are to be charged to the Ship-source Oil +Pollution Fund and are deemed to be charged un- +der subsection 92(3) of the new Act. +Interest +347 If a payment is made to a claimant on or af- +ter the day on which subsection 340(2) comes into +force, in respect of a claim filed under section 107 +of the former Act, the claimant is entitled to the +interest that accrues on a claim in accordance +with subsection 116(1) of the Marine Liability Act +from the time when the loss of income occurs. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 342-347 + +Page 260 +Coordinating Amendments +2014, c. 29 +348 (1) In this section, other Act means the Safe- +guarding Canada’s Seas and Skies Act. +(2) On the first day on which both section 33 of +the other Act and section 313 of this Act are in +force, paragraph 33(1)(a.1) of the Marine Liabili- +ty Act is replaced by the following: +(a.1) permitting that person to reduce the amount +that they are required to pay to the fund by up to an +amount equal to the sum of any amounts paid to a +claimant before the constitution of the fund in respect +of a maritime claim for oil pollution damage caused by +bunker oil as defined in paragraph 5 of Article 1 of the +Bunkers Convention as defined in subsection 47(1); +(3) On the first day on which both section 33 of +the other Act and section 324 of this Act are in +force, subsection 74.26(1) of the Marine Liability +Act is amended by striking out “and” at the end +of paragraph (a) and by adding the following af- +ter that paragraph: +(a.1) permitting that person to reduce the amount +that they are required to pay to the fund by up to an +amount equal to the sum of any amounts paid to a +claimant before the constitution of the fund; and +(4) On the first day on which both section 33 of +the other Act and section 325 of this Act are in +force, subsections 74.27(1) and (2) of the Marine +Liability Act are replaced by the following: +Public notice +74.27 (1) The person constituting the fund must, as +soon as feasible, give notice of the fund’s constitution in +(a) the Canada Gazette; +(b) a newspaper in general circulation in the region +where the incident occurred; and +(c) any other appropriate manner in the communities +potentially affected by the incident. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +348 + +Page 261 +Accessibility +(1.1) Notices given under paragraphs (1)(b) and (c) are +to be made accessible to the public for a period of at least +30 days. +Proof of accessibility +(2) The person constituting the fund must, within 15 +days after the 30th day of the period referred to in sub- +section (1.1), file evidence in the Admiralty Court that the +notices have been made accessible to the public for a pe- +riod of at least 30 days. +(5) On the first day on which both subsection +45(1) of the other Act and subsection 335(3) of this +Act are in force, paragraph 106(3)(b) of the Ma- +rine Liability Act is replaced by the following: +(b) the claimant is then precluded from pursuing any +rights that they may have had, other than in relation +to damage as defined in paragraph 6(a) of Article 1 of +the Hazardous and Noxious Substances Convention, +against any person in respect of matters referred to in +sections 51, 71, 74.24 and 77, Article III of the Civil Lia- +bility Convention, Article 3 of the Bunkers Convention +and Article 7 of the Hazardous and Noxious Sub- +stances Convention in relation to the occurrence to +which the offer of compensation relates, except that +(i) with respect to the acceptance of an offer of +compensation made under paragraph 105(1)(a), the +claimant may pursue any rights that they may have +under subsection 103(1.2) in a single claim, and +(ii) with respect to the acceptance of an offer of +compensation made under paragraph 105(1.1)(a) or +(b), the claimant may pursue any rights that they +may have under subsection 103(1) or (1.1) in a sin- +gle claim; +(6) On the first day on which both subsection +49(2) of the other Act and subsection 340(1) of this +Act are in force, the portion of paragraph +116(2)(b) of the Marine Liability Act before sub- +paragraph (i) is replaced by the following: +(b) if the claim is based on subsection 51(1), 71(1) or +74.24(1) or paragraph 77(1)(b) or (c), or on Article III +of the Civil Liability Convention, Article 3 of the +Bunkers Convention or Article 7 of the Hazardous and +Noxious Substances Convention as they pertain to +preventive measures, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Section +348 + +Page 262 +2018, c. 27 +349 (1) In this section, other Act means the Bud- +get Implementation Act, 2018, No. 2. +(2) On the first day on which both section 323 of +this Act is in force and subsection 746(2) of the +other Act has produced its effects, section 74.24 of +the Marine Liability Act is amended by adding +the following after subsection (2): +Liability — fishing, hunting, trapping and harvesting +(3) For greater certainty, for the purposes of Article 7 of +the Hazardous and Noxious Substances Convention, the +liability of the owner of a ship includes economic loss in +relation to the exercise of fishing, hunting, trapping or +harvesting rights recognized and affirmed by section 35 +of the Constitution Act, 1982 suffered by an Indigenous +group, community or people that holds those rights or +suffered by a member of such a group, community or +people. +(3) On the first day on which both subsection +333(3) of this Act is in force and subsection 746(8) +of the other Act has produced its effects, subsec- +tion 103(3) of the Marine Liability Act is replaced +by the following: +Exception +(3) Subsections (1) to (1.2) do not apply to a person in a +state other than Canada, and subsections (1) and (1.1) do +not apply to a response organization referred to in para- +graph 51(1)(a), 71(1)(a), 74.24(1)(a) or 77(1)(b). +SUBDIVISION B +2001, c. 26 +Canada Shipping Act, 2001 +Amendments to the Act +350 Section 2 of the Canada Shipping Act, 2001 is +amended by adding the following in alphabetical +order: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION A Marine Liability Act +Sections 348-350 + +Page 263 +hazardous and noxious substances handling facility +means a facility that is used or that will be used in the +loading or unloading of hazardous and noxious sub- +stances to or from vessels. (installation de manuten- +tion de substances nocives et potentiellement dange- +reuses) +port authority has the same meaning as in subsection +2(1) of the Canada Marine Act. (administration por- +tuaire) +351 (1) The portion of section 8 of the Act before +paragraph (a) is replaced by the following: +Application of this Part +8 This Part applies in respect of Canadian vessels every- +where, in respect of foreign vessels in Canadian waters, +and in respect of pleasure craft that are not Canadian +vessels but that are in Canadian waters or in waters in +the exclusive economic zone of Canada. However +(2) Paragraph 8(b) of the Act is replaced by the +following: +(b) subsections 10(2.1) and 35.1(1) also apply in re- +spect of foreign vessels in waters in the exclusive eco- +nomic zone of Canada. +352 (1) Paragraph 10(1)(c) of the Act is replaced +by the following: +(c) enter into agreements or arrangements respecting +the administration or enforcement of any provision of +this Act, the regulations or an interim order made un- +der subsection 10.1(1) or (1.1) and authorize any per- +son or organization — including a provincial govern- +ment, a local authority and a government, council or +other entity authorized to act on behalf of an Indige- +nous group — with whom or which an agreement or +arrangement is entered into to exercise the powers or +perform the duties and functions under this Act that +are specified in the agreement or arrangement. +(2) Subsection 10(2) of the Act is replaced by the +following: +Exemption power of Ministers +(2) The Minister of Transport or the Minister of Fish- +eries and Oceans may, with respect to that Minister’s re- +sponsibilities under this Act, exempt for a specified peri- +od any authorized representative, person, class of per- +sons, master, vessel, class of vessels, operator of an oil +handling facility, oil handling facility or class of oil han- +dling facilities, operator of a hazardous and noxious +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 350-352 + +Page 264 +substances handling facility, hazardous and noxious sub- +stances handling facility or class of hazardous and nox- +ious substances handling facilities from the application of +any provision of this Act, the regulations or an interim +order made under subsection 10.1(1) or (1.1), subject to +any conditions that that Minister considers appropriate, +if that Minister is of the opinion that the exemption is in +the interest of preventing damage to property or the envi- +ronment or is in the public interest or interest of public +health or safety. +353 (1) Section 10.1 of the Act is amended by +adding the following after subsection (1): +Authorization to make interim order +(1.1) The Minister of Transport may, subject to any re- +strictions or conditions that the Minister may specify, au- +thorize the Deputy Minister of Transport to make, for the +purpose referred to in subsection (1), an interim order +that contains any provision that may be contained in a +regulation made, under this Act, on the recommendation +of only that Minister. +(2) The portion of subsection 10.1(2) of the Act be- +fore paragraph (a) is replaced by the following: +Cessation of effect +(2) An interim order made under this section has effect +from the time that it is made or from any later date that +may be specified in the interim order, but ceases to have +effect on the earliest of +(3) Paragraph 10.1(2)(c) of the Act is replaced by +the following: +(c) one year after the effective date of the interim or- +der or any shorter period that may be specified in the +interim order, unless the effective period is extended +by the Minister of Transport or the Governor in Coun- +cil; +(c.1) the day that is specified in the order of the Min- +ister of Transport extending the interim order, if the +Minister extends the effective period of the interim or- +der, unless the effective period is extended by the Gov- +ernor in Council; and +(4) Subsection 10.1(3) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 352-353 + +Page 265 +Extension — Minister of Transport +(2.1) If the period specified in the interim order is less +than one year, the Minister of Transport may extend the +effective period of the interim order for a period that +ends no more than one year after the effective date. +Extension — Governor in Council +(3) The Governor in Council may extend the effective pe- +riod of the interim order for a period of no more than two +years after the end of the applicable period referred to in +paragraph (2)(c) or after the day referred to in paragraph +(2)(c.1). +(5) Subsection 10.1(6) of the Act is replaced by the +following: +Statutory Instruments Act +(6) The Statutory Instruments Act does not apply to an +interim order or an order extending the interim order. +However, any such order must be published in the +Canada Gazette within 23 days after it is made. +354 Subsection 12(1) of the Act is replaced by the +following: +Authorizing others to inspect +12 (1) The Minister of Transport may authorize any per- +son, class of persons, classification society or other orga- +nization to issue any Canadian maritime document under +this Act or to carry out inspections under section 211 if +the Minister determines that the person, class of persons, +classification society or other organization is qualified to +issue the document or carry out the inspection. +355 Subsections 14(2) and (3) of the Act are re- +placed by the following: +Qualified person, bare-boat charterer or owner +(2) Subject to subsections (3) and (4), the authorized rep- +resentative of a Canadian vessel is +(a) in the case of a vessel whose owner has entered in- +to an arrangement with a qualified person, including +an operator of the vessel, under which they are re- +sponsible for the matters referred to in subsection (1), +the qualified person; +(b) in the case of a vessel described in section 48, the +bare-boat charterer; or +(c) in any other case, the owner of the vessel. +Representative if more than one owner +(3) In the case of a Canadian vessel that is owned by +more than one person, the owners must appoint as the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 353-355 + +Page 266 +authorized representative one of themselves or, in accor- +dance with paragraph (2)(a), a qualified person. +356 Section 21 of the Act is replaced by the fol- +lowing: +Issuance of documents to foreign vessels +21 The Minister of Transport may, at the request of the +government of a state to which an international conven- +tion, protocol or resolution listed in Schedule 1 applies, +issue in respect of a vessel registered in that state any +document provided for by the convention, protocol or +resolution, other than a Canadian maritime document, if +the Minister is satisfied, in the same manner as in the +case of a Canadian vessel, that the document may prop- +erly be issued. A document issued under this section +must contain a statement that it has been issued at the +request of that government. +357 Subsection 26(1) of the Act is replaced by the +following: +Establishment +26 (1) For the purpose of ensuring the safety of the ma- +rine industry, the Marine Technical Review Board is es- +tablished to make decisions on applications for an ex- +emption from, or the replacement of, any requirement +under the regulations or an interim order made under +subsection 10.1(1) or (1.1) in respect of a Canadian vessel +or in respect of the issuance of a Canadian maritime doc- +ument to a person, other than a requirement with respect +to fees, charges, costs or expenses. +358 Subsection 28(1) of the Act is replaced by the +following: +Application +28 (1) Any person may, in respect of a requirement un- +der the regulations or an interim order made under sub- +section 10.1(1) or (1.1) that applies in respect of a Canadi- +an vessel or in respect of the issuance of a Canadian mar- +itime document to a person, apply to the Marine Techni- +cal Review Board for a decision to exempt the applicant +from the requirement or to replace it with another re- +quirement. +359 (1) Section 32 of the Act is amended by +adding the following after subsection (4): +Material produced by Minister of Transport +(4.01) A regulation made under paragraph 35.1(1)(k), +120(1)(f) or (k), 136(1)(a), (f) or (g) or 190(1)(a) may in- +corporate by reference material that the Minister of +Transport produces. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 355-359 + +Page 267 +(2) Subsection 32(5) of the Act is replaced by the +following: +Scope of incorporation +(5) Material referred to in subsections (1) to (4.01) may +be incorporated by reference as amended from time to +time or as it exists on a particular date. Material referred +to in subsection (4.1) that is to be incorporated by refer- +ence must be incorporated as it exists on a particular +date. +360 (1) Subparagraph 35(1)(d)(i) of the Act is re- +placed by the following: +(i) implementing it in respect of persons, vessels, +oil handling facilities or hazardous and noxious +substances handling facilities to which it does not +apply, +(2) Paragraph 35(1)(g) of the Act is replaced by +the following: +(g) respecting fees, charges, costs and expenses to be +paid in relation to +(i) the administration of this Part or Part 2 (Regis- +tration, Listing and Recording), 3 (Personnel), 4 +(Safety), 6 (Incidents, Accidents and Casualties), 8 +(Pollution Prevention and Response — Department +of Transport and Department of Fisheries and +Oceans) to the extent that the Minister of Transport +is responsible for that Part, 9 (Pollution Prevention +— Department of Transport), 10 (Pleasure Craft), 11 +(Enforcement — Department of Transport) or 12 +(Miscellaneous) to the extent that the Minister of +Transport is responsible for that Part or the regula- +tions made under any of those Parts or under sub- +section 136(1), including the development of those +regulations, and +(ii) the enforcement of any of those Parts or regula- +tions; +361 The heading before section 36 of the Act is +replaced by the following: +Fees, Charges, Costs and Expenses +362 Subsections 36(1) to (3) of the Act are re- +placed by the following: +Debt due to His Majesty +36 (1) All fees, charges, costs and expenses imposed un- +der paragraph 35(1)(g) or (3)(d) and interest payable on +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 359-362 + +Page 268 +them constitute a debt due to His Majesty in right of +Canada and may be recovered in any court of competent +jurisdiction. +Payment +(2) If a fee, charge, cost or expense is imposed under +paragraph 35(1)(g) or (3)(d) +(a) in respect of a pleasure craft that is not a Canadian +vessel, its owner is liable for payment of the fee, +charge, cost or expense and any interest payable on it; +(b) in respect of a Canadian vessel, the authorized +representative, the owner and the master are jointly +and severally, or solidarily, liable for payment of the +fee, charge, cost or expense and any interest payable +on it; and +(c) in respect of a foreign vessel, its owner and the au- +thorized representative are jointly and severally, or +solidarily, liable for payment of the fee, charge, cost or +expense and any interest payable on it. +Seizure +(3) If the amount of a fee, charge, cost or expense, or of +interest due on it, owed by an authorized representative +or owner of a Canadian vessel or by the owner of a for- +eign vessel, has not been paid, the Minister who recom- +mended making the regulation under paragraph 35(1)(g) +or (3)(d) may, in addition to any other remedy available +for the collection of the amount and whether or not a +judgment for the collection of the amount has been ob- +tained, apply to the Federal Court for an order authoriz- +ing that Minister to seize, detain and sell any vessel be- +longing to the authorized representative or the owner, as +the case may be. The Court may make the order on the +terms that the Court considers appropriate. +363 Subsection 36.01(1) of the Act is replaced by +the following: +Agreement — cost recovery +36.01 (1) The Minister of Transport may enter into an +agreement with any person or organization respecting +any matter for which a regulation made under paragraph +35(1)(g) could prescribe a fee, charge, cost or expense. +364 Section 38 of the Act is replaced by the fol- +lowing: +Contravention of regulations +38 (1) Every person who, or vessel, oil handling facility +or hazardous and noxious substances handling facility +that, contravenes a provision of the regulations made un- +der paragraph 35(1)(d) or (3)(a) commits an offence and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 362-364 + +Page 269 +is liable on summary conviction to a fine of not more +than $1,000,000 or to imprisonment for a term of not +more than 18 months, or to both. +Exception +(2) If a court sentencing a person, vessel, oil handling fa- +cility or hazardous and noxious substances handling fa- +cility under subsection (1) for contravening a provision of +the regulations made under paragraph 35(1)(d) or (3)(a) +is of the opinion that the provision that the person, vessel +or facility contravened is equivalent to a provision of the +regulations made under another provision of this Act and +if the punishment provided under this Act for contraven- +ing that provision of the regulations is less than the pun- +ishment provided under subsection (1), the person, ves- +sel, oil handling facility or hazardous and noxious sub- +stances handling facility is liable to that lesser punish- +ment. +365 Subsection 40(2) of the Act is replaced by the +following: +Punishment +(2) Every person who, or vessel that, commits an offence +under subsection (1) is liable on summary conviction to a +fine of not more than $25,000. +366 Section 56 of the Act is replaced by the fol- +lowing: +Lost certificates +56 If a certificate of registry or provisional certificate is +mislaid, lost or destroyed, the Chief Registrar must issue +a replacement certificate of registry or provisional certifi- +cate, as the case may be, on application made by the au- +thorized representative or owner in the form and manner +and including the information and accompanied by the +documents specified by the Chief Registrar. +Refusal to issue, renew or amend certificate +56.1 Despite any other provision of this Act, the Chief +Registrar may refuse to issue, in respect of a vessel, a cer- +tificate of registry, a provisional certificate or a replace- +ment certificate of registry or provisional certificate, or to +renew a certificate of registry or to amend one under +paragraph 73(b), if the applicant for, or holder of, the cer- +tificate is in default of payment of a required fee, charge, +cost or expense under this Act or the Wrecked, Aban- +doned or Hazardous Vessels Act in respect of that vessel. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 364-366 + +Page 270 +367 Subsections 75.03(5) and (6) of the Act are re- +placed by the following: +Authorized representative of fleet +(5) The authorized representative of a fleet is the autho- +rized representative, as determined under section 14, of +the vessels of that fleet and must be the same authorized +representative for all of the fleet’s vessels. +368 The Act is amended by adding the following +after section 75.03: +Refusal to issue, renew or amend certificate +75.031 Despite any other provision of this Act, the Chief +Registrar may refuse to issue or renew a certificate of +registry in respect of a fleet, or to amend one under para- +graph 75.14(b), if the applicant for, or holder of, the cer- +tificate is in default of payment of a required fee, charge, +cost or expense in respect of that fleet or a vessel of that +fleet under this Act or the Wrecked, Abandoned or Haz- +ardous Vessels Act. +369 Subsection 79(2) of the Act is replaced by the +following: +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable on summary conviction to a fine of not +more than $25,000. +370 Section 99 of the English version of the Act is +replaced by the following: +Adjudication by Minister +99 The Minister may, on the request of the authorized +representative or a crew member of a Canadian vessel, +adjudicate any dispute between the authorized represen- +tative and crew member that arises under this Part. The +Minister’s decision is binding on the parties. +371 Subsection 103(2) of the Act is replaced by +the following: +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable on summary conviction to a fine of not +more than $25,000. +372 Subsection 110(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 366-372 + +Page 271 +Carrying excess number of persons +110 (1) The master of a vessel must ensure that the +number of persons carried on board is not more than the +number of persons authorized to be on board under any +certificate issued under this Part or under an internation- +al convention, protocol or resolution listed in Schedule 1. +373 Section 111 of the Act is replaced by the fol- +lowing: +Direction to cease — master +111 (1) The Minister may direct a master to cease any +operation that, in the Minister’s opinion, poses an undue +risk because of unsafe conditions. +Direction to take measures — master +(2) The Minister may direct a master to take measures +that, in the Minister’s opinion, are necessary to avoid an +undue risk because of unsafe conditions, including a di- +rection to +(a) provide the Minister with any information that the +Minister considers appropriate to assess or deal with +risks to marine safety; +(b) proceed by the route and in the manner that the +Minister specifies; and +(c) proceed to a place that the Minister selects, by the +route and in the manner that the Minister specifies, +and +(i) unload the vessel’s cargo, or +(ii) moor, anchor or remain there for any reason- +able period that the Minister specifies. +Direction to authorize vessel +(3) The Minister may direct a port authority or a person +in charge of a port authority or place to authorize a vessel +in respect of which a direction has been made under +paragraph (2)(c) to proceed to the place selected by the +Minister and to +(a) unload the cargo; or +(b) moor, anchor or remain there for any reasonable +period that the Minister may specify. +374 Section 114 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 372-374 + +Page 272 +Direction to cease — crew +114 (1) The Minister may direct a crew member on +board a vessel to cease any operation that, in the Minis- +ter’s opinion, poses an undue risk because of unsafe con- +ditions. +Direction to take measures — crew +(2) The Minister may direct a crew member on board a +vessel to take measures that, in the Minister’s opinion, +are necessary to avoid an undue risk because of unsafe +conditions, including a direction to provide the Minister +with any information that the Minister considers appro- +priate to support assessing or addressing risks to marine +safety. +375 Subsection 120(1) of the Act is amended by +striking out “and” at the end of paragraph (s) +and by adding the following after that paragraph: +(s.1) respecting arrangements for emergency services, +including requiring vessels or classes of vessels to en- +ter into such arrangements; and +376 (1) Paragraph 121(1)(f) of the Act is replaced +by the following: +(f) section 107 (obtain Canadian maritime docu- +ments); +(2) Paragraph 121(1)(j) of the Act is replaced by +the following: +(j) a direction given under subsection 111(1) (direc- +tion to cease — master); +(j.1) a direction given under subsection 111(2) (direc- +tion to take measures — master); +(j.2) a direction given under subsection 111(3) (direc- +tion to authorize vessel); +(3) Subsection 121(1) of the Act is amended by +adding the following after paragraph (o): +(o.1) a direction given under subsection 114(2) (direc- +tion to take measures — crew); +377 Paragraph 123(1)(a) of the Act is replaced by +the following: +(a) a direction given under subsection 114(1) (direc- +tion to cease — crew); +378 Section 129 of the French version of the Act is +replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 374-378 + +Page 273 +Obligation d’informer des dommages +129 (1) Dans le cas où le bâtiment — ou tout objet à sa +remorque — renverse, déplace, endommage ou détruit +une aide à la navigation dans les eaux canadiennes, la +personne responsable du bâtiment en informe sans délai +l’officier chargé des services de communications et de +trafic maritimes ou, si cela n’est pas possible, un membre +de la garde côtière canadienne. +Obligation d’informer en cas de danger pour la +navigation +(2) Si elle constate l’existence dans les eaux canadiennes +d’un danger pour la navigation non indiqué sur les cartes +marines ou l’absence, le déplacement ou le mauvais fonc- +tionnement d’une aide à la navigation, la personne res- +ponsable du bâtiment en informe sans délai l’officier +chargé des services de communications et de trafic mari- +times ou, si cela n’est pas possible, un membre de la +garde côtière canadienne. +379 The portion of subsection 130(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Powers — search and rescue mission coordinators +(2) On being informed that a person, a vessel or an air- +craft is in distress or is missing in Canadian waters, in +the exclusive economic zone of Canada or on the high +seas off any of the coasts of Canada under circumstances +that indicate that they may be in distress, a search and +rescue mission coordinator may +380 Subsection 135(2) of the Act is replaced by +the following: +Designation — Minister of Transport +(1.1) The Minister of Transport may designate any per- +son or class of persons for the purposes of enforcing a +provision of this Part or of a regulation made under this +Part that the Minister of Transport is responsible for ad- +ministering. +Stopping and boarding vessel +(2) A person, or a member of a class of persons, desig- +nated under subsection (1) or (1.1) who has reasonable +grounds to believe that an offence has been committed or +is about to be committed under this Part by a vessel or +any person on board a vessel may stop and board the ves- +sel and take any reasonable action to ensure public safety +or protect the public interest. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 378-380 + +Page 274 +381 Section 136 of the Act is amended by adding +the following after subsection (2): +Order — Minister of Transport +(3) The Minister of Transport may, by order, suspend or +modify the operation of regulations made under para- +graph (1)(f) or (g). +Cessation of effect of order +(4) An order made under subsection (3) has effect from +the time that it is made or from any later date that may +be specified in the order but ceases to have effect on the +earliest of +(a) the day on which it is repealed; +(b) the day on which a regulation made under this Act +that has the same effect as the order comes into force; +and +(c) two years after the effective date of the order or +any shorter period that may be specified in the order. +Statutory Instruments Act +(5) The Statutory Instruments Act does not apply to an +order made under subsection (3). However, the order +must be published in the Canada Gazette within 23 days +after it is made. +382 Subsection 152(2) of the Act is replaced by +the following: +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable on summary conviction to a fine of not +more than $25,000. +383 (1) The definitions discharge, pollutant and +pollution damage in section 165 of the Act are re- +placed by the following: +discharge means a discharge of a pollutant from a ves- +sel, or a discharge of oil from an oil handling facility or of +a hazardous and noxious substance from a hazardous +and noxious substances handling facility if the facility is +engaged in loading to or unloading from a vessel, that di- +rectly or indirectly results in the pollutant entering the +water, and includes spilling, leaking, pumping, pouring, +emitting, emptying, throwing and dumping. (rejet) +pollutant means +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 381-383 + +Page 275 +(a) a substance that, if added to any waters, would de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans; and +(b) any water that contains a substance in such a +quantity or concentration, or that has been so treated, +processed or changed, by heat or other means, from a +natural state, that it would, if added to any waters, de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans. +It includes oil, hazardous and noxious substances and +any substance or class of substances that is prescribed for +the purpose of this Part to be a pollutant. (polluant) +pollution damage in relation to a vessel, an oil handling +facility or a hazardous and noxious substances facility, +means loss or damage outside the vessel or facility +caused by contamination resulting from a discharge from +the vessel or facility. (dommages dus à la pollution) +(2) Section 165 of the Act is amended by adding +the following in alphabetical order: +hazardous and noxious substance means a substance +other than oil that, if introduced into the marine environ- +ment, is likely to create hazards to human health, harm +living resources and marine life, damage amenities or in- +terfere with legitimate uses of the marine environment. +(substance nocive et potentiellement dangereuse) +hazardous and noxious substances pollution incident +means any occurrence or series of occurrences having the +same origin, including fire or explosion, that results or +may result in a discharge of hazardous and noxious sub- +stances. (événement de pollution par les substances +nocives et potentiellement dangereuses) +384 Subsection 166(1) of the Act is replaced by +the following: +Application +166 (1) Except as otherwise provided in this Part, this +Part applies in respect of vessels in Canadian waters or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 383-384 + +Page 276 +waters in the exclusive economic zone of Canada and in +respect of oil handling facilities and hazardous and nox- +ious substances handling facilities that are in Canada. +385 Section 167.1 of the Act and the heading be- +fore it are replaced by the following: +Oil Handling Facilities and Hazardous +and Noxious Substances Handling +Facilities +Notification of proposed operations +167.1 Subject to the regulations, a person who proposes +to operate an oil handling facility or a hazardous and +noxious substances handling facility of a class established +by the regulations must, within the prescribed time, noti- +fy the Minister of the proposed operations relating to the +loading or unloading of oil or hazardous and noxious +substances to or from vessels and must submit to the +Minister any information or documents required by the +regulations and, within the time specified by the Minis- +ter, any information or documents requested by the Min- +ister. +386 (1) Subsection 167.2(1) of the Act is replaced +by the following: +Submission of plans +167.2 (1) Subject to the regulations, a person who pro- +poses to operate an oil handling facility or a hazardous +and noxious substances handling facility of a class estab- +lished by the regulations must, at least 90 days before the +day on which the facility’s operations relating to the load- +ing or unloading of oil or hazardous and noxious sub- +stances to or from vessels will begin — or within any oth- +er time specified by the Minister — submit to the Minis- +ter +(a) an oil pollution prevention plan or hazardous and +noxious substances pollution prevention plan that +meets the requirements set out in the regulations to +prevent a discharge of oil or hazardous and noxious +substances during the loading or unloading of a vessel; +and +(b) an oil pollution emergency plan or hazardous and +noxious substances pollution emergency plan that +meets the requirements set out in the regulations to +respond to a discharge or possible discharge of oil or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 384-386 + +Page 277 +hazardous and noxious substances during the loading +or unloading of a vessel. +(2) Subsection 167.2(3) of the Act is replaced by +the following: +Prohibition against beginning operations +(3) A person referred to in subsection (1) must not begin +operations relating to the loading or unloading of oil or +hazardous and noxious substances to or from vessels un- +less the plans submitted under subsection (1) meet the +requirements set out in the regulations. +387 The Act is amended by adding the following +after section 167.3: +Notification — hazardous and noxious substances +handling facilities +167.31 Subject to the regulations, the operator of a haz- +ardous and noxious substances handling facility of a class +established by the regulations must notify the Minister of +the facility’s operations relating to the loading or unload- +ing of hazardous and noxious substances to or from ves- +sels within 90 days after the day on which this section +comes into force and must submit to the Minister any in- +formation or documents required by the regulations and, +within the time specified by the Minister, any informa- +tion or documents requested by the Minister. +388 Section 167.4 of the Act is replaced by the fol- +lowing: +Submission of plans +167.4 Subject to the regulations, unless the plans have +already been submitted under subsection 167.2(1), the +operator of an oil handling facility or a hazardous and +noxious substances handling facility of a class established +by the regulations must submit to the Minister, within +the time set out in the regulations, an oil pollution pre- +vention plan or hazardous and noxious substances pollu- +tion prevention plan to prevent a discharge of oil or haz- +ardous and noxious substances during the loading or un- +loading of a vessel and an oil pollution emergency plan or +hazardous and noxious substances pollution emergency +plan to respond to a discharge or possible discharge of oil +or hazardous and noxious substances during the loading +or unloading of a vessel — which meet the requirements +set out in the regulations — and must submit to the Min- +ister any information or documents requested by the +Minister, within the time specified by the Minister. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 386-388 + +Page 278 +389 (1) Paragraph 168(1)(d) of the Act is replaced +by the following: +(d) have on site an up-to-date oil pollution emergency +plan to respond to a discharge or possible discharge of +oil during the loading or unloading of a vessel, which +meets the requirements set out in the regulations; +(2) Section 168 of the Act is amended by adding +the following after subsection (1): +Hazardous and noxious substances handling facilities +— requirements +(2) Subject to the regulations, the operator of a haz- +ardous and noxious substances handling facility of a class +established by the regulations must +(a) have on site a declaration in the form specified by +the Minister that describes the manner in which the +operator will comply with the regulations made under +paragraph 182(1)(a); +(b) have on site an up-to-date hazardous and noxious +substances pollution prevention plan to prevent a dis- +charge of hazardous and noxious substances during +the loading or unloading of a vessel, which meets the +requirements set out in the regulations; +(c) submit the up-to-date hazardous and noxious sub- +stances pollution prevention plan to the Minister with- +in the time and in the circumstances set out in the reg- +ulations; +(d) have on site an up-to-date hazardous and noxious +substances pollution emergency plan to respond to a +discharge or possible discharge of hazardous and nox- +ious substances during the loading or unloading of a +vessel, which meets the requirements set out in the +regulations; +(e) submit the up-to-date hazardous and noxious sub- +stances pollution emergency plan to the Minister with- +in the time and in the circumstances set out in the reg- +ulations; and +(f) have the procedures, equipment and resources re- +quired by the regulations available for immediate use +in the event of a discharge of hazardous and noxious +substances during the loading or unloading of a vessel. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 388-389 + +Page 279 +(3) Section 168 of the Act is amended by adding +the following after subsection (3): +Reasonable measures — hazardous and noxious +substances handling facilities +(4) The operator of a hazardous and noxious substances +handling facility referred to in subsection (2) must take +reasonable measures to implement +(a) the hazardous and noxious substances pollution +prevention plan referred to in paragraph (2)(a); and +(b) in respect of a hazardous and noxious substances +pollution incident, the hazardous and noxious sub- +stances pollution emergency plan referred to in para- +graph (2)(b). +390 (1) Subsection 168.01(1) of the Act is replaced +by the following: +Notification of proposed change to operations +(1) Subject to the regulations, an operator of an oil han- +dling facility or a hazardous and noxious substances han- +dling facility of a class established by the regulations that +proposes to make a change, or permit a change to be +made, to the facility’s operations relating to the loading +or unloading of oil or hazardous and noxious substances +to or from vessels must — at least 180 days before the day +on which it makes the change or permits the change to be +made — notify the Minister of the change, including any +of the following changes: +(a) a change in the facility’s transfer rate, if the change +would result in the facility becoming part of a different +class established by the regulations; +(b) a change in the design of the facility or a change in +the facility’s equipment; or +(c) a change in the type or composition of oil that is, +or hazardous and noxious substances that are, loaded +or unloaded to or from vessels. +(2) Subsection 168.01(3) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 389-390 + +Page 280 +Revise plans +(3) The operator referred to in subsection (1) must revise +the oil pollution prevention plan and the oil pollution +emergency plan, or the hazardous and noxious sub- +stances pollution prevention plan and the hazardous and +noxious substances pollution emergency plan, and sub- +mit the revised plans to the Minister at least 90 days be- +fore making the change or permitting the change to be +made, or within any other time specified by the Minister. +391 Section 168.1 of the Act is replaced by the fol- +lowing: +Update or revise plans +168.1 Despite any other provision of this Part or the +regulations, the Minister may direct the operator of an oil +handling facility to update or revise an oil pollution pre- +vention plan or an oil pollution emergency plan, or the +operator of a hazardous and noxious substances handling +facility to update or revise a hazardous and noxious sub- +stances pollution prevention plan or a hazardous and +noxious substances pollution emergency plan, and to +submit the up-to-date or revised plan to the Minister +within the time specified by the Minister. +392 Section 168.3 of the Act is replaced by the fol- +lowing: +Minister may take measures +168.3 If the Minister believes on reasonable grounds +that an oil handling facility has discharged, is discharging +or may discharge oil or that the oil pollution prevention +plan or the oil pollution emergency plan for the facility +does not meet the requirements set out in the regula- +tions, that a hazardous and noxious substances handling +facility has discharged, is discharging or may discharge +hazardous and noxious substances or that the hazardous +and noxious substances pollution prevention plan or the +hazardous and noxious substances pollution emergency +plan for the facility does not meet the requirements set +out in the regulations or that the operator of any of those +facilities does not have the procedures, equipment and +resources required by the regulations available for imme- +diate use in the event of a discharge during the loading or +unloading of a vessel, the Minister may +(a) monitor the measures taken by any person to re- +pair, remedy, minimize or prevent pollution damage +from the facility; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 390-392 + +Page 281 +(b) if the Minister considers it necessary, direct the +operator of the facility to take the measures that the +Minister considers necessary to repair, remedy, mini- +mize or prevent pollution damage from the facility, in- +cluding to stop loading or unloading oil or hazardous +and noxious substances to or from vessels. +393 Paragraphs 175.1(1)(c) and (d) of the Act are +replaced by the following: +(c) direct a vessel that is required to have a shipboard +oil pollution emergency plan or shipboard hazardous +and noxious substances pollution emergency plan un- +der the regulations to provide information concerning +it and its implementation; +(d) direct the operator of an oil handling facility or a +hazardous and noxious substances handling facility to +provide any document that the operator is required to +have on site under this Part; and +394 (1) The portion of subsection 180(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Minister of Fisheries and Oceans — measures +180 (1) If the Minister of Fisheries and Oceans believes +on reasonable grounds that a vessel, an oil handling facil- +ity or a hazardous and noxious substances handling facil- +ity has discharged, is discharging or may discharge a pol- +lutant, that Minister may +(2) Paragraphs 180(1)(a) to (c) of the English ver- +sion of the Act are replaced by the following: +(a) take the measures that that Minister considers +necessary to repair, remedy, minimize or prevent pol- +lution damage from the vessel or facility, including, in +the case of a vessel, by removing — or by selling, dis- +mantling, destroying or otherwise disposing of — the +vessel or its contents; +(b) monitor the measures taken by any person or ves- +sel to repair, remedy, minimize or prevent pollution +damage from the vessel or facility; or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 392-394 + +Page 282 +(c) if that Minister considers it necessary to do so, di- +rect any person or vessel to take measures referred to +in paragraph (a) or to refrain from doing so. +(3) Subsection 180(3) of the Act is replaced by the +following: +Compensation +(3) Compensation must be paid by His Majesty in right +of Canada for the services of any person or vessel, other +than the operator of a vessel, an oil handling facility or a +hazardous and noxious substances handling facility that +had discharged, was discharging or may have discharged +a pollutant, that has complied with a direction issued un- +der paragraph (1)(c). +395 Subsection 180.1(3) of the Act is replaced by +the following: +Use of property +(3) If required, the Minister of Fisheries and Oceans or +the pollution response officer may use property adjacent +to or in the vicinity of a vessel, oil handling facility or +hazardous and noxious substances handling facility — +other than a dwelling-house — for the purposes of exer- +cising their powers or performing their duties or func- +tions under this Part, and any person accompanying that +Minister or the pollution response officer may use such +property to help that Minister or officer exercise their +powers or perform their duties or functions under this +Part. +396 (1) Paragraph 182(1)(a) of the Act is replaced +by the following: +(a) respecting the circumstances in which operators of +oil handling facilities or hazardous and noxious sub- +stances handling facilities must report discharges or +anticipated discharges of pollutants, the manner of +making the reports and the persons to whom the re- +ports must be made; +(2) Paragraphs 182(1)(d.1) and (d.2) of the Act are +replaced by the following: +(d.1) establishing classes of oil handling facilities or +hazardous and noxious substances handling facilities +and determining which of the requirements set out in +sections 167.1 to 168.01 apply to the operators of, or to +persons who propose to operate, oil handling facilities +or hazardous and noxious substances handling facili- +ties of each class; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 394-396 + +Page 283 +(d.2) respecting oil pollution prevention plans, oil +pollution emergency plans, hazardous and noxious +substances pollution prevention plans and hazardous +and noxious substances pollution emergency plans, +including the time within which the plans must be +submitted to the Minister and the circumstances in +which up-to-date plans must be submitted to the Min- +ister; +(3) Paragraph 182(1)(d.4) of the Act is replaced by +the following: +(d.4) respecting the information and documents re- +ferred to in sections 167.1, 167.3 and 167.31 and sub- +section 168.01(2), including the time within which the +information and documents must be submitted to the +Minister; +(d.5) respecting the inclusion of the hazardous and +noxious substances pollution emergency plan of a fa- +cility that is both an oil handling facility and a haz- +ardous and noxious substances handling facility with- +in any other plan required under this Act; and +(4) Subsection 182(2) of the Act is replaced by the +following: +Designation +(2) Despite the regulations, the Minister may designate +an oil handling facility or a hazardous and noxious sub- +stances handling facility that is part of a class established +by the regulations to be part of a different class estab- +lished by the regulations or an oil handling facility or a +hazardous and noxious substances handling facility that +is not part of a class established by the regulations to be +part of one of those classes. +(5) Subsection 182(3) of the English version of the +Act is replaced by the following: +Notification +(3) The Minister must notify the operator of a facility of +any designation made in respect of it under subsection +(2). +397 (1) Paragraph 183(1)(a.1) of the English ver- +sion of the Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 396-397 + +Page 284 +(a.1) subsection 167.2(1) (submission of prevention +plan and emergency plan); +(2) Subsection 183(1) of the Act is amended by +adding the following after paragraph (c): +(c.1) paragraph 168(2)(c) (submission of up-to-date +date hazardous and noxious substances pollution pre- +vention plan); +(c.2) paragraph 168(2)(e) (submission of up-to-date +date hazardous and noxious substances pollution +emergency plan); +(c.3) paragraph 168(2)(f) (have procedures, equip- +ment and resources available for immediate use — +hazardous and noxious substances); +(3) Subsection 183(1) of the Act is amended by +adding the following after paragraph (e): +(e.001) paragraph 168(4)(a) (implement hazardous +and noxious substances pollution prevention plan); +(e.002) paragraph 168(4)(b) (implement hazardous +and noxious substances pollution emergency plan); +(4) Subsection 183(2) of the Act is replaced by the +following: +Contravention of regulations under paragraph +182(1)(a) +(1.1) Every operator of an oil handling facility or haz- +ardous and noxious substances handling facility who +contravenes a provision of the regulations made under +paragraph 182(1)(a) commits an offence. +Punishment +(2) Every person who, or vessel that, commits an offence +under subsection (1) or (1.1) is liable on summary convic- +tion to a fine of not more than $1,000,000 or to imprison- +ment for a term of not more than 18 months, or to both. +398 (1) Subsection 184(1) of the Act is amended +by adding the following after paragraph (a.3): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 397-398 + +Page 285 +(a.4) section 167.31 (notification — hazardous and +noxious substances handling facilities); +(2) Subsection 184(1) of the Act is amended by +adding the following after paragraph (d): +(d.001) paragraph 168(2)(a) (have a declaration on +site — hazardous and noxious substances); +(d.002) paragraph 168(2)(b) (have on site an up-to- +date hazardous and noxious substances pollution pre- +vention plan); +(d.003) paragraph 168(2)(d) (have on site an up-to- +date hazardous and noxious substances pollution +emergency plan); +(3) Paragraph 184(1)(o) of the Act is replaced by +the following: +(o) a provision of the regulations made under this +Part other than a regulation made under paragraph +182(1)(a). +399 (1) The definition pollutant in section 185 of +the Act is replaced by the following : +pollutant means +(a) a substance that, if added to any waters, would de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans; and +(b) any water that contains a substance in such a +quantity or concentration, or that has been so treated, +processed or changed, by heat or other means, from a +natural state, that it would, if added to any waters, de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans. +It includes oil, hazardous and noxious substances and +any substance or class of substances that is prescribed for +the purpose of Part 8 (Pollution Prevention and Response +— Department of Transport and Department of Fisheries +and Oceans) to be a pollutant. (polluant) +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 398-399 + +Page 286 +(2) Section 185 of the Act is amended by adding +the following in alphabetical order: +hazardous and noxious substance means a substance +other than oil that, if introduced into the marine environ- +ment, is likely to create hazards to human health, harm +living resources and marine life, damage amenities or in- +terfere with legitimate uses of the marine environment. +(substance nocive et potentiellement dangereuse) +hazardous and noxious substances pollution incident +means any occurrence or series of occurrences having the +same origin, including fire or explosion, that results or +may result in a discharge of hazardous and noxious sub- +stances. (événement de pollution par les substances +nocives et potentiellement dangereuses) +400 The Act is amended by adding the following +after section 186: +Authorized Representatives +General duties +186.1 (1) The authorized representative of a Canadian +vessel must +(a) ensure that the vessel and its machinery and +equipment meet the requirements of the regulations +made under this Part; +(b) develop procedures for preventing the discharge of +a pollutant and for dealing with emergencies; +(c) ensure that the crew receives training in emergen- +cy procedures; and +(d) ensure that the crew and passengers receive train- +ing in environmental protection. +Duties — Canadian maritime documents inspection +(2) The authorized representative of a Canadian vessel +must ensure that +(a) the vessel and its machinery and equipment are +inspected for the purpose of obtaining all of the Cana- +dian maritime documents that are required under this +Part; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 399-400 + +Page 287 +(b) every term or condition attached to a Canadian +maritime document issued in respect of the vessel or +its machinery or equipment is met. +Masters +Masters obtaining Canadian maritime documents +186.2 The master of a Canadian vessel must, before the +vessel embarks on a voyage from a port in Canada, en- +sure that all of the Canadian maritime documents re- +quired under this Part have been obtained. +Protection of marine environment +186.3 (1) The master of a vessel must take all reason- +able measures to ensure the protection of the marine en- +vironment. +Duty to take reasonable measures +(2) If the master of a vessel is informed that the vessel +may have discharged, has discharged, is discharging or +may discharge a pollutant, the master must take reason- +able measures to protect the marine environment from +the discharge or risk of discharge, including eliminating +the risk if feasible. The master of a Canadian vessel must +notify the authorized representative of the discharge or +risk, unless the risk has been eliminated. +401 Section 188 of the Act is replaced by the fol- +lowing: +Implementation of pollution emergency plan +188 (1) If a vessel is required by the regulations to have +a shipboard oil pollution emergency plan or shipboard +hazardous and noxious substances pollution emergency +plan, the vessel must take reasonable measures to imple- +ment the plan in respect of an oil pollution incident or +hazardous and noxious substances pollution incident. +Notice to Minister +(2) If a vessel is required by the regulations to have a +shipboard oil pollution emergency plan or shipboard haz- +ardous and noxious substances pollution emergency +plan, the owner or authorized representative of the vessel +must notify the Minister, in the form and manner that +the Minister specifies, of the identity of the person who, +in accordance with the regulations, is responsible for im- +plementing the vessel’s plan. +402 (1) Section 189 of the Act is renumbered as +subsection 189(1). +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 400-402 + +Page 288 +(2) Subsection 189(1) of the Act is amended by +adding the following after paragraph (a.1): +(a.2) direct a vessel that is required to have a ship- +board hazardous and noxious substances pollution +emergency plan under the regulations to provide him +or her with any information concerning it and its im- +plementation; +(3) The portion of paragraph 189(1)(d) of the +French version of the Act before subparagraph +(i) is replaced by the following: +d) ordonner au bâtiment de se rendre, de la façon et +par la route qu’il spécifie, au lieu qu’il précise et, selon +le cas : +(4) Section 189 of the Act is amended by adding +the following after subsection (1): +Direction to authorize vessel +(2) The Minister may direct a port authority or a person +in charge of a port authority or place to authorize a vessel +in respect of which a direction has been made under +paragraph (1)(d) to proceed to the place selected by the +Minister and to +(a) unload the pollutant; or +(b) moor, anchor or remain there for any reasonable +period that the Minister may specify. +403 (1) Paragraph 190(1)(a) of the Act is replaced +by the following: +(a) prescribing pollutants for the purpose of section +187 and subsection 189(1) and respecting the circum- +stances in which such pollutants may be discharged; +(2) Subsection 190(1) of the Act is amended by +striking out “and” at the end of paragraph (l), by +adding “and” at the end of paragraph (m) and by +adding the following after paragraph (m): +(n) respecting shipboard hazardous and noxious sub- +stances pollution emergency plans. +404 (1) Paragraph 191(1)(a) of the Act is replaced +by the following: +(a) paragraph 186.1(1)(a) (ensure vessel meets re- +quirements); +(a.1) paragraph 186.1(1)(b) (develop procedures); +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 402-404 + +Page 289 +(a.2) paragraph 186.1(1)(c) (ensure emergency proce- +dures training); +(a.3) paragraph 186.1(1)(d) (ensure environmental +protection training); +(a.4) paragraph 186.1(2)(a) (ensure vessel inspected); +(a.5) paragraph 186.1(2)(b) (ensure terms and condi- +tions met); +(a.6) section 186.2 (obtain Canadian maritime docu- +ments); +(a.7) subsection 186.3(1) (protection of marine envi- +ronment); +(a.8) subsection 186.3(2) (take reasonable measures); +(a.9) section 187 (discharge of a pollutant); +(2) Paragraph 191(1)(b) of the Act is replaced by +the following: +(b) subsection 188(1) (implement shipboard emergen- +cy plan); +(b.1) subsection 188(2) (notice to Minister — identity +of qualified person); +(3) Paragraph 191(1)(c) of the Act is replaced by +the following: +(c) a direction given under subparagraph 189(1)(d)(i) +(direction to proceed to a place and unload a pollu- +tant); +(c.1) a direction given under subsection 189(2) (direc- +tion to authorize a vessel); and +405 (1) Paragraph 192(1)(a) of the Act is replaced +by the following: +(a) a direction given under paragraph 189(1)(a) or (b) +(direction to provide information); +(a.1) a direction given under paragraph 189(1)(a.1) +(direction to provide information — shipboard oil pol- +lution emergency plan); +(2) Subsection 192(1) of the Act is amended by +adding the following after paragraph (a.1): +(a.2) a direction given under paragraph 189(1)(a.2) +(direction to provide information — shipboard +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 404-405 + +Page 290 +hazardous and noxious substances pollution emergen- +cy plan); +(3) Paragraphs 192(1)(b) and (c) of the Act are re- +placed by the following: +(b) a direction given under paragraph 189(1)(c) (direc- +tion to proceed by a specified route); or +(c) a direction given under subparagraph 189(1)(d)(ii) +(direction to proceed to a place and remain there). +406 Section 194 of the Act is amended by adding +the following in alphabetical order: +pollutant means +(a) a substance that, if added to any waters, would de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans; and +(b) any water that contains a substance in such a +quantity or concentration, or that has been so treated, +processed or changed, by heat or other means, from a +natural state, that it would, if added to any waters, de- +grade or alter or form part of a process of degradation +or alteration of the quality of the waters to an extent +that is detrimental to their use by humans or by an an- +imal or a plant that is useful to humans. +It includes oil, hazardous and noxious substances and +any substance or class of substances that is prescribed for +the purpose of Part 8 (Pollution Prevention and Response +— Department of Transport and Department of Fisheries +and Oceans) to be a pollutant. (polluant) +407 Section 202 of the Act is replaced by the fol- +lowing: +Licensing of pleasure craft +202 (1) Subject to the regulations, if a pleasure craft is +required by regulations made under this Part to be li- +censed, the owner of the craft must not operate it, or per- +mit it to be operated, unless it is licensed. +Transfer of licence +(2) Subject to the regulations, when the ownership of a +pleasure craft referred to in subsection (1) changes, the +new owner must not operate the craft, or permit it to be +operated, until the licence for that craft is transferred to +the new owner in accordance with the regulations. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 405-407 + +Page 291 +408 The Act is amended by adding the following +after section 203: +Refusal to issue or transfer licence +203.1 Despite any other provision of this Act, the Minis- +ter may refuse to issue — including by way of renewal — +or transfer a licence for a pleasure craft or may refuse to +issue a replacement licence if the applicant for, or holder +of, the licence is in default of payment of a required fee, +charge, cost or expense in respect of that pleasure craft +under this Act or the Wrecked, Abandoned or Haz- +ardous Vessels Act. +409 Paragraph 207(1)(k) of the French version of +the Act is replaced by the following: +k) concernant l’identification de la coque ou les nu- +méros de série qui identifient les embarcations de +plaisance; +410 Subsection 209(2) of the Act is replaced by +the following: +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable on summary conviction to a fine of not +more than $25,000. +411 The definition relevant provision in section +210 of the Act is replaced by the following: +relevant provision means a provision of this Act or the +regulations that the Minister is responsible for adminis- +tering. (disposition visée) +412 (1) Subsection 211(3) of the French version of +the Act is replaced by the following: +Arraisonnement +(3) Aux fins d’inspection, l’inspecteur peut ordonner au +capitaine d’immobiliser son bâtiment ou de se rendre au +lieu qu’il précise et de s’y amarrer à quai, de mouiller ou +de rester à cet endroit pour la période raisonnable qu’il +indique. +(2) Section 211 of the Act is amended by adding +the following after subsection (3): +Direction to authorize vessel +(3.1) A marine safety inspector may direct a port author- +ity or a person in charge of a port authority or place to +authorize a vessel in respect of which a direction has +been made under subsection (3) to proceed to the place +selected by the inspector and moor, anchor or remain +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 408-412 + +Page 292 +there for any reasonable period that the inspector may +specify. +(3) Paragraphs 211(4)(d.1) and (e) of the Act are +replaced by the following: +(d.1) direct the operator of an oil handling facility or +hazardous and noxious substances handling facility, or +a person who proposes to operate such a facility, to +carry out any emergency or safety procedure that is re- +quired by the regulations or that is described in an oil +pollution prevention plan, an oil pollution emergency +plan, a hazardous and noxious substances pollution +prevention plan or a hazardous and noxious sub- +stances pollution emergency plan referred to in Part 8; +(e) direct any person who is at the place where the in- +spection is being carried out to produce for inspection, +or for the purpose of making copies or taking extracts, +any document that they are required to have, or that +the operator of an oil handling facility or hazardous +and noxious substances handling facility is required to +have on site, under a relevant provision; +413 Subsection 222(11) of the Act is replaced by +the following: +Liability for expenses +(11) The authorized representative and the owner of a +vessel that is detained under this section are jointly and +severally, or solidarily, liable for all expenses incurred in +respect of the detained vessel. +414 Paragraph 224(c) of the Act is replaced by the +following: +(c) if a person to whom a direction is given under +paragraph (b) does not comply with it and the Minis- +ter is satisfied that the applicant for the direction has +sufficient insurance in place to cover any incident that +may arise from the moving of the vessel, authorize the +applicant to move the vessel in accordance with the +Minister’s directions and at the expense of the autho- +rized representative and the owner of the vessel, for +which the authorized representative and the owner are +jointly and severally, or solidarily, liable for the ex- +pense of moving the vessel. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 412-414 + +Page 293 +415 (1) Subsection 226(2) of the Act is replaced by +the following: +Vessel may be seized and sold if fine or penalty not +paid +(2) At any time after a fine is imposed under a relevant +provision against, or a certificate is registered in the Fed- +eral Court under subsection 235(2) in respect of, a vessel, +its authorized representative or its owner, the Minister +may, while the fine or debt remains unpaid, seize the ves- +sel and, after giving notice to the authorized representa- +tive or owner, sell it and, by bill of sale, give the purchas- +er a valid title to the vessel free from any mortgage or +other claim on the vessel that exists at the time of the +sale. +(2) Paragraph 226(4)(a) of the Act is replaced by +the following: +(a) the authorized representative and the owner, +jointly and severally, or solidarily, in the case of a +Canadian vessel; and +416 The portion of subsection 227(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Minister’s powers +227 (1) If the Minister has reasonable grounds to be- +lieve that a foreign vessel is in contravention of an inter- +national convention, protocol or resolution listed in +Schedule 1, the Minister may +417 Section 240 of the French version of the Act is +replaced by the following: +Registre public +240 Le ministre tient un registre public des procès-ver- +baux ou avis de défaut au dossier d’une personne ou d’un +bâtiment. +418 (1) The portion of subsection 245(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Contravention of Act +245 (1) Every person who, or vessel that, contravenes +any of the following commits an offence: +(2) Subsection 245(1) of the Act is amended by +adding the following after paragraph (a): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 415-418 + +Page 294 +(a.1) a direction given under subsection 211(3.1) (di- +rection to authorize a vessel); +(3) Subsection 245(2) of the English version of the +Act is replaced by the following: +Punishment +(2) Every person who, or vessel that, commits an offence +under subsection (1) is liable on summary conviction to a +fine of not more than $1,000,000 or to imprisonment for a +term of not more than 18 months, or to both. +419 Paragraph 269(1)(b) of the Act is replaced by +the following: +(b) tranship in Canadian waters, in the exclusive eco- +nomic zone of Canada or on the high seas such an arti- +cle from a Canadian vessel to any vessel bound for +such a territory; +420 The portion of section 272 of the French ver- +sion of the Act before paragraph (a) is replaced +by the following: +Droits acquis — bâtiments titulaires de permis +272 Les bâtiments, à l’exception des embarca- +tions de plaisance, qui sont titulaires d’un permis +délivré sous le régime de l’article 108 de la Loi sur +la marine marchande du Canada, chapitre S-9 +des Lois révisées du Canada (1985), à l’entrée en +vigueur de la partie 2 sont réputés être inscrits +dans la partie du registre sur les petits bâtiments +mentionnée au paragraphe 43(1) : +421 The heading of Schedule 1 to the Act is re- +placed by the following: +International Conventions, +Protocols and Resolutions — +Minister of Transport +422 The heading of Schedule 2 to the Act is re- +placed by the following: +International Conventions, +Protocols and Resolutions — +Minister of Fisheries and +Oceans +423 The French version of the Act is amended by +replacing “fonctionnaire” with “officier”, with +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 418-423 + +Page 295 +any necessary modifications, in the following +provisions: +(a) paragraph 126(1)(b), subsection 126(2), the +portion of subsection 126(3) before paragraph +(a) and paragraphs 126(4)(a) and (b) and +(5)(a); and +(f) subsection 265(1). +Transitional Provisions +Definition of Act +424 (1) In this section and sections 425 and 426, +Act means the Canada Shipping Act, 2001. +Words and expressions +(2) Words and expressions used in sections 425 +and 426 have the same meaning as in the Act. +Information with respect to authorized representative +425 (1) If, during the period beginning on the +day on which this section comes into force and +ending on the day on which an application for the +renewal of a vessel’s certificate of registry is +made for the first time after that day, the owner +enters into an arrangement referred to in para- +graph 14(2)(a) of the Act, the authorized repre- +sentative must, despite subsection 58(1) of the +Act, notify the Chief Registrar of their name and +address no later than the day on which that ap- +plication is made. +Contravention +(2) Every person who contravenes subsection (1) +commits an offence and is liable on summary +conviction to a fine of not more than $25,000. +Definition of transition period +426 (1) In this section, transition period means +the period beginning on the day on which this +section comes into force and ending on the day +on which a regulation made under section 244 of +the Act that designates a contravention of any of +the provisions of the Act or regulations or direc- +tions referred to in subsection (2) as a violation +for the purposes of section 228 of the Act comes +into force. +Deemed violation +(2) During the transition period, a contravention +of any of the following is deemed to be a violation +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 423-426 + +Page 296 +for the purposes of sections 229 to 243 of the Act +and the provisions of any regulations made un- +der section 244 of the Act: +(a) a direction given under subsection 111(1), +(2) or (3) of the Act; +(b) a direction given under subsection 114(1) or +(2) of the Act; +(c) a provision of the regulations made under +subsection 136(1) of the Act; +(d) paragraph 186.1(1)(a), (b), (c) or (d) or +(2)(a) or (b), section 186.2 or subsection 186.3(1) +or (2) of the Act; +(e) a +direction +given +under +paragraph +189(1)(a), (a.1), (b), (c) or (d) of the Act; +(f) a direction given under subsection 189(2) of +the Act; +(g) subsection 197(1) or (2) or 198(2) of the Act; +and +(h) a direction given under subsection 211(3.1) +of the Act. +Range of penalties +(3) The range of penalties in respect of a violation +referred to in subsection (2) is $250 to $250,000. +Continued violation +(4) A violation referred to in subsection (2) con- +stitutes a separate violation for each day on +which it is continued. +2019, c. 26 +Related Amendment to the Oil Tanker Moratorium Act +427 Subsection 5(2) of the Oil Tanker Moratori- +um Act is replaced by the following: +Exception — Canada Shipping Act, 2001 +(2) Section 4 does not apply in respect of a vessel carry- +ing out an activity in order to comply with a direction giv- +en under subsection 111(2) or 114(2), paragraph 180(1)(c) +or 189(1)(d) or subsection 211(3) of the Canada Shipping +Act, 2001. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 426-427 + +Page 297 +Coming into Force +Order in council +428 Sections 364 and 385 to 388, subsections 389(2) +and (3), sections 390 to 393, 396 to 398 and 401 and +subsections 402(2), 404(2), 405(2) and 412(3) come +into force on a day or days to be fixed by order of +the Governor in Council. +SUBDIVISION C +2019, c. 1 +Wrecked, Abandoned or Hazardous +Vessels Act +Amendments to the Act +429 Subsection 6(1) of the English version of the +Wrecked, Abandoned or Hazardous Vessels Act +is replaced by the following: +Agreements or arrangements +6 (1) The Minister or the Minister of Fisheries and +Oceans may, with respect to that Minister’s powers, du- +ties and functions under this Act, enter into agreements +or arrangements for carrying out the purposes of this Act +and authorize any person, including a provincial govern- +ment, a local authority and a government, council or oth- +er entity authorized to act on behalf of an Indigenous +group, with whom an agreement or arrangement is en- +tered into to exercise the powers — other than the power +to make an order under section 11 — or perform the du- +ties or functions under this Act that are specified in the +agreement or arrangement. +430 The Act is amended by adding the following +after section 14: +Vessel Remediation Fund +Fund established +14.1 (1) There is established in the accounts of Canada +an account to be known as the Vessel Remediation Fund. +Credits to Fund +(2) There is to be paid into the Consolidated Revenue +Fund and credited to the Vessel Remediation Fund +(a) any amounts forfeited to His Majesty in right of +Canada under subsection 41(2); +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION B Canada Shipping Act, 2001 +Sections 428-430 + +Page 298 +(b) the amounts of the debts referred to in any of +paragraphs 99(1)(a) to (d) and 129(1)(a) to (c) and re- +covered by His Majesty in right of Canada; +(c) all amounts paid under regulations made under +paragraph 130(1)(o.1); and +(d) the amounts of all fines and penalties paid in re- +spect of the commission of an offence or violation un- +der this Act. +Charges to Fund +(3) There may be paid out of the Consolidated Revenue +Fund and charged to the Vessel Remediation Fund all +amounts required by the Minister or the Minister of Fish- +eries and Oceans to +(a) take measures under any of subsections 21(2) and +(3), section 22, paragraphs 30(3)(a) to (c), sections 35 +and 36 and subsections 37(3) and (4) and to pay com- +pensation under section 44 or subsection 86(6); +(b) promote public awareness of the responsibilities +associated with vessel ownership; +(c) fund research and development activities aimed at +improving methods of recycling vessels and disposing +of them in a manner that is environmentally responsi- +ble; +(d) fund research and development activities with re- +spect to vessel and wreck remediation techniques; +(e) increase capacity at the local level, including in In- +digenous groups and communities, to perform vessel +risk assessments and to recycle, dismantle or other- +wise dispose of vessels; +(f) fund voluntary vessel disposal activities in respect +of dilapidated vessels, wrecks, abandoned vessels and +vessels that pose, or may pose, a hazard, as well as in +respect of vessels at risk of becoming dilapidated ves- +sels, wrecks or abandoned, including for the purposes +of repairing, securing, moving or removing the vessels, +wrecks and their contents or selling, dismantling, de- +stroying or otherwise disposing of them; +(g) pay for the financial and program administration +costs incurred in relation to the purposes referred to +in paragraphs (a) to (f) and (h), other than the salaries +of employees, as defined in subsection 2(1) of the +Public Service Employment Act; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION C Wrecked, Abandoned or Hazardous Vessels Act +Section +430 + +Page 299 +(h) pay for the costs incurred in relation to any other +purpose that the Governor in Council may, by order, +specify and that relates to dilapidated vessels, wrecks, +abandoned vessels or vessels that pose a hazard. +Agreement +(4) An amount paid out of the Consolidated Revenue +Fund under subsection (3) must be in respect of a pur- +pose that is set out in a plan for the use of the Vessel Re- +mediation Fund that is agreed to by the Minister and the +Minister of Fisheries and Oceans. +Limit on payments +(5) No payment is to be made out of the Consolidated +Revenue Fund under this section in excess of the amount +of the balance to the credit of the Vessel Remediation +Fund. +Definitions +(6) In subsection (3), the expressions dilapidated ves- +sel, hazard and wreck have the meanings assigned by +section 27. +431 Section 41 of the Act is renumbered as sub- +section 41(1) and is amended by adding the fol- +lowing: +Owner unknown or not located +(2) If the owner referred to in subsection (1) is unknown +or cannot be located, any amount that is to be paid to +them under that subsection is forfeited to His Majesty in +right of Canada. +432 (1) Paragraph 82(5)(b) of the Act is replaced +by the following: +(b) the amount and form of any security that is to be +deposited with the Minister or the Minister of Fish- +eries and Oceans. +(2) Subsections 82(9) and (10) of the Act are re- +placed by the following: +Rescission of orders +(9) An enforcement officer may rescind a detention order +if, in their opinion, it would be in the public interest to do +so. However, an enforcement officer must rescind a de- +tention order if they are satisfied that the measures +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION C Wrecked, Abandoned or Hazardous Vessels Act +Sections 430-432 + +Page 300 +indicated in the notice referred to in subsection (5) have +been taken and, if applicable, security in the amount and +form indicated in the notice has been deposited with the +Minister or the Minister of Fisheries and Oceans. +Notice of rescission +(10) An enforcement officer who rescinds a detention or- +der must notify, in the form and manner specified by the +Minister or the Minister of Fisheries and Oceans, the per- +sons referred to in subsection (2) and the persons on +whom the notice was served under paragraph (3)(a) of +the rescission. +(3) The portion of subsection 82(12) of the Act be- +fore paragraph (a) is replaced by the following: +Return of security +(12) If, in the opinion of the Minister or the Minister of +Fisheries and Oceans, the matter has been resolved, that +Minister +433 Section 84 of the Act is replaced by the fol- +lowing: +Permission or direction to move vessel +84 (1) The Minister or the Minister of Fisheries and +Oceans may, in respect of a vessel that is subject to a de- +tention order, +(a) on application made by the authorized representa- +tive of the vessel or, in the absence of an authorized +representative, the person in charge of the vessel, per- +mit the vessel to be moved in accordance with the di- +rections of the Minister or the Minister of Fisheries +and Oceans; and +(b) on application made by the owner of a dock or +wharf — or by the person in charge of a place — at +which the detained vessel is situated, direct the autho- +rized representative or person in charge of the vessel +to move it in accordance with the directions of the +Minister or the Minister of Fisheries and Oceans. +Non-compliance with paragraph (1)(b) +(2) If a person does not comply with a direction given to +them under paragraph (1)(b) and the Minister or the +Minister of Fisheries and Oceans is satisfied that the ap- +plicant for the direction has sufficient insurance in place +to cover any incident that may arise from the moving of +the vessel, the Minister or the Minister of Fisheries and +Oceans may authorize the applicant to move the vessel in +accordance with that Minister’s directions and at the ex- +pense of the authorized representative or, in the absence +of an authorized representative, the owner. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION C Wrecked, Abandoned or Hazardous Vessels Act +Sections 432-433 + +Page 301 +434 (1) Subsection 130(1) of the Act is amended +by adding the following after paragraph (o): +(o.1) respecting the fees, charges, costs and expenses +— other than the fees referred to in paragraph (o) — to +be paid in relation to the administration and enforce- +ment of this Act; +(2) Subsection 130(2) of the Act is replaced by the +following: +Debt due to His Majesty +(2) All fees set under paragraph (1)(o) and all fees, +charges, costs and expenses to be paid under paragraph +(1)(o.1) constitute a debt due to His Majesty in right of +Canada and may be recovered in any court of competent +jurisdiction. +(3) The portion of subsection 130(3) of the Act be- +fore paragraph (a) is replaced by the following: +Payment of fees, charges, costs or expenses +(3) If a fee is imposed under paragraph (1)(o) or a fee, +charge, cost or expense is to be paid under paragraph +(1)(o.1) +(4) Paragraphs 130(3)(a) to (c) of the English ver- +sion of the Act are replaced by the following: +(a) in respect of a pleasure craft that is not a Canadian +vessel, its owner is liable for payment of the fee, +charge, cost or expense; +(b) in respect of a Canadian vessel, the authorized +representative and the master are jointly and several- +ly, or solidarily, liable for payment of the fee, charge, +cost or expense; and +(c) in respect of a vessel that is not a Canadian vessel, +its owner and the authorized representative are jointly +and severally, or solidarily, liable for payment of the +fee, charge, cost or expense. +(5) Section 130 of the Act is amended by adding +the following after subsection (5): +Exemption by Minister +(6) The Minister may, on any terms and conditions that +the Minister considers necessary, exempt any person or +vessel, or class of persons or vessels, from the require- +ment to pay any fee, charge, cost or expense under regu- +lations made under paragraph (1)(o.1) if, in the opinion +of the Minister, it is in the public interest to do so. The +Minister may also cancel such an exemption. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION C Wrecked, Abandoned or Hazardous Vessels Act +Section +434 + +Page 302 +Statutory Instruments Act +(7) An exemption made under subsection (6) and any +cancellation of such an exemption are exempt from the +application of sections 3, 5 and 11 of the Statutory In- +struments Act. +Coming into Force +Order in council +435 (1) Section 430 comes into force on a day to +be fixed by order of the Governor in Council, but +that day must not be before the day referred to in +subsection (2). +Order in council +(2) Section 431 comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 22 +1996, c.10 +Canada Transportation Act +Amendments to the Act +436 The Canada Transportation Act is amended +by adding the following after section 6.1: +Designated person +6.11 The Governor in Council may, by regulations, des- +ignate a person for the purposes of subsections 50(1.001) +and (3) and 51(1), (3) and (4). +437 The Act is amended by adding the following +after section 47: +Regulations +Performance data of air carriers +47.1 The Governor in Council may make regulations re- +quiring air carriers to publish information respecting +their performance on their Internet site. +438 The Act is amended by adding the following +before the heading “Inquiries” before section 49: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 21 Oceans Protection Plan +SUBDIVISION C Wrecked, Abandoned or Hazardous Vessels Act +Sections 434-438 + +Page 303 +Authorization +Powers and duties +48 The Minister may, in writing, authorize any person +designated by the Minister to exercise any of the powers +and perform any of the duties of the Minister under this +Act, either generally or otherwise provided in the instru- +ment of authorization. +Fees and Charges +Regulations +48.1 The Minister may make regulations respecting fees +and charges to be paid to the Minister in relation to the +administration and enforcement of this Act. +439 (1) Section 50 of the Act is amended by +adding the following after subsection (1): +Efficiency of system +(1.001) The Governor in Council may make regulations +requiring any persons referred to in subsection (1.1) who +are subject to the legislative authority of Parliament and +any users, other than passengers, of the national trans- +portation system to provide information, other than per- +sonal information as defined in section 3 of the Privacy +Act, to the Minister, a person designated under section +6.11, any persons referred to in subsection (1.1) who are +subject to the legislative authority of Parliament or any +users, other than passengers, of the national transporta- +tion system, when and in the form and manner that the +regulations may specify, for the purposes of ensuring the +proper functioning of the national transportation system +or increasing its efficiency. +(2) Subsection 50(3) of the Act is replaced by the +following: +Restriction +(3) No regulation made under subsection (1) or (1.001) +shall require or have the effect of requiring any person to +provide the Minister, a person designated under section +6.11, any persons referred to in subsection (1.1) who are +subject to the legislative authority of Parliament or any +users, other than passengers, of the national transporta- +tion system with a contract referred to in subsection +68(1) or a contract entered into under subsection 126(1) +or under section 53 of the Canada Marine Act. +440 (1) Subsection 51(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 438-440 + +Page 304 +Confidentiality of information — Minister or +designated person +51 (1) Except as otherwise specifically provided in this +Act or any other Act of Parliament, information required +to be provided under this Act to the Minister or a person +designated under section 6.11 is, when it is received by +the Minister or the designated person, confidential and +must not knowingly be disclosed or made available by +any person without the authorization of the person who +provided the information, except for the purposes of a +prosecution of a contravention of section 173. +(2) Subsection 51(2) of the Act is amended by +adding the following after paragraph (a): +(a.1) the communication of information that is pro- +vided under regulations made under subsection +50(1.001) to persons referred to in subsection 50(1.1) +who are subject to the legislative authority of Parlia- +ment or any users, other than passengers, of the na- +tional transportation system; +(a.2) the communication of information prescribed in +the regulations to persons prescribed in the regula- +tions; +(3) Subsections 51(3) and (4) of the Act are re- +placed by the following: +Regulations +(2.2) The Governor in Council may make regulations +prescribing information and persons for the purposes of +paragraph (2)(a.2). +Safe and secure procedures +(3) The Minister and any person designated under sec- +tion 6.11 shall ensure that the procedures and physical +measures taken to ensure the confidentiality of informa- +tion provided to them under this Act, including the keep- +ing of electronic data, are safe and secure. +Requirement for other persons to maintain +confidentiality +(4) Any person who receives from the Minister or a per- +son designated under section 6.11 information that is +confidential under this Act shall not knowingly disclose +that information and shall take the measures necessary +to maintain its confidentiality. +441 Section 51.1 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 440-441 + +Page 305 +Publication +51.1 Despite subsection 51(1), the Minister may make +public +(a) information related to service and performance in- +dicators provided in accordance with regulations +made under paragraph 50(1.01)(b); and +(b) information referred to in paragraph 50(2)(d). +Confidential information — other persons +51.11 (1) Information that is required to be provided +under subsection 50(1.001) to persons referred to in sub- +section 50(1.1) who are subject to the legislative authority +of Parliament or any users, other than passengers, of the +national transportation system is, when it is received by +those persons, confidential and must not knowingly be +disclosed or made available by any person without the +authorization of the person who provided the informa- +tion, except for the purposes of a prosecution of a contra- +vention of section 173. +Safe and secure procedures +(2) The persons referred to in subsection 50(1.1) who are +subject to the legislative authority of Parliament and any +users, other than passengers, of the national transporta- +tion system must ensure that the procedures and physi- +cal measures taken to ensure the confidentiality of infor- +mation provided to them under this Act, including the +keeping of electronic data, are safe and secure. +442 The Act is amended by adding the following +after section 51.4: +Order +51.5 (1) If the Minister is of the opinion that there ex- +ists an unusual and significant disruption to the effective +continued operation of the national transportation sys- +tem, the Minister may, by order, require any persons re- +ferred to in subsection 50(1.1) who are subject to the leg- +islative authority of Parliament or any users, other than +passengers, of the national transportation system to pro- +vide to the Minister information, other than personal in- +formation as defined in section 3 of the Privacy Act, that +the Minister considers relevant to the assessment of the +cause of the disruption or the mitigation or resolution of +the disruption. +Order is temporary +(2) An order made under this section has effect for the +period, not exceeding 90 days, that is specified in the or- +der. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 441-442 + +Page 306 +Not a statutory instrument +(3) The order is not a statutory instrument within the +meaning of the Statutory Instruments Act. +Disclosure of information +(4) Despite subsection 51(1), the Minister may disclose +information that has been provided to the Minister under +this section to any person for the purposes of the mitiga- +tion or resolution of the disruption. +443 (1) Section 127 of the Act is amended by +adding the following after subsection (2): +Order — Prairies +(2.1) If the point of origin or destination of a continuous +movement of traffic is in whole or in part in Manitoba, +Saskatchewan or Alberta and is located within a radius of +160 km of an interchange that is in whole or in part in +Manitoba, Saskatchewan or Alberta but outside a radius +of 30 km of the interchange, the Agency may order +(a) one of the companies to interswitch the traffic; and +(b) the railway companies to provide reasonable facili- +ties for the convenient interswitching of traffic in both +directions at an interchange between the lines of ei- +ther railway and those of other railway companies +connecting with them. +(2) Section 127 of the Act is amended by adding +the following after subsection (4): +Interswitching limits — Prairies +(5) If the point of origin or destination of a continuous +movement of traffic is in whole or in part in Manitoba, +Saskatchewan or Alberta and is located within a radius of +160 km of an interchange that is in whole or in part in +Manitoba, Saskatchewan or Alberta but outside a radius +of 30 km of the interchange, a railway company must not +transfer the traffic at the interchange except in accor- +dance with the regulations and the interswitching rate. +Information — traffic +(6) When providing the Minister with information under +regulations made under paragraph 50(1.01)(a), the Cana- +dian National Railway Company and the Canadian Pacif- +ic Railway Company are also required to provide the +Minister, in the same form and manner, with the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 442-443 + +Page 307 +following information with respect to any traffic that is +moved by a railway car in order to permit the Minister to +assess the effects of the application of subsections (2.1) +and (5): +(a) an indication as to whether the point of origin or +destination of the movement of the railway car was lo- +cated within a radius of 30 km of an interchange that +is in whole or in part in Manitoba, Saskatchewan or +Alberta; +(b) an indication as to whether the point of origin or +destination of the movement of the railway car was +within a radius of 160 km of an interchange that is in +whole or in part in Manitoba, Saskatchewan or Alberta +but outside a radius of 30 km of the interchange; +(c) an indication as to whether the railway car was +moved by the railway company at the interswitching +rate; and +(d) if possible, an indication as to whether the railway +car was moved by another railway company at the in- +terswitching rate. +Additional information +(7) On request, a railway company must provide to the +Minister, in the form and manner specified by the Minis- +ter, any of the information or documents that have been +provided to the Agency under section 128.1 in order to +permit the Minister to assess the effects of the applica- +tion of subsections (2.1) and (5). +444 (1) Section 127.1 of the Act is amended by +adding the following after subsection (1): +Interswitching rate — Prairies +(1.1) The Agency shall, no later than 90 days after the +day on which this subsection comes into force, determine +the rate per car to be charged for interswitching traffic +within a zone that includes a point of origin or destina- +tion of a continuous movement of traffic that is located in +whole or in part in Manitoba, Saskatchewan or Alberta +and is within a radius of 160 km of an interchange that is +in whole or in part in Manitoba, Saskatchewan or Alberta +but outside a radius of 30 km of the interchange, for the +calendar year in which this subsection comes into force. +(2) Subsection 127.1(4) of the French version of +the Act is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 443-444 + +Page 308 +Publication de la méthode +(4) L’Office publie, quand il fixe le prix au titre du para- +graphe (1), la méthode qu’il a suivie pour le faire. +(3) Section 127.1 of the Act is amended by adding +the following after subsection (4): +Publication of method — subsection (1.1) +(4.1) The Agency shall, when it makes its determination +under subsection (1.1), publish the method that it fol- +lowed for determining the rate. +(4) Section 127.1 of the Act is amended by adding +the following after subsection (5): +Publication — subsection (1.1) +(6) The Agency shall, no later than 90 days after the day +on which this subsection comes into force, publish the +rate determined under subsection (1.1) on its Internet +site. +445 The Act is amended by adding the following +after section 127.1: +Repeal +127.2 This section and subsections 127(2.1) and (5) to +(7) and 127.1(1.1), (4.1) and (6) are repealed on the day +that, in the 18th month after the month in which subsec- +tion 127(2.1) comes into force, has the same calendar +number as the day on which that subsection 127(2.1) +comes into force or, if that 18th month has no day with +that number, the last day of that 18th month. +446 Section 177 of the Act is amended by adding +the following after subsection (2): +Certain provisions +(2.001) The contravention of any provision of a regula- +tion made under section 47.1 or subsection 50(1.001) or +of any provision of an order made under subsection +51.5(1) or the contravention of any of subsections 51(1), +(3) and (4) and 51.11(1) and (2) may be proceeded with as +a violation in accordance with sections 179 and 180. The +maximum amount payable for each violation is $100,000. +447 The portion of subsection 178(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 444-447 + +Page 309 +Notices of violation +178 (1) The Agency, in respect of a violation referred to +in subsection 177(1), (2.1) or (3), or the Minister, in re- +spect of a violation referred to in subsection 177(2), +(2.001), (2.01) or (2.2), may +448 (1) The portion of subsection 178.1(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Other powers of enforcement officers +178.1 (1) An enforcement officer who enters a place for +a purpose related to verifying compliance or preventing +non-compliance with any provision of this Act or of any +regulation, order or direction made under this Act or +with any of sections 60 to 62 of the Accessible Canada Act +may, for that purpose, +(2) Paragraph 178.1(1)(i) of the Act is replaced by +the following: +(i) order the owner or person having possession of any +thing to which any provision of this Act or of any regu- +lation, order or direction made under this Act or any +of sections 60 to 62 of the Accessible Canada Act apply +that is found in that place to move it or, for any time +that may be necessary, not to move it or to restrict its +movement; +449 Section 179 of the Act is amended by adding +the following after subsection (3): +Continuing violation +(4) A violation that is committed or continued on more +than one day constitutes a separate violation for each day +on which it is committed or continued. +450 Subsection 180.8(2) of the Act is replaced by +the following: +Delegation by Minister +(2) In the case of a violation referred to in subsection +177(2), (2.001), (2.01) or (2.2), the Minister may delegate +to the Agency any power, duty or function conferred on +the Minister under this Part. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Amendments to the Act +Sections 447-450 + +Page 310 +Coming into Force +90th day after royal assent +451 Sections 443 and 445 come into force on the +90th day after the day on which this Act receives +royal assent. +DIVISION 23 +Air Travel Complaints +1996, c. 10 +Canada Transportation Act +452 Section 34 of the Canada Transportation Act +is replaced by the following: +Fees and charges +34 (1) The Agency may, after consulting with the Minis- +ter, make rules respecting the fees and charges to be paid +in relation to the administration or enforcement of any +provision of this Act or the regulations whose adminis- +tration or enforcement is the responsibility of the Agen- +cy. +Consultation +(2) Before making a rule under subsection (1), the Agen- +cy shall consult with any persons or organizations that +the Agency considers to be interested in the matter. +Debt due to His Majesty +(3) Fees or charges required to be paid under this section +constitute a debt to His Majesty in right of Canada and +may be recovered as such in a court of competent juris- +diction. +453 Paragraph 67(1)(c) of the Act is replaced by +the following: +(c) retain a record of its tariffs, and publish them on +its Internet site, for a period of not less than three +years after the tariffs have ceased to have effect. +454 Section 67.1 of the Act is repealed. +455 Subsection 67.2(1) of the Act is replaced by +the following: +Unreasonable or unduly discriminatory terms or +conditions +67.2 (1) If the Agency finds that the holder of a domes- +tic licence has applied terms or conditions of carriage ap- +plicable to the domestic service it offers that are +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Transportation Act +Coming into Force +Sections 451-455 + +Page 311 +unreasonable or unduly discriminatory, the Agency may +suspend or disallow those terms or conditions and sub- +stitute other terms or conditions in their place. +456 Section 67.3 of the Act is repealed. +457 Section 67.4 of the Act is repealed. +458 Subsections 68(1) and (1.1) of the Act are re- +placed by the following: +Non-application of fares, etc. +68 (1) Sections 66 to 67.2, 85.04 and 85.07 do not apply +in respect of fares, rates or charges applicable to a do- +mestic service provided for under a contract between a +holder of a domestic licence and another person whereby +the parties to the contract agree to keep its provisions +confidential. +Non-application of terms and conditions +(1.1) Sections 66 to 67.2, 85.04 and 85.07 do not apply in +respect of terms and conditions of carriage applicable to +a domestic service provided for under a contract referred +to in subsection (1) to which an employer is a party and +that relates to travel by its employees. +459 Section 85.1 of the Act and the heading before +it are replaced by the following: +Carrier’s Obligation +Process for claims +85.01 (1) A carrier shall establish a process for dealing +with claims related to a fare, rate, charge or term or con- +dition of carriage applicable to the air service it offers. +Period to communicate decision +(2) The process shall include an obligation for the carri- +er, on receipt of a written request to deal with a claim, to +communicate to the claimant its decision on the claim +within 30 days after the day on which it received the re- +quest. +Air Travel Complaints +Complaint resolution officers +85.02 (1) The Chairperson, or a person designated by +the Chairperson, shall designate, from among the mem- +bers and staff of the Agency, persons to act as complaint +resolution officers for the purpose of sections 85.04 to +85.12. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 455-459 + +Page 312 +Limits on powers and duties +(2) A member of the Agency or its staff who acts as a +complaint resolution officer has the powers, duties and +functions of a complaint resolution officer and not of the +Agency. +Clarification — proceedings +(3) Proceedings before a complaint resolution officer are +not proceedings before the Agency. +Non-application of certain provisions +85.03 Sections 17, 25 and 36.1 do not apply in respect of +any matter that may be dealt with under sections 85.04 to +85.12. +Complaints related to tariffs +85.04 (1) A person may file a complaint in writing with +the Agency if +(a) the person alleges that a carrier failed to apply a +fare, rate, charge or term or condition of carriage ap- +plicable to the air service it offers that is set out in its +tariffs; +(b) the person is adversely affected by the failure to +apply that fare, rate, charge or term or condition of +carriage; +(c) the person seeks compensation or a refund as set +out in the carrier’s tariffs or compensation for expens- +es incurred as a result of that failure; and +(d) the person made a written request to the carrier to +resolve the matters to which the complaint relates but +they were not resolved within 30 days after the day on +which the request was made. +Refusal to deal with complaint +(2) A complaint resolution officer may refuse to deal +with a complaint or, at any time, cease dealing with it if +they are of the opinion that +(a) the criteria set out in subsection (1) have not been +met; +(b) it is clear on the face of the complaint that the car- +rier has complied with the obligations set out in its +tariffs; or +(c) the complaint is vexatious or made in bad faith. +Mediation +85.05 (1) If the complaint resolution officer does not +refuse under subsection 85.04(2) to deal with a com- +plaint, they shall mediate the complaint and start the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Section +459 + +Page 313 +mediation no later than the 30th day after the day on +which the complaint is filed. +Filing of mediation agreement +(2) An agreement that is reached as a result of mediation +may be filed with the Agency and, after filing, is enforce- +able as if it were an order of the Agency. +Decision on complaint +85.06 (1) If no agreement is reached as a result of medi- +ation, and the complaint resolution officer does not cease +dealing with the complaint under subsection 85.04(2), the +complaint resolution officer shall, no later than the 60th +day after the day on which the mediation started, and +based on the information provided by the complainant +and the carrier, +(a) make an order under subsection 85.07(1); or +(b) make an order dismissing the complaint. +Status of order +(2) An order referred to in subsection (1) is not an order +or decision of the Agency. +Order related to tariffs +85.07 (1) If the complaint resolution officer finds that +the carrier that is the subject of the complaint has failed +to apply a fare, rate, charge or term or condition of car- +riage applicable to the air service it offers that is set out +in its tariffs, the complaint resolution officer may order +the carrier to +(a) apply a fare, rate, charge or term or condition of +carriage that is set out in its tariffs; and +(b) compensate the complainant for any expenses +they incurred as a result of the carrier’s failure to ap- +ply a fare, rate, charge or term or condition of carriage +that is set out in its tariffs. +Onus +(2) If a complaint raises an issue as to whether a flight +delay, flight cancellation or denial of boarding is within a +carrier’s control, is within a carrier’s control but is re- +quired for safety reasons or is outside a carrier’s control, +it is presumed to be within the carrier’s control and not +required for safety reasons unless the carrier proves the +contrary. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Section +459 + +Page 314 +Filing of order and enforcement +(3) An order made under subsection (1) may be filed +with the Agency and, after filing, is enforceable as if it +were an order of the Agency. +Prior decisions to be taken into account +85.08 In regards to the issue of whether a flight delay, +flight cancellation or denial of boarding is within a carri- +er’s control, is within a carrier’s control but is required +for safety reasons or is outside a carrier’s control, a com- +plaint resolution officer who is dealing with a complaint +in respect of a flight shall take into account any prior de- +cision on that issue that is contained in an order made by +a complaint resolution officer in respect of that flight. +Confidentiality of information +85.09 (1) All matters related to the process of dealing +with a complaint shall be kept confidential, unless the +complainant and the carrier otherwise agree, and infor- +mation provided by the complainant or the carrier to the +complaint resolution officer for the purpose of the com- +plaint resolution officer dealing with the complaint shall +not be used for any other purpose without the consent of +the one who provided it. +Communication of information +(2) Subsection (1) does not apply so as to prohibit +(a) the communication of information to the Agency; +(b) the communication of information to complaint +resolution officers for the purpose of assisting them in +the exercise of their powers or the performance of +their duties and functions; or +(c) the making public by the Agency of information +under sections 85.14 and 85.15. +Procedure +85.1 Subject to the procedure set out in the guidelines +referred to in section 85.12, a complaint resolution officer +shall deal with complaints in the manner that they con- +sider appropriate in the circumstances. +Assistance by Agency +85.11 The Agency may, at a complaint resolution offi- +cer’s request, provide administrative, technical and legal +assistance to the complaint resolution officer. +Guidelines +85.12 (1) The Agency may issue guidelines +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Section +459 + +Page 315 +(a) respecting the manner of and procedures for deal- +ing with complaints filed under subsection 85.04(1); +and +(b) setting out the extent to which and the manner in +which, in the Agency’s opinion, any provision of the +regulations applies with regard to complaints. +Guidelines binding +(2) A guideline is, until it is revoked or modified, binding +on any complaint resolution officer dealing with a com- +plaint filed under subsection 85.04(1). +Publication +(3) Each guideline shall be published on the Agency’s +website, in the Canada Gazette and in any other manner +that the Agency considers appropriate. +Statutory Instruments Act +(4) The Statutory Instruments Act does not apply to the +guideline. +Referral to panel +85.13 (1) If no agreement is reached as a result of the +mediation of a complaint under section 85.05, the Chair- +person or a person designated by them may, at the re- +quest of the complaint resolution officer who conducted +the mediation, and if the Chairperson or person designat- +ed by them, as the case may be, considers that the com- +plexity of the complaint requires it, refer the complaint to +a panel of at least two members. Those members, none of +whom is to be the complaint resolution officer who con- +ducted the mediation, shall act as the complaint resolu- +tion officers in respect of the complaint for the purposes +of sections 85.06 to 85.12. +Clarification – panels +(2) A reference in subsections 85.02(2) and (3) and sec- +tions 85.06 to 85.12 to a complaint resolution officer is +considered to include a reference to a panel. +Publication — order or summary of order +85.14 (1) The Agency shall make public +(a) in the case of an order made by a single complaint +resolution officer +(i) the number of the flight to which the order re- +lates, +(ii) the date of departure of the flight that is indi- +cated on the complainant’s ticket, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Section +459 + +Page 316 +(iii) any decision contained in the order in regards +to the issue of whether any flight delay, flight can- +cellation or denial of boarding was within the carri- +er’s control, was within the carrier’s control but was +required for safety reasons or was outside the carri- +er’s control, and +(iv) a statement as to whether or not the complaint +resolution officer ordered the carrier to provide +compensation or a refund as set out in the carrier’s +tariffs or compensation for expenses incurred; and +(b) subject to subsection (2), in the case of an order +made by a panel, the entire order. +Exception +(2) The Agency may, at the request of a complainant or +carrier, decide to keep confidential any part of an order, +other than the information referred to in subparagraphs +(1)(a)(i) to (iv). +Part of annual report +85.15 The Agency shall, as part of its annual report, in- +dicate the number and nature of the complaints filed un- +der subsection 85.04(1), the names of the carriers against +whom the complaints were made, the number of com- +plaints for which an order was made under subsection +85.07(1) and the systemic trends observed. +Fees and charges +85.16 (1) The Agency shall establish fees or charges for +the purpose of recovering all or a portion of the costs that +the Agency determines to be related to the process of +dealing with complaints — other than complaints dis- +posed of under subsection 85.04(2) — under sections +85.05 to 85.12. +Carrier’s liability +(2) The carriers that are the subject of complaints — oth- +er than complaints disposed of under subsection 85.04(2) +— are liable for the payment of the fees or charges. +Consultation +(3) Before establishing fees or charges, the Agency shall +consult with any persons or organizations that the Agen- +cy considers to be interested in the matter. +Publication +(4) The Agency shall publish the fees and charges on its +Internet site. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Section +459 + +Page 317 +Debt due to His Majesty +(5) Fees or charges required to be paid under this section +constitute a debt to His Majesty in right of Canada and +may be recovered as such in a court of competent juris- +diction. +Spending authority +(6) The Agency may spend the amounts obtained under +this section in the fiscal year in which they are paid or in +the next fiscal year. +Service Fees Act +(7) The Service Fees Act does not apply to the fees and +charges referred to in subsection (1). +460 Subsection 85.07(2) of the Act is replaced by +the following: +Onus +(2) If a complaint raises an issue as to whether an excep- +tion specified by regulations made under paragraph +86.11(1)(b.1) applies, the exception is presumed not to +apply unless the carrier proves the contrary. +461 Section 85.08 of the Act is replaced by the fol- +lowing: +Prior decisions to be taken into account +85.08 In regards to the issue of whether an exception +specified +by +regulations +made +under +paragraph +86.11(1)(b.1) applies, a complaint resolution officer who +is dealing with a complaint in respect of a flight shall take +into account any prior decision on that issue that is con- +tained in an order made by a complaint resolution officer +in respect of that flight. +462 Subparagraph 85.14(1)(a)(iii) of the Act is re- +placed by the following: +(iii) any decision contained in the order in regards +to the issue of whether an exception specified by +regulations made under paragraph 86.11(1)(b.1) ap- +plies, and +463 Section 85.16 of the Act is repealed. +464 (1) Paragraph 86(1)(h) of the Act is amended +by adding “and” at the end of subparagraph (ii) +and by repealing subparagraphs (iii) and (iii.1). +(2) Subsection 86(1) of the Act is amended by +adding the following after paragraph (h): +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 459-464 + +Page 318 +(h.1) respecting the process for dealing with claims +referred to in section 85.01; +465 (1) Subparagraphs 86.11(1)(b)(i) to (iii) of the +Act are replaced by the following: +(i) the minimum standards of treatment of passen- +gers that the carrier is required to meet, including +those that the carrier is required to meet when an +exception specified by regulations made under +paragraph (b.1) applies, +(ii) the minimum compensation the carrier is re- +quired to pay for inconvenience, +(iii) the carrier’s obligation to ensure that passen- +gers complete their itinerary or, if they are not able +to complete it within a reasonable time, receive a +refund, and +(2) Subsection 86.11(1) of the Act is amended by +adding the following after paragraph (b): +(b.1) specifying exceptions to the obligation set out in +subparagraph (b)(ii); +(3) Paragraph 86.11(1)(c) of the Act is replaced by +the following: +(c) prescribing the minimum compensation for de- +layed, lost or damaged baggage that the carrier is re- +quired to pay; +(4) Subsection 86.11(1) of the Act is amended by +striking out “and” at the end of paragraph (f) and +by adding the following after that paragraph: +(f.1) respecting the carrier’s obligations with respect +to refunds in the event that a person who has reserved +space on a flight with the carrier cancels the reserva- +tion due to the issuance of a Government of Canada +travel advisory; and +466 Subparagraph 177(1)(b)(ii) of the Act is re- +placed by the following: +(ii) $25,000 — or, in the case of a violation involving +a contravention of any provision of a regulation +made under subsection 86.11(1), $250,000 — in the +case of a corporation. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 464-466 + +Page 319 +467 (1) Subsection 180.1(1) of the Act is replaced +by the following: +Options +180.1 (1) Subject to subsections (2) to (4), a person who +has been served with a notice of violation must either pay +the amount of the penalty specified in the notice or file +with the Tribunal a written request for a review of the +facts of the alleged contravention or of the amount of the +penalty. +(2) Section 180.1 of the Act is amended by adding +the following after subsection (3): +Regulations made under subsection 86.11(1) — +penalty +(4) A person who has been served with a notice of viola- +tion that identifies any provision of a regulation made +under subsection 86.11(1) that was contravened and that +sets out a penalty for the violation must +(a) pay the amount of the penalty specified in the no- +tice; +(b) file with the Tribunal a written request for a re- +view of the facts of the alleged contravention or of the +amount of the penalty; or +(c) request, within the time and in the manner set out +in the notice, to enter into a compliance agreement +with the Agency for the purpose of ensuring the per- +son’s compliance with the provision of the regulations +to which the violation relates. +468 (1) The portion of subsection 180.62(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Entering into compliance agreements +180.62 (1) After considering a request made under +paragraph 180.1(3)(c) or (4)(c), the Agency may enter in- +to a compliance agreement, as described in that para- +graph, with the person making the request on any terms +that the Agency considers appropriate. The terms may +(2) Paragraph 180.62(4)(a) of the Act is replaced +by the following: +(a) that instead of being liable to pay the amount of +the penalty specified in the notice of violation in +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 467-468 + +Page 320 +respect of which the compliance agreement was en- +tered into, they are liable to pay, within the time and +in the manner set out in the notice of default and with- +out taking account of the limit set out in paragraph +177(1)(b) or subsection 177(3), as the case may be, an +amount that is twice the amount of that penalty; +469 Subsection 180.63(1) of the Act is replaced by +the following: +Refusal to enter compliance agreement +180.63 (1) If the Agency refuses to enter into a compli- +ance agreement requested under paragraph 180.1(3)(c) +or (4)(c), the person who made the request is liable to +pay, in the manner specified in the notice of violation and +within the time specified in it or any longer period speci- +fied by the Agency, the amount of the penalty specified in +the notice of violation. +470 (1) Section 180.64 of the Act is amended by +adding the following after subsection (2): +Regulations made under subsection 86.11(1) +(2.1) If a person to whom subsection 180.1(4) applies +does not pay the amount of the penalty specified in the +notice of violation in accordance with the particulars set +out in it, file a request for a review under subsection +180.3(1) or make a request to enter into a compliance +agreement under paragraph 180.1(4)(c), the person is +deemed to have committed the contravention alleged in +the notice of violation and the Agency may obtain from +the Tribunal a certificate in the form that may be estab- +lished by the Governor in Council that indicates the +amount of the penalty specified in that notice. +(2) Subsection 180.64(4) of the Act is replaced by +the following: +Refusal to enter into compliance agreement +(4) If the Agency refuses a person’s request under para- +graph 180.1(3)(c) or (4)(c) to enter into a compliance +agreement, and the person does not pay the amount of +the penalty specified in the notice of violation within the +time and in the manner required by subsection 180.63(1), +the Agency may obtain from the Tribunal a certificate in +the form that may be established by the Governor in +Council that indicates the amount of the penalty specified +in that notice. +471 Section 181 of the Act is replaced by the fol- +lowing: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 468-471 + +Page 321 +Time limit for proceedings +181 Proceedings in respect of a violation may be insti- +tuted not later than 36 months after the time when the +subject matter of the proceedings arose. +Transitional Provisions +Complaints remaining with Agency +472 (1) A complaint filed under section 67.1 of the +Canada Transportation Act before the day on +which section 459 comes into force that is in the +course of being heard by the Canadian Trans- +portation Agency on that day is to be dealt with +and disposed of in accordance with that Act, and +any regulations made under it, as they read on +the date of departure that is indicated on the +ticket for the flight to which the complaint re- +lates. +Complaints to be dealt with by complaint resolution +officers +(2) A complaint filed under section 67.1 of the +Canada Transportation Act before the day on +which section 459 comes into force that is not in +the course of being heard by the Canadian Trans- +portation Agency on that day is to be dealt with +and disposed of in accordance with +(a) sections 85.04 to 85.12 of that Act; and +(b) any regulations made under subsection +86.11(1) of that Act as they read on the date of +departure that is indicated on the ticket for the +flight to which the complaint relates. +Complaints relative to coming into force of subsection +465(1) +473 A complaint filed under subsection 85.04(1) +of the Canada Transportation Act before the day +on which subsection 465(1) comes into force that +was not disposed of before that day, and a com- +plaint filed under that subsection 85.04(1) on or +after that day in respect of a flight for which the +date of departure that is indicated on the com- +plainant’s ticket is before that day, is to be dealt +with and disposed of in accordance with sections +85.04 to 85.12 of that Act, and any regulations +made under subsection 86.11(1) of that Act, as +they read on the date of departure that is indicat- +ed on the ticket for the flight to which the com- +plaint relates. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Canada Transportation Act +Sections 471-473 + +Page 322 +Coming into Force +September 30, 2023 +474 (1) Sections 454 to 456, 458 and 459 come into +force on September 30, 2023 or, if it is later, on the +day on which this Act receives royal assent. +Order in council +(2) Sections 457, 460 to 464 and subsections 465(1), +(2) and (4) come into force on a day or days to be +fixed by order of the Governor in Council. +DIVISION 24 +R.S., c. 1 (2nd Supp.) +Customs Act +Amendments to the Act +475 Section 7.1 of the Customs Act is replaced by +the following: +Obligation to provide accurate information +7.1 Any information provided to an officer or the Agency +in the administration or enforcement of this Act, the Cus- +toms Tariff or the Special Import Measures Act, or un- +der any other Act of Parliament that prohibits, controls +or regulates the importation or exportation of goods, +shall be true, accurate and complete. +476 (1) Subsections 11(1) to (3) of the Act are re- +placed by the following: +Presentation on arrival in Canada +11 (1) Subject to this section, every person arriving in +Canada shall, except in the circumstances and subject to +the conditions that may be prescribed, enter Canada only +at a customs office designated for that purpose that is +open for business and without delay present themselves +(a) to an officer in person; or +(b) to the Agency by a means of telecommunication +that is specified by the Minister for use at that customs +office. +Limitation +(1.1) If only one of the manners of presentation set out +in paragraphs (1)(a) and (b) is made available at the cus- +toms office, the person shall present themselves under +subsection (1) in that manner. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 23 Air Travel Complaints +Coming into Force +Sections 474-476 + +Page 323 +Information +(1.2) The person presenting themselves under subsec- +tion (1) shall +(a) if presenting in person, provide any information +that may be required by the officer in the performance +of the officer’s duties under this or any other Act of +Parliament; +(b) if presenting by a means of telecommunication, +provide any information, including a photograph tak- +en when they are presenting themselves, that may be +required by the Agency and that is related to the per- +formance of an officer’s duties under this or any other +Act of Parliament; and +(c) in either case, answer truthfully any questions that +are asked by an officer in the performance of those du- +ties. +Information before arrival +(1.3) A person who intends to present themselves by a +means of telecommunication under paragraph (1)(b) +shall, in the prescribed circumstances, provide the pre- +scribed information within the prescribed time before +they arrive in Canada. +Exception +(2) Subsection (1) does not apply to any person who has +presented themselves outside Canada at a customs office +designated for that purpose and has not subsequently +stopped at any other place prior to their arrival in +Canada, unless an officer requires them to comply with +that subsection. +Presentation of passengers and crew +(3) Subject to this section, every person in charge of a +conveyance arriving in Canada shall, except in the cir- +cumstances and subject to the conditions that may be +prescribed, ensure that the passengers and crew are im- +mediately on arrival in Canada transported to a customs +office referred to in subsection (1). +(2) Subsection 11(7) of the Act is replaced by the +following: +Powers of officer +(7) An officer may require that a person present them- +selves in person in accordance with paragraph (1)(a) at a +time and place that the officer may specify, even if the +person +(a) presents themselves, or expresses an intention to +present themselves, at a customs office by a means of +telecommunication under paragraph (1)(b); +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 24 Customs Act +Amendments to the Act +Section +476 + +Page 324 +(b) is exempt in the prescribed circumstances referred +to in subsection (1) from presenting themselves in ac- +cordance with that subsection; +(c) holds an authorization under subsection 11.1(1); +or +(d) is authorized under the regulations made under +subsection 11.1(3). +Regulations +(8) The Governor in Council may make regulations re- +specting the establishment of classes of persons for the +purposes of presentation under this section, including +regulations respecting +(a) the issuance, amendment, suspension, renewal, +cancellation and reinstatement by the Minister of au- +thorizations for membership in a class; +(b) the requirements and conditions that are to be met +before the authorizations may be issued; +(c) the terms and conditions of the authorizations; +and +(d) fees or the manner of determining fees to be paid +for the authorizations. +Service Fees Act +(9) The Service Fees Act does not apply to a fee for an +authorization issued under regulations made under sub- +section (8) if it is a reciprocal fee under an international +arrangement. +477 Section 11.7 of the Act is replaced by the fol- +lowing: +Person travelling in mixed-traffic corridor +11.7 (1) Every person who is travelling in a mixed-traf- +fic corridor shall, at the nearest customs office, +(a) present themselves +(i) to an officer in person, or +(ii) to the Agency by the means of telecommunica- +tion that is specified by the Minister for use at the +customs office; and +(b) state whether they are arriving from a location +outside or within Canada. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 24 Customs Act +Amendments to the Act +Sections 476-477 + +Page 325 +Limitation +(2) If only one of the manners of presentation set out in +subparagraphs (1)(a)(i) and (ii) is made available at the +customs office, the person shall present themselves un- +der paragraph (1)(a) in that manner. +478 The Act is amended by adding the following +after section 12.1: +Commercial passenger aircraft — baggage +12.2 (1) Despite section 14 but subject to the regula- +tions, every operator of an aircraft that is arriving in +Canada and carrying passengers who have paid for pas- +sage shall ensure that the baggage of all passengers and +crew — other than baggage in the passengers’ or crew’s +actual possession — is, without delay on arrival, trans- +ported to the nearest designated international baggage +area. +Powers of officer +(2) An officer may require that an operator who is ex- +empted from the requirement set out in subsection (1) +ensure that the baggage be brought without delay to the +location specified by the officer. +Regulations +(3) The Governor in Council may make regulations re- +specting exemptions from the requirement set out in sub- +section (1). +Designation +(4) The President may designate an area in an airport as +an international baggage area for the purposes of subsec- +tion (1). +Amendment, etc., of designation +(5) The President may at any time amend, cancel or rein- +state a designation made under subsection (4). +2005, c. 20 +Related Amendment to the +Quarantine Act +479 Section 12 of the Quarantine Act is replaced +by the following: +Obligation on arriving travellers +12 Except in the prescribed circumstances and subject +to the prescribed conditions, every person who is subject +to subsection 11(1) of the Customs Act and enters Canada +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 24 Customs Act +Amendments to the Act +Sections 477-479 + +Page 326 +shall, immediately after entering, present themselves to a +screening officer at the nearest entry point. +Coming into Force +Order in council +480 Sections 475 to 479 come into force on a day +or days to be fixed by order of the Governor in +Council. +DIVISION 25 +R.S., c. N-15 +National Research Council Act +Amendments to the Act +481 Subsection 3(2) of the Act is replaced by the +following: +Council incorporated +(2) The Council is a corporation that has power, for the +purposes of this Act, to +(a) acquire, hold, sell or otherwise dispose of and loan +or lease real, personal, movable and immovable prop- +erty; and +(b) enter into contracts, agreements, memoranda of +understanding or other arrangements with a depart- +ment, board or agency of the Government of Canada, +with any other government or any of its departments, +boards or agencies or with any person or organization +in the name of His Majesty in right of Canada or in its +own name. +Non-application of requirements +(2.1) Despite the Financial Administration Act, includ- +ing subsection 41(1) of that Act, the Council is not subject +to any requirement established by the Treasury Board +under that Act that +(a) limits, on the basis of financial criteria, the power +of the Council to enter into contracts for the procure- +ment of goods and services; or +(b) relates to limits on liability or indemnification in +those contracts. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 24 Customs Act +Related Amendment to the Quarantine Act +Sections 479-481 + +Page 327 +Procurement of goods and services +(2.2) Despite section 9 of the Department of Public +Works and Government Services Act, the Council may +procure goods and services from outside the federal pub- +lic administration. +Clarification +(2.3) For greater certainty, the power to procure goods +and services includes the power to procure goods and +services relating to construction and to research-related +digital and information technology. +Legal services +(2.4) The Council may procure legal services from out- +side the federal public administration only with the ap- +proval of the Attorney General of Canada. +482 Section 4 of the Act is renumbered as subsec- +tion 4(1) and is amended by adding the following: +Research-related digital and information technology +(2) The design, development, testing and operation of re- +search-related digital and information technology is es- +sential to the carrying out of the Council’s duties. +483 The Act is amended by adding the following +after section 17: +Establishment of Procurement +Oversight Board +Establishment +18 (1) There is established a board, to be called the Pro- +curement Oversight Board, consisting of +(a) not less than three or more than five members, in- +cluding a Chair, who have a right to vote; +(b) one member who is a person employed by the De- +partment of Public Works and Government Services +and who does not have a right to vote; and +(c) one member who is a person employed in the fed- +eral public administration and who does not have a +right to vote, if the Minister considers that member +necessary to assist the Procurement Oversight Board +in carrying out its duties. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 25 National Research Council Act +Amendments to the Act +Sections 481-483 + +Page 328 +Duties +(2) The Procurement Oversight Board shall review and +approve the Council’s policy framework for procuring +goods and services and any amendments to it. +Terms of reference +(3) The Minister may determine and amend the terms of +reference of the Procurement Oversight Board. +Appointment +19 (1) Members of the Procurement Oversight Board, +including the Chair, shall be appointed by the Minister. +Tenure of office +(2) Members of the Procurement Oversight Board shall +be appointed to hold office on a part-time basis and dur- +ing pleasure for a term of not more than four years, +which may be renewed for a second term. +Remuneration +20 (1) Members of the Procurement Oversight Board +shall be paid the remuneration that is fixed by the Minis- +ter. +Travel and other expenses +(2) Members of the Procurement Oversight Board are +entitled to be paid reasonable travel and other expenses +incurred while absent from their ordinary place of resi- +dence in the course of performing their duties under this +Act. +Meetings +21 The Procurement Oversight Board shall meet at least +twice a year. +484 Subsection 18(2) of the Act is replaced by the +following: +Duties +(2) The Procurement Oversight Board shall review and +approve +(a) the Council’s policy framework for procuring +goods and services and any amendments to it; and +(b) the Council’s proposals to enter into contracts for +the procurement of goods and services if the procure- +ment is complex or large-scale when measured by cri- +teria established by the Procurement Oversight Board. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 25 National Research Council Act +Amendments to the Act +Sections 483-484 + +Page 329 +485 The Act is amended by adding the following +after section 21: +Annual Summary +Activities +22 The Procurement Oversight Board shall, within 90 +days after the end of each fiscal year, provide a summary +of its activities in that year to the Minister. +Coming into Force +First anniversary of royal assent +486 Sections 481, 482, 484 and 485 come into force +on the first anniversary of the day on which this +Act receives royal assent, or on an earlier day +fixed by order of the Governor in Council. +DIVISION 26 +R.S., c. P-4 +Patent Act +Amendments to the Act +487 (1) Paragraph 12(1)(g) of the Patent Act is re- +placed by the following: +(g) respecting the payment of any prescribed fees, in- +cluding the time when and the manner in which such +fees shall be paid, the time at which such fees are +deemed to be paid, the additional fees that may be +charged for the late payment of such fees and the cir- +cumstances in which any fees previously paid may be +refunded in whole or in part; +(2) Paragraph 12(1)(j.73) of the Act is replaced by +the following: +(j.73) respecting the conditions set out in subsections +46(5) and 46.2(5), including the circumstances in +which subparagraph 46(5)(a)(ii), paragraph 46(5)(b), +subparagraph 46.2(5)(a)(ii) and paragraph 46.2(5)(b) +do not apply; +(j.731) respecting the number of days to be subtract- +ed in determining the duration of an additional term +under subsection 46.1(4), including authorizing the +Commissioner to make determinations with respect to +that number; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 25 National Research Council Act +Amendments to the Act +Sections 485-487 + +Page 330 +(j.732) respecting applications under section 46.1 for +an additional term, including their form, contents and +processing; +(j.733) respecting notices to the public in relation to +additional terms granted under section 46.1; +(j.734) respecting reconsiderations under section +46.3, including applications for a reconsideration and +their form, contents and processing; +488 (1) Subsection 20(9) of the Act is replaced by +the following: +Custody of secret application +(9) The packet described in subsection (8) shall, until the +expiry of the term — or, if applicable, of the additional +term — during which a patent for the invention may be in +force, be kept sealed by the Commissioner, and shall not +be opened except under the authority of an order of the +Minister of National Defence. +(2) Subsection 20(11) of the Act is replaced by the +following: +Delivery to Minister +(11) On the expiry of the term — or, if applicable, of the +additional term — of the patent, the packet described in +subsection (8) shall be delivered to the Minister of Na- +tional Defence. +489 Section 42 of the Act is replaced by the fol- +lowing: +Contents of patent +42 Every patent granted under this Act shall contain the +title or name of the invention, with a reference to the +specification, and shall, subject to this Act, grant to the +patentee and the patentee’s legal representatives for the +term of the patent referred to in section 44 or 45 and, if +applicable, for the additional term granted under section +46.1, from the granting of the patent, the exclusive right, +privilege and liberty of making, constructing and using +the invention and selling it to others to be used, subject +to adjudication in respect thereof before any court of +competent jurisdiction. +490 Subsection 43(2) of the Act is replaced by the +following: +Validity of patent +(2) After the patent is issued, it shall, in the absence of +any evidence to the contrary, be valid and avail the +patentee and the legal representatives of the patentee for +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Sections 487-490 + +Page 331 +the term referred to in section 44 or 45 and, if applicable, +for the additional term granted under section 46.1. +491 Sections 44 and 45 of the Act are replaced by +the following: +Term of patents based on applications filed on or after +October 1, 1989 +44 Subject to section 46, where an application for a +patent is filed under this Act on or after October 1, 1989, +the term of the patent is 20 years from the filing date. +Term of patents based on applications filed before +October 1, 1989 +45 Subject to section 46, where an application for a +patent is filed under this Act before October 1, 1989, the +term of the patent is 17 years from the date on which the +patent is issued. +492 (1) Subsection 46(1) of the Act is replaced by +the following: +Maintenance fees +46 (1) To maintain the rights accorded by a patent is- +sued under this Act in effect during the term referred to +in section 44 or 45, the prescribed fees shall be paid on or +before the prescribed dates. +(2) Paragraph 46(2)(b) of the Act is replaced by +the following: +(b) the Commissioner shall send a notice to the paten- +tee stating that the term will be deemed to have ex- +pired if the prescribed fee and late fee are not paid be- +fore the later of the end of six months after the appli- +cable prescribed date and the end of two months after +the date of the notice. +(3) Subsection 46(4) of the Act is replaced by the +following: +Term deemed expired on prescribed date +(4) If the prescribed fee and late fee are not paid before +the later of the end of six months after the applicable pre- +scribed date and the end of two months after the date of +the notice, the term shall be deemed to have expired on +the applicable prescribed date. +(4) The portion of subsection 46(5) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Sections 490-492 + +Page 332 +Subsection (4) deemed never to have produced its +effects +(5) Subject to the regulations, if the term is deemed to +have expired under subsection (4), that subsection is +deemed never to have produced its effects if +(5) Subparagraph 46(5)(a)(i) of the Act is re- +placed by the following: +(i) makes a request to the Commissioner for the +term to never have been deemed to have expired, +(6) The portion of subsection 46(6) of the Act be- +fore paragraph (a) is replaced by the following: +Powers of the Federal Court +(6) If subsection (5) applies, the Federal Court may, by +order, declare the term to have expired on the applicable +prescribed date if the Federal Court determines either +493 The Act is amended by adding the following +after section 46: +Additional Term +Grant of additional term +46.1 (1) The Commissioner shall grant an additional +term for a patent if +(a) the patent was issued after the later of +(i) the fifth anniversary of the applicable day set out +in subsection (2), and +(ii) the third anniversary of the first day, without +taking subsection 35(4) into account, on which a re- +quest for examination has been made under section +35 in respect of the application for the patent, the +prescribed fee referred to in subsection 35(1) has +been paid and, if applicable, the prescribed late fee +referred to in paragraph 35(3)(a) has been paid; +(b) the filing date for the application for the patent is +on or after December 1, 2020; and +(c) the patentee applies for the additional term in ac- +cordance with the regulations, and pays the prescribed +fee, within three months after the day on which the +patent is issued. +Applicable day +(2) For the purposes of subparagraph (1)(a)(i), the appli- +cable day is +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Sections 492-493 + +Page 333 +(a) in the case of a patent issued on the basis of a divi- +sional application, the prescribed day; +(b) in the case of a patent issued on the basis of a PCT +national phase application, as defined in subsection +1(1) of the Patent Rules, the prescribed day; or +(c) in any other case, the filing date of the application +for the patent. +Beginning of additional term +(3) The additional term begins on the expiry of the term +referred to in section 44, without taking into account sec- +tion 46, but only if the patent remains valid until, and is +not void before, the expiry of that term. +Duration of additional term +(4) The Commissioner shall determine the duration of +the additional term, which shall be equal to the number +of days between the later of the anniversaries set out in +paragraph (1)(a) and the day on which the patent is is- +sued minus the number of days that is determined under +the regulations. +Limitation +(5) Despite subsection (1), no additional term shall be +granted under this section if the determination of the du- +ration under subsection (4) produces a result of zero or a +negative value. +Limitation — section 46.2 +(6) The additional term is subject to section 46.2. +Certificate +(7) The Commissioner shall issue a certificate of addi- +tional term setting out the number of the patent as +recorded in the Patent Office, the duration of the addi- +tional term and any other prescribed information and +shall send the certificate to the patentee. +Reissued patent +(8) For the purposes of this section and sections 46.3 and +46.4, if a patent is reissued under section 47, the patent is +deemed to have been issued on the day on which the +original patent was issued and the application for the +patent is deemed to be the application for the original +patent. +Maintenance fees +46.2 (1) To maintain the rights accorded by a patent +during an additional term granted under section 46.1 in +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Section +493 + +Page 334 +effect, the prescribed fees shall be paid on or before the +prescribed dates. +Late fee and notice +(2) If a prescribed fee is not paid on or before the appli- +cable prescribed date, +(a) the prescribed late fee shall be paid, in addition to +the prescribed fee; and +(b) the Commissioner shall send a notice to the paten- +tee stating that the additional term will be deemed to +have expired if the prescribed fee and late fee are not +paid before the later of the end of six months after the +applicable prescribed date and the end of two months +after the date of the notice. +Prescribed fee deemed paid on prescribed date +(3) If the prescribed fee and late fee are paid before a no- +tice is sent or, if a notice is sent, the prescribed fee and +late fee are paid before the later of the end of six months +after the applicable prescribed date and the end of two +months after the date of the notice, the prescribed fee +shall be deemed to have been paid on the applicable pre- +scribed date. +Additional term deemed expired on prescribed date +(4) If the prescribed fee and late fee are not paid before +the later of the end of six months after the applicable pre- +scribed date and the end of two months after the date of +the notice, the additional term shall be deemed to have +expired on the applicable prescribed date. +Subsection (4) deemed never to have produced its +effects +(5) Subject to the regulations, if the additional term is +deemed to have expired under subsection (4), that sub- +section is deemed never to have produced its effects if +(a) the patentee, within the prescribed time, +(i) makes a request to the Commissioner for the ad- +ditional term to never have been deemed to have +expired, +(ii) states, in the request, the reasons for the failure +to pay the prescribed fee and late fee before the lat- +er of the end of six months after the applicable pre- +scribed date and the end of two months after the +date of the notice, and +(iii) pays the prescribed fee, the late fee and any ad- +ditional prescribed fee; and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Section +493 + +Page 335 +(b) the Commissioner determines that the failure oc- +curred in spite of the due care required by the circum- +stances having been taken and informs the patentee of +this determination. +Powers of the Federal Court +(6) If subsection (5) applies, the Federal Court may, by +order, declare the additional term to have expired on the +applicable prescribed date if the Federal Court deter- +mines either +(a) that the statement of the reasons referred to in +subparagraph (5)(a)(ii) contains a material allegation +that is untrue; or +(b) that, if paragraph (5)(b) applies, the failure re- +ferred to in subparagraph (5)(a)(ii) did not occur in +spite of the due care required by the circumstances +having been taken. +Reconsideration of duration +46.3 (1) The Commissioner may reconsider the dura- +tion of an additional term granted under section 46.1 on +the Commissioner’s own initiative or on application by +any person. +Application +(2) An application for reconsideration shall be made in +accordance with the regulations and accompanied by +payment of the prescribed fee. +Notice to patentee +(3) Notice of a reconsideration shall be given to the +patentee in accordance with the regulations. +Shortening of duration +(4) On reconsideration, the Commissioner shall shorten +the duration of the additional term in accordance with +subsection 46.1(4) if the Commissioner is satisfied that +the duration is longer than is authorized under that sub- +section, and shall dismiss the reconsideration in any oth- +er case. +Amended certificate +(5) If the Commissioner shortens the duration of the ad- +ditional term, the Commissioner shall issue an amended +certificate of additional term and send it to the patentee. +Stay +(6) The Commissioner may stay a reconsideration under +this section pending the conclusion of any court proceed- +ing. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Section +493 + +Page 336 +Federal Court +46.4 (1) A person may bring an action in the Federal +Court against a patentee for an order to shorten the dura- +tion of an additional term granted under section 46.1. +Power to shorten duration +(2) If the Court finds that the duration is longer than is +authorized under subsection 46.1(4), the Court shall, by +order, shorten the duration in accordance with that sub- +section, and in doing so may exercise any power, or per- +form any duty or function, of the Commissioner. +Copy to Commissioner and amended certificate +(3) If the Court shortens the duration, an officer of the +Court’s registry shall send a certified copy of the Court’s +order to the Commissioner, and the Commissioner shall +issue an amended certificate of additional term and send +it to the patentee. +494 Subsections 47(1) and (1.1) of the Act are re- +placed by the following: +Issue of new or amended patents +47 (1) Whenever any patent is deemed defective or in- +operative by reason of insufficient description and speci- +fication, or by reason of the patentee’s claiming more or +less than they had a right to claim as new, but at the same +time it appears that the error arose from inadvertence, +accident or mistake, without any fraudulent or deceptive +intention, the Commissioner may, on the surrender of +the patent within four years from its date and the pay- +ment of a further prescribed fee, cause a new patent, in +accordance with an amended description and specifica- +tion made by the patentee, to be issued to them for the +same invention for the then unexpired term referred to in +section 44 or 45 — and, if applicable, for the then unex- +pired additional term granted under section 46.1 — of the +original patent. +Certificate of supplementary protection +(1.1) Subsection (1) also applies in the case where the +original patent is set out in a certificate of supplementary +protection and the original patent’s term referred to in +section 44 or 45 has expired — or, if applicable, both that +term and the additional term granted under section 46.1 +have expired — except that in that case the issuance of +the new patent, whose term or terms remain expired, is +for the purpose of establishing the rights, privileges and +liberties granted under the certificate. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Sections 493-494 + +Page 337 +495 Paragraph 48.4(3)(c) of the Act is replaced by +the following: +(c) amends any claim of the patent or incorporates a +new claim in the patent, the amended claim or new +claim shall be effective, from the date of the certificate, +for the unexpired term — and, if applicable, for the un- +expired additional term — of the patent. +496 Subsection 55.11(1) of the Act is amended by +striking out “and” at the end of paragraph (b) +and by adding the following after paragraph (c): +(d) a patent in respect of which the prescribed fee re- +ferred to in subsection 46.2(2) was not paid on or be- +fore the applicable prescribed date referred to in that +subsection, without taking into account subsection +46.2(3); and +(e) a patent in respect of which an additional term is +granted under section 46.1 after the expiry of the term +referred to in section 44, without taking into account +section 46. +497 Subsection 106(4) of the Act is replaced by +the following: +Exception +(4) Despite subsection (3), no application shall be filed +within the prescribed period preceding the expiry of the +term of the patent referred to in section 44 without taking +into account section 46. +498 (1) Subsection 116(2) of the Act is replaced by +the following: +Taking effect +(2) A certificate of supplementary protection takes effect +on the expiry of the term referred to in section 44, with- +out taking into account section 46, of the patent set out in +the certificate, but the certificate takes effect only if the +patent remains valid until, and is not void before, the ex- +piry of that term. +(2) Section 116 of the Act is amended by adding +the following after subsection (5): +For greater certainty +(6) For greater certainty, the certificate’s term runs con- +currently with any additional term granted under section +46.1. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Amendments to the Act +Sections 495-498 + +Page 338 +Coming into Force +January 1, 2025 or order in council +499 The provisions of this Division come into +force on January 1, 2025 or on any earlier day or +days to be fixed by order of the Governor in +Council. +DIVISION 27 +R.S., c. F-27 +Food and Drugs Act (Natural Health +Products) +Amendments to the Act +500 The definition therapeutic product in section 2 +of the Food and Drugs Act is replaced by the fol- +lowing: +therapeutic product means a drug or device or any +combination of drugs and devices; (produit thérapeu- +tique) +501 (1) The Act is amended by adding the follow- +ing after section 21.32: +Definition of therapeutic product +21.321 Despite the definition therapeutic product in +section 2, in sections 21.31 and 21.32 therapeutic prod- +uct means a drug or device or any combination of drugs +and devices, but does not include a natural health prod- +uct within the meaning of the Natural Health Products +Regulations. +(2) Section 21.321 of the Act is repealed. +502 (1) Section 21.8 of the Act is renumbered as +subsection 21.8(1) and is amended by adding the +following: +Definition of therapeutic product +(2) Despite the definition therapeutic product in section +2, in subsection (1) therapeutic product means a drug +or device or any combination of drugs and devices, but +does not include a natural health product within the +meaning of the Natural Health Products Regulations. +(2) Subsection 21.8(2) of the Act is repealed. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 26 Patent Act +Coming into Force +Sections 499-502 + +Page 339 +Transitional Provision +Authorizations and licences +503 The definition therapeutic product authoriza- +tion in section 2 of the Food and Drugs Act also +includes +(a) an authorization, including a licence, that +was issued, before the day on which this sec- +tion comes into force, under the regulations +made under that Act and that authorizes, as +the case may be, the import, sale, manufac- +ture, packaging or labelling of a natural health +product, within the meaning of the Natural +Health Products Regulations as those Regula- +tions read immediately before that day; or +(b) an authorization, including a licence, that +would fall within paragraph (a) if the autho- +rization were not suspended. +Coming into Force +Order in council +504 (1) Subsection 501(2) comes into force on a +day to be fixed by order of the Governor in Coun- +cil. +Order in council +(2) Subsection 502(2) comes into force on a day to +be fixed by order of the Governor in Council. +DIVISION 28 +R.S., c. F-27 +Food and Drugs Act (Cosmetics +Testing on Animals) +Amendments to the Act +505 The Food and Drugs Act is amended by +adding the following after section 16: +Prohibited sales — animal testing +16.1 (1) No person shall sell a cosmetic unless the per- +son can establish the safety of the cosmetic without rely- +ing on data derived from a test conducted on an animal +that could cause pain, suffering or injury, whether physi- +cal or mental, to the animal. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 27 Food and Drugs Act (Natural Health Products) +Transitional Provision +Sections 503-505 + +Page 340 +Exceptions +(2) The prohibition in subsection (1) does not apply if +(a) the Government of Canada has published the data +in a scientific journal or on a Government of Canada +website; +(b) the data is publicly available and is derived from a +test that was not sponsored by or conducted by or on +behalf of a person who manufactures, imports or sells +the cosmetic; +(c) the following conditions are met: +(i) the data is derived from a test that was conduct- +ed on a substance in order to meet +(A) a requirement under a provision of an Act of +Parliament or any of its regulations that applied +at the time that the test was conducted, except a +requirement that relates only to cosmetics under +a provision of this Act or the regulations, or +(B) a requirement that does not relate to cosmet- +ics under the law that applied in a foreign state +at the time that the test was conducted, +(ii) the substance is or has been used in a product +that is not a cosmetic and that is or has been legally +sold in the country where the requirement in ques- +tion applied, and +(iii) the test was necessary to meet the requirement +in order to sell the product in that country; +(d) the data is derived from a test that was conducted +before the day on which this section comes into force; +(e) the cosmetic was sold in Canada at any time before +the day on which this section comes into force; or +(f) any prescribed circumstance applies. +Prohibition — animal testing +16.2 No person shall conduct a test on an animal that +could cause pain, suffering or injury, whether physical or +mental, to the animal if the purpose of the test is to meet, +with respect to a cosmetic, a requirement under a provi- +sion of this Act or the regulations or to meet a require- +ment that relates to the safety of cosmetics under the law +that applies in a foreign state. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 28 Food and Drugs Act (Cosmetics Testing on Animals) +Amendments to the Act +Section +505 + +Page 341 +Prohibited claims — animal testing +16.3 (1) No person shall make a claim on the label of or +in an advertisement for a cosmetic that is likely to create +an impression that the cosmetic was not tested on ani- +mals after the day on which this section comes into force +unless the person has evidence that no such testing oc- +curred after that day. +Provision of evidence +(2) A person who makes a claim described in subsection +(1) shall, on the request of the Minister, provide the Min- +ister with the evidence referred to in that subsection. +506 (1) Subsection 30(1) of the Act is amended by +adding the following after paragraph (h): +(h.01) respecting the provision to the Minister of evi- +dence under subsection 16.3(2); +(2) Section 30 of the Act is amended by adding the +following after subsection (1.4): +Regulations — animal testing +(1.5) Without limiting the power conferred by any other +subsection of this section, the Governor in Council may +make any regulations that the Governor in Council con- +siders necessary for the purpose of preventing, in respect +of cosmetics, the conduct of a test on an animal that +could cause pain, suffering or injury, whether physical or +mental, to the animal, or preventing the purchaser or +consumer of a cosmetic from being deceived or misled in +respect of whether the cosmetic was tested on animals. +Coming into Force +Six months after royal assent +507 This Division comes into force on the day +that, in the sixth month after the month in which +this Act receives royal assent, has the same cal- +endar number as the day on which this Act re- +ceives royal assent or, if that sixth month has no +day with that number, the last day of that sixth +month. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 28 Food and Drugs Act (Cosmetics Testing on Animals) +Amendments to the Act +Sections 505-507 + +Page 342 +DIVISION 29 +Dental Care Measures Act +Enactment of Act +508 The Dental Care Measures Act is enacted as +follows: +An Act respecting certain matters in relation to the +Canadian Dental Care Plan +Short Title +Short title +1 This Act may be cited as the Dental Care Measures +Act. +Definition +Definition of Canadian Dental Care Plan +2 In this Act, Canadian Dental Care Plan means the +plan established under the authority of the Department +of Health Act in respect of dental service for individuals. +His Majesty +Binding on His Majesty +3 This Act is binding on His Majesty in right of Canada +or a province. +Reporting +Obligation +4 (1) Every person who is required to make an informa- +tion return in prescribed form under subsection 200(1) of +the Income Tax Regulations in respect of a payment re- +ferred to in paragraph 153(1)(a) or (b) of the Income Tax +Act must, in the information return for every person (in +this section referred to as the “payee”) in respect of +whom the payment is made, indicate whether the payee +or any of their family members were, on December 31 of +the taxation year to which the information return relates, +eligible in respect of the payee’s employment or former +employment, or that of the payee’s spouse or common- +law partner, to access any dental care insurance, or cov- +erage of dental services of any kind, offered by the per- +son. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 29 Dental Care Measures Act +Section +508 + +Page 343 +Application +(2) Subsection (1) applies only in respect of the 2023 and +subsequent taxation years. +Definition of family member +(3) In this section, family member, in respect of a pay- +ee, means +(a) the payee’s spouse or common-law partner; +(b) a child of the payee (including a child of the pay- +ee’s spouse or common-law partner) who is under the +age of 18 years; and +(c) a child of the payee (including a child of the pay- +ee’s spouse or common-law partner) who is 18 years of +age or older and dependent, by reason of mental or +physical infirmity, on the payee for support. +Information return +5 For the purposes of assisting the Minister of Health in +the administration and enforcement of the Canadian +Dental Care Plan, the Minister of National Revenue may, +in the information return that a person is required to +make under subsection 200(1) of the Income Tax Regula- +tions, ask for the information required under subsection +4(1) of this Act and, for those purposes, may collect that +information. +Purpose of information obtained +6 Any information obtained under subsection 4(1) is in- +formation obtained for the purposes of the administra- +tion and enforcement of the Canadian Dental Care Plan +and not for the purposes of the Income Tax Act. +Disclosure of Information +Disclosure of information +7 The Minister of National Revenue or any person acting +on behalf of that Minister may provide any information +collected under section 5 +(a) to the Minister of Health, for the purposes of the +administration and the enforcement of the Canadian +Dental Care Plan or the formulation or evaluation of +policy for that plan; and +(b) to an official of the Department of Employment +and Social Development, for the purposes of assisting +the Minister of Health in the administration and the +enforcement of the Canadian Dental Care Plan or the +formulation or evaluation of policy for that plan. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 29 Dental Care Measures Act +Section +508 + +Page 344 +Violations +Violations +8 (1) A person commits a violation if they +(a) fail to comply with subsection 4(1) in respect of +any person in respect of whom the income return re- +ferred to in that subsection is to be made; or +(b) knowingly make, in the information return re- +ferred to in that subsection, a representation that is +false or misleading in relation to the information re- +quired under that subsection in respect of any person. +Penalty +(2) The Minister of Health may impose a penalty of $100 +on a person for each violation if that Minister is of the +opinion that the person has committed a violation. +Purpose of penalty +(3) The purpose of the penalty is to promote compliance +with this Act and not to punish. +Limitation on imposition of penalty +9 A penalty must not be imposed under section 8 if more +than three years have passed since the day on which the +act that would constitute the violation occurred. +Rescission or reduction of penalty +10 The Minister of Health may rescind the imposition of +a penalty under section 8, or reduce the penalty, on the +presentation of new facts or on being of the opinion that +the penalty was imposed without knowledge of, or on the +basis of a mistake as to, some material fact. +Recovery as debt due to His Majesty +11 A penalty imposed under section 8 constitutes a debt +due to His Majesty and the debt is payable and may be +recovered by the Minister of Health as of the day on +which the penalty is imposed. +Social Insurance Number +Social Insurance Number +12 The Minister of Health is authorized to collect and +use, for the purposes of the administration and enforce- +ment of the Canadian Dental Care Plan, the Social +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 29 Dental Care Measures Act +Section +508 + +Page 345 +Insurance Number of a person who makes an application +under the plan. +DIVISION 30 +R.S., c. C-10 +Canada Post Corporation Act +509 Subsection 41(1) of the Canada Post Corpo- +ration Act is replaced by the following: +Inspection of mail +41 (1) The Corporation may open any mail, other than a +letter, if it has reasonable grounds to suspect that +(a) the conditions prescribed by regulations made un- +der paragraph 19(1)(c) have not been complied with; +(b) the manner prescribed by regulations made under +paragraph 19(1)(e) has not been adhered to; or +(c) the mail is non-mailable matter. +DIVISION 31 +Royal Style and Titles Act, 2023 +Enactment of Act +510 The Royal Style and Titles Act, 2023 is enact- +ed as follows: +An Act respecting the Royal Style and Titles, 2023 +Preamble +Whereas it is desirable that the Parliament of Canada +should assent to the issue of a Royal Proclamation +establishing the Royal Style and Titles for Canada; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short title +1 This Act may be cited as the Royal Style and Titles Act, +2023. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 29 Dental Care Measures Act +Sections 508-510 + +Page 346 +Assent to Royal Style and Titles +2 The Parliament of Canada assents to the issue by His +Majesty of His Royal Proclamation under the Great Seal +of Canada establishing for Canada the following Royal +Style and Titles: +Charles the Third, by the Grace of God King of Canada and +His other Realms and Territories, Head of the Common- +wealth. +DIVISION 32 +Canada Growth Fund +1999, c. 34 +Public Sector Pension Investment +Board Act +511 The +Public +Sector +Pension +Investment +Board Act is amended by adding the following af- +ter section 5: +Investment management services +5.1 (1) Without limiting the generality of subsection +5(1) and despite subsection 5(2), the Board may incorpo- +rate a subsidiary for the purpose of providing investment +management services to the Canada Growth Fund Inc. in +accordance with any terms agreed to by the subsidiary +and the Canada Growth Fund Inc. +Costs +(2) Despite subsection 4(2), the costs associated with the +establishment and operation of the subsidiary and with +the provision of investment management services are to +be paid by the Canada Growth Fund Inc. +512 The Act is amended by adding the following +after section 32: +Non-application — investment management services +32.1 The investment policies, standards and procedures +established under section 32 do not apply in respect of a +subsidiary incorporated for the purpose of providing in- +vestment management services to the Canada Growth +Fund Inc. +513 The Act is amended by adding the following +after section 50: +Non-application of regulations — investment +management services +50.1 Regulations made under section 50 do not apply in +respect of a subsidiary incorporated for the purpose of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 31 Royal Style and Titles Act, 2023 +Sections 510-513 + +Page 347 +providing investment management services to the +Canada Growth Fund Inc. +2022, c. 19 +Fall Economic Statement +Implementation Act, 2022 +Amendments to the Act +514 Subsection 118(2) of the Fall Economic State- +ment Implementation Act, 2022 is replaced by the +following: +Consolidated Revenue Fund +(2) On the requisition of the Minister of Finance, +there may be paid out of the Consolidated Rev- +enue Fund amounts not exceeding $15,000,000,000 +in the aggregate, or any greater amount that is +specified in an appropriation Act, for the acquisi- +tion of shares under subsection (1). +515 Section 119 of the Act is replaced by the fol- +lowing: +Not agent of His Majesty +119 The subsidiary referred to in section 118 is +not an agent of His Majesty in right of Canada. +Coming into Force +December 15, 2022 +516 Section 515 is deemed to have come into +force on December 15, 2022. +DIVISION 33 +Legislation Related to Financial +Institutions +R.S., c. 18 (3rd Supp.), Part I +Office of the Superintendent of +Financial Institutions Act +517 (1) Subsection 4(2) of the Office of the Super- +intendent of Financial Institutions Act is amend- +ed by adding the following after paragraph (a): +(a.1) to supervise financial institutions in order to de- +termine whether they have adequate policies and +procedures to protect themselves against threats to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 32 Canada Growth Fund +Public Sector Pension Investment Board Act +Sections 513-517 + +Page 348 +their integrity or security, including foreign interfer- +ence; +(2) Paragraph 4(2)(b) of the Act is replaced by the +following: +(b) to promptly advise the management and board of +directors of a financial institution in the event the in- +stitution is not in sound financial condition or is not +complying with its governing statute law or superviso- +ry requirements under that law and, in such a case, to +take, or require the management or board to take, the +necessary corrective measures or series of measures to +deal with the situation without delay; +(b.1) to promptly advise the management and board +of directors of a financial institution in the event the +institution does not have adequate policies and proce- +dures to protect itself against threats to its integrity or +security and, in such a case, to take, or require the +management or board to take, the necessary corrective +measures or series of measures to deal with the situa- +tion without delay; +1991, c. 45 +Trust and Loan Companies Act +518 The Trust and Loan Companies Act is +amended by adding the following after section 14: +Policies and procedures — integrity or security +14.1 A company shall establish and adhere to policies +and procedures to protect itself against threats to its in- +tegrity or security, including foreign interference. +519 Paragraphs 164(e) and (f) of the Act are re- +placed by the following: +(e) a person who is prohibited by section 386 or 399 +from exercising voting rights attached to shares of the +company or whose voting rights attached to the shares +are suspended under section 401.1 or subsection +527.5(4); +(f) a person who is an officer, director or full time em- +ployee of an entity that is prohibited by section 386 or +399 from exercising voting rights attached to shares of +the company or whose voting rights attached to the +shares are suspended under section 401.1 or subsec- +tion 527.5(4); +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Office of the Superintendent of Financial Institutions Act +Sections 517-519 + +Page 349 +520 The Act is amended by adding the following +after section 401: +Disposition — threat to integrity or security +401.1 (1) If the Minister is of the opinion that a per- +son’s holding or beneficial ownership of shares of a com- +pany poses a threat to the integrity or security of the +company or the financial system in Canada or a threat to +national security, the Minister may, by order, direct that +person and any person controlled by that person to dis- +pose of any number of shares of the company held or +beneficially owned by any of the persons that the Minis- +ter specifies in the order, within the time specified in the +order and in the proportion, if any, as between the per- +son and the persons controlled by the person that is spec- +ified in the order. +Suspension of rights +(2) A direction made under subsection (1) may also sus- +pend any of the rights under Part VI attached to the +shares referred to in that subsection until the shares are +disposed of in accordance with the direction. +Representations +(3) No direction shall be made under subsection (1) un- +less the Minister has provided each person to whom the +direction relates and the company concerned with a rea- +sonable opportunity to make representations. +Temporary direction +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may make a temporary direction to suspend any of +the rights under Part VI attached to any of the shares re- +ferred to in subsection (1). +Cessation of effect +(5) A temporary direction ceases to have effect on the +earlier of +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified in the +temporary direction, and +(b) if a direction is made under subsection (1) in re- +spect of the shares, the day on which that direction +takes effect. +Appeal +(6) Any person with respect to whom a direction has +been made under subsection (1) may, within 30 days af- +ter the day on which the direction was made, appeal the +matter in accordance with section 530. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Section +520 + +Page 350 +Notice — Committee and Review Agency +(7) If a direction has been made under subsection (1) or +(4) for reasons related to national security, the Minister +shall, within 30 days after the day on which the direction +was made, notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +521 Subsection 402(1) of the Act is replaced by +the following: +Application to court +402 (1) If a person fails to comply with a direction made +under subsection 396(7), 401(1) or 401.1(1), an applica- +tion on behalf of the Minister may be made to a court for +an order to enforce the direction. +522 Subsection 502(1) of the Act is replaced by +the following: +Production of information and documents +502 (1) The Superintendent may, by order, direct a per- +son who controls a company or any entity that is affiliat- +ed with a company to provide the Superintendent with +any information or documents that may be specified in +the order if the Superintendent believes that the produc- +tion of the information or documents is necessary in or- +der to be satisfied that +(a) the provisions of this Act are being duly observed +and that the company is in a sound financial condi- +tion; or +(b) the company has adequate policies and procedures +to protect itself against threats to its integrity or secu- +rity. +523 (1) Subsection 505(1) of the Act is replaced by +the following: +Examination of companies +505 (1) The Superintendent, from time to time, but at +least once in each calendar year, shall make or cause to +be made any examination and inquiry into the business +and affairs of each company that the Superintendent con- +siders to be necessary or expedient to determine whether +the company is complying with the provisions of this Act, +whether the company is in a sound financial condition +and whether the company has adequate policies and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 520-523 + +Page 351 +procedures to protect itself against threats to its integrity +or security. After the conclusion of each examination and +inquiry, the Superintendent shall report on it to the Min- +ister. +(2) Section 505 of the Act is amended by adding +the following after subsection (1): +Integrity or security +(1.1) The Superintendent, from time to time, shall make +or cause to be made any examination and inquiry into the +business and affairs of any company that the Superinten- +dent considers to be necessary or expedient to determine +whether the company has adequate policies and proce- +dures to protect itself against threats to its integrity or se- +curity. After the conclusion of each examination and in- +quiry, the Superintendent shall report on it to the Minis- +ter. +(3) Subsection 505(1.1) of the Act is repealed. +524 Section 506.1 of the Act is replaced by the fol- +lowing: +Prudential agreement +506.1 The Superintendent may enter into an agreement, +called a “prudential agreement”, with a company for the +purposes of implementing any measure designed to +maintain or improve its safety and soundness or estab- +lishing adequate policies and procedures to protect it +against threats to its integrity or security. +525 Subsections 507(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, a company +does not have adequate policies and procedures to pro- +tect itself against threats to its integrity or security, the +Superintendent may direct the company to take any mea- +sures that in the opinion of the Superintendent are nec- +essary to remedy the situation. +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +to a company or person under subsection (1) or (1.1) un- +less the company or person is provided with a reasonable +opportunity to make representations in respect of the +matter. +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made under sub- +section (2) might be prejudicial to the public interest, the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 523-525 + +Page 352 +Superintendent may make a temporary direction with re- +spect to the matters referred to in paragraphs (1)(a) and +(b) or subsection (1.1) having effect for a period of not +more than 15 days. +526 Paragraph 509(1)(a) of the Act is replaced by +the following: +(a) is contravening or has failed to comply with a pru- +dential agreement entered into under section 506.1 or +a direction of the Superintendent issued to the compa- +ny or person under subsection 507(1), (1.1) or (3), +527 (1) Subsection 510(1.1) of the Act is amended +by striking out “or” at the end of paragraph (g) +and by adding the following after that paragraph: +(g.1) in the opinion of the Superintendent, the com- +pany’s depositors and creditors may be detrimentally +affected because all of the common shares of the com- +pany must be disposed of under a direction made by +the Minister or because there is a prohibition under +this Act in respect of the exercise of the right to vote +attached to all of the common shares of the company; +(2) Subsection 510(1.1) of the Act is amended by +adding the following after paragraph (h): +(i) in the opinion of the Superintendent, the continued +operation of the company by the directors of the com- +pany or by the officers of the company responsible for +its management would be materially prejudicial to its +integrity or security; or +(j) in the opinion of the Superintendent, the continued +operation of the company by the directors of the com- +pany or by the officers of the company responsible for +its management would pose a risk to national security. +(3) Section 510 of the Act is amended by adding +the following after subsection (1.1): +Minister’s powers +(1.11) Subject to this Act, the Minister may, for reasons +related to national security, direct the Superintendent to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 525-527 + +Page 353 +(a) take control, for a period not exceeding 16 days, of +the assets of the company and the assets held in trust +by or under the administration of the company; +(b) take control, for a period exceeding 16 days, of the +assets of the company and the assets held in trust by +or under the administration of the company; +(c) if control of assets has been taken under para- +graph (a), continue the control beyond the 16 days re- +ferred to in that paragraph; or +(d) take control of the company. +(4) Subsection 510(2) of the Act is replaced by the +following: +Notice — up to 16 days +(1.3) If the Superintendent takes control of the assets of +a company under paragraph (1.11)(a), the Superinten- +dent shall notify the company that control has been taken +at the direction of the Minister. +Notice — more than 16 days +(1.4) If the Minister is considering whether to exercise +the powers under any of paragraphs (1.11)(b) to (d), the +Superintendent shall notify the company of the action +that is being considered and of its right to make written +representations to the Minister within the time specified +in the notice, not exceeding 10 days after it receives the +notice. +Notice — Committee and Review Agency +(1.5) Within 30 days after exercising any of the powers +under subsection (1.11), the Minister shall notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +Objectives of Superintendent +(2) If the Superintendent has control under subsection +(1) or (1.11) of the assets of a company referred to in that +subsection, the Superintendent may do all things neces- +sary or expedient to protect the rights and interests of the +depositors and creditors of the company or the beneficia- +ries of any trust under the administration of the compa- +ny. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Section +527 + +Page 354 +(5) The portion of subsection 510(3) of the Act be- +fore paragraph (a) is replaced by the following: +Powers of Superintendent +(3) If the Superintendent has control under subsection +(1) or (1.11) of the assets of a company referred to in that +subsection, +528 (1) Subsection 514(1) of the English version +of the Act is replaced by the following: +Powers of directors and officers suspended +514 (1) If the Superintendent takes control of a compa- +ny under subparagraph 510(1)(b)(iii) or paragraph +510(1.11)(d), the powers, duties, functions, rights and +privileges of the directors of the company and of the offi- +cers of the company responsible for its management are +suspended. +(2) The portion of subsection 514(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Superintendent to manage company +(2) If the Superintendent takes control of a company un- +der +subparagraph +510(1)(b)(iii) +or +paragraph +510(1.11)(d), the Superintendent shall manage the busi- +ness and affairs of the company and in so doing the Su- +perintendent +(3) Subsection 514(3) of the English version of the +Act is replaced by the following: +Persons to assist +(3) If the Superintendent takes control of a company un- +der +subparagraph +510(1)(b)(iii) +or +paragraph +510(1.11)(d), the Superintendent may appoint one or +more persons to assist in the management of the compa- +ny. +529 Section 515 of the Act is renumbered as sub- +section 515(1) and is amended by adding the fol- +lowing: +Expiration of control — Minister’s direction +(2) Control by the Superintendent under subsection +510(1.11) of a company or of the assets of a company and +the assets held in trust by or under the administration of +the company expires on the day on which a notice by the +Superintendent is sent to the directors and officers who +conducted the business and affairs of the company stat- +ing that the Minister is of the opinion, on the recommen- +dation of the Superintendant, that corrective measures +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 527-529 + +Page 355 +have been taken in response to the reasons related to na- +tional security and that the company can resume control +of its business and affairs. +530 Paragraphs 515.1(a) and (b) of the Act are re- +placed by the following: +(a) the assets of the company and the assets held in +trust by or under the administration of the company +are under the control of the Superintendent under +subparagraph 510(1)(b)(i) or (ii) or paragraph +510(1.11)(b) or (c); or +(b) the company is under the control of the Superin- +tendent under subparagraph 510(1)(b)(iii) or para- +graph 510(1.11)(d). +531 The portion of section 516 of the English ver- +sion of the Act before paragraph (a) is replaced +by the following: +Requirement to relinquish control +516 If no action has been taken by the Superintendent +under section 515.1 and, after 30 days following the tak- +ing of control by the Superintendent under subsection +510(1) or (1.11) of a company or of the assets of a compa- +ny and the assets held in trust by or under the adminis- +tration of the company, the Superintendent receives from +its board of directors a notice in writing requesting the +Superintendent to relinquish control, the Superintendent +shall, not later than 12 days after receipt of the notice, +532 Section 517 of the English version of the Act +is replaced by the following: +Advisory committee +517 The Superintendent may, from among the compa- +nies that are subject to an assessment under section 23 of +the Office of the Superintendent of Financial Institutions +Act and required to share in the expenses resulting from +the taking of control of a company under subsection +510(1) or (1.11), appoint a committee of not more than +six members to advise the Superintendent in respect of +assets, management and all other matters pertinent to +the duties and responsibilities of the Superintendent in +exercising control of the company. +533 Subsection 518(1) of the English version of +the Act is replaced by the following: +Expenses payable by company +518 (1) If the Superintendent has taken control of a +company under subparagraph 510(1)(b)(iii) or paragraph +510(1.11)(d) and the control expires or is relinquished +under +section +515 +or +paragraph +516(a), +the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 529-533 + +Page 356 +Superintendent may direct that the company be liable for +repayment of all or part of the expenses resulting from +the taking of control of the company and assessed against +and paid by other companies under section 23 of the Of- +fice of the Superintendent of Financial Institutions Act, +together with any interest in respect of the expenses at +any rate that is specified by the Superintendent. +534 Section 519 of the English version of the Act +is replaced by the following: +Priority of claim in liquidation +519 In the case of the winding-up of a company, the ex- +penses resulting from the taking of control of the compa- +ny under subsection 510(1) or (1.11) and assessed against +and paid by other companies under section 23 of the Of- +fice of the Superintendent of Financial Institutions Act, +and interest in respect of the expenses at any rate that is +specified by the Superintendent, constitute a claim of His +Majesty in right of Canada against the assets of the com- +pany that ranks after all other claims but prior to any +claim in respect of the shares of the company. +535 Subsection 527.4(1) of the Act is replaced by +the following: +Minister — terms, conditions and undertakings +527.4 (1) In addition to any other action that may be +taken under this Act, the Minister may, in granting an +approval, impose any terms and conditions or require +any undertaking that the Minister considers appropriate, +including any terms, conditions or undertakings speci- +fied by the Superintendent to maintain or improve the +safety and soundness of any financial institution regulat- +ed under an Act of Parliament to which the approval re- +lates or that might be affected by it or to ensure that such +a financial institution has adequate policies and proce- +dures to protect itself against threats to its integrity or se- +curity. +536 Subsection 527.5(3) of the Act is replaced by +the following: +Representations +(3) Before taking any action under subsection (1) or (2), +the Minister or the Superintendent, as the case may be, +shall give the person concerned a reasonable opportunity +to make representations. +Temporary suspension or amendment +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may temporarily suspend or amend any approval +granted by the Minister. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 533-536 + +Page 357 +Cessation of effect +(5) A temporary suspension or amendment of an ap- +proval ceases to have effect on the earlier of +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified by the +Minister, and +(b) if the approval is revoked, suspended or amended +under subsection (1), the day on which the revocation, +suspension or amendment takes effect. +537 The Act is amended by adding the following +after section 527.5: +Confidential undertaking +527.51 (1) If, in the Minister’s opinion, the disclosure +of information about an undertaking required under sub- +section 527.4(1) or 527.5(1) or (4), or information that +could reveal the existence of the undertaking, could pose +a threat to the integrity or security of the financial insti- +tution to which the undertaking relates or could be inju- +rious to national security, the Minister may specify that +the information is confidential and shall be treated ac- +cordingly. +Prohibition +(2) Despite anything in this Act but subject to subsection +(3), it is prohibited to disclose any confidential informa- +tion referred to in subsection (1) except in accordance +with any terms or conditions that the Minister may speci- +fy in the undertaking. +Notice — Committee and Review Agency +(3) If the Minister specifies under subsection (1) that in- +formation referred to in that subsection is confidential +for reasons related to national security, the Minister +shall, within 30 days after the day on which the undertak- +ing in question is required, notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +538 Subsection 530(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 536-538 + +Page 358 +Appeal to Federal Court +530 (1) An appeal lies to the Federal Court from any di- +rection of the Minister made under subsection 396(7), +401(1) or 401.1(1). +1991, c. 46 +Bank Act +539 The Bank Act is amended by adding the fol- +lowing after section 15: +Policies and procedures — integrity or security +15.1 A bank shall establish and adhere to policies and +procedures to protect itself against threats to its integrity +or security, including foreign interference. +540 Paragraphs 160(e) and (f) of the Act are re- +placed by the following: +(e) a person who is prohibited by subsection 156.09(9) +or section 392 or 401.3 from exercising voting rights +attached to shares of the bank or whose voting rights +attached to the shares are suspended under section +402.2 or subsection 973.03(4); +(f) a person who is an officer, director or full time em- +ployee of an entity that is prohibited by subsection +156.09(9) or section 392 or 401.3 from exercising voting +rights attached to shares of the bank or whose voting +rights attached to the shares are suspended under sec- +tion 402.2 or subsection 973.03(4); +541 The Act is amended by adding the following +after section 402.1: +Disposition — threat to integrity or security +402.2 (1) If the Minister is of the opinion that a per- +son’s holding or beneficial ownership of shares or mem- +bership shares of a bank poses a threat to the integrity or +security of the bank or the financial system in Canada or +a threat to national security, the Minister may, by order, +direct that person and any person controlled by that per- +son to +(a) dispose of any number of shares of the bank held +or beneficially owned by any of the persons that the +Minister specifies in the order, within the time speci- +fied in the order and in the proportion, if any, as be- +tween the person and the persons controlled by the +person that is specified in the order; or +(b) dispose of any number of membership shares of +the bank held or beneficially owned by any of the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Trust and Loan Companies Act +Sections 538-541 + +Page 359 +persons that the Minister specifies in the order, within +the time specified in the order and in the proportion, if +any, as between the person and the persons controlled +by the person that is specified in the order. +Suspension of rights +(2) A direction made under subsection (1) may also sus- +pend any of the rights under Part VI attached to the +shares referred to in paragraph (1)(a) or the membership +shares referred to in paragraph (1)(b) until the shares or +membership shares are disposed of in accordance with +the direction. +Representations +(3) No direction shall be made under subsection (1) un- +less the Minister has provided each person to whom the +direction relates and the bank concerned with a reason- +able opportunity to make representations. +Temporary direction +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may make a temporary direction to suspend any of +the rights under Part VI attached to any of the shares re- +ferred to in paragraph (1)(a) or the membership shares +referred to in paragraph (1)(b). +Cessation of effect +(5) A temporary direction ceases to have effect on the +earlier of +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified in the +temporary direction, and +(b) if a direction is made under subsection (1) in re- +spect of the shares or membership shares, the day on +which that direction takes effect. +Appeal +(6) Any person with respect to whom a direction has +been made under subsection (1) may, within 30 days af- +ter the day on which the direction was made, appeal the +matter in accordance with section 977. +Notice — Committee and Review Agency +(7) If a direction has been made under subsection (1) or +(4) for reasons related to national security, the Minister +shall, within 30 days after the day on which the direction +was made, notify +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Section +541 + +Page 360 +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +542 Subsection 403(1) of the Act is replaced by +the following: +Application to court +403 (1) If a person fails to comply with a direction made +under subsection 401.2(7), 402(1) or 402.2(1), an applica- +tion on behalf of the Minister may be made to a court for +an order to enforce the direction. +543 The Act is amended by adding the following +after section 524.2: +Policies and procedures — integrity or security +524.3 An authorized foreign bank shall establish and +adhere to policies and procedures to protect itself against +threats to its integrity or security in relation to its busi- +ness in Canada. +544 (1) Subsection 613(1) of the Act is replaced by +the following: +Examination of authorized foreign banks +613 (1) The Superintendent, from time to time, but, in +the case of an authorized foreign bank that is not subject +to the restrictions and requirements referred to in sub- +section 524(2), at least once in each calendar year, shall +make or cause to be made any examination and inquiry +into the business and affairs of each authorized foreign +bank that the Superintendent considers to be necessary +or expedient to determine whether the authorized foreign +bank is complying with the provisions of this Act and +whether the authorized foreign bank has adequate poli- +cies and procedures to protect itself against threats to its +integrity or security in relation to its business in Canada. +After the conclusion of each examination and inquiry, the +Superintendent shall report on it to the Minister. +(2) Section 613 of the Act is amended by adding +the following after subsection (1): +Integrity or security +(1.1) The Superintendent, from time to time, shall make +or cause to be made any examination and inquiry into the +business and affairs of any authorized foreign bank that +the Superintendent considers to be necessary or expedi- +ent to determine whether the authorized foreign bank +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 541-544 + +Page 361 +has adequate policies and procedures to protect itself +against threats to its integrity or security in relation to its +business in Canada. After the conclusion of each exami- +nation and inquiry, the Superintendent shall report on it +to the Minister. +(3) Subsection 613(1.1) of the Act is repealed. +545 Section 614.1 of the Act is replaced by the fol- +lowing: +Prudential agreement +614.1 The Superintendent may enter into an agreement, +called a “prudential agreement”, with an authorized for- +eign bank for the purposes of implementing any measure +designed to protect the interests of its depositors and +creditors or establishing adequate policies and proce- +dures to protect it against threats to its integrity or secu- +rity in relation to its business in Canada. +546 Subsections 615(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, an autho- +rized foreign bank does not have adequate policies and +procedures to protect itself against threats to its integrity +or security in relation to its business in Canada, the Su- +perintendent may direct the authorized foreign bank to +take any measures that in the opinion of the Superinten- +dent are necessary to remedy the situation. +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +under subsection (1) or (1.1) to an authorized foreign +bank or person unless the authorized foreign bank or +person is provided with a reasonable opportunity to +make representations in respect of the matter. +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made might be +prejudicial to the public interest, the Superintendent may +make a temporary direction with respect to the matters +referred to in paragraphs (1)(a) and (b) or subsection +(1.1) having effect for a period of not more than 15 days. +547 Paragraph 616(1)(a) of the Act is replaced by +the following: +(a) is contravening or has failed to comply with a pru- +dential agreement entered into under section 614.1 or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 544-547 + +Page 362 +a direction of the Superintendent made under subsec- +tion 615(1), (1.1) or (3), +548 (1) Subsection 619(2) of the Act is amended +by striking out “or” at the end of paragraph (f) +and by adding the following after paragraph (g): +(h) in the opinion of the Superintendent, the contin- +ued operation of the authorized foreign bank in +Canada would be materially prejudicial to its integrity +or security in relation to its business in Canada; or +(i) in the opinion of the Superintendent, the continued +operation of the authorized foreign bank in Canada +would pose a risk to national security. +(2) Section 619 of the Act is amended by adding +the following after subsection (2): +Minister’s powers +(2.1) Subject to this Act, the Minister may, for reasons +related to national security, direct the Superintendent to +(a) take control, for a period not exceeding 16 days, of +the assets of the authorized foreign bank; +(b) take control, for a period exceeding 16 days, of the +assets of the authorized foreign bank; or +(c) if control of assets has been taken under para- +graph (a), continue the control beyond the 16 days re- +ferred to in that paragraph. +(3) Subsection 619(4) of the Act is replaced by the +following: +Notice — up to 16 days +(3.1) If the Superintendent takes control of the assets of +an authorized foreign bank under paragraph (2.1)(a), the +Superintendent shall notify the authorized foreign bank +that control has been taken at the direction of the Minis- +ter. +Notice — more than 16 days +(3.2) If the Minister is considering whether to exercise +the powers under paragraph (2.1)(b) or (c), the Superin- +tendent shall notify the authorized foreign bank of the +action that is being considered and of its right to make +written representations to the Minister within the time +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 547-548 + +Page 363 +specified in the notice, not exceeding 10 days after it re- +ceives the notice. +Notice — Committee and Review Agency +(3.3) Within 30 days after exercising any of the powers +under subsection (2.1), the Minister shall notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +Objectives of Superintendent +(4) If the Superintendent has control under subsection +(1) or (2.1) of the assets of an authorized foreign bank re- +ferred to in that subsection, the Superintendent may do +all things necessary or expedient to protect the rights and +interests of the depositors and creditors of the authorized +foreign bank in respect of its business in Canada. +(4) The portion of subsection 619(5) of the Act be- +fore paragraph (a) is replaced by the following: +Powers of Superintendent +(5) If the Superintendent has control under subsection +(1) or (2.1) of the assets of an authorized foreign bank re- +ferred to in that subsection, +(5) Subsection 619(6) of the Act is replaced by the +following: +Persons to assist +(6) If the Superintendent takes control of the assets of an +authorized foreign bank under subparagraph (1)(b)(i) or +(ii) or paragraph (2.1)(b) or (c), the Superintendent may +appoint one or more persons to assist in the control of +the assets. +549 Section 620 of the Act is renumbered as sub- +section 620(1) and is amended by adding the fol- +lowing: +Expiration of control — Minister’s direction +(2) Control by the Superintendent under subsection +619(2.1) of the assets of an authorized foreign bank ex- +pires on the day on which a notice by the Superintendent +is sent to the principal officer of the authorized foreign +bank stating that the Minister is of the opinion, on the +recommendation of the Superintendent, that corrective +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 548-549 + +Page 364 +measures have been taken in response to the reasons re- +lated to national security and that the authorized foreign +bank can resume control of its assets. +550 Section 621 of the Act is replaced by the fol- +lowing: +Superintendent may request winding-up +621 The Superintendent may, at any time before the re- +ceipt of a request under section 622 to relinquish control +of the assets of an authorized foreign bank, request the +Attorney General of Canada to apply for a winding-up or- +der under section 10.1 of the Winding-up and Restruc- +turing Act in respect of the authorized foreign bank, if +the assets of the authorized foreign bank are under the +control of the Superintendent under subparagraph +619(1)(b)(i) or (ii) or paragraph 619(2.1)(b) or (c). +551 The portion of section 622 of the English ver- +sion of the Act before paragraph (a) is replaced +by the following: +Requirement to relinquish control +622 If no action has been taken by the Superintendent +under section 621 and, after 30 days following the taking +of control by the Superintendent under subsection 619(1) +or (2.1) of the assets of an authorized foreign bank, the +Superintendent receives from the principal officer of the +authorized foreign bank a notice in writing requesting +the Superintendent to relinquish control, the Superinten- +dent shall, not later than 12 days after receipt of the no- +tice, +552 Section 623 of the Act is replaced by the fol- +lowing: +Advisory committee +623 The Superintendent may appoint a committee of +not more than six members to advise the Superintendent +in respect of the assets and all other matters pertinent to +the duties and responsibilities of the Superintendent in +exercising control of the assets. The committee shall be +appointed from among the banks and authorized foreign +banks that are subject to an assessment under section 23 +of the Office of the Superintendent of Financial Institu- +tions Act and required to share in the expenses resulting +from the taking of control of the assets of the authorized +foreign bank under subsection 619(1) or (2.1). +553 Subsection 624(1) of the English version of +the Act is replaced by the following: +Expenses payable by authorized foreign bank +624 (1) If control of the assets of an authorized foreign +bank has been taken under subparagraph 619(1)(b)(i) or +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 549-553 + +Page 365 +(ii) or paragraph 619(2.1)(b) or (c) and the control ex- +pires or is relinquished under section 620 or paragraph +622(a), the Superintendent may direct that the autho- +rized foreign bank be liable for repayment of all or part of +the expenses resulting from the taking of control of the +assets and assessed against and paid by other authorized +foreign banks and by banks under section 23 of the Office +of the Superintendent of Financial Institutions Act, to- +gether with any interest in respect of the expenses at any +rate that is specified by the Superintendent. +554 Section 625 of the English version of the Act +is replaced by the following: +Priority of claim in liquidation +625 In the case of the winding-up of the business in +Canada of an authorized foreign bank, the expenses re- +sulting from the taking of control of the assets of the au- +thorized foreign bank under subsection 619(1) or (2.1) +and assessed against and paid by other authorized for- +eign banks and by banks under section 23 of the Office of +the Superintendent of Financial Institutions Act and in- +terest in respect of the expenses at any rate that is speci- +fied by the Superintendent, constitute a claim of His +Majesty in right of Canada against the assets of the au- +thorized foreign bank that ranks after any claim referred +to in paragraph 627(1)(d). +555 Subsection 635(1) of the Act is replaced by +the following: +Production of information and documents +635 (1) The Superintendent may, by order, direct a per- +son who controls a bank or any entity that is affiliated +with a bank to provide the Superintendent with any in- +formation or documents that may be specified in the or- +der if the Superintendent believes that the production of +the information or documents is necessary in order to be +satisfied that +(a) the provisions of this Act are being duly observed +and that the bank is in a sound financial condition; or +(b) the bank has adequate policies and procedures to +protect itself against threats to its integrity or security. +556 (1) Subsection 643(1) of the Act is replaced by +the following: +Examination of banks +643 (1) The Superintendent, from time to time, but at +least once in each calendar year, shall make or cause to +be made any examination and inquiry into the business +and affairs of each bank that the Superintendent consid- +ers to be necessary or expedient to determine whether +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 553-556 + +Page 366 +the bank is complying with the provisions of this Act, +whether the bank is in a sound financial condition and +whether the bank has adequate policies and procedures +to protect itself against threats to its integrity or security. +After the conclusion of each examination and inquiry, the +Superintendent shall report on it to the Minister. +(2) Section 643 of the Act is amended by adding +the following after subsection (1): +Integrity or security +(1.1) The Superintendent, from time to time, shall make +or cause to be made any examination and inquiry into the +business and affairs of any bank that the Superintendent +considers to be necessary or expedient to determine +whether the bank has adequate policies and procedures +to protect itself against threats to its integrity or security. +After the conclusion of each examination and inquiry, the +Superintendent shall report on it to the Minister. +(3) Subsection 643(1.1) of the Act is repealed. +557 Section 644.1 of the Act is replaced by the fol- +lowing: +Prudential agreement +644.1 The Superintendent may enter into an agreement, +called a “prudential agreement”, with a bank for the pur- +poses of implementing any measure designed to main- +tain or improve its safety and soundness or establishing +adequate policies and procedures to protect it against +threats to its integrity or security. +558 Subsections 645(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, a bank +does not have adequate policies and procedures to pro- +tect itself against threats to its integrity or security, the +Superintendent may direct the bank to take any mea- +sures that in the opinion of the Superintendent are nec- +essary to remedy the situation. +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +to a bank or person under subsection (1) or (1.1) unless +the bank or person is provided with a reasonable oppor- +tunity to make representations in respect of the matter. +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made under sub- +section (2) might be prejudicial to the public interest, the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 556-558 + +Page 367 +Superintendent may make a temporary direction with re- +spect to the matters referred to in paragraphs (1)(a) and +(b) or subsection (1.1) having effect for a period of not +more than 15 days. +559 Paragraph 646(1)(a) of the Act is replaced by +the following: +(a) is contravening or has failed to comply with a pru- +dential agreement entered into under section 644.1 or +a direction of the Superintendent made under subsec- +tion 645(1), (1.1) or (3), +560 (1) Subsection 648(1.1) of the Act is amended +by striking out “or” at the end of paragraph (g) +and by adding the following after that paragraph: +(g.1) in the opinion of the Superintendent, the bank’s +depositors and creditors may be detrimentally affected +because all of the common shares or membership +shares of the bank must be disposed of under a direc- +tion made by the Minister or because there is a prohi- +bition under this Act in respect of the exercise of the +right to vote attached to all of the common shares or +membership shares of the bank; +(2) Subsection 648(1.1) of the Act is amended by +adding the following after paragraph (h): +(i) in the opinion of the Superintendent, the continued +operation of the bank by the directors of the bank or +by the officers of the bank responsible for its manage- +ment would be materially prejudicial to its integrity or +security; or +(j) in the opinion of the Superintendent, the continued +operation of the bank by the directors of the bank or +by the officers of the bank responsible for its manage- +ment would pose a risk to national security. +(3) Section 648 of the Act is amended by adding +the following after subsection (1.1): +Minister’s powers +(1.11) Subject to this Act, the Minister may, for reasons +related to national security, direct the Superintendent to +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 558-560 + +Page 368 +(a) take control, for a period not exceeding 16 days, of +the assets of the bank and the assets under its admin- +istration; +(b) take control, for a period exceeding 16 days, of the +assets of the bank and the assets under its administra- +tion; +(c) if control of assets has been taken under para- +graph (a), continue the control beyond the 16 days re- +ferred to in that paragraph; or +(d) take control of the bank. +(4) Subsection 648(2) of the Act is replaced by the +following: +Notice — up to 16 days +(1.3) If the Superintendent takes control of the assets of +the bank under paragraph (1.11)(a), the Superintendent +shall notify the bank that control has been taken at the +direction of the Minister. +Notice — more than 16 days +(1.4) If the Minister is considering whether to exercise +the powers under any of paragraphs (1.11)(b) to (d), the +Superintendent shall notify the bank of the action that is +being considered and of its right to make written repre- +sentations to the Minister within the time specified in the +notice, not exceeding 10 days after it receives the notice. +Notice — Committee and Review Agency +(1.5) Within 30 days after exercising any of the powers +under subsection (1.11), the Minister shall notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +Objectives of Superintendent +(2) If the Superintendent has control under subsection +(1) or (1.11) of the assets of a bank referred to in that +subsection, the Superintendent may do all things neces- +sary or expedient to protect the rights and interests of the +depositors and creditors of the bank. +(5) The portion of subsection 648(3) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Section +560 + +Page 369 +Powers of Superintendent +(3) If the Superintendent has control under subsection +(1) or (1.11) of the assets of a bank referred to in that +subsection, +561 (1) Subsection 649(1) of the English version +of the Act is replaced by the following: +Powers suspended +649 (1) If the Superintendent takes control of a bank +under +subparagraph +648(1)(b)(iii) +or +paragraph +648(1.11)(d), the powers, duties, functions, rights and +privileges of the directors of the bank and of the officers +of the bank responsible for its management are suspend- +ed. If the bank is a federal credit union, the powers of the +members to make, amend or repeal by-laws are also sus- +pended. +(2) The portion of subsection 649(2) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Superintendent to manage bank +(2) If the Superintendent takes control of a bank under +subparagraph 648(1)(b)(iii) or paragraph 648(1.11)(d), +the Superintendent shall manage the business and affairs +of the bank and in doing so the Superintendent +(3) Subsection 649(3) of the English version of the +Act is replaced by the following: +Persons to assist +(3) If the Superintendent takes control of a bank under +subparagraph 648(1)(b)(iii) or paragraph 648(1.11)(d), +the Superintendent may appoint one or more persons to +assist in the management of the bank. +562 Section 650 of the Act is renumbered as sub- +section 650(1) and is amended by adding the fol- +lowing: +Expiration of control — Minister’s direction +(2) Control by the Superintendent under subsection +648(1.11) of a bank or of the assets of a bank expires on +the day on which a notice by the Superintendent is sent +to the directors and officers who conducted the business +and affairs of the bank stating that the Minister is of the +opinion, on the recommendation of the Superintendant, +that corrective measures have been taken in response to +the reasons related to national security and that the bank +can resume control of its business and affairs. +563 Paragraphs 651(a) and (b) of the Act are re- +placed by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 560-563 + +Page 370 +(a) the assets of the bank are under the control of the +Superintendent under subparagraph 648(1)(b)(i) or +(ii) or paragraph 648(1.11)(b) or (c); or +(b) the bank is under the control of the Superinten- +dent under subparagraph 648(1)(b)(iii) or paragraph +648(1.11)(d). +564 The portion of section 652 of the English ver- +sion of the Act before paragraph (a) is replaced +by the following: +Requirement to relinquish control +652 If no action has been taken by the Superintendent +under section 651 and, after 30 days following the taking +of control by the Superintendent under subsection 648(1) +or (1.11) of a bank or of the assets of a bank, the Superin- +tendent receives from its board of directors a notice in +writing requesting the Superintendent to relinquish con- +trol, the Superintendent shall, not later than 12 days after +receipt of the notice, +565 Section 653 of the English version of the Act +is replaced by the following: +Advisory committee +653 The Superintendent may, from among the banks +and authorized foreign banks that are subject to an as- +sessment under section 23 of the Office of the Superin- +tendent of Financial Institutions Act and required to +share in the expenses resulting from the taking of control +of a bank under subsection 648(1) or (1.11), appoint a +committee of not more than six members to advise the +Superintendent in respect of assets, management and all +other matters pertinent to the duties and responsibilities +of the Superintendent in exercising control of the bank. +566 Subsection 654(1) of the English version of +the Act is replaced by the following: +Expenses payable by bank +654 (1) If the Superintendent has taken control of a +bank under subparagraph 648(1)(b)(iii) or paragraph +648(1.11)(d) and the control expires or is relinquished +under section 650 or paragraph 652(a), the Superinten- +dent may direct that the bank be liable for repayment of +all or part of the expenses resulting from the taking of +control of the bank and assessed against and paid by oth- +er banks and by authorized foreign banks under section +23 of the Office of the Superintendent of Financial Insti- +tutions Act, together with any interest in respect of the +expenses at any rate that is specified by the Superinten- +dent. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 563-566 + +Page 371 +567 Section 655 of the English version of the Act +is replaced by the following: +Priority of claim in liquidation +655 In the case of the winding-up of a bank, the expens- +es resulting from the taking of control of the bank under +subsection 648(1) or (1.11) and assessed against and paid +by other banks and by authorized foreign banks under +section 23 of the Office of the Superintendent of Finan- +cial Institutions Act, and interest in respect of the ex- +penses at any rate that is specified by the Superinten- +dent, constitute a claim of His Majesty in right of Canada +against the assets of the bank that ranks after all other +claims but prior to any claim in respect of the shares or +membership shares of the bank. +568 The Act is amended by adding the following +after section 664: +Policies and procedures — integrity or security +664.1 A bank holding company shall establish and ad- +here to policies and procedures to protect itself against +threats to its integrity or security, including foreign inter- +ference. +569 Subsection 954(1) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) determine whether the bank holding company has +adequate policies and procedures to protect itself +against threats to its integrity or security. +570 Subsection 957(1) of the Act is replaced by +the following: +Examination of bank holding companies +957 (1) The Superintendent, from time to time, shall +make or cause to be made any examination and inquiry +into the business and affairs of each bank holding com- +pany that the Superintendent considers to be necessary +or expedient to determine whether the bank holding +company is complying with the provisions of this Act and +to ascertain the financial condition of the bank holding +company or to determine whether the bank holding com- +pany has adequate policies and procedures to protect it- +self against threats to its integrity or security. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 567-570 + +Page 372 +571 Section 959 of the Act is replaced by the fol- +lowing: +Prudential agreement +959 The Superintendent may enter into an agreement, +called a “prudential agreement”, with a bank holding +company for the purposes of implementing any measure +designed to protect the interests of depositors, policy- +holders and creditors of any federal financial institution +affiliated with it or establishing adequate policies and +procedures to protect the bank holding company against +threats to its integrity or security. +572 Subsections 960(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, a bank +holding company does not have adequate policies and +procedures to protect itself against threats to its integrity +or security, the Superintendent may direct the bank hold- +ing company to take any measures that in the opinion of +the Superintendent are necessary to remedy the situa- +tion. +Opportunity for representations +(2) Subject to subsection (4), no direction shall be issued +under subsection (1) or (1.1) unless the bank holding +company is provided with a reasonable opportunity to +make representations in respect of the matter. +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made might be +prejudicial to the public interest, the Superintendent may +make a temporary direction with respect to the matters +referred to in paragraphs (1)(a) to (d) or subsection (1.1) +having effect for a period of not more than 15 days. +573 Subsection 961(1) of the French version of +the Act is replaced by the following: +Exécution judiciaire +961 (1) En cas de manquement soit à un accord pruden- +tiel conclu en vertu de l’article 959, soit à une décision +prise en vertu de l’article 960, soit à une disposition de la +présente loi — notamment une obligation — , le surinten- +dant peut, en plus de toute autre mesure qu’il est déjà ha- +bilité à prendre sous le régime de celle-ci, demander à un +tribunal de rendre une ordonnance obligeant la société +de portefeuille bancaire en faute à mettre fin ou à remé- +dier au manquement, ou toute autre ordonnance qu’il +juge indiquée en l’espèce. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 571-573 + +Page 373 +574 Subsection 973.02(1) of the Act is replaced by +the following: +Minister — terms, conditions and undertakings +973.02 (1) In addition to any other action that may be +taken under this Act, the Minister may, in granting an +approval, impose any terms and conditions or require +any undertaking that the Minister considers appropriate, +including any terms, conditions or undertakings speci- +fied by the Superintendent to maintain or improve the +safety and soundness of any financial institution regulat- +ed under an Act of Parliament to which the approval re- +lates or that might be affected by it or to ensure that such +a financial institution has adequate policies and proce- +dures to protect itself against threats to its integrity or se- +curity. +575 Subsection 973.03(3) of the Act is replaced by +the following: +Representations +(3) Before taking any action under subsection (1) or (2), +the Minister or the Superintendent, as the case may be, +shall give the person concerned a reasonable opportunity +to make representations. +Temporary amendment or suspension +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may temporarily suspend or amend any approval +granted by the Minister. +Cessation of effect +(5) A temporary suspension or amendment of an ap- +proval ceases to have effect on the earlier of +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified by the +Minister, and +(b) if the approval is revoked, suspended or amended +under subsection (1), the day on which the revocation, +suspension or amendment takes effect. +576 The Act is amended by adding the following +after section 973.03: +Confidential undertaking +973.031 (1) If, in the Minister’s opinion, the disclosure +of information about an undertaking required under sub- +section 973.02(1) or 973.03(1) or (4), or information that +could reveal the existence of the undertaking, could pose +a threat to the integrity or security of the financial +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 574-576 + +Page 374 +institution to which the undertaking relates or could be +injurious to national security, the Minister may specify +that the information is confidential and shall be treated +accordingly. +Prohibition +(2) Despite anything in this Act but subject to subsection +(3), it is prohibited to disclose any confidential informa- +tion referred to in subsection (1) except in accordance +with any terms or conditions that the Minister may speci- +fy in the undertaking. +Notice — Committee and Review Agency +(3) If the Minister specifies under subsection (1) that in- +formation referred to in that subsection is confidential +for reasons related to national security, the Minister +shall, within 30 days after the day on which the undertak- +ing in question is required, notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +577 Subsection 977(1) of the Act is replaced by +the following: +Appeal to Federal Court +977 (1) An appeal lies to the Federal Court from any di- +rection of the Minister made under subsection 401.2(7), +402(1), 402.2(1), 913(7) or 915(1). +1991, c. 47 +Insurance Companies Act +578 The Insurance Companies Act is amended +by adding the following after section 15: +Policies and procedures — integrity or security +15.1 A company or society shall establish and adhere to +policies and procedures to protect itself against threats to +its integrity or security, including foreign interference. +579 Paragraphs 168(1)(e) and (f) of the Act are +replaced by the following: +(e) a person who is prohibited by subsection 164.08(8) +or section 418 or 430 from exercising voting rights at- +tached to shares of the company or whose voting +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Bank Act +Sections 576-579 + +Page 375 +rights attached to the shares are suspended under sec- +tion 432.1 or subsection 1016.3(4); +(f) a person who is an officer, director or full time em- +ployee of an entity that is prohibited by subsection +164.08(8) or section 418 or 430 from exercising voting +rights attached to shares of the company or whose vot- +ing rights attached to the shares are suspended under +section 432.1 or subsection 1016.3(4); +580 The Act is amended by adding the following +after section 432: +Disposition — threat to integrity or security +432.1 (1) If the Minister is of the opinion that a per- +son’s holding or beneficial ownership of shares of a com- +pany poses a threat to the integrity or security of the +company or the financial system in Canada or a threat to +national security, the Minister may, by order, direct that +person and any person controlled by that person to dis- +pose of any number of shares of the company held or +beneficially owned by any of the persons that the Minis- +ter specifies in the order, within the time specified in the +order and in the proportion, if any, as between the per- +son and the persons controlled by the person that is spec- +ified in the order. +Suspension of rights +(2) A direction made under subsection (1) may also sus- +pend any of the rights under Part VI attached to the +shares referred to in that subsection until the shares are +disposed of in accordance with the direction. +Representations +(3) No direction shall be made under subsection (1) un- +less the Minister has provided each person to whom the +direction relates and the company concerned with a rea- +sonable opportunity to make representations. +Temporary direction +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may make a temporary direction to suspend any of +the rights under Part VI attached to any of the shares re- +ferred to in subsection (1). +Cessation of effect +(5) A temporary direction ceases to have effect on the +earlier of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 579-580 + +Page 376 +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified in the +temporary direction, and +(b) if a direction is made under subsection (1) in re- +spect of the shares, the day on which that direction +takes effect. +Appeal +(6) Any person with respect to whom a direction has +been made under subsection (1) may, within 30 days af- +ter the day on which the direction was made, appeal the +matter in accordance with section 1020. +Notice — Committee and Review Agency +(7) If a direction has been made under subsection (1) or +(4) for reasons related to national security, the Minister +shall, within 30 days after the day on which the direction +was made, notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +581 Subsection 433(1) of the Act is replaced by +the following: +Application to court +433 (1) If a person fails to comply with a direction made +under subsection 428(7), 432(1) or 432.1(1), an applica- +tion on behalf of the Minister may be made to a court for +an order to enforce the direction. +582 The Act is amended by adding the following +after section 574: +Policies and procedures — integrity or security +574.1 A foreign company shall establish and adhere to +policies and procedures to protect itself against threats to +its integrity or security in relation to its business in +Canada. +583 The Act is amended by adding the following +after section 657: +Policies and procedures — integrity or security +657.1 A provincial company shall establish and adhere +to policies and procedures to protect itself against threats +to its integrity or security, including foreign interference. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 580-583 + +Page 377 +584 Subsection 671(1) of the Act is replaced by +the following: +Production of information and documents +671 (1) The Superintendent may, by order, direct a per- +son who controls a company or any entity that is affiliat- +ed with a company to provide the Superintendent with +any information or documents that may be specified in +the order if the Superintendent believes that the produc- +tion of the information or documents is necessary in or- +der to be satisfied that +(a) the provisions of this Act are being duly observed +and that the company is in a sound financial condi- +tion; or +(b) the company has adequate policies and procedures +to protect itself against threats to its integrity or secu- +rity. +585 (1) Subsection 674(1) of the Act is replaced by +the following: +Examination of companies, etc. +674 (1) The Superintendent, from time to time, but at +least once in each calendar year, shall make or cause to +be made any examination and inquiry into the business +and affairs of each company, society, foreign company +and provincial company that the Superintendent consid- +ers to be necessary or expedient to determine whether +the company, society, foreign company or provincial +company is complying with the provisions of this Act, +whether the company, society or provincial company or +the insurance business in Canada of the foreign company +is in a sound financial condition and whether the compa- +ny, society or provincial company has adequate policies +and procedures to protect itself against threats to its in- +tegrity or security or the foreign company has adequate +policies and procedures to protect itself against threats to +its integrity or security in relation to its business in +Canada. After the conclusion of each examination and in- +quiry, the Superintendent shall report on it to the Minis- +ter. +(2) Section 674 of the Act is amended by adding +the following after subsection (1): +Integrity or security +(1.1) The Superintendent, from time to time, shall make +or cause to be made any examination and inquiry into the +business and affairs of any company, society, foreign +company and provincial company that the Superinten- +dent considers to be necessary or expedient to determine +whether the company, society or provincial company has +adequate policies and procedures to protect itself against +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 584-585 + +Page 378 +threats to its integrity or security or the foreign company +has adequate policies and procedures to protect itself +against threats to its integrity or security in relation to its +business in Canada. After the conclusion of each exami- +nation and inquiry, the Superintendent shall report on it +to the Minister. +(3) Subsection 674(1.1) of the Act is repealed. +586 Section 675.1 of the Act is replaced by the fol- +lowing: +Prudential agreement +675.1 The Superintendent may enter into an agreement, +called a “prudential agreement”, with +(a) a company, society or provincial company for the +purposes of implementing any measure designed to +maintain or improve its safety and soundness or es- +tablishing adequate policies and procedures to protect +it against threats to its integrity or security; or +(b) a foreign company for the purposes of implement- +ing any measure designed to protect the interests of its +policyholders and creditors in relation to its insurance +business in Canada or establishing adequate policies +and procedures to protect it against threats to its in- +tegrity or security in relation to its business in Canada. +587 Subsections 676(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, a compa- +ny, society, or provincial company does not have ade- +quate policies and procedures to protect itself against +threats to its integrity or security, or a foreign company +does not have adequate policies and procedures to pro- +tect itself against threats to its integrity or security in re- +lation to its business in Canada, the Superintendent may +direct the company, society, foreign company or provin- +cial company to take any measures that in the opinion of +the Superintendent are necessary to remedy the situa- +tion. +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +to a company, society, foreign company, provincial com- +pany or person under subsection (1) or (1.1) unless the +company, society, foreign company, provincial company +or person is provided with a reasonable opportunity to +make representations in respect of the matter. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 585-587 + +Page 379 +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made under sub- +section (2) might be prejudicial to the public interest, the +Superintendent may make a temporary direction with re- +spect to the matters referred to in paragraphs (1)(a) and +(b) or subsection (1.1) having effect for a period of not +more than 15 days. +588 Paragraph 678(1)(a) of the Act is replaced by +the following: +(a) is contravening or has failed to comply with a pru- +dential agreement entered into under section 675.1 or +a direction of the Superintendent issued to the compa- +ny, society, foreign company, provincial company or +person under subsection 676(1), (1.1.) or (3), +589 Subsection 678.5(1) of the Act is replaced by +the following: +Direction to transfer policies or to reinsure risks — +society +678.5 (1) If the circumstances described in any of para- +graphs 679(1.1)(a) to (e) or (f.1) to (i) exist in respect of a +society, the Superintendent may, by order, subject to any +terms and conditions the Superintendent may specify, di- +rect it to transfer all or any portion of its policies to, or +cause itself to be reinsured, against all or any portion of +the risks undertaken under its policies, by any company, +society, foreign company or body corporate incorporated +or formed by or under the laws of a province that is au- +thorized to transact the classes of insurance to be so +transferred or reinsured. +590 Subsection 678.6(1) of the Act is replaced by +the following: +Direction to transfer policies or to reinsure risks — +foreign fraternal benefit society +678.6 (1) If the circumstances described in any of para- +graphs 679(1.2)(a) to (d) or (f) to (h) exist in respect of a +foreign fraternal benefit society, the Superintendent may, +by order, subject to any terms and conditions the Super- +intendent may specify, direct it to transfer all or any por- +tion of its policies in respect of its insurance business in +Canada to, or cause itself to be reinsured, against all or +any portion of the risks undertaken under those policies, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 587-590 + +Page 380 +by any company, society, foreign company or body cor- +porate incorporated or formed by or under the laws of a +province that is authorized to transact the classes of in- +surance to be so transferred or reinsured. +591 (1) Paragraph 679(1)(b) of the French version +of the Act is replaced by the following: +b) sauf avis contraire du ministre fondé sur l’intérêt +public, prendre le contrôle pour plus de seize jours de +l’actif de la société, la société de secours ou la société +provinciale et des éléments d’actif qu’elle administre +ou, dans le cas d’une société étrangère, de son actif au +Canada ainsi que de ses autres éléments d’actif se +trouvant au Canada sous le contrôle de son agent prin- +cipal, y compris les sommes reçues ou à recevoir pour +ses activités d’assurances au Canada, continuer d’en +assumer le contrôle au-delà de ce terme ou prendre le +contrôle de la société, de la société de secours ou de la +société provinciale. +(2) Subsection 679(1.1) of the Act is amended by +striking out “or” at the end of paragraph (f) and +by adding the following after that paragraph: +(f.1) in the case of a company, in the opinion of the +Superintendent, the company’s policyholders or credi- +tors may be detrimentally affected because all of the +common shares of the company must be disposed of +under a direction made by the Minister or because +there is a prohibition under this Act in respect of the +exercise of the right to vote attached to all of the com- +mon shares of the company; +(3) Subsection 679(1.1) of the Act is amended by +adding the following after paragraph (g): +(h) in the opinion of the Superintendent, the contin- +ued operation of the company, society or provincial +company by its directors or by the officers responsible +for its management would be materially prejudicial to +its integrity or security; or +(i) in the opinion of the Superintendent, the continued +operation of the company, society or provincial com- +pany by its directors or by the officers responsible for +its management would pose a risk to national security. +(4) Subsection 679(1.2) of the Act is amended by +striking out “or” at the end of paragraph (e) and +by adding the following after paragraph (f): +(g) in the opinion of the Superintendent, the contin- +ued operation of the foreign company in Canada +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 590-591 + +Page 381 +would be materially prejudicial to the integrity or se- +curity of its business in Canada; or +(h) in the opinion of the Superintendent, the contin- +ued operation of the foreign company in Canada +would pose a risk to national security. +(5) Section 679 of the Act is amended by adding +the following after subsection (1.2): +Minister’s powers +(1.21) Subject to this Act, the Minister may, for reasons +related to national security, direct the Superintendent to +(a) take control, for a period not exceeding 16 days, of +the assets of the company, society or provincial com- +pany and the assets under its administration or, in the +case of a foreign company, of its assets in Canada to- +gether with its other assets held in Canada under the +control of its chief agent, including all amounts re- +ceived or receivable in respect of its insurance busi- +ness in Canada; +(b) take control, for a period exceeding 16 days, of the +assets of the company, society or provincial company +and the assets under its administration or, in the case +of a foreign company, of its assets in Canada together +with its other assets held in Canada under the control +of its chief agent, including all amounts received or re- +ceivable in respect of its insurance business in +Canada; +(c) if control of assets has been taken under para- +graph (a), continue the control beyond the 16 days re- +ferred to in that paragraph; or +(d) take control of the company, society or provincial +company. +(6) Subsection 679(2) of the Act is replaced by the +following: +Notice — up to 16 days +(1.4) If the Superintendent takes control of the assets of +a company, society, provincial company or foreign com- +pany under paragraph (1.21)(a), the Superintendant shall +notify the company, society, provincial company or for- +eign company that control has been taken at the direction +of the Minister. +Notice — more than 16 days +(1.5) If the Minister is considering whether to exercise +the powers under any of paragraphs (1.21)(b) to (d), the +Superintendent shall notify the company, society, provin- +cial company or foreign company of the action that is +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Section +591 + +Page 382 +being considered and of its right to make written repre- +sentations to the Minister within the time specified in the +notice, not exceeding 10 days after it receives the notice. +Notice — Committee and Review Agency +(1.6) Within 30 days after exercising any of the powers +under subsection (1.21), the Minister shall notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +Objectives of Superintendent +(2) If the Superintendent has control under subsection +(1) or (1.21) of the assets of a company, society, provin- +cial company or foreign company referred to in that sub- +section, the Superintendent may do all things necessary +or expedient to protect the rights and interests of the pol- +icyholders and creditors of the company, society or +provincial company or the policyholders and creditors in +respect of the foreign company’s insurance business in +Canada. +(7) The portion of subsection 679(3) of the Act be- +fore paragraph (a) is replaced by the following: +Powers of Superintendent +(3) If the Superintendent has control under subsection +(1) or (1.21) of the assets of a company, society, provin- +cial company or foreign company referred to in that sub- +section, +592 (1) Subsection 683(1) of the Act is replaced by +the following: +Powers of directors and officers suspended +683 (1) If the Superintendent takes control of a compa- +ny, society or provincial company under subparagraph +679(1)(b)(iii) or paragraph 679(1.21)(d), the powers, du- +ties, functions, rights and privileges of the directors of +the company, society or provincial company and of the +officers of the company, society or provincial company +responsible for its management are suspended. +(2) The portion of subsection 683(2) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 591-592 + +Page 383 +Superintendent to manage company +(2) If the Superintendent takes control of a company, so- +ciety or provincial company under subparagraph +679(1)(b)(iii) or paragraph 679(1.21)(d), the Superinten- +dent shall manage the business and affairs of the compa- +ny, society or provincial company and in so doing the Su- +perintendent +(3) Subsection 683(3) of the Act is replaced by the +following: +Persons to assist +(3) If the Superintendent takes control of a company, so- +ciety or provincial company under subparagraph +679(1)(b)(iii) or paragraph (1.21)(d), or of the assets of a +foreign company under subparagraph 679(1)(b)(i) or (ii) +or paragraph 679(1.21)(b) or (c), the Superintendent may +appoint one or more persons to assist in the management +of the company, society or provincial company or of the +insurance business in Canada of the foreign company. +593 Section 684 of the Act is renumbered as sub- +section 684(1) and is amended by adding the fol- +lowing: +Expiration of control — Minister’s direction +(2) Control by the Superintendent under subsection +679(1.21) of a company, society or provincial company or +of the assets of a company, society or provincial company +or of the assets in Canada of a foreign company together +with its other assets held in Canada under the control of +its chief agent including all amounts received or receiv- +able in respect of its insurance business in Canada ex- +pires on the day on which a notice by the Superintendent +is sent to the directors and officers who conducted the +business and affairs of the company, society or provincial +company, or the chief agent in Canada of the foreign +company, stating that the Minister is of the opinion, on +the recommendation of the Superintendant, that correc- +tive measures have been taken in response to the reasons +related to national security and that the company, society +or provincial company or the foreign company, as the +case may be, can resume control of its business and af- +fairs, assets or its insurance business in Canada, as the +case may be. +594 Paragraphs 684.1(a) to (c) of the Act are re- +placed by the following: +(a) the company, society or provincial company, if the +assets of the company, society or provincial company +are under the control of the Superintendent under +subparagraph 679(1)(b)(i) or (ii) or paragraph +679(1.21)(b) or (c); +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 592-594 + +Page 384 +(b) the insurance business in Canada of the foreign +company, if the assets in Canada of the foreign compa- +ny together with its other assets referred to in sub- +paragraph +679(1)(b)(i) +or +(ii) +or +paragraph +679(1.21)(b) or (c) are under the control of the Super- +intendent under those subparagraphs or paragraphs; +or +(c) the company, society or provincial company, if it is +under the control of the Superintendent under sub- +paragraph 679(1)(b)(iii) or paragraph 679(1.21)(d). +595 The portion of section 685 of the English ver- +sion of the Act before paragraph (a) is replaced +by the following: +Requirement to relinquish control +685 If no action has been taken by the Superintendent +under section 684.1 and, after 30 days following the tak- +ing of control by the Superintendent under subsection +679(1) or (1.21) of a company, society or provincial com- +pany or of the assets of a company, society or provincial +company or of the assets in Canada of a foreign company +together with its other assets held in Canada under the +control of its chief agent including all amounts received +or receivable in respect of its insurance business in +Canada, the Superintendent receives from the board of +directors of the company, society or provincial company +or, in case of a foreign company, its chief agent, a notice +in writing requesting the Superintendent to relinquish +control, the Superintendent shall, not later than 12 days +after receipt of the notice, +596 Subparagraph 686(1)(a)(ii) of the Act is re- +placed by the following: +(ii) exercising control of the assets of a foreign +company under subparagraph 679(1)(b)(i) or (ii) or +paragraph 679(1.21)(b) or (c), +597 Subsections 691(1) and (2) of the English ver- +sion of the Act are replaced by the following: +Expenses payable by company, etc. +691 (1) If the Superintendent has taken control of a +company, society or provincial company under subpara- +graph 679(1)(b)(iii) or paragraph 679(1.21)(d) and the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 594-597 + +Page 385 +control expires or is relinquished under section 684 or +paragraph 685(a), the Superintendent may direct that the +company, society or provincial company be liable for re- +payment of all or part of the expenses resulting from the +taking of control of the company, society or provincial +company and assessed against and paid by other compa- +nies, societies, provincial companies and foreign compa- +nies under section 687, together with any interest in re- +spect of the expenses at any rate that is specified by the +Superintendent. +Expenses payable by foreign company +(2) If the Superintendent has taken control of the assets +of a foreign company under subparagraph 679(1)(b)(i) or +(ii) or paragraph 679(1.21)(b) or (c) and the control ex- +pires or is relinquished under section 684 or paragraph +685(a), the Superintendent may direct that the foreign +company be liable for repayment of all or part of the ex- +penses resulting from the taking of control of the assets +of the foreign company and assessed against and paid by +other companies, societies, foreign companies and +provincial companies under section 687, together with +any interest in respect of the expenses at any rate that is +specified by the Superintendent. +598 The Act is amended by adding the following +after section 701: +Policies and procedures — integrity or security +701.1 An insurance holding company shall establish +and adhere to policies and procedures to protect itself +against threats to its integrity or security, including for- +eign interference. +599 Subsection 997(1) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) determine whether the insurance holding compa- +ny has adequate policies and procedures to protect it- +self against threats to its integrity or security. +600 Subsection 1000(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 597-600 + +Page 386 +Examination of insurance holding companies +1000 (1) The Superintendent, from time to time, shall +make or cause to be made any examination and inquiry +into the business and affairs of any insurance holding +company that the Superintendent considers to be neces- +sary or expedient to determine whether the insurance +holding company is complying with the provisions of this +Act and to ascertain the financial condition of the insur- +ance holding company or to determine whether the in- +surance holding company has adequate policies and pro- +cedures to protect itself against threats to its integrity or +security. +601 Section 1002 of the Act is replaced by the fol- +lowing: +Prudential agreement +1002 The Superintendent may enter into an agreement, +called a “prudential agreement”, with an insurance hold- +ing company for the purposes of implementing any mea- +sure designed to protect the interests of depositors, poli- +cyholders and creditors of any federal financial institu- +tion affiliated with it or establishing adequate policies +and procedures to protect the insurance holding compa- +ny against threats to its integrity or security. +602 Subsections 1003(2) and (3) of the Act are re- +placed by the following: +Directions — policies and procedures +(1.1) If, in the opinion of the Superintendent, an insur- +ance holding company does not have adequate policies +and procedures to protect itself against threats to its in- +tegrity or security, the Superintendent may direct the in- +surance holding company to take any measures that in +the opinion of the Superintendent are necessary to reme- +dy the situation. +Opportunity for representations +(2) Subject to subsection (3), no direction shall be issued +under subsection (1) or (1.1) unless the insurance hold- +ing company is provided with a reasonable opportunity +to make representations in respect of the matter. +Temporary direction +(3) If, in the opinion of the Superintendent, the length of +time required for representations to be made might be +prejudicial to the public interest, the Superintendent may +make a temporary direction with respect to the matters +referred to in paragraphs (1)(a) to (d) or subsection (1.1) +having effect for a period of not more than 15 days. +603 Subsection 1004(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 600-603 + +Page 387 +Court enforcement +1004 (1) If an insurance holding company is contraven- +ing or has failed to comply with a prudential agreement +entered into under section 1002 or a direction of the Su- +perintendent issued under subsection 1003(1), (1.1) or +(3), or is contravening this Act, or has omitted to do any +thing under this Act that it is required to do, the Superin- +tendent may, in addition to any other action that may be +taken under this Act, apply to a court for an order requir- +ing the insurance holding company to comply with the +direction, cease the contravention or do any thing that is +required to be done, and on such application the court +may so order and make any other order it thinks fit. +604 Subsection 1016.2(1) of the Act is replaced by +the following: +Minister — terms, conditions and undertakings +1016.2 (1) In addition to any other action that may be +taken under this Act, the Minister may, in granting an +approval, impose any terms and conditions or require +any undertaking that the Minister considers appropriate, +including any terms, conditions or undertakings speci- +fied by the Superintendent to maintain or improve the +safety and soundness of any financial institution regulat- +ed under an Act of Parliament to which the approval re- +lates or that might be affected by it or to ensure that such +a financial institution has adequate policies and proce- +dures to protect itself against threats to its integrity or se- +curity. +605 Subsection 1016.3(3) of the Act is replaced by +the following: +Representations +(3) Before taking any action under subsection (1) or (2), +the Minister or the Superintendent, as the case may be, +shall give the person concerned a reasonable opportunity +to make representations. +Temporary amendment or suspension +(4) If, in the Minister’s opinion, the length of time re- +quired for representations to be made under subsection +(3) might be prejudicial to the public interest, the Minis- +ter may temporarily suspend or amend any approval +granted by the Minister. +Cessation of effect +(5) A temporary suspension or amendment of an ap- +proval ceases to have effect on the earlier of +(a) the expiry of 30 days after the day on which it takes +effect or of a shorter period that is specified by the +Minister, and +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 603-605 + +Page 388 +(b) if the approval is revoked, suspended or amended +under subsection (1), the day on which the revocation, +suspension or amendment takes effect. +606 The Act is amended by adding the following +after section 1016.3: +Confidential undertaking +1016.31 (1) If, in the Minister’s opinion, the disclosure +of information about an undertaking required under sub- +section 1016.2(1) or 1016.3(1) or (4), or information that +could reveal the existence of the undertaking, could pose +a threat to the integrity or security of the financial insti- +tution to which the undertaking relates or could be inju- +rious to national security, the Minister may specify that +the information is confidential and shall be treated ac- +cordingly. +Prohibition +(2) Despite anything in this Act but subject to subsection +(3), it is prohibited to disclose any confidential informa- +tion referred to in subsection (1) except in accordance +with any terms or conditions that the Minister may speci- +fy in the undertaking. +Notice — Committee and Review Agency +(3) If the Minister specifies under subsection (1) that in- +formation referred to in that subsection is confidential +for reasons related to national security, the Minister +shall, within 30 days after the day on which the undertak- +ing in question is required, notify +(a) the Committee, as defined in section 2 of the Na- +tional Security and Intelligence Committee of Parlia- +mentarians Act; and +(b) the Review Agency, as defined in section 2 of the +National Security and Intelligence Review Agency +Act. +607 Subsection 1020(1) of the Act is replaced by +the following: +Appeal to Federal Court +1020 (1) An appeal lies to the Federal Court from any +direction of the Minister made under subsection 428(7), +432(1), 432.1(1), 954(7) or 956(1). +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Insurance Companies Act +Sections 605-607 + +Page 389 +R.S., c. W-11; 1996, c. 6, s. 134 +Consequential Amendment to the +Winding-up and Restructuring Act +608 (1) The portion of section 10.1 of the Wind- +ing-up and Restructuring Act before paragraph +(e) is replaced by the following: +Other winding-up circumstances +10.1 If the Superintendent has taken control of a finan- +cial institution or of the assets of a financial institution +under any of paragraphs 648(1)(b) or (1.11)(b) to (d) of +the Bank Act, paragraph 442(1)(b) of the Cooperative +Credit Associations Act, any of paragraphs 679(1)(b) or +(1.21)(b) to (d) of the Insurance Companies Act or any of +paragraphs 510(1)(b) or (1.11)(b) to (d) of the Trust and +Loan Companies Act or, in the case of an authorized for- +eign bank, has taken control of its assets under para- +graph 619(1)(b) or (2.1)(b) or (c) of the Bank Act or, in +the case of a foreign insurance company, has taken con- +trol of its assets under subparagraph 679(1)(b)(i) or (ii) +or paragraph 679(1.21)(b) or (c) of the Insurance Compa- +nies Act, a court may make a winding-up order in respect +of the financial institution, authorized foreign bank or in- +surance business in Canada of the foreign insurance +company if the court is of the opinion that for any reason +it is just and equitable that the financial institution, au- +thorized foreign bank or insurance business in Canada of +the foreign insurance company should be wound up or if, +in the case of +(a) a bank to which the Bank Act applies, the control +was taken on a ground referred to in paragraph +648(1.1)(a), (c), (e) or (f) of that Act or for reasons re- +lated to national security; +(a.1) an authorized foreign bank, control of its assets +was taken on a ground referred to in paragraph +619(2)(a), (b), (d) or (f) of the Bank Act or for reasons +related to national security; +(b) a company to which the Trust and Loan Compa- +nies Act applies, the control was taken on a ground re- +ferred to in paragraph 510(1.1)(a), (c), (e) or (f) of that +Act or for reasons related to national security; +(c) an insurance company to which the Insurance +Companies Act applies, other than a foreign insurance +company, the control was taken on a ground referred +to in paragraph 679(1.1)(a), (c), (e) or (f) of that Act or +for reasons related to national security; +(d) a foreign insurance company to which the Insur- +ance Companies Act applies, the control of its assets +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Consequential Amendment to the Winding-up and Restructuring Act +Section +608 + +Page 390 +was taken on a ground referred to in paragraph +679(1.2)(a), (c) or (e) of that Act or for reasons related +to national security; or +(2) Paragraph 10.1(e) of the French version of the +Act is replaced by the following: +e) en raison de l’alinéa 442(1.1)a), c), e) ou f) de la Loi +sur les associations coopératives de crédit, dans le cas +d’une association assujettie au régime de cette loi. +Coming into Force +January 1, 2024 +609 Section 518, subsections 523(1) and (3), sec- +tions 539 and 543, subsections 544(1) and (3) and +556(1) and (3), sections 568, 578, 582 and 583, sub- +sections 585(1) and (3) and section 598 come into +force on January 1, 2024. +DIVISION 34 +R.S., c. C-46 +Criminal Code +Amendments to the Act +610 (1) The definition criminal rate in subsection +347(2) of the Criminal Code is replaced by the fol- +lowing: +criminal rate means an annual percentage rate of inter- +est calculated in accordance with generally accepted ac- +tuarial practices and principles that exceeds 35 per cent +on the credit advanced; (taux criminel) +(2) Subsection 347(4) of the Act is replaced by the +following: +Proof of annual percentage rate +(4) In any proceedings under this section, a certificate of +a Fellow of the Canadian Institute of Actuaries stating +that they have calculated the annual percentage rate of +interest on any credit advanced and setting out the calcu- +lations and the information on which they are based is, in +the absence of evidence to the contrary, proof of the an- +nual percentage rate of interest without proof of the sig- +nature or official character of the person appearing to +have signed the certificate. +611 The Act is amended by adding the following +after section 347: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 33 Legislation Related to Financial Institutions +Consequential Amendment to the Winding-up and Restructuring Act +Sections 608-611 + +Page 391 +Agreement or arrangement +347.01 (1) Section 347 does not apply in respect of +agreements or arrangements provided for by regulation. +Regulations +(2) The Governor in Council may, by regulation, on the +recommendation of the Minister of Justice and after that +Minister’s consultation with the Minister of Finance, pro- +vide for the types of agreements or arrangements in re- +spect of which section 347 does not apply or the criteria +for determining the agreements or arrangements, or the +types of agreements or arrangements, in respect of which +that section does not apply. +612 (1) Subsection 347.1(2) of the Act is amended +by adding the following after paragraph (a): +(a.1) the total cost of borrowing under the agreement +does not exceed the limit fixed by regulation; +(2) Section 347.1 of the Act is amended by adding +the following after subsection (2): +Regulation — limit +(2.1) For the purposes of paragraph (2)(a.1), the Gover- +nor in Council may, by regulation, on the recommenda- +tion of the Minister of Justice and after that Minister’s +consultation with the Minister of Finance, fix the limit. +Clarification +(2.2) If section 347 does not apply to a person by reason +of subsection (2) immediately before a regulation made +under subsection (2.1) comes into force, that section con- +tinues not to apply to the person if the total cost of bor- +rowing under the agreement did not exceed the limit that +applied immediately before the regulation came into +force. +Transitional Provisions +Words and expressions +613 The words and expressions used in sections +614 and 615 have the same meaning as in sections +347 and 347.1 of the Criminal Code. +Subsection 347(1) of Criminal Code +614 For the purposes of subsection 347(1) of the +Criminal Code, the definition criminal rate in sub- +section 347(2) of that Act, as it reads on the day on +which subsection 610(1) comes into force, does +not apply in respect of any receipt of a payment +or partial payment of interest that, on or after +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 34 Criminal Code +Amendments to the Act +Sections 611-614 + +Page 392 +that day, is interest at a criminal rate, if the pay- +ment arises from an agreement or arrangement +to receive interest that was entered into before +that day and the interest that arises from that +agreement or arrangement would not have been +at a criminal rate, as defined in subsection 347(2) +of the Criminal Code, as that subsection 347(2) +read before that day. +Paragraph 347.1(2)(a.1) of Criminal Code +615 Paragraph 347.1(2)(a.1) of the Criminal Code, +as it reads on the day on which subsection 612(1) +comes into force, does not apply to a person who +(a) entered into a payday loan agreement to re- +ceive interest before that day; or +(b) on or after that day, receives any payment +or partial payment of interest, if the payment +arises from a payday loan agreement to re- +ceive interest that was entered into before that +day. +Coming into Force +Order in council +616 Sections 610 to 612 come into force on a day +or days to be fixed by order of the Governor in +Council. +DIVISION 35 +1996, c. 23 +Employment Insurance Act +617 Subparagraph 12(2.3)(a)(i) of the Employ- +ment Insurance Act is replaced by the following: +(i) the date on which a benefit period for the +claimant is established falls within the period be- +ginning on September 26, 2021 and ending on Octo- +ber 26, 2024, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 34 Criminal Code +Transitional Provisions +Sections 614-617 + +Page 393 +DIVISION 36 +1999, c. 33 +Canadian Environmental Protection +Act, 1999 +Amendments to the Act +618 (1) Subsections 272.2(3) and (4) of the Cana- +dian Environmental Protection Act, 1999 are re- +placed by the following: +Compliance units +(3) If a person is convicted of an offence under subsec- +tion (1) by reason of having failed to comply with a provi- +sion that requires the remission or the cancellation of +compliance units described in regulations made under +section 326, the court shall, in addition to any other pun- +ishment that may be imposed under that subsection, +make an order requiring the person to remit or cancel +compliance units of the type and number determined in +accordance with regulations made under subsection (4) +or, if there are no regulations made under subsection (4), +in accordance with subsection (5). In the case of an order +to remit, the court shall specify in the order the name of +the person or entity to whom the compliance units are to +be remitted. +Regulations +(4) The Governor in Council may make regulations pre- +scribing the types of compliance units described in regu- +lations made under section 326 that a person may be re- +quired to remit or cancel in an order made under subsec- +tion (3) and the manner of determining the number of +those compliance units that the person may be required +to remit or cancel. +(2) Subsection 272.2(5) of the English version of +the Act is replaced by the following: +Absence of regulations +(5) If there are no regulations made under subsection +(4), the court shall require the person to remit or cancel +compliance units of a type and in the number that, in the +court’s opinion, the person failed to remit or cancel. +619 Paragraph 322(b) of the Act is replaced by +the following: +(b) compliance units. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 36 Canadian Environmental Protection Act, 1999 +Sections 618-619 + +Page 394 +620 (1) The portion of section 326 of the Act be- +fore paragraph (a) is replaced by the following: +Regulations for compliance units systems +326 The Governor in Council may, in the exercise of a +regulation-making power under section 93, 118, 140, 167, +177 or 209, make regulations respecting systems relating +to compliance units, including regulations providing for, +or imposing requirements respecting, +(2) Paragraph 326(c) of the Act is replaced by the +following: +(c) the description and nature of a compliance unit, +including allowances, credits or coupons; +(3) Paragraph 326(d) of the French version of the +Act is replaced by the following: +d) à des fins de comparaison et de contrôle, le seuil et +le plafond du mécanisme et la façon de les établir; +(4) Paragraph 326(e) of the Act is replaced by the +following: +(e) the conditions related to the creation, distribution, +trade, sale, use, variation or cancellation of a compli- +ance unit; +(5) Paragraph 326(g) of the French version of the +Act is replaced by the following: +g) les conditions d’adhésion et de participation au +mécanisme, et notamment les restrictions d’environ- +nement ou de temps; +621 The portion of section 327 of the Act before +paragraph (a) is replaced by the following: +Ministerial orders +327 Despite any regulation made under section 326, the +Minister may issue an order setting conditions in respect +of the trading or suspend or cancel trading of compliance +units or invalidate any trade of compliance units if the +Ministers are of the opinion that the trade or use of a +compliance unit +622 The Act is amended by adding the following +after section 327: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 36 Canadian Environmental Protection Act, 1999 +Amendments to the Act +Sections 619-622 + +Page 395 +Environmental Economic Instruments Fund +327.1 (1) There is established an account in the ac- +counts of Canada to be called the Environmental Eco- +nomic Instruments Fund, consisting of a sub-account for +each funding program that meets the following condi- +tions: +(a) its purpose is provided for in a regulation made +under section 326 and any of sections 93, 118, 140, 167, +177 and 209; and +(b) it is under the responsibility of the Minister. +Amounts paid into C.R.F. +(2) The amounts received by His Majesty in right of +Canada as contributions to a funding program referred to +in subsection (1) are to be paid into the Consolidated +Revenue Fund and credited to the sub-account for that +program. +Interest +(3) The Minister of Finance shall cause to be credited to +each sub-account an amount representing interest, calcu- +lated in the manner and at the rate determined by the +Governor in Council on the recommendation of that Min- +ister, on the amount standing to the credit of that sub-ac- +count. +Amounts paid out of C.R.F. +(4) On the Minister’s request, one or more amounts not +exceeding in total the amount standing in the sub-ac- +count for a funding program referred to in subsection (1), +including interest, may be paid out of the Consolidated +Revenue Fund for the purpose for which that funding +program was established. The amount of all such pay- +ments is to be charged to that sub-account. +Administration of Fund +(5) The Minister is responsible for the administration of +the Environmental Economic Instruments Fund. +Use of amounts +(6) Amounts credited to a sub-account for a funding pro- +gram referred to in subsection (1) may be used for the +administration of that sub-account. +Designation +(7) The Minister may, by order, designate any person or +class of persons to exercise the powers and perform the +duties and functions set out in subsections (4) and (5). +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 36 Canadian Environmental Protection Act, 1999 +Amendments to the Act +Section +622 + +Page 396 +2005, c. 30, s. 87 +Consequential Amendments to the +Canada Emission Reduction +Incentives Agency Act +623 (1) The definition compliance unit in section 2 +of the Canada Emission Reduction Incentives +Agency Act is repealed. +(2) The definitions eligible domestic credit and eli- +gible Kyoto unit in section 2 of the Act are re- +placed by the following: +eligible domestic credit means a compliance unit that +is of an eligible class designated by order made under +paragraph 3(a). (crédit national admissible) +eligible Kyoto unit means any compliance unit within +the meaning of the Kyoto Protocol that is of an eligible +class designated by order made under paragraph 3(b). +(unité Kyoto admissible) +624 Paragraphs 3(a) and (b) of the Act are re- +placed by the following: +(a) as an eligible class for the purposes of the defini- +tion eligible domestic credit in section 2, any class of +compliance units issued under any program or mea- +sure established under section 322 of the Canadian +Environmental Protection Act, 1999; and +(b) as an eligible class for the purposes of the defini- +tion eligible Kyoto unit in section 2, any class of com- +pliance unit within the meaning of the Kyoto Protocol. +DIVISION 37 +R.S., c. C-3 +Canada Deposit Insurance Corporation +Act +Amendments to the Act +625 The Canada Deposit Insurance Corporation +Act is amended by adding the following after sec- +tion 10: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 36 Canadian Environmental Protection Act, 1999 +Consequential Amendments to the Canada Emission Reduction Incentives Agency Act +Sections 623-625 + +Page 397 +For greater certainty — deposit insurance contracts +10.001 For greater certainty, the Corporation may ad- +minister any contract related to deposit insurance that +the Minister enters into with any entity under section +60.2 of the Financial Administration Act. +626 (1) Paragraph 12(c) of the Act is replaced by +the following: +(c) so much of any one deposit as exceeds the amount +set out in subsection 12.01(1). +(2) Paragraph 12(c) of the Act is replaced by the +following: +(c) so much of any one deposit as exceeds one hun- +dred thousand dollars. +627 The Act is amended by adding the following +after section 12: +Amount +12.01 (1) The amount referred to in paragraph 12(c) is +one hundred thousand dollars, unless the Minister, with +the Governor in Council’s authorization, determines a +greater amount, in which case the amount referred to in +that paragraph is the amount that the Minister deter- +mines. +Stability or efficiency of financial system +(2) The Minister may determine an amount under sub- +section (1) only if, in the Minister’s opinion, it is neces- +sary to promote the stability or maintain the efficiency of +the financial system in Canada. +Consultation +(3) Before determining an amount under subsection (1), +the Minister shall consult the Governor of the Bank of +Canada, the Superintendent, the President and Chief Ex- +ecutive Officer of the Corporation and the Commissioner +of the Financial Consumer Agency of Canada. +Publication in Canada Gazette +(4) As soon as feasible after determining an amount un- +der subsection (1), the Minister shall publish the amount +in the Canada Gazette. +Report +(5) Every month during which the amount referred to in +paragraph 12(c) is the amount that the Minister deter- +mines, the Minister shall publish a report and cause it to +be tabled in each House of Parliament. +628 Section 12.01 of the Act is repealed. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 37 Canada Deposit Insurance Corporation Act +Amendments to the Act +Sections 625-628 + +Page 398 +Review and Report +Review +629 After April 30, 2024, the Minister of Finance +must undertake a review of section 12.01 of the +Canada Deposit Insurance Corporation Act, as +that section reads on April 30, 2024. The Minister +must publish a report on the review. +Coming into Force +April 30, 2024 +630 Subsection 626(2) and section 628 come into +force on April 30, 2024. +DIVISION 38 +Employment Insurance Board of +Appeal +2005, c. 34; 2013, c. 40, s. 205 +Department of Employment and +Social Development Act +631 Section 2 of the Department of Employment +and Social Development Act is amended by +adding the following in alphabetical order: +Board of Appeal means the Employment Insurance +Board of Appeal established under section 43.01. +(Conseil d’appel) +632 The headings “Social Security Tribunal” and +“Establishment and Administration” before sec- +tion 44 of the Act are replaced by the following: +Board of Appeal and Social +Security Tribunal +Board of Appeal +Establishment and Administration +633 The Act is amended by adding the following +before section 44: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 37 Canada Deposit Insurance Corporation Act +Review and Report +Sections 629-633 + +Page 399 +Establishment of Board of Appeal +43.01 The Employment Insurance Board of Appeal is +established. +Appointment — Executive Head +43.02 (1) The Executive Head of the Board of Appeal is +to be appointed by the Governor in Council, on the rec- +ommendation of the Minister after consultation by the +Minister with the Commission, to hold office during plea- +sure on a full-time basis for a renewable term of not more +than five years. +Appointment — regional coordinators +(2) On the recommendation of the Minister after consul- +tation by the Minister with the Commission, the Gover- +nor in Council may appoint not more than six regional +coordinators to hold office during pleasure on a full-time +or part-time basis for a renewable term of not more than +five years that will ensure, to the extent possible, the end +in any one year of the terms of office of not more than +one half of the regional coordinators. +Diversity +(3) Recommendations under subsection (2) are to be +made having regard to the importance of having regional +coordinators who are representative of the diversity of +Canadian society. +Composition +43.03 (1) The Board of Appeal consists of the Executive +Head, the regional coordinators and the following mem- +bers: +(a) members to be appointed by the Governor in +Council, on the recommendation of the Minister after +consultation by the Minister with the Commission, to +hold office during pleasure on a part-time basis for a +renewable term of not more than five years; +(b) members to be appointed by the Commission to +hold office during pleasure on a part-time basis for a +renewable term of not more than five years, each of +whom must be an employer, within the meaning of +subsection 2(1) of the Employment Insurance Act, or, +at the time of the appointment, a representative of +such employers; and +(c) members to be appointed by the Commission to +hold office during pleasure on a part-time basis for a +renewable term of not more than five years, each of +whom must be an insured person, within the mean- +ing of subsection 2(1) of the Employment Insurance +Act, or, at the time of the appointment, a representa- +tive of such insured persons. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +633 + +Page 400 +Terms of members +(2) Members are to be appointed for terms that will en- +sure, to the extent possible, the end in any one year of the +terms of office of not more than one half of the members +appointed under each of paragraphs (1)(a) to (c). +Equal number +(3) To the extent possible, an equal number of members +is to be appointed under each of paragraphs (1)(a) to (c). +Regional representation and diversity +(4) Recommendations under paragraph (1)(a) and ap- +pointments under paragraphs (1)(b) and (c) are to be +made having regard to the importance of regional repre- +sentation in the membership of the Board of Appeal as +well as the importance of having members who are repre- +sentative of the diversity of Canadian society. +Completion of ongoing matters +(5) A person who ceases to be a member for any reason +other than removal may, at the request of the Executive +Head, within 12 weeks after ceasing to be a member, car- +ry out and complete any duties and functions that they +would otherwise have had in connection with any matter +that came before the Board of Appeal while they were +still a member and in respect of which there was any pro- +ceeding in which they participated as a member. For that +purpose, the person is deemed to be a member. +Executive Head +43.04 (1) The Executive Head has supervision over and +direction of the day-to-day work of the Board of Appeal. +In particular, the Executive Head is responsible for the +management of the regional coordinators and the mem- +bers of the Board of Appeal, including providing them +with training and guidance with respect to their duties +and functions and evaluating their performance. +Report on overall performance +(2) The Executive Head is to report regularly to the Com- +mission on the overall performance of the Board of Ap- +peal. +Regional coordinators +(3) Regional coordinators assist the Executive Head and +perform any duties and functions that the Executive +Head may assign. +Delegation — regional coordinators +(4) The Executive Head may delegate to any regional co- +ordinator any of the Executive Head’s powers, duties or +functions, except the power to delegate under this +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +633 + +Page 401 +subsection, the duty to report under subsection (2), the +duty to select members under subsection 43.05(1) and the +duty to select a regional coordinator under subsection +43.05(2). +Members assigned to region +(5) The Executive Head is to assign each member of the +Board of Appeal to a particular region to hear appeals in +that region, taking into account the member’s ordinary +place of residence. However, a member may be selected +to hear appeals in other regions for operational reasons. +Absence — Executive Head +(6) In the event of the absence or incapacity of the Exec- +utive Head or a vacancy in that office, the Chairperson of +the Commission may authorize a person to act as Execu- +tive Head, on any terms and conditions that the Chair- +person may specify, but no person so authorized has au- +thority to act for a term of more than 90 days without the +Governor in Council’s approval given on the recommen- +dation of the Minister after consultation by the Minister +with the Commission. +Board of Appeal hearings — three-member panels +43.05 (1) An appeal to the Board of Appeal is to be +heard before a panel of three members selected by the +Executive Head. One member, who is to be the presiding +member of the panel, is to be selected from among the +members referred to in paragraph 43.03(1)(a), one mem- +ber is to be selected from among the members referred to +in paragraph 43.03(1)(b) and one member is to be select- +ed from among the members referred to in paragraph +43.03(1)(c). +Determination of regional coordinator +(2) The Executive Head is to select a regional coordina- +tor to +(a) determine if an extension of time to bring an ap- +peal to the Board of Appeal should be granted; +(b) determine if an appeal before the Board of Appeal +has been abandoned; or +(c) hear an application to reopen an appeal that has +been determined to be abandoned. +Delegation — employees of Department +(3) The Executive Head may delegate to any employees +of the Department, referred to in section 43.08, the duty +to select members under subsection (1) and the duty to +select a regional coordinator under subsection (2). +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +633 + +Page 402 +Remuneration +43.06 (1) The Executive Head, the regional coordina- +tors and the members of the Board of Appeal are to be +paid the remuneration fixed by the Governor in Council. +Expenses — Executive Head +(2) The Executive Head is entitled to be paid, in accor- +dance with Treasury Board directives, reasonable travel +and living expenses incurred by the Executive Head while +absent from the Executive Head’s ordinary place of work +in the course of performing the Executive Head’s duties +and functions. +Expenses — full-time regional coordinators +(3) Each full-time regional coordinator is entitled to be +paid, in accordance with Treasury Board directives, rea- +sonable travel and living expenses incurred by them +while absent from their ordinary place of work in the +course of performing their duties and functions as a re- +gional coordinator. +Expenses — part-time regional coordinators and +members +(4) Each part-time regional coordinator and each mem- +ber of the Board of Appeal is entitled to be paid, in accor- +dance with Treasury Board directives, reasonable travel +and living expenses incurred by them while absent from +their ordinary place of residence in the course of per- +forming their duties and functions as a regional coordi- +nator or a member of the Board of Appeal, as the case +may be. +Public Service Superannuation Act +43.07 (1) The Executive Head and the full-time regional +coordinators are deemed to be employed in the public +service for the purposes of the Public Service Superannu- +ation Act. +Other benefits +(2) The Executive Head, the regional coordinators and +the members of the Board of Appeal are deemed to be +employees for the purposes of the Government Employ- +ees Compensation Act and to be employed in the federal +public administration for the purposes of regulations +made under section 9 of the Aeronautics Act. +Employees, services and facilities +43.08 The Minister is responsible for providing the +Board of Appeal with the employees of the Department, +the support services and the facilities that are needed by +the Board of Appeal to exercise its powers and perform +its duties and functions. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +633 + +Page 403 +Immunity +43.09 No civil proceedings lie against the Executive +Head, any regional coordinator or any member of the +Board of Appeal for anything done or said in good faith +in the exercise or purported exercise of a power or in the +performance or purported performance of a duty or func- +tion of the Board of Appeal. +Competence and compellability +43.1 The Executive Head, the regional coordinators and +the members of the Board of Appeal are not competent +or compellable to appear as a witness in any civil pro- +ceedings in respect of any matter coming to their knowl- +edge in the course of the exercise of a power or in the +performance of a duty or function of the Board of Appeal. +Social Security Tribunal +Establishment and Administration +634 The Act is amended by adding the following +after section 43.1: +Appeal to Board of Appeal +Appeal — time limit +43.11 (1) An appeal of a decision made under section +112 of the Employment Insurance Act must be brought +to the Board of Appeal in the prescribed form and man- +ner and within 30 days after the day on which the deci- +sion is communicated to the appellant. +Extension +(2) The Board of Appeal may allow further time within +which an appeal is to be brought, but in no case may an +appeal be brought more than one year after the day on +which the decision is communicated to the appellant. +Decision in writing +(3) The Board of Appeal must give a decision made un- +der subsection (2) in writing and a copy of the decision +must be sent to the appellant, the Commission and any +other party. +Constitutional questions +43.12 The Board of Appeal may not consider any ques- +tion of constitutional law. +Decision +43.13 (1) The Board of Appeal may dismiss the appeal +or confirm, rescind or vary a decision of the Commission +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 633-634 + +Page 404 +in whole or in part or give the decision that the Commis- +sion should have given. +Decision in writing with reasons +(2) The Board of Appeal must give a decision made un- +der subsection (1) in writing, with reasons, and send +copies of the decision and reasons to the appellant, the +Commission and any other party. +Time limits +43.14 The Executive Head may, in any particular case +for special reasons, extend the time within which the +Board of Appeal is required by regulation to make a deci- +sion under subsection 43.13(1). +Expenses and allowances +43.15 Any party who is required to attend a hearing +may, if the Executive Head considers it warranted in any +particular case for any reasons provided for in the regula- +tions, be reimbursed for their travel or living expenses up +to the amounts determined by the Treasury Board, or be +paid any allowance, including compensation for lost re- +muneration, in accordance with the rates fixed by the +Treasury Board. +Appeal — region +43.16 (1) An appeal is to be heard in the appellant’s re- +gion, except in the circumstances provided for in the reg- +ulations. +Appeal — persons present +(2) An appeal is to be heard in the presence of the parties +or their counsel or agents, except in the circumstances +provided for in the regulations. +Hearings in private +(3) All or part of a Board of Appeal hearing may be held +in private in the circumstances provided for in the regu- +lations. +Representation of party +43.17 A party may, at their own expense, be represented +by a representative of their choice. +Powers of Board of Appeal +43.18 (1) Subject to section 43.12, the Board of Appeal +may decide any question of law or fact that is necessary +for the disposition of any application made or appeal +brought under this Act. +Employment Insurance Act +(2) If a question specified in section 90 of the Employ- +ment Insurance Act arises in the consideration of an +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +634 + +Page 405 +application or in an appeal, it must be determined by an +authorized officer of the Canada Revenue Agency, as pro- +vided by that section. +Abandonment of appeals +43.19 (1) The Board of Appeal may determine that an +appeal before it has been abandoned if it has failed to +contact the appellant despite reasonable efforts having +been made to do so or if the appellant fails to communi- +cate with it on being requested to do so. +Reopening abandoned appeals +(2) The Board of Appeal, on application, may reopen an +appeal it has determined to be abandoned if it is satisfied +that +(a) in making the determination, it failed to observe a +principle of natural justice; or +(b) the appellant’s failure to communicate with it was +due to circumstances beyond the appellant’s control +and the application was made within 30 days after the +day on which those circumstances were resolved. +Decision in writing +(3) The Board of Appeal must give a decision made un- +der subsection (1) or (2) in writing and a copy of the deci- +sion must be sent to the appellant, the Commission and +any other party. +635 Subsection 44(2) of the Act is repealed. +636 Subsection 45(2) of the Act is replaced by the +following: +Chairperson and Vice-chairpersons +(2) The Governor in Council designates one of the full- +time members to hold office as the Chairperson and two +full-time members to hold office as Vice-chairpersons, +one of whom is responsible for the Appeal Division and +one of whom is responsible for the General Division. +637 Subsections 46(2) and (3) of the Act are re- +placed by the following: +Members +(2) Each member exercises any powers and performs any +duties and functions that the Vice-chairperson who is re- +sponsible for the Division for which they hear matters +may assign. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 634-637 + +Page 406 +Assignment +(3) The Chairperson may assign members to hear mat- +ters in the Appeal Division or the General Division. +638 Section 47 of the Act is repealed. +639 Subsection 51(2) of the Act is replaced by the +following: +Absence — other +(2) If subsection (1) does not apply owing to the absence +or incapacity of the Vice-chairperson of the Appeal Divi- +sion, or if the office of Vice-chairperson of the Appeal Di- +vision is vacant, the Minister may authorize the Vice- +chairperson of the General Division to act as Chairperson +and that Vice-chairperson may exercise all the powers +and perform all the duties and functions of the Chairper- +son. +640 The heading “Organization of Tribunal” be- +fore section 52 of the Act is repealed. +641 Subsection 52(1) of the Act is replaced by the +following: +Appeal — time limit +52 (1) An appeal of a decision must be brought to the +General Division in the prescribed form and manner and +within 90 days after the day on which the decision is +communicated to the appellant. +642 Section 54 of the Act is replaced by the fol- +lowing: +Decision +54 (1) The General Division may dismiss the appeal or +confirm, rescind or vary a decision of the Minister in +whole or in part or give the decision that the Minister +should have given. +Reasons +(2) The General Division may give a decision orally or in +writing and must give reasons. Copies of the decision and +reasons, written or, in the case of an oral decision and +reasons, reduced to writing, must be sent to the appel- +lant, the Minister and any other party. +643 The heading before section 55 of the Act is +replaced by the following: +Appeal to Tribunal — Appeal +Division +Decisions of Board of Appeal +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 637-643 + +Page 407 +644 The Act is amended by adding the following +before section 55: +Appeal +54.1 Any decision of the Board of Appeal may be ap- +pealed to the Appeal Division by any person who is the +subject of the decision and any other prescribed person. +Appeal — time limit +54.2 (1) The appeal must be brought to the Appeal Divi- +sion in the prescribed form and manner and within 30 +days after the day on which the decision and reasons are +communicated in writing to the appellant. +Extension +(2) The Appeal Division may allow further time within +which an appeal is to be brought, but in no case may an +appeal be brought more than one year after the day on +which the decision and reasons are communicated in +writing to the appellant. +Grounds of appeal +54.3 The only grounds of appeal of a decision made by +the Board of Appeal are that +(a) the Board of Appeal failed to observe a principle of +natural justice or otherwise acted beyond or refused to +exercise its jurisdiction; +(b) the Board of Appeal erred in law in making its de- +cision, whether or not the error appears on the face of +the record; +(c) the Board of Appeal based its decision on an erro- +neous finding of fact that it made in a perverse or +capricious manner or without regard for the material +before it; or +(d) a question of constitutional law remains to be de- +termined. +New evidence — constitutional questions +54.4 If an appeal to the Appeal Division of a decision of +the Board of Appeal is in respect of a question of consti- +tutional law, the Appeal Division may hear new evidence +in relation to the question. +Decision +54.5 (1) The Appeal Division may dismiss the appeal, +give the decision that the Board of Appeal should have +given, refer the matter back to the Board of Appeal for re- +consideration in accordance with any directions that the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Section +644 + +Page 408 +Appeal Division considers appropriate or confirm, re- +scind or vary the decision of the Board of Appeal in whole +or in part. The Appeal Division may make a decision on a +question of constitutional law. +Reasons +(2) The Appeal Division must give its decision in writing, +with reasons, and send copies of the decision and reasons +to the appellant and any other party. +Decisions of General Division +645 Sections 56 and 57 of the Act are replaced by +the following: +Leave +56 An appeal to the Appeal Division of a decision made +by the Income Security Section may only be brought if +leave to appeal is granted. +Appeal — Employment Insurance Section +57 (1) An appeal of a decision made by the Employment +Insurance Section must be brought to the Appeal Divi- +sion in the prescribed form and manner and within 30 +days after the day on which the decision and reasons are +communicated in writing to the appellant. +Appeal — Income Security Section +(1.1) An application for leave to appeal a decision made +by the Income Security Section must be made to the Ap- +peal Division in the prescribed form and manner and +within 90 days after the day on which the decision and +reasons are communicated in writing to the appellant. +Extension +(2) The Appeal Division may allow further time within +which an appeal is to be brought or an application for +leave to appeal is to be made, but in no case may an ap- +peal be brought or an application be made more than one +year after the day on which the decision and reasons are +communicated in writing to the appellant. +646 Sections 56 and 57 of the Act are replaced by +the following: +Leave +56 An appeal to the Appeal Division of a decision made +by the General Division may only be brought if leave to +appeal is granted. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 644-646 + +Page 409 +Appeal — General Division +57 (1) An application for leave to appeal a decision +made by the General Division must be made to the Ap- +peal Division in the prescribed form and manner and +within 90 days after the day on which the decision and +reasons are communicated in writing to the appellant. +Extension +(2) The Appeal Division may allow further time within +which an application for leave to appeal is to be made, +but in no case may an application be made more than +one year after the day on which the decision and reasons +are communicated in writing to the appellant. +647 (1) Subsection 58(1) of the Act is repealed. +(2) Subsection 58(2) of the Act is repealed. +648 Section 58.1 of the Act is replaced by the fol- +lowing: +Leave to appeal — General Division +58.1 Leave to appeal a decision made by the General Di- +vision is to be granted if the application for leave to ap- +peal +(a) raises an arguable case that the General Division +failed to observe a principle of natural justice or other- +wise acted beyond or refused to exercise its jurisdic- +tion; +(b) raises an arguable case that the General Division +erred in law, in fact or in mixed law and fact, in mak- +ing its decision; or +(c) sets out evidence that was not presented to the +General Division. +649 (1) Subsection 58.2(1) of the Act is replaced +by the following: +Decision — leave to appeal +58.2 (1) The Appeal Division must either grant or refuse +leave to appeal a decision made by the Income Security +Section. +(2) Subsection 58.2(1) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 646-649 + +Page 410 +Decision — leave to appeal +58.2 (1) The Appeal Division must either grant or refuse +leave to appeal a decision made by the General Division. +650 Section 58.3 of the Act is replaced by the fol- +lowing: +Hearing de novo — General Division +58.3 An appeal to the Appeal Division of a decision +made by the General Division is to be heard and deter- +mined as a new proceeding. +651 (1) Subsection 59(1) of the Act is replaced by +the following: +Decision +59 (1) The Appeal Division may dismiss the appeal, give +the decision that the General Division should have given +or confirm, rescind or vary the decision of the General +Division in whole or in part. In the case of an appeal of a +decision made by the Employment Insurance Section, the +Appeal Division may also refer the matter back to the +Board of Appeal for reconsideration in accordance with +any directions that the Appeal Division considers appro- +priate. +(2) Subsection 59(1) of the Act is replaced by the +following: +Decision +59 (1) The Appeal Division may dismiss the appeal, give +the decision that the General Division should have given +or confirm, rescind or vary the decision of the General +Division in whole or in part. +652 Section 67 of the Act is replaced by the fol- +lowing: +Time limits +67 The Chairperson or a Vice-chairperson may, in any +particular case for special reasons, extend the time within +which the Tribunal is required by regulation to make a +decision under subsections 54(1), 54.5(1), 58.2(1) and +59(1). +653 The Act is amended by adding the following +after section 68: +Access to documents and information by Appeal +Division +68.01 On the request of the Appeal Division, the Board +of Appeal must provide the Appeal Division with any +documents and information that are necessary for the +Appeal Division to decide an application or appeal. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 649-653 + +Page 411 +654 The Act is amended by adding the following +before section 69: +Commission +68.2 The Commission may, with the approval of the +Governor in Council, make regulations with regard to the +Board of Appeal respecting +(a) the quorum for a panel referred to in subsection +43.05(1); +(b) the appointment process for and conflicts of inter- +est of members of the Board of Appeal referred to in +paragraphs 43.03(1)(b) and (c); +(c) the circumstances in which a hearing may be held +in private; +(d) the procedure to be followed on applications made +or appeals brought to the Board of Appeal; +(e) the circumstances under which information is +deemed to have been communicated or received; +(f) the time within which the Board of Appeal must +make a decision under subsection 43.13(1); +(g) any special reasons for the purposes of section +43.14; +(h) any reasons for the purposes of section 43.15; +(i) the power to exclude any person from a hearing +when oral evidence concerning a circumstance of sex- +ual or other harassment is being given; +(j) the form and manner that is to be prescribed for +the purposes of subsection 43.11(1); +(k) regions for the purposes of subsections 43.04(5) +and 43.16(1); +(l) the circumstances for the purposes of subsection +43.16(1); and +(m) the circumstances for the purposes of subsection +43.16(2). +655 (1) Paragraph 69(c) of the Act is replaced by +the following: +(c) the time within which the Tribunal must make a +decision under subsections 54(1), 54.5(1), 58.2(1) and +59(1); +(2) Paragraph 69(f) of the Act is replaced by the +following: +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 654-655 + +Page 412 +(f) anything that is to be prescribed by subsection +52(1), section 54.1, subsection 54.2(1), section 55 and +subsections 57(1) and (1.1). +(3) Paragraph 69(f) of the Act is replaced by the +following: +(f) anything that is to be prescribed by subsection +52(1), section 54.1, subsection 54.2(1), section 55 and +subsection 57(1). +Consequential Amendments +R.S, c. F-7; 2002, c. 8, s. 14 +Federal Courts Act +656 Paragraph 28(1)(g.1) of the Federal Courts +Act is replaced by the following: +(g.1) the Appeal Division of the Social Security Tri- +bunal established under section 44 of the Department +of Employment and Social Development Act, unless +the decision is made under subsection 54.2(2) or 57(2) +or section 58.2 of that Act or relates to an appeal re- +specting a decision relating to further time to make a +request under subsection 43.11(2) or 52(2) of that Act, +section 81 of the Canada Pension Plan, section 27.1 of +the Old Age Security Act or section 112 of the Employ- +ment Insurance Act; +R.S., c. L-1 +Labour Adjustment Benefits Act +657 (1) The definition Social Security Tribunal in +subsection 2(1) of the Labour Adjustment Bene- +fits Act is repealed. +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +Employment Insurance Board of Appeal means the +Employment Insurance Board of Appeal established un- +der section 43.01 of the Department of Employment and +Social Development Act. (Conseil d’appel en assu- +rance-emploi) +658 Subsections 13(6) and (7) of the Act are re- +placed by the following: +Reference to Employment Insurance Board of Appeal +(6) The Commission may at any time within 14 days after +receiving an application under subsection (1) refer the +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Department of Employment and Social Development Act +Sections 655-658 + +Page 413 +application or a question arising from it to the Employ- +ment Insurance Board of Appeal for a decision on it. +Proceedings before Employment Insurance Board of +Appeal +(7) If an application or question is referred to the Em- +ployment Insurance Board of Appeal under subsection +(6), the Employment Insurance Board of Appeal must +conduct its proceedings in respect of that application or +question in accordance with the procedure for appeals +under the Department of Employment and Social Devel- +opment Act. +659 Subsection 31(2) of the Act is replaced by the +following: +Appeal of Commission decision +(2) Any person may, at any time within 30 days after the +day a decision of the Commission under this Act, other +than subsection 14(2) or (3), is communicated to them, or +within any further time that the Commission may in any +particular case for special reason allow, appeal to the +Employment Insurance Board of Appeal. +R.S., c. 1 (5th Supp.) +Income Tax Act +660 Subparagraph 56(1)(l)(ii) of the Income Tax +Act is replaced by the following: +(ii) reimbursement of costs incurred in relation to a +decision of the Canada Employment Insurance +Commission under the Employment Insurance Act +or to an appeal of such a decision to the Social Se- +curity Tribunal or the Employment Insurance +Board of Appeal under the Department of Employ- +ment and Social Development Act, +661 Subparagraph 60(o)(ii) of the Act is replaced +by the following: +(ii) a decision of the Canada Employment Insur- +ance Commission under the Employment Insur- +ance Act or to an appeal of such a decision to the +Social Security Tribunal or the Employment Insur- +ance Board of Appeal under the Department of Em- +ployment and Social Development Act, +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Consequential Amendments +Sections 658-661 + +Page 414 +1996, c. 23 +Employment Insurance Act +662 Section 113 of the Employment Insurance +Act is replaced by the following: +Appeal to Employment Insurance Board of Appeal +113 A party who is dissatisfied with a decision of the +Commission made under section 112, including a deci- +sion in relation to further time to make a request, may +appeal the decision to the Employment Insurance Board +of Appeal established under section 43.01 of the Depart- +ment of Employment and Social Development Act. +663 (1) Subsection 114(1) of the Act is replaced by +the following: +Payment of benefit pending appeal +114 (1) If a claim for benefits is allowed by the General +Division of the Social Security Tribunal established under +section 44 of the Department of Employment and Social +Development Act or the Employment Insurance Board of +Appeal established under section 43.01 of that Act, bene- +fits are payable in accordance with the decision of the +Tribunal or the Employment Insurance Board of Appeal, +as the case may be, even though an appeal is pending, +and any benefits paid under this section after the deci- +sion of the Tribunal or the Employment Insurance Board +of Appeal, as the case may be, are to be treated as having +been duly paid and are not recoverable from the +claimant, even if the final determination of the question +is adverse to the claimant. +(2) Subsection 114(1) of the Act is replaced by the +following: +Payment of benefit pending appeal +114 (1) If a claim for benefits is allowed by the Employ- +ment Insurance Board of Appeal established under sec- +tion 43.01 of the Department of Employment and Social +Development Act, benefits are payable in accordance +with the decision of the Employment Insurance Board of +Appeal even though an appeal is pending, and any bene- +fits paid under this section after the decision of the Em- +ployment Insurance Board of Appeal are to be treated as +having been duly paid and are not recoverable from the +claimant, even if the final determination of the question +is adverse to the claimant. +(3) Paragraph 114(2)(a) of the Act is replaced by +the following: +(a) if the appeal to the Appeal Division of the Social +Security Tribunal was brought within 21 days after the +day on which the decision of the General Division of +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Consequential Amendments +Sections 662-663 + +Page 415 +the Social Security Tribunal or the Employment Insur- +ance Board of Appeal, as the case may be, was given +and on the ground that the claimant ought to be disen- +titled under section 36; and +(4) Paragraph 114(2)(a) of the Act is replaced by +the following: +(a) if the appeal to the Appeal Division of the Social +Security Tribunal was brought within 21 days after the +day on which the decision of the Employment Insur- +ance Board of Appeal was given and on the ground +that the claimant ought to be disentitled under section +36; and +Transitional Provisions +Definitions +664 The following definitions apply in this sec- +tion and sections 665 to 678. +Appeal Division means the Appeal Division of the +Tribunal. (division d’appel) +Board of Appeal means the Employment Insur- +ance Board of Appeal established under section +43.01 of the Department of Employment and So- +cial Development Act. (Conseil d’appel) +Employment Insurance Section means the Employ- +ment Insurance Section of the General Division. +(section de l’assurance-emploi) +General Division means, except for the purposes +of subsections 665(2) and 667(2), the General Divi- +sion referred to in section 44 of the Department +of Employment and Social Development Act, as +it reads on the day on which this section comes +into force. (division générale) +Tribunal means the Social Security Tribunal es- +tablished under section 44 of the Department of +Employment and Social Development Act. (Tri- +bunal) +Part-time members +665 (1) Part-time members of the Tribunal who, +immediately before the day on which section 635 +comes into force, are assigned to hear matters in +the Employment Insurance Section become part- +time members of the Board of Appeal on that +day. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Consequential Amendments +Sections 663-665 + +Page 416 +Full-time members +(2) Full-time members of the Tribunal who, im- +mediately before the day on which section 635 +comes into force, are assigned to hear matters in +the Employment Insurance Section are assigned +to hear matters in the General Division on that +day. +Vice-chairperson +(3) The Vice-chairperson of the Tribunal who, +immediately before the day on which section 635 +comes into force, is responsible for the Employ- +ment Insurance Section becomes a full-time re- +gional coordinator of the Board of Appeal on that +day. +Power of Governor in Council +(4) On the recommendation of the Minister of +Employment and Social Development made after +that Minister has consulted with the Chairperson +of the Tribunal and the Executive Head of the +Board of Appeal, the Governor in Council may +make an order specifying that, on a day that is +specified in the order and that is before the day +on which section 635 comes into force, +(a) the Vice-chairperson who is responsible for +the Employment Insurance Section becomes a +full-time regional coordinator of the Board of +Appeal; and +(b) a part-time member of the Tribunal who is +assigned to hear matters in the Employment +Insurance Section becomes a part-time mem- +ber of the Board of Appeal. +Members of Board of Appeal +666 (1) Each member of the Board of Appeal re- +ferred to in subsection 665(1) or paragraph +665(4)(b) +(a) on becoming a member, ceases to be a +member of the Tribunal; +(b) subject to paragraph (d), continues in of- +fice for the remainder of the term for which +they were appointed as a member of the Tri- +bunal; +(c) for that term, is deemed to be appointed +under paragraph 43.03(1)(a) of the Department +of Employment and Social Development Act; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Transitional Provisions +Sections 665-666 + +Page 417 +(d) despite paragraph 43.03(1)(a) of that Act, +holds office during good behaviour for that +term and may be removed for cause by the +Governor in Council at any time during that +term; and +(e) on the expiry of that term, is eligible to be +reappointed under that paragraph 43.03(1)(a) +to hold office at pleasure. +Regional coordinator of Board of Appeal +(2) The regional coordinator of the Board of Ap- +peal referred to in subsection 665(3) or paragraph +665(4)(a) +(a) on becoming a regional coordinator, ceases +to be a member of the Tribunal; +(b) subject to paragraph (d), continues in of- +fice for the remainder of the term for which +they were appointed as a member of the Tri- +bunal; +(c) for that term, is deemed to be appointed +under subsection 43.02(2) of the Department of +Employment and Social Development Act; +(d) despite subsection 43.02(2) of that Act, holds +office during good behaviour for that term and +may be removed for cause by the Governor in +Council at any time during that term; and +(e) on the expiry of that term, is eligible to be +reappointed under that subsection 43.02(2) to +hold office at pleasure. +Part-time members — remuneration +(3) On becoming a part-time member of the +Board of Appeal and for the remainder of the +term referred to in paragraph (1)(b), a former +part-time member of the Tribunal who was as- +signed to hear matters in the Employment Insur- +ance Section is entitled to remuneration that is +no less than the remuneration that they received +as a part-time member of the Tribunal. +Vice-chairperson — remuneration +(4) On becoming a regional coordinator of the +Board of Appeal and for the remainder of the +term referred to in paragraph (2)(b), a former +Vice-chairperson of the Tribunal who was re- +sponsible for the Employment Insurance Section +is entitled to the same remuneration as they re- +ceived as Vice-chairperson. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Transitional Provisions +Section +666 + +Page 418 +No compensation +667 (1) Despite the provisions of any contract, +agreement or order, no former member of the +General Division, including the former Vice- +chairperson responsible for the Employment In- +surance Section, has any right to claim or receive +any compensation, damages, indemnity or other +form of relief from His Majesty in right of +Canada or from any employee or agent of His +Majesty for ceasing to hold office in the Tribunal, +or for the abolition of that office, by the opera- +tion of this Division. +No compensation — full-time members +(2) Despite the provisions of any contract, agree- +ment or order, no full-time member of the Tri- +bunal who was assigned to hear matters in the +Employment Insurance Section has any right to +claim or receive any compensation, damages, in- +demnity or other form of relief from His Majesty +in right of Canada or from any employee or agent +of His Majesty for being assigned to hear matters +in the General Division by the operation of this +Division. +Application for leave to appeal +668 If an application for leave to appeal a deci- +sion made by the Employment Insurance Section +is ongoing before the Appeal Division immediate- +ly before the day on which section 634 comes into +force, the application for leave to appeal becomes +a notice of appeal on that day. The notice of ap- +peal is deemed to have been filed on the day on +which the application for leave to appeal was +filed. +Appeal of Employment Insurance Section decision +669 Any decision made by the Employment In- +surance Section before the day on which section +635 comes into force may be appealed to the Ap- +peal Division and sections 55, 57, 58 and 59 of the +Department of Employment and Social Develop- +ment Act, as those sections read on the day on +which section 634 comes into force, apply in re- +spect of the appeal. +Ongoing appeal of Employment Insurance Section +decision +670 An appeal of a decision made by the Employ- +ment Insurance Section that is ongoing before +the Appeal Division immediately before the day +on which section 635 comes into force is to be +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Transitional Provisions +Sections 667-670 + +Page 419 +dealt with in accordance with sections 57, 58 and +59 of the Department of Employment and Social +Development Act, as those sections read on the +day on which section 634 comes into force. +Question of constitutional law +671 The Appeal Division is not authorized under +subsection 59(1) of the Department of Employ- +ment and Social Development Act, as it read on +the day on which section 634 comes into force, to +refer a question of constitutional law back to the +Board of Appeal for reconsideration. +Ongoing appeal before Employment Insurance +Section +672 An appeal that is ongoing before the Em- +ployment Insurance Section immediately before +the day on which section 635 comes into force is +deemed to be an appeal before the Board of Ap- +peal under subsection 43.11(1) of the Department +of Employment and Social Development Act on +that day. +Board of Appeal access to documents and information +673 The Board of Appeal is entitled to access any +documents and information of the Tribunal that +are necessary for the Board of Appeal to decide +an application or appeal. +Transfer of documents and information +674 The Tribunal must transfer to the Board of +Appeal any documents and information that re- +late to appeals referred to in section 672. +Section 53 of Department of Employment and Social +Development Act +675 Despite section 240 of the Budget Implemen- +tation Act, 2021, No. 1, if, on an appeal of a deci- +sion made by the Employment Insurance Section +under section 53 of the Department of Employ- +ment and Social Development Act, as it read im- +mediately before the day on which Division 20 of +the Budget Implementation Act, 2021, No. 1 +comes into force, the Appeal Division decides to +refer a matter back to the Employment Insur- +ance Section for reconsideration, the Appeal Di- +vision must refer the matter back to the Board of +Appeal for reconsideration. +Section 241 of Budget Implementation Act, 2021, No. +1 +676 (1) Section 241 of the Budget Implementa- +tion Act, 2021, No. 1 does not apply in respect of a +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Transitional Provisions +Sections 670-676 + +Page 420 +decision in relation to the Employment Insur- +ance Act under section 66 of the Department of +Employment and Social Development Act, as it +read immediately before the day on which Divi- +sion 20 of the Budget Implementation Act, 2021, +No. 1 comes into force, or in respect of an appli- +cation under that section 66 in relation to the Em- +ployment Insurance Act that is ongoing immedi- +ately before the day on which section 634 comes +into force. +Section 66 of Department of Employment and Social +Development Act +(2) Any matter relating to a decision or an appli- +cation referred to in subsection (1) is to be dealt +with in accordance with section 66 of the Depart- +ment of Employment and Social Development +Act, as it read immediately before the day on +which Division 20 of the Budget Implementation +Act, 2021, No. 1 comes into force. +Employment Insurance Act +677 Subsections 114(1) and (2) of the Employ- +ment Insurance Act, as those subsections read +on the day on which section 634 comes into force, +continue to apply in relation to a claim for bene- +fits that is allowed by the General Division before +the day on which section 635 comes into force. +Labour Adjustment Benefits Act +678 (1) Subsection 13(7) of the Labour Adjust- +ment Benefits Act, as it read immediately before +the day on which section 634 comes into force, +continues to apply — until the day on which sec- +tion 635 comes into force — in respect of an appli- +cation or a question that was referred to the Gen- +eral Division under subsection 13(6) of that Act +before the day on which section 634 comes into +force. +Ongoing application or question +(2) An application or a question that was referred +to the General Division under subsection 13(6) of +the Labour Adjustment Benefits Act and that is +ongoing immediately before the day on which +section 635 comes into force is deemed to be an +application or a question referred to the Board of +Appeal on that day. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Transitional Provisions +Sections 676-678 + +Page 421 +Coming into Force +Order in council +679 (1) Sections 634 and 643 to 645, subsections +647(2), 649(1) and 651(1), sections 652 and 653, sub- +sections 655(1) and (2), sections 656 to 662, subsec- +tions 663(1) and (3), sections 668, 671, 673, 675 and +676 and subsection 678(1) come into force on a +day to be fixed by order of the Governor in Coun- +cil. +Order in council +(2) Sections 635 to 639, 641, 642 and 646, subsection +647(1), section 648, subsection 649(2), section 650, +subsections 651(2), 655(3) and 663(2) and (4), sec- +tions 669, 670, 672, 674 and 677 and subsection +678(2) come into force on a day to be fixed by or- +der of the Governor in Council, but that day must +be after the day fixed under subsection (1). +DIVISION 39 +2000, c. 9 +Canada Elections Act +Amendment to the Act +680 The Canada Elections Act is amended by +adding the following after section 385.1: +Definition of personal information +385.2 (1) Despite the definition personal information +in subsection 2(1), for the purposes of this section, per- +sonal information means information about an identifi- +able individual. +Collection, use, disclosure, retention and disposal +(2) In order to participate in public affairs by endorsing +one or more of its members as candidates and supporting +their election, any registered party or eligible party, as +well as any person or organization acting on the party’s +behalf, including the party’s candidates, electoral district +associations, officers, agents, employees, volunteers and +representatives, may, subject to this Act and any other +applicable federal Act, collect, use, disclose, retain and +dispose of personal information in accordance with the +party’s privacy policy. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 38 Employment Insurance Board of Appeal +Coming into Force +Sections 679-680 + +Page 422 +Purpose +(3) The purpose of this section is to provide for a nation- +al, uniform, exclusive and complete regime applicable to +registered parties and eligible parties respecting their +collection, use, disclosure, retention and disposal of per- +sonal information. +Application of Amendment +Election within six months +681 Despite subsection 554(1) of the Canada +Elections Act, the amendment to that Act made +by section 680 applies in an election for which the +writ is issued within six months after the day on +which this Act receives royal assent. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +PART 4 Various Measures +DIVISION 39 Canada Elections Act +Amendment to the Act +Sections 680-681 + +Page 423 +SCHEDULE +(Section 269) +SCHEDULE 2 +(Section 3) +Protocol on the Status of International Military Headquarters +set up pursuant to the North Atlantic Treaty +The parties to the North Atlantic Treaty signed in Washington +on 4th April, 1949, +Considering that international military Headquarters may be +established in their territories, by separate arrangement, un- +der the North Atlantic Treaty, and +Desiring to define the status of such Headquarters and of the +personnel thereof within the North Atlantic Treaty area, +Have agreed to the present Protocol to the Agreement signed +in London on 19th June, 1951, regarding the Status of their +Forces: +Article 1 +In the present Protocol the expression +(a) the Agreement means the Agreement signed in Lon- +don on 19th June, 1951, by the Parties to the North At- +lantic Treaty regarding the status of their Forces; +(b) Supreme Headquarters means Supreme Headquar- +ters Allied Powers in Europe, Headquarters of the +Supreme Allied Commander Atlantic and any equivalent +international military Headquarters set up pursuant to the +North Atlantic Treaty; +(c) Allied Headquarters means any Supreme Headquar- +ters and any international military Headquarters set up +pursuant to the North Atlantic Treaty which is immediate- +ly subordinate to a Supreme Headquarters; +(d) North Atlantic Council means the Council estab- +lished by Article 9 of the North Atlantic Treaty or any of its +subsidiary bodies authorised to act on its behalf. +Article 2 +Subject to the following provisions of this Protocol, the Agree- +ment shall apply to Allied Headquarters in the territory of a +Party to the present Protocol in the North Atlantic Treaty +area, and to the military and civilian personnel of such Head- +quarters and their dependents included in the definitions in +sub-paragraphs (a), (b) and (c) of paragraph 1 of Article 3 of +this Protocol, when such personnel are present in any such +territory in connection with their official duties or, in the case +of dependents, the official duties of their spouse or parent. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 424 +Article 3 +1 For the purpose of applying the Agreement to an Allied +Headquarters the expressions ‘force’, ‘civilian component’ +and ‘dependent’, wherever they occur in the Agreement shall +have the meanings set out below: +(a) force means the personnel attached to the Allied +Headquarters who belong to the land, sea or air armed ser- +vices of any Party to the North Atlantic Treaty; +(b) civilian component means civilian personnel who are +not stateless persons, nor nationals of any State which is +not a Party to the Treaty, nor nationals of, nor ordinarily +resident in the receiving State, an who are (i) attached to +the Allied Headquarters and in the employ of an armed +service of a Party to the North Atlantic Treaty or (ii) in +such categories of civilian personnel in the employ of the +Allied Headquarters as the North Atlantic Council shall de- +cide; +(c) dependent means the spouse of a member of a force +or civilian component, as defined in sub-paragraphs (a) +and (b) of this paragraph, or a child of such member de- +pending on him or her support. +2 An Allied Headquarters shall be considered to be a force +for the purposes of Article II, paragraph 2 of Article V, para- +graph 10 of Article VII, paragraphs 2, 3, 4, 7 and 8 of Article +IX, and Article XIII, of the Agreement. +Article 4 +The rights and obligations which the Agreement gives to or +imposes upon the sending State or its authorities in respect of +its forces or their civilian components or dependents shall, in +respect of an Allied Headquarters and its personnel and their +dependents to whom the Agreement applies in accordance +with Article 2 of the present Protocol, be vested in or attached +to the appropriate Supreme Headquarters and the authorities +responsible under it, except that: +(a) the right which is given by Article VII of the Agree- +ment to the military authorities of the sending State to ex- +ercise criminal and disciplinary jurisdiction shall be vested +in the military authorities of the State, if any, to whose +military law the person concerned is subject; +(b) the obligations imposed upon the sending state or its +authorities by Article II, paragraph 4 of Article III, para- +graphs 5 (a) and 6 (a) of Article VII paragraphs 9 and 10 of +Article VIII, and Article XIII, of the Agreement, shall at- +tach both to the Allied Headquarters and to any State +whose armed service, or any member or employee of +whose armed service, or the dependent of such member or +employee, is concerned; +(c) for the purposes of paragraphs 2 (a) and 5 of Article +III, and Article XIV, of the Agreement the sending State +shall be, in the case of members of a force and their depen- +dents, the State to whose armed service the member be- +longs, or, in the case of members of a civilian component +and their dependents, the State, if any, by whose armed +service the member is employed; +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 425 +(d) the obligations imposed on the sending State by virtue +of paragraphs 6 and 7 of Article VIII of the Agreement +shall attach to the State to whose armed service the person +belongs whose act or omission has given rise to the claim +or, in the case of a member of a civilian component, to the +State by whose armed service he is employed or, if there is +no such State, to the Allied Headquarters of which the per- +son concerned is a member. +Both the State, if any, to which obligations attach under this +paragraph and the Allied Headquarters concerned shall have +the rights of the sending State in connection with the appoint- +ment of an arbitrator under paragraph 8 of Article VIII. +Article 5 +Every member of an Allied Headquarters shall have a person- +al identity card issued by the Headquarters showing names, +date and place of birth, nationality, rank or grade, number (if +any), photograph and period of validity. This card must be +presented on demand. +Article 6 +1 The obligations to waive claims imposed on the Contract- +ing Parties by Article 8 of the Agreement shall attach both to +the Allied Headquarters and to any Party to this Protocol con- +cerned. +2 For the purposes of paragraphs 1 and 2 of Article VIII of +the Agreement, +(a) property owned by an Allied Headquarters or by a Par- +ty to this Protocol and used by an Allied Headquarters +shall be deemed to be property owned by a Contracting +Party and used by its armed services; +(b) damage caused by a member of a force or civilian com- +ponent as defined in paragraph 1 of Article 3 of this Proto- +col or by any other employee of an Allied Headquarters +shall be deemed to be damage caused by a member or em- +ployee of the armed services of a Contracting Party; +(c) the definition of the expression ‘owned by a Contacting +Party’ in paragraph 3 of Article VIII shall apply in respect +of an Allied Headquarters. +3 The claims to which paragraph 5 of Article VIII of the +Agreement applies shall include claims (other than contractu- +al claims and claims to which paragraphs 6 or 7 of that Article +apply) arising out of acts or omissions of any employees of an +Allied Headquarters, or out of any other act, omission or oc- +currence for which an Allied Headquarters, or out of any oth- +er act, omissions or occurrence for which an Allied Headquar- +ters is legally responsible, and causing in the territory of a re- +ceiving State to third parties, other than any of the Parties to +this Protocol. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 426 +Article 7 +1 The exemption from taxation accorded under Article X of +the Agreement to members of a force or civilian component in +respect of their salaries and emoluments shall apply, as re- +gards personnel of an Allied Headquarters within the defini- +tions in paragraph 1 (a) and (b) (i) of Article 3 of this Proto- +col, to salaries and emoluments paid to them as such person- +nel by the armed service to which they belong or by which +they are employed, except that this paragraph shall not ex- +empt any such member or employee from taxation imposed +by a State of which he is a national. +2 Employees of an Allied Headquarters of categories agreed +by the North Atlantic Council shall be exempted from taxa- +tion on the salaries and emoluments paid to them by the Al- +lied Headquarters in their capacity as such employees. Any +Party to the present Protocol may, however, conclude an ar- +rangement with the Allied Headquarters whereby such Party +will employ and assign to the Allied Headquarters all of its +nationals (except, if such Party so desires, any not ordinarily +resident within its territory) who are to serve on the staff of +the Allied Headquarters and pay the salaries and emoluments +of such persons from its own funds, at a scale fixes by it. The +salaries and emoluments so paid may be taxed by the Party +concerned but shall be exempted from taxation by any other +Party. If such an arrangement is entered into by any Party to +the present Protocol and is subsequently modified or termi- +nated, Parties to the present Protocol shall no longer be +bound under the first sentence of this paragraph to exempt +from taxation the salaries and emoluments paid to their na- +tionals. +Article 8 +1 For the purpose of facilitating the establishment, construc- +tion, maintenance and operation of Allied Headquarters, +these Headquarters shall be relieved, so far as practicable, +from duties and taxes, affecting expenditures by them in the +interest of common defence and for their official and exclu- +sive benefit, and each Party to the present Protocol shall enter +into negotiations with any Allied Headquarters operating in +its territory for the purpose of concluding an agreement to +give effect to this provision. +2 An Allied Headquarters shall have the rights granted to a +force under Article XI of the Agreement subject to the same +conditions. +3 The provisions in paragraphs 5 and 6 of Article XI of the +Agreement shall not apply to nationals of the receiving States, +unless such nationals belong to the armed services of a Party +to this Protocol other than the receiving State. +4 The expression ‘duties and taxes’ in this Article does not +include charges for services rendered. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 427 +Article 9 +Except in so far as the North Atlantic Council may decide oth- +erwise, +(a) any assets acquired from the international funds of an +Allied Headquarters under its capital budget and no longer +required by the Headquarters shall be disposed of under +arrangements approved by the North Atlantic Council and +the proceeds shall be distributed among or credited to the +Parties to the North Atlantic Treaty in the proportions in +which they have contributed to the capital costs of the +Headquarters. The receiving State shall have the prior +right to acquire any immovable property so disposed of in +its territory provided that it offers terms no less favourable +than those offered by any third party; +(b) any land, buildings or fixed installations provided for +the use of an Allied Headquarters by the receiving State +without charge to the Headquarters (other than a nominal +charge) and no longer required by the Headquarters shall +be handed back to the receiving State, and any increase or +loss in the value of the property provided by the receiving +State resulting from its use by the Headquarters shall be +determined by the North Atlantic Council (taking into con- +sideration any applicable law of the receiving State) and +distributed among or credited or debited to the Parties to +the North Atlantic Treaty in the proportions in which they +have contributed to the capital costs of the Headquarters. +Article 10 +Each Supreme Headquarters shall possess juridical personali- +ty; it shall have the capacity to conclude contracts and to ac- +quire and dispose of property. The receiving State may, how- +ever, make the exercise of such capacity subject to special ar- +rangements between it and the Supreme Headquarters or any +subordinate Allied Headquarters acting on behalf of the +Supreme Headquarters. +Article 11 +1 Subject to the provisions of Article VIII of the Agreement, a +Supreme Headquarters may engage in legal proceedings as +claimant or defendant. However, the receiving State and the +Supreme Headquarters or any subordinate Allied Headquar- +ters authorized by it may agree that the receiving State shall +act on behalf of the Supreme Headquarters in any legal pro- +ceedings to which that Headquarters is a party before the +courts of the receiving State. +2 No measure of execution or measure directed to the seizure +or attachment of its property or funds shall be taken against +any Allied Headquarters, except for the purposes of para- +graph 6 (a) of Article VII and Article XIII of the Agreement. +Article 12 +1 To enable it to operate its international budget, an Allied +Headquarters may hold currency of any kind and operate ac- +counts in any currency. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 428 +2 The Parties to the present Protocol shall, at the request of +an Allied Headquarters, facilitate transfers of the funds of +such Headquarters from one country to another and the con- +version of any currency held by an Allied Headquarters into +any other currency, when necessary to meet the requirements +of any Allied Headquarters. +Article 13 +The archives and other official documents of an Allied Head- +quarters kept in premises used by those Headquarters or in +the possession of any properly authorized member of the +Headquarters shall be inviolable, unless the Headquarters +has waived this immunity. The Headquarters shall , at the re- +quest of the receiving State and in the presence of a represen- +tative of that State, verify the nature of any documents to con- +firm that they are entitled to immunity under this Article. +Article 14 +1 The whole or any part of the present Protocol or of the +Agreement may be applied, by decision of the North Atlantic +Council, to any international military Headquarters or orga- +nization (not included in the definitions in paragraphs (b) +and (c) of Article 1 of this Protocol) which is established pur- +suant to the North Atlantic Treaty. +2 When the European Defence Community comes into being, +the present Protocol may be applied to the personnel of the +European Defence Forces attached to an Allied Headquarters +and their dependents at such time and in such manner as may +be determined by the North Atlantic Council. +Article 15 +All differences between the Parties to the present Protocol or +between any such Parties and any Allied Headquarters relat- +ing to the interpretation or application of the Protocol shall +be settled by negotiation between the parties in dispute with- +out recourse to any outside jurisdiction. Except where express +provision is made to the contrary in the present Protocol or in +the Agreement, differences which cannot be settled by direct +negotiation shall be referred to the North Atlantic Council. +Article 16 +1 Articles XV and XVII to XX of the Agreement shall apply as +regards the present Protocol as if they were an integral part +thereof, but so that the Protocol may be reviewed, suspended, +ratified, acceded to, denounced or extended in accordance +with those provisions independently from the Agreement. +2 The present Protocol may be supplemented by bilateral +agreement between the receiving State and a Supreme Head- +quarters, and the authorities of a receiving State and a +Supreme Headquarters may agree to give effect, by adminis- +trative means in advance of ratification, to any provisions of +this Protocol or of the Agreement as applied by it. +In witness whereof the undersigned Plenipotentiaries have +signed the present Protocol. +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 429 +Done in Paris this 28th day of August 1952, in the English and +French languages, both texts being equally authoritative, in a +single original which shall be deposited in the archives of the +Government of the United States of America. The Govern- +ment of the United States of America shall transmit certified +copies thereof to all the signatory and acceding States. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 26: Budget Implementation Act, 2023, No. 1 +SCHEDULE + +Page 430 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-48_4.txt b/task6_model_deployment/assets/C-48_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..aca1eb8611234f5e81b59ddbf3c83faa17cb9bfe --- /dev/null +++ b/task6_model_deployment/assets/C-48_4.txt @@ -0,0 +1,219 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 30 +An Act to amend the Criminal Code (bail +reform) +ASSENTED TO +DECEMBER 5, 2023 +BILL C-48 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to, among other +things, +(a) create a reverse onus provision for any person charged +with a serious offence involving violence and the use of a +weapon who has been convicted, within the last five years, of +a serious offence involving violence and the use of a weapon; +(b) add certain firearms offences to the existing reverse onus +provisions; +(c) expand the reverse onus provision for offences involving +intimate partner violence to ensure that it applies to an ac- +cused person who has been previously discharged for such +an offence; +(d) require the court to consider if an accused person has any +previous convictions involving violence and to include in the +record a statement that the safety and security of the commu- +nity was considered; and +(e) require the court to include in the record a statement set- +ting out how the court determined whether the accused is +Aboriginal or belongs to a vulnerable population and, if so, +how the particular circumstances of the accused were consid- +ered. +This enactment also makes further clarifications and provides for +a parliamentary review of the provisions it enacts or amends to +commence on the fifth anniversary of the day on which it re- +ceives royal assent, or as soon as feasible after that anniversary. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 30 +An Act to amend the Criminal Code (bail reform) +[Assented to 5th December, 2023] +Preamble +Whereas Canada’s criminal justice system con- +tributes to a safe, peaceful and prosperous society +and the bail system plays a critical role in achieving +this objective; +Whereas the criminal justice system, including the +bail system, is a shared responsibility between the +federal, provincial and territorial governments; +Whereas repeated acts of violence, serious offences +committed with firearms or other weapons and ran- +dom acts of violence all have a harmful impact on +victims and communities and undermine public safe- +ty and confidence in the criminal justice system; +Whereas a proper functioning bail system is neces- +sary to maintain confidence in the criminal justice +system, including in the administration of justice; +Whereas a proper functioning bail system respects +and upholds the rights guaranteed by the Canadian +Charter of Rights and Freedoms, including the pre- +sumption of innocence, the right to liberty and the +right not to be denied reasonable bail without just +cause; +Whereas detention is justified when it is necessary +according to the grounds for detention set out in the +Criminal Code, including for the protection of public +safety and to maintain confidence in the administra- +tion of justice; +Whereas bail decisions are informed by other impor- +tant considerations, such as the need to consider the +particular circumstances of accused persons, includ- +ing those from populations that face disadvantages +at the bail stage and are overrepresented in the crimi- +nal justice system; +And whereas confidence in the administration of jus- +tice is eroded in cases when accused persons are re- +leased on bail while their detention is justified, +2021-2022-2023 + +Page 4 +including because of risks to public safety, or when +accused persons are unnecessarily detained; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +R.S., c. C-46 +Criminal Code +Amendments to the Act +2019, c. 25, s. 225(3) +1 (1) Paragraph 515(3)(b) of the Criminal Code is +replaced by the following: +(b) whether the accused has been previously convicted +of a criminal offence, including any offence in the +commission of which violence was used, threatened or +attempted against any person. +2008, c. 6, s. 37(2) +(2) Subparagraph 515(6)(a)(vi) of the Act is re- +placed by the following: +(vi) that is an offence under section 95, 98, 98.1, 99, +100, 102 or 103, +2008, c. 6, s. 37(2) +(3) Subparagraph 515(6)(a)(viii) of the Act is re- +placed by the following: +(viii) that is alleged to involve, or whose subject- +matter is alleged to be, a firearm, a cross-bow, a +prohibited weapon, a restricted weapon, a prohibit- +ed device, any ammunition or prohibited ammuni- +tion or an explosive substance, and that is alleged +to have been committed while the accused was un- +der a prohibition order within the meaning of sub- +section 84(1), including a release order made under +this section, that prohibited the accused from pos- +sessing any of those things; +2019, c. 25, s. 225(6) +(4) Paragraph 515(6)(b.1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 30: An Act to amend the Criminal Code (bail reform) +Criminal Code +Preamble – Section +1 + +Page 5 +(b.1) with an offence in the commission of which vio- +lence was allegedly used, threatened or attempted +against their intimate partner, and the accused has +been previously convicted or discharged under section +730 of an offence in the commission of which violence +was used, threatened or attempted against any inti- +mate partner of theirs; +(b.2) with an offence in the commission of which vio- +lence was allegedly used, threatened or attempted +against a person with the use of a weapon, and the ac- +cused has been previously convicted, within five years +of the day on which they were charged for that offence, +of another offence in the commission of which vio- +lence was also used, threatened or attempted against +any person with the use of a weapon, if the maximum +term of imprisonment for each of those offences is 10 +years or more; +2015, c. 13, s. 20 +(5) Subsection 515(13) of the Act is replaced by the +following: +Victim’s and community’s safety and security +(13) A justice who makes an order under this section +shall include in the record of the proceedings a statement +that the justice considered the safety and security of ev- +ery victim of the offence and the safety and security of +the community when making the order. +Aboriginal accused or vulnerable populations +(13.1) A justice who makes an order under this section +shall include in the record of proceedings a statement +that sets out both how they determined whether the ac- +cused is an accused referred to in section 493.2 and their +determination. If the justice determines that the accused +is an accused referred to in section 493.2, they shall also +include a statement indicating how they considered their +particular circumstances, as required under that section. +Review by Committee +Fifth anniversary of royal assent +2 On the fifth anniversary of the day on which +this Act receives royal assent, or as soon as feasi- +ble after that anniversary, the provisions enacted +or amended by this Act are to be referred to the +standing committee of the Senate and the stand- +ing committee of the House of Commons that +normally consider matters relating to justice. +2021-2022-2023 +Chapter 30: An Act to amend the Criminal Code (bail reform) +Criminal Code +Amendments to the Act +Sections 1-2 + +Page 6 +Transitional Provision +Clarification +3 For greater certainty, the amendments made +by this Act also apply with respect to proceedings +that are ongoing on the day on which this Act +comes into force. +Coordinating Amendments +Bill S-205 +4 (1) Subsections (2) and (3) apply if Bill S-205, in- +troduced in the 1st session of the 44th Parliament +and entitled An Act to amend the Criminal Code +and to make consequential amendments to an- +other Act (interim release and domestic violence +recognizance orders) (in this section referred to +as the “other Act”), receives royal assent. +(2) If subsection 1(4) of this Act comes into force +before subsection 1(3) of the other Act, then that +subsection 1(3) is repealed. +(3) If subsection 1(3) of the other Act comes into +force on the same day as subsection 1(4) of this +Act, then that subsection 1(3) is deemed to have +come into force before that subsection 1(4). +Coming into Force +30th day after royal assent +5 This Act comes into force on the 30th day after +the day on which it receives royal assent. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 30: An Act to amend the Criminal Code (bail reform) +Criminal Code +Transitional Provision +Sections 3-5 + +Page 7 + +Page 8 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-4_4.txt b/task6_model_deployment/assets/C-4_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..bfe7f6b225de82858b17b510caf5582dc63a397d --- /dev/null +++ b/task6_model_deployment/assets/C-4_4.txt @@ -0,0 +1,278 @@ +Page 1 +First Session, Forty-fourth Parliament, +70 Elizabeth II, 2021 +STATUTES OF CANADA 2021 +CHAPTER 24 +An Act to amend the Criminal Code +(conversion therapy) +ASSENTED TO +DECEMBER 8, 2021 +BILL C-4 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to, among other +things, create the following offences: +(a) causing another person to undergo conversion therapy; +(b) doing anything for the purpose of removing a child from +Canada with the intention that the child undergo conversion +therapy outside Canada; +(c) promoting or advertising conversion therapy; and +(d) receiving a financial or other material benefit from the +provision of conversion therapy. +It also amends the Criminal Code to authorize courts to order +that advertisements for conversion therapy be disposed of or +deleted. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021 + +Page 3 +70 ELIZABETH II +CHAPTER 24 +An Act to amend the Criminal Code (conversion ther- +apy) +[Assented to 8th December, 2021] +Preamble +Whereas conversion therapy causes harm to the per- +sons who are subjected to it; +Whereas conversion therapy causes harm to society +because, among other things, it is based on and +propagates myths and stereotypes about sexual ori- +entation, gender identity and gender expression, in- +cluding the myth that heterosexuality, cisgender gen- +der identity, and gender expression that conforms to +the sex assigned to a person at birth are to be pre- +ferred over other sexual orientations, gender identi- +ties and gender expressions; +And whereas, in light of those harms, it is important +to discourage and denounce the provision of conver- +sion therapy in order to protect the human dignity +and equality of all Canadians; +Now, therefore, Her Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +R.S., c. C-46 +Criminal Code +1 (1) Subsection 164(1) of the Criminal Code is +amended by striking out “or” at the end of para- +graph (d), by adding “or” at the end of paragraph +(e) and by adding the following after paragraph +(e): +(f) the representation, written material or recording, +copies of which are kept in premises within the juris- +diction of the court, is an advertisement for conver- +sion therapy. +2021 + +Page 4 +2018, c. 29, s. 12(2) +(2) Subsections 164(3) to (5) of the Act are re- +placed by the following: +Owner and maker may appear +(3) The owner and the maker of the matter seized under +subsection (1), and alleged to be obscene, child pornogra- +phy, a voyeuristic recording, an intimate image, an ad- +vertisement of sexual services or an advertisement for +conversion therapy, may appear and be represented in +the proceedings to oppose the making of an order for the +forfeiture of the matter. +Order of forfeiture +(4) If the court is satisfied, on a balance of probabilities, +that the publication, representation, written material or +recording referred to in subsection (1) is obscene, child +pornography, a voyeuristic recording, an intimate image, +an advertisement of sexual services or an advertisement +for conversion therapy, it may make an order declaring +the matter forfeited to Her Majesty in right of the +province in which the proceedings take place, for dispos- +al as the Attorney General may direct. +Disposal of matter +(5) If the court is not satisfied that the publication, rep- +resentation, written material or recording referred to in +subsection (1) is obscene, child pornography, a voyeuris- +tic recording, an intimate image, an advertisement of +sexual services or an advertisement for conversion thera- +py, it shall order that the matter be restored to the person +from whom it was seized without delay after the time for +final appeal has expired. +2014, c. 25, s. 46(4) +(3) Subsection 164(7) of the Act is replaced by the +following: +Consent +(7) If an order is made under this section by a judge in a +province with respect to one or more copies of a publica- +tion, a representation, written material or a recording, no +proceedings shall be instituted or continued in that +province under section 162, 162.1, 163, 163.1, 286.4 or +320.103 with respect to those or other copies of the same +publication, representation, written material or recording +without the consent of the Attorney General. +2021 +Chapter 24: An Act to amend the Criminal Code (conversion therapy) +Criminal Code +Section +1 + +Page 5 +(4) Subsection 164(8) of the Act is amended by +adding the following in alphabetical order: +advertisement for conversion therapy means any ma- +terial — including a photographic, film, video, audio or +other recording, made by any means, a visual representa- +tion or any written material — that is used to promote or +advertise conversion therapy contrary to section 320.103; +(publicité de thérapie de conversion) +2014, c. 25, s. 46(5) +2 (1) The portion of subsection 164.1(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Warrant of seizure +164.1 (1) If a judge is satisfied by information on oath +that there are reasonable grounds to believe that there is +material — namely, child pornography as defined in +section 163.1, a voyeuristic recording, an intimate image, +an advertisement of sexual services or an advertisement +for conversion therapy, or computer data as defined in +subsection 342.1(2) that makes child pornography, a +voyeuristic recording, an intimate image, an advertise- +ment of sexual services or an advertisement for conver- +sion therapy available — that is stored on and made +available through a computer system as defined in sub- +section 342.1(2) that is within the jurisdiction of the +court, the judge may order the custodian of the computer +system to +2014, c. 25, s. 46(6) +(2) Subsection 164.1(5) of the Act is replaced by +the following: +Order +(5) If the court is satisfied, on a balance of probabilities, +that the material is child pornography as defined in sec- +tion 163.1, a voyeuristic recording, an intimate image, an +advertisement of sexual services or an advertisement for +conversion therapy, or computer data as defined in sub- +section 342.1(2) that makes child pornography, the +voyeuristic recording, the intimate image, the advertise- +ment of sexual services or the advertisement for conver- +sion therapy available, it may order the custodian of the +computer system to delete the material. +2014, c. 25, s. 46(7) +(3) Subsection 164.1(7) of the Act is replaced by +the following: +2021 +Chapter 24: An Act to amend the Criminal Code (conversion therapy) +Criminal Code +Sections 1-2 + +Page 6 +Return of material +(7) If the court is not satisfied that the material is child +pornography as defined in section 163.1, a voyeuristic +recording, an intimate image, an advertisement of sexual +services or an advertisement for conversion therapy, or +computer data as defined in subsection 342.1(2) that +makes child pornography, the voyeuristic recording, the +intimate image, the advertisement of sexual services or +the advertisement for conversion therapy available, the +court shall order that the electronic copy be returned to +the custodian of the computer system and terminate the +order under paragraph (1)(b). +3 Paragraph (a) of the definition offence in sec- +tion 183 of the Act is amended by +(a) adding the following after subparagraph +(xlvi): +(xlvi.1) section 273.3 (removal of child from +Canada), +(b) adding the following after subparagraph +(liii): +(liii.1) section 320.102 (conversion therapy), +2019, c. 25, s. 98 +4 Paragraph 273.3(1)(c) of the Act is replaced by +the following: +(c) under the age of 18 years, with the intention that +an act be committed outside Canada that if it were +committed in Canada would be an offence against sec- +tion 155, subsection 160(2) or section 170, 171, 267, +268, 269, 271, 272, 273 or 320.102 in respect of that per- +son; or +5 The Act is amended by adding the following af- +ter section 320.1: +Conversion Therapy +Definition of conversion therapy +320.101 In sections 320.102 to 320.104, conversion +therapy means a practice, treatment or service designed +to +(a) change a person’s sexual orientation to heterosex- +ual; +(b) change a person’s gender identity to cisgender; +2021 +Chapter 24: An Act to amend the Criminal Code (conversion therapy) +Criminal Code +Sections 2-5 + +Page 7 +(c) change a person’s gender expression so that it con- +forms to the sex assigned to the person at birth; +(d) repress or reduce non-heterosexual attraction or +sexual behaviour; +(e) repress a person’s non-cisgender gender identity; +or +(f) repress or reduce a person’s gender expression that +does not conform to the sex assigned to the person at +birth. +For greater certainty, this definition does not include a +practice, treatment or service that relates to the explo- +ration or development of an integrated personal identity +— such as a practice, treatment or service that relates to a +person’s gender transition — and that is not based on an +assumption that a particular sexual orientation, gender +identity or gender expression is to be preferred over an- +other. +Conversion therapy +320.102 Everyone who knowingly causes another per- +son to undergo conversion therapy — including by pro- +viding conversion therapy to that other person — is +(a) guilty of an indictable offence and liable to impris- +onment for a term of not more than five years; or +(b) guilty of an offence punishable on summary con- +viction. +Promoting or advertising +320.103 Everyone who knowingly promotes or advertis- +es conversion therapy is +(a) guilty of an indictable offence and liable to impris- +onment for a term of not more than two years; or +(b) guilty of an offence punishable on summary con- +viction. +Material benefit +320.104 Everyone who receives a financial or other ma- +terial benefit, knowing that it is obtained or derived di- +rectly or indirectly from the provision of conversion ther- +apy, is +(a) guilty of an indictable offence and liable to impris- +onment for a term of not more than two years; or +(b) guilty of an offence punishable on summary con- +viction. +2021 +Chapter 24: An Act to amend the Criminal Code (conversion therapy) +Criminal Code +Section +5 + +Page 8 +Coming into Force +30th day after royal assent +6 This Act comes into force on the 30th day after +the day on which it receives royal assent. +Published under authority of the Speaker of the House of Commons +2021 +Chapter 24: An Act to amend the Criminal Code (conversion therapy) +Coming into Force +Section +6 + +Page 9 + +Page 10 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-50_4.txt b/task6_model_deployment/assets/C-50_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..45acfb83724353f0ac74fe606955d47a72e219b9 --- /dev/null +++ b/task6_model_deployment/assets/C-50_4.txt @@ -0,0 +1,746 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 13 +An Act respecting accountability, +transparency and engagement to support the +creation of sustainable jobs for workers and +economic growth in a net-zero economy +ASSENTED TO +JUNE 20, 2024 +BILL C-50 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting accountability, transparen- +cy and engagement to support the creation of sustainable jobs +for workers and economic growth in a net-zero economy”. +SUMMARY +This enactment establishes an accountability, transparency and +engagement framework to facilitate and promote economic +growth, the creation of sustainable jobs and support for workers +and communities in Canada in the shift to a net-zero economy. +Accordingly, the enactment +(a) provides that the Governor in Council may designate a +Minister for the purposes of the Act as well as specified Min- +isters; +(b) establishes a Sustainable Jobs Partnership Council to +provide the Minister and the specified Ministers, through a +process of social dialogue, with independent advice with re- +spect to measures to foster the creation of sustainable jobs, +measures to support workers, communities and regions in +the shift to a net-zero economy and matters referred to it by +the Minister; +(c) requires the tabling of a Sustainable Jobs Action Plan in +each House of Parliament no later than 2026 and by the end +of each subsequent period of five years; +(d) provides for the establishment of a Sustainable Jobs Sec- +retariat to support the implementation of the Act; and +(e) provides for a review of the Act within ten years of its +coming into force and by the end of each subsequent period +of ten years. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +TABLE OF PROVISIONS +An Act respecting accountability, transparency and +engagement to support the creation of sustainable +jobs for workers and economic growth in a net-zero +economy +Preamble +Short Title +Canadian Sustainable Jobs Act +1 +Definitions +Definitions +2 +Purpose +Purpose +3 +Designation of Ministers +Minister +4 +Specified Ministers +5 +Sustainable Jobs Partnership Council +Establishment +6 +Responsibilities +7 +Appointment +8 +Remuneration and expenses +9 +Deemed employment +10 +Reports +Annual report +11 +Report made public +12 +Minister’s response +13 +Report +14 +Progress report +15 +Sustainable Jobs Action Plan +Sustainable Jobs Action Plan +16 +Amendments +17 +Consultation +18 +Progress reports +19 +2021-2022-2023-2024 + +Page 4 +Sustainable Jobs Secretariat +Establishment +20 +General +Review of Act +21 +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 13 +An Act respecting accountability, transparency and +engagement to support the creation of sustainable +jobs for workers and economic growth in a net-zero +economy +[Assented to 20th June, 2024] +Preamble +Whereas Canada has ratified the Paris Agreement, +signed at Paris on December 12, 2015, which came +into force in 2016; +Whereas the Paris Agreement acknowledges the +need for an effective and progressive response to the +urgent threat of climate change on the basis of the +best available scientific knowledge and recognizes +the imperative of the creation of decent work and +quality jobs consistent with Canada’s nationally de- +termined contribution; +Whereas the Government of Canada has committed +to developing a plan to set Canada on a path to +achieve a prosperous, net-zero-emissions future by +2050, supported by public participation and expert +advice; +Whereas the Government of Canada recognizes that +its plan to achieve net-zero emissions by 2050 should +contribute to making Canada’s economy more re- +silient, inclusive and competitive; +Whereas climate change is a global problem that re- +quires immediate and ambitious action by all govern- +ments in Canada — as well as by industry, labour, In- +digenous peoples, non-governmental organizations +and individual Canadians — and has disproportion- +ate impacts, including on vulnerable groups and indi- +viduals; +Whereas the Government of Canada is committed to +undertaking measures for climate change mitigation +and to achieving and exceeding the target for 2030 +set out in its nationally determined contribution that +has been communicated in accordance with the Paris +Agreement and in its commitment to achieve net-ze- +ro emissions by 2050 under the Canadian Net-Zero +Emissions Accountability Act; +2021-2022-2023-2024 + +Page 6 +Whereas the Government of Canada recognizes that +a net-zero-emissions future presents opportunities +for economic growth, the creation of good-paying, +high-quality jobs and the increased participation of +equity-seeking groups in a net-zero economy; +Whereas the Government of Canada is committed to +seeing Canadians benefit from and contribute to the +building of a net-zero economy; +Whereas the Government of Canada is committed to +taking action to achieve a fair and equitable net-zero +economy in order to support the future and quality of +life of workers and their communities, including by +fostering the creation of sustainable jobs and imple- +menting measures to assist workers in the shift to a +net-zero economy; +Whereas the Government of Canada recognizes that +actions to mitigate and adapt to climate change will +have varied effects across different regions, commu- +nities and sectors; +Whereas the Government of Canada recognizes and +supports the International Labour Organization’s Res- +olution Concerning Sustainable Development, Decent +Work and Green Jobs adopted by the International +Labour Conference in June 2013 and the associated +guidelines on sustainable economies endorsed by +the International Labour Organization’s Governing +Body through a decision adopted on November 5, +2015; +Whereas the Government of Canada’s approach to +building a net-zero economy will be guided by the +following principles: +(a) adequate, informed and ongoing dialogue on +a labour force and people-centered sustainable +jobs approach should engage relevant stakehold- +ers and partners, including through social dia- +logue, to build strong social consensus in the shift +to a net-zero economy; +(b) policies and programs in support of sustain- +able jobs should +(i) support the creation of decent work, mean- +ing good-paying, high-quality jobs — including +jobs in which workers are represented by a +trade union that has entered into a collective +agreement — as well as job security, social pro- +tection and social dialogue, +(ii) recognize local and regional needs, +(iii) account for the cultural values, strengths +and potential of workers and communities, +(iv) provide an environment in which enter- +prises, workers, investors and consumers can +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Preamble + + +Page 7 +contribute to achieving sustainable and inclu- +sive economies and societies, and +(v) advance the well-being of workers and +communities, as well as the achievement of +Canada’s nationally determined contribution +communicated in accordance with the Paris +Agreement; +(c) a sustainable jobs approach should be inclu- +sive and address barriers to employment with an +emphasis on encouraging the creation of employ- +ment opportunities for groups underrepresented +in the labour market, including women, persons +with disabilities, Indigenous peoples, Black and +other racialized individuals, 2SLGBTQI+ and other +equity-seeking groups; and +(d) international +cooperation +should +foster +strengthened global efforts to advance the cre- +ation of sustainable jobs and ensure a level play- +ing field and inform Canadian approaches to sup- +port workers and communities in the shift to a net- +zero economy; +Whereas the Government of Canada is committed to +collaborating with Canadian workers, Indigenous +peoples, trade unions, employers, industry, business, +communities, non-governmental organizations and +the governments of the provinces and territories, +which all have a role to play in building a net-zero +economy; +Whereas the governments of the provinces and terri- +tories have an important role to play within their ju- +risdiction to support the shift to a net-zero economy; +Whereas trade unions in particular have an important +role to play in representing the interests of workers in +building a net-zero economy; +Whereas relevant federal entities, including those fo- +cused — at the national and regional level — on mat- +ters such as skills development, the labour market, +rights at work, economic development and emissions +reduction, are committed to working in leadership +roles in their respective areas of responsibility to ad- +vance the creation of sustainable jobs in support of a +net-zero economy; +Whereas the Parliament of Canada enacted the Unit- +ed Nations Declaration on the Rights of Indigenous +Peoples Act on June 21, 2021, and the Government +of Canada is committed to strengthening its collabo- +ration with Indigenous peoples with respect to a net- +zero economy and the creation of sustainable jobs +and to taking the Indigenous knowledge of Indige- +nous peoples into account when carrying out the pur- +poses of this Act; +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Preamble + + +Page 8 +Whereas Canada ratified the United Nations Conven- +tion on the Rights of Persons with Disabilities on +March 11, 2010, which recognizes the right of per- +sons with disabilities to work on an equal basis with +others; +And whereas the Government of Canada is commit- +ted to a sustainable jobs approach that is inclusive +and addresses barriers to employment for persons +with disabilities in Canada; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short Title +1 This Act may be cited as the Canadian Sustainable +Jobs Act. +Definitions +Definitions +2 The following definitions apply in this Act. +Council means Sustainable Jobs Partnership Council es- +tablished under subsection 6(1). (Conseil) +equity-seeking group means a group of persons who +are disadvantaged on the basis of one or more prohibited +grounds of discrimination within the meaning of the +Canadian Human Rights Act. (groupe en quête +d’équité) +Indigenous peoples has the meaning assigned by the +definition aboriginal peoples of Canada in subsection +35(2) of the Constitution Act, 1982. (peuples autoch- +tones) +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Short Title +Preamble – Sections 1-2 + +Page 9 +Minister means the federal minister designated under +section 4. (ministre) +net-zero economy means an economy that is aligned +with Canada’s nationally determined contribution com- +municated in accordance with the Paris Agreement and +that is consistent with a credible pathway to achieving +net-zero emissions as described in the greenhouse gas +emissions reduction plan established under section 9 of +the Canadian Net-Zero Emissions Accountability Act. +(économie carboneutre) +net-zero emissions means that anthropogenic emis- +sions of greenhouse gases into the atmosphere are bal- +anced by anthropogenic removals of greenhouse gases +from the atmosphere over the period referred to in sec- +tion 6 of the Canadian Net-Zero Emissions Accountabili- +ty Act. (carboneutralité) +social dialogue includes all types of negotiation, consul- +tation and exchange of information between or among +representatives of governments, employers and workers +on issues of common interest relating to economic and +social policy. (dialogue social) +specified Minister means a federal minister designated +under section 5. (ministre responsable) +sustainable job means any job that is compatible with +Canada’s pathway to achieving a net-zero-emissions and +climate-resilient future and that reflects the concept of +decent work, namely work — including a job in which the +worker is represented by a trade union that has entered +into a collective agreement — that can support the work- +er and their family over time and that includes elements +such as fair income, job security, social protection and +social dialogue. (emploi durable) +Purpose +Purpose +3 The purpose of this Act is to facilitate and promote +economic growth, the creation of sustainable jobs and +support for workers and communities in Canada in the +shift to a net-zero economy through a framework to en- +sure transparency, accountability, engagement and ac- +tion by relevant federal entities, including those focused +– at the national and regional level – on matters such as +skills development, the labour market, rights at work, +economic development and emissions reduction. +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Definitions +Sections 2-3 + +Page 10 +Designation of Ministers +Minister +4 The Governor in Council may, by order, designate any +member of the King’s Privy Council for Canada to be the +Minister for the purposes of this Act. +Specified Ministers +5 The Governor in Council may, by order, designate one +or more members of the King’s Privy Council for Canada, +other than the Minister, to be the specified Minister or +specified Ministers for the purposes of this Act. +Sustainable Jobs Partnership +Council +Establishment +6 (1) A council is established, to be known as the Sus- +tainable Jobs Partnership Council, whose mandate is to +provide the Minister and specified Ministers with inde- +pendent advice — through a process of social dialogue — +with respect to +(a) measures, consistent with the shift to a net-zero +economy, to foster the creation of sustainable jobs; +(b) measures to support workers, communities and +regions in the shift to a net-zero economy, including +through skills development, training, retraining and +economic development and diversification, as well as +through national, regional, federal-provincial and fed- +eral-territorial initiatives related to the Sustainable +Jobs Action Plans; and +(c) any matter referred to it by the Minister. +Establishment of terms of reference +(2) The Minister must, after consulting with the specified +Ministers, establish the terms of reference of the Council. +Amendments to terms of reference +(3) The Minister may, after consulting with the specified +Ministers and, unless their position is vacant, each co- +chair of the Council, amend the terms of reference. +Terms of reference made public +(4) The Minister must make the terms of reference and +any amendments to them available to the public. +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Designation of Ministers +Sections 4-6 + +Page 11 +Responsibilities +7 The Council’s responsibilities include +(a) advising the Minister and specified Ministers on +strategies and measures to encourage growth in sus- +tainable jobs in a net-zero economy; +(b) advising the Minister and specified Ministers on +ways to address labour force impacts, support workers +and create opportunities for workers in the shift to a +net-zero economy; +(c) advising the Minister and specified Ministers on +the collection and overall quality of data related to +economic growth and the labour market in a net-zero +economy; +(d) advising the Minister and specified Ministers on +the effectiveness of relevant policies and programs; +(d.1) advising the Minister and the specified Minis- +ters on potential areas of cooperation with the govern- +ments of the provinces and territories and other gov- +ernments in Canada in relation to the Sustainable +Jobs Action Plan or the purpose of this Act; +(e) engaging relevant partners and stakeholders, in- +cluding at the national, regional, provincial, territorial +and community levels, in accordance with the terms of +reference; and +(f) addressing any matter or undertaking any activity +provided for in the terms of reference or requested by +the Minister under section 14 or 15. +Appointment +8 (1) The Council consists of 13 members, who are to be +appointed by the Governor in Council, on the recommen- +dation of the Minister, to hold office on a part-time basis +and at pleasure for a renewable term of up to three years. +Composition +(1.1) The Council is composed of the following mem- +bers: +(a) two co-chairs; +(b) three members who represent trade unions; +(c) three members who represent Indigenous peoples; +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Partnership Council +Sections 7-8 + +Page 12 +(d) three members who represent industry; +(e) one member who represents an environmental +non-governmental organization; and +(f) one member who represents another key stake- +holder group. +Factors +(2) When making a recommendation respecting the ap- +pointment of members, the Minister is to take into con- +sideration +(a) the importance of having members that reflect +Canada’s diversity — including its regional diversity — +and underrepresented groups; and +(b) the need for members who have knowledge, exper- +tise or experience in one or more of the following: +(i) the key sectors involved in the shift to a net-zero +economy, +(ii) the types of issues facing workers in the shift to +a net-zero economy, including issues related to in- +dustrial change and technological transformation, +(iii) the representation of unionized workers, +(iv) the Indigenous knowledge of Indigenous peo- +ples, +(v) climate change and climate policy at the region- +al, national and international levels, +(vi) economic and labour market analysis and fore- +casting, +(vii) skills development, training and retraining +initiatives at the regional and national levels, and +(viii) the governance of advisory boards or commit- +tees. +Co-chairs +(3) When making recommendations respecting the co- +chairs, the Minister is to recommend individuals who +represent trade unions and industry. +Remuneration and expenses +9 The members of the Council are to be paid the remu- +neration that is fixed by the Governor in Council and are +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Partnership Council +Sections 8-9 + +Page 13 +entitled to be reimbursed, in accordance with Treasury +Board directives, for the travel, living and other expenses +incurred in connection with their work while absent from +their ordinary place of residence. +Deemed employment +10 The members of the Council are deemed to be em- +ployees for the purposes of the Government Employees +Compensation Act and to be employed in the federal +public administration for the purposes of any regulations +made under section 9 of the Aeronautics Act. +Reports +Annual report +11 (1) The Council must submit to the Minister and +specified Ministers an annual report +(a) in the case of the first report, no later than the date +that is fixed by the Minister; and +(b) in the case of each subsequent report, no later +than October 15 of each year. +Contents +(2) The annual report must include the advice of the +Council and a summary of its activities +(a) in the case of the first report, since the coming into +force of this Act; and +(b) in the case of each subsequent report, since the +previous report. +Report made public +12 The Minister must make public the annual report +within 30 days after the day on which the Minister re- +ceives it. +Minister’s response +13 (1) The Minister must, after consulting with the +specified Ministers and other relevant federal ministers, +prepare a written response to the Council’s annual report +and must make public the response within 120 days after +the day on which the Minister receives the annual report. +Contents +(2) The response must address the Council’s advice in- +cluded in the annual report. +Report +14 At the request of the Minister, the Council must re- +search and report on any matter relating to the creation +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Partnership Council +Sections 9-14 + +Page 14 +of sustainable jobs or the shift to a net-zero economy that +is specified by the Minister and the Minister may make +public the report. +Progress report +15 At the request of the Minister, the Council must pro- +vide the Minister with a written progress report on the +activities specified by the Minister within 30 days after +the day on which the request is made. +Sustainable Jobs Action Plan +Sustainable Jobs Action Plan +16 (1) The Minister must prepare a Sustainable Jobs +Action Plan no later than December 31, 2025 and must +prepare a new Plan no later than December 31 of every +fifth year after that. +Tabling of Plan +(2) The Minister must cause each Plan to be tabled in +each House of Parliament +(a) in the case of the first Plan, no later than the fif- +teenth sitting day of that House after December 31, +2025; and +(b) in the case of each subsequent Plan, no later than +the fifteenth sitting day of that House after December +31 of every fifth year after that. +Contents +(3) Each Plan must +(a) outline how the federal government will facilitate +and promote economic growth, the creation of sus- +tainable jobs and support for workers and communi- +ties in the shift to a net-zero economy over the follow- +ing five-year period, including through investments to +decarbonize Canada’s economy, the establishment of +conditions for accessing federal economic incentives +in relation to labour and the identification of pathways +to sustainable jobs for workers; +(a.1) describe how the federal government is uphold- +ing the guiding principles set out in the preamble; +(b) set out the measures that the Minister, specified +Ministers and other relevant federal ministers have +identified to be implemented, — including measures +relating to skills development, economic and social +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Reports +Sections 14-16 + +Page 15 +measures and measures that support workers on an +individual, regional, community and sectoral basis — +the milestones to be achieved by the federal entities +for which they are responsible and the ways in which +those ministers will implement those measures; +(c) include a summary of data that is available within +the federal government, that is related to economic +growth and the labour market in a net-zero economy +and that was used in the development of the Plan, in- +cluding data related to equity, diversity and inclusion +in the labour force, along with a description of how +that data informed the development of the measures +referred to in paragraph (b); +(c.1) identify any gaps in the data referred to in para- +graph (c) that impact labour market analyses, includ- +ing data in relation to Indigenous peoples, describe +the effect of those gaps on the analyses and indicate +which gaps are being addressed; +(c.2) include information on measures that relate to +this Act that have been implemented in support of +skills development, training and retraining, as well as +to address other relevant labour market and worker- +focused issues; +(c.3) describe how it takes into account the green- +house gas emissions reduction plan established under +section 9 of the Canadian Net-Zero Emissions Ac- +countability Act; +(c.4) include information on the key measures that +have been taken in cooperation with the governments +of the provinces and territories and other govern- +ments in Canada in relation to the Plan or the purpose +of this Act; +(c.5) include information on initiatives or other mea- +sures taken by the governments of the provinces and +territories, Indigenous peoples, trade unions, munici- +pal governments or the private sector that may con- +tribute to the creation of sustainable jobs and to sup- +porting workers and communities; and +(d) in the case of subsequent Plans, describe the +progress made towards achieving the milestones un- +der the previous Plans. +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Action Plan +Section +16 + +Page 16 +Amendments +17 (1) The Minister may amend a Sustainable Jobs Ac- +tion Plan at any time. +Tabling +(2) The Minister must cause the amended Plan to be +tabled in each House of Parliament on any of the first 15 +days on which that House is sitting after the amended +Plan is prepared. +Consultation +18 The Minister must, when preparing or amending a +Sustainable Jobs Action Plan, +(a) take into account advice from the Council; +(b) consult the specified Ministers and other relevant +federal ministers, including with respect to existing +labour market analyses and the economic effects of ex- +isting and planned emissions reduction measures; +(c) take into account the most recent greenhouse gas +emissions reduction plan established under section 9 +of the Canadian Net-Zero Emissions Accountability +Act; and +(d) provide the governments of the provinces and ter- +ritories, Indigenous peoples and any other key ex- +perts, partners and stakeholders, including from non- +governmental organizations, labour and industry, with +the opportunity to make submissions. +Progress reports +19 (1) The Minister must prepare a progress report no +later than June 1, 2028 and additional progress reports +no later than June 1 of every fifth year after that. +Tabling of progress reports +(2) The Minister must cause each progress report to be +tabled in each House of Parliament on any of the first 15 +days on which that House is sitting after the report is +prepared. +Contents +(3) Each progress report must contain an update on the +progress made towards achieving the milestones under +and implementing the measures set out in the most +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Action Plan +Sections 16-19 + +Page 17 +recent Sustainable Jobs Action Plan and include the de- +tails of any additional measures that are being or could +be taken to increase the probability of achieving the mile- +stones. +Consultation +(4) The Minister must, when preparing a progress re- +port, +(a) take into account advice from the Council; and +(b) consult the specified Ministers and other relevant +federal ministers. +Sustainable Jobs Secretariat +Establishment +20 (1) The Minister must establish a Sustainable Jobs +Secretariat to support the Minister in the implementa- +tion of the Act. +Role +(2) The Secretariat’s role includes +(a) enabling policy and program coherence in the de- +velopment and implementation of each Sustainable +Jobs Action Plan, supporting the work within the fed- +eral government to design the measures set out in +those Plans and coordinating the implementation of +those measures across federal entities, working in +leadership roles in their respective areas of responsi- +bility, including those entities responsible — at the na- +tional and regional level — for matters relating to +skills development, the labour market, rights at work, +economic development and emissions reduction; +(b) supporting the preparation of the Plans and track- +ing progress on them; +(c) coordinating specific federal-provincial and feder- +al-territorial initiatives related to the Plans and engag- +ing with the governments of provinces and territories +in areas of common interest; +(c.1) serving as a source of information and point of +contact in respect of federal programs, funding and +services for workers and employers with respect to +sustainable jobs; and +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Action Plan +Sections 19-20 + +Page 18 +(d) providing administrative and policy support to the +Council. +General +Review of Act +21 (1) Within 10 years after the day on which this Act +receives royal assent and by the end of each subsequent +period of 10 years, the Minister must cause a review of +this Act to be conducted. +Tabling of report +(2) The Minister must cause a report of the review to be +tabled in each House of Parliament on any of the first 15 +days on which that House is sitting after the report has +been completed. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 13: Canadian Sustainable Jobs Act +Sustainable Jobs Secretariat +Sections 20-21 + +Page 19 + +Page 20 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-51_4.txt b/task6_model_deployment/assets/C-51_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..9989332f5f0908267616629d7e7f01f917b8670f --- /dev/null +++ b/task6_model_deployment/assets/C-51_4.txt @@ -0,0 +1,495 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 22 +An Act to give effect to the self-government +treaty recognizing the Whitecap Dakota +Nation / Wapaha Ska Dakota Oyate and to +make consequential amendments to other +Acts +ASSENTED TO +JUNE 22, 2023 +BILL C-51 + +Page 2 +SUMMARY +This enactment gives effect to the treaty entitled “A Self-Govern- +ment Treaty Recognizing the Whitecap Dakota Nation / Wapaha +Ska Dakota Oyate” and makes consequential amendments to +other Acts. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +TABLE OF PROVISIONS +An Act to give effect to the self-government treaty +recognizing the Whitecap Dakota Nation / Wapaha +Ska Dakota Oyate and to make consequential +amendments to other Acts +Preamble +Short Title +Self-Government Treaty Recognizing the Whitecap Dako- +ta Nation / Wapaha Ska Dakota Oyate Act +1 +Interpretation +Definitions +2 +Status of Treaty +3 +Treaty +Treaty given effect +4 +Treaty prevails +5 +Whitecap Dakota Nation +Capacity, rights, powers and privileges +6 +Whitecap Dakota Laws +Third parties +7 +Taxation +Tax Treatment Agreement +8 +Clarification +9 +Application of Other Acts +Indian Act +10 +Statutory Instruments Act +11 +General +Judicial notice — Treaty and Tax Treatment Agreement +12 +Judicial notice — Whitecap Dakota law +13 +Federal Courts Act +14 +Notice +15 +Retroactive effect +16 +Orders and regulations +17 +2021-2022-2023 + +Page 4 +Consequential Amendments +Access to Information Act +18 +Payments in Lieu of Taxes Act +19 +Privacy Act +20 +First Nations Goods and Services Tax Act +22 +First Nations Fiscal Management Act +24 +Coming into Force +Order in council +25 +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 22 +An Act to give effect to the self-government treaty +recognizing the Whitecap Dakota Nation / Wapaha +Ska Dakota Oyate and to make consequential amend- +ments to other Acts +[Assented to 22nd June, 2023] +Preamble +Whereas the Whitecap Dakota Nation and the Gov- +ernment of Canada recognize distinctive historical re- +lationships between certain Dakota communities and +the Crown based on, at various times, treaties or al- +liances of peace and friendship; +Whereas the Whitecap Dakota Nation is an Indige- +nous people of Canada; +Whereas the Government of Canada recognizes that +the inherent right of self-government is a right of the +Indigenous peoples of Canada recognized and af- +firmed by section 35 of the Constitution Act, 1982 and +that the Whitecap Dakota Nation has that inherent +right; +Whereas the Whitecap Dakota Nation and the Gov- +ernment of Canada are committed to achieving rec- +onciliation through a renewed nation-to-nation rela- +tionship based on respect, cooperation, partnership +and the recognition of the Whitecap Dakota Nation’s +rights; +Whereas the Whitecap Dakota Nation aspires to par- +ticipate fully in the economic, social, political and cul- +tural aspects of Canadian society in a way that pre- +serves and enhances the collective identity of White- +cap Dakota members as a self-sufficient and sustain- +able community now and into the future; +Whereas the Whitecap Dakota First Nation members +have approved the treaty entitled “A Self-Govern- +ment Treaty Recognizing the Whitecap Dakota Na- +tion / Wapaha Ska Dakota Oyate”; +Whereas the Treaty was signed on May 2, 2023 on +behalf of the Whitecap Dakota First Nation and His +Majesty in right of Canada; +2021-2022-2023 + +Page 6 +Whereas the Government of Canada is committed to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples and the Whitecap Dako- +ta Nation and the Government of Canada view the +Treaty as contributing to the implementation of that +Declaration; +And whereas the Treaty requires the coming into +force of an Act of Parliament that gives effect to it; +Now therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows:  +Short Title +Short title +1 This Act may be cited as the Self-Government Treaty +Recognizing the Whitecap Dakota Nation / Wapaha Ska +Dakota Oyate Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +federal law has the same meaning as in 1.01 of the +Treaty. (règle de droit fédérale) +Indigenous peoples of Canada has the meaning as- +signed by the definition aboriginal peoples of Canada +in subsection 35(2) of the Constitution Act, 1982. +(peuples autochtones du Canada) +Tax Treatment Agreement means the tax treatment +agreement, as amended from time to time in accordance +with its provisions, that is referred to in 11.16 of the +Treaty. (accord sur le traitement fiscal) +Treaty means the treaty entitled “A Self-Government +Treaty Recognizing the Whitecap Dakota Nation / Wapa- +ha Ska Dakota Oyate,” signed on behalf of the Whitecap +Dakota First Nation and His Majesty in right of Canada +on May 2, 2023, as amended from time to time in accor- +dance with its provisions. (traité) +Whitecap Dakota Government has the same meaning +as in 1.01 of the Treaty. (gouvernement des Dakotas +de Whitecap) +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Short Title +Preamble – Sections 1-2 + +Page 7 +Whitecap Dakota institution has the meaning assigned +by the definition WDN Institution in 1.01 of the Treaty. +(institution) +Whitecap Dakota law has the meaning assigned by the +definition WDN Law in 1.01 of the Treaty. (loi de la na- +tion) +Whitecap Dakota member has the meaning assigned +by the definition WDN Member in 1.01 of the Treaty. +(membre) +Whitecap Dakota Nation has the meaning assigned by +the definition WDN in 1.01 of the Treaty. (Nation dako- +ta de Whitecap) +Whitecap Dakota reserve lands has the meaning as- +signed by the definition WDN Reserve Lands in 1.01 of +the Treaty. (terres de réserve) +Status of Treaty +3 For greater certainty, the Treaty is a treaty within the +meaning of sections 25 and 35 of the Constitution Act, +1982. +Treaty +Treaty given effect +4 (1) The Treaty is approved, given effect and declared +valid and has the force of law. +Rights and obligations +(2) For greater certainty, a person or entity has the pow- +ers, rights, privileges and benefits conferred on the per- +son or entity by the Treaty and must perform the duties, +and is subject to the liabilities, imposed on the person or +entity by the Treaty. +Third parties +(3) For greater certainty, the Treaty is binding on, and +may be relied on by, all persons and entities. +Treaty prevails +5 (1) In the event of any conflict between the Treaty and +this Act or any other federal law, the Treaty prevails to +the extent of the conflict. +Act prevails +(2) In the event of any conflict between this Act and any +other federal law, this Act prevails to the extent of the +conflict. +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Interpretation +Sections 2-5 + +Page 8 +Whitecap Dakota Nation +Capacity, rights, powers and privileges +6 (1) The Whitecap Dakota Nation is a legal entity and +has, subject to the Treaty, the capacity, rights, powers +and privileges of a natural person. +Vesting of rights, interests, etc. +(2) On the coming into effect of the Treaty, all rights, in- +terests, assets and obligations of the Whitecap Dakota +First Nation as a band, within the meaning of the Indian +Act, vest in the Whitecap Dakota Nation. +Whitecap Dakota Government +(3) The Whitecap Dakota Nation exercises the power and +authority to make laws, carries out other government +functions and otherwise exercises power or authority +through the Whitecap Dakota Government. +Whitecap Dakota Laws +Third parties +7 Subject to the Treaty, Whitecap Dakota laws are bind- +ing on and may be relied on by all persons and entities, +the Whitecap Dakota Nation, the Whitecap Dakota Gov- +ernment and Whitecap Dakota institutions. +Taxation +Tax Treatment Agreement +8 On the day on which the Tax Treatment Agreement +comes into effect by application of 11.16 of the Treaty, +that Agreement is approved, given effect and declared +valid. That Agreement has the force of law during the pe- +riod in which it is in effect. +Clarification +9 The Tax Treatment Agreement does not form part of +the Treaty and it is not a treaty or a land claims agree- +ment within the meaning of sections 25 and 35 of the +Constitution Act, 1982. +Application of Other Acts +Indian Act +10 Subject to the Treaty, the Indian Act does not apply +to the Whitecap Dakota Nation, the Whitecap Dakota +Government, Whitecap Dakota members or Whitecap +Dakota reserve lands. +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Whitecap Dakota Nation +Sections 6-10 + +Page 9 +Statutory Instruments Act +11 The Statutory Instruments Act does not apply to +Whitecap Dakota laws. +General +Judicial notice — Treaty and Tax Treatment +Agreement +12 (1) Judicial notice must be taken of the Treaty and +the Tax Treatment Agreement. +Publication +(2) The Treaty and the Tax Treatment Agreement must +be published by the King’s Printer. +Evidence +(3) A copy of the Treaty or the Tax Treatment Agreement +published by the King’s Printer is evidence of that Treaty +or that Agreement, and of its contents, and a copy pur- +porting to be published by the King’s Printer is presumed +to be so published unless the contrary is shown. +Judicial notice — Whitecap Dakota law +13 (1) Judicial notice must be taken of any Whitecap +Dakota law that is registered in the public registry re- +ferred to in 5.12 of the Treaty. +Evidence +(2) A copy of any Whitecap Dakota law purporting to be +registered in the public registry referred to in 5.12 of the +Treaty is evidence of that law and of its contents, unless +the contrary is shown. +Federal Courts Act +14 (1) A decision-making body established under a +Whitecap Dakota law, including a Whitecap Dakota insti- +tution, is not a federal board, commission or other tri- +bunal as defined in subsection 2(1) of the Federal Courts +Act. +Saskatchewan Court of King’s Bench +(2) The Saskatchewan Court of King’s Bench has juris- +diction to +(a) make orders and issue injunctions and declaratory +relief against a decision-making body referred to in +subsection (1); and +(b) undertake judicial review of the decisions of that +decision-making body, provided that all review mech- +anisms set out in Whitecap Dakota laws have been ex- +hausted. +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Application of Other Acts +Sections 11-14 + +Page 10 +Notice +15 (1) If an issue arises in any judicial or administrative +proceeding in respect of the interpretation, validity or ap- +plicability of the Treaty, of this Act or of any Whitecap +Dakota law, then the issue must not be decided until the +party raising the issue has served notice +(a) on the Attorney General of Canada and the White- +cap Dakota Government, in the case of a provision of +the Treaty or this Act; and +(b) on the Whitecap Dakota Government, in the case +of a provision of a Whitecap Dakota law. +Content and timing +(2) The notice must be served at least 14 days before the +day on which the issue is to be argued, unless the court or +tribunal authorizes a shorter period, and must identify +(a) the proceeding; +(b) the subject matter of the issue; +(c) the particulars that are necessary to show the +point to be argued; and +(d) the day on which the issue is to be argued. +Participation +(3) The recipient of a notice under subsection (1) may +appear and participate in the proceeding as a party with +the same rights as any other party. +Clarification +(4) For greater certainty, subsections (2) and (3) do not +require that an oral hearing be held if one is not other- +wise required. +Retroactive effect +16 Despite subsection 4(1), Chapter 33 and Schedule B +of the Treaty are deemed to have effect as of August 22, +2022. +Orders and regulations +17 (1) The Governor in Council may make any orders +and regulations that the Governor in Council considers +necessary for the purpose of carrying out any of the pro- +visions of the Treaty, of the Tax Treatment Agreement or +of any other agreements that are related to the imple- +mentation of the Treaty. +First Nations Fiscal Management Act +(2) For the purpose of enabling the Whitecap Dakota Na- +tion to benefit from the provisions of the First Nations +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +General +Sections 15-17 + +Page 11 +Fiscal Management Act or obtain the services of any +body established under that Act, the Governor in Council +may make any regulations that the Governor in Council +considers necessary, including regulations +(a) adapting any provision of that Act or of any regula- +tion made under that Act; and +(b) restricting the application of any provision of that +Act or of any regulation made under that Act. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +18 Subsection 13(3) of the Access to Information +Act is amended by adding the following after +paragraph (h): +(h.1) the Whitecap Dakota Government, as defined +in section 2 of the Self-Government Treaty Recogniz- +ing the Whitecap Dakota Nation / Wapaha Ska +Dakota Oyate Act; +R.S., c. M-13 +Payments in Lieu of Taxes Act +19 The definition taxing authority in subsection +2(1) of the Payments in Lieu of Taxes Act is +amended by striking out “or” at the end of para- +graph (i), by adding “or” at the end of paragraph +(j) and by adding the following after paragraph +(j): +(k) the Whitecap Dakota Government, as defined in +section 2 of the Self-Government Treaty Recognizing +the Whitecap Dakota Nation / Wapaha Ska Dakota +Oyate Act, if it levies and collects a real property tax or +a frontage or area tax in respect of Whitecap Dakota +reserve lands, as defined in section 2 of that Act. +R.S., c. P-21 +Privacy Act +20 (1) Paragraph 8(2)(f) of the Privacy Act is +amended by adding the following after subpara- +graph (vii): +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +General +Sections 17-20 + +Page 12 +(vii.1) the Whitecap Dakota Government, as de- +fined in section 2 of the Self-Government Treaty +Recognizing the Whitecap Dakota Nation / Wapa- +ha Ska Dakota Oyate Act; +(2) Subsection 8(7) of the Act is amended by +adding the following after paragraph (h): +(h.1) the Whitecap Dakota Government, as defined +in section 2 of the Self-Government Treaty Recogniz- +ing the Whitecap Dakota Nation / Wapaha Ska +Dakota Oyate Act; +21 Subsection 19(1) of the Act is amended by +adding the following after paragraph (e): +(e.1) the Whitecap Dakota Government, as defined +in section 2 of the Self-Government Treaty Recogniz- +ing the Whitecap Dakota Nation / Wapaha Ska +Dakota Oyate Act; +2003, c. 15, s. 67 +First Nations Goods and Services Tax +Act +22 (1) Column 1 of Schedule 1 to the First Na- +tions Goods and Services Tax Act is amended by +replacing “Whitecap Dakota First Nation” with +“Whitecap Dakota Nation”. +(2) Column 2 of Schedule 1 to the Act is amended +by replacing “Council of the Whitecap Dakota +First Nation” with “Whitecap Dakota Council”. +(3) Column 3 of Schedule 1 to the Act is amended +by replacing “Reserve of the Whitecap Dakota +First Nation” with “Whitecap Dakota reserve lands, +as defined in the Self-Government Treaty Recog- +nizing the Whitecap Dakota Nation / Wapaha +Ska Dakota Oyate Act”. +23 (1) Column 1 of Schedule 2 to the Act is +amended by replacing “Whitecap Dakota First +Nation” with “Whitecap Dakota Nation”. +(2) Column 2 of Schedule 2 to the Act is amended +by replacing “Council of the Whitecap Dakota +First Nation” with “Whitecap Dakota Council”. +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Consequential Amendments +Privacy Act +Sections 20-23 + +Page 13 +(3) Column 3 of Schedule 2 to the Act is amended +by replacing “Reserve of the Whitecap Dakota +First Nation” with “Whitecap Dakota reserve lands, +as defined in the Self-Government Treaty Recog- +nizing the Whitecap Dakota Nation / Wapaha +Ska Dakota Oyate Act”. +2005, c. 9; 2012, c. 19, s. 658 +First Nations Fiscal Management Act +24 The schedule to the First Nations Fiscal Man- +agement Act is amended by deleting the follow- +ing: +Whitecap Dakota First Nation +Coming into Force +Order in council +25 This Act, other than section 16, comes into +force on a day to be fixed by order of the Gover- +nor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 22: Self-Government Treaty Recognizing the Whitecap Dakota Nation / +Wapaha Ska Dakota Oyate Act +Consequential Amendments +First Nations Goods and Services Tax Act +Sections 23-25 + +Page 14 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-54_4.txt b/task6_model_deployment/assets/C-54_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..a80e20b3ad409c8877b1f73d2bf49e3ea6f72e3a --- /dev/null +++ b/task6_model_deployment/assets/C-54_4.txt @@ -0,0 +1,3661 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 24 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2024 +ASSENTED TO +JUNE 22, 2023 +BILL C-54 + +Page 2 +SUMMARY +This enactment grants the sum of $108,700,157,669 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 24 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2024 +[Assented to 22nd June, 2023] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2024, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 2, +2023–24. +$108,700,157,669 granted for 2023–24 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $108,700,157,669 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024, not other- +wise provided for, which is the total of the following +amounts: +(a) $103,446,347,749, which is the total of the amounts +of the items set out in the Proposed Schedule 1 in the +Annex to the Main Estimates for the fiscal year ending +March 31, 2024 and in Schedule 1 to this Act less the +total of the interim appropriations granted on account +2021-2022-2023 + +Page 4 +of those items by Appropriation Act No. 1, 2023–24, +and +(b) $5,253,809,920, which is the total of the amounts of +the items set out in the Proposed Schedule 2 in the An- +nex to those Estimates and in Schedule 2 to this Act +less the total of the interim appropriations granted on +account of those items by Appropriation Act No. 1, +2023–24. +Purpose of each item +3 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2023. +Adjustments in accounts of Canada — Schedule 1 +4 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2025, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +Sections 2-5 + +Page 5 +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2024. +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +Section +5 + +Page 6 +SCHEDULE 1 +Based on the Main Estimates 2023–24, the amount granted is $ +out in this Schedule ($191,373,569,801) less the total of the inter +ation Act No. 1, 2023–24 ($87,927,222,052). +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlantiq +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1 +– Payments to the corporation for operating and capital +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtheranc +section 8 of the Canada Council for the Arts Act +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1 +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +curred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the c +functions conferred on the Corporation under any +accordance with the Corporation’s authority under +Housing Corporation Act +CANADA POST CORPORATION +Société canadienne des postes +1 +– Payments to the Corporation for special purposes +CANADA SCHOOL OF PUBLIC SERVICE +École de la fonction publique du Canada +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 7 +Vote No. +Items +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1 +– Payments to the Corporation for operating expenditur +5 +– Payments to the Corporation for working capital +10 +– Payments to the Corporation for capital expenditures +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN COMMERCIAL CORPORATION +Corporation commerciale canadienne +1 +– Payments to the Corporation +CANADIAN DAIRY COMMISSION +Commission canadienne du lait +1 +– Program expenditures +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +5 +– Capital expenditures +CANADIAN GRAIN COMMISSION +Commission canadienne des grains +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 8 +Vote No. +Items +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personne +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +CANADIAN INTERGOVERNMENTAL CONFERENCE SECR +Secrétariat des conférences intergouvernementales c +1 +– Program expenditures +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 +Musée canadien de l’immigration du Quai 21 +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1 +– Payments to the Museum for operating and capital ex +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AG +Agence canadienne de développement économique d +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 9 +Vote No. +Items +– Contributions +CANADIAN RACE RELATIONS FOUNDATION +Fondation canadienne des relations raciales +1 +– Payments to the Foundation for its activities, as referr +the Canadian Race Relations Foundation Act +CANADIAN RADIO-TELEVISION AND TELECOMMUNICA +Conseil de la radiodiffusion et des télécommunication +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +munications Fees Regulations, 2010, the Broadcasting +1997 and the Unsolicited Telecommunications Fees R +enues that it receives in that fiscal year from activities +its operations, up to amounts approved by the Treasu +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1 +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN TOURISM COMMISSION +Commission canadienne du tourisme +1 +– Payments to the Commission +CANADIAN TRANSPORTATION ACCIDENT INVESTIGAT +Bureau canadien d’enquête sur les accidents de trans +transports +1 +– Program expenditures +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR +MOUNTED POLICE +Commission civile d’examen et de traitement des pla +Gendarmerie royale du Canada +1 +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 10 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +including the provision of internal support services un +COPYRIGHT BOARD +Commission du droit d’auteur +1 +– Program expenditures +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to deposit into the Inmate Welfare Fund rev +cal year from projects operated by inmates and financ +– Authority to operate canteens in federal institutions an +fiscal year, revenue from sales into the Inmate Welfar +– Payments, in accordance with terms and conditions p +in Council, +(a) to or on behalf of discharged inmates who suff +caused by participation in normal program activity +(b) to dependants of deceased inmates and discha +resulted from participation in normal program act +– Authority for the Minister of Public Safety and Emerge +to the approval of the Governor in Council, to enter in +province for +(a) the confinement in institutions of that province +committed or transferred to a penitentiary; +(b) compensation for the maintenance of such per +(c) payment in respect of the construction and rela +tions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +5 +– Capital expenditures, including +(a) payments to Indigenous governing bodies or In +defined in section 79 of the Corrections and Condi +connection with the provision of correctional servi +ferred to in section 81 of that Act; and +(b) payments to non-profit organizations involved +operations, provinces and municipalities towards +tion costs +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1 +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +1 +– Operating expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 11 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) collaborative research agreements and researc +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program +(d) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +(b) activities undertaken under the Capital Experie +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 12 +Vote No. +Items +that fiscal year from the provision of services related +Canada — revenues that it receives in that fiscal year +services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +ties, for the capacity development for Indians and Inu +terials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +ownership of which +(a) may be transferred to provincial governments o +proved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +ans at the discretion of the Minister of Crown-Indig +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +L15 +– Loans to Indigenous claimants in accordance with term +proved by the Governor in Council for the purpose of +research, development and negotiation of claims +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 13 +Vote No. +Items +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +1 +– Operating expenditures +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of services to assist provinces in +provincial programs funded under Labour Market +(b) the provision of internal support services unde +(c) any amount charged to a Crown corporation un +Government Employees Compensation Act in rela +for subrogated claims for Crown corporations; and +(d) the portion of the Government Employees Com +tal or agency subrogated claim settlements related +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Pursuant to subsection 8(2) of the Bretton Woods and +the amount of financial assistance provided by the M +direct payments to the International Development Ass +ceed $486,916,000 in Canadian dollars in the fiscal ye +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1 +– Operating expenditures +– Canada’s share of expenses of the international fisher +– Authority to provide free office accommodation for th +commissions +– Authority to make recoverable advances in the amoun +ternational fisheries commissions of joint cost project +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 14 +Vote No. +Items +– Authority to make recoverable advances for transport +er shipping services performed for individuals, outsid +ernments in the course of, or arising out of, the exerc +tion, including aids to navigation and shipping +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) in the course of, or arising from, the activities o +Guard; and +(b) from the provision of internal support services +Act +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Authority to make payments to provinces, municipalit +thorities as contributions towards construction done +– Authority for the purchase and disposal of commercia +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +1 +– Operating expenditures, including those related to the +representatives abroad, to the staff of those represen +ment of Canadians to the staffs of international organ +– Authority to make recoverable advances to internation +amounts not exceeding the amounts of the shares of +– Expenditures in respect of the provision of office acco +tional Civil Aviation Organization +– Authority to make recoverable expenditures for assist +distressed Canadian citizens and Canadian residents w +their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadian F +(ii) trade missions and other international busin +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other dep +Crown corporations and non-federal organizati +(vi) specialized consular services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 15 +Vote No. +Items +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including payments for other specified +sion of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and assis +tional security, international development and glo +15 +– Payments made +(a) in respect of pension, insurance and social secu +rangements for employees locally engaged outsid +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such employees and for a +Treasury Board determines +20 +– Pursuant to subsection 12(2) of the International Deve +tions) Assistance Act, the amount of financial assistan +ter of Foreign Affairs, in consultation with the Ministe +rect payments for the purpose of contributions to the +tutions may not exceed $241,074,568 in the fiscal yea +L30 +– Loans under paragraph 3(1)(a) of the International Fin +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of services or the sale of products +being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +cal year for Vote 1, 5 or 10 of the Department, and +(c) any revenues referred to in paragraph 32(1)(d) +tion Act of the Department +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 16 +Vote No. +Items +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +ties, for the capacity development for Indians and Inu +terials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of services or the sale of products +tion and medical services; and +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +ownership of which +(a) may be transferred to provincial governments o +proved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +ans at the discretion of the Minister of Indigenous +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +munications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrup +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 17 +Vote No. +Items +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +operatives Act and the Canada Not-for-profit Corp +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +ten opinions, under the Competition Act at the Com +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +L15 +– Payments under subsection 14(2) of the Department o +L20 +– Loans under paragraph 14(1)(a) of the Department of +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +national organizations of optional legal services th +Department’s mandate; and +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1 +– Operating expenditures +– Authority for total commitments, subject to allotment +of $43,260,566,476 for the purposes of Votes 1, 5 and +gardless of the year in which the payment of those co +which it is estimated that $18,594,771,852 will come d +years) +– Authority, subject to the direction of the Treasury Boa +penditures or advances in respect of materials supplie +formed on behalf of, individuals, corporations, outsid +departments and agencies and other governments +– Payments +(a) in respect of pension, insurance and social secu +rangements for employees locally engaged outsid +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 18 +Vote No. +Items +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such employees and for a +Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +cordance with section 3 of The Defence Appropria +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or f +es +15 +– Payments +(a) in respect of insurance and benefit programs o +members of the Regular Force and the Reserve Fo +and +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such members and for an +Treasury Board determines +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates u +the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +research products as part of the departmental ope +(e) the provision of internal support services unde +cial Administration Act +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 19 +Vote No. +Items +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1 +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +tral services +– Authority to make recoverable expenditures in relatio +Canada Pension Plan, the Employment Insurance Act +Management Act +– Authority to expend revenues that it receives during t +the provision of accommodation, common and centra +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures including expenditures on works +ty +– Authority to reimburse lessees of federal real property +improvements authorized by the Minister of Public W +vices +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1 +– Operating expenditures +– Authority for the Minister of the Environment to enga +by different boards at the remuneration that those bo +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 20 +Vote No. +Items +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +provision of services, the sale of information products +fees, the granting of leases or the issuance of licenses +cluding +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring serv +sands; +(e) fees for entry to federal real property or federa +(f) permits; and +(g) services in respect of federal real property or fe +ing the granting of surface leases to oil and gas co +of licences for grazing +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Authority to make payments to provinces and municip +wards construction done by those bodies +– Authority to make recoverable advances not exceedin +of provincial and outside agencies of the cost of joint +tures on other than federal property +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including ones to developing countries +Fund for the Implementation of the Montreal Protoco +tary payments or the provision of goods, equipment o +DEPARTMENT OF TRANSPORT +Ministère des Transports +1 +– Operating expenditures +– Authority to make expenditures on other than federal +or arising out of the exercise of jurisdiction in, aerona +– Authority for the payment of commissions for revenu +nautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 21 +Vote No. +Items +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1 +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +tangible value to the property, payment of taxes, insu +– Expenditures related to, subject to the approval of the +(a) necessary remedial work on properties constru +price contracts and sold under the Veterans’ Land +correct defects for which neither the veteran nor th +financially responsible; and +(b) other work on other properties that is required +terest or right in those properties +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +listed for any grant may be increased or decreased, s +the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICAT +Ministère de la Diversification de l’économie de l’Oue +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR +Agence de développement économique du Canada p +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR NO +Agence fédérale de développement économique pou +1 +– Operating expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 22 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS +Centre d’analyse des opérations et déclarations finan +1 +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1 +– Program expenditures, including payments in respect +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during t +its activities +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfugié +1 +– Program expenditures +IMPACT ASSESSMENT AGENCY OF CANADA +Agence canadienne d’évaluation d’impact +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the conduct of assessments by a review panel; +(b) the provision of internal support services unde +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +INTERNATIONAL DEVELOPMENT RESEARCH CENTRE +Centre de recherches pour le développement internat +1 +– Payments to the Centre +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 23 +Vote No. +Items +INTERNATIONAL JOINT COMMISSION (CANADIAN SEC +Commission mixte internationale (section canadienne +1 +– Program expenditures +– Expenses of the Canadian Section, including salaries +– Expenses of studies, surveys and investigations by th +national References +– Expenses of the Commission under the Canada-Unite +Quality Agreement +INVEST IN CANADA HUB +Investir au Canada +1 +– Program expenditures +LAW COMMISSION OF CANADA +Commission du droit du Canada +1 +– Program expenditures +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1 +– Program expenditures +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +1 +– Operating expenditures +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of access to the collection and the +from the collection; and +(b) the provision of internal support services unde +5 +– Capital expenditures +LIBRARY OF PARLIAMENT +Bibliothèque du Parlement +1 +– Program expenditures +– Authority to expend revenues that it receives in the fis +tivities +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +and related vessels, terminals and infrastructure +MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTE +Comité externe d’examen des griefs militaires +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 24 +Vote No. +Items +MILITARY POLICE COMPLAINTS COMMISSION +Commission d’examen des plaintes concernant la po +1 +– Program expenditures +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1 +– Payments to the Corporation for operating expenditur +NATIONAL CAPITAL COMMISSION +Commission de la capitale nationale +1 +– Payments to the Commission for operating expenditu +5 +– Payments to the Commission for capital expenditures +NATIONAL FILM BOARD +Office national du film +1 +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1 +– Payments to the Gallery for operating and capital exp +5 +– Payments to the Gallery for the acquisition of objects +ed costs +NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY +Musée national des sciences et de la technologie +1 +– Payments to the Museum for operating and capital ex +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +Telescope +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +NORTHERN PIPELINE AGENCY +Administration du pipe-line du Nord +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 25 +Vote No. +Items +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of audit professional services to m +Council of Legislative Auditors; and +(b) the inquiries conducted under section 11 of the +OFFICE OF THE CHIEF ELECTORAL OFFICER +Bureau du directeur général des élections +1 +– Program expenditures +OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIA +Bureau du commissaire à la magistrature fédérale +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of administrative services and judicial training service +– Remuneration, allowances and expenses for judges, i +the Supreme Court of Yukon, the Supreme Court of th +and the Nunavut Court of Justice, not provided for by +5 +– Operating expenditures — Canadian Judicial Council +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1 +– Program expenditures +OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUA +Commissariat aux langues officielles +1 +– Program expenditures +OFFICE OF THE CONFLICT OF INTEREST AND ETHICS CO +Bureau du commissaire aux conflits d’intérêts et à l’é +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 26 +Vote No. +Items +OFFICE OF THE CORRECTIONAL INVESTIGATOR OF CAN +Bureau de l’enquêteur correctionnel du Canada +1 +– Program expenditures +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS +Bureau du directeur des poursuites pénales +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of prosecution and prosecution-re +(b) the provision to Crown corporations, non-feder +national organizations of optional prosecution and +vices that are consistent with the Office’s mandate +(c) the provision of internal support services unde +OFFICE OF THE GOVERNOR GENERAL’S SECRETARY +Bureau du secrétaire du gouverneur général +1 +– Program expenditures +– Expenditures incurred for former Governors General, +for their spouses, during their lifetimes and for a perio +their deaths, in respect of the performance of activitie +as a result of their having occupied the office of Gove +OFFICE OF THE INTELLIGENCE COMMISSIONER +Bureau du commissaire au renseignement +1 +– Program expenditures +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSIO +Commissariat à l’intégrité du secteur public +1 +– Program expenditures +– Contributions +OFFICE OF THE SENATE ETHICS OFFICER +Bureau du conseiller sénatorial en éthique +1 +– Program expenditures +OFFICE OF THE SUPERINTENDENT OF FINANCIAL INST +Bureau du surintendant des institutions financières +1 +– Program expenditures +OFFICES OF THE INFORMATION AND PRIVACY COMMIS +Commissariats à l’information et à la protection de la +1 +– Program expenditures — Office of the Information Co +5 +– Program expenditures — Office of the Privacy Commi +– Contributions — Office of the Privacy Commissioner +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 27 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANA +Agence de développement économique du Pacifique +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +5 +– Capital expenditures +10 +– Amounts credited to the New Parks and Historic Sites +specified in subsection 21(3) of the Parks Canada Age +PARLIAMENTARY PROTECTIVE SERVICE +Service de protection parlementaire +1 +– Program expenditures +– Authority to expend revenues that it receives during t +its activities +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du Canad +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of services under section 29.2 of that Act +PATENTED MEDICINE PRICES REVIEW BOARD +Conseil d’examen du prix des médicaments brevetés +1 +– Program expenditures +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +for; +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 28 +Vote No. +Items +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +products, the provision of inspection services and the +port services under section 29.2 of that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +listed for any grant may be increased or decreased, s +the Treasury Board +– Contributions +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of staffing, assessment and counselling services and +of internal support services under section 29.2 of that +REGISTRAR OF THE SUPREME COURT OF CANADA +Registraire de la Cour suprême du Canada +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +listed for any grant may be increased or decreased, s +the Treasury Board +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 29 +Vote No. +Items +– Contributions +ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIE +Comité externe d’examen de la Gendarmerie royale d +1 +– Program expenditures +SECRETARIAT OF THE NATIONAL SECURITY AND INTEL +PARLIAMENTARIANS +Secrétariat du Comité des parlementaires sur la sécur +renseignement +1 +– Program expenditures +SENATE +Sénat +1 +– Program expenditures, including payments in respect +Senators’ offices and an allowance in lieu of residenc +Senate +– Contributions +– Authority to expend revenues that it receives during t +its activities +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year from the provision of information tech +Shared Services Canada Act — revenues that it receiv +the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset c +incurs in that fiscal year — revenues that it receives in +provision of information technology services under th +Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1 +– Payments to the Council that are referred to in paragr +Council of Canada Act +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 30 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +TELEFILM CANADA +Téléfilm Canada +1 +– Payments to the corporation to be used for the purpos +Canada Act +THE FEDERAL BRIDGE CORPORATION LIMITED +La société des ponts fédéraux Limitée +1 +– Payments to the Corporation +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +1 +– Payments to the corporation to be applied in payment +ditures over its revenues (exclusive of depreciation on +serves) in the operation of the Jacques-Cartier Bridge +Control Structure, the Melocheville Tunnel, the Île des +the federal sections of the Honoré Mercier Bridge and +way and in the deconstruction of the original Champl +– Payments to the corporation for the provision of supp +Infrastructure of Canada for projects in Quebec +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1 +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +tivities +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +– Authority granted to the Treasury Board to provide fo +unforeseen expenditures not otherwise provided for +sion of new grants and contributions or for increases +listed in any of the Estimates for the fiscal year — as l +are within the legal mandate of the departments or ot +they are made +– Authority to reuse any sums allotted and repaid to thi +appropriations +10 +Government-wide Initiatives +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 31 +Vote No. +Items +– Authority granted to the Treasury Board to supplemen +for the fiscal year in support of the implementation of +tiatives in the federal public administration +20 +Public Service Insurance +– Payments, in respect of insurance, pension or benefit +ments, or in respect of the administration of such pro +cluding premiums, contributions, benefits, fees and o +respect of the federal public administration, or any pa +any other persons that the Treasury Board determine +– Authority to expend any revenues or other amounts th +insurance, pension or benefit programs or other arran +(a) to offset premiums, contributions, benefits, fee +respect of those programs or arrangements; and +(b) to provide for the return to eligible employees +der subsection 96(3) of the Employment Insurance +25 +Operating Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +for the fiscal year by reason of the operating budget c +vious fiscal year +30 +Paylist Requirements +– Authority granted to the Treasury Board to supplemen +for the fiscal year for +(a) requirements related to parental and maternity +(b) entitlements on cessation of service or employ +(c) adjustments that have not been provided from +justments, made to terms and conditions of servic +federal public administration, including the Royal +as well as of members of the Canadian Forces +35 +Capital Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +for the fiscal year by reason of the capital budget carr +ous fiscal year +VETERANS REVIEW AND APPEAL BOARD +Tribunal des anciens combattants (révision et appel) +1 +– Program expenditures +VIA HFR - VIA TGF INC +VIA HFR - VIA TGF Inc. +1 +– Payments to the corporation for operating and capital +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into pur +(c)(i) of Transport Vote 52d, Appropriation Act No. 1, +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 32 +Vote No. +Items +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1 +– Payments to the Authority for the discharge of its man +Letters Patent and the Canada-Michigan Crossing Agr +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 + +Page 33 +ANNEXE 1 +D’après le Budget principal des dépenses 2023-2024, la somme +postes figurant à la présente annexe (191 373 569 801 $), moins +la Loi de crédits no 1 pour 2023-2024 (87 927 222 052 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses d +dépenses en capital +ADMINISTRATION DU PIPE-LINE DU NORD +Northern Pipeline Agency +1 +– Dépenses du programme +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’ÉVALUATION D’IMPACT +Impact Assessment Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la réalisation d’évaluations par une commis +b) la prestation de services de soutien interne +de cette loi. +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +5 +– Dépenses en capital +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU C +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for th +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la vente de produit +vices d’inspection et de la prestation de services +vertu de l’article 29.2 de cette loi +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +lʼapprobation du Conseil du Trésor +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANA +Atlantic Canada Opportunities Agency +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for North +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +5 +– Dépenses en capital +10 +– Sommes créditées au Compte des nouveaux parc +les fins visées au paragraphe 21(3) de la Loi sur l +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1 +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BIBLIOTHÈQUE DU PARLEMENT +Library of Parliament +1 +– Dépenses du programme +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +1 +– Dépenses de fonctionnement +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les droits d’accès à la collection et les frais d +ments de celle-ci; +b) la prestation de services de soutien interne +de cette loi. +5 +– Dépenses en capital +BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDEN +DE LA SÉCURITÉ DES TRANSPORTS +Canadian Transportation Accident Investigation a +1 +– Dépenses du programme +BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU C +Office of the Correctional Investigator of Canada +1 +– Dépenses du programme +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU COMMISSAIRE À LA MAGISTRATURE +Office of the Commissioner for Federal Judicial A +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +la formation judiciaire +– Traitements, indemnités et dépenses pour les jug +adjoints de la Cour suprême du Yukon, de la Cou +du Nord-Ouest et de la Cour de justice du Nunavu +sur les juges +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +5 +– Dépenses de fonctionnement — Conseil canadien +BUREAU DU COMMISSAIRE AU RENSEIGNEMENT +Office of the Intelligence Commissioner +1 +– Dépenses du programme +BUREAU DU COMMISSAIRE AUX CONFLITS D’INTÉ +Office of the Conflict of Interest and Ethics Comm +1 +– Dépenses du programme +BUREAU DU CONSEILLER SÉNATORIAL EN ÉTHIQU +Office of the Senate Ethics Officer +1 +– Dépenses du programme +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagé +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services de poursuites et les services co +b) les services de poursuites et les services co +mandat du Bureau — fournis de manière facu +d’État et à des organisations non fédérales ou +c) les services de soutien internes fournis en v +cette loi. +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +BUREAU DU DIRECTEUR GÉNÉRAL DES ÉLECTIONS +Office of the Chief Electoral Officer +1 +– Dépenses du programme +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUD +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉ +Office of the Governor General’s Secretary +1 +– Dépenses du programme +– Dépenses relatives aux anciens gouverneurs géné +latives à leur conjoint, durant leur vie et pendant +décès, en lien avec l’exercice des attributions qui +de leurs fonctions de gouverneur général +BUREAU DU SURINTENDANT DES INSTITUTIONS F +Office of the Superintendent of Financial Institutio +1 +– Dépenses du programme +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services professionnels de vérification a +canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +teur général. +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ A +Canadian Centre for Occupational Health and Saf +1 +– Dépenses du programme +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLAR +DU CANADA +Financial Transactions and Reports Analysis Cen +1 +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ses activités, notam +services de soutien internes en vertu de l’article 2 +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +CENTRE DE RECHERCHES POUR LE DÉVELOPPEME +International Development Research Centre +1 +– Paiements au Centre +CHAMBRE DES COMMUNES +House of Commons +1 +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERI +Royal Canadian Mounted Police External Review +1 +– Dépenses du programme +COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAI +Military Grievances External Review Committee +1 +– Dépenses du programme +COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBL +Office of the Public Sector Integrity Commissione +1 +– Dépenses du programme +– Contributions +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +1 +– Dépenses du programme +COMMISSARIAT AUX LANGUES OFFICIELLES +Office of the Commissioner of Official Languages +1 +– Dépenses du programme +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1 +– Dépenses du programme — Commissariat à l’info +5 +– Dépenses du programme — Commissariat à la pr +– Contributions — Commissariat à la protection de +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES DROITS DE LA PE +Canadian Human Rights Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent de la +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES GRAINS +Canadian Grain Commission +1 +– Dépenses du programme +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIR +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +COMMISSION CANADIENNE DU LAIT +Canadian Dairy Commission +1 +– Dépenses du programme +COMMISSION CANADIENNE DU TOURISME +Canadian Tourism Commission +1 +– Paiements à la Commission +COMMISSION CIVILE D’EXAMEN ET DE TRAITEMEN +RELATIVES À LA GENDARMERIE ROYALE DU CA +Civilian Review and Complaints Commission for +Mounted Police +1 +– Dépenses du programme +COMMISSION DE LA CAPITALE NATIONALE +National Capital Commission +1 +– Paiements à la Commission pour les dépenses de +5 +– Paiements à la Commission pour les dépenses en +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la fourniture de pro +tion, d’évaluation et de counseling et de la presta +tien internes en vertu de l’article 29.2 de cette loi +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1 +– Dépenses du programme +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1 +– Dépenses du programme +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1 +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, dʼaffecter, au cours de lʼexercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +COMMISSION D’EXAMEN DES PLAINTES CONCERN +MILITAIRE +Military Police Complaints Commission +1 +– Dépenses du programme +COMMISSION DU DROIT D’AUTEUR +Copyright Board +1 +– Dépenses du programme +COMMISSION DU DROIT DU CANADA +Law Commission of Canada +1 +– Dépenses du programme +COMMISSION MIXTE INTERNATIONALE (SECTION +International Joint Commission (Canadian Sectio +1 +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +mission en vertu du mandat international qui lui +– Dépenses faites par la Commission en vertu de l’A +les États-Unis relatif à la qualité de l’eau dans les +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1 +– Paiements au Conseil au titre de l’alinéa 5a) de la +dien des normes +CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOM +CANADIENNES +Canadian Radio-television and Telecommunicatio +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci au titre du Règlement de 2010 sur les d +tion, du Règlement de 1997 sur les droits de licen +Règlement sur les droits relatifs aux télécommun +dans le cadre de ses autres activités, jusqu’à conc +approuvés par le Conseil du Trésor +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins géné +de la Loi sur le Conseil des Arts du Canada +CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS +Patented Medicine Prices Review Board +1 +– Dépenses du programme +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +cope de trente mètres +CORPORATION COMMERCIALE CANADIENNE +Canadian Commercial Corporation +1 +– Paiements à la Corporation +ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA +Canada School of Public Service +1 +– Dépenses du programme +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1 +– Paiements à la société pour les dépenses de fonct +penses en capital +FONDATION CANADIENNE DES RELATIONS RACIA +Canadian Race Relations Foundation +1 +– Paiements à la Fondation pour ses activités, au tit +Loi sur la Fondation canadienne des relations rac +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 43 +No du crédit +Postes +perçues au cours de celui-ci qui proviennent nota +de services de soutien internes en vertu de l’artic +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +INVESTIR AU CANADA +Invest in Canada Hub +1 +– Dépenses du programme +LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE +The Federal Bridge Corporation Limited +1 +– Paiements à la Société +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC +The Jacques-Cartier and Champlain Bridges Inc. +1 +– Paiements à la société à affecter au paiement de l’ +sur ses revenus – exception faite de l’amortissem +et des réserves – relativement à l’exploitation du +l’estacade du pont Champlain, du tunnel Meloche +nement de l’Île des Sœurs et des tronçons fédéra +cier et de l’autoroute Bonaventure et à la déconst +plain d’origine +– Paiements à la société pour la fourniture de servic +de l’infrastructure du Canada à l’égard de projets +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société pour les services de transp +de transport maritime entre la Nouvelle-Écosse e +dor, et les navires, terminaux et infrastructures co +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience interna +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 44 +No du crédit +Postes +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1 +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +sor, des engagements totalisant 43 260 566 476 $ +et 10 du ministère, quelle que soit l’année au cou +tué tout paiement afférent à l’un ou l’autre de ces +est estimé qu’une tranche de 18 594 771 852 $ dev +années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ext +tères ou organismes fédéraux et d’autres adminis +rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +butions, y compris : +a) les montants versés à un bénéficiaire ou ce +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées +conseil, aux termes de l’article 3 de la Loi de 1 +fense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de déf +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 45 +No du crédit +Postes +(iii) l’acquisition ou le transfert de fournitur +fins de défense. +15 +– Paiements effectués dans le cadre : +a) de programmes d’assurance et d’avantages +tentes pour les militaires de la force régulière +des Forces canadiennes; +b) de l’administration de ces programmes ou +titre des primes, contributions, avantages soc +penses engagés pour ces militaires et pour d’a +nées par le Conseil du Trésor. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) les activités de pâturage et de reproduction +rages communautaires; +c) l’administration du programme « Agri-stabi +d) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 46 +No du crédit +Postes +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière o +et organismes fédéraux; +b) les services juridiques — conformes au ma +nis de manière facultative à des sociétés d’Éta +non fédérales ou internationales; +c) les services de soutien internes fournis en v +cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien interne +de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +aucun moment pendant l’exercice, dépasser le to +disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 47 +No du crédit +Postes +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1 +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1 +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 48 +No du crédit +Postes +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1 +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’en +conseils dont les commissions peuvent avoir bes +ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de lʼarticle 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +titre de contributions aux travaux de construction +nistrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des or +des organismes de l’extérieur, y compris les dépe +propriétés n’appartenant pas au gouvernement fé +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dével +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 49 +No du crédit +Postes +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +lite et l’insolvabilité, au Bureau du surintendan +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +Loi canadienne sur les coopératives et de la Lo +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Paiements effectués en vertu du paragraphe 14(2 +de l’Industrie +L20 +– Prêts effectués en vertu de l’alinéa 14(1)a) de la Lo +dustrie +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develo +1 +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +fectés par le gouvernement canadien au personn +tionaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation d +tionale +– Autorisation d’effectuer des dépenses recouvrabl +et résidents canadiens qui se trouvent en difficult +leurs personnes à charge, et pour rapatrier ces pe +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +du commerce international, +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 50 +No du crédit +Postes +(iii) les services de développement des inv +(iv) les services de télécommunication inte +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +niture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +curité internationale, le développement intern +diale. +15 +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +20 +– Aide financière fournie par le ministre des Affaire +tion avec le ministre des Finances, à titre de cont +financières internationales pour l’exercice 2023-2 +au paragraphe 12(2) de la Loi d’aide au développ +tutions financières), ne dépasse pas 241 074 568 $ +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Lo +ternationale +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1 +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 51 +No du crédit +Postes +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Aide financière fournie par le ministre des Financ +tionale de développement, en vertu du paragraph +cords de Bretton Woods et des accords connexes +ments directs n’excédant pas, au total, 486 916 00 +l’exercice 2023-2024 +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1 +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 52 +No du crédit +Postes +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +– Autorisation de faire des avances recouvrables po +port et d’arrimage et d’autres services de la marin +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +y compris les aides à la navigation et à la navigat +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contribu +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 53 +No du crédit +Postes +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Relation +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Prêts à des revendicateurs autochtones, conformé +prouvées par le gouverneur en conseil, pour le pa +aux revendications autochtones (recherche, négo +documents) +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 54 +No du crédit +Postes +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien interne +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Services +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1 +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bi +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 55 +No du crédit +Postes +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Se +1 +– Dépenses de fonctionnement pour la prestation d +locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada, de la Loi sur l’as +Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital, y compris les dépenses relat +autres que des biens fédéraux +– Autorisation d’effectuer des remboursements à d +fédéraux ou de biens réels fédéraux relativement +ceux-ci autorisées par le ministre des Travaux pu +vernementaux +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 56 +No du crédit +Postes +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +5 +– Paiements au Musée à l’égard de l’acquisition d’o +Musée et des frais connexes +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +OFFICE NATIONAL DU FILM +National Film Board +1 +– Dépenses du programme +ORGANISATION CANADIENNE D’ÉLABORATION DE +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development O +1 +– Dépenses de fonctionnement +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 57 +No du crédit +Postes +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +REGISTRAIRE DE LA COUR SUPRÊME DU CANADA +Registrar of the Supreme Court of Canada +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +DE SÉCURITÉ NATIONALE ET DE RENSEIGNEME +National Security and Intelligence Review Agenc +1 +– Dépenses du programme +SECRÉTARIAT DES CONFÉRENCES INTERGOUVERN +CANADIENNES +Canadian Intergovernmental Conference Secreta +1 +– Dépenses du programme +SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES +NATIONALE ET LE RENSEIGNEMENT +Secretariat of the National Security and Intelligen +Parliamentarians +1 +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses autr +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augm +– Autorisation donnée au Conseil du Trésor de paye +urgentes ou imprévues — auxquelles il n’est pas +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 58 +No du crédit +Postes +notamment pour lʼoctroi de nouvelles subvention +l’augmentation du montant de toute subvention p +des dépenses pour l’exercice, dans la mesure où +conformes au mandat du ministère ou de l’organ +sont effectuées +– Autorisation de réemployer les sommes affectées +d’autres crédits et versées au présent crédit +10 +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matièr +20 +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +sonnes déterminées par le Conseil du Trésor, pai +cadre des programmes d’assurance, de pension, +d’autres ententes — ou de l’administration de ces +tentes —, notamment au titre des primes, contrib +ciaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +dans le cadre des programmes d’assurance, de p +ciaux ou d’autres ententes : +a) pour compenser notamment les primes, co +ciaux, frais et autres dépenses liés à ces progr +tentes; +b) pour rembourser les employés admissibles +graphe 96(3) de la Loi sur l’assurance-emploi, +primes retenues. +25 +Report du budget de fonctionnement +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +l’exercice précédent +30 +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de servic +c) des rajustements apportés aux modalités d +l’administration publique fédérale, notammen +du Canada, et des membres des Forces canad +pourvus par le crédit 15, Rajustements à la rém +35 +Report du budget des dépenses en capital +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +de l’exercice précédent +SÉNAT +Senate +1 +– Dépenses du programme, notamment les paieme +ment des bureaux des sénateurs et le versement +ment au président du Sénat au lieu de la mise à s +dence +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 59 +No du crédit +Postes +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1 +– Dépenses du programme +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX AD +Administrative Tribunals Support Service of Cana +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1 +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +tirés, au cours de l’exercice, des activités des déte +caisse +– Autorisation d’exploiter des cantines dans les éta +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inc +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels dét +b) aux personnes à charge de détenus — libér +suite de leur participation à de telles activités. +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en +entente avec le gouvernement de toute province +a) de l’incarcération, dans les établissements d +sonnes condamnées ou transférées dans un p +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +5 +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autoch +79 de la Loi sur le système correctionnel et la +condition, au titre d’un accord visé à l’article 8 +la prestation de services correctionnels; +b) aux organisations à but non lucratif prenan +tionnelles communautaires, aux provinces et +de contributions pour leurs travaux de constru +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 60 +No du crédit +Postes +SERVICE DE PROTECTION PARLEMENTAIRE +Parliamentary Protective Service +1 +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +de technologie de l’information au titre de la Loi +Canada, les recettes perçues au cours de celui-ci +prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses en capital engagées au cours de cet ex +çues au cours de celui-ci qui proviennent de la pr +technologie de l’information au titre de la Loi sur +Canada +SOCIÉTÉ CANADIENNE DES POSTES +Canada Post Corporation +1 +– Paiements à la Société à des fins spéciales +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1 +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1 +– Paiements à la Société pour les dépenses de fonc +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1 +– Paiements à la Société pour les dépenses de fonc +5 +– Paiements à la Société pour le fonds de roulemen +10 +– Paiements à la Société pour les dépenses en capit +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 61 +No du crédit +Postes +– Contributions +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prév +Canada +TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISIO +Veterans Review and Appeal Board +1 +– Dépenses du programme +VIA HFR - VIA TGF INC. +VIA HFR - VIA TGF Inc. +1 +– Paiements à la société pour les dépenses de fonct +penses en capital +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +dits +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 1 (French) + +Page 62 +SCHEDULE 2 +Based on the Main Estimates 2023–24, the amount granted is $5 +in this Schedule ($7,005,079,895) less the total of the interim ap +Act No. 1, 2023–24 ($1,751,269,975). +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2025 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privile +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 2 + +Page 63 +ANNEXE 2 +D’après le Budget principal des dépenses 2023-2024, la somme a +figurant à la présente annexe (7 005 079 895 $), moins le total de +crédits no 1 pour 2023-2024 (1 751 269 975 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2025, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 24: Appropriation Act No. 2, 2023–24 +SCHEDULE 2 (French) + +Page 64 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-55_4.txt b/task6_model_deployment/assets/C-55_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c736bacce1af4c204abd5d16de7702fbec65b957 --- /dev/null +++ b/task6_model_deployment/assets/C-55_4.txt @@ -0,0 +1,1073 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 25 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2024 +ASSENTED TO +JUNE 22, 2023 +BILL C-55 + +Page 2 +SUMMARY +This enactment grants the sum of $20,478,605,110 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 25 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2024 +[Assented to 22nd June, 2023] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2024, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 3, +2023–24. +$20,478,605,110 granted for 2023–24 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $20,478,605,110 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (A) for that +fiscal year as set out in the schedule. +2021-2022-2023 + +Page 4 +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2023. +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in the schedule +are deemed to have effect as of April 1, 2023. +Adjustments in accounts of Canada +5 An appropriation that is granted by this Act or any +other Act and referred to in the schedule may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +Sections 3-5 + +Page 5 +SCHEDULE +Based on the Supplementary Estimates (A), 2023–24, the amou +the items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote +No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlantiq +1a +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1a +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the ca +functions conferred on the Corporation under any +in accordance with the Corporation’s authority und +gage and Housing Corporation Act +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1a +– Payments to the Authority for operating and capital ex +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1a +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +5a +– Capital expenditures +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arcti +1a +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +5a +– The grants listed in any of the Estimates for the fiscal y +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 6 +Vote +No. +Items +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1a +– Program expenditures +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) collaborative research agreements and research +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program; +(d) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +fice; +(b) activities undertaken under the Capital Experien +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year from the provision of services +Experience Canada — revenues that it receives in that +provision of those services +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 7 +Vote +No. +Items +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of I +dians at the discretion of the Minister of Crown-Ind +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gover +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOP +Ministère de l’Emploi et du Développement social +1a +– Operating expenditures +– Authority to make recoverable expenditures in relation +the Canada Pension Plan and the Employment Insuran +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 8 +Vote +No. +Items +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services to assist provinces in t +provincial programs funded under Labour Market +ments; +(b) the provision of internal support services under +(c) any amount charged to a Crown corporation un +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporation +(d) the portion of the Government Employees Com +mental or agency subrogated claim settlements re +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1a +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF HEALTH +Ministère de la Santé +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 9 +Vote +No. +Items +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services or the sale of products +tection and medical services; and +(b) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of I +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gover +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 10 +Vote +No. +Items +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates un +and the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +and research products as part of the departmental +(e) the provision of internal support services under +nancial Administration Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1a +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +ing from the provision of internal support services un +Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gén +1a +– Operating expenditures +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 11 +Vote +No. +Items +5a +– The grants listed in any of the Estimates for the fiscal y +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANAD +Agence de développement économique du Pacifique +1a +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the sale of products, the provision of inspection servic +internal support services under section 29.2 of that Ac +10a +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +including from the provision of internal support servic +that Act +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +amount listed for any grant may be increased or decre +proval of the Treasury Board +– Contributions +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1a +– Operating expenditures +5a +– The grants listed in any of the Estimates for the fiscal y +STATISTICS CANADA +Statistique Canada +1a +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 12 +Vote +No. +Items +including from the provision of internal support servic +that Act +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +1a +– Payments to the corporation to be applied in payment +penditures over its revenues (exclusive of depreciatio +and reserves) in the operation of the Jacques-Cartier B +Bridge Ice Control Structure, the Melocheville Tunnel, +pass Bridge and the federal sections of the Honoré Me +Bonaventure Expressway and in the deconstruction o +Bridge +– Payments to the corporation for the provision of supp +of Infrastructure of Canada for projects in Quebec +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE + +Page 13 +ANNEXE +D’après le Budget supplémentaire des dépenses (A) 2023-2024, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1a +– Paiements à l’Administration pour les dépenses d +les dépenses en capital +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1a +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +5a +– Dépenses en capital +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU PA +Pacific Economic Development Agency of Canada +1a +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la vente de +tation de services d’inspection et de la prestation +internes en vertu de l’article 29.2 de cette loi +10a +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANAD +Atlantic Canada Opportunities Agency +1a +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 14 +No du crédit +Postes +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Council +1a +– Dépenses de fonctionnement +5a +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATURELL +Natural Sciences and Engineering Research Coun +1a +– Dépenses de fonctionnement +5a +– Subventions inscrites à tout budget des dépenses +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +5a +– Subventions inscrites à tout budget des dépenses +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC +The Jacques-Cartier and Champlain Bridges Inc. +1a +– Paiements à la société à affecter au paiement de l +penses sur ses revenus – exception faite de l’amo +bilisations et des réserves – relativement à l’explo +Jacques-Cartier, de l’estacade du pont Champlain +ville, du pont de contournement de l’Île des Sœur +déraux du pont Honoré-Mercier et de l’autoroute +déconstruction du pont Champlain d’origine +– Paiements à la société pour la fourniture de servic +reau de l’infrastructure du Canada à l’égard de pro +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 15 +No du crédit +Postes +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les ententes de recherche concertée et les se +b) les activités de pâturage et de reproduction +pâturages communautaires; +c) l’administration du programme « Agri-stabil +d) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services juridiques fournis de manière ob +tères et organismes fédéraux; +b) les services juridiques — conformes au man +fournis de manière facultative à des sociétés d +sations non fédérales ou internationales; +c) les services de soutien internes fournis en ve +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 16 +No du crédit +Postes +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1a +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +occupe une charge de ministre d’État sans être à l +ment d’État, d’un traitement n’excédant pas celui +Loi sur les traitements, aux ministres d’État qui so +partement d’État, payable annuellement ou au pro +riode de moins d’un an et arrondi à la centaine de +application de l’article 67 de la Loi sur le Parlemen +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’INDUSTRIE +Department of Industry +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1a +– Dépenses du programme +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 17 +No du crédit +Postes +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +occupe une charge de ministre d’État sans être à l +ment d’État, d’un traitement n’excédant pas celui +Loi sur les traitements, aux ministres d’État qui so +partement d’État, payable annuellement ou au pro +riode de moins d’un an et arrondi à la centaine de +application de l’article 67 de la Loi sur le Parlemen +5a +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tra +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +particulier, à la discrétion du ministre des Rela +tochtones. +– Dépenses relatives aux bâtiments, ouvrages, terra +gées à l’égard de propriétés n’appartenant pas au +ral +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 18 +No du crédit +Postes +– Autorisation d’effectuer des dépenses recouvrable +ne dépassant pas la part des frais assumés par les +vinciaux pour des routes et ouvrages connexes +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la vente de produits d’information et de prod +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 s +c) la formation et les attestations de formation +glement visés à l’alinéa b); +d) la perception, dans le cadre des activités du +pour des services de recherche, de consultatio +lyse et d’administration et pour l’accès à des tr +e) la prestation de services de soutien internes +29.2 de la Loi sur la gestion des finances publiq +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 19 +No du crédit +Postes +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tra +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +particulier, à la discrétion du ministre des Serv +– Dépenses relatives aux bâtiments, ouvrages, terra +gées à l’égard de propriétés n’appartenant pas au +ral +– Autorisation d’effectuer des dépenses recouvrable +ne dépassant pas la part des frais assumés par les +vinciaux pour des routes et ouvrages connexes +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1a +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +services communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1a +– Dépenses de fonctionnement +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 20 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de l’Institut canadien de conserv +nadien d’information sur le patrimoine et du B +des produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +tale »; +c) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1a +– Dépenses du programme +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1a +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1a +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +STATISTIQUE CANADA +Statistics Canada +1a +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 25: Appropriation Act No. 3, 2023–24 +SCHEDULE (French) + +Page 21 + +Page 22 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-56_4.txt b/task6_model_deployment/assets/C-56_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..1961d7e835ac43b5b47e441eaf2676a8ecca4a26 --- /dev/null +++ b/task6_model_deployment/assets/C-56_4.txt @@ -0,0 +1,425 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 31 +An Act to amend the Excise Tax Act and the +Competition Act +ASSENTED TO +DECEMBER 15, 2023 +BILL C-56 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Excise Tax Act and the +Competition Act”. +SUMMARY +Part 1 amends the Excise Tax Act in order to implement a tem- +porary enhancement to the GST New Residential Rental Property +Rebate in respect of new purpose-built rental housing. +Part 2 amends the Competition Act to, among other things, +(a) establish a framework for an inquiry to be conducted into +the state of competition in a market or industry; +(b) permit the Competition Tribunal to make certain orders +even if none of the parties to an agreement or arrangement +— a significant purpose of which is to prevent or lessen com- +petition in any market — are competitors; and +(c) repeal the exceptions in sections 90.1 and 96 of the Act in‐ +volving efficiency gains. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 31 +An Act to amend the Excise Tax Act and the Competi- +tion Act +[Assented to 15th December, 2023] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Affordable Housing and +Groceries Act. +PART 1 +R.S., c. E-15 +Excise Tax Act +2 (1) The portion of subsection 256.2(3) of the Ex- +cise Tax Act after paragraph (d) and before the +first formula in that subsection is replaced by the +following: +the Minister shall, subject to subsections (3.1), (7) and +(8), pay a rebate to the person equal to the total of all +amounts each of which is an amount, in respect of a resi- +dential unit that forms part of the residential complex or +addition, as the case may be, and is a qualifying residen- +tial unit of the person at the particular time, determined +by the formula +(2) Section 256.2 of the Act is amended by adding +the following after subsection (3): +2021-2022-2023 + +Page 4 +Rebate for purpose-built rental housing +(3.1) The amount of a rebate under subsection (3) in re- +spect of a taxable supply of purpose-built rental housing +— being prescribed property — is determined in accor- +dance with subsection (3.2) if prescribed conditions are +met and if +(a) the taxable supply is a supply by way of sale of a +residential complex or an interest in a residential com- +plex to a person that is not a builder of the residential +complex, or of a residential complex or an addition to +a residential complex to a person that is, otherwise +than by reason of subsection 190(1), a builder of the +residential complex or addition, as the case may be, +and the construction or last substantial renovation of +the residential complex or addition, as the case may +be, begins after September 13, 2023 but before 2031 +and is substantially completed before 2036; or +(b) the taxable supply is a supply by way of sale of a +residential complex that is deemed to be made to a +person that has converted real property for use as the +residential complex and is, as a result, deemed under +subsection 190(1) to be a builder of the residential +complex and the construction or alteration necessary +to effect the conversion begins after September 13, +2023 but before 2031 and is substantially completed +before 2036. +Amount of rebate — purpose-built rental housing +(3.2) If subsection (3.1) applies, the amount of the rebate +under subsection (3) is equal to the amount determined +as if the first formula in subsection (3) and the descrip- +tions for that formula were read as follows: +A × B +where +A +is the total tax under subsection 165(1) that is +payable in respect of the purchase from the supplier +or is deemed to have been paid in respect of the +deemed purchase, and +B +is +(i) if the unit is a residential condominium unit, 1, +and +(ii) in any other case, the unit’s percentage of total +floor space. +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 1 Excise Tax Act +Section +2 + +Page 5 +(3) Section 256.2 of the Act is amended by adding +the following after subsection (9): +Public service bodies — purpose-built rental housing +(9.1) If a person that is a public service body is entitled +to a rebate under section 259 in respect of the tax under +subsection 165(1) that is payable in respect of a purchase +from the supplier (within the meaning of subparagraph +(3)(a)(i)) or a deemed purchase (within the meaning of +subparagraph (3)(a)(ii)), if subsection (3.1) applies in re- +spect of the purchase from the supplier or the deemed +purchase and if the person files in accordance with sub- +section (7) an application for a rebate under subsection +(3) in respect of the purchase from the supplier or the +deemed purchase, the following rules apply: +(a) the reference in subsection (9) to “sections 254, +256, 256.1 and 259” is to be read as a reference to “sec- +tions 254, 256 and 256.1” in applying subsection (9) in +respect of the tax included in determining the rebate +under subsection (3); and +(b) no amount of the tax included in determining the +rebate under subsection (3) may be included in deter- +mining a rebate of the person under section 259. +(4) Subsections (1) to (3) are deemed to have +come into force on September 14, 2023. +PART 2 +R.S., c. C-34; R.S., c. 19 (2nd Supp.), s. 19 +Competition Act +Amendments to the Act +3 The Competition Act is amended by adding the +following after section 10: +Market or industry inquiry +10.1 (1) The Commissioner may, after consulting the +Minister, conduct an inquiry into the state of competition +in a market or industry if the Commissioner is of the +opinion that it is in the public interest to do so. +Direction to conduct inquiry +(2) The Minister may direct the Commissioner to con- +duct an inquiry into the state of competition in a market +or industry if the Minister is of the opinion that it is in +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 1 Excise Tax Act +Sections 2-3 + +Page 6 +the public interest that such an inquiry be conducted. Be- +fore making the direction, the Minister must consult the +Commissioner to determine whether the inquiry would +be feasible, including with regard to its cost. +Proposed terms of reference +(3) If, after the consultation referred to in subsection (1) +or (2), it is decided to proceed with the inquiry, the Com- +missioner must prepare proposed terms of reference for +the inquiry and publish them on a publicly available web- +site and invite the public to provide comments during a +period of not less than 15 days. +Final terms of reference +(4) After having taken into account any comments re- +ceived from the public, the Commissioner must submit to +the Minister for approval the Commissioner’s final terms +of reference and, if they are approved, the Commissioner +must publish them on a publicly available website. +Duration of inquiry +(5) The inquiry commences on the day on which the final +terms of reference are published and the Commissioner +must complete the inquiry and publish a report of the +Commissioner’s findings on a publicly available website +before the expiry of the period specified by the Minister, +which period, subject to subsection (6), is not to exceed +18 months. +Extension +(6) The Minister may extend the specified period for pe- +riods of up to three months. +Sending draft to certain persons +(7) Before the report is published, the Commissioner +must send to every person who was required to do any- +thing under an order made under subsection 11(1) a +complete or partial draft of the report and inform the +person that they may, within three working days after the +day on which it was sent, provide the Commissioner with +the person’s concerns regarding factual inaccuracies or +confidential information that should not be disclosed in +the final report. +4 The portion of subsection 11(1) of the Act be- +fore paragraph (a) is replaced by the following: +Order for oral examination, production or written +return +11 (1) If, on the ex parte application of the Commis- +sioner or his or her authorized representative, a judge of +a superior or county court is satisfied by information on +oath or solemn affirmation that an inquiry is being made +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Amendments to the Act +Sections 3-4 + +Page 7 +under section 10 or 10.1 and that a person has or is likely +to have information that is relevant to the inquiry, the +judge may order the person to +5 Section 21 of the Act is replaced by the follow- +ing: +Counsel +21 Whenever in the opinion of the Commissioner the +public interest so requires, the Commissioner may apply +to the Attorney General of Canada to appoint and in- +struct counsel to assist in an inquiry under section 10 or +10.1, and on such an application the Attorney General of +Canada may appoint and instruct counsel accordingly. +6 Paragraph 29.1(2)(b) of the Act is replaced by +the following: +(b) any information obtained in the course of an in- +quiry under section 10 or 10.1; +7 Paragraph 29.2(2)(b) of the Act is replaced by +the following: +(b) any information obtained in the course of an in- +quiry under section 10 or 10.1; +7.1 Subsection 78(1) of the Act is amended by +striking out “and” at the end of paragraph (i), by +adding “and” at the end of paragraph (j) and by +adding the following after paragraph (j): +(k) directly or indirectly imposing excessive and un- +fair selling prices. +7.2 (1) Subsections 79(1) and (2) of the Act are re- +placed by the following: +Prohibition if abuse of dominant position +79 (1) On application by the Commissioner or a person +granted leave under section 103.1, if the Tribunal finds +that one or more persons substantially or completely +control a class or species of business throughout Canada +or any area of Canada, it may make an order prohibiting +the person or persons from engaging in a practice or con- +duct if it finds that the person or persons have engaged in +or are engaging in +(a) a practice of anti-competitive acts; or +(b) conduct +(i) that had, is having or is likely to have the effect +of preventing or lessening competition substantially +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Amendments to the Act +Sections 4-7.2 + +Page 8 +in a market in which the person or persons have a +plausible competitive interest, and +(ii) the effect is not a result of superior competitive +performance. +Additional or alternative order +(2) If, on an application under subsection (1), the Tri- +bunal finds that a practice of anti-competitive acts +amounts to conduct that has had or is having the effect of +preventing or lessening competition substantially in a +market in which the person or persons have a plausible +competitive interest and that an order under subsection +(1) is not likely to restore competition in that market, the +Tribunal may, in addition to or in lieu of making an order +under subsection (1), make an order directing any or all +persons against whom an order is sought to take actions, +including the divestiture of assets or shares, that are rea- +sonable and necessary to overcome the effects of the +practice in that market. +(2) The portion of subsection 79(3.1) of the Act be- +fore paragraph (b) is replaced by the following: +Administrative monetary penalty +(3.1) If the Tribunal finds that a person has engaged in +or is engaging in a practice of anti-competitive acts that +amounts to conduct that has had or is having the effect of +preventing or lessening competition substantially in a +market in which the person has a plausible competitive +interest and it makes an order against the person under +subsection (1) or (2), it may also order them to pay, in +any manner that it specifies, an administrative monetary +penalty in an amount not exceeding the greater of +(a) $25,000,000 and, for each subsequent order under +either of those subsections, an amount not exceed- +ing $35,000,000, and +(3) Subsection 79(4) of the Act is replaced by the +following: +Factors to be considered +(4) In determining, for the purposes of subsections (1) +and (2), whether conduct has had, is having or is likely to +have the effect of preventing or lessening competition +substantially in a market, the Tribunal may consider +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Amendments to the Act +Section +7.2 + +Page 9 +(a) the effect of the conduct on barriers to entry in the +market, including network effects; +(b) the effect of the conduct on price or non-price +competition, including quality, choice or consumer +privacy; +(c) the nature and extent of change and innovation in +a relevant market; and +(d) any other factor that is relevant to competition in +the market that is or would be affected by the conduct. +(4) Subsection 79(6) of the Act is replaced by the +following: +Limitation period +(6) No application may be made under this section in re- +spect of a practice of anti-competitive acts or conduct +more than three years after the practice or conduct has +ceased. +8 (1) Section 90.1 of the Act is amended by adding +the following after subsection (1): +Exception — non competitors +(1.1) If the Tribunal finds that a significant purpose of +the agreement or arrangement, or any part of it, is to pre- +vent or lessen competition in any market, it may make an +order under subsection (1) even if none of the persons re- +ferred to in that subsection are competitors. +(1.1) Subsections 90.1(4) to (6) of the Act are re- +pealed. +(2) Subsection 90.1(11) of the Act is replaced by +the following: +Definition of competitor +(11) In subsections (1) and (1.1), competitor includes a +person who it is reasonable to believe would be likely to +compete with respect to a product in the absence of the +agreement or arrangement. +9 The portion of subsection 92(1) of the Act after +paragraph (d) and before paragraph (e) is re- +placed by the following: +the Tribunal may, subject to sections 94 and 95, +10 Section 96 of the Act is repealed. +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Amendments to the Act +Sections 7.2-10 + +Page 10 +11 Subsection 124.2(1) of the Act is replaced by +the following: +Reference if parties agree +124.2 (1) The Commissioner and a person who is the +subject of an inquiry under section 10 or 10.1 may by +agreement refer to the Tribunal for determination any +question of law, mixed law and fact, jurisdiction, practice +or procedure, in relation to the application or interpreta- +tion of Part VII.1 or VIII, whether or not an application +has been made under Part VII.1 or VIII. +Transitional Provision +Sections 92 and 96 of the Competition Act +12 Sections 92 and 96 of the Competition Act, as +they read before the day on which sections 9 and +10 come into force, continue to apply after that +day to a proposed transaction notified under sec- +tion 114 of that Act before that day or to a merger +that has been substantially completed before that +day. +Coordinating Amendment +Bill C-59 +12.1 If Bill C-59, introduced in the 1st session of +the 44th Parliament and entitled the Fall Eco- +nomic Statement Implementation Act, 2023, re- +ceives royal assent, then on the first day on +which both subsection 247(2) of that Act and sec- +tion 7.2 of this Act are in force, subsection 79(4.1) +of the Competition Act is replaced by the follow- +ing: +Additional order — person granted leave +(4.1) If, as the result of an application by a person grant- +ed leave under section 103.1, the Tribunal finds that a +person has engaged in or is engaging in a practice of anti- +competitive acts that amounts to conduct that has had or +is having the effect of preventing or lessening competi- +tion substantially in a market in which the person has a +plausible competitive interest and it makes an order un- +der subsection (1) or (2) against the person, it may also +order the person against whom the order is made to pay +an amount, not exceeding the value of the benefit derived +from the conduct that is the subject of the order, to be +distributed among the applicant and any other person af- +fected by the conduct, in any manner that the Tribunal +considers appropriate. +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Amendments to the Act +Sections 11-12.1 + +Page 11 +Coming into Force +First anniversary +13 Section 8 comes into force on the first an- +niversary of the day on which this Act receives +royal assent. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 31: An Act to amend the Excise Tax Act and the Competition Act +PART 2 Competition Act +Coming into Force +Section +13 + +Page 12 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-57_4.txt b/task6_model_deployment/assets/C-57_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..f1f58087c470e1608df63f73d7d0159499432c3e --- /dev/null +++ b/task6_model_deployment/assets/C-57_4.txt @@ -0,0 +1,601 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 3 +An Act to implement the 2023 Free Trade +Agreement between Canada and Ukraine +ASSENTED TO +MARCH 19, 2024 +BILL C-57 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement the 2023 Free Trade +Agreement between Canada and Ukraine”. +SUMMARY +This enactment implements the Canada–Ukraine Free Trade +Agreement, done at Ottawa on September 22, 2023. +Among other things, the enactment +(a) sets out rules of interpretation; +(b) specifies that no recourse is to be taken on the basis of +sections 9 to 15 or any order made under those sections, or +on the basis of the provisions of that Agreement, without the +consent of the Attorney General of Canada; +(c) approves that Agreement; +(d) provides for the payment by Canada of its share of the +expenditures associated with the operation of the institution- +al and administrative aspects of that Agreement; +(e) gives the Governor in Council the power to make orders +in accordance with that Agreement; +(f) requires the Minister for International Trade to ensure that +Canadian companies operating in Ukraine comply with the +principles and guidelines referred to in the Agreement; and +(g) amends certain Acts to give effect to Canada’s obligations +under that Agreement. +Finally, the enactment repeals the Canada–Ukraine Free Trade +Agreement Implementation Act that was enacted in 2017. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +TABLE OF PROVISIONS +An Act to implement the 2023 Free Trade Agreement +between Canada and Ukraine +Short Title +Canada–Ukraine Free Trade Agreement Implementation +Act, 2023 +1 +Interpretation +Definitions +2 +Interpretation consistent with Agreement +3 +Non-application of Act and Agreement to water +4 +Construction +5 +His Majesty +Binding on His Majesty +6 +Purpose +Purpose +7 +Causes of Action +Causes of action under sections 9 to 15 +8 +Implementation of the Agreement +Approval +Agreement approved +9 +Administrative and Institutional Provisions +Canadian representative on Commission +10 +Payment of expenditures +11 +Panels, Committees, Subcommittees, Working +Groups, Expert Groups and Other Bodies +Powers of Minister +12 +Administrative support +13 +Payment of costs +14 +Orders +Orders — Article 28.13 of Agreement +15 +2021-2022-2023-2024 + +Page 4 +Compliance with Principles and Guidelines — +Canadian Companies +Principles and guidelines +15.1 +Related Amendments +Crown Liability and Proceedings Act +16 +Financial Administration Act +17 +Investment Canada Act +18 +Customs Act +19 +Commercial Arbitration Act +27 +Canadian International Trade Tribunal Act +28 +Customs Tariff +34 +Department of Employment and Social Development Act +38 +Repeal +Repeal +39 +Coming into Force +Order in council +40 +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 3 +An Act to implement the 2023 Free Trade Agreement +between Canada and Ukraine +[Assented to 19th March, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Canada–Ukraine Free +Trade Agreement Implementation Act, 2023. +Interpretation +Definitions +2 The following definitions apply in this Act. +Agreement means the Free Trade Agreement between +Canada and Ukraine, done at Ottawa on September 22, +2023. (Accord) +Commission means the Joint Commission continued +under paragraph 1 of Article 27.1 of the Agreement. +(Commission) +federal law means the whole or any portion of an Act of +Parliament or a regulation, order or other instrument is- +sued, made or established in the exercise of a power con- +ferred by or under an Act of Parliament. (texte législatif +fédéral) +Minister means the Minister for International Trade. +(ministre) +Interpretation consistent with Agreement +3 For greater certainty, this Act and any federal law that +implements a provision of the Agreement or that allows +the Government of Canada to meet an obligation under +the Agreement is to be interpreted in a manner consis- +tent with the Agreement. +2021-2022-2023-2024 + +Page 6 +Non-application of Act and Agreement to water +4 For greater certainty, nothing in this Act or the Agree- +ment applies to natural surface or ground water in liquid, +gaseous or solid state. +Construction +5 For greater certainty, nothing in this Act, by specific +mention or omission, is to be construed to affect in any +manner the right of Parliament to enact legislation that +implements any provision of the Agreement or that al- +lows the Government of Canada to meet an obligation +under the Agreement. +His Majesty +Binding on His Majesty +6 This Act is binding on His Majesty in right of Canada. +Purpose +Purpose +7 The purpose of this Act is to implement the Agree- +ment, the objectives of which, as elaborated more specifi- +cally through its provisions, are to +(a) establish a free trade area in accordance with the +Agreement; +(b) promote, through the elimination of barriers to +trade in goods and services, the expansion of recipro- +cal trade and the strengthening of economic relations +between Canada and Ukraine in order to create oppor- +tunities for economic development; +(c) promote conditions of fair competition affecting +trade between Canada and Ukraine; +(d) ensure a predictable commercial framework for +business planning and investment; +(e) promote high levels of environmental protection, +including through effective enforcement of environ- +mental laws, mutually supportive trade and environ- +mental policies and practices, and strengthened envi- +ronmental cooperation between Canada and Ukraine; +(f) promote sustainable development; +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Interpretation +Sections 3-7 + +Page 7 +(g) protect, enhance and enforce basic workers’ rights, +strengthen cooperation on labour matters and build +on the respective international commitments of +Canada and Ukraine on labour matters; +(h) recognize that Indigenous Peoples in Canada and +Ukraine have the right to economic development and +participation in trade and to engage freely in all their +traditional and other economic activities; +(i) support the growth and development of micro, +small and medium-sized enterprises by enhancing +their ability to participate in and benefit from the op- +portunities created by the Agreement; +(j) facilitate equal access to, and the ability to benefit +from, the opportunities created by the Agreement for +women and men and support the conditions for wom- +en’s full participation in domestic, regional and inter- +national trade and investment; +(k) recognize the right of the Parties to the Agreement +to preserve, develop and implement their cultural +policies for the purpose of strengthening cultural di- +versity in accordance with the rights and obligations +provided for in the Agreement; +(l) encourage enterprises operating within Canada or +Ukraine or subject to their jurisdiction to respect in- +ternationally recognized corporate social responsibili- +ty and responsible business conduct standards and +principles and to pursue best practices; +(m) promote transparency, good governance and the +rule of law, while strengthening commitments to com- +bat bribery and corruption in trade and investment; +and +(n) respect the values and principles of democracy +and promote and protect human rights and funda- +mental freedoms. +Causes of Action +Causes of action under sections 9 to 15 +8 (1) No person has any cause of action and no proceed- +ings of any kind are to be taken, without the consent of +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Purpose +Sections 7-8 + +Page 8 +the Attorney General of Canada, to enforce or determine +any right or obligation that is claimed or arises solely un- +der or by virtue of sections 9 to 15 or an order made un- +der those sections. +Causes of action under Agreement +(2) Subject to Section D of Chapter 17 and Article 20.24 +of the Agreement, no person has any cause of action and +no proceedings of any kind are to be taken, without the +consent of the Attorney General of Canada, to enforce or +determine any right or obligation that is claimed or arises +solely under or by virtue of the Agreement. +Implementation of the +Agreement +Approval +Agreement approved +9 The Agreement is approved. +Administrative and Institutional +Provisions +Canadian representative on Commission +10 The Minister is the principal representative of +Canada on the Commission. +Payment of expenditures +11 The Government of Canada is to pay its appropriate +share of the aggregate of any expenditures incurred by or +on behalf of the Commission. +Panels, Committees, Subcommittees, +Working Groups, Expert Groups and +Other Bodies +Powers of Minister +12 (1) The Minister may +(a) subject to subsection (2) and paragraph (3)(a), ap- +point representatives of Canada to any committee, +subcommittee or working group referred to in para- +graph 5 of Article 27.1 of the Agreement; +(b) appoint a panellist in accordance with Article 28.8 +of the Agreement; and +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Causes of Action +Sections 8-12 + +Page 9 +(c) propose candidates to serve as the chair of a panel, +or select the chair, in accordance with Article 28.8 of +the Agreement. +Power of Minister of the Environment +(2) The Minister of the Environment may appoint repre- +sentatives of Canada to the Committee on the Environ- +ment continued under paragraph 2 of Article 13.25 of the +Agreement. +Powers of Minister of Labour +(3) The Minister of Labour may +(a) appoint representatives of Canada to the Labour +Council established under paragraph 1 of Article 14.10 +of the Agreement; and +(b) designate a National Administrative Office in ac- +cordance with paragraph 1 of Article 14.11 of the +Agreement. +Administrative support +13 The Minister is to designate an agency, division or +branch of the Government of Canada to facilitate the op- +eration of Chapter 28 of the Agreement and to provide +administrative assistance to panels established under +that Chapter. +Payment of costs +14 The Government of Canada is to pay the costs of or +its appropriate share of the costs of +(a) the remuneration and expenses payable to mem- +bers of panels, committees, subcommittees, working +groups, expert groups and other bodies, to indepen- +dent experts and to the assistants of panel members; +and +(b) the general expenses incurred by panels, commit- +tees, subcommittees, working groups, expert groups +and other bodies. +Orders +Orders — Article 28.13 of Agreement +15 (1) The Governor in Council may, for the purpose of +suspending benefits in accordance with Article 28.13 of +the Agreement, by order, do any of the following: +(a) suspend rights or privileges granted by Canada to +Ukraine or to goods, service suppliers, investors or in- +vestments of investors of Ukraine under the Agree- +ment or any federal law; +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Implementation of the Agreement +Panels, Committees, Subcommittees, Working Groups, Expert Groups and Other Bodies +Sections 12-15 + +Page 10 +(b) modify or suspend the application of any federal +law, with respect to Ukraine or to goods, service sup- +pliers, investors or investments of investors of +Ukraine; +(c) extend the application of any federal law to +Ukraine or to goods, service suppliers, investors or in- +vestments of investors of Ukraine; +(d) take any other measure that the Governor in +Council considers necessary. +Period of order +(2) Unless repealed, an order made under subsection (1) +has effect for the period specified in the order. +Compliance with Principles and +Guidelines — Canadian Companies +Principles and guidelines +15.1 (1) The Minister must ensure that Canadian com- +panies operating in Ukraine comply with the principles +and guidelines referred to in article 15.14 of the Agree- +ment. +Complaints process +(2) The Minister must establish a process for receiving +and responding to complaints of non-compliance with +those principles and guidelines. +Annual report +(3) On or before January 1st of each year starting in +2025, the Minister must prepare a report that summa- +rizes activities carried out in relation to the Minister’s +obligations under this section. +Tabling of report +(4) The Minister must table a copy of the report in each +House of Parliament on any of the first 30 days on which +that House is sitting after the report is completed. +Related Amendments +R.S., c. C-50; 1990, c. 8, s. 21 +Crown Liability and Proceedings Act +16 Part 2 of the schedule to the Crown Liability +and Proceedings Act is amended by striking out +the following: +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Implementation of the Agreement +Orders +Sections 15-16 + +Page 11 +Chapter 13 of the Free Trade Agreement between Canada +and Ukraine, done at Kyiv on July 11, 2016, as amended +from time to time in accordance with Article 19.3 of that +Agreement. +R.S., c. F-11 +Financial Administration Act +17 (1) Schedule VII to the Financial Administra- +tion Act is amended by striking out the following: +Free Trade Agreement between Canada and Ukraine, +done at Kyiv on July 11, 2016. +(2) Schedule VII to the Act is amended by adding +the following in alphabetical order: +Free Trade Agreement between Canada and Ukraine, +done at Ottawa on September 22, 2023. +R.S., c. 28 (1st Supp.) +Investment Canada Act +18 The schedule to the Investment Canada Act is +amended by adding, at the end of column 1, a ref- +erence to “Agreement within the meaning of sec- +tion 2 of the Canada–Ukraine Free Trade Agree- +ment Implementation Act, 2023” and a corre- +sponding reference to “Article 17.1” in column 2. +R.S., c. 1 (2nd Supp.) +Customs Act +19 (1) The definition CUFTA in subsection 2(1) of +the Customs Act is replaced by the following: +CUFTA has the meaning assigned by the definition +Agreement in section 2 of the Canada–Ukraine Free +Trade Agreement Implementation Act, 2023; (ALÉCU) +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +CUFTA 2017 has the meaning assigned by the definition +Agreement in section 2 of the Canada–Ukraine Free +Trade Agreement Implementation Act, as it reads imme- +diately before the day on which section 39 of the +Canada–Ukraine Free Trade Agreement Implementa- +tion, 2023 comes into force; (ALÉCU de 2017) +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Related Amendments +Crown Liability and Proceedings Act +Sections 16-19 + +Page 12 +(3) The definition CUFTA 2017 in subsection 2(1) +of the Act is repealed. +20 (1) Subsection 42.1(1.1) of the Act is amended +by adding the following after paragraph (a): +(a.1) a verification of origin of goods for which prefer- +ential tariff treatment under CUFTA 2017 is claimed, +by requesting in writing that the customs administra- +tion of Ukraine conduct a verification and provide a +written report as to whether the goods are originating +within the meaning of Chapter 3 of CUFTA 2017; +(2) Paragraph 42.1(1.1)(a.1) of the Act is repealed. +(3) Subsection 42.1(3) of the Act is amended by +adding the following after paragraph (a): +(a.01) in the case of CUFTA 2017, if Ukraine fails to +conduct a verification or provide a written report as to +whether the goods are originating; +(4) Paragraph 42.1(3)(a.01) of the Act is repealed. +21 (1) Subsection 97.201(1) of the Act is amended +by adding the following after paragraph (a): +(a.1) a written report as to whether the goods are +originating within the meaning of Chapter 3 of CUFTA +2017; +(2) Paragraph 97.201(1)(a.1) of the Act is repealed. +22 (1) The Act is amended by adding the follow- +ing after section 169: +CUFTA 2017 +169.1 The provisions of the Customs Tariff and its regu- +lations in respect of goods that are imported from or ex- +ported to Ukraine, as they read before the day on which +this section comes into force, apply in respect of any pro- +ceedings in relation to CUFTA 2017. +(2) Section 169.1 of the Act is repealed. +23 (1) Column 2 of Part 1 of the schedule to the +Act is amended by replacing the reference to +“CUFTA” with a reference to “CUFTA or, as appli- +cable CUFTA 2017”. +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Related Amendments +Customs Act +Sections 19-23 + +Page 13 +(2) Column 2 of Part 1 of the schedule to the Act is +amended by replacing the reference to “CUFTA +or, as applicable CUFTA 2017” with a reference to +“CUFTA”. +24 (1) Column 2 of Part 3 of the schedule to the +Act is amended by replacing the reference to “Ar- +ticle 4.8 of CUFTA” with a reference to “Article 4.8 +of CUFTA or, as applicable, CUFTA 2017”. +(2) Column 2 of Part 3 of the schedule to the Act is +amended by replacing the reference to “Article +4.8 of CUFTA or, as applicable, CUFTA 2017” with +a reference to “Article 4.8 of CUFTA”. +25 (1) Column 2 of Part 4 of the schedule to the +Act is amended by replacing the reference to +“CUFTA” with a reference to “CUFTA or, as appli- +cable, CUFTA 2017”. +(2) Column 2 of Part 4 of the schedule to the Act is +amended by replacing the reference to “CUFTA +or, as applicable, CUFTA 2017” with a reference to +“CUFTA”. +26 (1) Part 5 of the schedule to the Act is amend- +ed by adding, in alphabetical order, a reference +to “CUFTA 2017” in column 1 and a corresponding +reference to “Chapters 3 and 4” in column 2. +(2) Part 5 of the schedule to the Act is amended +by striking out, in column 1, the reference to +“CUFTA 2017” and the corresponding reference to +“Chapters 3 and 4” in column 2. +R.S., c. 17 (2nd Supp.) +Commercial Arbitration Act +27 Schedule 2 to the Commercial Arbitration Act +is amended by adding, at the end of column 1, a +reference to “Article 17.23” and a corresponding +reference to “Free Trade Agreement between +Canada and Ukraine, done at Ottawa on Septem- +ber 22, 2023” in column 2. +R.S., c. 47 (4th Supp.) +Canadian International Trade Tribunal +Act +28 (1) Subsection 2(4.6) of the Canadian Interna- +tional Trade Tribunal Act is repealed. +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Related Amendments +Customs Act +Sections 23-28 + +Page 14 +(2) Subsection 2(5) of the Act is amended by strik- +ing out the following from the list of countries: +Ukraine +29 Section 19.0192 of the Act is repealed. +30 Section 21.1 of the Act is replaced by the fol- +lowing: +Definition of complaint +21.1 In sections 23 to 30, complaint means a written +complaint filed with the Tribunal under any of subsec- +tions 23(1) to (1.097) and, for the purposes of those sec- +tions, a complaint is properly documented if the Tribunal +is satisfied that it contains or is accompanied by the in- +formation required by section 23. +31 Subsection 23(1.098) of the Act is repealed. +32 Subparagraph 26(1)(a)(i.98) of the Act is re- +pealed. +33 Paragraph 27(1)(a.98) of the Act is repealed. +1997, c. 36 +Customs Tariff +34 (1) The definition UNCLOS in subsection 2(1) +of the Customs Tariff is repealed. +(2) The definition Canada–Ukraine Free Trade +Agreement in subsection 2(1) of the Act is re- +placed by the following: +Canada–Ukraine Free Trade Agreement has the +meaning assigned by the definition Agreement in sec- +tion 2 of the Canada–Ukraine Free Trade Agreement +Implementation Act, 2023. (Accord de libre-échange +Canada–Ukraine) +(3) Paragraphs (b) and (c) of the definition +Ukraine in subsection 2(1) of the Act are replaced +by the following: +(b) the exclusive economic zone of Ukraine; and +(c) the continental shelf of Ukraine. (Ukraine) +35 Subparagraph 14(2)(c)(xvi) of the Act is re- +pealed. +36 Section 75 of the Act and the heading before it +are repealed. +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Related Amendments +Canadian International Trade Tribunal Act +Sections 28-36 + +Page 15 +37 Paragraph 79(p) of the Act is repealed. +2005, c. 34; 2013, c. 40, s. 205 +Department of Employment and +Social Development Act +38 The schedule to the Department of Employ- +ment and Social Development Act is amended by +striking out the following: +Chapter 13 of the Free Trade Agreement between Canada +and Ukraine, done at Kyiv on July 11, 2016, as amended +from time to time in accordance with Article 19.3 of that +Agreement. +Repeal +Repeal +39 The Canada–Ukraine Free Trade Agreement +Implementation Act, chapter 8 of the Statutes of +Canada, 2017, is repealed. +Coming into Force +Order in council +40 (1) Subject to subsection (2), this Act comes +into force on a day to be fixed by order of the +Governor in Council. +Sixth anniversary +(2) Subsections 19(3), 20(2) and (4), 21(2), 22(2), +23(2), 24(2), 25(2) and 26(2) come into force on the +sixth anniversary of the day fixed under subsec- +tion (1). +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 3: Canada–Ukraine Free Trade Agreement Implementation Act, 2023 +Related Amendments +Customs Tariff +Sections 37-40 + +Page 16 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-58_4.txt b/task6_model_deployment/assets/C-58_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..53d7edff367ae094a29898627b5e30ae8971a487 --- /dev/null +++ b/task6_model_deployment/assets/C-58_4.txt @@ -0,0 +1,463 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 12 +An Act to amend the Canada Labour Code +and the Canada Industrial Relations Board +Regulations, 2012 +ASSENTED TO +JUNE 20, 2024 +BILL C-58 + +Page 2 +SUMMARY +This enactment amends the Canada Labour Code to, among oth- +er things, +(a) amend the scope of the prohibition relating to replace- +ment workers by removing the requirement of demonstrating +a purpose of undermining a trade union’s representational +capacity, by adding persons whose services must not be used +during legal strikes and lockouts and by providing certain ex- +ceptions; +(b) prohibit employers from using, during a legal strike or +lockout intended to involve the cessation of work by all em- +ployees in a bargaining unit, the services of an employee in +that unit, subject to certain exceptions; +(c) make the contravention by employers of either of those +prohibitions an offence punishable by a fine of up to $100,000 +per day; +(d) authorize the Governor in Council to make regulations es- +tablishing an administrative monetary penalties scheme for +the purpose of promoting compliance with those prohibi- +tions; and +(e) amend the maintenance of activities process in order to, +among other things, encourage employers and trade unions +to reach an earlier agreement respecting activities to be +maintained in the event of a legal strike or lockout, encourage +faster decision making by the Canada Industrial Relations +Board when parties are unable to agree and reduce the need +for the Minister of Labour to make referrals to the Board. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 12 +An Act to amend the Canada Labour Code and the +Canada Industrial Relations Board Regulations, 2012 +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent +of the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. L-2 +Canada Labour Code +2017, c. 20, s. 322(2) +1 Subsection 12.001(1) of the Canada Labour +Code is replaced by the following: +Appointment of external adjudicator +12.001 (1) The Chairperson may, if the Chairperson +considers it advisable, appoint an external adjudicator to +determine any matter that comes before the Board under +section 87.4 or Part II, III or IV. +2 Section 16 of the Act is amended by adding the +following after paragraph (m.1): +(m.2) to make any order and give any direction that +the Board considers appropriate for the purpose of ex- +pediting proceedings or preventing an abuse of pro- +cess; +2017, c. 20, s. 333 +3 Subsection 22(1) of the Act is replaced by the +following: +Order and decision final +22 (1) Subject to this Part and to any regulations made +under paragraph 111.01(1)(g), every order or decision +made by the Board under this Part is final and is not to +be questioned or reviewed in any court, except in accor- +dance with the Federal Courts Act on the grounds re- +ferred to in paragraph 18.1(4)(a), (b) or (e) of that Act. +2021-2022-2023-2024 + +Page 4 +1998, c. 26, s. 13 +4 Subsection 29(1.1) of the Act is replaced by the +following: +Persons not in a unit +(1.1) Any person whose services are being used contrary +to subsection 94(4) is not an employee in the unit. +5 Section 87.2 of the Act is amended by adding the +following after subsection (3): +Conditions precedent +(4) The notices referred to in subsections (1) to (3) may +be given only in the following circumstances: +(a) if the trade union and the employer have entered +into an agreement referred to in subsection 87.4(2), a +copy of it has been filed with the Minister and the +Board in accordance with subsection 87.4(3); or +(b) if the trade union and the employer have not en- +tered into an agreement referred to in subsection +87.4(2), the Board has determined an application +made by either of them under subsection 87.4(4). +1998, c. 26, s. 37 +6 (1) Subsections 87.4(2) to (5) of the Act are re- +placed by the following: +Agreement +(2) An employer and a trade union must, no later than 15 +days after the day on which notice to bargain collectively +has been given, enter into an agreement with respect to +compliance with subsection (1) that sets out +(a) the supply of services, operation of facilities or +production of goods that they consider necessary to +continue in the event of a strike or a lockout; and +(b) the manner and extent to which the employer, the +trade union and the employees in the bargaining unit +must continue that supply, operation and production, +including the approximate number of those employees +that, in the opinion of the employer and the trade +union, would be required for that purpose. +For greater certainty +(2.1) For greater certainty, if the employer and the trade +union conclude that it is not necessary to continue any +supply of services, operation of facilities or production of +goods in order to comply with subsection (1), they must +set out this conclusion in the agreement referred to in +subsection (2). +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Sections 4-6 + +Page 5 +Filing with Minister and Board +(3) Immediately after entering into the agreement, the +employer and the trade union must file a copy of it with +the Minister and the Board. When the agreement is filed, +it has the same effect as an order of the Board. +If no agreement entered into +(4) If the employer and the trade union do not enter into +an agreement within the period referred to in subsection +(2), the Board must, on application made by either of +them, determine any question with respect to the appli- +cation of subsection (1). +Referral +(5) The Minister may refer to the Board any question +with respect to whether an agreement entered into by the +employer and the trade union is sufficient to ensure that +subsection (1) is complied with. +1998, c. 26, s. 37 +(2) The portion of subsection 87.4(6) of the Act be- +fore paragraph (a) is replaced by the following: +Board order +(6) If, in determining an application made under subsec- +tion (4) or referral made under subsection (5), the Board +is of the opinion that a strike or lockout could pose an +immediate and serious danger to the safety or health of +the public, the Board, may, by order +(3) Section 87.4 of the Act is amended by adding +the following after subsection (6): +Time limit +(6.1) Despite subsection 14.2(2), the Board must deter- +mine an application made under subsection (4) or a re- +ferral made under subsection (5), make any order under +subsection (6) and send a copy of its decision and any or- +der to the parties no later than 82 days after the day on +which it received the application or referral. +Late order or decision not invalid +(6.2) The failure of the Board to comply with the time +limit does not affect the jurisdiction of the Board to con- +tinue with and determine the application or referral and +any order or decision made by the Board after the time +limit is not for that reason invalid. +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Section +6 + +Page 6 +For greater certainty +(6.3) For greater certainty, the Board may exercise any +of its powers under this Part, including any powers re- +specting its processes and procedures, for the purpose of +ensuring, to the extent possible, that it complies with the +time limit referred to in subsection (6.1). +Filing of agreement before decision +(6.4) An employer and trade union may enter into an +agreement referred to in subsection (2) and file it in ac- +cordance with subsection (3) at any time before the +Board has determined an application made under sub- +section (4). If they do so, at the time of filing of the agree- +ment, the Board ceases to be seized of the application. +1998, c. 26, s. 37 +7 Section 87.6 of the Act is replaced by the follow- +ing: +Reinstatement of employees after strike or lockout +87.6 At the end of a strike or lockout not prohibited by +this Part, the employer must reinstate employees in the +bargaining unit who were on strike or locked out, in pref- +erence to any other person. +1998, c. 26, s. 39 +8 Paragraph 89(1)(e) of the Act is replaced by the +following: +(e) the Board has determined any referral made pur- +suant to subsection 87.4(5); and +1998, c. 26, s. 42(2) +9 (1) Subsection 94(2.1) of the Act is repealed. +(2) Section 94 of the Act is amended by adding the +following after subsection (3): +Prohibition relating to replacement workers +(4) Subject to subsection (7), during a strike or lockout +not prohibited by this Part, no employer or person acting +on behalf of an employer shall use the services of any of +the following persons to perform all or part of the duties +of an employee who is in the bargaining unit on strike or +locked out: +(a) any employee or any person who performs man- +agement functions or who is employed in a confiden- +tial capacity in matters related to industrial relations, +if that employee or person is hired after the day on +which notice to bargain collectively is given; +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Sections 6-9 + +Page 7 +(b) any contractor, other than a dependent contractor, +or any employee of another employer; +(c) any employee whose normal workplace is a work- +place other than that at which the strike or lockout is +taking place or who was transferred to the workplace +at which the strike or lockout is taking place after the +day on which notice to bargain collectively is given; +(d) any volunteer, student or member of the public. +Clarification — continuing services +(5) If, before the day on which notice to bargain collec- +tively was given, an employer or person acting on behalf +of an employer was using the services of a person re- +ferred to in paragraph (4)(b) and those services were the +same as or substantially similar to the duties of an em- +ployee in the bargaining unit, they may continue to use +those services throughout a strike or lockout not prohib- +ited by this Part involving that unit so long as they do so +in the same manner, to the same extent and in the same +circumstances as they did before the notice was given. +Prohibition relating to employees in bargaining unit +(6) Subject to subsection (7), during a strike or lockout +not prohibited by this Part that, with the exception of +work performed for the purpose of compliance with sec- +tion 87.4 or 87.7, is intended to involve the cessation of +work by all employees in the bargaining unit, no employ- +er or person acting on behalf of an employer shall use the +services of any employee in that unit for a purpose other +than compliance with those sections. +Exception — threat, destruction or damage +(7) An employer or person acting on behalf of an em- +ployer who uses the services of any person referred to in +paragraphs (4)(a) to (d) or of an employee referred to in +subsection (6) does not contravene subsection (4) or (6) if +(a) the services are used solely in order to deal with a +situation that presents or could reasonably be expect- +ed to present an imminent or serious +(i) threat to the life, health or safety of any person, +(ii) threat of destruction of, or serious damage to, +the employer’s property or premises, or +(iii) threat of serious environmental damage affect- +ing the employer’s property or premises; +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Section +9 + +Page 8 +(b) the use of the services is necessary in order to deal +with the situation because the employer or person act- +ing on behalf of an employer is unable to do so by any +other means, such as by using the services of a person +who is not referred to in paragraphs (4)(a) to (d) or in +subsection (6); and +(c) in the case of the services of a person referred to in +paragraphs (4)(a) to (d), the employer or person act- +ing on behalf of an employer gave the employees in +the bargaining unit on strike or locked out the oppor- +tunity to perform the necessary work before using the +services of that person. +For greater certainty +(8) For greater certainty, an employer or person acting +on behalf of an employer may rely on subsection (7) only +for the conservation purposes referred to in paragraph +(7)(a) and not for the purpose of continuing the supply of +services, operation of facilities or production of goods in +a manner contrary to subsection (4) or (6). +1998, c. 26, s. 45(2) +10 Paragraph 99(1)(b.3) of the Act is replaced by +the following: +(b.3) in respect of a failure to comply with subsection +94(4), by order, require the employer to stop using, for +the duration of the dispute, the services of any of the +persons referred to in paragraphs 94(4)(a) to (d) to +perform all or part of the duties of an employee who is +in the bargaining unit on strike or locked out; +(b.4) in respect of a failure to comply with subsection +94(6), by order, require the employer to stop using, for +the duration of the dispute, the services of any em- +ployee referred to in that subsection; +11 The Act is amended by adding the following +after section 99: +Time limit +99.01 (1) Despite subsection 14.2(2), if a complaint is +made under section 97 in respect of an alleged failure by +an employer or a person acting on behalf of an employer +to comply with subsection 94(4) or (6), the Board must +exercise its powers and perform its duties and functions +under section 98 and, if applicable, under section 99, +within the time limit prescribed by the regulations or, if +no time limit is prescribed, as soon as feasible. +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Sections 9-11 + +Page 9 +Copy of decision and order +(2) The Board must send a copy of its decision and any +order to the parties and to the Minister within the time +limit referred to in subsection (1). +12 The Act is amended by adding the following +after section 100: +Prohibited use of services during strike or lockout +100.1 Every employer who contravenes subsection 94(4) +or (6) is guilty of an offence and liable on summary con- +viction to a fine not exceeding $100,000 for each day dur- +ing which the offence is committed or continued. +13 Section 111 of the Act is amended by adding +the following after paragraph (f): +(g) prescribing a time limit for the purposes of subsec- +tion 99.01(1), as well as rules respecting the Board’s ju- +risdiction, and the validity of a decision or order made +by it, after the time limit; +14 The Act is amended by adding the following +after section 111: +Administrative monetary penalties +111.01 (1) The Governor in Council may make regula- +tions establishing an administrative monetary penalties +scheme for the purpose of promoting compliance with +subsections 94(4) and (6), including regulations +(a) designating as a violation the contravention of +subsection 94(4) or (6); +(b) respecting the administrative monetary penalties +that may be imposed for a violation, including in rela- +tion to +(i) the amount, or range of amounts, of the admin- +istrative monetary penalties that may be imposed +on employers or classes of employers, +(ii) the factors to be taken into account in imposing +an administrative monetary penalty, +(iii) the payment of administrative monetary penal- +ties that have been imposed, and +(iv) the recovery, as a debt, of unpaid administra- +tive monetary penalties; +(c) respecting the persons or classes of persons who +are considered a party to the violation and the +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Sections 11-14 + +Page 10 +amount, or range of amounts, of the administrative +monetary penalties for which they are liable; +(d) respecting what constitutes sufficient proof that a +violation was committed; +(e) respecting the powers, duties and functions of the +Board and of any person or class of persons who may +exercise powers or perform duties or functions with +respect to the scheme, including the designation of +such persons or classes of persons by the Board; +(f) respecting the proceedings in respect of a violation, +including in relation to +(i) commencing the proceedings, +(ii) the defences that may be available in respect of +a violation, and +(iii) the circumstances in which the proceedings +may be brought to an end; and +(g) respecting reviews or appeals of any orders or de- +cisions in the proceedings. +Violation or offence +(2) If an act or omission may be proceeded with as a vio- +lation or as an offence, proceeding with it in one manner +precludes proceeding with it in the other. +SOR/2001-520; SOR/2012-305, s. 1 +Consequential Amendments to +the Canada Industrial Relations +Board Regulations, 2012 +15 Paragraph 14(f) of the Canada Industrial Re- +lations Board Regulations, 2012 is replaced by +the following: +(f) unfair labour practice complaints respecting dis- +missals for union activities referred to in subsection +94(3) of the Code and prohibited uses of services re- +ferred to in subsections 94(4) and (6) of the Code; and +16 Paragraph 41.1(f) of the Regulations is re- +placed by the following: +(f) a copy of the notice of dispute, if any; +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Canada Labour Code +Sections 14-16 + +Page 11 +Transitional Provisions +Words and expressions +17 (1) Unless the context otherwise requires, +words and expressions used in this section have +the same meaning as in the Canada Labour +Code. +Maintenance of activities +(2) Subsections 12.001(1), 87.2(4) and 87.4(2) to (5), +the portion of subsection 87.4(6) before para- +graph (a), subsections 87.4(6.1) to (6.4) and para- +graph 89(1)(e) of the Canada Labour Code, as en- +acted by sections 1, 5, 6 and 8, respectively, apply +in respect of any collective bargaining if the no- +tice to bargain collectively is given on or after the +day on which this section comes into force. +Prohibitions — uses of services during strikes and +lockouts +(3) Subsections 22(1) and 29(1.1), section 87.6, sub- +sections 94(4) to (8), paragraphs 99(1)(b.3) and +(b.4), sections 99.01 and 100.1, paragraph 111(g) +and section 111.01 of the Canada Labour Code, as +enacted by sections 3, 4 and 7, subsection 9(2) and +sections 10 to 14, respectively, apply as of the day +on which this section comes into force in respect +of any strike or lockout that is ongoing on that +day. +Coming into Force +Twelve months after royal assent +18 This Act comes into force on the day that, in +the 12th month after the month in which it re- +ceives royal assent, has the same calendar num- +ber as the day on which it receives royal assent +or, if that 12th month has no day with that num- +ber, the last day of that 12th month. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 12: An Act to amend the Canada Labour Code and the Canada Industrial +Relations Board Regulations, 2012 +Transitional Provisions +Sections 17-18 + +Page 12 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-59_4.txt b/task6_model_deployment/assets/C-59_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..62b1e8555162ec8869cb171815d55531028ff90a --- /dev/null +++ b/task6_model_deployment/assets/C-59_4.txt @@ -0,0 +1,27243 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 15 +An Act to implement certain provisions of +the fall economic statement tabled in +Parliament on November 21, 2023 and +certain provisions of the budget tabled in +Parliament on March 28, 2023 +ASSENTED TO +JUNE 20, 2024 +BILL C-59 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +fall economic statement tabled in Parliament on November 21, +2023 and certain provisions of the budget tabled in Parliament +on March 28, 2023”. +SUMMARY +Part 1 implements certain measures in respect of the Income Tax +Act and the Income Tax Regulations by +(a) limiting the deductibility of net interest and financing ex- +penses by certain corporations and trusts, consistent with +certain Organisation for Economic Co-operation and Develop- +ment and the Group of Twenty Base Erosion and Profit Shift- +ing project recommendations; +(b) implementing hybrid mismatch rules consistent with the +Organisation for Economic Co-operation and Development +and the Group of Twenty Base Erosion and Profit Shifting +project recommendations regarding cross-border tax avoid- +ance structures that exploit differences in the income tax laws +of two or more countries to produce “deduction/non-inclu- +sion mismatches”; +(c) allowing expenditures incurred in the exploration and de- +velopment of all lithium to qualify as Canadian exploration +expenses and Canadian development expenses; +(d) ensuring that only genuine intergenerational business +transfers are excluded from the anti-surplus stripping rule in +section 84.1 of the Income Tax Act; +(e) denying the dividend received deduction for dividends re- +ceived by Canadian financial institutions on certain shares +that are held as mark-to-market property; +(f) increasing the rate of the rural supplement for Climate Ac- +tion Incentive payments (CAIP) from 10% to 20% for the 2023 +and subsequent taxation years as well as referencing the +2016 census data for the purposes of the CAIP rural supple- +ment eligibility for the 2023 and 2024 taxation years; +(g) providing a refundable investment tax credit to qualifying +businesses for eligible carbon capture, utilization and storage +equipment; +(h) providing a refundable investment tax credit to qualifying +businesses for eligible clean technology equipment; +(i) introducing, under certain circumstances, labour require- +ments in relation to the new refundable investment tax cred- +its for eligible carbon capture, utilization and storage equip- +ment as well as eligible clean technology equipment; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +(j) removing the requirement that credit unions derive no +more than 10% of their revenue from sources other than cer- +tain specified sources; +(k) permitting a qualifying family member to acquire rights +as successor of a holder of a Registered Disability Savings +Plan following the death of that plan’s last remaining holder +who was also a qualifying family member; +(l) implementing consequential changes of a technical nature +to facilitate the operation of the existing rules for First Home +Savings Accounts; +(m) introducing a tax of 2% on the net value of equity repur- +chases by certain Canadian corporations, trusts and partner- +ships whose equity is listed on a designated stock exchange; +(n) exempting certain fees from the refundable tax applicable +to contributions under retirement compensation arrange- +ments; +(o) introducing a technical amendment to the provision that +authorizes the sharing of taxpayer information for the pur- +poses of the Canadian Dental Care Plan; +(p) implementing a number of amendments to the general +anti-avoidance rule (GAAR) as well as introducing a new +penalty applicable to transactions subject to the GAAR and +extending the normal reassessment period for the GAAR by +three years in certain circumstances; +(q) facilitating the creation of employee ownership trusts; +(r) introducing specific anti-avoidance rules in relation to cor- +porations referred to as substantive CCPCs; and +(s) extending the phase-out by three years, and expanding +the eligible activities, in relation to the reduced tax rates for +certain zero-emission technology manufacturers. +It also makes related and consequential amendments to the Ex- +cise Tax Act and the Excise Act, 2001. +Part 2 enacts the Digital Services Tax Act and its regulations. +That Act provides for the implementation of an annual tax of 3% +on certain types of digital services revenue earned by businesses +that meet certain revenue thresholds. It sets out rules for the +purposes of establishing liability for the tax and also sets out ap- +plicable reporting and filing requirements. To promote compli- +ance with its provisions, that Act includes modern administra- +tion and enforcement provisions generally aligned with those +found in other taxation statutes. Finally, this Part also makes re- +lated and consequential amendments to other texts to ensure +proper implementation of the tax and cohesive and efficient ad- +ministration by the Canada Revenue Agency. +Part 3 implements certain Goods and Services Tax/Harmonized +Sales Tax (GST/HST) measures by +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +SUMMARY + +Page 4 +(a) ensuring that an interest in a corporation that does not +have its capital divided into shares is treated as a financial in- +strument for GST/HST purposes; +(b) ensuring that interest and dividend income from a closely +related partnership is not included in the determination of +whether a person is a de minimis financial institution for +GST/HST purposes; +(c) ensuring that an election related to supplies made within +a closely related group of persons that includes a financial in- +stitution may not be revoked on a retroactive basis without +the permission of the Minister of National Revenue; +(d) making technical amendments to an election that allows +electing members of a closely related group to treat certain +supplies made between them as having been made for nil +consideration; +(e) ensuring that certain supplies between the members of a +closely related group are not inadvertently taxed under the +imported taxable supply rules that apply to financial institu- +tions; +(f) raising the income threshold for the requirement to file an +information return by certain financial institutions; +(g) allowing up to seven years to assess the net tax adjust- +ments owing by certain financial institutions in respect of the +imported taxable supply rules; +(h) expanding the GST/HST exemption for services rendered +to individuals by certain health care practitioners to include +professional services rendered by psychotherapists and +counselling therapists; +(i) providing relief in relation to the GST/HST treatment of +payment card clearing services; +(j) allowing the joint venture election to be made in respect +of the operation of a pipeline, rail terminal or truck terminal +that is used for the transportation of oil, natural gas or related +products; +(k) raising the input tax credit (ITC) documentation thresh- +olds from $30 to $100 and from $150 to $500 and allowing +billing agents to be treated as intermediaries for the purposes +of the ITC information rules; and +(l) extending the 100% GST rebate in respect of new pur- +pose-built rental housing to certain cooperative housing cor- +porations. +It also implements an excise tax measure by creating a joint +election mechanism to specify who is eligible to claim a rebate +of excise tax for goods purchased by provinces for their own +use. +Part 4 implements certain excise measures by +(a) allowing vaping product licensees to import packaged va- +ping products for stamping by the licensee and entry into the +Canadian duty-paid market as of January 1, 2024; +(b) permitting all cannabis licensees to elect to remit excise +duties on a quarterly rather than a monthly basis, starting +from the quarter that began on April 1, 2023; +(c) amending the marking requirements for vaping products +to ensure that the volume of the vaping substance is marked +on the package; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +SUMMARY + +Page 5 +(d) requiring that a person importing vaping products must +be at least 18 years old; and +(e) introducing administrative penalties for certain infractions +related to the vaping taxation framework. +Part 5 enacts and amends several Acts in order to implement +various measures. +Subdivision A of Division 1 of Part 5 amends Subdivision A of +Division 16 of Part 6 of the Budget Implementation Act, 2018, No. +1 to clarify the scope of certain non-financial activities in which +federal financial institutions may engage and to remove certain +discrepancies between the English and French versions of that +Act. +Subdivision B of Division 1 of Part 5 amends the Trust and Loan +Companies Act, the Bank Act and the Insurance Companies Act +to, among other things, permit federal financial institutions gov- +erned by those Acts to hold certain meetings by virtual means +without having to obtain a court order and to permit voting dur- +ing those meetings by virtual means. +Division 2 of Part 5 amends the Canada Labour Code to, among +other things, provide a leave of absence of three days in the +event of a pregnancy loss and modify certain provisions related +to bereavement leave. +Division 3 of Part 5 enacts the Canada Water Agency Act. That +Act establishes the Canada Water Agency, whose role is to assist +the Minister of the Environment in exercising or performing that +Minister’s powers, duties and functions in relation to fresh wa- +ter. The Division also makes consequential amendments to other +Acts. +Division 4 of Part 5 amends the Tobacco and Vaping Products +Act to, among other things, +(a) authorize the making of regulations respecting fees or +charges to be paid by tobacco and vaping product manufac- +turers for the purpose of recovering the costs incurred by His +Majesty in right of Canada in relation to the carrying out of +the purpose of that Act; +(b) provide for related administration and enforcement mea- +sures; and +(c) require information relating to the fees or charges to be +made available to the public. +Division 5 of Part 5 amends the Canadian Payments Act to, +among other things, provide that additional persons are entitled +to be members of the Canadian Payments Association and clari- +fy the composition of that Association’s Stakeholder Advisory +Council. +Division 6 of Part 5 amends the Competition Act to, among other +things, +(a) modernize the merger review regime, including by modi- +fying certain notification rules, clarifying that Act’s applica- +tion to labour markets, allowing the Competition Tribunal to +consider the effect of changes in market share and the likeli- +hood of coordination between competitors following a merg- +er, extending the limitation period for mergers that were not +the subject of a notification to the Commissioner of Competi- +tion and placing a temporary restraint on the completion of +certain mergers until the Tribunal has disposed of any appli- +cation for an interim order; +(b) improve the effectiveness of the provisions that address +anti-competitive conduct, including by allowing the Commis- +sioner to review the effects of past agreements and arrange- +ments, ensuring that an order related to a refusal to deal may +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +SUMMARY + +Page 6 +address a refusal to supply a means of diagnosis or repair +and ensuring that representations of a product’s benefits for +protecting or restoring the environment must be supported +by adequate and proper tests and that representations of a +business or business activity for protecting or restoring the +environment must be supported by adequate and proper sub- +stantiation; +(c) strengthen the enforcement framework, including by cre- +ating new remedial orders, such as administrative monetary +penalties, with respect to those collaborations that harm +competition, by creating a civilly enforceable procedure to +address non-compliance with certain provisions of that Act +and by broadening the classes of persons who may bring pri- +vate cases before the Tribunal and providing for the availabil- +ity of monetary payments as a remedy in those cases; and +(d) provide for new procedures, such as the certification of +agreements or arrangements related to protecting the envi- +ronment and a remedial process for reprisal actions. +The Division also amends the Competition Tribunal Act to pre- +vent the Competition Tribunal from awarding costs against His +Majesty in right of Canada, except in specified circumstances. +Finally, the Division makes a consequential amendment to one +other Act. +Division 7 of Part 5 amends the Bankruptcy and Insolvency Act +and the Companies’ Creditors Arrangement Act to exclude from +their application prescribed public post-secondary educational +institutions. +Subdivision A of Division 8 of Part 5 amends the Proceeds of +Crime (Money Laundering) and Terrorist Financing Act to, +among other things, +(a) provide that, if a person or entity referred to in section 5 +of that Act has reasonable grounds to suspect possible sanc- +tions evasion, the relevant information is reported to the Fi- +nancial Transactions and Reports Analysis Centre of Canada; +(b) add reporting requirements for persons and entities pro- +viding certain services in respect of private automatic bank- +ing machines; +(c) require declarations respecting money laundering, the fi- +nancing of terrorist activities and sanctions evasion to be +made in relation to the importation and exportation of goods; +and +(d) authorize the Financial Transactions and Reports Analysis +Centre of Canada to disclose designated information to the +Department of the Environment and the Department of Fish- +eries and Oceans, subject to certain conditions. +It also amends the Budget Implementation Act, 2023, No. 1 in re- +lation to the Proceeds of Crime (Money Laundering) and Terror- +ist Financing Act and makes consequential amendments to other +Acts and a regulation. +Subdivision B of Division 8 of Part 5 amends the Criminal Code +to, among other things, +(a) in certain circumstances, provide that a court may infer +the knowledge or belief or recklessness required in relation to +the offence of laundering proceeds of crime and specify that +it is not necessary for the prosecutor to prove that the ac- +cused knew, believed they knew or was reckless as to the +specific nature of the designated offence; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +SUMMARY + +Page 7 +(b) remove, in the context of the special warrants and re- +straint order in relation to proceeds of crime, the requirement +for the Attorney General to give an undertaking, as well as +permit a judge to attach conditions to a special warrant for +search and seizure of property that is proceeds of crime; and +(c) modify certain provisions relating to the production order +for financial data to include elements specific to accounts as- +sociated with digital assets. +It also makes consequential amendments to the Seized Property +Management Act and the Forfeited Property Sharing Regula- +tions. +Division 9 of Part 5 retroactively amends section 42 of the Feder- +al-Provincial Fiscal Arrangements Act to specify the payments +about which information must be published on a Government of +Canada website, as well as the information that must be pub- +lished. +Division 10 of Part 5 amends the Public Sector Pension Invest- +ment Board Act to increase the number of directors in the Public +Sector Pension Investment Board, as well as to provide for con- +sultation with the portion of the National Joint Council of the +Public Service of Canada that represents employees when cer- +tain candidates are included on the list for proposed appoint- +ment as directors. +Division 11 of Part 5 enacts the Department of Housing, Infras- +tructure and Communities Act, which establishes the Depart- +ment of Housing, Infrastructure and Communities, confers on +the Minister of Infrastructure and Communities various responsi- +bilities relating to public infrastructure and confers on the Minis- +ter of Housing various responsibilities relating to housing and +the reduction and prevention of homelessness. The Division also +makes consequential amendments to other Acts and repeals the +Canada Strategic Infrastructure Fund Act. +Division 12 of Part 5 amends the Employment Insurance Act to, +among other things, create a benefit of 15 weeks for claimants +who are carrying out responsibilities related to +(a) the placement with the claimant of one or more children +for the purpose of adoption; or +(b) the arrival of one or more new-born children of the +claimant into the claimant’s care, in the case where the per- +son who will be giving or gave birth to the child or children is +not, or is not intended to be, a parent of the child or children. +The Division also amends the Canada Labour Code to create a +leave of absence of up to 16 weeks for an employee to carry out +such responsibilities. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +SUMMARY + +Page 8 + +Page 9 +TABLE OF PROVISIONS +An Act to implement certain provisions of the fall +economic statement tabled in Parliament on +November 21, 2023 and certain provisions of the +budget tabled in Parliament on March 28, 2023 +Short Title +Fall Economic Statement Implementation Act, 2023 +1 +PART 1 +Amendments to the Income Tax Act +and to Other Legislation +2 +PART 2 +Digital Services Tax Act +Enactment of Act +96 +An Act respecting a digital services +tax +Short Title +Digital Services Tax Act +1 +PART 1 +Interpretation and Application +Definitions +2 +Negative or undefined results +3 +Determination of revenue +4 +Short fiscal year — global revenue threshold +5 +Continuity of consolidated group +6 +Mergers +7 +Arm’s length +8 +His Majesty +9 +PART 2 +Liability for Tax +Tax payable +10 +2021-2022-2023-2024 + +Page 10 +PART 3 +Canadian Digital Services Revenue +Definitions +11 +Basic rule +12 +DIVISION A +Canadian Online Marketplace Services Revenue +Definition of online marketplace services revenue +13 +Canadian online marketplace services revenue +14 +DIVISION B +Canadian Online Advertising Services Revenue +Definition of online advertising services revenue +15 +Canadian online advertising services revenue +16 +DIVISION C +Canadian Social Media Services Revenue +Definition of social media services revenue +17 +Canadian social media services revenue +18 +DIVISION D +Canadian User Data Revenue +Definition of user data revenue +19 +Canadian user data revenue +20 +DIVISION E +Rules Relating to Determination of Canadian +Digital Services Revenue +Revenue of new constituent entities +21 +Attribution of activity +22 +PART 4 +Taxable Canadian Digital Services +Revenue +Definitions +23 +Determination +24 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 11 +PART 5 +Miscellaneous +DIVISION A +Trustees and Receivers +Definitions +25 +Trustee as agent or mandatary +26 +Tax payable for bankruptcy +27 +Filing and payment +28 +Tax payable for receivership +29 +Filing and payment +30 +Non-calendar year periods +31 +Certificates for receivers +32 +DIVISION B +Partnerships +Partnerships +33 +DIVISION C +Anti-avoidance +Definitions +34 +Series of transactions +35 +PART 6 +General Provisions, Administration +and Enforcement +Definitions +36 +DIVISION A +Duties of Minister +Minister’s duty +37 +Staff +38 +Administration of oaths +39 +Waiving the filing of documents +40 +DIVISION B +Registration +Requirement to register +41 +Application to register +42 +De-registration +43 +Notice of intent +44 +DIVISION C +Returns +Requirement to file return +45 +Election — designated entity +46 +Extension of time +47 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 12 +Demand for return +48 +DIVISION D +Payments +Payments +49 +Manner and form of payments +50 +Assessment of another constituent entity +51 +Definition of transaction +52 +Payment in Canadian dollars +53 +Definition of electronic payment +54 +Small amounts owing by a person +55 +DIVISION E +Interest +Compound interest +56 +Waiving or cancelling interest +57 +DIVISION F +Administrative Charge under Financial +Administration Act +Dishonoured instruments +58 +DIVISION G +Refunds +Statutory recovery rights +59 +Refund — payment in error +60 +Restriction — application to other debts +61 +Restriction — unfulfilled filing requirements +62 +Restriction — trustees +63 +Overpayment of refund or interest +64 +DIVISION H +Records and Information +Keeping records +65 +Requirement to provide information or records +66 +DIVISION I +Assessments +Assessment +67 +Notice of assessment +68 +Payment by Minister on assessment +69 +Limitation period for assessments +70 +Assessment deemed valid and binding +71 +DIVISION J +Objections to Assessment +Objections to assessment +72 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 13 +Extension of time by Minister +73 +DIVISION K +Appeal +Extension of time by Tax Court of Canada +74 +Appeal to Tax Court of Canada +75 +Extension of time to appeal +76 +Limitation on appeals +77 +Institution of appeals +78 +Disposition of appeal +79 +References to Tax Court of Canada +80 +Reference of common questions to Tax Court +81 +Payment by the Minister on appeal +82 +DIVISION L +Penalties +Failure to register when required +83 +Failure to file return when required +84 +Failure to provide information +85 +Unreasonable appeal +86 +Definitions +87 +General penalty +88 +Payment of penalties +89 +Waiving or cancelling penalties +90 +DIVISION M +Offences and Punishment +Failure to file or comply +91 +Offences for false or deceptive statement +92 +Failure to pay tax +93 +Offence — confidential information +94 +General offence +95 +Defence of due diligence +96 +Compliance orders +97 +Officers of corporations, etc. +98 +Power to decrease punishment +99 +Information or complaint +100 +DIVISION N +Inspections +Authorized person +101 +Compliance order +102 +Search warrants +103 +Definition of foreign-based information or record +104 +Inquiry +105 +Copies +106 +Compliance +107 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 14 +DIVISION O +Confidentiality of Information +Definitions +108 +DIVISION P +Collection +Definitions +109 +Collection restrictions +110 +Security +111 +Certificates +112 +Garnishment +113 +Recovery by deduction or set-off +114 +Acquisition of debtor’s property +115 +Money seized from debtor +116 +Seizure if failure to pay +117 +Person leaving Canada +118 +Authorization to proceed without delay +119 +DIVISION Q +Evidence and Procedure +Service +120 +Timing of receipt +121 +Proof of sending or service by mail +122 +PART 7 +Regulations +Regulations +123 +Positive or negative amount — regulations +124 +Incorporation by reference — limitation removed +125 +Certificates and registrations not statutory instruments +126 +Making of Regulations +Making +97 +Digital Services Tax Regulations +Interpretation +Definitions +1 +Prescribed Rates of Interest +Interest to be paid to the Receiver General +2 +Prescribed Thresholds +Global revenue threshold +3 +In-scope revenue threshold +4 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 15 +Registration threshold +5 +Prescribed Rate of Tax +Rate +6 +Prescribed Deduction +Deduction amount +7 +PART 3 +Amendments to the Excise Tax Act +and to Related Legislation +129 +PART 4 +Amendments to the Excise Act, 2001 +and to Related Legislation +145 +PART 5 +Various Measures +DIVISION 1 +Federal Financial Institutions +168 +DIVISION 2 +Leave Related to Pregnancy Loss and +Bereavement Leave +197 +DIVISION 3 +Canada Water Agency Act +Enactment of Act +209 +An Act respecting the Canada Water +Agency +Short Title +Canada Water Agency Act +1 +Definitions +Definitions +2 +Canada Water Agency +Establishment +3 +Head office +4 +Minister to preside +5 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 16 +Delegation to Agency +6 +President +Appointment +7 +Chief executive officer +8 +Remuneration +9 +General Provisions +Officers and employees +10 +Other government services and facilities +11 +Provision of services and facilities +12 +Committees +13 +Transitional Provisions +Definitions +14 +Position +15 +Appropriations +16 +Transfer of powers, duties and functions +17 +Clarification +18 +DIVISION 4 +Tobacco and Vaping Products Act +217 +DIVISION 5 +Canadian Payments Act +219 +DIVISION 6 +Measures Related to Competition +231 +DIVISION 7 +Public Post-Secondary Educational Institutions +273 +DIVISION 8 +Money Laundering, Terrorist Financing, +Sanctions Evasion and Other Measures +278 +DIVISION 9 +Federal-Provincial Fiscal Arrangements Act +318 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 17 +DIVISION 10 +Public Sector Pension Investment Board Act +320 +DIVISION 11 +Department of Housing, Infrastructure and +Communities Act +Enactment of Act +323 +An Act to establish the Department of +Housing, Infrastructure and +Communities +Short Title +Department of Housing, Infrastructure and Communities +Act +1 +Definition +Definition of Department +2 +Department of Housing, Infrastructure +and Communities +Department established +3 +Deputy Minister +4 +Minister of Infrastructure and +Communities +Minister of Infrastructure and Communities +5 +Powers, duties and functions +6 +Minister of Housing +Appointment +7 +Powers, duties and functions +8 +Use of departmental services and facilities +9 +Provisions Applicable to Both +Ministers +No Minister appointed +10 +General duties and powers +11 +Committees +12 +DIVISION 12 +Measures Related to Placement or Arrival of +Children +342 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +TABLE OF PROVISIONS + +Page 18 + +Page 19 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 15 +An Act to implement certain provisions of the fall +economic statement tabled in Parliament on Novem- +ber 21, 2023 and certain provisions of the budget +tabled in Parliament on March 28, 2023 +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Fall Economic Statement +Implementation Act, 2023. +PART 1 +Amendments to the Income Tax +Act and to Other Legislation +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) Subsection 12(1) of the Income Tax Act is +amended by adding the following after para- +graph (l.1): +Partnership — interest and financing expenses add +back +(l.2) the amount determined by the formula +A × B +where +A +is the total of all amounts each of which is an +amount determined under paragraph (h) of the +description of A in the definition interest and +2021-2022-2023-2024 + +Page 20 +financing expenses in subsection 18.2(1) in re- +spect of the taxpayer for the taxation year, and +B +is +(i) if the taxpayer is an excluded entity for the +year (as defined in subsection 18.2(1)), nil, and +(ii) in any other case, the proportion deter- +mined under the first formula in subsection +18.2(2) in respect of the taxpayer for the year; +(2) Paragraph 12(1)(n.3) of the Act is replaced by +the following: +Retirement compensation arrangement +(n.3) the total of all amounts received by the taxpayer +in the year in the course of a business out of or under a +retirement compensation arrangement (including +amounts received in respect of the arrangement under +subsection 207.71(3)) to which the taxpayer, another +person who carried on a business that was acquired by +the taxpayer, or any person with whom the taxpayer or +that other person does not deal at arm’s length, has +contributed an amount that was deductible under +paragraph 20(1)(r) in computing the contributor’s in- +come for a taxation year; +(3) Paragraph 12(1)(t) of the Act is replaced by +the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6) or 127.44(3) in respect of a property acquired or an +expenditure made in a preceding taxation year in com- +puting the taxpayer’s tax payable for a preceding taxa- +tion year to the extent that it was not included in com- +puting the taxpayer’s income for a preceding taxation +year under this paragraph or is not included in an +amount determined under paragraph 13(7.1)(e) or +37(1)(e), subparagraph 53(2)(c)(vi), (c)(vi.1) or (h)(ii) +or for I in the definition undepreciated capital cost +in subsection 13(21) or L in the definition cumulative +Canadian exploration expense in subsection 66.1(6); +(4) Paragraph 12(1)(t) of the Act, as enacted by +subsection (3), is replaced by the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6), 127.44(3) or 127.45(6) in respect of a property ac- +quired or an expenditure made in a preceding taxation +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +2 + +Page 21 +year in computing the taxpayer’s tax payable for a pre- +ceding taxation year to the extent that it was not in- +cluded in computing the taxpayer’s income for a pre- +ceding taxation year under this paragraph or is not in- +cluded in an amount determined under paragraph +13(7.1)(e) or 37(1)(e), subparagraph 53(2)(c)(vi) to +(c)(vi.2) or (h)(ii) or for I in the definition undepreci- +ated capital cost in subsection 13(21) or L in the defi- +nition cumulative Canadian exploration expense in +subsection 66.1(6); +(5) Subsection 12(2.02) of the Act is replaced by +the following: +Source of income +(2.02) For the purposes of this Act, if a particular +amount is included in computing the income of a taxpay- +er for a taxation year because of paragraph (1)(l.1) or (l.2) +and the particular amount is in respect of another +amount that is deductible by a partnership in computing +its income from a particular source or from sources in a +particular place, the particular amount is deemed to be +from the particular source or from sources in the particu- +lar place, as the case may be. +(6) The definition investment contract in subsec- +tion 12(11) of the Act is amended by adding the +following after paragraph (d.1): +(d.2) a FHSA, +(7) Subsections (1) and (5) apply in respect of tax- +ation years of a taxpayer that begin on or after +October 1, 2023. However, subsections (1) and (5) +also apply in respect of a taxation year of a tax- +payer that begins before, and ends after, October +1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +2 + +Page 22 +(8) Subsection (2) applies to the 2024 and subse- +quent taxation years. +(9) Subsection (3) is deemed to have come into +force on January 1, 2022. +(10) Subsection (4) is deemed to have come into +force on March 28, 2023. +(11) Subsection (6) is deemed to have come into +force on April 1, 2023. +3 (1) The Act is amended by adding the following +after section 12.6: +Hybrid mismatch arrangements — definitions +12.7 (1) The definitions in subsection 18.4(1) apply in +this section. +Secondary rule — conditions for application +(2) Subsection (3) applies in respect of a payment of +which a taxpayer is a recipient if +(a) the payment arises under a hybrid mismatch ar- +rangement; and +(b) there is a foreign deduction component of the hy- +brid mismatch arrangement. +Secondary rule — consequences +(3) Subject to subsection 18.4(5), if this subsection ap- +plies in respect of a payment of which a taxpayer is a re- +cipient, an amount equal to the hybrid mismatch amount +in respect of the payment shall be +(a) included in computing the taxpayer’s income from +the same source as the payment; and +(b) included in computing the taxpayer’s income for +the last taxation year of the taxpayer that begins at or +before the end of the first foreign taxation year of any +entity in which an amount in respect of the payment, +in the absence of any foreign expense restriction rule, +would be — or would reasonably be expected to be — +deductible in computing relevant foreign income or +profits of the entity. +(2) Subsection (1) applies in respect of payments +arising on or after July 1, 2022, except that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 2-3 + +Page 23 +subsection 12.7(3) of the Act, as enacted by sub- +section (1), does not apply to the portion of a pay- +ment that +(a) arises because of subsection 18.4(9) of the +Act, as enacted by subsection 8(1); and +(b) relates to the portion of a notional interest +expense that is computed in respect of a period +of time that precedes January 1, 2023. +4 (1) The portion of subsection 13(7.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6) or 127.44(3) in respect of a depre- +ciable property or received or is entitled to receive assis- +tance from a government, municipality or other public +authority in respect of, or for the acquisition of, deprecia- +ble property, whether as a grant, subsidy, forgivable loan, +deduction from tax, investment allowance or as any other +form of assistance other than +(2) The portion of subsection 13(7.1) of the Act be- +fore paragraph (a), as enacted by subsection (1), +is replaced by the following: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6), 127.44(3) or 127.45(6) in respect +of a depreciable property or received or is entitled to re- +ceive assistance from a government, municipality or oth- +er public authority in respect of, or for the acquisition of, +depreciable property, whether as a grant, subsidy, forgiv- +able loan, deduction from tax, investment allowance or +as any other form of assistance other than +(3) Paragraph 13(7.1)(e) of the Act is replaced by +the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6) or 127.44(3) by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 3-4 + +Page 24 +taxpayer for a taxation year ending before the particu- +lar time, +(4) Paragraph 13(7.1)(e) of the Act, as enacted by +subsection (3), is replaced by the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6), 127.44(3) or +127.45(6) by the taxpayer for a taxation year ending +before the particular time, +(5) Section 13 of the Act is amended by adding the +following after subsection (7.5): +Capital expenditures — Classes 59 and 60 +(7.6) If a taxpayer has incurred an expenditure on ac- +count of capital, and the amount of the expenditure +would have been included in the taxpayer’s undepreciat- +ed capital cost of property included in Class 59 or 60 of +Schedule II to the Income Tax Regulations if the taxpay- +er had acquired a property as a result of the expenditure, +then the taxpayer is deemed to have acquired a property, +included in Class 59 or 60, as the case may be, at a cost +equal to the amount of the expenditure, at the time that +the expenditure is incurred. +(6) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the Act is +replaced by the following: +I +is the total of all amounts deducted under subsection +127(5) or (6) or 127.44(3), in respect of a depreciable +property of the class of the taxpayer, in computing +the taxpayer’s tax payable for a taxation year ending +before that time and subsequent to the disposition of +that property by the taxpayer, +(7) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the Act, +as enacted by subsection (6), is replaced by the +following: +I +is the total of all amounts deducted under subsection +127(5) or (6), 127.44(3) or 127.45(6), in respect of a +depreciable property of the class of the taxpayer, in +computing the taxpayer’s tax payable for a taxation +year ending before that time and subsequent to the +disposition of that property by the taxpayer, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +4 + +Page 25 +(8) The portion of paragraph 13(24)(a) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1 +and 127.44, the property is deemed +(9) The portion of paragraph 13(24)(a) of the Act +before subparagraph (i), as enacted by subsec- +tion (8), is replaced by the following: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1, +127.44 and 127.45, the property is deemed +(10) Subsections (1), (3), (5), (6) and (8) are +deemed to have come into force on January 1, +2022. +(11) Subsections (2), (4), (7) and (9) are deemed +to have come into force on March 28, 2023. +5 (1) Section 15 of the Act is amended by adding +the following after subsection (2.5): +When s. 15(2) not to apply — employee ownership +trusts +(2.51) Subsection (2) does not apply to a loan made or a +debt that arose in respect of a qualifying business trans- +fer if +(a) immediately following the qualifying business +transfer, +(i) the lender or creditor is a qualifying business, +and +(ii) the borrower is the employee ownership trust +that controls the qualifying business described in +subparagraph (i); +(b) the sole purpose of the loan or the debt is to facili- +tate the qualifying business transfer; and +(c) at the time the loan was made or the debt in- +curred, bona fide arrangements were made for repay- +ment of the loan or debt within 15 years of the qualify- +ing business transfer. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 4-5 + +Page 26 +(2) Subsection (1) applies in respect of transac- +tions that occur on or after January 1, 2024. +6 (1) The portion of subsection 18(4) of the Act +before paragraph (a) is replaced by the follow- +ing: +Limitation on deduction of interest +(4) Notwithstanding any other provision of this Act (oth- +er than subsection (8)), in computing the income for a +taxation year of a corporation or a trust from a business +(other than the Canadian banking business of an autho- +rized foreign bank) or property, no deduction shall be +made in respect of that proportion of any amount that +would, in the absence of this subsection and section 18.2, +be deductible in computing that income in respect of in- +terest paid or payable by it on outstanding debts to speci- +fied non-residents that +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. However, subsection (1) also applies in re- +spect of a taxation year that begins before, and +ends after, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +7 (1) The Act is amended by adding the following +after section 18.1: +Definitions +18.2 (1) The following definitions apply in this section +and section 18.21. +absorbed capacity of a taxpayer for a taxation year +means the lesser of +(a) the taxpayer’s cumulative unused excess capacity +for the year, determined as if the taxpayer’s absorbed +capacity for the year were nil, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 5-7 + +Page 27 +(b) the amount determined by the formula +A − (B + C) +where +A +is the taxpayer’s interest and financing expenses +for the year, +B +is +(i) if subsection 18.21(2) applies in respect of +the taxpayer for the year, the amount deter- +mined in respect of the taxpayer for the year +under that subsection, and +(ii) in any other case, the amount determined +by the formula +D × E +where +D +is the taxpayer’s ratio of permissible ex- +penses for the year, and +E +is the taxpayer’s adjusted taxable income +for the year, and +C +is the taxpayer’s interest and financing revenues +for the year. (capacité absorbée) +adjusted taxable income of a taxpayer for a taxation +year means the amount determined by the formula +A + B − C +where +A +is the positive or negative amount determined by the +formula +D − E +where +D +is +(a) if the taxpayer is non-resident, the taxpay- +er’s taxable income earned in Canada for the +year (determined without regard to subsec- +tion (2) and paragraphs 12(1)(l.2) and +111(1)(a.1)), and +(b) in any other case, the taxpayer’s taxable +income for the year (determined without re- +gard to subsection (2), paragraphs 12(1)(l.2) +and 111(1)(a.1) and clause 95(2)(f.11)(ii)(D)), +and +E +is the total of +(a) the taxpayer’s non-capital loss for the year +(determined without regard to subsection (2), +paragraphs 12(1)(l.2) and 111(1)(a.1) and +clause 95(2)(f.11)(ii)(D)), and +(b) the total of all amounts each of which is, +in respect of a corporation that is a controlled +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 28 +foreign affiliate of the taxpayer at the end of +an affiliate taxation year ending in the year — +or a controlled foreign affiliate of a partner- +ship, of which the taxpayer or a controlled +foreign affiliate of the taxpayer is a member, +at the end of an affiliate taxation year ending +in a fiscal period of the partnership — an +amount determined by the formula +T × U ÷ V +where +T +is the lesser of +(i) the affiliate’s foreign accrual prop- +erty loss (determined without regard to +clause 95(2)(f.11)(ii)(D)) for the affili- +ate taxation year, and +(ii) the amount by which the affiliate’s +relevant affiliate interest and financing +expenses for the affiliate taxation year +exceeds the affiliate’s relevant affiliate +interest and financing revenues for the +affiliate taxation year, +U +is the amount that is included in the tax- +payer’s interest and financing expenses +for the year in respect of the affiliate’s rel- +evant affiliate interest and financing ex- +penses for the affiliate taxation year, and +V +is the affiliate’s relevant affiliate interest +and financing expenses for the affiliate +taxation year; +B +is the total of all amounts (subject to paragraph (k), +other than an amount that can reasonably be consid- +ered to be in respect of exempt interest and financing +expenses) each of which is +(a) the taxpayer’s interest and financing expenses +for the year, +(b) an amount deducted by the taxpayer in com- +puting its income for the year under paragraph +20(1)(a) or 59.1(a) or subsection 66(4), 66.1(2) or +(3), 66.2(2), 66.21(4), 66.4(2) or 66.7(1), (2), (2.3), +(3), (4) or (5), other than any portion of that +amount that is described in subparagraph (c)(ii) +of the description of A in the definition interest +and financing expenses, +(c) an amount deducted by the taxpayer in com- +puting its income for the year under subsection +20(16), other than any portion of that amount that +is described in paragraph (d) of the description of +A in the definition interest and financing ex- +penses, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 29 +(d) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the year, from +any source or from sources in a particular place, +an amount determined by the formula +F × G − H +where +F +is the total of all amounts, each of which is an +amount deducted by the partnership under +paragraph 20(1)(a) or subsection 20(16) in +computing its income or loss from the source, +or the source in a particular place, for the fis- +cal period, other than any portion of that +amount that is described in subparagraph +(c)(ii) of the description of A in the definition +interest and financing expenses, +G +is the taxpayer’s specified proportion, if the +references in the definition specified propor- +tion in subsection 248(1) to “total income or +loss” were read as “income or loss from the +source, or the source in a particular place”, +and +H +is the portion of an amount referred to in the +description of F that can reasonably be con- +sidered to not be deductible in computing the +taxpayer’s income for the year, or to not be in- +cluded in computing the taxpayer’s non-capi- +tal loss for the year, because of subsection +96(2.1), +(e) the portion of an amount deducted under +paragraph 111(1)(e) for the year, in respect of a +partnership of which the taxpayer is a member, +that can reasonably be considered to be at- +tributable to an amount referred to in the descrip- +tion of H in paragraph (d) in respect of a fiscal pe- +riod of the partnership ending in a preceding taxa- +tion year of the taxpayer, +(f) an amount deducted by the taxpayer under +paragraph 110(1)(k) in computing its taxable in- +come for the year, +(g) an amount deducted by the taxpayer under +subsection 104(6) in computing its income for the +year, except to the extent of any portion of the +amount that has been designated under subsec- +tion 104(19) for the year, +(h) an amount determined by the formula +I × J ÷ K +where +I +is the amount deducted by the taxpayer under +paragraph 111(1)(a) in computing its taxable +income for the year, in respect of the taxpay- +er’s non-capital loss (other than a specified +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 30 +pre-regime loss of the taxpayer in respect of +the year) for another taxation year (referred +to in this paragraph as the “taxpayer loss +year”), +J +is the lesser of +(i) the non-capital loss for the taxpayer +loss year, and +(ii) the amount determined by the formula +W − X − Y +where +W +is the total of all amounts, each of +which is an amount that is +(A) the interest and financing ex- +penses of the taxpayer for the tax- +payer loss year, determined without +regard to any amount or portion of +an amount that is not deductible be- +cause of subsection (2) or clause +95(2)(f.11)(ii)(D), +(B) described in any of paragraphs +(b) to (g) or (j) to (m) of the descrip- +tion of B for the taxpayer loss year, +or +(C) deducted by the taxpayer under +paragraph 111(1)(a.1) in computing +its taxable income for the taxpayer +loss year, +X +is the total of all amounts, each of +which is an amount +(A) described in any of paragraphs +(a) to (f), (h) or (j) of the description +of C for the taxpayer loss year, or +(B) included in the income of the +taxpayer for the taxpayer loss year +by reason of paragraph 12(1)(l.2), +and +Y +is the total of all amounts, each of +which is an amount determined by the +formula +Z × Z.1 ÷ Z.2 +where +Z +is the lesser of +(A) the foreign accrual property +loss, for an affiliate taxation +year, of a corporation (referred +to throughout the description of +Y as the “affiliate”) that, at the +end of the affiliate taxation +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 31 +year, is a controlled foreign af- +filiate of the taxpayer, or is a +controlled foreign affiliate of a +partnership of which the tax- +payer or a controlled foreign af- +filiate of the taxpayer is a mem- +ber at any time, and +(B) the amount by which the af- +filiate’s relevant affiliate inter- +est and financing expenses for +the affiliate taxation year (de- +termined without regard to any +amount +or +portion +of +an +amount that is not deductible +because +of +clause +95(2)(f.11)(ii)(D)) exceeds the +total of all amounts, each of +which is +(I) the affiliate’s relevant af- +filiate interest and financing +revenues for the affiliate tax- +ation year, or +(II) an amount included un- +der +subclause +95(2)(f.11)(ii)(D)(II) in re- +spect of the affiliate for the +affiliate taxation year, +Z.1 +is the amount that is included +in the taxpayer’s interest and fi- +nancing expenses for the tax- +payer loss year in respect of the +affiliate’s relevant affiliate inter- +est and financing expenses for +the affiliate taxation year, and +Z.2 +is the affiliate’s relevant affiliate +interest and financing expenses +for the affiliate taxation year, +and +K +is the non-capital loss for the taxpayer loss +year, +(i) 25% of the amount deducted, in respect of a +specified pre-regime loss of the taxpayer in re- +spect of the year, by the taxpayer under paragraph +111(1)(a) in computing its taxable income for the +year, +(j) in respect of a corporation (referred to in this +paragraph as the “affiliate”) that is a controlled +foreign affiliate of the taxpayer at the end of an af- +filiate taxation year ending in the year — or that is +a controlled foreign affiliate of a partnership, of +which the taxpayer or a controlled foreign affiliate +of the taxpayer is a member at any time, at the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 32 +end of an affiliate taxation year ending in a fiscal +period of the partnership — the additional amount +that would be included in the taxpayer’s income, +either under subsection 91(1) or because an +amount would be included in the income of a +partnership under that subsection, in respect of +the affiliate’s foreign accrual property income for +the affiliate taxation year, if the affiliate’s foreign +accrual property income for the affiliate taxation +year were increased by the amount determined by +the formula +L × M ÷ N +where +L +is the amount that, in computing the foreign +accrual property income of the affiliate for the +affiliate taxation year, is the prescribed +amount for the description of F in the defini- +tion foreign accrual property income in +subsection 95(1), in respect of a foreign accru- +al property loss of the affiliate for another af- +filiate taxation year (referred to in this para- +graph as the “affiliate loss year”), +M +is the lesser of +(i) the affiliate’s foreign accrual property +loss for the affiliate loss year, and +(ii) the amount by which the affiliate’s rele- +vant affiliate interest and financing expens- +es for the affiliate loss year (determined +without regard to any amount or portion of +an amount that is not deductible because +of clause 95(2)(f.11)(ii)(D)) exceeds the to- +tal of all amounts, each of which is +(A) the affiliate’s relevant affiliate inter- +est and financing revenues for the affili- +ate loss year, or +(B) an amount included under sub- +clause 95(2)(f.11)(ii)(D)(II) in respect of +the affiliate for the affiliate loss year, +and +N +is the affiliate’s foreign accrual property loss +for the affiliate loss year, +(k) the amount that would be the taxpayer’s loss +for the year, or that would be the taxpayer’s share +of the loss of a partnership of which the taxpayer +is a member, if the taxpayer or partnership had no +income or loss other than a loss that can reason- +ably be considered to be incurred by the taxpayer +or the partnership in respect of activities funded +by a borrowing (within the meaning of the defini- +tion exempt interest and financing expenses) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 33 +that results in exempt interest and financing ex- +penses of the taxpayer or the partnership, +(l) an amount deducted under subsection 127(5) +or (6), 127.44(3) or 127.45(6) in respect of a prop- +erty acquired in a preceding taxation year in com- +puting the taxpayer’s tax payable for a preceding +taxation year to the extent that it +(i) is included in an amount determined under +paragraph +13(7.1)(e) +or +subparagraph +53(2)(c)(vi) to (vi.2) or (h)(ii) or for I in the def- +inition undepreciated capital cost in subsec- +tion 13(21), and +(ii) was not included +(A) in computing the taxpayer’s income for +the year or a preceding taxation year, and +(B) under this paragraph in calculating the +taxpayer’s adjusted taxable income for a pre- +ceding taxation year, or +(m) an amount described in clause 12(1)(x)(i)(C) +or subparagraph 12(1)(x)(ii) that is received by the +taxpayer in the year to the extent that it +(i) reduces the cost or capital cost of a proper- +ty, +(ii) is not included in computing the income of +the taxpayer for the year under paragraph +12(1)(x), and +(iii) would be included in computing the in- +come of the taxpayer for the year under para- +graph 12(1)(x) if that paragraph were read +without reference to its subparagraphs (vi) and +(vii); and +C +is the total of all amounts each of which is +(a) the taxpayer’s interest and financing revenues +for the year, +(b) an amount included under subsection 13(1) in +computing the taxpayer’s income for the year, +(c) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the year, from +any source or from sources in a particular place, +an amount determined by the formula +O × P +where +O +is an amount that is included by the partner- +ship under subsection 13(1) in computing its +income or loss from the source, or the source +in a particular place, for the fiscal period, and +P +is the taxpayer’s specified proportion, if the +references +in +the +definition +specified +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 34 +proportion in subsection 248(1) to “total in- +come or loss” were read as “income or loss +from the source, or the source in a particular +place”, +(d) an amount included under subsection 59(1) or +(3.2) or paragraph 59.1(b) in computing the tax- +payer’s income for the year, +(e) in the case of a corporation +(i) 100/28 of the total of the amounts that +would be deductible by it under subsection +126(1) from its tax for the year otherwise +payable under this Part if those amounts were +determined without reference to sections 123.3 +and 123.4, or +(ii) the amount determined by multiplying the +total of the amounts that would be deductible +by it under subsection 126(2) from its tax for +the year otherwise payable under this Part, if +those amounts were determined without refer- +ence to section 123.4, by the relevant factor for +the year, +(f) in the case of a trust, the amount determined +by the formula +Q × (1 ÷ (R × S)) +where +Q +is the total of the amounts deductible by it un- +der subsection 126(1) or (2) from its tax for +the year otherwise payable under this Part for +the year, +R +is the percentage (expressed as a decimal frac- +tion) referred to in paragraph 122(1)(a) in re- +spect of the year, and +S +is 1 plus the percentage (expressed as a deci- +mal fraction) referred to in subsection 120(1) +in respect of the year, +(g) an amount included under section 110.5 in +computing the taxpayer’s taxable income for the +year, +(h) an amount included under subsection 104(13) +in computing the taxpayer’s income for the year, +except to the extent of any portion of the amount +that +(i) has been designated under subsection +104(19) for the year, or +(ii) gives rise to a deduction under paragraph +94.2(3)(a) in computing the foreign accrual +property income for an affiliate taxation year of +an entity that is a controlled foreign affiliate of +the taxpayer at the end of the affiliate taxation +year, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 35 +(i) an amount of the taxpayer’s taxable income for +the year that is not, because of an Act of Parlia- +ment, subject to tax under this Part, or +(j) the amount that would be the taxpayer’s in- +come for the year, or that would be the taxpayer’s +share of the income of a partnership of which the +taxpayer is a member, if the taxpayer or partner- +ship had no income or loss other than income that +can reasonably be considered to be earned by the +taxpayer or the partnership in respect of activities +funded by a borrowing (within the meaning of the +definition exempt interest and financing ex- +penses) that results in exempt interest and fi- +nancing expenses of the taxpayer or the partner- +ship. (revenu imposable rajusté) +affiliate taxation year of a controlled foreign affiliate +means the period for which the accounts of the affiliate +have been ordinarily made up, but no such period may +exceed 53 weeks. (année d’imposition de la société af- +filiée) +cumulative unused excess capacity of a taxpayer for a +particular taxation year means the total of all amounts +each of which is +(a) the excess capacity of the taxpayer for the particu- +lar year, or +(b) the excess capacity of the taxpayer for any of the +three immediately preceding taxation years, if the tax- +payer’s excess capacity for each of those years is deter- +mined according to the following rules: +(i) if the taxpayer has an amount of transferred ca- +pacity for any taxation year (referred to in this defi- +nition as the “transfer year”) preceding the particu- +lar year, +(A) there are to be reductions to the taxpayer’s +excess capacity for the transfer year and the +three taxation years immediately preceding the +transfer year (each referred to in this subpara- +graph as a “relevant year”) in a total amount +equal to the total of all amounts each of which is +an amount of transferred capacity of the taxpay- +er for the transfer year (referred to in this defini- +tion as the “total transferred capacity amount”), +and +(B) the amount by which the taxpayer’s excess +capacity for a particular relevant year is to be re- +duced is equal to the lesser of +(I) the taxpayer’s excess capacity for the par- +ticular relevant year, determined taking into +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 36 +consideration any reductions to that excess +capacity under +1 this subparagraph, in respect of amounts +of transferred capacity for years preceding +the transfer year, and +2 subparagraph (ii), in respect of amounts +of absorbed capacity for the transfer year +and any years preceding the transfer year, +and +(II) the amount, if any, by which the total +transferred capacity amount for the transfer +year exceeds the reductions, under this sub- +paragraph in respect of that total transferred +capacity amount, to the taxpayer’s excess ca- +pacity for any relevant years preceding the +particular relevant year, and +(ii) if the taxpayer has an amount of absorbed ca- +pacity for a taxation year (referred to in this defini- +tion as the “absorbed capacity year”), +(A) there are to be reductions to the taxpayer’s +excess capacity for the three taxation years im- +mediately preceding the absorbed capacity year +(each referred to in this subparagraph as a “rele- +vant year”) in a total amount equal to the +amount of absorbed capacity for the absorbed +capacity year, and +(B) the amount by which the taxpayer’s excess +capacity for a particular relevant year is to be re- +duced is equal to the lesser of +(I) the taxpayer’s excess capacity for the par- +ticular relevant year, determined taking into +account any reductions to that excess capacity +under +1 subparagraph (i), in respect of amounts +of transferred capacity for years preceding +the absorbed capacity year, and +2 this subparagraph, in respect of amounts +of absorbed capacity for years preceding +the absorbed capacity year, and +(II) the amount, if any, by which the amount +of absorbed capacity for the absorbed capacity +year exceeds the reductions under this sub- +paragraph in respect of that amount of ab- +sorbed capacity to the taxpayer’s excess ca- +pacity for the relevant years preceding the +particular relevant year. (capacité excéden- +taire cumulative inutilisée) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 37 +eligible group entity, in respect of a taxpayer resident in +Canada, at any time, means a corporation, or a trust, res- +ident in Canada +(a) that is, at that time, related (other than because of +a right referred to in paragraph 251(5)(b)) to the tax- +payer; +(b) that would, at that time, be affiliated with the tax- +payer if section 251.1 were read without reference to +the definition controlled in subsection 251.1(3); +(c) that is a trust in respect of which the taxpayer’s in- +terest in the trust is not a fixed interest (as defined in +subsection 94(1)); or +(d) that is a beneficiary of the taxpayer, if the taxpayer +is a trust, whose interest in the taxpayer is not a fixed +interest (as defined in subsection 94(1)) (other than a +beneficiary that is a registered charity, or a non-profit +organization, with whom the taxpayer deals at arm’s +length). (entité admissible du groupe) +excess capacity of a taxpayer for a taxation year means +(a) if subsection 18.21(2) applies in respect of the tax- +payer for the year, nil; and +(b) in any other case, the amount determined by the +formula +A − B − C +where +A +is the amount determined by the formula +D × E + F +where +D +is the ratio of permissible expenses of the tax- +payer for the year, +E +is the adjusted taxable income of the taxpayer +for the year, and +F +is the amount determined by the formula +G − H × I +where +G +is the interest and financing revenues of +the taxpayer for the year, +H +is the ratio of permissible expenses of the +taxpayer for the year, and +I +is the lesser of +(i) the amount by which the interest +and financing revenues of the taxpayer +for the year exceed the interest and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 38 +financing expenses of the taxpayer for +the year, and +(ii) either +(A) if the adjusted taxable income +of the taxpayer for the year would, +in the absence of section 257, be a +negative amount, the absolute value +of the negative amount, or +(B) in any other case, nil, +B +is the interest and financing expenses of the tax- +payer for the year, and +C +is the amount deductible by the taxpayer under +paragraph 111(1)(a.1) in the year. (capacité ex- +cédentaire) +excluded entity for a particular taxation year means +(a) a corporation that is throughout the particular +year a Canadian-controlled private corporation in re- +spect of which the amount determined for C in para- +graph 125(5.1)(a) for the year is less than $50,000,000; +(b) a +particular +taxpayer +resident +in +Canada, +if $1,000,000 is not less than the amount determined +by the formula +A − B +where +A +is the total of all amounts, each of which is the in- +terest and financing expenses or the exempt inter- +est and financing expenses of +(i) the particular taxpayer for the particular +taxation year, or +(ii) another taxpayer resident in Canada for a +taxation year (referred to in this subparagraph +as the “relevant taxation year”) ending in the +particular taxation year, if the other taxpayer is +an eligible group entity in respect of the partic- +ular taxpayer at the end of the relevant taxation +year, and +B +is the amount that would be determined for A if +(i) the reference in the description of A to “the +interest and financing expenses or the exempt +interest and financing expenses” were read as a +reference to “the interest and financing rev- +enues”, and +(ii) the interest and financing revenues of a fi- +nancial institution group entity were excluded; +or +(c) a taxpayer resident in Canada if +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 39 +(i) all or substantially all of the businesses, if any, +and all or substantially all of the undertakings and +activities of +(A) the taxpayer are, throughout the particular +year, carried on in Canada, and +(B) each eligible group entity in respect of the +taxpayer are, throughout the eligible group enti- +ty’s taxation year that ends in the particular year, +carried on in Canada, +(ii) throughout the year, it is the case that +A ≥ B +where +A +is $5,000,000, and +B +is the greater of +(A) the total of all amounts, each of which is +the amount at which the shares of the capital +stock of a foreign affiliate of the taxpayer, a +foreign affiliate of an eligible group entity in +respect of the taxpayer or a foreign affiliate +of a partnership of which the taxpayer or an +eligible group entity in respect of the taxpay- +er is a member, would be valued for the pur- +pose of the balance sheet of the taxpayer or +the eligible group entity if that balance sheet +were prepared in accordance with generally +accepted accounting principles used in +Canada, other than any amount or portion of +an amount that is already included under +this clause because the value of the shares of +the capital stock of a particular foreign affili- +ate reflects the value of shares of the capital +stock of another foreign affiliate that is +owned, directly or indirectly, by the particu- +lar foreign affiliate, or +(B) the total of all amounts, each of which is +the amount that can reasonably be consid- +ered to be the proportionate share, of the +taxpayer or an eligible group entity in re- +spect of the taxpayer, of the fair market val- +ue of all property of a foreign affiliate of the +taxpayer, a foreign affiliate of an eligible +group entity in respect of the taxpayer or a +foreign affiliate of a partnership of which the +taxpayer or an eligible group entity in re- +spect of the taxpayer is a member, other +than a property that is shares of the capital +stock of another corporation that is a foreign +affiliate of the taxpayer, a foreign affiliate of +an eligible group entity in respect of the tax- +payer or a foreign affiliate of a partnership of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 40 +which the taxpayer or an eligible group enti- +ty in respect of the taxpayer is a member, +(iii) no person or partnership is, at any time in the +particular year, +(A) a specified shareholder or a specified ben- +eficiary (as those terms are defined in subsec- +tion 18(5)) of the taxpayer, or of any eligible +group entity in respect of the taxpayer, that is +not resident in Canada, or +(B) a partnership more than 50% of the fair mar- +ket value of all interests in which can reasonably +be considered to be held, directly or indirectly +through one or more trusts or partnerships, by +non-resident persons, if the property of the part- +nership includes, +(I) if the taxpayer or the eligible group entity +in respect of the taxpayer is a corporation, +shares, or a right to acquire shares, of the cap- +ital stock of the taxpayer or an eligible group +entity in respect of the taxpayer that, either +alone or together with shares, or rights to ac- +quire shares, held by persons or partnerships +with whom the partnership does not deal at +arm’s length, +1 provide 25% or more of the votes that +could be cast at an annual meeting of the +shareholders of the corporation, or +2 have 25% or more of the fair market val- +ue of all capital stock in the corporation, or +(II) if the taxpayer or the eligible group entity +in respect of the taxpayer is a trust, an inter- +est, or a right to acquire an interest, as a bene- +ficiary in the taxpayer or an eligible group en- +tity in respect of the taxpayer that, either +alone or together with interests, or rights to +acquire interests, held by persons or partner- +ships with whom the partnership does not +deal at arm’s length, has 25% or more of the +fair market value of all interests as a benefi- +ciary in the trust, and +(iv) all or substantially all of the interest and fi- +nancing expenses of the taxpayer and of each eligi- +ble group entity in respect of the taxpayer for the +particular year are paid or payable to persons or +partnerships that are not, at any time in the partic- +ular year, tax-indifferent persons or partnerships +that do not deal at arm’s length with the taxpayer or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 41 +any eligible group entity in respect of the taxpayer. +(entité exclue) +excluded interest, for a taxation year or fiscal period, +means an amount of interest or a lease financing amount, +if +(a) the amount is paid in, or payable in or in respect +of, the year or period by a corporation or partnership +(in this definition referred to as the “payer”) to anoth- +er corporation or partnership (in this definition re- +ferred to as the “payee”) in respect of a debt or a lease +in respect of a particular property; +(b) throughout the period during which the amount +accrued (in this definition referred to as the “relevant +period”) +(i) if the amount is interest, the debt is owed by the +payer to the payee, or +(ii) if the amount is a lease financing amount, the +lease is between the payer and payee; +(c) where the payer is not a financial institution group +entity, the payee is not a financial institution group +entity; +(d) throughout the relevant period and at the time of +payment +(i) each of the payer and payee is +(A) a taxable Canadian corporation, or +(B) a partnership, no member of which is a natu- +ral person, a trust or a corporation that is not a +taxable Canadian corporation, and +(ii) one of the following conditions is met: +(A) if the payee is a partnership, all the mem- +bers of the payee (other than another partner- +ship) are eligible group entities in respect of +(I) if the payer is a partnership, each member +of the payer (other than another partnership), +and +(II) in any other case, the payer, or +(B) if the payee is not a partnership, the payee is +an eligible group entity in respect of +(I) if the payer is a partnership, each member +of the payer (other than another partnership), +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 42 +(II) in any other case, the payer; and +(e) the payer — or, if the payer is a partnership, each +member of the payer — and the payee — or, if the pay- +ee is a partnership, each member of the payee — file +with the Minister, in respect of the year or period of +both the payer and the payee, a joint election in writ- +ing in prescribed manner under this paragraph that +(i) specifies +(A) the amount of the interest or lease financing +amount, +(B) if the amount is interest, the amounts out- +standing, at the beginning and end of the rele- +vant period, as or on account of the debt in re- +spect of which this paragraph applies, and +(C) if the amount is a lease financing amount, +the fair market value of the particular property +at the time the lease began, and +(ii) is filed on or before the earliest of the filing-due +date of +(A) the payer for its year, +(B) the payee for its year, and +(C) if the payer or the payee is a partnership, any +member of the payer or payee for the member’s +taxation year that includes the end of the fiscal +period of the payer or the payee, as the case may +be. (intérêts exclus) +excluded lease for a taxation year of a taxpayer means a +lease +(a) to which the rules in subsection 16.1(1) apply; +(b) that would not be considered to be a lease for a +term of more than one year for purposes of paragraph +(b) of the definition specified leasing property in +subsection 1100(1.11) of the Income Tax Regulations; +or +(c) that is in respect of property +(i) that would not be considered, at the time the +lease was entered into, to have a fair market value +in excess of $25,000 for purposes of paragraph (c) of +that definition, or +(ii) that would be considered, at all times in the +taxation year, exempt property for purposes of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 43 +subsection 1100(1.13) of the Income Tax Regula- +tions. (bail exclu) +exempt interest and financing expenses of a taxpayer +for a taxation year means the total of all amounts, each of +which would, if the description of A in the definition in- +terest and financing expenses were read without refer- +ence to “exempt interest and financing expenses”, be in- +cluded in interest and financing expenses of the taxpayer +for that year, and that is incurred in respect of a borrow- +ing or other financing (referred to in this definition as the +“borrowing”), if +(a) the taxpayer or a partnership of which the taxpay- +er is a member entered into an agreement with a pub- +lic sector authority to design, build and finance — or to +design, build, finance, maintain and operate — prop- +erty that the public sector authority, or another public +sector authority, owns or has a leasehold interest in or +right to acquire; +(b) the borrowing was entered into in respect of the +agreement; +(c) it can reasonably be considered that all or substan- +tially all of the amount is directly or indirectly borne +by a public sector authority referred to in paragraph +(a); and +(d) the amount was paid or payable to +(i) a person that deals at arm’s length with the tax- +payer or the partnership of which the taxpayer is a +member, or +(ii) a particular person that does not deal at arm’s +length with the taxpayer or the partnership of +which the taxpayer is a member if it may reason- +ably be considered that all or substantially all of the +amount paid or payable to the particular person +was paid or payable by the particular person to one +or more persons that deal at arm’s length with the +taxpayer or the partnership of which the taxpayer is +a member. (dépenses d’intérêts et de finance- +ment exonérées) +financial holding corporation, for a taxation year, +means a corporation (other than a corporation described +in any of paragraphs (a) to (f) of the definition financial +institution group entity) if, throughout the year, +(a) the fair market value of the capital stock of the cor- +poration is primarily attributable to any combination +of shares or indebtedness of one or more entities de- +scribed in any of paragraphs (a) to (f) of the definition +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 44 +financial institution group entity that are controlled +by the corporation; or +(b) the corporation is incorporated under the Insur- +ance Companies Act and shares of the capital stock of +the corporation are listed on a designated stock ex- +change. (société de portefeuille financière) +financial institution group entity means a taxpayer +that at any time in a taxation year is +(a) a bank; +(b) a credit union; +(c) an insurance corporation; +(d) an entity authorized under the laws of Canada or a +province to carry on the business of offering its ser- +vices as a trustee to the public; +(e) an entity whose principal business consists of one +or more of +(i) the lending of money to persons with whom the +entity deals at arm’s length, +(ii) the purchasing of debt obligations issued by +persons with whom the entity deals at arm’s length, +or +(iii) activities +which +principally +give +rise +to +amounts described in paragraphs (a) to (d) of the +description of A in the definition interest and fi- +nancing revenues and are principally conducted +with persons with whom the entity deals at arm’s +length; +(f) a particular entity that is an eligible group entity in +respect of an entity described in any of paragraphs (a) +to (e), if the particular entity, or a partnership of +which the particular entity is a member and from +which the particular entity primarily derives its in- +come, +(i) is authorized under provincial securities laws to +engage in, and primarily engages in, the business of +(A) dealing in securities, or +(B) providing portfolio management, investment +advice, fund administration or fund manage- +ment; or +(ii) primarily engages in the business of providing +portfolio management, investment advice, fund ad- +ministration or fund management, including any +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 45 +services connected to those activities, in respect of +real estate; or +(g) a particular entity (other than a financial holding +corporation) that is an eligible group entity in respect +of any entity described in any of paragraphs (a) to (f) if +all or substantially all of the activities of the particular +entity are ancillary to the activities or business carried +on by one or more entities described in paragraphs (a) +to (f) that are eligible group entities in respect of the +particular entity. (entité du groupe d’institutions fi- +nancières) +fixed interest commercial trust at any time means a +trust resident in Canada, if at that time +(a) the only beneficiaries that may for any reason re- +ceive, at or after that time and directly from the trust, +any of the income or capital of the trust are beneficia- +ries that hold fixed interests (as defined in subsection +94(1)) in the trust; and +(b) any of the conditions set out in clauses (h)(ii)(A) +to (C) in the definition exempt foreign trust in sub- +section 94(1) is met. (fiducie commerciale à partici- +pation fixe) +foreign accrual property loss of a foreign affiliate for +an affiliate taxation year has the meaning assigned by +subsection 5903(3) of the Income Tax Regulations. +(perte étrangère accumulée, relative à des biens) +interest and financing expenses of a taxpayer for a +particular taxation year means the amount determined +by the formula +A − B +where +A +is the total of all amounts (other than an amount that +is included in exempt interest and financing expens- +es), each of which is +(a) an amount that +(i) is paid in, or payable in or in respect of, a +year as, on account of, in lieu of payment of or +in satisfaction of, interest (other than excluded +interest for the particular year or an amount +that is deemed to be interest under subsection +137(4.1)), +(ii) would, in the absence of this section, be de- +ductible (other than under a provision referred +to in subparagraph (c)(i)) by the taxpayer in +computing its income for the particular year, +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 46 +(iii) is not described in any other paragraph in +this definition, +(b) an amount that, in the absence of this section +and on the assumption that it is not deductible +under another provision of this Act (other than +any of the provisions referred to in subparagraph +(c)(i)), would be deductible in computing the tax- +payer’s income for the particular year under any +of subparagraphs 20(1)(e)(ii) to (ii.2) and para- +graphs 20(1)(e.1) to (f), +(c) the portion of an amount, if +(i) the amount, in the absence of this section, +would be deductible in computing the taxpay- +er’s income for the particular year and is +claimed by the taxpayer under paragraph +20(1)(a) or subsection 66(4), 66.1(2) or (3), +66.2(2), 66.21(4), 66.4(2) or 66.7(1), (2), (2.3), +(3), (4) or (5), and +(ii) the portion can reasonably be considered to +be attributable to an amount paid or payable on +or after February 4, 2022 that either +(A) is described in subparagraph (a)(i), or +(B) would otherwise have been deductible in +a taxation year under a provision referred to +in paragraph (b), but for the application of +another provision of this Act, +(d) the portion of an amount that would, in the +absence of this section, be deductible in comput- +ing the taxpayer’s income for the particular year +under subsection 20(16), to the extent that the +portion can reasonably be considered to be de- +scribed in subparagraph (c)(ii), +(e) an amount that is paid or payable by the tax- +payer in a year or that is a loss or a capital loss of +the taxpayer for a year, as the case may be, under +or as a result of an agreement or arrangement, if +(i) the amount would, in the absence of this +section +(A) be deductible (other than under sub- +paragraph 20(1)(e)(i)) in computing the tax- +payer’s income for the particular year, or +(B) in the case of a capital loss, reduce the +amount determined under paragraph 3(b) in +respect of the taxpayer or be deductible in +computing the taxpayer’s taxable income for +the particular year (except to the extent it +has already been included under this para- +graph for a previous year), +(ii) the agreement or arrangement is entered +into as or in relation to a borrowing or other +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 47 +financing that the taxpayer or a person or part- +nership that does not deal at arm’s length with +the taxpayer enters into, whether currently or +in the future, and absolutely or contingently, +and +(iii) the amount can reasonably be considered +to increase (or be part of) the cost of funding +with respect to the borrowing or other financ- +ing (including as a result of any hedge of the +cost of funding or of the borrowing or other fi- +nancing) of the taxpayer or a person or part- +nership that does not deal at arm’s length with +the taxpayer; +(f) a particular amount that +(i) is in respect of an agreement or arrange- +ment that gives rise to, or can reasonably be ex- +pected to give rise to, an amount that +(A) is included in computing a taxpayer’s in- +terest and financing expenses for a taxation +year under paragraph (e), or +(B) reduces the taxpayer’s interest and fi- +nancing expenses for a taxation year under +the description of B, +(ii) would, in the absence of this section, be de- +ductible by the taxpayer in computing its in- +come for the particular year, +(iii) is not deductible under any of the provi- +sions listed in paragraph (b), and +(iv) is an expense or fee payable under the +agreement or arrangement or an expense that +is incurred in contemplation of, in the course of +entering into or in relation to, the agreement or +arrangement, +(g) a lease financing amount (other than in re- +spect of an excluded lease for the particular year) +that +(i) would, in the absence of this section, be de- +ductible by the taxpayer in computing its in- +come for the particular year, and +(ii) is not excluded interest for the particular +year, +(h) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the particular +year, from any source or from sources in a partic- +ular place, an amount determined by the formula +C × D − E − F +where +C +is the total of all amounts, each of which is an +amount that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 48 +(i) is deductible by the partnership in com- +puting its income or loss from the source, +or the source in a particular place, for a fis- +cal period, and that would be described in +any of paragraphs (a) to (g) if the refer- +ences to the taxpayer were read as refer- +ences to the partnership, or +(ii) would be included under paragraph (j) +in determining the interest and financing +expenses of the partnership for the purpos- +es of determining its income or loss from +the source, or the source in a particular +place, for the fiscal period, if the partner- +ship were a taxpayer for the purposes of +this section, +D +is the taxpayer’s specified proportion, if the +references in the definition specified propor- +tion in subsection 248(1) to “total income or +loss” were read as “income or loss from the +source, or the source in a particular place”, +E +is the amount, if any, included in computing +the taxpayer’s income under paragraph +12(1)(l.1) in respect of the amount referred to +in the description of C, and +F +is the portion of an amount determined for C +that can reasonably be considered to not be +deductible in computing the taxpayer’s in- +come for the particular year, and to not be in- +cluded in computing the taxpayer’s non-capi- +tal loss for the particular year, because of sub- +section 96(2.1), +(i) the portion of an amount that, in the absence +of this section, would be deductible in computing +the taxpayer’s taxable income for the particular +year and is claimed by the taxpayer under para- +graph 111(1)(e) in respect of a partnership of +which the taxpayer is a member that can reason- +ably be considered to be attributable to an amount +referred to in the description of F in paragraph (h) +in respect of a fiscal period of the partnership end- +ing in another taxation year of the taxpayer, or +(j) in respect of a corporation that is a controlled +foreign affiliate of the taxpayer at the end of an af- +filiate taxation year ending in the particular year, +an amount determined by the formula +G × H +where +G +is the affiliate’s relevant affiliate interest and +financing expenses for the affiliate taxation +year, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 49 +H +is the taxpayer’s specified participating per- +centage in respect of the affiliate for the affili- +ate taxation year; and +B +is the total of all amounts, each of which is +(a) an amount received or receivable (other than +as a dividend or in respect of exempt interest and +financing expenses) by the taxpayer in a year, or a +gain of the taxpayer for a year, as the case may be, +under or as a result of an agreement or arrange- +ment to the extent that +(i) the amount is included in computing the +taxpayer’s income for the particular year, +(ii) the agreement or arrangement is entered +into +(A) as a borrowing or other financing of the +taxpayer or of a person or partnership that +does not deal at arm’s length with the tax- +payer, or +(B) in relation to a borrowing or other fi- +nancing of the taxpayer or of a person or +partnership that does not deal at arm’s +length with the taxpayer to hedge the cost of +funding or the borrowing or other financing, +(iii) the amount can reasonably be considered +to reduce the cost of funding with respect to the +borrowing or other financing of the taxpayer or +a person or partnership that does not deal at +arm’s length with the taxpayer, and +(iv) the amount cannot reasonably be consid- +ered to be excluded, reduced, offset or other- +wise effectively sheltered from tax under this +Part because +(A) an amount is deductible under any of +subsections 20(11) to (12.1) and 126(1) and +(2), and +(B) an amount is deductible in respect of in- +come or profits tax paid to a country other +than Canada that +(I) can reasonably be considered to have +been paid in respect of the amount, and +(II) is not a tax substantially similar to tax +under subsection 212(1), or +(b) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the particular +year, from any source or from sources in a partic- +ular place, an amount determined by the formula +I × J +where +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 50 +I +is an amount that would be described in para- +graph (a) if +(i) the references to the taxpayer in that +paragraph were read as references to the +partnership, and +(ii) the reference in subparagraph (a)(i) to +“the taxpayer’s income for the particular +year” were read as “the partnership’s in- +come or loss from the source, or the source +in a particular place, for a fiscal period”, +and +J +is the taxpayer’s specified proportion, if the +references in the definition specified propor- +tion in subsection 248(1) to “total income or +loss” were read as “income or loss from the +source, or the source in a particular place”. +(dépenses d’intérêts et de financement) +interest and financing revenues of a taxpayer for a +taxation year means the amount determined by the for- +mula +A − B +where +A +is the total of all amounts (other than any amount in- +cluded under the description of B in the definition +interest and financing expenses), each of which is +(a) an amount received or receivable as, on ac- +count of, in lieu of payment or in satisfaction of, +interest (other than excluded interest for the year, +an amount that is deemed to be interest under +subsection 137(4.1) or any amount described in +any other paragraph in this definition) that is in- +cluded in computing the taxpayer’s income for the +year, +(b) an amount that is included in computing the +taxpayer’s income for the year because of subsec- +tion 12(9) or section 17.1 (other than any amount +described in any other paragraph in this defini- +tion), +(c) a fee or similar amount in respect of a guaran- +tee, or similar credit support, provided by the tax- +payer for the payment of any amount on a debt +obligation owing by another person or partnership +that is included in computing the taxpayer’s in- +come for the year (other than any amount de- +scribed in any other paragraph in this definition), +(d) an amount received or receivable (other than +as a dividend) by the taxpayer, or a gain of the tax- +payer, as the case may be, under or as a result of +an agreement or arrangement, if +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 51 +(i) the amount is included in computing the +taxpayer’s income for the year, +(ii) the agreement or arrangement is entered +into as or in relation to a loan or other financ- +ing owing to or provided by the taxpayer or a +person or partnership that does not deal at +arm’s length with the taxpayer, and +(iii) the amount can reasonably be considered +to increase (or be part of) the return of the tax- +payer or a person or partnership that does not +deal at arm’s length with the taxpayer with re- +spect to the loan or other financing (including +as a result of any hedge of the return or of the +loan or other financing), +(e) a lease financing amount (other than in re- +spect of a lease that would be an excluded lease +for the year, if the definition excluded lease were +read without regard to its paragraph (a)) that +(i) is included in computing the taxpayer’s in- +come for the year, and +(ii) is not excluded interest for the year, +(f) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the year, from +any source or from sources in a particular place, +an amount determined by the formula +C × D +where +C +is the total of all amounts, each of which is an +amount that +(i) is included by the partnership in com- +puting its income or loss from the source, +or the source in a particular place, for a fis- +cal period and that would be described in +paragraphs (a) to (e) if the references to +the taxpayer were read as references to the +partnership, or +(ii) would be included under paragraph (g) +in determining the interest and financing +revenues of the partnership for the purpos- +es of determining its income or loss from +the source, or the source in a particular +place, for the fiscal period, if the partner- +ship were a taxpayer for the purposes of +this section, and +D +is the taxpayer’s specified proportion, if the +references in the definition specified propor- +tion in subsection 248(1) to “total income or +loss” were read as “income or loss from the +source, or the source in a particular place”, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 52 +(g) in respect of a corporation that is a controlled +foreign affiliate of the taxpayer at the end of an af- +filiate taxation year ending in the year, an amount +determined by the formula +E × F − G +where +E +is the affiliate’s relevant affiliate interest and +financing revenues for the affiliate taxation +year, +F +is the taxpayer’s specified participating per- +centage in respect of the affiliate for the affili- +ate taxation year, and +G +is an amount (other than any portion of the +amount that is in respect of income tax paid +under subsection 212(1)) that is deducted un- +der subsection 91(4) in computing the taxpay- +er’s income for any taxation year in respect of +foreign accrual tax (as defined in subsection +95(1)) applicable to an amount that is includ- +ed in the taxpayer’s income under subsection +91(1) in respect of the affiliate’s relevant affili- +ate interest and financing revenues for the af- +filiate taxation year, and +B +is the total of all amounts, each of which is +(a) an amount paid or payable by the taxpayer, or +a loss or a capital loss of the taxpayer, as the case +may be, under or as a result of an agreement or +arrangement, to the extent that +(i) the amount +(A) is deductible in computing the taxpay- +er’s income for the year, or +(B) in the case of a capital loss, reduces the +amount determined under paragraph 3(b) in +respect of the taxpayer or is deductible in +computing the taxpayer’s taxable income for +the year (except to the extent it has already +been taken into account in determining an +amount under this paragraph for a previous +year), +(ii) the agreement or arrangement is entered +into +(A) as a loan or other financing owing to or +provided by the taxpayer, or a person or +partnership that does not deal at arm’s +length with the taxpayer, or +(B) in relation to a loan or other financing +owing to or provided by the taxpayer, or a +person or partnership that does not deal at +arm’s length with the taxpayer, to hedge the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 53 +cost of funding or the borrowing or other fi- +nancing, and +(iii) the amount can reasonably be considered +to reduce the return of the taxpayer, or a per- +son or partnership that does not deal at arm’s +length with the taxpayer, in respect of the loan +or other financing; +(b) in respect of the income or loss of a partner- +ship, for a fiscal period that ends in the year, from +any source or from sources in a particular place, +an amount determined by the formula +H × I +where +H +is an amount that would be described in para- +graph (a) if +(i) the references to the taxpayer in that +paragraph were read as references to the +partnership, and +(ii) the reference in subparagraph (a)(i) to +“the taxpayer’s income for the year” were +read as “the partnership’s income or loss +from the source, or the source in a particu- +lar place, for a fiscal period”, and +I +is the taxpayer’s specified proportion, if the +references in the definition specified propor- +tion in subsection 248(1) to “total income or +loss” were read as “income or loss from the +source, or the source in a particular place”, +(c) the portion of any amount included under the +description of A (referred to in this paragraph as +the “subject amount”) that can reasonably be con- +sidered to be excluded, reduced, offset or other- +wise effectively sheltered from tax under this Part +because an amount is deductible +(i) under any of subsections 20(11) to (12.1) +and 126(1) and (2), and +(ii) in respect of income or profits tax paid to a +country other than Canada that +(A) can reasonably be considered to have +been paid in respect of the subject amount, +and +(B) is not a tax substantially similar to tax +under subsection 212(1), +(d) the portion of any amount included under A +that is not, because of an Act of Parliament, sub- +ject to tax under this Part. (revenus d’intérêts et +de financement) +lease financing amount means an amount that is the +portion of a particular payment in respect of a particular +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 54 +lease entered into by a taxpayer that would be considered +to be on account of interest if +(a) the lessee had received a loan at the time the par- +ticular lease began and in a principal amount equal to +the fair market value at that time of the property that +is the subject of the particular lease; +(b) interest had been charged on the principal amount +of the loan outstanding from time to time at the rate — +determined in accordance with section 4302 of the In- +come Tax Regulations — in effect at the time de- +scribed in paragraph (a), compounded semi-annually +not in advance; and +(c) the particular payment was a blended payment of +principal and interest, calculated in accordance with +paragraph (b), on the loan applied firstly on account of +interest on principal, secondly on account of interest +on unpaid interest and thirdly on account of principal. +(montant du crédit-bail) +public sector authority means His Majesty in right of +Canada, His Majesty in right of a province, an entity re- +ferred to in any of paragraphs 149(1)(c) to (d.6), a hospi- +tal authority (as defined in subsection 123(1) of the Ex- +cise Tax Act) or a registered charity that is a public col- +lege, school authority or university (each as defined in +subsection 123(1) of the Excise Tax Act). (administra- +tion du secteur public) +ratio of permissible expenses of a taxpayer for a taxa- +tion year means the percentage that is +(a) if the taxpayer’s taxation year begins on or after +October 1, 2023, and before January 1, 2024, 40%, oth- +er than for the purpose of determining the taxpayer’s +cumulative unused excess capacity for any taxation +year that begins on or after January 1, 2024; and +(b) if the taxpayer’s taxation year begins on or after +January 1, 2024, and for the purposes referred to in +paragraph (a) for which 40% is not the applicable per- +centage, 30%. (ratio des dépenses admissibles) +received capacity means an amount of received capaci- +ty of a transferee for a taxation year as determined under +subsection (4). (capacité reçue) +relevant affiliate interest and financing expenses of a +controlled foreign affiliate of a taxpayer (determined as +though the definition taxpayer in this subsection did not +include the words “or a partnership”) for an affiliate taxa- +tion year means, subject to subsection (19), the total of all +amounts (other than an amount that is deductible in +computing any income or loss of the affiliate that is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 55 +included in computing the affiliate’s income or loss from +an active business because of paragraph 95(2)(a) or an +amount that is described in clause 95(2)(a)(ii)(D) and +treated as nil for the purposes of determining an amount +for A or D in the definition foreign accrual property in- +come in subsection 95(1)), each of which would be the +affiliate’s interest and financing expenses (determined +without regard to paragraph (j) of the description of A in +the definition interest and financing expenses) for the +affiliate taxation year for the purposes of determining, in +respect of the taxpayer for the affiliate taxation year, each +amount referred to in subparagraph 95(2)(f)(i) or (ii), if +(a) the references in the definition interest and fi- +nancing expenses to “in the absence of this section” +were read as references to “in the absence of clause +95(2)(f.11)(ii)(D)”; and +(b) clause 95(2)(f.11)(ii)(A) were read without regard +to the reference to subsection 18.2(2). (dépenses +d’intérêts et de financement de la société affiliée +pertinentes) +relevant affiliate interest and financing revenues of a +controlled foreign affiliate of a taxpayer (determined as +though the definition taxpayer in this subsection did not +include the words “or a partnership”) for an affiliate taxa- +tion year means, subject to subsection (19), the total of all +amounts (other than an amount included in computing +the affiliate’s income or loss from an active business un- +der paragraph 95(2)(a) or (2.44)(b)), each of which would +be the affiliate’s interest and financing revenues (deter- +mined without regard to paragraph (g) of the description +of A in the definition interest and financing revenues) +for the affiliate taxation year for the purposes of deter- +mining, in respect of the taxpayer for the affiliate taxa- +tion year, each amount referred to in subparagraph +95(2)(f)(i) or (ii), if clause 95(2)(f.11)(ii)(A) were read +without regard to the reference to subsection 18.2(2). +(revenus d’intérêts et de financement de la société af- +filiée pertinents) +relevant inter-affiliate interest, of a controlled foreign +affiliate of a taxpayer for an affiliate taxation year, means +an amount of interest to the extent that the amount +(a) is paid or payable by the affiliate to, or received or +receivable by the affiliate from, a controlled foreign af- +filiate (in this definition referred to as the “other affili- +ate”) of +(i) the taxpayer, or +(ii) a taxpayer that is an eligible group entity in re- +spect of the taxpayer; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 56 +(b) would, in the absence of subsection (19), be in- +cluded in +(i) if the amount is paid or payable by the affiliate, +the affiliate’s relevant affiliate interest and financ- +ing expenses for the affiliate taxation year and the +other affiliate’s relevant affiliate interest and fi- +nancing revenues for an affiliate taxation year, or +(ii) if the amount is received or receivable by the af- +filiate, the affiliate’s relevant affiliate interest and +financing revenues for the affiliate taxation year +and the other affiliate’s relevant affiliate interest +and financing expenses for an affiliate taxation +year. (intérêts pertinents entre sociétés affiliées) +special purpose loss corporation, for a taxation year, +means a particular corporation that +(a) is an eligible group entity in respect of a financial +holding corporation to which the particular corpora- +tion has interest paid or payable in the year; +(b) is formed or exists solely for the purpose of gener- +ating a loss of the particular corporation; and +(c) would, in the absence of this section, have a loss +for the year that is, or will be, utilized by a financial in- +stitution group entity that is an eligible group entity in +respect of the particular corporation. (société à +usage déterminé ayant subi des pertes) +specified participating percentage of a taxpayer, in re- +spect of a controlled foreign affiliate of the taxpayer for +an affiliate taxation year, means the percentage that +would be the taxpayer’s aggregate participating per- +centage (as defined in subsection 91(1.3)), determined +without regard to clause 95(2)(f.11)(ii)(D), in respect of +the affiliate for the affiliate taxation year, if the definition +participating percentage in subsection 95(1) were read +without reference to +(a) its paragraph (a); and +(b) the portion of its paragraph (b) before its subpara- +graph (b)(i). (pourcentage de participation déter- +miné) +specified pre-regime loss of a taxpayer, in respect of a +taxation year, means the taxpayer’s non-capital loss for a +preceding taxation year, if +(a) the preceding year ends before February 4, 2022; +(b) the taxpayer files with the Minister, in respect of +the loss, an election in writing in prescribed manner +under this definition; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 57 +(c) the election specifies +(i) the loss, +(ii) each amount deducted, in respect of the loss, by +the taxpayer under paragraph 111(1)(a) in comput- +ing its taxable income +(A) for the year, and +(B) each taxation year that precedes the year, +and +(iii) the taxpayer’s adjusted taxable income for the +year; and +(d) the election is filed on or before the filing-due date +of the taxpayer for the year. (perte antérieure au ré- +gime déterminée) +tax-indifferent means a person or partnership that is +(a) a person exempt from tax under section 149; +(b) a non-resident person; +(c) a partnership more than 50% of the fair market +value of all interests in which can reasonably be con- +sidered to be held, directly or indirectly through one +or more trusts or partnerships, by any combination of +persons described in paragraph (a) or (b); or +(d) a trust resident in Canada if more than 50% of the +fair market value of all interests as beneficiaries under +the trust can reasonably be considered to be held, di- +rectly or indirectly through one or more trusts or part- +nerships, by any combination of persons described in +paragraph (a) or (b). (indifférent relativement à +l’impôt) +taxpayer has the meaning assigned by subsection +248(1), but does not include a natural person or a part- +nership. (contribuable) +transaction includes an arrangement or event. (opéra- +tion) +transferred capacity means an amount of transferred +capacity of a transferor for a taxation year as determined +under subsection (4). (capacité transférée) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 58 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 59 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 60 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 61 +Excessive interest and financing expenses limitation +(2) Notwithstanding any other provision of this Act, in +computing the income for a taxation year of a taxpayer +(other than an excluded entity for the year) from a busi- +ness or property or the taxable income of the taxpayer for +the year, no deduction shall be made — and in determin- +ing the amount under paragraph 3(b) in respect of the +taxpayer for the year, no reduction shall be made — in re- +spect of any amount that is described in any of para- +graphs (a) to (g) and (i) of the description of A in the def- +inition interest and financing expenses in subsection +(1) that would, in the absence of this section, be de- +ductible in computing that income or taxable income — +or would reduce that amount determined under para- +graph 3(b) — to the extent of the proportion of that +amount that is determined by the formula +(A − (B + C + D + E)) ÷ F +where +A +is the taxpayer’s interest and financing expenses for +the year; +B +is +(a) if subsection 18.21(2) applies in respect of the +taxpayer for the year, the amount determined in +respect of the taxpayer for the year under that +subsection, and +(b) in any other case, the amount determined by +the formula +G × H +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 62 +where +G +is the taxpayer’s ratio of permissible expenses +for the year, and +H +is the taxpayer’s adjusted taxable income for +the year; +C +is the taxpayer’s interest and financing revenues for +the year; +D +is the amount by which the total of all amounts each +of which is an amount of received capacity of the tax- +payer for the year, as determined under subsection +(4), exceeds the total amount deductible under para- +graph 111(1)(a.1) for the year; +E +is the amount of the taxpayer’s absorbed capacity for +the year; and +F +is +(a) if no amount is included in the taxpayer’s in- +terest and financing expenses for the year under +paragraph (j) of the description of A of that defini- +tion, or under paragraph (h) of the description of +A of that definition in respect of a controlled for- +eign affiliate of a partnership of which the taxpay- +er is a member, the amount determined for A in +that definition for the taxpayer for the year, or +(b) in any other case, the amount that would be +determined for A in the definition interest and fi- +nancing expenses in subsection (1) for the tax- +payer for the year if the reference to “the affiliate’s +interest and financing expenses” in the definition +relevant affiliate interest and financing expens- +es were read as a reference to “an amount deter- +mined for A in the definition interest and financ- +ing expenses for the affiliate”. +Amount deemed deducted +(3) All or any portion, of a particular amount described +in paragraph (c) or (d) of the description of A in the defi- +nition interest and financing expenses in subsection +(1), that would, in the absence of subsection (2), have +been deducted in computing the income of a taxpayer for +a taxation year but that is not deductible because of sub- +section (2), is deemed to have been deductible and to +have been deducted in the year for purposes of determin- +ing, in respect of any taxpayer at any time, such of the +following amounts to which the particular amount re- +lates: +(a) the total depreciation (as defined in subsection +13(21)) allowed for property of a prescribed class; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 63 +(b) the amount the taxpayer may deduct under sub- +section 66(4); +(c) the cumulative Canadian exploration expense +(as defined in subsection 66.1(6)); +(d) the cumulative Canadian development expense +(as defined in subsection 66.2(5)); +(e) the cumulative foreign resource expense (as de- +fined in subsection 66.21(1)) in respect of a country; +(f) the cumulative Canadian oil and gas property +expense (as defined in subsection 66.4(5)); and +(g) the amount the taxpayer may deduct under sub- +sections 66.7(1), (2) or (2.3) to (5). +Transfer of cumulative unused excess capacity +(4) For the purposes of this section, a taxpayer and an- +other taxpayer (referred to in this section as the “trans- +feror” and the “transferee”, respectively) may jointly elect +in prescribed form to designate an amount equal to all or +a portion of the transferor’s cumulative unused excess ca- +pacity, and that amount is an amount of transferred ca- +pacity of the transferor for a taxation year and an amount +of received capacity of the transferee for a taxation year, +if +(a) the taxation year of the transferor ends in the taxa- +tion year of the transferee; +(b) each of the transferor and the transferee is +(i) a taxable Canadian corporation or a fixed inter- +est commercial trust throughout its taxation year, +and +(ii) an eligible group entity in respect of the other at +the end of its taxation year; +(c) where the transferor is a financial institution +group entity or a financial holding corporation for its +taxation year, the transferee is, for its taxation year, +(i) a financial institution group entity, +(ii) a financial holding corporation, or +(iii) a special purpose loss corporation; +(d) the election or amended election +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 64 +(i) specifies the amount of the transferred capacity, +and +(ii) is filed with the Minister by the transferor +(A) on or before the later of the filing-due date +of +(I) the transferor for its taxation year, and +(II) the transferee for its taxation year, or +(B) on or before the day that is 90 days after the +day of sending of +(I) a notice of assessment of tax payable un- +der this Part by the transferor or the transfer- +ee for their respective taxation years, or +(II) a notification that no tax is payable under +this Part by the transferor or the transferee +for their respective taxation years; +(e) the total of all amounts each of which would, if this +subsection were read without reference to this para- +graph, be an amount of transferred capacity of the +transferor for its taxation year in respect of any trans- +feree, does not exceed the transferor’s cumulative un- +used excess capacity for the year; +(f) if the transferee is a financial holding corporation +and the transferor is a financial institution group enti- +ty, it is the case that +A ≥ B +where +A +is the total of all amounts, each of which is an +amount that is included in computing the income +of the financial holding corporation for its taxa- +tion year in respect of excluded interest, the payer +of which is, for the taxation year of the payer in +which the interest is payable, +(i) a financial institution group entity, or +(ii) a special purpose loss corporation, if the +amount gives rise to a loss of the special pur- +pose loss corporation that is, or will be, utilized +solely by a financial institution group entity, +and +B +is the total of all amounts, each of which would, in +the absence of this paragraph, be an amount that +is both +(i) received capacity of the financial holding +corporation for its taxation year, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 65 +(ii) transferred capacity of a financial institu- +tion group entity for one of its taxation years; +(g) if the transferee is a special purpose loss corpora- +tion and the transferor is a financial institution group +entity, it is the case that +C ≥ D +where +C +is the total of all amounts, each of which is an +amount that +(i) would, in the absence of this section, be de- +ductible in computing the income of the special +purpose loss corporation for its taxation year, +(ii) is paid or payable to a financial holding cor- +poration, +(iii) meets the conditions set out in paragraphs +(a) to (d) of the definition excluded interest, +and +(iv) would, in the absence of this section, give +rise to a loss that is, or will be, utilized solely by +a financial institution group entity, and +D +is the total of all amounts, each of which would, in +the absence of this paragraph, be an amount that +is both +(i) received capacity of the special purpose loss +corporation for its taxation year, and +(ii) transferred capacity of a financial institu- +tion group entity for one of its taxation years; +(h) an amended election has not been filed in accor- +dance with this section; +(i) where the election is an amended election, +(i) the following conditions are met: +(A) in the absence of any assessment, the condi- +tion set out in paragraph (e) would be met in re- +spect of a prior election under this subsection +made by the transferor and transferee for their +respective taxation years, and +(B) subsection (9) does not apply to a tax benefit +in respect of a prior election for the taxation year +of the transferor or transferee, or +(ii) the Minister grants permission to amend the +prior election under subsection (5); and +(j) the transferee files an information return in accor- +dance with subsection (6) for the calendar year in +which the transferee’s taxation year ends. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 66 +Late or amended election +(5) The Minister may extend the time for making an +election, or grant permission to amend an election, under +subsection (4) if +(a) the transferor and the transferee demonstrate to +the satisfaction of the Minister that +(i) the transferor, the transferee and each other eli- +gible group entity in respect of the transferor and +transferee made reasonable efforts to determine all +amounts that may reasonably be considered rele- +vant in making the election, and +(ii) the election or amended election, as the case +may be, is filed as soon as circumstances permit; +and +(b) in the opinion of the Minister, the circumstances +are such that it would be just and equitable to permit +the election to be made or amended. +Summary — cumulative unused excess capacity +transfers +(6) If one or more elections are filed under subsection +(4), in which amounts are designated as received capacity +of a particular transferee for a taxation year ending in a +calendar year, the particular transferee shall file with the +Minister for the calendar year an information return in +prescribed form within six months after the end of the +calendar year in respect of +(a) each such election; and +(b) each election filed under subsection (4) for a taxa- +tion year ending in the calendar year, by any other +transferee that is an eligible group entity in respect of +the particular transferee at the end of the other trans- +feree’s taxation year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 67 +Summary — filing by designated filer +(7) For the purposes of this section, if any taxpayer is re- +quired to file an information return for a calendar year +under subsection (6), the taxpayer is deemed to have +filed the information return if +(a) an information return under subsection (6) is filed +for the calendar year by any other taxpayer (in this +subsection referred to as the “designated filer” in re- +spect of the taxpayer for the year) that is an eligible +group entity in respect of the taxpayer at the end of +the taxpayer’s taxation year ending in the calendar +year; and +(b) the taxpayer jointly elects, with each other trans- +feree described in paragraph (6)(b), to designate un- +der this paragraph the designated filer to be a desig- +nated filer in respect of the taxpayer and each other +transferee for the calendar year. +Assessment +(8) If an election or an amended election has been made +under subsection (4), the Minister shall, notwithstanding +subsections 152(4) and (5), assess or reassess the tax, in- +terest or penalties payable under this Act by any taxpayer +for any relevant taxation year as is necessary to give ef- +fect to the election or amended election. +Anti-avoidance — group status +(9) If, at any time, a particular taxpayer is, becomes or +ceases to be an eligible group entity, in respect of another +taxpayer, a financial institution group entity or a finan- +cial holding corporation and it may reasonably be consid- +ered, having regard to all the circumstances, that one of +the main purposes of the particular taxpayer being, be- +coming or ceasing to be an eligible group entity, in re- +spect of the other taxpayer, a financial institution group +entity or a financial holding corporation is to enable any +taxpayer to obtain a tax benefit (within the meaning of +subsection 245(1)), the particular taxpayer is deemed not +to be, to have become, or to remain, as the case may be, +an eligible group entity, in respect of the other taxpayer, +a financial institution group entity or a financial holding +corporation, as the case may be, at that time. +Benefits conferred +(10) For the purposes of this Part, if a transferor and a +transferee file an election (including an amended elec- +tion) under subsection (4), no benefit is considered to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 68 +have been conferred on the transferee as a consequence +of the election. +Consideration for election +(11) For the purposes of this Part, if property is acquired +at any time by a transferor as consideration for filing an +election or amended election with a transferee under +subsection (4) +(a) where the property was owned by the transferee +immediately before that time, +(i) the transferee is deemed to have disposed of the +property at that time for proceeds equal to the fair +market value of the property at that time, and +(ii) no amount may be deducted in computing the +transferee’s income as a consequence of the trans- +fer of the property, except any amount arising as a +consequence of subparagraph (i); +(b) the cost at which the property was acquired by the +transferor at that time is deemed to be equal to the fair +market value of the property at that time; and +(c) the transferor is not required to add an amount in +computing income solely because of the acquisition at +that time of the property. +Partnerships +(12) For the purposes of this section, +(a) a person or partnership that is (or is deemed by +this paragraph to be) a member of a particular part- +nership that is a member of another partnership is +deemed to be a member of the other partnership; and +(b) a person’s share of the income or loss of a partner- +ship includes the person’s direct or indirect, through +one or more other partnerships, share of that income +or loss. +Anti-avoidance — interest and financing revenues and +expenses +(13) A particular amount that would, in the absence of +this subsection, be included under the description of A in +the definition interest and financing revenues, or the +description of B in the definition interest and financing +expenses, in computing the income or loss of a taxpayer +for a taxation year, must not be so included, if +(a) an amount in respect of the particular amount is +deductible in computing the foreign accrual property +income of a corporation that is a foreign affiliate, but +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 69 +not a controlled foreign affiliate, of the taxpayer or of a +person or partnership that does not deal at arm’s +length with the taxpayer; +(b) the particular amount is received or receivable, di- +rectly or indirectly and in whole or in part, by the tax- +payer, or a partnership of which it is a member, from +(i) a person that does not deal at arm’s length with +the taxpayer and that is +(A) an excluded entity, +(B) a natural person, or +(C) if the taxpayer is not a financial institution +group entity or a financial holding corporation, a +financial institution group entity or a financial +holding corporation, or +(ii) a partnership of which a person described in +subparagraph (i) is a member; or +(c) one of the main purposes of a transaction or series +of transactions is to include the particular amount un- +der the description of A in the definition interest and +financing revenues, or the description of B in the def- +inition interest and financing expenses, in comput- +ing the income or loss of the taxpayer for a taxation +year and +(i) the transaction or series results in an amount +that +(A) is not included in the description of B in the +definition interest and financing revenues, or +the description of A in the definition interest +and financing expenses, in computing the in- +come or loss of the taxpayer, or of a person not +dealing at arm’s length with the taxpayer, for a +taxation year, and +(B) is deductible in computing the income of loss +for a taxation year of the taxpayer or a person or +partnership not dealing at arm’s length with the +taxpayer, or +(ii) it can reasonably be considered that, in the ab- +sence of the transaction or series, the particular +amount or an amount for which the particular +amount was substituted +(A) would have been included in computing the +income or loss for a taxation year (other than as +a dividend) of the taxpayer, or a person or part- +nership not dealing at arm’s length with the tax- +payer, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 70 +(B) would not have been included under the de- +scription of A in the definition interest and fi- +nancing revenues, or the description of B in the +definition interest and financing expenses, in +computing the income or loss of the taxpayer or +a person not dealing at arm’s length with the tax- +payer. +Anti-avoidance — excluded entity +(14) For the purposes of subparagraph (c)(iv) of the defi- +nition excluded entity, a person or partnership is +deemed to be tax-indifferent and not to deal at arm’s +length with the taxpayer or any eligible group entity in +respect of the taxpayer throughout a taxation year of the +taxpayer if +(a) any portion of the interest and financing expenses +of the taxpayer for the year is paid or payable by the +taxpayer or any eligible group entity in respect of the +taxpayer to the person or partnership as part of a +transaction or series of transactions; and +(b) it can reasonably be considered that one of the +main purposes of the transaction or series is to avoid +that portion of the interest and financing expenses be- +ing paid or payable to a person or partnership that is +tax-indifferent and does not deal at arm’s length with +the taxpayer or any eligible group entity in respect of +the taxpayer. +Deemed eligible group entities +(15) If two taxpayers are eligible group entities in respect +of a third taxpayer, they are deemed to be eligible group +entities in respect of each other. +Eligible group entities — related +(16) For the purposes of paragraph (a) of the definition +eligible group entity in subsection (1) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 71 +(a) despite subsection 104(1), a reference to a person +that is a trust does not include a reference to the +trustee or other persons that own or control the trust +property; and +(b) a corporation or a trust is deemed not to be related +to a taxpayer where the corporation or trust would, +but for this paragraph, be related to the taxpayer sole- +ly because the taxpayer is controlled by His Majesty in +right of Canada, His Majesty in right of a province or +an entity referred to in any of paragraphs 149(1)(c) to +(d.6). +Eligible group entities — affiliated +(17) For the purposes of paragraph (b) of the definition +eligible group entity in subsection (1), a corporation or +a trust is deemed not to be affiliated with a taxpayer +where that corporation or trust would, but for this sub- +section, be affiliated with the taxpayer solely because +(a) the taxpayer is controlled by His Majesty in right +of Canada, His Majesty in right of a province or an en- +tity referred to in any of paragraphs 149(1)(c) to (d.6); +or +(b) if the corporation or trust is a registered charity or +a non-profit organization with whom the taxpayer +deals at arm’s length, the corporation or trust is a ma- +jority-interest beneficiary (within the meaning of +subsection 251.1(3)) of the taxpayer. +Filing requirement +(18) Each taxpayer shall file with its return of income for +the taxation year a prescribed form containing prescribed +information for the purpose of determining the de- +ductibility of its interest and financing expenses and de- +termining its exempt interest and financing expenses. +Relevant inter-affiliate interest +(19) If an amount is paid or payable by a controlled for- +eign affiliate (referred to in this subsection as the “payer +affiliate”) of a taxpayer and received or receivable by a +controlled foreign affiliate (referred to in this subsection +as the “recipient affiliate”) of the taxpayer, or a taxpayer +that is an eligible group entity in respect of the taxpayer, +and the amount is relevant inter-affiliate interest of the +payer affiliate for an affiliate taxation year (referred to in +this subsection as the “payer affiliate year”) and of the re- +cipient affiliate for an affiliate taxation year (referred to +in this subsection as the “recipient affiliate year”), +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 72 +(a) the amount included, in respect of the relevant in- +ter-affiliate interest, in the payer affiliate’s relevant af- +filiate interest and financing expenses for the payer af- +filiate year is the lesser of +(i) the relevant inter-affiliate interest, and +(ii) the amount determined by the formula +A + B +where +A +is the amount determined by the formula +(C − D) × E ÷ C +where +C +is the total of all amounts, each of which +would — if the relevant inter-affiliate inter- +est were not paid or payable — be, in re- +spect of the payer affiliate for the payer af- +filiate year, the specified participating per- +centage of +(A) the taxpayer, or +(B) another taxpayer that is an eligible +group entity in respect of the taxpayer, +and +D +is the total of all amounts, each of which is, +in respect of the recipient affiliate for the +recipient affiliate year, the specified partic- +ipating percentage of +(A) the taxpayer, or +(B) another taxpayer that is an eligible +group entity in respect of the taxpayer, +and +E +is the relevant inter-affiliate interest, and +B +is the lesser of +(A) the relevant inter-affiliate interest, and +(B) the amount determined by the formula +(F − G) × H ÷ I +where +F +is the payer affiliate’s relevant affiliate +interest and financing revenues for the +payer affiliate year, +G +is the amount that would be the payer +affiliate’s relevant affiliate interest and +financing expenses for the payer affiliate +year if the payer affiliate had no relevant +inter-affiliate interest for the payer affil- +iate year, +H +is the amount determined for E, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 73 +I +is the total of all amounts, each of which +is an amount of relevant inter-affiliate +interest of the payer affiliate for the pay- +er affiliate year that would, in the ab- +sence of this paragraph, be included in +the payer affiliate’s relevant affiliate in- +terest and financing expenses; and +(b) the amount included, in respect of the relevant in- +ter-affiliate interest, in the recipient affiliate’s relevant +affiliate interest and financing revenues for the recipi- +ent affiliate year is the lesser of +(i) the amount referred to in E, and +(ii) the amount determined by the formula +J × K ÷ L +where +J +is the amount determined for B, +K +is the amount determined for C, and +L +is the amount determined for D. +Group ratio — definitions +18.21 (1) The following definitions apply in this section. +acceptable accounting standards means International +Financial Reporting Standards and the generally accept- +ed accounting principles of +(a) Canada; +(b) Australia; +(c) Brazil; +(d) member states of the European Union; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 74 +(e) member states of the European Economic Area; +(f) Hong Kong (China); +(g) Japan; +(h) Mexico; +(i) New Zealand; +(j) the People’s Republic of China; +(k) the Republic of India; +(l) the Republic of Korea; +(m) Singapore; +(n) Switzerland; +(o) the United Kingdom; and +(p) the United States. (principes comptables accep- +tables) +consolidated financial statements means financial +statements prepared in accordance with a relevant ac- +ceptable accounting standard in which the assets, liabili- +ties, income, expenses and cash flows of two or more en- +tities are presented as those of a single economic entity +and, for greater certainty, the financial statements in- +clude the notes to the financial statements. (états finan- +ciers consolidés) +consolidated group means two or more entities, other +than an equity-accounted entity but including an ulti- +mate parent, (each such entity referred to in this section +as a “member of the consolidated group”) in respect of +which consolidated financial statements are required to +be prepared for financial reporting purposes or would be +so required if the entities were subject to International +Financial Reporting Standards. (groupe consolidé) +equity-accounted entity means an entity the net in- +come or loss of which is included in the consolidated fi- +nancial statements of a consolidated group under the eq- +uity method of accounting. (entité comptabilisée à la +valeur de consolidation) +equity interest means +(a) a share of the capital stock of a corporation; +(b) an interest as a beneficiary under a trust; +(c) an interest as a member of a partnership; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 75 +(d) any similar interest in respect of any entity. (par- +ticipation au capital) +fair value amount means any amount reflected in the +net income or net loss reported in the consolidated finan- +cial statements of a consolidated group for a relevant pe- +riod where +(a) the carrying value of any asset or liability of the +consolidated group is measured using the fair value +method of accounting; and +(b) the amount reflects a change in the carrying value +of the asset or liability during the relevant period and +is included in either the description of C or H in the +definition group adjusted net book income. (mon- +tant de la juste valeur) +group adjusted net book income, of a consolidated +group for a relevant period, means the amount deter- +mined by the formula +A − B +where +A +is the amount determined by the formula +C + D + E + F + G +where +C +is the amount, if any, of net income reported in +the consolidated financial statements of the +group for the period, +D +is the amount, if any, of income tax expense re- +ported in those statements, +E +is the amount that would be the specified inter- +est expense of the group for the period if the def- +inition specified interest expense were read +without reference to paragraph (b) of the de- +scription of A, +F +is the total of all amounts used in determining +the amounts reported in those statements each +of which is the amount of +(a) a depreciation or amortization expense in +respect of an asset, +(b) a charge in respect of the impairment or +write-off of an asset referred to in paragraph +(a), +(c) a loss on the disposal of an asset referred +to in paragraph (a), +(d) if an election is made under subsection (4) +and the net fair value amount for the period is +negative, the absolute value of the net fair val- +ue amount, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 76 +(e) an expense, charge, deduction or loss that +is similar to any of those referred to in para- +graphs (a) to (d), and +G +is the total of all amounts referred to in the de- +scription of D or F that are included in the deter- +mination of the net income or loss of an equity- +accounted entity, to the extent of the consolidat- +ed group’s share of that net income or loss; and +B +is the amount determined by the formula +H + I + J + K + L + M + N +where +H +is the amount, if any, of net loss reported in +those statements, +I +is the amount, if any, of income tax recoverable +reported in those statements, +J +is the specified interest income of the group for +the period, +K +if an election is made under subsection (4) and +the net fair value amount for the period is posi- +tive, the net fair value amount, +L +is the total of all amounts used in determining +the amounts reported in those statements each +of which is the amount of a gain on the disposal +of an asset referred to in paragraph (a) of the de- +scription of F, to the extent that the sale pro- +ceeds do not exceed the original cost of the asset, +M +is the total of all amounts referred to in the de- +scriptions of I, K and L that is included in the de- +termination of the net income or loss of an equi- +ty-accounted entity, to the extent of the consoli- +dated group’s share of that net income or loss, +and +N +is the total of all amounts, each of which is the +portion of net income reported in those state- +ments that can reasonably be considered to be +earned by a borrower (within the meaning of the +definition exempt interest and financing ex- +penses in subsection 18.2(1)) in respect of a bor- +rowing (within the meaning of the definition ex- +empt interest and financing expenses in sub- +section 18.2(1)) that results in exempt interest +and financing expenses of the borrower. (béné- +fice net comptable rajusté du groupe) +group net interest expense, of a consolidated group for +a relevant period, means the amount determined by the +formula +A − B +where +A +is the amount determined by the formula +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 77 +C − D +where +C +is the specified interest expense of the group for +the period, and +D +is the specified interest income of the group for +the period; and +B +is the total of all amounts each of which is an amount +determined, in respect of a specified non-member of +the group, by the formula +E − F +where +E +is the portion of the amount of the specified in- +terest expense of the group for the period that is +paid or payable to the specified non-member, +and +F +is the portion of the amount of the specified in- +terest income of the group for the period that is +received or receivable from the specified non- +member. (dépenses +nettes +d’intérêts +du +groupe) +group ratio, of a consolidated group for a relevant peri- +od, means +(a) except where paragraph (b) applies, the percent- +age determined by the formula +1.1 × A ÷ B +where +A +is the group net interest expense of the consolidat- +ed group for the relevant period, and +B +is the group adjusted net book income of the con- +solidated group for the relevant period; and +(b) if the group adjusted net book income of the con- +solidated group for the relevant period is nil, nil. (ra- +tio de groupe) +net fair value amount means the positive or negative +amount that is the total of all amounts, each of which is a +positive or negative fair value amount in the consolidated +financial statements of the consolidated group for a rele- +vant period. (montant de la juste valeur net) +relevant period means a period in respect of which the +consolidated financial statements of a consolidated group +are presented. (période pertinente) +specified interest expense, of a consolidated group for +a relevant period, means the amount determined by the +formula +A − B +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 78 +where +A +is the total of all amounts (other than amounts that +are included in exempt interest and financing ex- +penses), each of which is +(a) an amount of interest expense used in deter- +mining the amounts reported in the consolidated +financial statements of the consolidated group for +the relevant period, +(b) an amount of capitalized interest used in de- +termining the amounts reported in those state- +ments, +(c) the amount of a guarantee fee, standby charge, +arrangement fee or similar fee paid or payable +that is used in determining the amounts reported +in those statements and that is not included in +paragraph (a) or (b), or +(d) an amount referred to in any of paragraphs (a) +to (c) that is included in the determination of the +net income or loss of an equity-accounted entity, +to the extent of the consolidated group’s share of +that net income or loss; and +B +is the total of all amounts each of which is the +amount of a dividend included in the determination +of an amount referred to in any of paragraphs (a) to +(d) of the description of A. (dépenses d’intérêts dé- +terminées) +specified interest income, of a consolidated group for a +relevant period, means the amount determined by the +formula +A − B +where +A +is the total of all amounts, each of which is +(a) an amount of interest income used in deter- +mining the amounts reported in the consolidated +financial statements of the consolidated group for +the relevant period, +(b) the amount of a guarantee fee, standby +charge, arrangement fee or similar fee received or +receivable that is used in determining the +amounts reported in those statements and that is +not included in paragraph (a), or +(c) an amount referred to in paragraph (a) or (b) +that is included in the determination of the net in- +come or loss of an equity-accounted entity, to the +extent of the consolidated group’s share of that in- +come or loss; and +B +is the total of all amounts each of which is the +amount of a dividend included in the determination +of an amount referred to in any of paragraphs (a) to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 79 +(c) of the description of A. (revenus d’intérêts dé- +terminés) +specified non-member, of a consolidated group for a +relevant period, means a particular person or partnership +that is not a member of the consolidated group and that, +at any time in the period, +(a) does not deal at arm’s length with a member of the +group; +(b) alone or together with persons or partnerships +with whom the particular person or partnership does +not deal at arm’s length owns, or has the right to ac- +quire, one or more equity interests in a member of the +group that +(i) provide 25% or more of the votes that could be +cast at an annual meeting of the shareholders of the +member, if the member is a corporation, or +(ii) have 25% or more of the fair market value of all +equity interests in the member; or +(c) is a person or partnership in respect of which a +member of the group — alone or together with persons +or partnerships with whom the member does not deal +at arm’s length — owns, or has the right to acquire, +one or more equity interests in the particular person +or partnership that +(i) provide 25% or more of the votes that could be +cast at an annual meeting of the shareholders of the +particular person, if the particular person is a cor- +poration, or +(ii) have 25% or more of the fair market value of all +equity interests in the particular person or partner- +ship. (non-membre déterminé) +ultimate parent means a particular entity if +(a) the particular entity is not His Majesty in right of +Canada, His Majesty in right of a province or an entity +referred to in any of paragraphs 149(1)(c) to (d.6); +(b) it holds directly or indirectly an interest in one or +more other entities in respect of which it is required to +prepare consolidated financial statements for financial +reporting purposes, or would be so required if it was +subject to International Financial Reporting Stan- +dards; and +(c) no entity (other than an entity described in para- +graph (a)) holds, directly or indirectly, in the particu- +lar entity an interest that is described in paragraph +(b). (mère ultime) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 80 +Allocated group ratio amount +(2) A taxpayer and each corporation or trust that is, +throughout the relevant period, an eligible group entity +in respect of that taxpayer and a member of the same +consolidated group as the taxpayer (the taxpayer and +each of the corporations or trusts being referred to in this +subsection and subsection (4) as a “Canadian group +member”) may, if the taxpayer is a taxpayer described in +subsection (7), elect, and otherwise jointly elect in re- +spect of their taxation years ending in the relevant period +(each referred to in this subsection and subsection (4) as +a “relevant taxation year”) to allocate amounts in respect +of each relevant taxation year and the amount allocated +to a member for a relevant taxation year is the amount +determined in respect of that member for that relevant +taxation year for the purposes of this section and subsec- +tion 18.2(2), if +(a) the consolidated financial statements of the con- +solidated group for the relevant period are audited fi- +nancial statements; +(b) the election or amended election +(i) specifies the amount allocated to each Canadian +group member for each relevant taxation year, and +(ii) is filed with the Minister by the taxpayer or a +Canadian group member of the taxpayer on or be- +fore +(A) the latest filing-due date of a Canadian +group member for a relevant taxation year, or +(B) the day that is 90 days after the sending of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 81 +(I) a notice of assessment of tax payable un- +der this Part by a Canadian group member for +a relevant taxation year, or +(II) a notification that no tax is payable under +this Part by a Canadian group member for a +relevant taxation year; +(c) the total of all amounts, each of which is an +amount allocated to a Canadian group member for a +relevant taxation year, does not exceed the least of +(i) the total of all amounts in respect of a member +each of which is determined by the formula +A × B +where +A +is the group ratio of the consolidated group for +the relevant period, and +B +is the adjusted taxable income of the member +for each relevant taxation year, +(ii) the group net interest expense of the consoli- +dated group in respect of the relevant period, and +(iii) the total of all amounts, each of which would, +in the absence of section 257, be the adjusted tax- +able income of a member for each relevant taxation +year; +(d) an amended election has not been filed in accor- +dance with this section; and +(e) where the election is an amended election, +(i) the following conditions are met: +(A) in the absence of any assessment, the condi- +tion set out in paragraph (c) would be met in re- +spect of a prior election under this subsection +made by the Canadian group members for a rele- +vant taxation year under this subsection, and +(B) subsection 18.2(9) does not apply to a tax +benefit in respect of a prior election for the rele- +vant period, or +(ii) the Minister grants permission to amend the +prior election under subsection (3). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 82 +Late or amended election +(3) The Minister may extend the time for making an +election or grant permission to amend or revoke an elec- +tion under subsection (2) if +(a) the Canadian group members demonstrate to the +satisfaction of the Minister that +(i) they made reasonable efforts to determine all +amounts that may reasonably be considered rele- +vant in making the election, and +(ii) the election or amended election, as the case +may be, is filed as soon as circumstances permit; +and +(b) in the opinion of the Minister, the circumstances +are such that it would be just and equitable to permit +the election to be made, amended or revoked. +Fair value adjustments — election +(4) For the purposes of calculating group adjusted net +book income, the following rules apply: +(a) no amounts may be included in paragraph (d) of +the description of F or in the description of K in the +definition group adjusted net book income for any +relevant period unless the Canadian group members +jointly elect, for the first relevant taxation year in re- +spect of which the Canadian group members jointly +elect under subsection (2), to include net fair value +amounts in calculating group adjusted net book in- +come for the relevant period in which the first relevant +taxation year ends; +(b) if an election to include net fair value amounts in +the calculation is not made in the first relevant taxa- +tion year, each Canadian group member is deemed not +to have so elected in that taxation year and any subse- +quent taxation year; and +(c) if an election to include net fair value amounts in +the calculation is made in the first relevant taxation +year, each Canadian group member is deemed to have +so elected in that taxation year and any subsequent +taxation year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 83 +Assessment +(5) If an election or amended election has been made un- +der subsection (2), the Minister shall, notwithstanding +subsections 152(4) and (5), assess or reassess the tax, in- +terest or penalties payable under this Act by any taxpayer +for any relevant taxation year as is necessary to give ef- +fect to the election or amended election. +Use of accounting terms +(6) For the purposes of the definitions consolidated fi- +nancial statements, consolidated group, equity-ac- +counted entity, fair value amount, group adjusted net +book income, specified interest expense, specified in- +terest income and ultimate parent in subsection (1), a +term that is not defined under this Act has the meaning +assigned to the term for financial reporting purposes un- +der the relevant acceptable accounting standards. +Single member group +(7) For the purposes of this section, if a taxpayer resident +in Canada is not a member of a consolidated group for a +relevant period, +(a) the taxpayer is deemed to be an eligible group en- +tity in respect of itself; +(b) the taxpayer is deemed to be +(i) a member of a consolidated group that compris- +es only itself, and +(ii) the ultimate parent of the group; and +(c) the taxpayer’s financial statements are deemed to +be consolidated financial statements. +Anti-avoidance — specified non-member +(8) A particular person or partnership that is not a mem- +ber of a consolidated group for a relevant period is +deemed to be a specified non-member in respect of the +group for the period if a portion of the amount of the +specified interest expense of the group is paid or payable +by a member of the group to the particular person or +partnership as part of a transaction or series of transac- +tions where it can reasonably be considered that one of +the main purposes of the transaction or series is to avoid +the inclusion of that portion in the determination of the +amount for E in the definition group net interest ex- +pense in subsection (1). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 84 +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023, except that +(a) sections 18.2 and 18.21 of the Act, as enacted +by subsection (1), also apply in respect of a tax- +ation year of a taxpayer that begins before, and +ends after, October 1, 2023 if +(i) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transac- +tions or events, shorter than it would have +been in the absence of that transaction, +event or series, and +(ii) it can reasonably be considered that one +of the purposes of the transaction, event or +series was to defer the application of section +18.2 or 18.21 of the Act, as enacted by subsec- +tion (1), or the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), to the taxpayer or to increase an +amount of excess capacity of any taxpayer +determined under paragraphs (c) and (d); +(b) paragraph (a) of the definition ratio of per- +missible expenses in subsection 18.2(1) of the +Act, as enacted by subsection (1), is to be read, +in respect of a taxpayer, as if its reference to +“40%” were a reference to “30%” if +(i) any taxation year of the taxpayer that be- +gins after 2022 but before 2024 is, because of a +transaction or event or a series of transac- +tions or events, shorter than it would have +been in the absence of that transaction, +event or series, and +(ii) it can reasonably be considered that one +of the purposes of the transaction, event or +series was to defer the application of para- +graph (b) of that definition to the taxpayer; +(c) for the purpose of determining the cumula- +tive unused excess capacity of a taxpayer that +is a corporation or a fixed interest commercial +trust for a particular taxation year, the taxpay- +er’s excess capacity for each of the three taxa- +tion years (in this paragraph and paragraph +(d), each referred to as a “pre-regime year”) +immediately preceding the first taxation year +of the taxpayer in respect of which subsection +(1) applies (in this paragraph and paragraph +(d) referred to as the “first regime year” of the +taxpayer) is deemed to be nil unless +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 85 +(i) the taxpayer and each corporation or +fixed interest commercial trust that is an eli- +gible group entity in respect of the taxpayer +at the end of the first regime year (in this +subsection referred to as an “eligible pre- +regime group entity”) jointly elect in pre- +scribed form to have paragraph (d) apply in +respect of the taxpayer, +(ii) the election or amended election is filed +with the Minister by the taxpayer or by an +eligible pre-regime group entity of the tax- +payer on or before the earliest filing-due +date for the first regime year of the taxpayer +or of any eligible pre-regime group entity of +the taxpayer, and +(iii) in the election the taxpayer and the eli- +gible pre-regime group entities +(A) allocate to the taxpayer or eligible pre- +regime group entities in respect of the +taxpayer, for the purpose of determining +the taxpayer’s cumulative unused excess +capacity for the particular taxation year +and any other taxation year in which the +taxpayer’s ratio of permissible expenses +is the same as in the particular year, one +or more portions of the group net excess +capacity (as defined in subparagraph +(d)(vi)) for the pre-regime years that is +determined for that purpose, and +(B) set out, for the taxpayer and each eligi- +ble pre-regime group entity, the excess in- +terest (as defined in subparagraph (d)(ii)) +for each pre-regime year, the excess ca- +pacity otherwise determined (as defined in +subparagraph +(d)(iii)) +for +each +pre- +regime year and the net excess capacity (as +defined in subparagraph (d)(v)) for the +pre-regime years; and +(d) if the conditions set out in subparagraphs +(c)(i) to (iii) are satisfied, for the purpose of +determining the taxpayer’s cumulative unused +excess capacity for a particular taxation year +and any other taxation year in which the tax- +payer’s ratio of permissible expenses is the +same as in the particular year, the taxpayer’s +excess capacity for a pre-regime year (other +than for the purposes of this paragraph) is de- +termined in accordance with the following +rules: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 86 +(i) for the purposes of this paragraph, the +determination of whether a corporation or a +fixed interest commercial trust is an eligible +pre-regime group entity in respect of the +taxpayer is to be made at the end of the tax- +payer’s first regime year, +(ii) the excess interest, of the taxpayer or an +eligible pre-regime group entity in respect +of the taxpayer, for a pre-regime year, +means the amount that would be deter- +mined for the pre-regime year under para- +graph (b) of the definition absorbed capacity +in subsection 18.2(1) of the Act, as enacted by +subsection (1), +(iii) the excess capacity otherwise determined +means the amount that would be the excess +capacity of the taxpayer or an eligible pre- +regime group entity in respect of the taxpay- +er for a pre-regime year, if that amount +were determined under the definition excess +capacity in subsection 18.2(1) of the Act, as +enacted by subsection (1), +(iv) for the purposes of this paragraph, if the +taxpayer or an eligible pre-regime group en- +tity in respect of the taxpayer was subject to +a loss restriction event at the beginning of +any of its pre-regime years, its excess capac- +ity otherwise determined and its excess in- +terest for any pre-regime year that precedes +that year are deemed to be nil, +(v) the net excess capacity of a taxpayer for +its pre-regime years means the amount, if +any, by which the total of all amounts each +of which is the excess capacity otherwise de- +termined of the taxpayer for a pre-regime +year exceeds the total of all amounts each of +which is the excess interest of the taxpayer +for a pre-regime year, +(vi) the group net excess capacity for the pre- +regime years means the amount, if any, by +which the total of all amounts each of which +is the excess capacity otherwise determined +of the taxpayer or an eligible pre-regime +group entity in respect of the taxpayer (oth- +er than a taxpayer or eligible pre-regime +group entity that is, at any time in a pre- +regime year, a financial institution group +entity or a person exempt from tax under +Part I of the Act) for a pre-regime year ex- +ceeds the total of all amounts each of which +is the excess interest of the taxpayer or an +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 87 +eligible pre-regime group entity (other than +a taxpayer or eligible pre-regime group enti- +ty that is, at any time in a pre-regime year, a +financial institution group entity or a per- +son exempt from tax under Part I of the Act) +for a pre-regime year, +(vii) for the purposes of determining the ex- +cess capacity otherwise determined or the +excess interest of the taxpayer or an eligible +pre-regime group entity for a pre-regime +year, the net excess capacity of the taxpayer +or an eligible pre-regime group entity for its +pre-regime years and the group net excess +capacity for pre-regime years, +(A) the ratio of permissible expenses is +the same as the taxpayer’s ratio of per- +missible expenses for the particular year, +and +(B) if it is the case that, in respect of a pre- +regime year, the conditions set out in sub- +section 18.21(2) of the Act, as enacted by +subsection (1), would be met in respect of +the taxpayer and each eligible pre-regime +group entity that is a member of the same +consolidated group in respect of the year +— if the reference in subsection 18.21(2) to +the “filing–due date of a Canadian group +member for the year” were read as a ref- +erence to the “filing-due date of any Cana- +dian group member for its first regime +year” — then subsection 18.21(2) of the +Act, as enacted by subsection (1), applies +in respect of the taxpayer and each such +eligible pre-regime group entity for the +pre-regime year, +(viii) the taxpayer’s excess capacity for a pre- +regime year is deemed to be +(A) if the taxpayer’s net excess capacity +for its pre-regime years is not a positive +amount, nil, and +(B) in any other case, the lesser of +(I) the taxpayer’s excess capacity other- +wise determined for the pre-regime +year, and +(II) the portion, if any, of the group net +excess capacity allocated to the taxpay- +er for the year in the joint election un- +der paragraph (c), and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 88 +(ix) notwithstanding +subparagraph +(viii), +the taxpayer’s excess capacity for each pre- +regime year is deemed to be nil if +(A) the total of all amounts each of which +is a portion of the group net excess capac- +ity that is allocated to the taxpayer or an +eligible pre-regime group entity in respect +of the taxpayer for a pre-regime year in +the joint election under paragraph (c) is +greater than the group net excess capaci- +ty, or +(B) the total of all amounts each of which +is a portion of the group net excess capac- +ity that is allocated to the taxpayer for a +pre-regime year under the joint election +is greater than the taxpayer’s net excess +capacity for its pre-regime years; +(e) an amended election is deemed to be filed +in accordance with subparagraph (c)(ii) if +(i) as a result of an assessment or reassess- +ment, the amount of excess interest or ex- +cess capacity otherwise determined of the +taxpayer, or any eligible pre-regime group +entity (other than a financial institution +group entity or a person exempt from tax +under Part I of the Act) in respect of the tax- +payer, is different from the amount report- +ed by the taxpayer or eligible group entity in +a prior election under this subsection, +(ii) in the absence of the assessment or re- +assessment, the taxpayer’s excess capacity +for each pre-regime year would not be +deemed to be nil under subparagraph +(d)(ix) based on a prior election, and +(iii) the amended election is filed within 90 +days of the reassessment; +(f) if an election or amended election has been +made under paragraph (c), the Minister shall, +despite subsections 152(4) and (5) of the Act, +assess or reassess the tax, interest or penalties +payable under the Act by any taxpayer for any +relevant taxation year as is necessary to give +effect to the election or amended election; and +(g) despite paragraphs (c) and (e), the Minister +may accept an election or amended election if +(i) the taxpayer and the eligible pre-regime +group entities in respect of the taxpayer +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 89 +demonstrate to the satisfaction of the Minis- +ter that +(A) they made reasonable efforts to deter- +mine all amounts that may reasonably be +considered relevant in making the elec- +tion or amended election, and +(B) the election or amended election, as +the case may be, is filed as soon as cir- +cumstances permit, and +(ii) in the opinion of the Minister, the cir- +cumstances are such that it would be just +and equitable to permit the election to be +made or amended. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +7 + +Page 90 +8 (1) The Act is amended by adding the following +after section 18.3: +Hybrid mismatch arrangements — definitions +18.4 (1) The following definitions apply in this section +and paragraph 20(1)(yy). +Canadian ordinary income, of a taxpayer for a taxation +year in respect of a payment, means an amount that is +(a) if the taxpayer is not a partnership, included in re- +spect of the payment in computing, in the case of a +taxpayer resident in Canada, the income of the taxpay- +er for the purposes of this Part — or, in the case of a +taxpayer that is a non-resident person, the taxable in- +come earned in Canada of the taxpayer — for the year, +except to the extent that +(i) the amount is included in the Canadian ordinary +income of any taxpayer under paragraph (b) or (c), +(ii) the taxpayer is entitled to a deduction under +section 112 or 113 in respect of the payment, or +(iii) the amount can otherwise reasonably be con- +sidered to be excluded, reduced, offset or otherwise +effectively sheltered from tax under this Part by +reason of any exemption, exclusion, deduction, +credit (other than a credit for a tax substantially +similar to tax under Part XIII) or other form of re- +lief under this Act that +(A) applies specifically in respect of all or a por- +tion of the amount and not in computing income +generally, or +(B) arises in respect of the payment; +(b) if the taxpayer is a partnership, determined by the +formula +A × B ÷ C − D +where +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 7-8 + +Page 91 +A +is an amount that is included in respect of the +payment in computing the income or loss of the +partnership from any source, or from sources in a +particular place, for the year, except to the extent +that the amount +(i) is included in the Canadian ordinary income +of any taxpayer under paragraph (c), or +(ii) can reasonably be considered to be exclud- +ed, reduced, offset or otherwise sheltered by +any reason described in subparagraph (a)(iii), +B +is the total of all amounts, each of which is, in re- +spect of the partnership’s income or loss from that +source or the sources in the particular place for +the year, +(i) the share of a member of the partnership +that is a person resident in Canada, or +(ii) the share of a member of the partnership +that is a non-resident person to the extent it is +included in computing the non-resident per- +son’s taxable income earned in Canada, +C +is the income or loss of the partnership from the +source, or the sources in the particular place, for +the year, and +D +is the total of all amounts, each of which is an +amount deductible, in respect of the payment, by +a member of the partnership under section 112 or +113; or +(c) determined by the formula +E × F +where +E +is the amount determined by the formula +G × H +where +G +is an amount that is included in respect of the +payment in computing the foreign accrual +property income of a controlled foreign affili- +ate of the taxpayer for a taxation year (as de- +fined in subsection 95(1)) of the affiliate end- +ing in the year, except to the extent the +amount can reasonably be considered to be +excluded, reduced, offset or otherwise effec- +tively sheltered for any reason described in +subparagraph (a)(iii), and +H +is the aggregate participating percentage +(as defined in subsection 91(1.3)) of the tax- +payer in respect of the affiliate for the taxation +year of the affiliate, and +F +is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 92 +(i) if the taxpayer is a partnership, the amount +determined by the formula +I ÷ E +where +I +is the total of all amounts each of which is a +share of the amount determined for E of a +member of the partnership that is a person +resident in Canada, and +(ii) in any other case, 1. (revenu ordinaire ca- +nadien) +controlled foreign company tax regime means a set of +provisions under the tax laws of a particular country oth- +er than Canada under which a direct or indirect share- +holder of an entity that is located in a country other than +the particular country is subject to current taxation in re- +spect of its share of all or part of the income earned by +the entity, irrespective of whether that income is dis- +tributed currently to the shareholder. (régime fiscal des +sociétés étrangères contrôlées) +deductible, in relation to an amount in respect of a pay- +ment, in computing relevant foreign income or profits, +includes any relief that arises in respect of the payment +and is equivalent in effect to a deduction, including +(a) an exemption or exclusion in computing the rele- +vant foreign income or profits; and +(b) a refund of, or credit that can be applied to reduce +or offset, income or profits tax paid or payable to a +government of a country other than Canada in respect +of the relevant foreign income or profits. (déductible) +entity has the same meaning as in subsection 95(1). +(entité) +equity interest means any of the following: +(a) a share of the capital stock of a corporation; +(b) an interest as a beneficiary under a trust; +(c) an interest as a member of a partnership; or +(d) any similar interest in respect of any entity. (par- +ticipation au capital) +equity or financing return means a payment that can +reasonably be considered to be in respect of, or deter- +mined by reference to, +(a) revenue, profit, cash flow, commodity price or any +other similar criterion; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 93 +(b) dividends paid or payable to shareholders of any +class of shares of the capital stock of a corporation, or +income or capital paid or payable to any member of a +partnership or beneficiary under a trust, or any other +distribution in respect of any entity; or +(c) an amount that is, or is on account of, in lieu of +payment of or in satisfaction of, interest, or that is oth- +erwise compensation for the use of money. (rende- +ment financier ou de capitaux propres) +exempt dealer compensation payment means a pay- +ment that +(a) is a dealer compensation payment (as defined in +subsection 260(1)); +(b) is received by a registered securities dealer resi- +dent in Canada, as compensation for a taxable divi- +dend paid on a share of the capital stock of a public +corporation, from a non-resident corporation (re- +ferred to in this definition as the “affiliate”) that, at the +time the payment is received, +(i) is a controlled foreign affiliate of +(A) the registered securities dealer, or +(B) another taxpayer that does not deal at arm’s +length with the registered securities dealer, +(ii) has a substantial market presence in a particu- +lar country other than Canada, +(iii) makes the payment in the ordinary course of a +business of trading in securities, if +(A) the business is carried on by the affiliate as a +foreign bank (as defined in subsection 95(1)), a +trust company, a credit union, an insurance cor- +poration or a trader or dealer in securities, +(B) the activities of the business are regulated +under the laws of +(I) the particular country, +(II) another country under the laws of which +the affiliate is governed and any of exists, was +(unless the affiliate was continued in any ju- +risdiction) formed or organized, or was last +continued and of each country in which the +business is carried on through a permanent +establishment, or +(III) if the affiliate is related to a corporation, +another country under the laws of which the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 94 +related corporation is governed and any of ex- +ists, was (unless the related corporation was +continued in any jurisdiction) formed or orga- +nized, or was last continued, if those regulat- +ing laws are recognized under the laws of the +country in which the business is principally +carried on and all of those countries are mem- +bers of the European Union, and +(iv) conducts the business, directly or indirectly, +(A) principally with persons that +(I) deal at arm’s length with the affiliate, and +(II) are resident, or carry on business through +a permanent establishment, in the particular +country, and +(B) in competition with other entities that +(I) deal at arm’s length with the affiliate, and +(II) have a substantial market presence in the +particular country; and +(c) does not arise under, or in connection with, a +structured arrangement. (paiement compensatoire +(courtier) exonéré) +financial instrument means +(a) a debt; +(b) an equity interest or any right that may reasonably +be considered to replicate a right to participate in +profits or gain of any entity; or +(c) any other arrangement that gives rise to an equity +or financing return. (instrument financier) +foreign expense restriction rule means a provision un- +der the tax laws of a country other than Canada that can +reasonably be considered to +(a) have an effect, or be intended to have an effect, +that is substantially similar to that of subsection 18(4); +or +(b) have been enacted or otherwise brought into effect +by the country with the intention of implementing, in +whole or in part, +(i) any of the recommendations set out in Limiting +Base Erosion Involving Interest Deductions and +Other Financial Payments, Action 4 – 2016 Update, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 95 +published by the Organisation for Economic Co-op- +eration and Development, or +(ii) the Global Anti-Base Erosion Model Rules set +out in Tax Challenges Arising from the Digitalisa- +tion of the Economy – Global Anti-Base Erosion +Model Rules (Pillar Two), published by the Organi- +sation for Economic Co-operation and Develop- +ment. (règle étrangère de restriction des dé- +penses) +foreign hybrid mismatch rule means a provision, un- +der the tax laws of a country other than Canada, that can +reasonably be considered to +(a) have an effect that is substantially similar to that +of a provision under this section, section 12.7 or sub- +section 113(5); or +(b) have been enacted or otherwise brought into effect +by the country with the intention of implementing, in +whole or in part, Neutralising the Effects of Hybrid +Mismatch Arrangements, Action 2 – 2015 Final Re- +port published by the Organisation for Economic Co- +operation and Development, as amended from time to +time. (règle étrangère d’asymétrie hybride) +foreign ordinary income, of an entity for a foreign taxa- +tion year in respect of a payment, means an amount that +is determined by the formula +A − B − C − D − E − F +where +A +is an amount (referred to in this definition as the +“relevant amount”) that is included in respect of the +payment in computing relevant foreign income or +profits of the entity for the year (other than income +or profits in respect of which the entity is subject to a +tax substantially similar to tax under Part XIII, or a +tax under a controlled foreign company tax regime or +a specified minimum tax regime) because the entity +is a recipient of the payment or has a direct or indi- +rect equity interest in a recipient of the payment; +B +is +(a) if the relevant amount is included in comput- +ing relevant foreign income or profits in respect of +which the entity is subject to an income or profits +tax that is charged at a nil rate, the relevant +amount, or +(b) in any other case, nil; +C +is any portion of the relevant amount that is included +in computing relevant foreign income or profits of +the entity for the year because of any foreign hybrid +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 96 +mismatch rule (other than any rule that is substan- +tially similar in effect to subsection 113(5)); +D +is any portion of the relevant amount that can rea- +sonably be considered to be excluded, reduced, offset +or otherwise effectively sheltered from income or +profits tax by reason of any exemption, exclusion, de- +duction, credit (other than a credit for tax payable +under Part XIII) or other form of relief that +(a) applies specifically in respect of all or a por- +tion of the relevant amount and not in computing +the entity’s relevant foreign income or profits in +general, or +(b) arises in respect of the payment; +E +is the amount determined by the formula +(A − C − D) × G ÷ H +where +G +is the total of all amounts, each of which is an +amount that +(i) meets the following conditions: +(A) is repaid or repayable in respect of in- +come or profits tax paid or payable by the +entity to the government of a country other +than Canada in respect of the relevant for- +eign income or profits for the year, and +(B) is not repaid or repayable because a +loss is used to reduce or offset the relevant +foreign income or profits for the year, or +(ii) is paid or payable in respect of a credit +that can reasonably be considered to reduce +or offset, directly or indirectly, the income or +profits tax referred to in clause (i)(A), and +H +is the total amount of the income or profits tax +referred to in clause (i)(A) of the description of +G; and +F +is the amount determined by the formula +(A − C − D − E) × (1 − I ÷ J) +where +I +is the rate at which the income or profits tax re- +ferred to in clause (i)(A) in the description of G +is charged in respect of the relevant amount, and +J +is the highest rate at which an income or profits +tax imposed by the government of the country is +charged in respect of an amount of income in re- +spect of a financial instrument. (revenu ordi- +naire étranger) +foreign taxation year of an entity means the period for +which the accounts of the entity have been ordinarily +made up for the purpose of computing relevant foreign +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 97 +income or profits of the entity, but no such period may +exceed 53 weeks. (année d’imposition étrangère) +hybrid mismatch amount, in respect of a payment, +means +(a) if the payment arises under a hybrid financial in- +strument arrangement, the amount of the hybrid fi- +nancial instrument mismatch in respect of the pay- +ment; +(b) if the payment arises under a hybrid transfer ar- +rangement, the amount of the hybrid transfer mis- +match in respect of the payment; or +(c) if the payment arises under a substitute payment +arrangement, the amount of the substitute payment +mismatch in respect of the payment. (montant de +l’asymétrie hybride) +hybrid mismatch arrangement under which a pay- +ment arises means +(a) a hybrid financial instrument arrangement under +which the payment arises; +(b) a hybrid transfer arrangement under which the +payment arises; or +(c) a substitute payment arrangement under which +the payment arises. (dispositif hybride) +payer of a payment includes any entity that has an obli- +gation to pay, credit or confer, either immediately or in +the future and either absolutely or contingently, the pay- +ment to an entity. (payeur) +payment includes any amount or benefit that any entity +has an obligation to pay, credit or confer, either immedi- +ately or in the future and either absolutely or contingent- +ly, to an entity. (paiement) +recipient of a payment includes any entity that has an +entitlement to be paid, credited or conferred, either im- +mediately or in the future and either absolutely or con- +tingently, the payment by an entity. (bénéficiaire) +relevant foreign income or profits of an entity means +income or profits in respect of which the entity is subject +to an income or profits tax that is imposed by the govern- +ment of a country other than Canada. (revenus ou bé- +néfices étrangers pertinents) +specified entity, in respect of another entity at any time, +means a particular entity if, taking into consideration the +rules in subsection (17), +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 98 +(a) the particular entity at that time, either alone or +together with entities with whom the particular entity +does not deal at arm’s length, owns directly or indi- +rectly equity interests in the other entity that +(i) provide 25% or more of the votes that could be +cast at an annual meeting of the shareholders, if the +other entity is a corporation, or +(ii) have 25% or more of the fair market value of all +equity interests in the other entity; +(b) the condition in paragraph (a) would be satisfied if +the references in that paragraph to “particular entity” +were read as references to “other entity” and the refer- +ences to “other entity” were read as references to “par- +ticular entity”; or +(c) a third entity at that time, either alone or together +with entities with which the third entity does not deal +at arm’s length, owns directly or indirectly equity in- +terests in the particular entity and the other entity +that, in respect of each of the particular entity and the +other entity, +(i) provide 25% or more of the votes that could be +cast at an annual meeting of the shareholders, if the +particular entity or the other entity, as the case may +be, is a corporation, or +(ii) have 25% or more of the fair market value of all +equity interests in the particular entity or the other +entity, as the case may be. (entité déterminée) +specified minimum tax regime means +(a) any provisions in respect of global intangible +low-taxed income (as defined in section 951A of the +Internal Revenue Code of 1986 of the United States, as +amended from time to time); +(b) any provisions under the tax laws of a country that +can reasonably be considered to have been enacted or +otherwise brought into effect by the country with the +intention of implementing, in whole or in part, the +Global Anti-Base Erosion Model Rules set out in Tax +Challenges Arising from the Digitalisation of the +Economy – Global Anti-Base Erosion Model Rules +(Pillar Two), published by the Organisation for Eco- +nomic Co-operation and Development; or +(c) any provisions under the tax laws of a country that +can reasonably be considered to have been enacted or +otherwise brought into effect by the country with the +intention of implementing, in whole or in part, a Qual- +ified Domestic Minimum Top-up Tax (as defined in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 99 +the model rules referred to in paragraph (b)). (ré- +gime fiscal minimum déterminé) +structured arrangement means any transaction, or se- +ries of transactions, if +(a) the transaction or series includes a payment that +gives rise to a deduction/non-inclusion mismatch; and +(b) it can reasonably be considered, having regard to +all the facts and circumstances, including the terms or +conditions of the transaction or series, that +(i) portion of any economic benefit arising from the +deduction/non-inclusion mismatch is reflected in +the pricing of the transaction or series, or +(ii) the transaction or series was otherwise de- +signed to, directly or indirectly, give rise to the de- +duction/non-inclusion +mismatch. (dispositif +structuré) +transaction includes an arrangement or event. (opéra- +tion) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 100 +Interpretation +(2) This section, section 12.7 and subsection 113(5), as +well as related provisions of the Act and the Income Tax +Regulations, relate to the implementation of Neutralis- +ing the Effects of Hybrid Mismatch Arrangements, Ac- +tion 2 — 2015 Final Report published by the Organisation +for Economic Co-operation and Development and, unless +the context otherwise requires, are to be interpreted con- +sistently with that report, as amended from time to time. +Primary rule — conditions for application +(3) Subsection (4) applies in respect of a payment if +(a) in the absence of this section and subsection 18(4), +an amount would be deductible, in respect of the pay- +ment, in computing a taxpayer’s income from a busi- +ness or property for a taxation year; and +(b) that amount is the deduction component of a hy- +brid mismatch arrangement under which the payment +arises. +Primary rule — consequences +(4) If this subsection applies in respect of a payment, +notwithstanding any other provision of this Act, in com- +puting a taxpayer’s income from a business or property +for a taxation year, no deduction shall be made in respect +of the payment to the extent of the hybrid mismatch +amount in respect of the payment. +Structured arrangements — exception +(5) If subsection (4) or 12.7(3) would, in the absence of +this subsection, apply in respect of a payment in comput- +ing a taxpayer’s income from a business or property for a +taxation year, that subsection does not apply in respect of +the payment if +(a) there would be no hybrid mismatch arrangement +in respect of the payment if the payment did not arise +under, or in connection with, a structured arrange- +ment; +(b) at the time that the taxpayer entered into, or ac- +quired an interest in any part of a transaction that is, +or is part of, the structured arrangement, it was not +reasonable to expect that any of the following entities +were aware of the deduction/non-inclusion mismatch +arising from the payment: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 101 +(i) the taxpayer, +(ii) an entity with which the taxpayer does not deal +at arm’s length, or +(iii) a specified entity in respect of the taxpayer; +and +(c) none of the entities described in subparagraphs +(b)(i) to (iii) shared in the value of any economic bene- +fit resulting from the deduction/non-inclusion mis- +match. +Deduction/non-inclusion mismatch — conditions +(6) For the purposes of this section and section 12.7, a +payment gives rise to a deduction/non-inclusion mis- +match if +(a) the following condition is met: +A > B +where +A +is the total of all amounts, each of which would, in +the absence of this section and subsection 18(4), +be deductible in respect of the payment, in com- +puting the income of a taxpayer from a business +or property under this Part for a taxation year (re- +ferred to in this paragraph as the “relevant year”), +and +B +is the total of all amounts each of which, in respect +of the payment, +(i) can reasonably be expected to be — and ac- +tually is — foreign ordinary income of an entity +for a foreign taxation year that begins on or be- +fore the day that is 12 months after the end of +the relevant year, or +(ii) is Canadian ordinary income of a taxpayer +for a taxation year that begins on or before the +day that is 12 months after the end of the rele- +vant year; or +(b) the following condition is met: +C > D +where +C +is the total of all amounts, each of which, in the +absence of any foreign expense restriction rule, +would be — or would reasonably be expected to be +— deductible, in respect of the payment, in com- +puting relevant foreign income or profits of an en- +tity for a foreign taxation year (referred to in this +paragraph as the “relevant foreign year”), and +D +is the total of all amounts, each of which, in re- +spect of the payment, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 102 +(i) would, in the absence of section 12.7, be +Canadian ordinary income of a taxpayer for a +taxation year that begins on or before the day +that is 12 months after the end of the relevant +foreign year, or +(ii) can reasonably be expected to be — and ac- +tually is — foreign ordinary income of another +entity for a foreign taxation year that begins on +or before the day that is 12 months after the +end of the relevant foreign year. +Deduction/non-inclusion mismatch — application +(7) For the purposes of this section and section 12.7, if a +payment gives rise to a deduction/non-inclusion mis- +match, +(a) the amount, if any, determined for A in paragraph +(6)(a) in respect of the payment is the deduction com- +ponent of the deduction/non-inclusion mismatch; +(b) the amount, if any, determined for C in paragraph +(6)(b) in respect of the payment is the foreign deduc- +tion component of the deduction/non-inclusion mis- +match; and +(c) the amount of the deduction/non-inclusion mis- +match arising from the payment is determined by the +formula +A − B +where +A +is +(i) if paragraph (6)(a) applies in respect of the +payment, the deduction component of the de- +duction/non-inclusion mismatch, or +(ii) if paragraph (6)(b) applies in respect of the +payment, the foreign deduction component of +the deduction/non-inclusion mismatch, and +B +is +(i) if subparagraph (i) of the description of A +applies, +(A) where the amount determined for B in +paragraph (6)(a) in respect of the payment is +equal to 10% or less of the amount deter- +mined for A, nil, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 103 +(B) in any other case, the amount deter- +mined for B in paragraph (6)(a) in respect of +the payment, or +(ii) if subparagraph (ii) of the description of A +applies, +(A) where the amount determined for D in +paragraph (6)(b) in respect of the payment is +equal to 10% or less of the amount deter- +mined for A, nil, and +(B) in any other case, the amount deter- +mined for D in paragraph (6)(b) in respect of +the payment. +No double counting +(8) Any amount that has already been included, directly +or indirectly, in computing foreign ordinary income or +Canadian ordinary income of a particular entity in re- +spect of a payment shall not be included, directly or indi- +rectly, in computing foreign ordinary income or Canadi- +an ordinary income of the particular entity or any other +entity in respect of the payment. +Notional interest expense — deemed payment +(9) For the purposes of this section (other than this sub- +section) and section 12.7, if, in the absence of any foreign +expense restriction rule, an amount (referred to in this +subsection as the “deductible amount”) would be, or can +reasonably be expected to be, deductible in respect of a +notional interest expense on a debt in computing the rel- +evant foreign income or profits of an entity for a foreign +taxation year +(a) the entity is deemed to make a payment in the year +under the debt to the creditor in respect of the debt, in +an amount equal to the deductible amount, and the +creditor is deemed to be a recipient of the payment; +(b) the deductible amount is deemed to be in respect +of the payment; +(c) any amount that is foreign ordinary income or +Canadian ordinary income of the creditor in respect of +notional interest income on the debt, that is calculated +in respect of the same time period as the notional in- +terest expense, is deemed to arise in respect of the +payment; and +(d) any deduction/non-inclusion mismatch arising +from the payment is deemed to satisfy the condition in +paragraph (10)(d). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 104 +Hybrid financial instrument arrangement — +conditions +(10) For the purposes of this section and section 12.7, a +payment arises under a hybrid financial instrument ar- +rangement if +(a) the payment (other than a payment described in +paragraphs (14)(a) to (d)) arises under, or in connec- +tion with, a financial instrument; +(b) any of the following conditions is satisfied: +(i) a payer of the payment does not deal at arm’s +length with, or is a specified entity in respect of, a +recipient of the payment, or +(ii) the payment arises under, or in connection +with, a structured arrangement; +(c) the payment gives rise to a deduction/non-inclu- +sion mismatch; and +(d) it can reasonably be considered that the deduc- +tion/non-inclusion mismatch +(i) arises in whole or in part because of a difference +in the treatment of the financial instrument — or of +one or more transactions, either alone or together, +where the transaction or transactions are part of a +transaction or series of transactions that includes +the payment or relates to the financial instrument +— for tax purposes under the laws of more than one +country that is attributable to the terms or condi- +tions of the financial instrument or transaction or +transactions, or +(ii) would arise in whole or in part because of a dif- +ference described in subparagraph (i), if any other +reason for the deduction/non-inclusion mismatch +were disregarded. +Hybrid financial instrument arrangement — amount +(11) For the purposes of this section and section 12.7, if a +payment arises under a hybrid financial instrument ar- +rangement, +(a) the amount of the hybrid financial instrument +mismatch, in respect of the payment, is the portion of +the amount of the deduction/non-inclusion mismatch +arising from the payment that meets the condition in +subparagraph (10)(d)(i) or (ii); +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 105 +(b) the deduction component, if any, of the deduc- +tion/non-inclusion mismatch is the deduction compo- +nent of the hybrid financial instrument arrangement +in respect of the payment; and +(c) the foreign deduction component, if any, of the de- +duction/non-inclusion mismatch is the foreign deduc- +tion component of the hybrid financial instrument ar- +rangement in respect of the payment. +Hybrid transfer arrangement — conditions +(12) For the purposes of this section and section 12.7, a +payment (other than an exempt dealer compensation +payment) arises under a hybrid transfer arrangement if +(a) the payment arises under, or in connection with, +(i) a transaction or series of transactions (referred +to in this subsection as the “transfer arrangement”) +that includes a loan or a disposition or other trans- +fer by an entity to another entity (referred to in this +subsection as the “transferor” and “transferee”, re- +spectively) of all or a portion of a financial instru- +ment (referred to in this subsection as the “trans- +ferred instrument”), or +(ii) the transferred instrument; +(b) any of the following conditions is satisfied: +(i) at any time during the transfer arrangement +(A) a payer of the payment does not deal at +arm’s length with, or is a specified entity in re- +spect of, a recipient of the payment, or +(B) the transferor does not deal at arm’s length +with, or is a specified entity in respect of, the +transferee, or +(ii) the payment arises under, or in connection +with, a structured arrangement; +(c) the payment gives rise to a deduction/non-inclu- +sion mismatch; and +(d) it can reasonably be considered that the deduc- +tion/non-inclusion mismatch arises (or would arise, if +any reason for the mismatch other than the reasons +described in subparagraphs (i) and (ii) were disre- +garded), in whole or in part, because +(i) if the payment arises as compensation for a par- +ticular payment under the transferred instrument, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 106 +(A) the tax laws of one country treat all or a por- +tion of the payment as though it has the same +character as, or represents, the particular pay- +ment, in determining the tax consequences to an +entity that is a recipient of the payment but not +of the particular payment, and +(B) the tax laws of another country treat all or a +portion of the payment as a deductible expense +of another entity, or +(ii) in any other case, +(A) the tax laws of one country treat one or more +transactions included in the transfer arrange- +ment, either alone or together, as or as equiva- +lent to a borrowing or other indebtedness, or +treat all or a portion of the payment as arising +under, or in connection with, a borrowing or +other indebtedness, and the tax laws of another +country do not treat the transaction or transac- +tions, or the payment, as the case may be, in that +manner, or +(B) the tax laws of one country treat the pay- +ment, or any other payment arising under, or in +connection with, the transfer arrangement or +transferred instrument, as though the payment +or other payment, as the case may be, was de- +rived by one entity and the tax laws of another +country treat the payment or other payment, as +the case may be, as though it was derived by an- +other entity, because of a difference in how the +countries treat one or more transactions includ- +ed in the transfer arrangement, either alone or +together. +Hybrid transfer arrangement — amount +(13) For the purposes of this section and section 12.7, if a +payment arises under a hybrid transfer arrangement, +(a) the amount of the hybrid transfer mismatch, in re- +spect of the payment, is the portion of the amount of +the deduction/non-inclusion mismatch arising from +the payment that meets a condition in subparagraph +(12)(d)(i) or (ii); +(b) the deduction component, if any, of the deduc- +tion/non-inclusion mismatch is the deduction compo- +nent of the hybrid transfer arrangement in respect of +the payment; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 107 +(c) the foreign deduction component, if any, of the de- +duction/non-inclusion mismatch is the foreign deduc- +tion component of the hybrid transfer arrangement in +respect of the payment. +Substitute payment arrangement — conditions +(14) For the purposes of this section and section 12.7, a +payment arises under a substitute payment arrangement +if +(a) the payment arises under, or in connection with, +an arrangement under which all or a portion of a fi- +nancial instrument is loaned or disposed of or other- +wise transferred by an entity to another entity (re- +ferred to in this subsection as the “transferor” and +“transferee”, respectively); +(b) the transferee, or an entity that does not deal at +arm’s length with the transferee, is a payer of the pay- +ment; +(c) the transferor, or an entity that does not deal at +arm’s length with the transferor, is a recipient of the +payment; +(d) all or a portion of the payment can reasonably be +considered to represent or otherwise reflect, or be de- +termined by reference to +(i) another payment (referred to in this subsection +and subsection (15) as the “underlying return”) that +arises under, or in connection with, the financial in- +strument, or +(ii) revenue, profit, cash flow, commodity price or +any other similar criterion; +(e) any of the following conditions is satisfied: +(i) at any time during that series of transactions +that includes the arrangement, +(A) a payer of the payment does not deal at +arm’s length with, or is a specified entity in re- +spect of, a recipient of the payment, or +(B) the transferor does not deal at arm’s length +with, or is a specified entity in respect of, the +transferee, or +(ii) the payment arises under, or in connection +with, a structured arrangement; +(f) the payment +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 108 +(i) would give rise to a deduction/non-inclusion +mismatch if any Canadian ordinary income of a tax- +payer for a taxation year and any foreign ordinary +income of an entity for a foreign taxation year, in +respect of the payment, were limited to the portion +of those amounts that can reasonably be considered +to relate to the portion of the payment that is de- +scribed in paragraph (d), or +(ii) if the condition in subparagraph (i) is not met, +would meet the condition in that subparagraph if +any amount that, in the absence of this section, +subsection 18(4) or any foreign expense restriction +rule, would be — or would reasonably be expected +to be — deductible by the transferee in respect of +the underlying return were instead considered to be +deductible in respect of the payment, to the extent +that the amount +(A) would be — or would reasonably be expected +to be — deductible by the transferee in comput- +ing its income from a business or property for a +taxation year or its relevant foreign income or +profits for a foreign taxation year, as the case +may be, and +(B) would be — or would reasonably be expected +to be — so deductible because the underlying re- +turn accrued (or is considered to accrue) for a +period before the transfer; +(g) one of the following conditions is satisfied: +(i) the transferee or an entity that does not deal at +arm’s length with the transferee is a recipient of the +underlying return — or, if subparagraph (d)(ii) ap- +plies, a distribution under the financial instrument +— and the amount of the underlying return or the +distribution, as the case may be, exceeds the total of +all amounts, in respect of the underlying return or +the distribution, as the case may be, each of which +can reasonably be expected to be — and actually is +— foreign ordinary income for a foreign taxation +year or Canadian ordinary income for a taxation +year, as the case may be, of the recipient, +(ii) the condition in subparagraph (i) would be sat- +isfied if the transferee were the recipient of the un- +derlying return, or, if subparagraph (d)(ii) applies, +a distribution under the financial instrument, or +(iii) if the transferor were the recipient of the un- +derlying return, or, if subparagraph (d)(ii) applies, +a distribution under the financial instrument, +(A) an amount in respect of the underlying re- +turn or distribution, as the case may be, would +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 109 +reasonably be expected to be foreign ordinary in- +come for a foreign taxation year or Canadian or- +dinary income for a taxation year, as the case +may be, of the transferor, +(B) the underlying return or distribution, as the +case may be, would arise under a hybrid mis- +match arrangement, or +(C) a foreign hybrid mismatch rule would rea- +sonably be expected to apply in respect of the +underlying return or distribution, as the case +may be; and +(h) one of the following entities is not resident in +Canada: +(i) the transferor, +(ii) the transferee, +(iii) a recipient of the payment, +(iv) a payer of the payment, +(v) the issuer of the financial instrument, +(vi) a recipient of the underlying return, and +(vii) if an entity described in any of subparagraphs +(i) to (vi) is a partnership, a member of that entity. +Substitute payment arrangement — amount +(15) For the purposes of this section and section 12.7, if a +payment arises under a substitute payment arrangement, +(a) the amount of the substitute payment mismatch, +in respect of the payment, is the lesser of +(i) the amount of the deduction/non-inclusion mis- +match arising from the payment, +(A) if the condition in subparagraph (14)(f)(i) +applies, determined based on the assumption in +that subparagraph, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 110 +(B) if the condition in subparagraph (14)(f)(ii) +applies, determined based on the assumption in +that subparagraph, and +(ii) the amount of the payment, or the portion of +the payment, as the case may be, described in para- +graph (14)(d); +(b) the deduction component, if any, of the deduc- +tion/non-inclusion mismatch is the deduction compo- +nent of the substitute payment arrangement in respect +of the payment; +(c) the foreign deduction component, if any, of the de- +duction/non-inclusion mismatch is the foreign deduc- +tion component of the substitute payment arrange- +ment in respect of the payment; and +(d) if the condition in subparagraph (14)(f)(ii) is met +in respect of the payment, any amount that, in the ab- +sence of this section, subsection 18(4) or any foreign +expense restriction rule, would be — or would reason- +ably be expected to be — deductible by the transferee +in respect of the underlying return that meets the con- +ditions in clauses (14)(f)(ii)(A) and (B) is deemed to be +deductible by the transferee in respect of the payment +for the purposes of applying subsections (3) and (4) +and section 12.7. +Substituted instruments +(16) For the purposes of this section and section 12.7, +any financial instrument that is substituted for a particu- +lar financial instrument is deemed to be the particular fi- +nancial instrument. +Specified entity — deeming rules +(17) For the purposes of the definition specified entity +in subsection (1), the following rules apply: +(a) in determining the equity interests owned, directly +or indirectly, by any entity (in this paragraph referred +to as the “first entity”) in any other entity at any time, +(i) the rights of the first entity, and any entities +with which it does not deal at arm’s length, that are +rights referred to in the portion of the definition +specified shareholder in subsection 18(5) after +paragraph (b) of that definition or in paragraph (a) +or (b) of the definition specified beneficiary in +that subsection, or that are similar rights in respect +of partnerships or any other entity, are deemed to +be immediate and absolute and to have been exer- +cised at that time, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 111 +(ii) paragraph (c) of the definition specified bene- +ficiary in subsection 18(5) is deemed to apply at +that time and the references in that definition to +“particular person” are to be read as references to +“first entity”; and +(b) notwithstanding paragraph (a), a particular entity +is deemed not to be a specified entity in respect of an- +other entity at any time if +(i) the particular entity would, but for this para- +graph, be a specified entity in respect of the other +entity at that time, +(ii) there was in effect at that time an agreement or +arrangement under which, on the satisfaction of a +condition or the occurrence of an event that it is +reasonable to expect will be satisfied or will occur, +the particular entity will cease to be a specified enti- +ty in respect of the other entity, and +(iii) the purpose for which the particular entity be- +came a specified entity was the safeguarding of +rights or interests of the particular entity or an enti- +ty with which the particular entity is not dealing at +arm’s length in respect of any indebtedness owing +at any time to the particular entity or an entity with +which the particular entity is not dealing at arm’s +length. +Tiered partnerships +(18) For the purposes of this section and section 12.7, a +person or partnership that is a member of a particular +partnership that is a member of another partnership is +deemed to be a member of the other partnership, and the +person or partnership is deemed to have, directly, rights +to the income or capital of the other partnership to the +extent of the person or partnership’s direct and indirect +rights to that income or capital. +Multiple recipients +(19) For the purposes of this section and section 12.7, if +there would, in the absence of this subsection, be multi- +ple recipients of a particular payment, each portion of the +particular payment that arises to each recipient is +deemed to be a separate payment. +Anti-avoidance +(20) The tax consequences (as defined in subsection +245(1)) to a person shall be determined in order to deny a +tax benefit (as defined in subsection 245(1)) to the extent +necessary to eliminate any deduction/non-inclusion mis- +match, or other outcome that is substantially similar to a +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 112 +deduction/non-inclusion mismatch, arising from a pay- +ment if +(a) it can reasonably be considered that one of the +main purposes of a transaction or series of transac- +tions that includes the payment is to avoid or limit the +application of subsection (4), 12.7(3) or 113(5) in re- +spect of the payment; and +(b) any of the following conditions is met: +(i) the payment is a dividend and an amount would +be — or would reasonably be expected to be — de- +ductible in respect of the payment in computing +relevant foreign income or profits of an entity for a +foreign taxation year, +(ii) the mismatch or other outcome arises in whole +or in part because of a difference in tax treatment of +any transaction or series of transactions under the +laws of more than one country that is attributable +to the terms or conditions of the transaction or one +or more transactions included in the series, or +(iii) the mismatch or other outcome would arise in +whole or in part because of a difference described +in subparagraph (ii), if any other reason for the +mismatch or other outcome were disregarded. +Filing Requirement +(21) Each taxpayer shall file with its return of income for +a taxation year a prescribed form containing prescribed +information if, in computing the taxpayer’s income for +the taxation year, +(a) an amount is not deductible in respect of a pay- +ment because of subsection (4); or +(b) subsection 12.7(3) includes an amount in respect +of a payment. +(2) Paragraph (a) of the definition foreign expense +restriction rule in subsection 18.4(1) of the Act, as +enacted by subsection (1), is replaced by the fol- +lowing: +(a) have an effect, or be intended to have an effect, +that is substantially similar to subsection 18(4) or +18.2(2); or +(3) Paragraph 18.4(3)(a) of the Act, as enacted by +subsection (1), is replaced by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 113 +(a) in the absence of this section and subsections 18(4) +and 18.2(2), an amount would be deductible, in respect +of the payment, in computing a taxpayer’s income +from a business or property for a taxation year; and +(4) The description of A in paragraph 18.4(6)(a) of +the Act, as enacted by subsection (1), is replaced +by the following: +A +is the total of all amounts, each of which would, in +the absence of this section and subsections 18(4) and +18.2(2), be deductible in respect of the payment, in +computing the income of a taxpayer from a business +or property under this Part for a taxation year (re- +ferred to in this paragraph as the “relevant year”), +and +(5) The portion of subparagraph 18.4(14)(f)(ii) of +the Act before clause (A), as enacted by subsec- +tion (1), is replaced by the following: +(ii) if the condition in subparagraph (i) is not met, +would meet the condition in that subparagraph if +any amount that, in the absence of this section, +subsections 18(4) and 18.2(2) or any foreign ex- +pense restriction rule, would be — or would reason- +ably be expected to be — deductible by the transfer- +ee in respect of the underlying return were instead +considered to be deductible in respect of the pay- +ment, to the extent that the amount +(6) Paragraph 18.4(15)(d) of the Act, as enacted by +subsection (1), is replaced by the following: +(d) if the condition in subparagraph (14)(f)(ii) is met +in respect of the payment, any amount that, in the ab- +sence of this section, subsections 18(4) and 18.2(2) or +any foreign expense restriction rule, would be — or +would reasonably be expected to be — deductible by +the transferee in respect of the underlying return that +meets the conditions in clauses 14(f)(ii)(A) and (B) is +deemed to be deductible by the transferee in respect of +the payment for the purposes of applying subsections +(3) and (4) and section 12.7. +(7) Subsection (1) applies in respect of payments +arising on or after July 1, 2022, except that subsec- +tion 18.4(21) of the Act, as enacted by subsection +(1), does not apply in respect of a payment that +arises before July 1, 2023. +(8) Subsections (2) to (6) apply in respect of taxa- +tion years of a taxpayer that begin on or after +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +8 + +Page 114 +October 1, 2023. However, subsections (2) to (6) al- +so apply in respect of a taxation year of a taxpay- +er that begins before, and ends after, October 1, +2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +9 (1) Subsection 20(1) of the Act is amended by +striking out “and” at the end of paragraph (ww), +by adding “and” at the end of paragraph (xx) and +by adding the following after paragraph (xx): +Adjustment for hybrid mismatch +(yy) if subsection 18.4(4) has applied to deny a taxpay- +er a deduction, for the year or a preceding taxation +year, for all or a portion of an amount in respect of a +payment arising under a hybrid mismatch arrange- +ment, and the taxpayer demonstrates that an amount +is foreign ordinary income of an entity in respect of +the payment (other than any amount of foreign ordi- +nary income already taken into account in determin- +ing the amount of the deduction that was previously +denied or a deduction under this paragraph) for a for- +eign taxation year that ends on or before the day that +is 12 months after the end of the year, +(i) the lesser of +(A) the amount by which the deduction that was +denied exceeds the total of all amounts already +deducted under this paragraph in respect of the +payment for the year or any previous year, and +(B) the amount of the foreign ordinary income, +and +(ii) the amount that is deductible under this para- +graph is deemed to be deductible in respect of the +payment. +(2) Subsection (1) applies in respect of payments +arising on or after July 1, 2022. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 8-9 + +Page 115 +10 (1) The portion of subparagraph 40(1)(a)(iii) +of the Act before clause (A) is replaced by the fol- +lowing: +(iii) subject to subsections (1.1) to (1.3), such +amount as the taxpayer may claim +(2) Section 40 of the Act is amended by adding the +following after subsection (1.1): +Reserve — intergenerational business transfers +(1.2) In computing the amount that a taxpayer may +claim under subparagraph (1)(a)(iii) on a disposition of +shares of the capital stock of a corporation resident in +Canada to another corporation, that subparagraph is to +be read as if the references to “1/5” and “4” were refer- +ences to “1/10” and “9” respectively, if the conditions set +out in subsection 84.1(2.31) or (2.32) are satisfied in re- +spect of the disposition. +Reserve — dispositions to employee ownership trusts +(1.3) In computing the amount that a taxpayer may +claim under subparagraph (1)(a)(iii) in computing the +taxpayer’s gain from the disposition of a share of the cap- +ital stock of a qualifying business, that subparagraph is to +be read as if the references in that subparagraph to “1/5” +and “4” were references to “1/10” and “9” respectively, if +the shares of the qualifying business were disposed of by +the taxpayer to an employee ownership trust, or to a +Canadian-controlled private corporation that is con- +trolled and wholly-owned by an employee ownership +trust, pursuant to a qualifying business transfer. +(3) Subsections (1) and (2) apply in respect of +transactions that occur on or after January 1, +2024. +11 (1) Subparagraph 53(1)(e)(xiii) of the Act is +replaced by the following: +(xiii) any amount required by subsection 127(30) or +section 211.92 to be added to the taxpayer’s tax oth- +erwise payable under this Part for a taxation year +that ended before that time in respect of the inter- +est in the partnership; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 10-11 + +Page 116 +(2) Subparagraph 53(1)(e)(xiii) of the Act, as +amended by subsection (1), is replaced by the fol- +lowing: +(xiii) any amount required by subsection 127(30) or +127.45(17) or section 211.92 to be added to the tax- +payer’s tax otherwise payable under this Part for a +taxation year that ended before that time in respect +of the interest in the partnership; +(3) Paragraph 53(2)(c) of the Act is amended by +adding the following after subparagraph (vi): +(vi.1) an amount equal to that portion of all +amounts of a CCUS tax credit deducted under sub- +section 127.44(3) in computing the tax otherwise +payable by the taxpayer under this Part for the tax- +payer’s taxation years ending before that time that +may reasonably be attributed to amounts added in +computing the tax credit of the taxpayer because of +subsection 127.44(11), +(4) Paragraph 53(2)(c) of the Act, as amended by +subsection (3), is amended by adding the follow- +ing after subparagraph (vi.1): +(vi.2) an amount equal to that portion of all +amounts of a clean technology investment tax cred- +it deducted under subsection 127.45(6) in comput- +ing the tax otherwise payable by the taxpayer under +this Part for the taxpayer’s taxation years ending +before that time that may reasonably be attributed +to amounts added in computing the tax credit of the +taxpayer because of subsection 127.45(8), +(5) Subsections (1) and (3) are deemed to have +come into force on January 1, 2022. +(6) Subsections (2) and (4) are deemed to have +come into force on March 28, 2023. +12 (1) Paragraphs (f.1) and (g) of the definition +principal-business corporation in subsection 66(15) +of the Act are replaced by the following: +(f.1) the production or marketing of calcium chloride, +gypsum, kaolin, lithium, sodium chloride or potash, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 11-12 + +Page 117 +(g) the manufacturing of products, where the manu- +facturing involves the processing of calcium chloride, +gypsum, kaolin, lithium, sodium chloride or potash, +(2) Section 66 of the Act is amended by adding the +following after subsection (20): +Lithium brine well +(21) For the purposes of paragraph (f) of the definition +Canadian exploration expense in subsection 66.1(6) +and paragraphs (c.2) and (d) of the definition Canadian +development expense in subsection 66.2(5), +(a) a mine includes a well for the extraction of materi- +al from a lithium brine deposit; +(b) all wells of a taxpayer for the extraction of material +from one or more lithium brine deposits, the material +produced from which is sent to the same plant for pro- +cessing, are deemed to be one mine of the taxpayer; +and +(c) all wells of a taxpayer for the extraction of material +from one or more lithium brine deposits that the Min- +ister, in consultation with the Minister of Natural Re- +sources, determines constitute one project, are +deemed to be one mine of the taxpayer. +(3) Subsections (1) and (2) are deemed to have +come into force on March 28, 2023. +13 (1) Paragraphs (c.2) and (d) of the definition +Canadian development expense in subsection +66.2(5) of the Act are replaced by the following: +(c.2) any expense, or portion of any expense, that is +not a Canadian exploration expense, incurred by the +taxpayer after March 20, 2013 for the purpose of bring- +ing a new mine in a mineral resource in Canada, other +than a bituminous sands deposit or an oil shale de- +posit, into production in reasonable commercial quan- +tities and incurred before the new mine comes into +production in such quantities, including an expense +for clearing, removing overburden, stripping, sinking +a mine shaft, constructing an adit or other under- +ground entry or drilling a well for the extraction of +lithium from brines, +(d) any expense (other than an amount included in +the capital cost of depreciable property) incurred by +the taxpayer after 1987 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 12-13 + +Page 118 +(i) in sinking or excavating a mine shaft, main +haulage way or similar underground work designed +for continuing use, for a mine in a mineral resource +in Canada built or excavated after the mine came +into production, +(ii) in extending any such shaft, haulage way or +work referred to in subparagraph (i), or +(iii) in drilling or completing a well for the extrac- +tion of lithium from brines in Canada after the +mine came into production, +(2) Subsection (1) applies in respect of expenses +incurred on or after March 28, 2023. +14 (1) Subclause 66.8(1)(a)(ii)(B)(I) of the Act is +replaced by the following: +(I) the total of all amounts required by sub- +sections 127(8) and 127.44(11) in respect of +the partnership to be added in computing the +investment tax credit or the CCUS tax credit +(as defined in subsection 127.44(1)) of the tax- +payer in respect of the fiscal period, and +(2) Subclause 66.8(1)(a)(ii)(B)(I) of the Act, as +amended by subsection (1), is replaced by the fol- +lowing: +(I) the total of all amounts required by sub- +sections 127(8), 127.44(11) and 127.45(8) in re- +spect of the partnership to be added in com- +puting the investment tax credit, the CCUS +tax credit (as defined in subsection 127.44(1)) +or the clean technology investment tax +credit (as defined in subsection 127.45(1)) of +the taxpayer in respect of the fiscal period, +and +(3) Subsection (1) is deemed to have come into +force on January 1, 2022. +(4) Subsection (2) is deemed to have come into +force on March 28, 2023. +15 (1) The portion of the definition commercial +debt obligation in subsection 80(1) of the Act after +paragraph (b) is replaced by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 13-15 + +Page 119 +an amount in respect of the interest was or would have +been deductible in computing the debtor’s income, tax- +able income or taxable income earned in Canada, as the +case may be, if this Act were read without reference to +paragraph 18(1)(g), subsections 18(2), (3.1) and (4) and +18.2(2) and section 21; (créance commerciale) +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. +16 (1) Subsection 80.4(3) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) that satisfies the conditions set out in subsection +15(2.51) and is repaid within 15 years after the qualify- +ing business transfer referred to in that subsection. +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +17 (1) Paragraph 84.1(2)(e) of the Act is replaced +by the following: +(e) notwithstanding any other paragraph in this sub- +section, if this paragraph applies because of subsec- +tion (2.31) or (2.32) to a disposition of subject shares +by a taxpayer to a purchaser corporation, the taxpayer +and the purchaser corporation are deemed to deal +with each other at arm’s length at the time of the dis- +position of the subject shares. +(2) Subsection 84.1(2.3) of the Act is replaced by +the following: +Rules for subsections (2.31) and (2.32) +(2.3) For the purposes of this subsection and subsections +(2.31) and (2.32), +(a) a child of a taxpayer has the same meaning as in +subsection 70(10) and also includes +(i) a niece or nephew of the taxpayer, +(ii) a niece or nephew of the taxpayer’s spouse or +common-law partner, +(iii) a spouse or common-law partner of a niece or +nephew referred to in subparagraph (i) or (ii), and +(iv) a child of a niece or nephew referred to in sub- +paragraph (i) or (ii); +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 15-17 + +Page 120 +(b) in applying subparagraphs (2.31)(c)(iii) and +(2.32)(c)(iii), if the relevant group entity is a partner- +ship, +(i) the partnership is deemed to be a corporation +(in this paragraph referred to as the “deemed cor- +poration”), +(ii) the deemed corporation is deemed to have a +capital stock of a single class of shares, with a total +of 100 issued and outstanding shares, +(iii) each member (in this paragraph referred to as +a “deemed shareholder”) of the partnership is +deemed to be a shareholder of the deemed corpora- +tion, +(iv) each deemed shareholder of the deemed corpo- +ration is deemed to hold a number of shares in the +capital stock of the deemed corporation determined +by the formula +A × 100 +where +A +is equal to +(A) the deemed shareholder’s specified propor- +tion for the last fiscal period of the deemed cor- +poration, or +(B) if the deemed shareholder does not have a +specified proportion described in clause (A), the +proportion that is the fair market value of the +deemed shareholder’s interest in the deemed +corporation at that time relative to the fair mar- +ket value of all interests in the deemed corpora- +tion at that time, and +(v) the deemed corporation’s fiscal period is +deemed to be its taxation year; +(c) own, directly or indirectly, in respect of a prop- +erty, means +(i) direct ownership of the property, and +(ii) an ownership interest or, for civil law, a right in +the shares of a corporation, an interest in a partner- +ship or an interest in a trust that has a direct or in- +direct interest or, for civil law, a right, in the prop- +erty, except that for the purposes of paragraphs +(2.31)(d) and (e) and (2.32)(d) and (e), this sub- +paragraph does not apply as a look-through rule for +an interest, or for civil law, a right in non-voting +preferred shares or debt of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 121 +(A) the purchaser corporation (within the mean- +ing of subsections (2.31) and (2.32)), +(B) the subject corporation (within the meaning +of subsections (2.31) and (2.32)), or +(C) any relevant group entity (within the mean- +ing of subsections (2.31) and (2.32)); +(d) if a person or partnership’s share of the accumu- +lating income or capital of a trust in respect of which +the person or partnership has an interest as a benefi- +ciary depends on the exercise by a person (in this +paragraph referred to as a “trustee”) of, or the failure +by any trustee to exercise, a discretionary power, that +trustee is deemed to have fully exercised the power, or +to have failed to exercise the power, as the case may +be; +(e) if one or more children referred to in +(i) subparagraph (2.31)(f)(i) have disposed of, or +caused the disposition of, all of the shares in the +capital stock of the purchaser corporation, the sub- +ject corporation or all relevant group entities to an +arm’s length person or group of persons, the condi- +tions set out in paragraphs (2.31)(f) and (g) are +deemed to be met as of the time of the disposition, +provided that all equity interests in all relevant +businesses owned, directly or indirectly, by each +child referred to in subparagraph (2.31)(f)(i) are in- +cluded in the disposition, or +(ii) subparagraph (2.32)(g)(i) have disposed of, or +caused the disposition of, all of the shares in the +capital stock of the purchaser corporation, the sub- +ject corporation or all relevant group entities to an +arm’s length person or group of persons, the condi- +tions set out in paragraphs (2.32)(g) and (h) are +deemed to be met as of the time of the disposition, +provided that all equity interests in all relevant +businesses owned, directly or indirectly, by each +child referred to in subparagraph (2.32)(g)(i) are in- +cluded in the disposition; and +(f) if one or more children referred to in +(i) subparagraph (2.31)(f)(i) have disposed of, or +caused the disposition of, any of the shares in the +capital stock of the purchaser corporation, the sub- +ject corporation or a relevant group entity to anoth- +er child or group of children of the taxpayer (in this +paragraph referred to as the “new child” or the +“new children”), the conditions set out in para- +graphs (2.31)(f) and (g) are deemed +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 122 +(A) to be met as of the time of the disposition, +and +(B) to continue to apply to the new child (or the +new children) and any other member of the +group of children that controls the subject corpo- +ration and the purchaser corporation at the time +of the disposition, or +(ii) subparagraph (2.32)(g)(i) have disposed of, or +caused the disposition of, any of the shares in the +capital stock of the purchaser corporation, the sub- +ject corporation, or a relevant group entity to an- +other child or group of children of the taxpayer (in +this paragraph referred to as the “new child” or the +“new children”), the conditions set out in para- +graphs (2.32)(g) and (h) are deemed +(A) to be met as of the time of the disposition, +and +(B) to continue to apply to the new child (or the +new children) and any other member of the +group of children that controls the subject corpo- +ration and the purchaser corporation at the time +of the disposition; +(g) if a child, or each of the children, referred to in +(i) subparagraph (2.31)(f)(ii) has died or has, after +the disposition of the subject shares, suffered one +or more severe and prolonged impairments in +physical or mental functions, the conditions set out +in paragraphs (2.31)(f) and (g) are deemed to be +met as of the time of the death or mental or physi- +cal impairment, or +(ii) subparagraph (2.32)(g)(ii) has died or has, after +the disposition of the subject shares, suffered one +or more severe and prolonged impairments in +physical or mental functions, the conditions set out +in paragraphs (2.32)(g) and (h) are deemed to be +met as of the time of the death or mental or physi- +cal impairment; +(h) if a business of a subject corporation or a relevant +group entity has ceased to be carried on due to the dis- +position of all of the assets that were used to carry on +the business in order to satisfy debts owed to creditors +of the corporation or of the entity, the conditions set +out in respect of the business in subparagraphs +(2.31)(f)(ii) and (iii) and (2.31)(g)(i) or (2.32)(g)(ii) and +(iii) and (2.32)(h)(i), as applicable, are deemed to be +met as of the time of the disposition; and +(i) in applying paragraphs (2.31)(g) and (2.32)(h), +management refers to the direction or supervision of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 123 +business activities but does not include the provision +of advice. +Immediate intergenerational business transfer +(2.31) Paragraph (2)(e) applies at the time of a disposi- +tion of subject shares (in this subsection referred to as +the “disposition time”) by a taxpayer to a purchaser cor- +poration if the following conditions are met: +(a) the taxpayer has not previously, at any time after +2023, sought an exception to the application of subsec- +tion (1) under paragraph (2)(e) in respect of a disposi- +tion of shares that, at that time, derived their value +from an active business that is relevant to the determi- +nation of whether the subject shares satisfy the condi- +tion set out in subparagraph (b)(iii); +(b) at the disposition time, +(i) the taxpayer is an individual (other than a trust), +(ii) the purchaser corporation is controlled by one +or more children (within the meaning of paragraph +(2.3)(a), in this subsection referred to as the “child” +or “children”) of the taxpayer, each of whom is 18 +years of age or older, and +(iii) the subject shares are qualified small busi- +ness corporation shares or shares of the capital +stock of a family farm or fishing corporation (as +those terms are defined in subsection 110.6(1)); +(c) at all times after the disposition time, the taxpayer +does not — either alone or together with a spouse or +common-law partner of the taxpayer — control, direct- +ly or indirectly in any manner whatever, +(i) the subject corporation, +(ii) the purchaser corporation, or +(iii) any other person or partnership (in this sub- +section referred to as a “relevant group entity”) that +carries on, at the disposition time, an active busi- +ness (referred to in this subsection as a “relevant +business”) that is relevant to the determination of +whether the subject shares satisfy the condition set +out in subparagraph (b)(iii); +(d) at all times after the disposition time, the taxpayer +does not – either alone or together with a spouse or +common law partner of the taxpayer – own, directly or +indirectly, +(i) 50% or more of any class of shares, other than +shares of a specified class as defined in subsection +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 124 +256(1.1) (in this subsection referred to as “non-vot- +ing preferred shares”), of the capital stock of the +subject corporation or of the purchaser corpora- +tion, or +(ii) 50% or more of any class of equity interest (oth- +er than non-voting preferred shares) in any rele- +vant group entity; +(e) within 36 months after the disposition time and at +all times thereafter, the taxpayer and a spouse or com- +mon-law partner of the taxpayer do not own, directly +or indirectly, +(i) any shares, other than non-voting preferred +shares of the capital stock of the subject corpora- +tion or of the purchaser corporation, or +(ii) any equity interest (other than non-voting pre- +ferred shares) in any relevant group entity; +(f) subject to subsection (2.3), from the disposition +time until 36 months after that time, +(i) the child or group of children, as the case may +be, controls the purchaser corporation, +(ii) the child, or at least one member of the group of +children, as the case may be, is actively engaged on +a regular, continuous and substantial basis (within +the meaning of paragraph 120.4(1.1)(a)) in a rele- +vant business of the subject corporation or a rele- +vant group entity, and +(iii) each relevant business of the subject corpora- +tion and any relevant group entity is carried on as +an active business; +(g) subject to subsection (2.3), within 36 months after +the disposition time or such greater period as is rea- +sonable in the circumstances, the taxpayer and a +spouse or common-law partner of the taxpayer take +reasonable steps to +(i) transfer management of each relevant business +of the subject corporation and any relevant group +entity to the child or at least one member of the +group of children referred to in subparagraph +(f)(ii), and +(ii) permanently cease to manage each relevant +business of the subject corporation and any rele- +vant group entity; and +(h) the taxpayer and the child, or the taxpayer and +each member of the group of children, as the case may +be, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 125 +(i) jointly elect, in prescribed form, for paragraph +(2)(e) to apply in respect of the disposition of the +subject shares, and +(ii) file the election with the Minister on or before +the taxpayer’s filing-due date for the taxation year +that includes the disposition time. +Gradual intergenerational business transfer +(2.32) Paragraph (2)(e) applies at the time of a disposi- +tion of subject shares (referred to in this subsection as +the “disposition time”) by a taxpayer to a purchaser cor- +poration if the following conditions are met: +(a) the taxpayer has not previously, at any time after +2023, sought an exception to the application of subsec- +tion (1) pursuant to paragraph (2)(e) in respect of a +disposition of shares that, at that time, derived their +value from an active business that is relevant to the +determination of whether the subject shares satisfy +the condition set out in subparagraph (b)(iii); +(b) at the disposition time, +(i) the taxpayer is an individual (other than a trust), +(ii) the purchaser corporation is controlled by one +or more children (within the meaning of paragraph +(2.3)(a), and referred to in this subsection as the +“child” or “children”) of the taxpayer, each of whom +is 18 years of age or older, and +(iii) the subject shares are qualified small busi- +ness corporation shares or shares of the capital +stock of a family farm or fishing corporation (as +those terms are defined in subsection 110.6(1)); +(c) at all times after the disposition time, the taxpayer +does not — either alone or together with a spouse or +common-law partner of the taxpayer — control +(i) the subject corporation, +(ii) the purchaser corporation, or +(iii) any person or partnership (referred to in this +subsection as a “relevant group entity”) that carries +on, at the disposition time, an active business (re- +ferred to in this subsection as a “relevant business”) +that is relevant to the determination of whether the +subject shares satisfy the condition in subpara- +graph (b)(iii); +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 126 +(d) at all times after the disposition time, the taxpayer +does not — either alone or together with a spouse or +common-law partner of the taxpayer — own, directly +or indirectly, +(i) 50% or more of any class of shares, other than +shares of a specified class as defined in subsection +256(1.1) (in this subsection referred to as “non-vot- +ing preferred shares”), of the capital stock of the +subject corporation or of the purchaser corpora- +tion, or +(ii) 50% or more of any class of equity interest (oth- +er than non-voting preferred shares) in any rele- +vant group entity; +(e) within 36 months after the disposition time and at +all times thereafter, the taxpayer and a spouse or com- +mon-law partner of the taxpayer do not own, directly +or indirectly, +(i) any shares, other than non-voting preferred +shares of the capital stock of the subject corpora- +tion or of the purchaser corporation, or +(ii) any equity interest (other than non-voting pre- +ferred shares) in any relevant group entity; +(f) within 10 years after the disposition time (referred +to in this subsection as the “final sale time”) and at all +times after the final sale time, the taxpayer and a +spouse or common-law partner of the taxpayer do not +own, directly or indirectly, +(i) in the case of a disposition of subject shares that +are, at the disposition time, shares of the capital +stock of a family farm or fishing corporation (as +those terms are defined in subsection 110.6(1)), in- +terests (including any debt or equity interest) in any +of the subject corporation, the purchaser corpora- +tion, and any relevant group entity with a fair mar- +ket value that exceeds 50% of the fair market value +of all the interests that were owned, directly or indi- +rectly, by the taxpayer and a spouse or common- +law partner of the taxpayer immediately before the +disposition time, or +(ii) in the case of a disposition of subject shares +that are, at the disposition time, qualified small +business corporation shares as those terms are +defined in subsection 110.6(1) (other than subject +shares described in subparagraph (i)), interests (in- +cluding any debt or equity interest) in any of the +subject corporation, the purchaser corporation and +any relevant group entity with a fair market value +that exceeds 30% of the fair market value of all the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 127 +interests that were owned, directly or indirectly, by +the taxpayer and a spouse or common-law partner +of the taxpayer immediately before the disposition +time; +(g) subject to subsection (2.3), from the disposition +time until the later of 60 months after the disposition +time and the final sale time, +(i) the child or group of children, as the case may +be, controls the purchaser corporation, +(ii) the child, or at least one member of the group of +children, as the case may be, is actively engaged on +a regular, continuous and substantial basis (within +the meaning of paragraph 120.4(1.1)(a)) in a rele- +vant business of the subject corporation or a rele- +vant group entity, and +(iii) any relevant business of the subject corpora- +tion and any relevant group entity is carried on as +an active business; +(h) subject to subsection (2.3), within 60 months of the +disposition time or such greater period as is reason- +able in the circumstances, the taxpayer and a spouse +or common-law partner of the taxpayer take reason- +able steps to +(i) transfer management of each relevant business +of the subject corporation and any relevant group +entity to the child or at least one member of the +group of children referred to in subparagraph +(g)(ii), and +(ii) permanently cease to manage each relevant +business of the subject corporation and any rele- +vant group entity; and +(i) the taxpayer and the child, or the taxpayer and +each member of the group of children, as the case may +be, +(i) jointly elect, in prescribed form, for paragraph +(2)(e) to apply in respect of the disposition of the +subject shares, and +(ii) file the election with the Minister on or before +the taxpayer’s filing-due date for the taxation year +that includes the disposition time. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +17 + +Page 128 +(3) Subsections (1) and (2) apply to dispositions +of shares that occur on or after January 1, 2024. +18 (1) Paragraph 87(2)(j.6) of the Act is replaced +by the following: +Continuing corporation +(j.6) for the purposes of paragraphs 12(1)(t) and (x), +subsections 12(2.2) and 13(7.1), (7.4) and (24), para- +graphs 13(27)(b) and (28)(c), subsections 13(29) and +18(9.1), paragraphs 20(1)(e), (e.1), (v) and (hh), sec- +tions 20.1 and 32, paragraph 37(1)(c), subsection +39(13), subparagraphs 53(2)(c)(vi) and (h)(ii), para- +graph 53(2)(s), subsections 53(2.1), 66(11.4), 66.7(11), +84.1(2.31) and (2.32) and 127(10.2), section 139.1, sub- +section 152(4.3), the determination of D in the defini- +tion undepreciated capital cost in subsection 13(21) +and the determination of L in the definition cumula- +tive Canadian exploration expense in subsection +66.1(6), the new corporation is deemed to be the same +corporation as, and a continuation of, each predeces- +sor corporation; +(2) Subsection 87(2) of the Act is amended by +adding the following after paragraph (qq): +Certain investment tax credits +(qq.1) for the purposes of section 127.44 and Part +XII.7, the new corporation is deemed to be the same +corporation as, and a continuation of, each predeces- +sor corporation; +(3) Paragraph 87(2)(qq.1) of the Act, as enacted +by subsection (2), is replaced by the following: +Certain investment tax credits +(qq.1) for the purposes of sections 127.44 and 127.45 +and Part XII.7, the new corporation is deemed to be +the same corporation as, and a continuation of, each +predecessor corporation; +(4) Paragraph 87(2.1)(a) of the Act is replaced by +the following: +(a) determining the new corporation’s non-capital +loss, net capital loss, restricted farm loss, farm loss, +limited partnership loss or restricted interest and fi- +nancing expense, as the case may be, for any taxation +year, +(5) Subsection 87(2.1) of the Act is amended by +adding the following after paragraph (a): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 17-18 + +Page 129 +(a.1) determining, for any taxation year, the new cor- +poration’s absorbed capacity, excess capacity and +transferred capacity in determining its cumulative un- +used excess capacity for a taxation year, and +(6) Paragraph 87(2.1)(b) of the Act is replaced by +the following: +(b) determining the extent to which subsections +111(3) to (5.4) and paragraph 149(10)(c) apply to re- +strict the deductibility by the new corporation of any +non-capital loss, net capital loss, restricted farm loss, +farm loss, limited partnership loss or restricted inter- +est and financing expense, as the case may be, +(7) Paragraph 87(2.1)(d) of the Act is replaced by +the following: +(d) the income of the new corporation (other than as a +result of an amount of interest and financing expenses +being deductible by the new corporation because of +paragraph (a.1)) or any of its predecessors, or +(8) Subsection 87 of the Act is amended by adding +the following after subsection (2.11): +Adjusted taxable income — non-capital losses +(2.12) Where there has been an amalgamation of two or +more corporations, for the purpose of determining the +amount for paragraph (h) in the description of B in the +definition adjusted taxable income in subsection +18.2(1) in respect of an amount deducted by the new cor- +poration under paragraph 111(1)(a) in computing its tax- +able income for a taxation year, the new corporation is +deemed to be the same corporation as, and a continua- +tion of, a particular predecessor corporation if it may rea- +sonably be considered that +(a) the amount deducted is in respect of all or any +portion of a non-capital loss for another taxation year; +and +(b) the non-capital loss or the portion of the non-capi- +tal loss, as the case may be, is a non-capital loss of the +particular predecessor corporation for the other taxa- +tion year. +(9) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +18 + +Page 130 +(10) Subsection (2) is deemed to have come into +force on January 1, 2022. +(11) Subsection (3) is deemed to have come into +force on March 28, 2022. +(12) Subsections (4) and (6) apply in respect of +amalgamations that occur on or after October 1, +2023. +(13) Subsections (5), (7) and (8) apply in respect +of amalgamations that occur in any taxation +year. +19 (1) Subsection 88(1) of the Act is amended by +adding the following after paragraph (e.3): +(e.31) for the purposes of section 127.44 and Part +XII.7 at the end of any particular taxation year ending +after the subsidiary was wound up, the parent is +deemed to be the same corporation as, and a continu- +ation of, the subsidiary; +(2) Paragraph 88(1)(e.31) of the Act, as enacted by +subsection (1), is replaced by the following: +(e.31) for the purposes of sections 127.44 and 127.45 +and Part XII.7 at the end of any particular taxation +year ending after the subsidiary was wound up, the +parent is deemed to be the same corporation as, and a +continuation of, the subsidiary; +(3) The portion of subsection 88(1.1) of the Act be- +fore paragraph (a) is replaced by the following: +Non-capital losses, etc., of subsidiary +(1.1) Where a Canadian corporation (in this subsection +and subsection (1.11) referred to as the “subsidiary”) has +been wound up and not less than 90% of the issued +shares of each class of the capital stock of the subsidiary +were, immediately before the winding-up, owned by an- +other Canadian corporation (in this subsection and sub- +section (1.11) referred to as the “parent”) and all the +shares of the subsidiary that were not owned by the par- +ent immediately before the winding-up were owned at +that time by a person or persons with whom the parent +was dealing at arm’s length, for the purpose of computing +the taxable income of the parent under this Part and the +tax payable under Part IV by the parent for any taxation +year commencing after the commencement of the wind- +ing-up, such portion of any non-capital loss, restricted +farm loss, farm loss or limited partnership loss of the +subsidiary as may reasonably be regarded as its loss from +carrying on a particular business (in this subsection +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 18-19 + +Page 131 +referred to as the “subsidiary’s loss business”) and any +other portion of any non-capital loss or limited partner- +ship loss of the subsidiary as may reasonably be regarded +as being derived from any other source or being in re- +spect of a claim made under section 110.5 for any particu- +lar taxation year of the subsidiary (in this subsection re- +ferred to as the “subsidiary’s loss year”), and the portion +of the restricted interest and financing expense of the +subsidiary for any particular taxation year of the sub- +sidiary (in this subsection referred to as the “subsidiary’s +expense year”) that may reasonably be regarded as an ex- +pense or loss incurred by the subsidiary in the course of +carrying on a particular business (in this subsection re- +ferred to as the “subsidiary’s expense business”) and any +other portion of the restricted interest and financing ex- +pense of the subsidiary that may reasonably be regarded +as being incurred in respect of any other source, to the +extent that it +(4) The portion of subsection 88(1.1) of the Act af- +ter paragraph (b) and before paragraph (c) is re- +placed by the following: +shall, for the purposes of this subsection, paragraphs +111(1)(a), (a.1), (c), (d) and (e), subsection 111(3) and +Part IV, +(5) Subsection 88(1.1) of the Act is amended by +striking out “and” at the end of paragraph (d) +and by adding the following after paragraph +(d.1): +(d.2) in the case of the portion of any restricted inter- +est and financing expense of the subsidiary that may +reasonably be regarded as being incurred in carrying +on the subsidiary’s expense business, be deemed, for +the taxation year of the parent in which the sub- +sidiary’s expense year ended, to be a restricted interest +and financing expense of the parent from carrying on +the subsidiary’s expense business that was not de- +ductible by the parent in computing its taxable income +for any taxation year that commenced before the com- +mencement of the winding-up, and +(d.3) in the case of any other portion of any restricted +interest and financing expense of the subsidiary that +may reasonably be regarded as being incurred in re- +spect of any other source, be deemed, for the taxation +year of the parent in which the subsidiary’s expense +year ended, to be a restricted interest and financing +expense of the parent that was incurred in respect of +that other source and that was not deductible by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +19 + +Page 132 +parent in computing its taxable income for any taxa- +tion year that commenced before the commencement +of the winding-up, +(6) The portion of paragraph 88(1.1)(e) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(e) if control of the parent has been acquired by a per- +son or group of persons at any time after the com- +mencement of the winding-up, or control of the sub- +sidiary has been acquired by a person or group of per- +sons at any time whatever, no amount in respect of the +subsidiary’s non-capital loss, farm loss or restricted +interest and financing expense for a taxation year end- +ing before that time is deductible in computing the +taxable income of the parent for a particular taxation +year ending after that time, except that such portion of +the subsidiary’s non-capital loss or farm loss as may +reasonably be regarded as its loss from carrying on a +business, or restricted interest and financing expense +as may reasonably be regarded as being the sub- +sidiary’s expense or loss incurred in the course of car- +rying on a business and, where a business was carried +on by the subsidiary in that year, such portion of the +non-capital loss as may reasonably be regarded as be- +ing in respect of an amount deductible under para- +graph 110(1)(k) in computing its taxable income for +the year, is deductible only +(7) The portion of paragraph 88(1.1)(e) of the Act +after subparagraph (ii) is replaced by the follow- +ing: +and for the purpose of this paragraph, where this sub- +section applied to the winding-up of another corpora- +tion in respect of which the subsidiary was the parent +and this paragraph applied in respect of losses and re- +stricted interest and financing expenses of that other +corporation, the subsidiary shall be deemed to be the +same corporation as, and a continuation of, that other +corporation with respect to those losses and restricted +interest and financing expenses, +(8) Subsection 88(1.1) of the Act is amended by +adding “and” at the end of paragraph (f) and by +adding the following after that paragraph: +(g) any portion of a restricted interest and financing +expense of the subsidiary that would otherwise be +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +19 + +Page 133 +deemed by paragraph (d.2) or (d.3) to be a restricted +interest and financing expense of the parent for a par- +ticular taxation year beginning after the commence- +ment of the winding-up shall be deemed, for the pur- +pose of computing the parent’s taxable income for tax- +ation years beginning after the commencement of the +winding-up, to be a restricted interest and financing +expense of the parent for its immediately preceding +taxation year and not for the particular year, where +the parent so elects in its return of income under this +Part for the particular year. +(9) Section 88 of the Act is amended by adding the +following after subsection (1.1): +Cumulative unused excess capacity of subsidiary +(1.11) If a subsidiary has been wound up in the circum- +stances described in subsection (1.1), for the purpose of +computing the cumulative unused excess capacity of the +parent for any taxation year of the parent that com- +menced after the commencement of the winding up, the +absorbed capacity, the excess capacity and any trans- +ferred capacity, of the subsidiary for any particular taxa- +tion year are deemed to be an amount of absorbed capac- +ity, an amount of excess capacity and an amount of trans- +ferred capacity, respectively, of the parent for the taxa- +tion year of the parent in which the subsidiary’s particu- +lar taxation year ended. +Adjusted taxable income — non-capital losses of +subsidiary +(1.12) If paragraph (1.1)(c), (d) or (d.1) deems a particu- +lar portion of a non-capital loss for a taxation year (re- +ferred to in this paragraph as the “subsidiary loss year”) +of a subsidiary that has been wound up to be the parent’s +non-capital loss for a taxation year (referred to in this +paragraph as the “parent loss year”) and the parent +deducts an amount in respect of the parent’s non-capital +loss under paragraph 111(1)(a) in computing taxable in- +come for a particular taxation year, for the purpose of de- +termining the amount included under paragraph (h) of +the description of B in the definition adjusted taxable +income in subsection 18.2(1) in respect of the parent’s +non-capital loss in computing the parent’s adjusted tax- +able income for the particular taxation year, any amount +of the subsidiary for the subsidiary loss year that is re- +ferred to in the description of W or X in the definition +adjusted taxable income in subsection 18.2(1) and that +relates to the source from which the particular portion is +derived (and any amount deemed by this subsection to +be an amount of the subsidiary for the subsidiary loss +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +19 + +Page 134 +year relating to the source) is deemed to be an amount of +the parent relating to the source for the parent loss year. +(10) Paragraph 88(2)(c) of the Act is replaced by +the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +“12(1)(t) the amount deducted under subsection +127(5) or (6) or 127.44(3) in computing the taxpayer’s +tax payable for the year or a preceding taxation year to +the extent that it was not included under this para- +graph in computing the taxpayer’s income for a pre- +ceding taxation year or is not included in an amount +determined under paragraph 13(7.1)(e) or 37(1)(e) or +subparagraph 53(2)(c)(vi), (c)(vi.1) or (h)(ii) or the +amount determined for I in the definition undepreci- +ated capital cost in subsection 13(21) or L in the defi- +nition cumulative Canadian exploration expense in +subsection 66.1(6);”. +(11) Paragraph 88(2)(c) of the Act, as amended by +subsection (10), is replaced by the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +“12(1)(t) the amount deducted under subsection +127(5) or (6), 127.44(3) or 127.45(6) in computing the +taxpayer’s tax payable for the year or a preceding taxa- +tion year to the extent that it was not included under +this paragraph in computing the taxpayer’s income for +a preceding taxation year or is not included in an +amount determined under paragraph 13(7.1)(e) or +37(1)(e) or subparagraph 53(2)(c)(vi) to (c)(vi.2) or +(h)(ii) or the amount determined for I in the definition +undepreciated capital cost in subsection 13(21) or L +in the definition cumulative Canadian exploration +expense in subsection 66.1(6);”. +(12) Subsections (1) and (10) are deemed to have +come into force on January 1, 2022. +(13) Subsections (2) and (11) are deemed to have +come into force on March 28, 2023. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +19 + +Page 135 +(14) Subsections (3) to (8) apply in respect of +windings-up that begin on or after October 1, +2023. +(15) Subsection (9) applies in respect of wind- +ings-up that begin in any taxation year. +20 (1) Paragraph (a) of the description of D in +the definition low rate income pool in subsection +89(1) of the Act is replaced by the following: +(a) if the non-CCPC was a substantive CCPC at any +time in its preceding taxation year or would, but for +paragraph (d) of the definition Canadian-controlled +private corporation in subsection 125(7), be a Cana- +dian-controlled private corporation in its preceding +taxation year, 80% of its aggregate investment income +for its preceding taxation year, and +(2) The description of G in the definition low rate +income pool in subsection 89(1) of the Act is re- +placed by the following: +G +is the total of all amounts each of which is a taxable +dividend (other than an eligible dividend, a capital +gains dividend within the meaning assigned by sub- +section 130.1(4) or 131(1) or a taxable dividend de- +ductible by the non-CCPC under subsection 130.1(1) +in computing its income for the particular taxation +year or for its preceding taxation year) that became +payable by the non-CCPC +(a) in the particular taxation year but before the +particular time, or +(b) in the preceding taxation year, but only to the +extent of the lesser of +(i) the amount included under the description +of D in the particular taxation year, and +(ii) the portion of the taxable dividend that did +not reduce the non-CCPC’s low rate income +pool in the preceding taxation year, and +(3) Subsections (1) and (2) apply to taxation years +that begin on or after April 7, 2022. +21 (1) The portion of subsection 91(1.2) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 19-21 + +Page 136 +Deemed year-end +(1.2) If this subsection applies at a particular time in re- +spect of a foreign affiliate of a particular taxpayer resi- +dent in Canada, then for the purposes of this section, sec- +tions 18.2 and 92 and clause 95(2)(f.11)(ii)(D), +(2) Subsection (1) applies in respect of a taxation +year of a foreign affiliate of a taxpayer that ends +in a taxation year of the taxpayer beginning on or +after October 1, 2023. However, subsection (1) also +applies in respect of a taxation year of a foreign +affiliate of a taxpayer that ends in a taxation year +of the taxpayer that begins before, and ends af- +ter, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +22 (1) Paragraph 92(1)(a) of the Act is replaced +by the following: +(a) there shall be added in respect of that share any +amount included in respect of that share under sub- +section 91(1) or (3) in computing the taxpayer’s in- +come for the year or any preceding taxation year (or +that would have been required to have been so includ- +ed in computing the taxpayer’s income but for subsec- +tion 56(4.1) and sections 74.1 to 75 of this Act and sec- +tion 74 of the Income Tax Act, chapter 148 of the Re- +vised Statutes of Canada, 1952), except that, if the +amount so included is greater than it otherwise would +have been because of the application of clause +95(2)(f.11)(ii)(D), the amount added under this para- +graph shall be the amount that would have been so in- +cluded in the absence of that clause; and +(2) Subsection (1) applies in respect of a taxation +year of a foreign affiliate of a taxpayer that ends +in a taxation year of the taxpayer beginning on or +after October 1, 2023. However, subsection (1) also +applies in respect of a taxation year of a foreign +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 21-22 + +Page 137 +affiliate of a taxpayer that ends in a taxation year +of the taxpayer that begins before, and ends af- +ter, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +23 (1) The portion of subsection 94.2(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Deemed corporation +(2) If this subsection applies at any time to a beneficiary +under, or a particular person in respect of, a trust, then +for the purposes of applying this section, section 18.2, +subsections 91(1) to (4), paragraph 94.1(1)(a), section 95, +the definition restricted interest and financing ex- +pense in subsection 111(8) and section 233.4 to the bene- +ficiary under, and, if applicable, to the particular person +in respect of, the trust +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. However, subsection (1) also applies in re- +spect of a taxation year that begins before, and +ends after, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 22-23 + +Page 138 +24 (1) Paragraph (b) of the description of A in +the definition foreign accrual property income in +subsection 95(1) of the Act is replaced by the fol- +lowing: +(b) a dividend from another foreign affiliate of the +taxpayer, except for any portion of the dividend that +would be deemed under subsection 113(5) not to be a +dividend received by the affiliate on a share of the cap- +ital stock of the other affiliate for the purposes of sec- +tion 113, if the affiliate were a corporation resident in +Canada, +(2) Paragraph (a) of the description of H in the +definition foreign accrual property income in sub- +section 95(1) of the Act is replaced by the follow- +ing: +(a) if the affiliate was a member of a partnership at +the end of the fiscal period of the partnership that +ended in the year and the partnership received a divi- +dend at a particular time in that fiscal period from a +corporation that would be, if the reference in subsec- +tion 93.1(1) to “corporation resident in Canada” were a +reference to “taxpayer resident in Canada”, a foreign +affiliate of the taxpayer for the purposes of sections 93 +and 113 at that particular time, then the portion of the +amount of that dividend that +(i) is included in the value determined for A in re- +spect of the affiliate for the year and that would be, +if the reference in subsection 93.1(2) to “corpora- +tion resident in Canada” were a reference to “tax- +payer resident in Canada”, deemed by paragraph +93.1(2)(a) to have been received by the affiliate for +the purposes of sections 93 and 113, and +(ii) would not be deemed under subsection 113(5) +not to be a dividend received by the affiliate on a +share of the capital stock of the other affiliate for +the purposes of section 113, if the affiliate were a +corporation resident in Canada, and +(3) Clause 95(2)(f.11)(ii)(A) of the Act is replaced +by the following: +(A) this Act is to be read without reference to +subsections 12.7(3), 17(1), 18(4) and 18.4(4) and +section 91, except that, where the foreign affiliate +is a member of a partnership, section 91 is to be +applied to determine the income or loss of the +partnership and for that purpose subsection +96(1) is to be applied to determine the foreign +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 23-24 + +Page 139 +affiliate’s share of that income or loss of the part- +nership, +(4) Clause 95(2)(f.11)(ii)(A) of the Act, as enacted +by subsection (3), is replaced by the following: +(A) this Act is to be read without reference to +subsections 12.7(3), 17(1), 18(4), 18.2(2) and +18.4(4) and section 91, except that, where the for- +eign affiliate is a member of a partnership, sec- +tion 91 is to be applied to determine the income +or loss of the partnership and for that purpose +subsection 96(1) is to be applied to determine +the foreign affiliate’s share of that income or loss +of the partnership, +(5) Clause 95(2)(f.11)(ii)(A) of the Act, as enacted +by subsection (4), is replaced by the following: +(A) this Act is to be read without reference to +subsections 17(1), 18(4), 18.2(2) and 18.4(4) and +section 91, except that, where the foreign affiliate +is a member of a partnership, section 91 is to be +applied to determine the income or loss of the +partnership and for that purpose subsection +96(1) is to be applied to determine the foreign af- +filiate’s share of that income or loss of the part- +nership, +(6) Subparagraph 95(2)(f.11)(ii) of the Act is +amended by striking out “and” at the end of +clause (B) and by adding the following after +clause (C): +(D) if the foreign affiliate is a controlled foreign +affiliate of the taxpayer at the end of the taxation +year, and the taxpayer is not an excluded entity +(as defined in subsection 18.2(1)) for its taxation +year (referred to in this clause as the “taxpayer +year”) in which the taxation year ends, +(I) notwithstanding any other provision of +this Act, no deduction shall be made in re- +spect of any amount that is included in the af- +filiate’s relevant affiliate interest and fi- +nancing expenses (as defined in subsection +18.2(1)) for the taxation year, to the extent of +the proportion of that amount that is deter- +mined by the first formula in subsection +18.2(2) in respect of the taxpayer for the tax- +payer year, and +(II) an amount is to be included, in determin- +ing the amount described in subparagraph +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +24 + +Page 140 +(f)(ii) for the taxation year, that is equal to the +amount that would be included under para- +graph 12(1)(l.2) in determining the amount +described in subparagraph (f)(ii) for the taxa- +tion year if +1 clause (A) were read without regard to +its reference to subsection 18.2(2), and +2 the proportion that applied for the pur- +poses of subparagraph (ii) of the descrip- +tion of B in paragraph 12(1)(l.2) were the +proportion that is determined by the first +formula in subsection 18.2(2) in respect of +the taxpayer for the taxpayer year, and +(E) notwithstanding any other provision of this +Act, no deduction shall be made in respect of one +or more amounts (each referred to in this clause +as an “elected amount”) if +(I) the elected amount would, in the absence +of this clause, clause (D) and subsection +18.2(19), +1 be included in the foreign affiliate’s rele- +vant affiliate interest and financing ex- +penses (as defined in subsection 18.2(1)) +for the taxation year, and +2 be deductible in determining the amount +described in subparagraph (f)(ii), +(II) the total of the elected amounts is equal to +the lesser of the following amounts (deter- +mined without regard to this clause, clause +(D) and subsection 18.2(19)): +1 the foreign affiliate’s foreign accrual +property loss (as defined in subsection +5903(3) of the Income Tax Regulations) for +the taxation year, and +2 the foreign affiliate’s relevant affiliate +interest and financing expenses (as de- +fined in subsection 18.2(1)) for the taxation +year, +(III) the taxpayer files with the Minister, in re- +spect of the elected amounts, an election in +writing in prescribed manner under this +clause, +(IV) the election specifies +1 each of the elected amounts, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +24 + +Page 141 +2 the foreign affiliate’s relevant affiliate +interest and financing expenses (as de- +fined in subsection 18.2(1)) (determined +without regard to this clause and subsec- +tion 18.2(19)) for the taxation year, +3 the foreign affiliate’s relevant affiliate +interest and financing expenses (as de- +fined in subsection 18.2(1)) for the taxation +year, +4 the foreign affiliate’s foreign accrual +property loss (as defined in subsection +5903(3) of the Income Tax Regulations) +(determined without regard to this clause, +clause (D) and subsection 18.2(19)) for the +taxation year, and +5 the foreign affiliate’s foreign accrual +property loss (as defined in subsection +5903(3) of the Income Tax Regulations) or +foreign accrual property income, as the +case may be, for the taxation year, and +(V) the election is filed on or before the filing- +due date of the taxpayer for its taxation year +in which the taxation year ends; +(7) Subparagraph 95(2)(f.11)(ii) of the Act, as +amended by subsection (6), is amended by strik- +ing out “and” at the end of clause (D), by adding +“and” at the end of clause (E) and by adding the +following after clause (E): +(F) the following rules apply for the purposes of +applying subsection 12.7(3) and the related pro- +visions of section 18.4 in respect of a payment of +which the foreign affiliate, or a partnership of +which the foreign affiliate is a member, is a re- +cipient: +(I) the definitions in subsection 18.4(1) apply +for the purposes of this clause, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +24 + +Page 142 +(II) subsection 12.7(3) is deemed not to apply +in respect of the payment if +1 the foreign affiliate’s income or loss de- +rived from the payment is included under +subparagraph (a)(ii) in computing the for- +eign affiliate’s income or loss from an ac- +tive business for a taxation year, or +2 in the case of a payment that subsection +18.4(9) deems to be made to the foreign af- +filiate or the partnership by a particular en- +tity in respect of a notional interest ex- +pense on a particular debt, any income or +loss that were derived by the foreign affili- +ate from the payment would, based on the +relevant assumptions in respect of the pay- +ment, be included under subparagraph +(a)(ii) in computing the foreign affiliate’s +income or loss from an active business for +a taxation year, +(III) for the purposes of sub-subclause (II)2, +the relevant assumptions in respect of the +payment are +1 the payment is an amount of interest +paid by the particular entity to the foreign +affiliate or the partnership, as the case may +be, under a legal obligation to pay interest +on the particular debt in the taxation year +of the foreign affiliate or the partnership in +which an amount in respect of the payment +would, in the absence of subclause (II), be +included under subsection 12.7(3) in the in- +come of the foreign affiliate or partnership, +and +2 any amount that is deductible, in respect +of the notional interest expense, is an +amount deductible in respect of an expen- +diture for which the payment was made, +and +(IV) the definition Canadian ordinary in- +come in subsection 18.4(1) is to be read as if +1 its subparagraph (a)(ii) read as follows: +“(ii) the amount is described in paragraph (b) or +(c) of the description of A in the definition foreign +accrual property income in subsection 95(1), or”, +and +2 the description of D in its paragraph (b) +read as follows: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +24 + +Page 143 +“D is the total of all amounts, each of which is an +amount, in respect of the payment, that is included in +the description of H in the definition foreign accrual +property income in subsection 95(1) in computing +the foreign accrual property income of a member of +the partnership for a taxation year; or”; +(8) Subsections (1) and (2) apply in respect of any +dividend received on or after July 1, 2024. +(9) Subsection (3) applies in respect of payments +arising on or after July 1, 2022. +(10) Subsections (4) and (6) apply in respect of a +taxation year of a foreign affiliate of a taxpayer +that ends in a taxation year of the taxpayer begin- +ning on or after October 1, 2023. However, subsec- +tions (4) and (6) also apply in respect of a taxa- +tion year of a foreign affiliate of a taxpayer that +ends in a taxation year of the taxpayer that be- +gins before, and ends after, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +(11) Subsections (5) and (7) apply in respect of +payments arising on or after July 1, 2024. +25 (1) Subparagraph 96(2.1)(b)(ii) of the Act is re- +placed by the following: +(ii) the amount required by subsection 127(8) or +127.44(11) in respect of the partnership to be added +in computing the investment tax credit or the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 24-25 + +Page 144 +CCUS tax credit (as defined in subsection +127.44(1)) of the taxpayer for the taxation year, +(2) Subparagraph 96(2.1)(b)(ii) of the Act, as en- +acted by subsection (1), is replaced by the follow- +ing: +(ii) the amount required by subsections 127(8), +127.44(11) or 127.45(8) in respect of the partnership +to be added in computing the investment tax credit, +the CCUS tax credit (as defined in subsection +127.44(1)) or the clean technology investment tax +credit (as defined in subsection 127.45(1)) of the +taxpayer for the taxation year, +(3) The portion of subsection 96(2.2) of the Act be- +fore paragraph (a) is replaced by the following: +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.44 and 127.47, the at-risk amount of a taxpayer, +in respect of a partnership of which the taxpayer is a lim- +ited partner, at any particular time is the amount, if any, +by which the total of +(4) The portion of subsection 96(2.2) of the Act be- +fore paragraph (a), as enacted by subsection (3), +is replaced by the following: +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.44, 127.45 and 127.47, the at-risk amount of a +taxpayer, in respect of a partnership of which the taxpay- +er is a limited partner, at any particular time is the +amount, if any, by which the total of +(5) The portion of subsection 96(2.4) of the Act be- +fore paragraph (a) is replaced by the following: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.44 and 127.47 a taxpayer who is a member of a +partnership at a particular time is a limited partner of the +partnership at that time if the member’s partnership in- +terest is not an exempt interest (within the meaning as- +signed by subsection (2.5)) at that time and if, at that +time or within three years after that time, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +25 + +Page 145 +(6) The portion of subsection 96(2.4) of the Act be- +fore paragraph (a), as enacted by subsection (5), +is replaced by the following: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.44, 127.45 and 127.47 a taxpayer who is a mem- +ber of a partnership at a particular time is a limited part- +ner of the partnership at that time if the member’s part- +nership interest is not an exempt interest (within the +meaning assigned by subsection (2.5)) at that time and if, +at that time or within three years after that time, +(7) The portion of subsection 96(3) of the Act be- +fore paragraph (a) is replaced by the following: +Agreement or election of partnership members +(3) If a taxpayer who was a member of a partnership at +any time in a fiscal period has, for any purpose relevant +to the computation of the taxpayer’s income from the +partnership for the fiscal period, made or executed an +agreement, designation or election under or in respect of +the application of any of subsections 10.1(1), 13(4), (4.2) +and (16), the definition excluded interest in subsection +18.2(1), subsections 20(9) and 21(1) to (4), section 22, +subsection 29(1), section 34, clause 37(8)(a)(ii)(B), sub- +sections 44(1) and (6), 50(1) and 80(5) and (9) to (11), +section 80.04, subsections 86.1(2), 88(3.1), (3.3) and (3.5) +and 90(3), the definition relevant cost base in subsec- +tion 95(4) and subsections 97(2), 139.1(16) and (17) and +249.1(4) and (6) that, if this Act were read without refer- +ence to this subsection, would be a valid agreement, des- +ignation or election, +(8) Subsections (1), (3) and (5) are deemed to +have come into force on January 1, 2022. +(9) Subsections (2), (4) and (6) are deemed to +have come into force on March 28, 2023. +(10) Subsection (7) applies in respect of taxation +years that begin on or after October 1, 2023. +26 (1) Paragraph (a.1) of the definition trust in +subsection 108(1) of the Act is replaced by the fol- +lowing: +(a.1) a trust (other than a trust described in para- +graph (a), (d) or (h), a trust to which subsection 7(2) +or (6) applies or a trust prescribed for the purpose of +subsection 107(2)) all or substantially all of the prop- +erty of which is held for the purpose of providing ben- +efits to individuals each of whom is provided with +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 25-26 + +Page 146 +benefits in respect of, or because of, an office or em- +ployment or former office or employment of any indi- +vidual, +(2) The definition trust in subsection 108(1) of the +Act is amended by striking out “or” at the end of +paragraph (f), by adding “or” at the end of para- +graph (g) and by adding the following after para- +graph (g): +(h) an employee ownership trust. +(3) Subsections (1) and (2) apply in respect of +transactions that occur on or after January 1, +2024. +27 (1) Subsection 111(1) of the Act is amended by +adding the following after paragraph (a): +Restricted interest and financing expenses +(a.1) restricted interest and financing expenses for +taxation years preceding the year, but no amount is +deductible for the year in respect of restricted interest +and financing expenses except to the extent of the +amount determined by the formula +A + B +where +A +is the amount that would be the taxpayer’s excess +capacity for the year if the amount determined for +C in paragraph (b) of the definition excess capac- +ity in subsection 18.2(1) were nil, and +B +is the total of all amounts, each of which is an +amount of received capacity (as defined in sub- +section 18.2(1)) of the taxpayer for the year; +(2) Clause 111(1)(e)(ii)(A) of the Act is replaced +by the following: +(A) the amount required by subsection 127(8) or +127.44(11) in respect of the partnership to be +added in computing the investment tax credit or +the CCUS tax credit (as defined in subsection +127.44(1)) of the taxpayer for the taxation year, +(3) Clause 111(1)(e)(ii)(A) of the Act, as enacted +by subsection (2), is replaced by the following: +(A) the amount required by subsections 127(8), +127.44(11) or 127.45(8) in respect of the partner- +ship to be added in computing the investment +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 26-27 + +Page 147 +tax credit, the CCUS tax credit (as defined in +subsection 127.44(1)) or the clean technology +investment tax credit (as defined in subsection +127.45(1)) of the taxpayer for the taxation year, +(4) The portion of subsection 111(3) of the Act be- +fore subparagraph (a)(i.1) is replaced by the fol- +lowing: +Limitation on deductibility +(3) For the purposes of subsection (1), +(a) an amount in respect of a non-capital loss, restrict- +ed interest and financing expense, restricted farm loss, +farm loss or limited partnership loss, as the case may +be, for a taxation year is deductible, and an amount in +respect of a net capital loss for a taxation year may be +claimed, in computing the taxable income of a taxpay- +er for a particular taxation year only to the extent that +it exceeds the total of +(i) amounts deducted under this section in respect +of that non-capital loss, restricted interest and fi- +nancing expense, restricted farm loss, farm loss or +limited partnership loss in computing taxable in- +come (or, in the case of a restricted interest and fi- +nancing expense, in computing a non-capital loss) +for taxation years preceding the particular taxation +year, +(5) Paragraph 111(3)(a) of the Act is amended by +striking out “and” at the end of subparagraph +(i.1) and by adding the following after subpara- +graph (ii): +(iii) amounts claimed in respect of that limited +partnership loss in computing taxable income for +taxation years preceding the particular taxation +year to the extent that subsection 18.2(2) denied a +deduction in respect of those amounts for the pre- +ceding taxation year; and +(6) The portion of paragraph 111(3)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) no amount is deductible in respect of a non-capital +loss, restricted interest and financing expense, net +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +27 + +Page 148 +capital loss, restricted farm loss, farm loss or limited +partnership loss, as the case may be, for a taxation +year until +(7) Paragraph 111(3)(b) of the Act is amended by +adding the following after subparagraph (i): +(i.1) in the case of a restricted interest and financ- +ing expense, the restricted interest and financing +expenses, +(8) The portion of subsection 111(5) of the Act be- +fore subparagraph (a)(i) is replaced by the fol- +lowing: +Loss restriction event — certain losses and expenses +(5) If at any time a taxpayer is subject to a loss restric- +tion event, +(a) no amount in respect of the taxpayer’s non-capital +loss, restricted interest and financing expense or farm +loss for a taxation year that ended before that time is +deductible by the taxpayer for a taxation year that +ends after that time, except that the portion of the tax- +payer’s non-capital loss, restricted interest and financ- +ing expense or farm loss, as the case may be, for a tax- +ation year that ended before that time as may reason- +ably be regarded as the taxpayer’s loss from carrying +on a business or the taxpayer’s expense or loss in- +curred in the course of carrying on a business, as the +case may be, and, if a business was carried on by the +taxpayer in that year, the portion of the non-capital +loss as may reasonably be regarded as being in respect +of an amount deductible under paragraph 110(1)(k) in +computing the taxpayer’s taxable income for that year +is deductible by the taxpayer for a particular taxation +year that ends after that time +(9) Section 111 of the Act is amended by adding +the following after subsection (5): +Loss restriction event – cumulative unused excess +capacity +(5.01) If at any time a particular taxpayer is subject to a +loss restriction event, the cumulative unused excess ca- +pacity of any taxpayer for any taxation year that ends af- +ter that time shall be determined without regard to any +absorbed capacity, excess capacity or transferred capacity +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +27 + +Page 149 +of the particular taxpayer for any taxation year that end- +ed before that time. +(10) Paragraph (b) of the description of E in the +definition non-capital loss in subsection 111(8) of +the Act is replaced by the following: +(b) an amount deducted under paragraph +(1)(a.1) or (b) or section 110.6, or deductible un- +der any of paragraphs 110(1)(d) to (d.3), (f), (g) +and (k), section 112 and subsections 113(1) and +138(6), in computing the taxpayer’s taxable in- +come for the year, or +(11) Subsection 111(8) of the Act is amended by +adding the following in alphabetical order: +restricted interest and financing expense of a taxpay- +er for a taxation year means the amount determined by +the formula +A + B + C +where +A +is the total of all amounts each of which is the por- +tion of an amount that is not deductible in comput- +ing the income for the taxation year of the taxpayer +from a business or property, or the taxable income of +the taxpayer for the year, or does not reduce the +amount determined under paragraph 3(b) in respect +of the taxpayer for the year, because of subsection +18.2(2), +B +is the amount determined under paragraph 12(1)(l.2) +in respect of the taxpayer for the taxation year, and +C +is the total of all amounts, each of which is an +amount determined by the formula +D × E +where +D +is the portion of an amount that is not deductible +because of subclause 95(2)(f.11)(ii)(D)(I), or an +amount that is included because of subclause +95(2)(f.11)(ii)(D)(II), in determining, in respect +of the taxpayer for an affiliate taxation year (as +defined in subsection 18.2(1)) of a controlled for- +eign affiliate of the taxpayer ending in the taxa- +tion year, an amount of the affiliate that is de- +scribed in subparagraph 95(2)(f)(ii), and +E +is the taxpayer’s specified participating per- +centage (as defined in subsection 18.2(1)) in re- +spect of the affiliate for the affiliate taxation +year; (dépense d’intérêts et de financement +restreinte) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +27 + +Page 150 +(12) The portion of subsection 111(9) of the Act +before paragraph (a) is replaced by the follow- +ing: +Exception +(9) In this section, a taxpayer’s non-capital loss, restrict- +ed interest and financing expense, net capital loss, re- +stricted farm loss, farm loss and limited partnership loss +for a taxation year during which the taxpayer was not +resident in Canada shall be determined as if +(13) Subsections (1) and (4) to (12) apply in re- +spect of taxation years of a taxpayer that begin on +or after October 1, 2023. However, subsections (1) +to (10) also apply in respect of a taxation year of a +taxpayer that begins before, and ends after, Octo- +ber 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +(14) Subsection (2) is deemed to have come into +force on January 1, 2022. +(15) Subsection (3) is deemed to have come into +force on March 28, 2023. +28 (1) Section 112 of the Act is amended by +adding the following after subsection (2): +Mark-to-market property +(2.01) No deduction may be made under subsection (1) +or (2) or 138(6) in computing the taxable income of a cor- +poration for a taxation year in respect of a dividend re- +ceived on a share if +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 27-28 + +Page 151 +(a) the corporation is a financial institution at any +time in the year; and +(b) the share +(i) is a mark-to-market property of the corporation +for the year, or +(ii) would be a mark-to-market property of the cor- +poration for the year if the share was held at any +time in the year by the corporation. +Tracking property and preferred shares +(2.02) For the purpose of paragraph (2.01)(b), +(a) a share (other than a share of a financial institu- +tion) is deemed to be a mark-to-market property of +the corporation for the year if the share +(i) is a tracking property of the corporation at any +time in the year, or +(ii) would be a tracking property of the corporation +if the share was held at any time in the year by the +corporation; and +(b) a taxable preferred share is deemed not to be a +mark-to-market property of the corporation for the +year unless the share would be described in subpara- +graph (a)(i) or (ii) if paragraph (a) were read without +reference to “(other than a share of a financial institu- +tion)”. +(2.03) Subsection (2.01) does not apply to a dividend re- +ceived by an insurance corporation in a taxation year that +is +(a) either +(i) received on a share (other than a share de- +scribed in subparagraph (2.02)(a)(i)) held by the +corporation in connection with an insurance con- +tract entered into, issued or acquired in the ordi- +nary course of an insurance business of the corpo- +ration, or +(ii) deemed to be received by the corporation as a +result of a designation by a mutual fund trust under +subsection 104(19) in respect of a unit of the trust +that is held by the corporation in connection with +an insurance contract entered into, issued or ac- +quired in the ordinary course of an insurance busi- +ness of the corporation; and +(b) identified in the corporation’s return of income +under this Part for the year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +28 + +Page 152 +(2) Paragraph 112(6)(c) of the Act is replaced by +the following: +(c) financial institution, mark-to-market property +and tracking property have the same meaning as in +subsection 142.2(1). +(3) Subsections (1) and (2) apply in respect of div- +idends received after 2023. +29 (1) Subsection 113(3) of the Act is amended by +adding the following definitions in alphabetical +order: +deductible, in relation to an amount in respect of a pay- +ment, in computing relevant foreign income or profits, +has the same meaning as in subsection 18.4(1). (déduc- +tible) +entity has the same meaning as in subsection 95(1). +(entité) +equity interest has the same meaning as in subsection +18.4(1). (participation au capital) +foreign expense restriction rule has the same meaning +as in subsection 18.4(1). (régle étrangère de restriction +des dépenses) +foreign hybrid mismatch rule has the same meaning as +in subsection 18.4(1). (règle étrangère d’asymétrie hy- +bride) +foreign taxation year of an entity has the same mean- +ing as in subsection 18.4(1). (année d’imposition étran- +gère) +relevant foreign income or profits of an entity for a +foreign taxation year has the same meaning as in subsec- +tion 18.4(1). (revenus ou bénéfices étrangers perti- +nents) +(2) Section 113 of the Act is amended by adding +the following after subsection (4): +Deduction restriction +(5) Any amount that, in the absence of this subsection, +would be a dividend received by a corporation resident in +Canada on a share owned by it of the capital stock of a +foreign affiliate of the corporation is deemed, for the pur- +poses of this section (other than this subsection), not to +be a dividend received by the corporation on a share of +the capital stock of the affiliate to the extent of the total +of all amounts, each of which, in respect of the dividend, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 28-29 + +Page 153 +(a) is an amount that is or can reasonably be expected +to be deductible in computing +(i) relevant foreign income or profits, for a foreign +taxation year, of +(A) the affiliate, or +(B) another entity (other than the corporation) +because that entity has a direct or indirect equity +interest in the affiliate, or +(ii) income or profits of the affiliate that are taken +into account in determining relevant foreign in- +come or profits of another entity for a foreign taxa- +tion year; or +(b) would, in the absence of any foreign hybrid mis- +match rule or foreign expense restriction rule, be de- +scribed in paragraph (a). +Deduction for foreign taxes +(6) If, for the purposes of this section (other than subsec- +tion (5)), all or any portion of a particular amount is +deemed by subsection (5) not to be a dividend received +by a corporation on a share of the capital stock of a for- +eign affiliate in a taxation year of the corporation, there +may be deducted from the corporation’s income for the +taxation year for the purpose of computing its taxable in- +come for the year an amount equal to the lesser of +(a) the particular amount or portion of the particular +amount, as the case may be, and +(b) the amount determined by the formula +A × B +where +A +is the non-business-income tax paid by the corpo- +ration applicable to the particular amount or por- +tion of the particular amount, as the case may be, +and +B +is the corporation’s relevant tax factor for the +year. +Filing Requirement +(7) Each corporation shall file with its return of income +for a taxation year a prescribed form containing pre- +scribed information if subsection (5) deems an amount +not to be a dividend received by the corporation on a +share of the capital stock of a foreign affiliate. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +29 + +Page 154 +(3) Subsections (1) and (2) apply in respect of any +dividend received by a corporation resident in +Canada on a share owned by the corporation of +the capital stock of a foreign affiliate of the cor- +poration on or after July 1, 2022, except that sub- +section 113(7) of the Act, as enacted by subsection +(2), does not apply in respect of any dividend re- +ceived before July 1, 2023. +30 (1) Subsection 122.8(1) of the Act is amended +by adding the following in alphabetical order: +relevant census means +(a) for the 2023 and 2024 taxation years, the 2016 cen- +sus published by Statistics Canada; and +(b) in any other case, the last census published by +Statistics Canada before the taxation year. (recense- +ment pertinent) +(2) Paragraph (a) of the description of E in sub- +section 122.8(4) of the Act is replaced by the fol- +lowing: +(a) 1.2, if there is a census metropolitan area, as deter- +mined in the relevant census, in the relevant province +and the individual does not reside in a census +metropolitan area at the beginning of the specified +month, and +(3) Subsections (1) and (2) apply to the 2023 and +subsequent taxation years. +31 (1) The portion of section 123.3 of the Act be- +fore paragraph (a) is replaced by the following: +Refundable tax — CCPC or substantive CCPC +123.3 There shall be added to the tax otherwise payable +under this Part for each taxation year by a corporation +that is a Canadian-controlled private corporation +throughout the year — or a substantive CCPC at any time +in the year — an amount equal to 10 2/3% of the lesser of +(2) Subsection (1) applies to taxation years that +end on or after April 7, 2022. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 29-31 + +Page 155 +32 (1) The portion of paragraph (b) of the defini- +tion full rate taxable income in subsection 123.4(1) +of the Act before subparagraph (i) is replaced by +the following: +(b) if the corporation is a Canadian-controlled private +corporation throughout the year or a substantive +CCPC at any time in the year, the amount by which +that portion of the corporation’s taxable income for +the year that is subject to tax under subsection 123(1) +exceeds the total of +(2) Subsection (1) applies to taxation years that +end on or after April 7, 2022. +33 (1) The description of A in subsection 125.2(2) +of the Act is replaced by the following: +A +is +(a) 0.075, if the taxation year begins after 2021 and +before 2032, +(b) 0.05625, if the taxation year begins after 2031 +and before 2033, +(c) 0.0375, if the taxation year begins after 2032 +and before 2034, +(d) 0.01875, if the taxation year begins after 2033 +and before 2035, and +(e) nil, in any other case; +(2) The description of C in subsection 125.2(2) of +the Act is replaced by the following: +C +is +(a) 0.045, if the taxation year begins after 2021 and +before 2032, +(b) 0.03375, if the taxation year begins after 2031 +and before 2033, +(c) 0.0225, if the taxation year begins after 2032 +and before 2034, +(d) 0.01125, if the taxation year begins after 2033 +and before 2035, and +(e) nil, in any other case; and +34 (1) Paragraph 127(8.1)(b) of the Act is replaced +by the following: +(b) the taxpayer’s at-risk amount in respect of the +partnership, less the total of all amounts required by a +clean economy allocation provision (as defined in +subsection 127.47(1)) to be added in computing a +clean economy tax credit (as defined in subsection +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 32-34 + +Page 156 +127.47(1)) of the taxpayer at the end of that fiscal peri- +od. +(2) The definition government assistance in sub- +section 127(9) of the Act is replaced by the follow- +ing: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.44(2); (aide gouvernementale) +(3) The definition government assistance in sub- +section 127(9) of the Act, as amended by subsec- +tion (2), is replaced by the following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.44(2) or 127.45(2); (aide gouvernementale) +(4) The definition non-government assistance in +subsection 127(9) of the Act is replaced by the fol- +lowing: +non-government assistance means an amount (other +than an amount received directly from a government, +municipality or other public authority) that would be in- +cluded in income under paragraph 12(1)(x) if that para- +graph were read without reference to subparagraphs +12(1)(x)(v) to (vii); (aide non gouvernementale) +(5) Subsections (1) and (2) are deemed to have +come into force on January 1, 2022. +(6) Subsection (3) is deemed to have come into +force on March 28, 2023. +35 (1) The Act is amended by adding the follow- +ing after section 127.43: +Definitions +127.44 (1) The following definitions apply in this sec- +tion, Part XII.7 and in Schedule II to the Income Tax +Regulations. +captured carbon means captured carbon dioxide that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 34-35 + +Page 157 +(a) would otherwise be released into the atmosphere; +or +(b) is captured directly from the ambient air. (car- +bone capté) +CCUS process means the process of carbon capture, +utilization and storage that includes the +(a) capture of carbon dioxide +(i) that would otherwise be released into the atmo- +sphere, or +(ii) directly from the ambient air; and +(b) storage or use of the captured carbon. (processus +de CUSC) +CCUS project means a project that is intended to sup- +port a CCUS process by +(a) capturing carbon dioxide +(i) that would otherwise be released into the atmo- +sphere, or +(ii) directly from the ambient air; +(b) transporting captured carbon; or +(c) storing or using captured carbon. (projet de +CUSC) +CCUS tax credit means an amount deemed under sub- +section (2) to have been paid by a taxpayer on account of +its tax payable under this Part for the year. (crédit d’im- +pôt pour le CUSC) +dedicated geological storage, in respect of a CCUS +project, means a geological formation that is located in a +jurisdiction that was a designated jurisdiction at the time +that the first qualified CCUS expenditure was made in re- +spect of the project and that is, at the time a relevant ex- +penditure is incurred, +(a) capable of permanently storing captured carbon; +(b) authorized and regulated for the storage of cap- +tured carbon under the laws of the designated juris- +diction; and +(c) a formation in which no captured carbon is used +for enhanced oil recovery. (stockage géologique dé- +dié) +designated jurisdiction means +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 158 +(a) the provinces of British Columbia, Saskatchewan +and Alberta; and +(b) any other jurisdiction within Canada (including +the exclusive economic zone of Canada) or the United +States for which a designation by the Minister of the +Environment under subsection (13) is in effect. (juri- +diction désignée) +dual-use equipment means equipment that is part of a +CCUS project of a taxpayer and that is described in any of +the following paragraphs (and, in the case of property ac- +quired before the first day of commercial operations of +the CCUS project, is verified by the Minister of Natural +Resources as being described in any of the following +paragraphs): +(a) equipment that is not used for natural gas process- +ing or acid gas injection, and that +(i) generates electrical energy, heat energy or a +combination of electrical and heat energy, if more +than 50% of either the electrical energy or heat en- +ergy that is expected to be produced over the total +CCUS project review period, based on the most re- +cent project plan, is expected (not including equip- +ment that supports the qualified CCUS project indi- +rectly by way of an electrical utility grid) to directly +support +(A) a qualified CCUS project, unless the equip- +ment uses fossil fuels and emits carbon dioxide +that is not subject to capture by a qualified CCUS +project, or +(B) hydrogen production from electrolysis or +natural gas as long as emissions are abated by a +qualified CCUS project, unless the equipment +uses fossil fuels and emits carbon dioxide that is +not subject to capture by a qualified CCUS +project, +(ii) delivers, collects, recovers, treats or recirculates +water, or a combination of any of those activities, in +support of a qualified CCUS project, +(iii) is transmission equipment that directly trans- +mits electrical energy from a system described in +subparagraph (a)(i) to a qualified CCUS project and +more than 50% of the electrical energy to be trans- +mitted by the equipment over the total CCUS +project review period, based on the most recent +project plan, is expected to support the qualified +CCUS project or hydrogen production from elec- +trolysis or natural gas as long as emissions are abat- +ed by a qualified CCUS project, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 159 +(iv) is distribution equipment that distributes elec- +trical or heat energy; +(b) equipment that is physically and functionally inte- +grated with the equipment described in paragraph (a) +(for greater certainty, excluding construction equip- +ment, furniture, office equipment and vehicles) and +that is ancillary equipment used solely to support the +functioning of equipment described in paragraph (a) +within a CCUS process as part of +(i) an electrical system, +(ii) a fuel supply system, +(iii) a liquid delivery and distribution system, +(iv) a cooling system, +(v) a process material storage and handling and +distribution system, +(vi) a process venting system, +(vii) a process waste management system, or +(viii) a utility air or nitrogen distribution system; +(c) equipment that is +(i) used as part of a control, monitoring or safety +system solely to support the equipment described +in paragraphs (a) or (b), +(ii) a building or other structure all or substantially +all of which is used, or to be used, for the installa- +tion or operation of equipment described in para- +graph (a), (b) or subparagraph (i), or +(iii) used solely to convert another property that +would not otherwise be described in paragraph (a) +or (b) or subparagraphs (i) and (ii) if the conversion +causes the other property to satisfy the description +in the paragraphs (a) or (b) or subparagraphs (i) or +(ii); or +(d) equipment used solely to refurbish property de- +scribed in paragraphs (a) or (b) or subparagraphs +(c)(i) and (ii) that is part of the CCUS project of the +taxpayer. (matériel à double usage) +eligible use means +(a) the storage of captured carbon in dedicated geo- +logical storage; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 160 +(b) the use of captured carbon in producing concrete +in Canada or the United States using a qualified con- +crete storage process. (utilisation admissible) +first day of commercial operations means the day that +is 120 days after the day on which captured carbon diox- +ide is first delivered to a carbon transportation, carbon +storage or carbon use system for the purpose of storage +or use on an ongoing operational basis. (premier jour +des activités commerciales) +ineligible use means +(a) the emission of captured carbon into the atmo- +sphere, other than +(i) for the purposes of system integrity or safety, or +(ii) incidental emission made in the ordinary +course of operations; +(b) the storage or use of captured carbon for enhanced +oil recovery; and +(c) any other storage or use that is not an eligible use. +(utilisation non admissible) +non-government assistance has the same meaning as +in subsection 127(9). (aide non gouvernementale) +preliminary CCUS work activity means an activity that +is preliminary to the acquisition, construction, fabrica- +tion or installation by or on behalf of a taxpayer of prop- +erty described in Class 57 or 58 in Schedule II to the In- +come Tax Regulations in respect of the taxpayer’s CCUS +project including, but not limited to, a preliminary activi- +ty that is +(a) obtaining permits or regulatory approvals; +(b) performing front-end design or engineering work, +including front-end engineering design studies (or +equivalent studies as determined by the Minister of +Natural Resources) but excluding detailed design or +engineering work in relation to specific property in- +cluded in Class 57 or Class 58; +(c) conducting feasibility studies or pre-feasibility +studies (or equivalent studies as determined by the +Minister of Natural Resources); +(d) conducting environmental assessments; or +(e) clearing or excavating land. (travaux prélimi- +naires de CUSC) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 161 +projected eligible use percentage, in respect of a +CCUS project, for a period is the amount, expressed as a +percentage, determined by the formula +A ÷ B +where +A +is the quantity of captured carbon that the CCUS +project is expected, based on the project’s most re- +cent project plan, to support for storage or use in eli- +gible use during the period; and +B +is the total quantity of captured carbon that the +CCUS project is expected, based on the project’s +most recent project plan, to support for storage or +use in both eligible use and ineligible use during the +period. (pourcentage d’utilisation admissible pré- +vu) +project plan means a plan for a CCUS project that +(a) reflects a front-end engineering design study (or +an equivalent study as determined by the Minister of +Natural Resources) for the CCUS project; +(b) describes the quantity of captured carbon that the +CCUS project is expected to support for storage or use +in each calendar year over its total CCUS project re- +view period, in +(i) eligible use, and +(ii) ineligible use; +(c) contains information required in guidelines pub- +lished by the Minister of Natural Resources; and +(d) is filed with the Minister of Natural Resources, in +the form and manner determined by that Minister, be- +fore the project’s first day of commercial operations. +(plan de projet) +qualified carbon capture expenditure of a taxpayer for +a taxation year means an amount that is the portion of an +expenditure incurred by the taxpayer to acquire a proper- +ty in the year, in respect of a qualified CCUS project of +the taxpayer, determined by the formula +A × (B + C + D + E) × F +where +A +is, in respect of property acquired by the taxpayer in +the year (other than property situated outside of +Canada), +(a) the capital cost of property described in (and, +in the case of property acquired before the first +day of commercial operations of the project, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 162 +verified by the Minister of Natural Resources as +being property described in) +(i) paragraph (a) of Class 57 in Schedule II to +the Income Tax Regulations, or +(ii) any of paragraphs (d) to (g) of Class 57 in +Schedule II to the Income Tax Regulations in +relation to equipment described in paragraph +(a) of that Class, or +(b) the proportion of the capital cost of dual-use +equipment that, +(i) if the equipment is described in subpara- +graph (a)(i) of the definition dual-use equip- +ment in this subsection, or is acquired in rela- +tion to such equipment, the amount of energy +expected to be produced for use in a qualified +CCUS project over the project’s total CCUS +project review period is of the total amount of +energy expected to be produced by the equip- +ment in that period (determined without re- +gard to energy produced and consumed by the +equipment in the process of producing energy), +based on the project’s most recent project plan, +(ii) if the equipment is described in subpara- +graph (a)(ii) of the definition dual-use equip- +ment in this subsection, or is acquired in rela- +tion to such equipment, the mass of water ex- +pected to be returned from a qualified CCUS +project over the project’s total CCUS project re- +view period is of the total mass of water expect- +ed to be returned to the equipment in that peri- +od, based on the project’s most recent project +plan, +(iii) if the equipment is described in subpara- +graph (a)(iii) of the definition dual-use equip- +ment in this subsection, or is acquired in rela- +tion to such equipment, the amount of electri- +cal energy expected to be transmitted by the +equipment for use in a qualified CCUS project +over the total CCUS project review period is of +the total amount of electrical energy expected +to be transmitted by the equipment in that pe- +riod (determined without regard to electrical +energy consumed by the equipment in the pro- +cess of transmission), based on the project’s +most recent project plan, and +(iv) if the equipment is described in subpara- +graph (a)(iv) of the definition dual-use equip- +ment in this subsection, or is acquired in rela- +tion to such equipment, the amount of electri- +cal or heat energy expected to be distributed by +the equipment (or if it is distribution equip- +ment that expands the capacity of existing +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 163 +equipment, the electrical or heat energy expect- +ed to be distributed by the existing and new +equipment) for use in a qualified CCUS project +over the total CCUS project review period is of +the total amount of electrical or heat energy ex- +pected to be distributed by the equipment (or +the existing and new equipment) in that period +(determined without regard to energy con- +sumed by the equipment in the process of dis- +tribution), based on the project’s most recent +project plan; +B +is +(a) if the time of the expenditure is after the first +project period, nil, or +(b) in any other case, the projected eligible use +percentage for the first project period; +C +is +(a) if the time of the expenditure is after the sec- +ond project period, nil, or +(b) in any other case, the projected eligible use +percentage for the second project period; +D +is +(a) if the time of the expenditure is after the third +project period, nil, or +(b) in any other case, the projected eligible use +percentage for the third project period; +E +is the projected eligible use percentage for the fourth +project period; and +F +is +(a) if the time of the expenditure is before the sec- +ond project period, 0.25, +(b) if the time of the expenditure is during the +second project period, 0.33, +(c) if the time of the expenditure is during the +third project period, 0.5, and +(d) if the time of the expenditure is during the +fourth project period, 1. (dépense admissible +pour le captage du carbone) +qualified carbon storage expenditure of a taxpayer for +a taxation year means an amount that is the capital cost +incurred by the taxpayer to acquire in the year, in respect +of a qualified CCUS project of the taxpayer, a property +(other than property situated outside of Canada) that is +(a) expected, based on the qualified CCUS project’s +most recent project plan before the time the expendi- +ture is incurred, to support storage of captured carbon +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 164 +solely in a manner described in paragraph (a) of the +definition of eligible use; and +(b) described in (and, in the case of property acquired +before the first day of commercial operations of the +project, verified by the Minister of Natural Resources +as being property described in) +(i) paragraph (c) of Class 57 in Schedule II to the +Income Tax Regulations, or +(ii) any of paragraphs (d) to (g) of Class 57 in +Schedule II to the Income Tax Regulations in rela- +tion to equipment described in paragraph (c) of +that Class. (dépense admissible pour le sto- +ckage du carbone) +qualified carbon transportation expenditure of a tax- +payer for a taxation year means an amount that is the +portion of an expenditure incurred by the taxpayer to ac- +quire a property in the year in respect of a qualified +CCUS project of the taxpayer, determined by the formula +A × (B + C + D + E) × F +where +A +is, in respect of property acquired by the taxpayer in +the year (other than property situated outside of +Canada), the capital cost of property described in +(and, in the case of property acquired before the first +day of commercial operations of the project, verified +by the Minister of Natural Resources as being prop- +erty described in) +(a) paragraph (b) of Class 57 in Schedule II to the +Income Tax Regulations, or +(b) any of paragraphs (d) to (g) of Class 57 in +Schedule II to the Income Tax Regulations in re- +lation to equipment described in paragraph (b) of +that Class; +B +is +(a) if the time of the expenditure is after the first +project period, nil, or +(b) in any other case, the projected eligible use +percentage for the first project period; +C +is +(a) if the time of the expenditure is after the sec- +ond project period, nil, or +(b) in any other case, the projected eligible use +percentage for the second project period; +D +is +(a) if the time of the expenditure is after the third +project period, nil, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 165 +(b) in any other case, the projected eligible use +percentage for the third project period; +E +is the projected eligible use percentage for the fourth +project period; and +F +is +(a) if the time of the expenditure is before the sec- +ond project period, 0.25, +(b) if the time of the expenditure is during the +second project period, 0.33, +(c) if the time of the expenditure is during the +third project period, 0.5, and +(d) if the time of the expenditure is during the +fourth project period, 1. (dépense admissible +pour le transport du carbone) +qualified carbon use expenditure of a taxpayer for a +taxation year means an amount that is the capital cost in- +curred by the taxpayer to acquire in the year, in respect +of a qualified CCUS project of the taxpayer, a property +(other than property situated outside of Canada) that is +(a) described in (and, in the case of property acquired +before the first day of commercial operations of the +project, verified by the Minister of Natural Resources +as being property described in) any of paragraphs (a) +to (e) of Class 58 in Schedule II to the Income Tax +Regulations; and +(b) expected, based on the qualified CCUS project’s +most recent project plan before the time the expendi- +ture is incurred, to support storage or use of captured +carbon solely in a manner described in paragraph (b) +of the definition of eligible use. (dépense admis- +sible pour l’utilisation du carbone) +qualified CCUS expenditure means a +(a) qualified carbon capture expenditure; +(b) qualified carbon transportation expenditure; +(c) qualified carbon storage expenditure; or +(d) qualified carbon use expenditure. (dépense de +CUSC admissible) +qualified CCUS project means a CCUS project of a tax- +payer that meets the following conditions: +(a) it is expected, based on the project’s most recent +project plan, to support the capture of carbon dioxide +in Canada for a period that is at least equal to the total +CCUS project review period for the project; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 166 +(b) an initial project evaluation has been issued by the +Minister of Natural Resources, in the form and man- +ner determined by the Minister of Natural Resources, +in respect of the project; +(c) based on the most recent project plan for the +project, its projected eligible use percentage equals or +exceeds 10% in each of the following periods: +(i) if the first project period begins after September +of a calendar year, the period beginning on the first +day of commercial operations and ending on De- +cember 31 of the following calendar year, and +(ii) each calendar year of the project’s total CCUS +project review period, other than a period that in- +cludes a year referred to in subparagraph (i); and +(d) it is not a project that is +(i) operated to service a unit (as defined under the +Reduction of Carbon Dioxide Emissions from Coal- +fired Generation of Electricity Regulations) for +which the commissioning date (as defined under +the Reduction of Carbon Dioxide Emissions from +Coal-fired Generation of Electricity Regulations) +was on or before April 7, 2022, and +(ii) undertaken for the purpose of complying with +emission standards that apply, or will apply, under +the Reduction of Carbon Dioxide Emissions from +Coal-fired Generation of Electricity Regulations. +(projet de CUSC admissible) +qualified concrete storage process means a process +evaluated against the ISO 14034:2016 standard Environ- +mental management — Environmental technology veri- +fication for which a validation statement confirming that +at least 60% of the captured carbon that is injected into +concrete is expected to be mineralized and permanently +stored in the concrete has been issued by a professional +or organization that +(a) is accredited as a verification body, under ISO +14034:2016, Environmental management – Environ- +mental +technology +verification +and +ISO/IEC +17020:2012, Conformity assessment — Requirements +for the operation of various types of bodies perform- +ing inspection, by the Standards Council of Canada, +the ANSI National Accreditation Board (U.S.) or any +other accreditation organization that is a member of +the International Accreditation Forum; and +(b) meets the requirements of a third-party inspection +body described in ISO/IEC 17020:2012, Conformity +assessment — Requirements for the operation of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 167 +various types of bodies performing inspection. (pro- +cessus de stockage dans le béton admissible) +qualifying taxpayer means a taxable Canadian corpora- +tion. (contribuable admissible) +specified percentage means, in respect of a +(a) qualified carbon capture expenditure if incurred to +capture carbon +(i) directly from ambient air +(A) after 2021 and before 2031, 60%, +(B) after 2030 and before 2041, 30%, or +(C) after 2040, 0%, or +(ii) other than directly from ambient air +(A) after 2021 and before 2031, 50%, +(B) after 2030 and before 2041, 25%, or +(C) after 2040, 0%; and +(b) qualified carbon transportation expenditure, qual- +ified carbon storage expenditure or qualified carbon +use expenditure if incurred +(i) after 2021 and before 2031, 37 1/2%, +(ii) after 2030 and before 2041, 18 3/4%, or +(iii) after 2040, 0%. (pourcentage déterminé) +total CCUS project review period, in respect of a +CCUS project, means the period beginning on the first +day of commercial operations of the project and ending +on the last day of the fourth project period. (période to- +tale d’examen du projet de CUSC) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 168 +Tax credit +(2) Where a qualifying taxpayer files a prescribed form +containing prescribed information on or before its filing- +due date for a taxation year, the taxpayer is deemed to +have paid on its balance-due day for the year an amount +on account of its tax payable under this Part for the year +equal to the total of +(a) the amount, if any, by which the taxpayer’s cumu- +lative CCUS development tax credit for the year ex- +ceeds its cumulative CCUS development tax credit for +the immediately preceding taxation year, and +(b) the taxpayer’s CCUS refurbishment tax credit for +the year. +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2), section 127.45 and Part XII.7, the amount +deemed under subsection (2) to have been paid by a tax- +payer for a taxation year is deemed to have been deduct- +ed from the taxpayer’s tax otherwise payable under this +Part for the year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 169 +Cumulative CCUS development tax credit +(4) For the purposes of this Act, a taxpayer’s cumulative +CCUS development tax credit for a taxation year is the to- +tal of all amounts, each of which is, in respect of an ex- +penditure incurred for a qualified CCUS project of the +taxpayer before the first day of commercial operations of +the CCUS project +(a) a qualified CCUS expenditure incurred in the year +or a previous taxation year by the taxpayer multiplied +by the applicable specified percentage; or +(b) an amount required because of subsection (11) to +be added in computing the taxpayer’s cumulative +CCUS development tax credit at the end of the year or +a previous year. +CCUS refurbishment tax credit +(5) For the purposes of this Act, a CCUS refurbishment +tax credit of a taxpayer for a taxation year is the total of +all amounts, each of which is, in respect of an expendi- +ture incurred for a qualified CCUS project of the taxpayer +in the year and during the total CCUS project review pe- +riod +(a) a qualified CCUS expenditure incurred in the year +by the taxpayer multiplied by the applicable specified +percentage; or +(b) an amount required because of subsection (11) to +be added in computing the taxpayer’s CCUS refurbish- +ment tax credit at the end of the year. +Changes to project or eligible use +(6) A taxpayer with a qualified CCUS project shall file, +within 90 days after the occurrence of either of the events +described in paragraph (a) or (b), a revised project plan +for the project with the Minister of Natural Resources, in +the form and manner determined by the Minister of Nat- +ural Resources if, before the first day of commercial oper- +ations of the project, +(a) the Minister of Natural Resources determines that +there has been a material change to the project and re- +quests that the taxpayer file a revised project plan for +the project; or +(b) there has been a reduction (as compared to the +most recent project plan for the project) of more than +five percentage points in the projected eligible use +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 170 +percentage in respect of the project during any project +period. +Revised project evaluation +(7) If a taxpayer files a revised project plan in accordance +with subsection (6), the Minister of Natural Resources +shall issue a revised project evaluation with all due dis- +patch. +Qualified CCUS project determination +(8) For the purposes of this section and Part XII.7, +(a) the Minister may, in consultation with the Minis- +ter of Natural Resources, determine that one or more +CCUS projects is one project or multiple projects +(i) at any time before an initial project evaluation of +a CCUS project has been issued by the Minister of +Natural Resources, or +(ii) if the Minister of Natural Resources has re- +quested the filing of a revised project plan for the +project, after the revised project plan has been sub- +mitted, but before a revised project evaluation has +been issued by the Minister of Natural Resources in +respect of the revised project plan, +(b) any determination under paragraph (a) is deemed +to result in the CCUS project or CCUS projects, as the +case may be, being one project or multiple projects, as +the case may be; +(c) for each project determined under paragraph (a), a +project plan shall be filed by a taxpayer with the Min- +ister of Natural Resources (in the form and manner +determined by the Minister of Natural Resources) on +or before the day that is 180 days after the determina- +tion is made; and +(d) the Minister of Natural Resources may request +from a taxpayer all reasonable documentation and in- +formation necessary for the Minister of Natural Re- +sources to fulfill a responsibility under this section, in- +cluding final detailed engineering designs, and may +refuse to verify an expenditure or issue an initial +project evaluation or a revised project evaluation un- +der this section if such documentation or information +is not provided by the taxpayer on or before the day +that is 180 days after it was requested. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 171 +Special rules — adjustments +(9) For the purposes of this section and Part XII.7, +(a) the capital cost to a taxpayer of a property of Class +57 or 58 in Schedule II to the Income Tax Regulations +shall be +(i) determined without reference to subsections +13(7.1) and (7.4), and +(ii) reduced by the amount of any non-government +assistance that, at the time of the filing of the tax- +payer’s return of income under this Part for the tax- +ation year, the taxpayer has received, is entitled to +receive or can reasonably be expected to receive in +respect of the property; +(b) the amount of a qualified CCUS expenditure of a +taxpayer in a taxation year in respect of a CCUS +project shall not include +(i) any amount in respect of an expenditure in- +curred by the taxpayer before 2022 or after 2040, +(ii) any amount in respect of any expenditure in- +curred +(A) to acquire property that has been used for +any purpose by any person or partnership before +it was acquired by the taxpayer, +(B) for which a tax credit was previously deduct- +ed under this section, by any person in respect of +the property to which the expenditure relates +(other than an expenditure for repair or replace- +ment of that property), or +(C) for which an investment tax credit is claimed +under section 127 or a clean technology invest- +ment tax credit is claimed under section 127.45, +(iii) any amount in respect of an expenditure in- +curred for a preliminary CCUS work activity, +(iv) any amount that has, by virtue of section 21, +been added to the cost of a property, +(v) an expenditure that is incurred by a taxpayer on +or after the first day of commercial operations of +the CCUS project to the extent that the total of all +such amounts exceeds 10% of the total of all quali- +fied CCUS expenditures incurred by the taxpayer +before the first day of commercial operations of the +CCUS project, or +(vi) except where subsection 211.92(11) applies, an +expenditure incurred by a taxpayer to acquire a +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 172 +property that is disposed of, or exported from +Canada, by the taxpayer in the same taxation year +as it was acquired; +(c) except for the purposes of subparagraph (b)(i), +and subject to subsection (12), if a taxpayer has ac- +quired property outside Canada, the expenditure is +deemed to have been incurred, and the property ac- +quired, at the time it is imported into Canada; +(d) subsections 127(11.6) to (11.8) apply in this section +in respect of an expenditure or cost to a taxpayer ex- +cept that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) shall be read as a reference to section +127.44, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) shall be read as a reference to subsec- +tion 127.44(12), and +(iii) the term “qualified expenditure” is to be read +as “qualified CCUS expenditure”; +(e) if an expenditure of a taxpayer would be a quali- +fied CCUS expenditure, except that the expenditure is +incurred in a different taxation year from the year in +which the related property is acquired, the expendi- +ture is deemed to be incurred, and the property is +deemed to be acquired, in the later of the two years; +(f) for the purposes of determining whether a process +is a CCUS process, whether a property is described in +Class 57 or 58 of Schedule II to the Income Tax Regu- +lations or whether a property is dual-use equipment, +the technical guide published by the Department of +Natural Resources shall apply conclusively with re- +spect to engineering and scientific matters; +(g) if the taxpayer has failed to file a revised project +plan required to be filed under subsection (6) by the +deadline in that subsection, +(i) subject to subparagraph (ii), a taxpayer’s pro- +jected eligible use percentage for a CCUS project is +deemed to be nil for the total CCUS project review +period until such time as the taxpayer has filed the +revised project plan, and +(ii) once the taxpayer has filed the revised project +plan, subparagraph (i) is deemed never to have ap- +plied. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 173 +Repayment of assistance +(10) If a taxpayer has, in a particular taxation year, re- +paid (or has not received and can no longer reasonably be +expected to receive) an amount of non-government assis- +tance that was applied to reduce the capital cost of a +property under subparagraph (9)(a)(ii) for a preceding +taxation year, the amount repaid (or no longer expected +to be received) shall be added to the capital cost to the +taxpayer of a property acquired for the purpose of deter- +mining the taxpayer’s qualified CCUS expenditure (un- +der the relevant paragraph of that definition) for the par- +ticular year. +Partnerships +(11) Subject to section 127.47, if, in a particular taxation +year of a qualifying taxpayer who is a member of a part- +nership, an amount would be determined under subsec- +tion (2) in respect of the partnership, for its taxation year +that ends in the particular year, if the partnership were a +taxable Canadian corporation and its fiscal period were +its taxation year, the portion of that amount that can rea- +sonably be considered to be the taxpayer’s share thereof +shall be added in computing the tax credit of the taxpayer +under subsection (2) at the end of the particular year. +Unpaid amounts +(12) For the purposes of this section, a taxpayer’s expen- +diture that is unpaid on the day that is 180 days after the +end of the taxation year in which the expenditure is oth- +erwise incurred is deemed +(a) not to have been incurred in the year; and +(b) to be incurred at the time it is paid. +Designation of jurisdiction +(13) For the purposes of this section and Part XII.7, the +following rules apply in relation to the definition desig- +nated jurisdiction in subsection (1): +(a) if the Minister of the Environment determines that +a jurisdiction within Canada or the United States has +sufficient environmental laws and enforcement gov- +erning the permanent storage of captured carbon +(i) the Minister of the Environment may designate +the jurisdiction for the purposes of this section and +Part XII.7, +(ii) the designation under subparagraph (i) shall +specify the time at and after which it is in effect, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 174 +which time may, for greater certainty, precede the +time at which the designation is made, and +(iii) the Minister of the Environment shall publish +on a website maintained by the Government of +Canada the designation referred to in subparagraph +(i); and +(b) the provinces of British Columbia, Saskatchewan +and Alberta are deemed to have been designated by +the Minister of the Environment in accordance with +this subsection. +Revocation of designation +(14) If a jurisdiction makes significant changes to its en- +vironmental laws or enforcement governing the perma- +nent storage of captured carbon, and the Minister of the +Environment determines that as a result of those changes +a jurisdiction designated pursuant to subsection (13) has +ceased to have sufficient environmental laws or enforce- +ment governing the permanent storage of captured car- +bon, the following rules apply: +(a) the Minister of the Environment may revoke the +designation of the jurisdiction designated under sub- +section (13); +(b) the revocation under paragraph (a) shall specify +the time at and after which it is in effect, which time +shall not begin sooner than 30 days after the revoca- +tion is made; and +(c) the Minister of the Environment shall publish on a +website maintained by the Government of Canada the +revocation referred to in paragraph (a). +Purpose +(15) The purpose of this section and Part XII.7 is to en- +courage the investment of capital in the development and +operation of carbon capture, transportation, utilization +and storage capacity in Canada. +Tax shelter investment +(16) Subsections (2) and (3) do not apply in respect of a +CCUS project if a property used in the project — or an in- +terest in a person or partnership that has, directly or in- +directly, an interest in, or for civil law, a right in, a prop- +erty used in the project — is a tax shelter investment for +the purpose of section 143.2. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +35 + +Page 175 +Late filing +(17) The Minister may accept the late filing by a qualify- +ing taxpayer of the prescribed form referred to in subsec- +tion (2) until one year after the filing-due date referred to +in subsection (2), but no payment by the taxpayer is +deemed to arise under that subsection until the form has +been filed with the Minister. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022, except that, before +March 28, 2023, subsection 127.44(3) of the Act, as +enacted by subsection (1), is to be read without +reference +to +section +127.45 +and +clause +127.44(9)(b)(ii)(C) of the Act, as enacted by sub- +section (1), is to be read without the words “or a +clean technology investment tax credit is claimed +under section 127.45”. +36 (1) The Act is amended by adding the follow- +ing after section 127.44, as enacted by subsection +35(1): +Definitions +127.45 (1) The following definitions apply in this sec- +tion. +clean technology investment tax credit of a qualifying +taxpayer for a taxation year means +(a) the total of all amounts each of which is the speci- +fied percentage of the capital cost to the taxpayer of +clean technology property acquired by the taxpayer in +the year; and +(b) the total of amounts required by subsection (8) to +be added in computing the taxpayer’s clean technology +investment tax credit at the end of the year. (crédit +d’impôt à l’investissement dans les technologies +propres) +clean technology property means property +(a) situated in Canada (including property described +in subparagraph (d)(v) or (xiv) of Class 43.1 in Sched- +ule II to the Income Tax Regulations that is installed +in the exclusive economic zone of Canada) and intend- +ed for use exclusively in Canada; +(b) that has not been used, or acquired for use or +lease, for any purpose whatever before it was acquired +by the taxpayer; +(c) that, if it is to be leased by the taxpayer to another +person or partnership, is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 35-36 + +Page 176 +(i) leased to a qualifying taxpayer or a partnership +all the members of which are taxable Canadian cor- +porations, and +(ii) leased in the ordinary course of carrying on a +business in Canada by the taxpayer whose principal +business is selling or servicing property of that type, +or whose principal business is leasing property, +lending money, purchasing conditional sales con- +tracts, accounts receivable, bills of sale, chattel +mortgages or hypothecary claims on movables, bills +of exchange or other obligations representing all or +part of the sale price of merchandise or services, or +any combination thereof; and +(d) that is +(i) equipment used to generate electricity from so- +lar, wind and water energy that is described in sub- +paragraph (d)(ii), (iii.1), (v), (vi) or (xiv) of Class +43.1 in Schedule II to the Income Tax Regulations, +(ii) stationary electricity storage equipment that is +described in subparagraph (d)(xviii) or (xix) of +Class 43.1 in Schedule II to the Income Tax Regula- +tions, but excluding equipment that uses any fossil +fuel in operation, +(iii) active solar heating equipment, air-source heat +pumps and ground-source heat pumps that are de- +scribed in subparagraph (d)(i) of Class 43.1 in +Schedule II to the Income Tax Regulations, +(iv) a non-road zero-emission vehicle described in +Class 56 in Schedule II to the Income Tax Regula- +tions and charging or refuelling equipment de- +scribed in subparagraph (d)(xxi) of Class 43.1 in +Schedule II to the Income Tax Regulations or sub- +paragraph (b)(ii) of Class 43.2 in Schedule II to the +Income Tax Regulations that in each case is used +primarily for such vehicles, +(v) equipment used exclusively for the purpose of +generating electrical energy or heat energy, or a +combination of electrical energy and heat energy, +solely from geothermal energy, that is described in +subparagraph (d)(vii) of Class 43.1 in Schedule II to +the Income Tax Regulations, but excluding any +equipment that is part of a system that extracts fos- +sil fuel for sale, +(vi) concentrated solar energy equipment, or +(vii) a small modular nuclear reactor. (bien de +technologie propre) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 177 +concentrated solar energy equipment means equip- +ment, other than excluded equipment, used all or sub- +stantially all to generate heat or electricity, or a combina- +tion of heat and electricity, exclusively from concentrated +sunlight, including +(a) reflectors and related solar tracking systems; +(b) thermal receivers; +(c) thermal energy storage equipment; +(d) electrical generating equipment; +(e) heat transfer fluid systems; +(f) electrical energy storage equipment; +(g) transmission equipment; +(h) equipment for the distribution of heat energy; +(i) structures whose sole function is to support or +house concentrated solar energy equipment; and +(j) ancillary instrumentation and controls including +weather monitoring systems. (matériel d’énergie so- +laire concentrée) +excluded equipment means +(a) auxiliary heating or electrical generating equip- +ment that uses any fossil fuel; +(b) buildings or structures other than those structures +described in paragraph (i) of the definition of concen- +trated solar energy equipment; +(c) distribution equipment; +(d) property included in Class 10 in Schedule II to the +Income Tax Regulations; and +(e) property that would be included in Class 17 in +Schedule II to the Income Tax Regulations if that +Class were read without reference to its paragraph +(a.1). (matériel non admissible) +government assistance has the meaning assigned by +subsection 127(9). (aide gouvernementale) +non-clean technology use means a use of a particular +property at a particular time that would, if the property +were acquired at that time, result in the property ceasing +to be a clean technology property, determined without +reference to paragraph (b) of the definition clean +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 178 +technology property in this subsection. (utilisation +non concernée par la technologie propre) +non-government assistance has the meaning assigned +by subsection 127(9). (aide non gouvernementale) +qualifying taxpayer means a taxable Canadian corpora- +tion or a mutual fund trust that is a real estate invest- +ment trust (as defined in subsection 122.1(1)). (contri- +buable admissible) +small modular nuclear reactor means equipment that +is used all or substantially all to generate electrical ener- +gy or heat energy, or a combination of electrical energy +and heat energy, from nuclear fission — including reac- +tors, reactor vessels, reactor control rods, moderators, +cooling systems, control systems, nuclear fission fuel +handling equipment, containment structures, electrical +generating equipment and equipment for the distribution +of heat energy — that +(a) is part of a system that has a gross rated generat- +ing capacity not exceeding 300 megawatts electric, or +an energy balance equivalent gross rated generating +capacity of electricity or heat equivalent of 1,000 +megawatts thermal; +(b) is part of a system all or substantially all of which +is comprised of modules that are factory-assembled +and transported pre-built to the installation site; and +(c) is not +(i) nuclear fission fuel, +(ii) equipment for nuclear waste disposal and nu- +clear waste disposal sites, +(iii) transmission equipment, +(iv) distribution equipment, +(v) property included in Class 10 in Schedule II to +the Income Tax Regulations, or +(vi) property that would be included in Class 17 in +Schedule II to the Income Tax Regulations if that +Class were read without reference to its paragraph +(a.1). (petit réacteur modulaire nucléaire) +specified percentage means, in respect of a clean tech- +nology property of the taxpayer that is acquired +(a) before March 28, 2023, determined without refer- +ence to subsection (4), nil; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 179 +(b) on or after March 28, 2023 and before January 1, +2034, 30%; +(c) after December 31, 2033 and before January 1, +2035, 15%; and +(d) after December 31, 2034, nil. (pourcentage déter- +miné) +Clean technology investment tax credit +(2) If a qualifying taxpayer files with its return of income +for a taxation year a prescribed form containing pre- +scribed information, the taxpayer is deemed to have paid +on its balance-due day for the year an amount on account +of the taxpayer’s tax payable under this Part for the year +equal to the taxpayer’s clean technology investment tax +credit for the year. +Time limit for application +(3) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister a prescribed form contain- +ing prescribed information in respect of the amount on +or before the day that is one year after the taxpayer’s fil- +ing-due date for the year. +Time of acquisition +(4) For the purpose of this section, clean technology +property is deemed not to have been acquired by a tax- +payer before the property is considered to have become +available for use by the taxpayer, determined without ref- +erence to paragraphs 13(27)(c) and (28)(d). +Special rules — adjustments +(5) For the purpose of the definition clean technology +investment tax credit in subsection (1), the capital cost +of clean technology property shall +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 180 +(a) not include any amount in respect of a capital +property +(i) for which an amount was previously deducted +under this section by any person, +(ii) in respect of which a CCUS tax credit was de- +ducted under section 127.44 by any person, or +(iii) that has, by virtue of section 21, been added to +the cost of a property; +(b) be determined without reference to subsections +13(7.1) and (7.4), less the amount of any government +assistance or non-government assistance that can rea- +sonably be considered to be in respect of the property +and that, at the time of the filing of the taxpayer’s re- +turn of income under this Part for the taxation year in +which the property was acquired by the taxpayer or +partnership, the taxpayer or partnership has received, +is entitled to receive or can reasonably be expected to +receive; and +(c) be determined with reference to subsections +127(11.6) to (11.8) in respect of an expenditure or cost +to a taxpayer except that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) is to be read as a reference to section +127.45, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) is to be read as a reference to subsec- +tion 127.45(9), and +(iii) the term “qualified expenditure” is to be read +as an expenditure eligible to be added to the capital +cost of a clean technology property. +Deemed deduction +(6) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21) and +subsection 53(2), the amount deemed under subsection +(2) to have been paid by a taxpayer for a taxation year is +deemed to have been deducted from the taxpayer’s tax +otherwise payable under this Part for the year. +Repayment of assistance +(7) Where a taxpayer has, in a particular taxation year, +repaid (or has not received and can no longer reasonably +be expected to receive) an amount of government assis- +tance or non-government assistance that was applied to +reduce the cost of a property under paragraph (5)(b) for a +preceding taxation year, the amount repaid (or no longer +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 181 +expected to be received) is to be added to the cost to the +taxpayer of a property acquired in the particular year for +the purpose of determining the taxpayer’s clean technol- +ogy investment tax credit for the year. +Partnerships +(8) Subject to section 127.47, where, in a particular taxa- +tion year of a taxpayer who is a member of a partnership, +an amount would be determined under subsection (2) in +respect of the partnership, for its taxation year that ends +in the particular year, if the partnership were a taxable +Canadian corporation and its fiscal period were its taxa- +tion year, the portion of that amount that can reasonably +be considered to be the taxpayer’s share thereof shall be +added in computing the clean technology investment tax +credit of the taxpayer at the end of the particular year. +Unpaid amounts +(9) For the purposes of this section, where any part of +the capital cost of a taxpayer’s clean technology property +is unpaid on the day that is 180 days after the end of the +taxation year in which a deduction in respect of a clean +technology investment tax credit would otherwise be +available in respect of the property, such amount is to be +(a) excluded from the capital cost of such property in +the year; and +(b) added to the capital cost of such property at the +time it is paid. +Tax shelter investment +(10) Subsection (2) does not apply if a clean technology +property — or an interest in a person or partnership that +has, directly or indirectly, an interest in, or for civil law, a +right in, such property — is a tax shelter investment for +the purpose of section 143.2. +Recapture — conditions for application +(11) Subsection (12) applies in a taxation year if +(a) a taxpayer acquired a clean technology property in +the year or any of the preceding 10 calendar years; +(b) the taxpayer became entitled to a clean technology +investment tax credit in respect of the capital cost, or a +portion of the capital cost, of the particular property; +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 182 +(c) in the year, the particular property (or another +property that incorporates the particular property) is +converted to a non-clean technology use, is exported +from Canada or is disposed of without having been +previously exported or converted to a non-clean tech- +nology use. +Recapture of credit +(12) If this subsection applies, there shall be added to +the taxpayer’s tax otherwise payable under this Part for +the year the lesser of +(a) the amount of the taxpayer’s clean technology in- +vestment tax credit in respect of the particular proper- +ty, and +(b) the amount determined by the formula +A × (B ÷ C) +where +A +is the amount of the taxpayer’s clean technology +investment tax credit in respect of the particular +property, +B +is +(i) in the case where the particular property is +disposed of to a person who deals at arm’s +length with the taxpayer, the proceeds of dispo- +sition of the property, or +(ii) in the case where the particular property is +disposed of to a person who does not deal at +arm’s length with the taxpayer, is converted to +a non-clean technology use or is exported from +Canada, the fair market value of the property, +and +C +is the capital cost of the particular property on +which the clean technology investment tax credit +was deducted. +Certain non-arm’s length transfers +(13) Subsections (11) and (12) do not apply to a taxpayer +that is a taxable Canadian corporation (in this subsection +referred to as the “transferor”) that disposes of a property +to another taxable Canadian corporation (in this subsec- +tion referred to as the “purchaser”) related to the trans- +feror if the purchaser acquired the property in circum- +stances where the property would be clean technology +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 183 +property to the purchaser but for paragraph (b) of that +definition. +Certain non-arm’s length transfers — recapture +deferred +(14) If subsection (13) applies, subsection 127(34) ap- +plies with such modifications as the circumstances re- +quire, including that the reference to subsection 127(33) +be read as a reference to subsection 127.45(13). +Recapture event reporting requirement +(15) If subsection (11) or (13) applies to a taxpayer for a +particular year, the taxpayer shall notify the Minister in +prescribed form and manner on or before the taxpayer’s +filing-due date for the year. +Recapture of credit for partnerships +(16) Subsection (17) applies in a fiscal period of a part- +nership if +(a) the partnership acquired a particular clean tech- +nology property in the fiscal period or in any of the 10 +preceding calendar years; +(b) the cost, or a portion of the cost, of the particular +property is included in an amount, a percentage of +which can reasonably be considered to have been in- +cluded in computing the amount determined under +subsection (8) in respect of the partnership at the end +of a fiscal period; and +(c) in the fiscal period, the particular property (or an- +other property that incorporates the particular proper- +ty) is converted to a non-clean technology use, is ex- +ported from Canada or is disposed of without having +been previously exported or converted to a non-clean +technology use. +Addition to tax +(17) If this subsection applies to a fiscal period of a part- +nership, where a taxpayer is a member of the partnership +during the fiscal period, there shall be added to the tax- +payer’s tax otherwise payable under this Part for the tax- +payer’s taxation year in which the fiscal period ends the +amount that can reasonably be considered to be the tax- +payer’s share of the amount, if any, equal to the lesser of +(a) the amount that can reasonably be considered to +have been included in respect of the particular proper- +ty in computing the amount determined under subsec- +tion (8) in respect of the partnership, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +36 + +Page 184 +(b) the percentage described in paragraph (16)(b) of +(i) where the particular property (or the other +property) is disposed of to a person who deals at +arm’s length with the partnership, the proceeds of +disposition of the property, and +(ii) in any other case, the fair market value of the +particular property (or the other property) at the +time of the conversion, export or disposition. +Information return — partnerships +(18) If subsections (16) and (17) apply with respect to +the property of a partnership for a particular fiscal peri- +od, the partnership shall notify the Minister in prescribed +form and manner on or before the day when a return is +required by section 229 of the Income Tax Regulations to +be filed in respect of the period. +Clean technology investment tax credit — purpose +(19) The purpose of this section is to encourage the in- +vestment of capital in the adoption and operation of +clean technology property in Canada. +Authority of the Minister of Natural Resources +(20) For the purpose of determining whether a property +is a clean technology property, any technical guide, pub- +lished by the Department of Natural Resources and as +amended from time to time, is to apply conclusively with +respect to engineering and scientific matters. +(2) Subsection (1) is deemed to have come into +force on March 28, 2023. +37 (1) The Act is amended by adding the follow- +ing after section 127.45, as enacted by subsection +36(1): +Definitions +127.46 (1) The following definitions apply in this sec- +tion. +apprenticeship requirements means the requirements +set out in subsection (5). (exigences à l’égard d’ap- +prentis) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 36-37 + +Page 185 +benefits means vacation, pension, health and welfare +benefits required to be provided by employers to or for +employees under an eligible collective agreement. (avan- +tages sociaux) +covered worker means an individual (other than a +trust) +(a) who is engaged in the preparation or installation +of specified property at a designated work site as an +employee of an incentive claimant or of another per- +son or partnership; +(b) whose work or duties in respect of the designated +work site are primarily manual or physical in nature; +and +(c) who is not +(i) an administrative, clerical or executive employ- +ee, or +(ii) a business visitor to Canada as described in +section 187 of the Immigration and Refugee Pro- +tection Regulations. (travailleur visé) +designated work site in a taxation year of an incentive +claimant means a work site where specified property of +an incentive claimant is located during the year and in- +cludes the site of a CCUS project (as defined in section +127.44) of the incentive claimant. (chantier désigné) +eligible collective agreement means +(a) in Quebec, +(i) a collective agreement negotiated in accordance +with applicable provincial law, or +(ii) a prescribed agreement; and +(b) in any other case, +(i) the most recent multi-employer collective bar- +gaining agreement negotiated with a trade union +that is an affiliate of Canada’s Building Trades +Unions for a given trade in a region or province, +(ii) a project labour agreement established with a +trade union in accordance with applicable provin- +cial law that covers the work associated with the in- +vestments eligible for specified tax credits and that +provides for wages and benefits for covered workers +in a given trade that are at least equal to the regular +wages (without taking into account overtime) and +benefits provided for covered workers in an agree- +ment described in subparagraph (i), or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 186 +(iii) a prescribed agreement. (convention collec- +tive admissible) +incentive claimant means a person that, or a partner- +ship at least one member of which, plans to claim or has +claimed a specified tax credit for a taxation year. (de- +mandeur d’incitatif) +installation taxation year, in respect of a specified tax +credit, means a taxation year during which preparation +or installation of specified property occurs. (année +d’imposition de l’installation) +prevailing wage requirements means the require- +ments set out in subsection (3). (exigences relatives au +salaire prévalant) +Red Seal trade means, for a province using the Red Seal +Program for a particular trade, the relevant Red Seal +trade managed by the Canadian Council of Directors of +Apprenticeship and, in any other case, an equivalent +provincially registered trade. (métier désigné Sceau +rouge) +Red Seal worker means a covered worker whose duties +are, or are equivalent to, those duties normally per- +formed by workers in a Red Seal trade. (travailleur +Sceau rouge) +reduced tax credit rate means the regular tax credit +rate minus 10 percentage points. (taux du crédit d’im- +pôt réduit) +regular tax credit rate means the specified percent- +age (as defined in subsections 127.44(1) and 127.45(1), as +the case may be). (taux du crédit d’impôt régulier) +specified property means property all or a portion of +the cost of which qualifies for a specified tax credit. +(bien déterminé) +specified tax credit means the CCUS tax credit under +section 127.44 and the clean technology investment tax +credit under section 127.45. (crédit d’impôt déterminé) +Reduced or regular rate +(2) Despite sections 127.44 and 127.45, the applicable +rate for each specified tax credit of an incentive claimant +is the reduced tax credit rate unless the incentive +claimant elects in prescribed form and manner to meet +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 187 +the prevailing wage requirements under subsection (3) +and the apprenticeship requirements under subsection +(5) for each installation taxation year in respect of the +specified tax credit. +Prevailing wage requirements +(3) For the purposes of this section, the prevailing wage +requirements for an incentive claimant for an installation +taxation year are +(a) if prescribed circumstances exist, prescribed con- +ditions; and +(b) in any other case, the following conditions: +(i) each covered worker at a designated work site of +an incentive claimant must be compensated for +their work on the preparation or installation of +specified property +(A) in accordance with the terms of an eligible +collective agreement that applies to the worker, +or +(B) in an amount that is at least equal to the +amount of the regular wages (without taking into +account overtime) and benefits as specified in +the eligible collective agreement that most close- +ly aligns with the covered worker’s experience +level, tasks and location, calculated on a per- +hour or similar basis; +(ii) the incentive claimant attests, in prescribed +form and manner, that it has met the prevailing +wage requirement in subparagraph (i) for its own +employees who are covered workers, if any, and +that it has taken reasonable steps to ensure that any +covered workers employed by any other person or +partnership at the designated work site are com- +pensated in accordance with subparagraph (i); and +(iii) it has communicated, either in a poster or no- +tice, in a manner readily visible to and accessible by +covered workers at the designated work site or by +electronic means, a notice confirming that the work +site is a work site subject to prevailing wage re- +quirements in relation to covered workers, includ- +ing a plain language explanation of what that +means for workers and information regarding how +to report failures to pay prevailing wages to the +Minister. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 188 +Indexation of prevailing wages +(4) Where an eligible collective agreement that is used to +calculate the prevailing wage requirement under sub- +paragraph (3)(b)(i) is expired, then the amounts of wages +and benefits stipulated in the agreement shall be adjust- +ed by the average Consumer Price Index in the manner +set out in section 117.1 for each calendar year that begins +after the expiration of the eligible collective agreement. +Apprenticeship requirements +(5) For the purposes of this section, the apprenticeship +requirements for an incentive claimant for an installation +taxation year are that +(a) subject to paragraph (b), the incentive claimant +makes reasonable efforts to ensure that apprentices +registered in a Red Seal trade work at least 10% of the +total hours that are worked during the year by Red +Seal workers at a designated work site of the incentive +claimant on the preparation or installation of specified +property; +(b) if an applicable law or collective agreement that +specifies a maximum ratio of apprentices to jour- +neypersons, or otherwise restricts the number of ap- +prentices employed at a designated work site, prevents +the condition in paragraph (a) from being met, the in- +centive claimant makes reasonable efforts to ensure +that the highest possible percentage of the total labour +hours, performed during the year by Red Seal workers +on the preparation or installation of specified proper- +ty, is performed by apprentices registered in a Red +Seal trade while respecting the applicable labour law +or collective agreement; and +(c) the incentive claimant attests in prescribed form +and manner that it has met the apprenticeship re- +quirements in paragraph (a) or (b) in respect of cov- +ered workers at the designated work site. +Addition to tax — wage requirement +(6) Unless subsection (9) applies, if an incentive claimant +claims a specified tax credit at a regular tax credit rate in +a taxation year but does not meet the prevailing wage re- +quirements in respect of a covered worker for one or +more days in an installation taxation year in respect of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 189 +that specified tax credit, there shall be added to the tax +payable under this Part for the installation taxation year +by the incentive claimant an amount equal to $20 for +each day in the installation taxation year on which the +covered worker was not paid the prevailing wage. +Addition to tax — apprenticeship requirement +(7) Unless subsection (9) applies, if an incentive claimant +claims a specified tax credit at a regular tax credit rate in +a taxation year in respect of a designated work site, but +less than 10% of the total hours that are worked during +an installation taxation year in respect of that specified +tax credit at the designated work site on the preparation +or installation of specified property are worked by ap- +prentices registered in a Red Seal trade, there shall be +added to the tax payable under this Part for the installa- +tion taxation year by the incentive claimant the amount +determined by the formula +$50 × (A − B) +where +A +is the total number of hours of labour required to be +performed by apprentices registered in a Red Seal +trade for the installation taxation year at the desig- +nated work site of the incentive claimant as de- +scribed in paragraph (5)(a) or (b), as applicable, in +each case read without reference to the words “the +incentive claimant makes reasonable efforts to en- +sure that”; and +B +is the total number of actual hours of labour per- +formed by apprentices registered in a Red Seal trade +for the installation taxation year at the designated +work site of the incentive claimant on the prepara- +tion or installation of specified property plus any +other hours of labour for which the incentive +claimant has met the apprenticeship requirements in +paragraph (5)(a) or (b), as applicable. +Indexation +(8) The dollar amounts in subsections (6) and (7) shall be +adjusted for inflation in each calendar year commencing +after 2023 in the manner set out in section 117.1. +Gross negligence +(9) If an incentive claimant has claimed a specified tax +credit at the regular tax credit rate in a taxation year (re- +ferred to in this subsection as the “claim year”) but has +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 190 +failed to meet the prevailing wage requirements or the +apprenticeship requirements for an installation taxation +year in respect of that specified tax credit and the Minis- +ter determines that the incentive claimant knowingly or +in circumstances amounting to gross negligence failed to +meet those requirements, then +(a) the incentive claimant is not entitled to the regular +tax credit rate, and is entitled to not more than the re- +duced tax credit rate, for the specified tax credit; and +(b) the incentive claimant is liable to a penalty for the +claim year equal to the amount determined by the for- +mula +50% × (A − B) +where +A +is the amount of the specified tax credit claimed +by the incentive claimant at the regular tax credit +rate for the claim year, and +B +is the amount that the incentive claimant would +have been entitled to claim as a specified tax cred- +it at the reduced tax credit rate for the claim year. +CCUS refurbishment credit +(10) Subsection (9) does not apply in respect of a CCUS +refurbishment tax credit. +Corrective measures — prevailing wage requirement +(11) Unless subsection (9) applies, if an incentive +claimant receives a notification from the Minister speci- +fying that the incentive claimant did not meet the pre- +vailing wage requirements for a designated work site for +a taxation year, the incentive claimant may within one +year after receipt of the notification, or such longer peri- +od as is acceptable to the Minister, cause each covered +worker to be paid the top-up amount determined under +subsection (12). +Top-up amount +(12) For each covered worker in respect of an incentive +claimant, the top-up amount referred to in subsection +(11) for a taxation year shall equal or exceed the amount +determined by the formula +A − B + C +where +A +is the amount that the covered worker would have +received or benefited from, in respect of the worker’s +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 191 +employment at the designated work site during the +taxation year, had the covered worker been paid in +accordance with the prevailing wage requirements in +paragraph (3)(a) or subparagraph (3)(b)(i), as appli- +cable; +B +is the amount that the worker actually received or +benefited from, in respect of the worker’s employ- +ment at the designated work site during the taxation +year; and +C +is interest on the difference between the description +of A and the description of B, calculated from the be- +ginning of the taxation year to the time of payment at +the prescribed rate specified in paragraph 4301(a) of +the Income Tax Regulations. +Top-up payment not made +(13) For any covered worker in respect of whom a top-up +amount is not paid under subsection (11), the incentive +claimant shall pay to the Receiver General, as a penalty +under this Act, 120% of the amount determined by the +formula in subsection (12). +Tax treatment of top-up amount +(14) A top-up amount that is paid to a covered worker +(a) is deemed to be +(i) salary and wages of the worker for the year in +which it is received, and +(ii) deductible in computing income by the payor +for the year in which it is paid; and +(b) does not qualify for any specified tax credit. +Exception +(15) This section does not apply to a specified tax credit +claimed for the acquisition of off-road zero emission ve- +hicles or to the acquisition and installation of low carbon +heat equipment. +Deemed reasonable efforts +(16) For the purposes of this section, an incentive +claimant is deemed to have satisfied the requirement in +paragraph (5)(a) or (b), as the case may be, in respect of +hours of labour at a designated work site for an installa- +tion taxation year if the following conditions are met: +(a) at least every four months, the incentive claimant +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 192 +(i) posts a bona fide job advertisement, seeking suf- +ficient apprentices to perform those hours of labour +in respect of the designated work site, that +(A) includes a commitment to facilitate partici- +pation of apprentices in a Red Seal trade pro- +gram and a statement that the job opportunity is +open to both existing employees and new hires, +and +(B) is open and readily accessible on the Job +Bank website of the Government of Canada and +at least two other websites either +(I) on a continuous basis throughout the year, +or +(II) for at least 30 days from the time of post- +ing, +(ii) communicates with a trade union (which, if the +designated work site is in Quebec, is a trade union +recognized under applicable provincial law and, if +the designated work site is outside of Quebec, is an +affiliate of Canada’s Building Trades Unions) and at +least one secondary school or post-secondary edu- +cational institution for the purpose of facilitating +the hiring of the apprentice positions described in +the job advertisement, and +(iii) receives from the trade union confirmation in +writing that the trade union has provided as many +apprentices as reasonably possible for work at the +designated work site during the installation year, +unless the trade union fails to respond within five +business days of a request; +(b) the incentive claimant reviews and duly considers +all applications received in response to the advertise- +ment for apprenticeship opportunities that are offered +directly by the incentive claimant and takes reason- +able steps to ensure that other applications are re- +viewed and duly considered; and +(c) the incentive claimant attests in prescribed form +and manner that it has complied with paragraphs (a) +and (b). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +37 + +Page 193 +Partnerships +(17) If subsection (6), (7), (9) or (13) applies to an incen- +tive claimant that is a partnership +(a) any member of the partnership may elect to pay +the amount of the relevant tax or penalty liability on +behalf of the partnership; +(b) if no election has been made under paragraph (a), +the portion of the relevant tax or penalty liability that +can reasonably be considered to be each member’s +share thereof is payable by each member; and +(c) each member of the partnership is jointly and sev- +erally, or for civil law, solidarily, liable for any portion +of the amount of the relevant tax or penalty liability +that is not paid in accordance with paragraph (a) or al- +located to and payable by a member under paragraph +(b). +(2) Subsection (1) applies in respect of specified +property prepared or installed on or after +November 28, 2023. +38 (1) The Act is amended by adding the follow- +ing after section 127.46, as enacted by subsection +37(1): +Definitions +127.47 (1) The following definitions apply in this sec- +tion. +at-risk amount has the meaning assigned by subsection +96(2.2). (fraction à risques) +clean economy allocation provision means +(a) subsection 127.44(11); or +(b) subsection 127.45(8). (disposition d’allocation +pour l’économie propre) +clean economy expenditure means +(a) a qualified CCUS expenditure as determined under +section 127.44; or +(b) the capital cost of clean technology property as de- +termined under section 127.45. (dépense pour l’éco- +nomie propre) +clean economy provision means +(a) this section; +(b) section 127.44 and Part XII.7; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 37-38 + +Page 194 +(c) section 127.45; or +(d) section 127.46. (disposition pour l’économie +propre) +clean economy tax credit means +(a) a CCUS tax credit (as defined in subsection +127.44(1)); or +(b) a clean technology investment tax credit (as de- +fined in subsection 127.45(1)). (crédit d’impôt pour +l’économie propre) +limited partner has the meaning assigned by subsection +96(2.4) if that subsection were read without reference to +“if the member’s partnership interest is not an exempt +interest (within the meaning assigned by subsection +(2.5)) at that time and”. (commanditaire) +Credits in unreasonable proportions +(2) If the members of a partnership agree to share the +amount of a clean economy tax credit of the partnership +and the share of any member of that amount is not rea- +sonable in the circumstances having regard to the capital +invested in or work performed for the partnership by the +members of the partnership or such other factors as may +be relevant, that share shall, notwithstanding any agree- +ment, be deemed to be the amount that is reasonable in +the circumstances. +Limited partners +(3) Notwithstanding subsection (2), if a taxpayer is a lim- +ited partner of a partnership at the end of a fiscal period +of the partnership, the total of all clean economy tax +credits allocated to the taxpayer by the partnership in re- +spect of that fiscal period shall not exceed the taxpayer’s +at-risk amount in respect of the partnership at the end of +that fiscal period. +Apportionment rule +(4) The amount required by any clean economy alloca- +tion provision to be added in computing a particular +clean economy tax credit of a taxpayer in respect of a +partnership for the taxation year in which the partner- +ship’s fiscal period ends is deemed to be the portion of +the amount otherwise determined under this section in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +38 + +Page 195 +respect of the taxpayer that is reasonably attributable to +each particular clean economy tax credit. +Assistance received by member of partnership +(5) For the purposes of computing a clean economy tax +credit, if, at a particular time, a taxpayer that is a mem- +ber of a partnership has received, is entitled to receive or +can reasonably be expected to receive government as- +sistance or non-government assistance (as defined in +subsection 127(9)), the amount of that assistance that +may reasonably be considered to be in respect of a clean +economy expenditure of the partnership shall be deemed +to have been received at that time by the partnership as +government assistance or non-government assistance, as +the case may be, in respect of the expenditure. +Credit received by member of partnership +(6) For the purposes of subsection 13(7.1), if, pursuant to +an allocation from a partnership under a clean economy +allocation provision, an amount is added in computing a +clean economy tax credit of a taxpayer at the end of the +taxpayer’s taxation year, the amount shall be deemed to +have been received by the partnership at the end of its +fiscal period in respect of which the allocation was made +as assistance from a government for the acquisition of +depreciable property. +Tiered partnerships +(7) For the purposes of each clean economy provision, a +person or partnership that is (or is deemed by this sub- +section to be) a member of a particular partnership that +is a member of another partnership is deemed to be a +member of the other partnership. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022, except that +(a) before March 28, 2023, the definitions clean +economy allocation provision, clean economy ex- +penditure, clean economy provision and clean +economy tax credit in subsection 127.47(1) of the +Act, as enacted by subsection (1), are to be +read as follows: +clean economy allocation provision means subsection +127.44(11). (disposition d’allocation pour l’économie +propre) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +38 + +Page 196 +clean economy expenditure means a qualified CCUS +expenditure as determined under section 127.44. (dé- +pense pour l’économie propre) +clean economy provision means +(a) this section; or +(b) section 127.44 and Part XII.7. (disposition pour +l’économie propre) +clean economy tax credit means a CCUS tax credit (as +defined in subsection 127.44(1)). (crédit d’impôt pour +l’économie propre) +(b) for the period that begins on March 28, 2023 +and ends on November 27, 2023, the definition +clean economy provision in subsection 127.47(1) +of the Act, as enacted by subsection (1), is to be +read as follows: +clean economy provision means +(a) this section; +(b) section 127.44 and Part XII.7; or +(c) section 127.45. (disposition pour l’économie +propre) +39 (1) Subsection 128(2) of the Act is amended by +adding the following after paragraph (d.2): +(d.3) where, by reason of paragraph (d), a taxation +year of the individual is not a calendar year, +(i) for the purposes of the application of subsection +146.6(1) and the definition excess FHSA amount +in subsection 207.01(1) to each taxation year ending +in the calendar year, references to “taxation year” +are to be read as references to “calendar year”, and +(ii) for the purposes of the application of subsection +146.6(5) to each taxation year ending in the calen- +dar year, the description of A in paragraph +146.6(5)(a) is to be read as follows: +“A +is the total of all amounts each of which is the +taxpayer’s annual FHSA limit for the calendar +year that includes the taxation year and each +preceding calendar year, and” +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 38-39 + +Page 197 +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +40 (1) Paragraph 129(1)(b) of the Act is replaced +by the following: +(b) shall, with all due dispatch, make the dividend re- +fund after sending the notice of assessment if an appli- +cation for it has been made in writing by the corpora- +tion within the period within which the Minister +would be allowed +(i) under subsection 152(4) to assess tax payable +under this Part by the corporation for the year if +that subsection were read without reference to +paragraph 152(4)(a), or +(ii) under subsection 152(4.31) to assess tax payable +under Part IV by the corporation for the year if the +Minister has assessed the corporation’s tax payable +under that Part for the year under subsection +152(4.31). +(2) The definition eligible portion in subsection +129(4) of the Act is replaced by the following: +eligible portion of a corporation’s taxable capital gains +or allowable capital losses for a taxation year is the total +of all amounts each of which is the portion of a taxable +capital gain or an allowable capital loss, as the case may +be, of the corporation for the year from a disposition of a +property that, except where the property was a designat- +ed property (within the meaning assigned by subsection +89(1)), cannot reasonably be regarded as having accrued +while the property, or a property for which it was substi- +tuted, was property of a corporation other than a Canadi- +an-controlled private corporation, a substantive CCPC, +an investment corporation, a mortgage investment cor- +poration or a mutual fund corporation. (fraction ad- +missible) +(3) The portion of paragraph (a) of the definition +non-eligible refundable dividend tax on hand in sub- +section 129(4) of the Act before subparagraph (i) +is replaced by the following: +(a) if the corporation was a Canadian-controlled pri- +vate corporation throughout the year or a substantive +CCPC at any time in the year, the least of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 39-40 + +Page 198 +(4) Subsections (1) to (3) apply to taxation years +that end on or after April 7, 2022. +41 (1) Paragraph 135.2(4)(f) and the portion of +paragraph 135.2(4)(g) of the Act before subpara- +graph (ii) are replaced by the following: +(f) any security (in this paragraph and paragraph (g), +as defined in subsection 122.1(1)) of the trust that is +held by a trust governed by a deferred profit sharing +plan, FHSA, RDSP, RESP, RRIF, RRSP or TFSA (re- +ferred to in this paragraph and paragraph (g) as the +“registered plan trust”) is deemed not to be a qualified +investment for the registered plan trust; +(g) if a registered plan trust governed by a TFSA or +FHSA acquires at any time a security of the trust, Part +XI.01 applies in respect of the security as though the +acquisition is an advantage +(i) in relation to the TFSA or the FHSA, as the case +may be, that is extended at that time to the control- +ling individual of the registered plan trust, and +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +42 (1) Paragraph (a) of the definition credit union +in subsection 137(6) of the Act is replaced by the +following: +(a) it is +(i) a federal credit union, or +(ii) a provider of financial services that is organized +on cooperative principles and incorporated by or +under an Act of the legislature of a province, +(2) Subparagraph (b)(i) of the definition credit +union in subsection 137(6) of the Act is replaced +by the following: +(i) incorporated as credit unions or cooperative +credit societies, each of which is described in para- +graph (a), or all or substantially all of the members +of which were credit unions, cooperatives or a com- +bination of those entities, +(3) Paragraph (b) of the definition member in +subsection 137(6) of the Act is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 40-42 + +Page 199 +(b) a registered retirement savings plan, a registered +retirement income fund, a TFSA, a FHSA or a regis- +tered education savings plan, the annuitant, holder or +subscriber under which is a person described in para- +graph (a). (membre) +(4) Subsections (1) and (2) are deemed to have +come into force on January 1, 2016. +(5) Subsection (3) is deemed to have come into +force on April 1, 2023. +43 (1) Paragraph (b) of the definition excluded +premium in subsection 146.01(1) of the Act is re- +placed by the following: +(b) was an amount transferred directly from a FHSA, +registered retirement savings plan, registered pension +plan, registered retirement income fund or deferred +profit sharing plan, +(2) Subsection (1) is deemed to have come into +force on November 28, 2023. +44 (1) Paragraph (c) of the definition excluded +premium in subsection 146.02(1) of the Act is re- +placed by the following: +(c) was an amount transferred directly from a FHSA, +registered retirement savings plan, registered pension +plan, registered retirement income fund or deferred +profit sharing plan; or +(2) Subsection (1) is deemed to have come into +force on November 28, 2023. +45 (1) The portion of paragraph (c) of the defini- +tion qualifying person in subsection 146.4(1) of the +Act before subparagraph (ii) is replaced by the +following: +(c) an individual who is a qualifying family member in +relation to the beneficiary if +(i) at or before that time, the beneficiary has at- +tained the age of majority and, other than for the +purposes of paragraph (4)(b.1), is not a beneficiary +under a disability savings plan, +(2) The portion of subsection 146.4(1.5) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 42-45 + +Page 200 +Beneficiary replacing holder +(1.5) Any holder of a disability savings plan who was a +qualifying person in relation to the beneficiary under the +plan at the time the plan (or another registered disability +savings plan of the beneficiary) was entered into solely +because of paragraph (c) of the definition qualifying per- +son in subsection (1), or who was a successor holder be- +cause of paragraph (4)(b.1), ceases to be a holder of the +plan and the beneficiary becomes the holder of the plan if +(3) The portion of subsection 146.4(1.6) of the Act +before paragraph (a) is replaced by the follow- +ing: +Entity replacing holder +(1.6) If an entity described in subparagraph (a)(ii) or +(iii) of the definition qualifying person in subsection (1) +is appointed in respect of a beneficiary of a disability sav- +ings plan and a holder of the plan was a qualifying person +in relation to the beneficiary at the time the plan (or an- +other registered disability savings plan of the beneficiary) +was entered into solely because of paragraph (c) of that +definition, or was a successor holder because of para- +graph (4)(b.1), +(4) Subsection 146.4(1.7) of the Act is replaced by +the following: +Rules applicable in case of dispute +(1.7) If a dispute arises as a result of an issuer’s accep- +tance of a qualifying family member who was a qualifying +person in relation to the beneficiary at the time the plan +(or another registered disability savings plan of the bene- +ficiary) was entered into solely because of paragraph (c) +of the definition qualifying person in subsection (1), or +who was a successor holder because of paragraph +(4)(b.1), as a holder of a disability savings plan, from the +time the dispute arises until the time that the dispute is +resolved or an entity becomes the holder of the plan un- +der subsection (1.5) or (1.6), the holder of the plan shall +use their best efforts to avoid any reduction in the fair +market value of the property held by the plan trust, hav- +ing regard to the reasonable needs of the beneficiary un- +der the plan. +(5) Subparagraph 146.4(4)(b)(iv) of the Act is re- +placed by the following: +(iv) a qualifying person (other than a person de- +scribed in paragraph (c) of the definition qualifying +person in subsection (1)) in relation to the benefi- +ciary at the time the rights are acquired, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +45 + +Page 201 +(6) Subsection 146.4(4) of the Act is amended by +adding the following after paragraph (b): +(b.1) before 2027, as a consequence of the death of a +qualifying family member who was the remaining +holder of the plan immediately before death, the plan +may allow one qualifying family member — in respect +of which the conditions set out in paragraph (c) of the +definition qualifying person in subsection (1) are met +— to acquire rights as a successor of the holder of the +plan; +(7) The portion of paragraph 146.4(13)(e) of the +Act before subparagraph (i) is replaced by the +following: +(e) if the issuer enters into the plan with a qualifying +family member who was a qualifying person in rela- +tion to the beneficiary at the time the plan (or another +registered disability savings plan of the beneficiary) +was entered into solely because of paragraph (c) of the +definition qualifying person in subsection (1), or who +was a successor holder because of paragraph (4)(b.1), +(8) Subsection 146.4(14) of the Act is replaced by +the following: +Issuer’s liability +(14) If, after reasonable inquiry, an issuer of a disability +savings plan is of the opinion that an individual’s con- +tractual competence to enter into a disability savings +plan is in doubt, no action lies against the issuer for +(a) entering into a plan, under which the individual is +the beneficiary, with a qualifying family member who +was a qualifying person in relation to the beneficiary +at the time the plan (or another registered disability +savings plan of the beneficiary) was entered into solely +because of paragraph (c) of the definition qualifying +person in subsection (1); or +(b) allowing a qualifying family member to acquire +rights as a successor of the holder of the plan under +paragraph (4)(b.1). +46 (1) The +definition +survivor +in +subsection +146.6(1) of the Act is replaced by the following: +survivor of a holder means another individual who is, +immediately before the holder’s death, a spouse or com- +mon-law partner of the holder. (survivant) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 45-46 + +Page 202 +(2) The +definition +bénéficiaire +in +subsection +146.6(1) of the French version of the Act is re- +placed by the following: +bénéficiaire Relativement à un CELIAPP, s’entend d’un +particulier (y compris une succession) ou d’un donataire +reconnu qui a droit à une distribution du CELIAPP après +le décès du titulaire du CELIAPP. (beneficiary) +(3) Paragraph (b) of the definition annual FHSA +limit in subsection 146.6(1) of the Act is replaced +by the following: +(b) the amount determined by the formula +$8,000 + D − (E − F) +where +D +is the amount of the FHSA carryforward for the +taxation year, +E +is the taxpayer’s net RRSP-to-FHSA transfer +amount at the end of the taxation year, and +F +is the total of all amounts, each of which is an +amount determined in respect of each preceding +taxation year that is +(i) if the taxpayer had not started their maxi- +mum participation period in the year, nil, or +(ii) in any other case, the lesser of +(A) the amount determined by the formula +G − H +where +G +is the amount determined for E in the +year, and +H +is the amount determined for F in the +year, and +(B) $8,000 plus the amount of the FHSA car- +ryforward for the year, and +(4) The description of B in paragraph (b) of the +definition +FHSA +carryforward +in +subsection +146.6(1) of the Act is replaced by the following: +B +is the amount determined in paragraph (a) of the +definition annual FHSA limit for the preceding taxa- +tion year plus the total of all contributions made to a +FHSA in the preceding taxation year by the taxpayer +after the taxpayer’s first qualifying withdrawal from a +FHSA, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +46 + +Page 203 +(5) Subsection 146.6(1) of the Act is amended by +adding the following in alphabetical order: +net RRSP-to-FHSA transfer amount of a holder at a +particular time means the amount by which +(a) the total of all amounts transferred under para- +graph 146(16)(a.2), at or before that time, to a FHSA of +the holder +exceeds +(b) the total of all amounts designated by the holder +under paragraph (a) of the definition designated +amount in subsection 207.01(1) at or before that time. +(montant net de transfert de REER à CELIAPP) +(6) Section 146.6 of the Act is amended by adding +the following after subsection (3): +Amount credited to a deposit +(3.1) An amount that is credited or added to a deposit +that is a FHSA as interest or other income in respect of +the FHSA is deemed not to be received by the holder of +the FHSA or any other person solely because of that cred- +iting or adding. +(7) Subparagraph 146.6(5)(b)(ii) of the Act is re- +placed by the following: +(ii) the taxpayer’s net RRSP-to-FHSA transfer +amount as at the end of the year. +(8) The descriptions of A and B in paragraph +146.6(7)(c) of the Act are replaced by the follow- +ing: +A +is the amount that is the total fair market value, im- +mediately before the particular time, of all property +held by a FHSA under which the last holder of the +transferor FHSA is the last holder, and +B +is the excess FHSA amount (as defined in subsec- +tion 207.01(1)) of the last holder of the transferor +FHSA immediately before the particular time. +(9) Paragraphs 146.6(13)(a) and (b) of the Act are +replaced by the following: +(a) the survivor is a qualifying individual at that time +and +(i) no contributions or transfers are made to the +FHSA by the survivor after that time, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +46 + +Page 204 +(ii) no qualifying withdrawals are made from the +FHSA after that time, and +(iii) the balance of the FHSA is transferred to a +RRSP or RRIF of the survivor or distributed to the +survivor in accordance with subsection (14), by the +end of the year following the year of death; or +(b) the survivor is not a qualifying individual at that +time, in which case the balance of the FHSA is to be +transferred to a FHSA, RRSP or RRIF of the survivor, +or distributed to the survivor in accordance with sub- +section (14), by the end of the year following the year +of death. +(10) Paragraph 146.6(15)(a) of the Act is replaced +by the following: +(a) if a payment is made from the estate to a FHSA, +RRSP or RRIF of the survivor, the payment is deemed +to be a transfer from the FHSA to the extent that it is +so designated jointly by the legal representative and +the survivor in prescribed form filed with the Minister; +(11) Paragraphs 146.6(17)(a) to (c) of the Act are +replaced by the following: +(a) subsections (3) and (3.1) do not apply in respect of +that arrangement after the particular time; +(b) if the taxpayer who was the last holder under the +arrangement is not deceased at the particular time, an +amount equal to the fair market value of all the prop- +erty of the arrangement, determined at that time, is +deemed for the purposes of subsection 146.6(6) to be +received at that time by the taxpayer out of or under +the FHSA; +(c) if the last holder is deceased at the particular time, +the proportion of the fair market value of all the prop- +erty of the arrangement that a beneficiary is entitled +to, determined at that time, is deemed for the purpos- +es of subsection 146.6(14) to be distributed at that time +from the FHSA to the beneficiary; +(d) if the arrangement governs a trust, +(i) the trust is deemed to have disposed, immedi- +ately before the particular time, of each property +held by the trust for proceeds equal to the proper- +ty’s fair market value immediately before the par- +ticular time, +(ii) the trust is deemed to have acquired, at the par- +ticular time, each such property at a cost equal to +that fair market value, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +46 + +Page 205 +(iii) the trust’s last taxation year that began before +the particular time is deemed to have ended imme- +diately before the particular time, and +(iv) a taxation year of the trust is deemed to begin +at the particular time; and +(e) if the arrangement is a deposit or contract, +(i) the arrangement is deemed to have been dis- +posed of immediately before the particular time for +proceeds equal to its fair market value immediately +before the particular time, +(ii) if the arrangement is an annuity contract, the +contract is deemed to be a separate annuity con- +tract issued and effected at the particular time oth- +erwise than pursuant to or as a FHSA, and +(iii) each person who has an interest or, for civil +law, a right in the separate annuity contract or de- +posit, as the case may be, at the particular time is +deemed to acquire the interest at the particular +time at a cost equal to its fair market value at the +particular time. +(12) Subsections (1) to (11) are deemed to have +come into force on April 1, 2023. +47 (1) Paragraph 152(1)(b) of the Act is replaced +by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.44(2) or 210.2(3) or (4) to be paid on account of the +taxpayer’s tax payable under this Part for the year. +(2) Paragraph 152(1)(b) of the Act, as enacted by +subsection (1), is replaced by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.44(2), 127.45(2) or 210.2(3) or (4) to be paid on ac- +count of the taxpayer’s tax payable under this Part for +the year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 46-47 + +Page 206 +(3) The portion of subsection 152(3.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Definition of normal reassessment period +(3.1) For the purposes of subsections (4), (4.01), (4.2), +(4.3), (4.31), (5) and (9), the normal reassessment period +for a taxpayer in respect of a taxation year is +(4) Paragraph 152(4)(b) of the Act is amended by +striking out “or” at the end of subparagraph (vi), +by adding “or” at the end of subparagraph (vii) +and by adding the following after subparagraph +(vii): +(viii) is made to give effect to the application of sec- +tion 245 in respect of a transaction, unless the +transaction was disclosed by the taxpayer to the +Minister in accordance with section 237.3 or 237.4; +(5) Subsection 152(4) of the Act is amended by +adding the following after paragraph (b.7): +(b.8) a prescribed form that is required to be filed un- +der subsection 18.2(18) is not filed as and when re- +quired, and the assessment, reassessment or addition- +al assessment is +(i) made before the day that is +(A) in the case of a taxpayer described in para- +graph (3.1)(a), four years after the day on which +the prescribed form containing the prescribed +information is filed, and +(B) in any other case, three years after the day +on which the prescribed form containing the +prescribed information is filed, and +(ii) in respect of the application of paragraph +12(1)(l.2), +subsection +18.2(2), +clause +95(2)(f.11)(ii)(D) or (E) or paragraph 111(1)(a.1); +(6) Subsection 152(4) of the Act is amended by +adding the following after paragraph (b.8), as en- +acted by subsection (5): +(b.9) the assessment, reassessment or additional as- +sessment +(i) is made before the day that is three years after +the end of the normal reassessment period for the +taxpayer in respect of the year and made in respect +of a disposition, in the year, of shares of the capital +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +47 + +Page 207 +stock of a corporation resident in Canada in respect +of which the taxpayer filed an election under para- +graph 84.1(2.31)(h), or +(ii) is made before the day that is 10 years after the +end of the normal reassessment period for the tax- +payer in respect of the year and made in respect of a +disposition, in the year, of shares of the capital +stock of a corporation resident in Canada in respect +of which the taxpayer filed an election under para- +graph 84.1(2.32)(i); +(7) Subsection 152(4) of the Act is amended by +adding the following after paragraph (b.9), as en- +acted by subsection (6): +(b.10) a prescribed form that is required to be filed by +the taxpayer, or a partnership of which the taxpayer is +a member, under subsection 127.45(15) or (18) is not +filed as and when required, and the assessment, re- +assessment or additional assessment is made in rela- +tion to transactions or events described in subsections +127.45(11) to (14) or (16) and (17) before the day that +is +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the form +is filed, and +(ii) in any other case, three years after the day on +which the form is filed; +(8) Paragraph 152(4.01)(b) of the Act is amended +by striking out “or” at the end of subparagraph +(ix) and by adding the following after subpara- +graph (x): +(xi) the transaction referred to in subparagraph +(4)(b)(viii), or +(xii) the transactions or events referred to in para- +graph (4)(b.10); +(9) Section 152 of the Act is amended by adding +the following after subsection (4.3): +Consequential assessment of Part IV tax +(4.31) Notwithstanding subsections (4), (4.1) and (5), if a +taxpayer in a taxation year receives a taxable dividend +from a corporation that, as a result of having paid the +dividend, is entitled to a dividend refund, the Minister +may, within one year after the expiration of the normal +reassessment period for the taxpayer in respect of the +year, assess or reassess the tax, interest or penalties +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +47 + +Page 208 +payable under Part IV by the taxpayer in respect of the +taxable dividend. +(10) Subsection (1) is deemed to have come into +force on January 1, 2022. +(11) Subsection (2) is deemed to have come into +force on March 28, 2023. +(12) Subsections (3) and (9) apply to assessments +or reassessments of taxpayers for taxation years +that end on or after April 7, 2022. +(13) Subsection (4) applies to transactions that +occur on or after January 1, 2024. +(14) Subsection (5) applies in respect of taxation +years that begin on or after October 1, 2023. +(15) Subsection (6) comes into force or is deemed +to have come into force on January 1, 2024. +(16) Subparagraph 152(4.01)(b)(xi) of the Act, as +enacted by subsection (8), applies to transactions +that occur on or after January 1, 2024. +48 (1) Paragraph 153(1)(v) of the Act is replaced +by the following: +(v) a payment out of or under a FHSA, if the amount +is required by section 146.6 to be included in comput- +ing a taxpayer’s income +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +49 (1) Paragraph 157(3)(e) of the Act is replaced +by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3) or 127.44(2) to have been paid +on account of the corporation’s tax payable under this +Part for the year. +(2) Paragraph 157(3)(e) of the Act, as enacted by +subsection (1), is replaced by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2) or 127.45(2) to have +been paid on account of the corporation’s tax payable +under this Part for the year. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 47-49 + +Page 209 +(3) Paragraph 157(3.1)(c) of the Act is replaced by +the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3) or 127.44(2) to have been paid +on account of the corporation’s tax payable under this +Part for the taxation year. +(4) Paragraph 157(3.1)(c) of the Act, as enacted by +subsection (3), is replaced by the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2) or 127.45(2) to have +been paid on account of the corporation’s tax payable +under this Part for the taxation year. +(5) Subsections (1) and (3) are deemed to have +come into force on January 1, 2022. +(6) Subsections (2) and (4) are deemed to have +come into force on March 28, 2023. +50 (1) Section 160 of the Act is amended by +adding the following after subsection (1.4): +Joint liability — intergenerational business transfer +(1.5) If a taxpayer and one or more other taxpayers have +jointly elected under +(a) paragraph 84.1(2.31)(h) in respect of a disposition +of shares of the capital stock of a corporation resident +in Canada, they are jointly and severally, or solidarily, +liable for the tax payable by the taxpayer under this +Part to the extent that the tax payable by the taxpayer +is greater than it would have been if the disposition +had satisfied the conditions of subsection 84.1(2.31); +or +(b) paragraph 84.1(2.32)(i) in respect of a disposition +of shares of the capital stock of a corporation resident +in Canada, they are jointly and severally, or solidarily, +liable for the tax payable by the taxpayer under this +Part to the extent that the tax payable by the taxpayer +is greater than it would have been if the disposition +had satisfied the conditions of subsection 84.1(2.32). +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +51 (1) Subsection 160.2(2.3) of the Act is repealed. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 49-51 + +Page 210 +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +52 (1) Subsection 163(2) of the Act is amended by +adding the following after paragraph (d): +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.44(2) to be paid for the year by the person if +that amount were calculated by reference to the in- +formation provided in the return or form filed for +the year under that subsection +exceeds +(ii) the amount that is deemed by subsection +127.44(2) to be paid for the year by the person, +(2) Paragraph 163(2)(d.1) of the Act, as enacted by +subsection (1), is replaced by the following: +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.44(2) or 127.45(2), as the case may be, to be +paid for the year by the person if that amount were +calculated by reference to the information provided +in the return or form filed for the year under that +subsection +exceeds +(ii) the amount that is deemed by subsection +127.44(2) or 127.45(2), as the case may be, to be +paid for the year by the person, +(3) Subsection (1) is deemed to have come into +force on January 1, 2022. +(4) Subsection (2) is deemed to have come into +force on March 28, 2023. +53 (1) The Act is amended by adding the follow- +ing after section 183.2: +PART II.2 +Tax on Repurchases of Equity +Definitions +183.3 (1) The following definitions apply in this Part. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 51-53 + +Page 211 +covered entity for a taxation year, means an entity that +is a corporation, trust or partnership if at any time in the +taxation year +(a) equity of the entity is listed on a designated stock +exchange; and +(b) the entity is +(i) a corporation resident in Canada (other than a +mutual fund corporation), +(ii) a trust that +(A) is a real estate investment trust (as defined +in subsection 122.1(1)), +(B) is a SIFT trust, or +(C) would be a SIFT trust (other than a mutual +fund trust that has one or more classes of units +in continuous distribution) if +(I) each reference in paragraph (a) of the defi- +nition non-portfolio property in subsection +122.1(1) to “subject entity” were read as “cor- +poration, partnership or trust” and paragraph +(c) of that definition were read without refer- +ence to the words “in Canada”, +(II) paragraph (a) of the definition Canadian +real, immovable or resource property in +subsection 248(1) were read without reference +to the words “situated in Canada”, and +(III) the definitions timber resource proper- +ty in subsection 13(21) and Canadian re- +source property in subsection 66(15) were +read without references to the words “in +Canada”, or +(iii) a partnership that +(A) is a SIFT partnership, or +(B) would be a SIFT partnership if +(I) each reference in paragraph (a) of the defi- +nition non-portfolio property in subsection +122.1(1) to “subject entity” were read as “cor- +poration, partnership or trust” and paragraph +(c) of that definition were read without refer- +ence to the words “in Canada”, +(II) paragraph (a) of the definition Canadian +real, immovable or resource property in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 212 +subsection 248(1) were read without reference +to the words “situated in Canada”, and +(III) the definitions timber resource proper- +ty in subsection 13(21) and Canadian re- +source property in subsection 66(15) were +read without references to the words “in +Canada”. (entité visée) +equity of an entity, means, if the entity is +(a) a corporation, a share of the capital stock of the +corporation; +(b) a trust, an income or capital interest in the trust; +and +(c) a partnership, an interest as a member of the part- +nership. (capitaux propres) +qualifying issuance means any portion of an issuance +that is made +(a) in exchange for +(i) cash, +(ii) a bond, debenture, note or other security (other +than equity) of the covered entity that was issued +solely for cash consideration, the terms of which +confer on the holder the right to make the ex- +change, or +(iii) any combination of properties described in +subparagraph (i) or (ii); +(b) to an employee of the covered entity (or an entity +related to the covered entity) in the course of the em- +ployee’s employment; or +(c) to a person or partnership, with which the covered +entity deals at arm’s length and is not affiliated, in ex- +change for property used in the covered entity’s active +business. (émission admissible) +reorganization transaction means a redemption, ac- +quisition or cancellation of equity by a covered entity that +is made +(a) on an exchange of equity by a holder for consider- +ation that includes equity (other than substantive +debt) of +(i) the covered entity, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 213 +(ii) another entity that is related to the covered en- +tity immediately before the exchange and is a cov- +ered entity immediately after the exchange, or +(iii) another covered entity that controls the cov- +ered entity (or an amalgamated successor entity of +the covered entity) immediately after the exchange; +(b) on an amalgamation of the covered entity with one +or more other predecessor corporations to which sub- +section 87(1) applies if a holder of that equity, imme- +diately before the amalgamation, receives considera- +tion that includes equity (other than substantive debt) +of the new corporation (within the meaning of subsec- +tion 87(1)) for the disposition of their equity on the +amalgamation; +(c) on a winding-up of the covered entity during +which all or substantially all of the property owned by +the covered entity is distributed to the equity holders +of the covered entity; +(d) in the course of a reorganization to which para- +graph 55(3)(a) or (b) applies; +(e) on a qualifying disposition (as defined in subsec- +tion 107.4(1)); +(f) on a qualifying exchange (as defined in subsec- +tion 132.2(1)); +(g) at the demand of a holder in accordance with the +conditions referred to in paragraph 108(2)(a), included +in the issued units of the trust, for an amount that +does not exceed the fair market value of the equity at +the time of the redemption, acquisition or cancella- +tion; or +(h) pursuant to the exercise of a statutory right of dis- +sent by a holder of the equity. (opération de réorga- +nisation) +specified affiliate at any time, of a covered entity, +means a corporation, trust or partnership (in this defini- +tion referred to as an “affiliate”) where, at that time, +(a) if the affiliate is a corporation, the covered entity +(i) controls the corporation, or +(ii) has a direct or indirect interest in the equity of +the corporation having a fair market value equal to +more than 50% of the fair market value of the total +equity of the corporation; +(b) if the affiliate is a trust, the covered entity +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 214 +(i) is a majority-interest beneficiary (as defined in +subsection 251.1(3)) of the trust, or +(ii) has a direct or indirect interest in the equity of +the trust having a fair market value equal to more +than 50% of the fair market value of the total equity +of the trust; and +(c) if the affiliate is a partnership, the covered entity +(i) is a majority-interest partner of the partnership, +or +(ii) has a direct or indirect interest in the equity of +the partnership having a fair market value equal to +more than 50% of the fair market value of the total +equity of the partnership. (entité affiliée détermi- +née) +substantive debt of a covered entity means equity that, +in accordance with its terms +(a) is not convertible or exchangeable other than for +(i) equity that if issued would be substantive debt +of the same covered entity, +(ii) a bond, debenture or note of the covered entity, +the fair market value of which does not exceed the +total of the amounts referred to in subparagraphs +(d)(i) to (iv), or +(iii) equity that would be issued only after the oc- +currence of a trigger event pursuant to a non-viabil- +ity contingent capital provision included in the +terms of the equity to satisfy regulatory capital re- +quirements applicable to the covered entity; +(b) is non-voting in respect of the election of the +board of directors, the trustees or the general partner +(as applicable) of the covered entity, except in the +event of a failure or default under the terms or condi- +tions of the equity; +(c) requires the amount of any dividend or other dis- +tribution payable to be calculated +(i) as a fixed amount, or +(ii) by reference to a percentage of an amount equal +to the fair market value of the consideration for +which the equity was issued if the percentage is +(A) fixed, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 215 +(B) determined by reference to a market interest +rate (including a Government of Canada Trea- +sury Bill) plus a fixed amount, if any; and +(d) entitles any holder of the equity to receive, on the +redemption, cancellation or acquisition of the equity +by the covered entity or by a person or partnership +with whom the covered entity does not deal at arm’s +length or is affiliated, an amount that does not exceed +the total of the following amounts: +(i) the fair market value of the consideration for +which the equity was issued, +(ii) any unpaid distributions or dividends on the +equity that are payable to the holder, +(iii) any premium that is payable to the holder sole- +ly due to the early redemption, cancellation or ac- +quisition of the equity, and +(iv) any other amount in respect of an amount de- +scribed in subparagraphs (i) to (iii) that is at- +tributable to an increase in the value of a currency +other than Canadian currency relative to Canadian +currency. (dette substantielle) +Tax payable +(2) Each person or partnership that is a covered entity +for a taxation year shall pay a tax for the taxation year +equal to the amount determined by the formula +0.02 × (A + B − C) +where +A +is the total fair market value of equity (other than +substantive debt) of the covered entity that is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 216 +redeemed, acquired or cancelled in the taxation year +by the covered entity, other than equity that is +(a) redeemed, acquired or cancelled in a reorgani- +zation transaction, or +(b) acquired from a specified affiliate, if that equi- +ty was previously deemed by subsection (5) to +have been acquired by the covered entity and was +previously included in the description of A; +B +is +(a) if equity of a covered entity (other than sub- +stantive debt) is redeemed, acquired or cancelled +in the taxation year pursuant to a reorganization +transaction described in paragraph (a) or (b) of +that definition and any portion of the considera- +tion received by a holder for the equity is not equi- +ty consideration described in paragraph (a) or (b) +of the definition reorganization transaction, the +amount determined by the formula +D − E +where +D +is the total fair market value of the equity of +the covered entity (other than substantive +debt) that is redeemed, acquired or cancelled +in a reorganization transaction described in +this paragraph; and +E +is the total fair market value of any equity +consideration described in paragraph (a) or +(b) of the definition reorganization transac- +tion that is received by a holder as considera- +tion for the equity that is redeemed, acquired +or cancelled in a reorganization transaction +described in this paragraph; and +(b) in any other case, nil; and +C +is the total fair market value of equity (other than +substantive debt) of the covered entity that is +(a) issued in a qualifying issuance in the taxation +year, or +(b) disposed of in the taxation year by a specified +affiliate of the covered entity (except a disposition +to the covered entity or another specified affiliate +of the covered entity), if that equity was previously +deemed by subsection (5) to have been acquired +by the covered entity and was previously included +in the description of A. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 217 +Tax payable — anti-avoidance +(3) Equity that is redeemed, acquired or cancelled, or +that is issued by a covered entity, as part of a transaction +(as defined in subsection 245(1)) or series of transactions +shall be included in the description of A or B or excluded +from the description of C in subsection (2) (as the case +may be) if it is reasonable to consider that the primary +purpose of the transaction or series is to cause a decrease +in the amount referred to in the description of A or B in +that subsection or an increase in the amount referred to +in the description of C in that subsection. +De minimis rule +(4) Despite subsection (2), if the total of the amounts de- +termined for A and B in subsection (2) for a taxation year +is less than $1,000,000 (prorated based upon the number +of days in the taxation year if the taxation year is less +than 365 days), no tax is payable under this Part for the +taxation year. +Similar transactions +(5) For the purposes of subsection (2), if a specified affil- +iate of a covered entity acquires equity of the covered en- +tity, the equity is deemed to be acquired by the covered +entity unless the specified affiliate is +(a) a registered securities dealer that +(i) acquires the equity in the capacity of an agent in +the ordinary course of business, and +(ii) disposes of the equity, other than to the covered +entity or another specified affiliate of the covered +entity, within a reasonable period of time that is +consistent with the holding of equity in the ordi- +nary course of business; +(b) a trust established for the benefit of employees +and former employees of the covered entity (or of a +specified affiliate of the covered entity) that satisfies +the following conditions +(i) the trust is an employee benefit plan, and +(ii) the terms of the trust provide that any equity of +the covered entity acquired or held by the trust can- +not be transferred to, or otherwise be available for +the benefit of, the covered entity or any specified af- +filiate of the covered entity; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 218 +(c) a trust governed by an employees profit sharing +plan; or +(d) a trust governed by a deferred profit sharing plan. +Similar transactions — anti-avoidance +(6) If it is reasonable to consider that one of the main +purposes of a transaction (as defined in subsection +245(1)) or series of transactions is to cause a person or +partnership to acquire equity of a covered entity to avoid +the tax otherwise payable under this Part, the person or +partnership shall be deemed to be a specified affiliate of +the covered entity from the time that the transaction or +series commenced until immediately after the time the +transaction or series ends. +Return +183.4 (1) If a covered entity redeems, acquires or can- +cels equity of the entity in a taxation year, +(a) if the entity is a corporation, on or before the day it +is required to file its return of income under Part I for +the year, the corporation shall file with the Minister a +return for the year under this Part in prescribed form; +(b) if the entity is a trust, within 90 days after the end +of the taxation year, the trustee of the trust shall file +with the Minister a return for the year under this Part +in prescribed form; and +(c) if the entity is a partnership, a member of the part- +nership that has authority to act for the partnership +shall file with the Minister a return for the year under +this Part in prescribed form on or before the earlier of +(i) the day that is five months after the end of the +taxation year, and +(ii) March 31 in the calendar year immediately fol- +lowing the calendar year in which the taxation year +ended. +Payment +(2) Every covered entity that is liable to pay tax under +this Part for a taxation year, shall +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +53 + +Page 219 +(a) if the entity is a corporation or trust, pay its tax +payable under this Part for the year to the Receiver +General on or before its balance-due day for the year; +and +(b) if the entity is a partnership, pay its tax payable +under this Part for the year to the Receiver General on +or before the day which the partnership is required to +file a return for the year under paragraph (1)(c). +Provisions applicable to Part +(3) Subsections 150(2) and (3), sections 152, 158 and 159, +subsections 160.1(1) and 161(1) and (11), sections 162 to +167 and Division J of Part I are applicable to this Part +with such modifications as the circumstances require. +(2) Subsection (1) applies to transactions that oc- +cur after 2023. +54 (1) Subparagraph (a)(iii) of the description of +I in subsection 204.2(1.2) of the Act is replaced by +the following: +(iii) an amount transferred to the plan on behalf +of the individual in accordance with any of sub- +sections 146(16), 146.6(7), 147(19), 147.3(1) and +(4) to (7) and 147.5(21) or in circumstances to +which subsection 146(21) applies, +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +55 (1) The definition excess FHSA amount in sub- +section 207.01(1) of the Act is replaced by the fol- +lowing: +excess FHSA amount of an individual at a particular +time in a taxation year means +(a) the amount determined by the formula +A + B + C − D − E − F +where +A +is +(i) nil, if the individual had not started their +maximum participation period in the preceding +taxation year, and +(ii) the individual’s excess FHSA amount deter- +mined at the end of the immediately preceding +taxation year, in any other case; +B +is the total of all amounts each of which is a con- +tribution made to a FHSA by the individual in the +taxation year at or before the particular time; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 53-55 + +Page 220 +C +is the total of all amounts transferred in the taxa- +tion year under paragraph 146(16)(a.2), at or be- +fore the particular time, to a FHSA under which +the individual is the holder; +D +is the lesser of +(i) $8,000 plus an amount that would have been +the individual’s FHSA carryforward for the tax- +ation year if each amount that was included in +that individual’s income under subsection +146.6(6) and could have been, immediately pri- +or to the time it was received, a designated +amount, had been designated by the individual +as a designated amount, and +(ii) the amount determined by the formula +$40,000 − G +where +G +is the total of all amounts that were deduct- +ed, could have been deducted or would +have been deductible by the individual un- +der subsection 146.6(5) in respect of all +preceding taxation years if +(A) no amounts were transferred under +paragraph 146(16)(a.2) to a FHSA of the +individual, and +(B) notwithstanding +clause +(A), +an +amount had been contributed by the in- +dividual to a FHSA in each preceding +taxation year that is the amount by +which the individual’s net RRSP-to-FH- +SA transfer amount at the end of that +year exceeds the individual’s net RRSP- +to-FHSA transfer amount at the start of +that year; +E +is the total of all amounts each of which is a desig- +nated amount in respect of a transfer or with- +drawal made by the individual in the taxation year +before the particular time or an amount required +to be included in computing the income of the in- +dividual under subsection 146.6(6) in the taxation +year before the particular time; and +F +is the total of all amounts, each of which is the +portion of an amount required to be included in +computing the income of the individual under +subsection 146.6(6) in any preceding taxation +year, to the extent that it did not reduce what oth- +erwise would have been the individual’s excess +FHSA amount in any preceding taxation year; or +(b) where the Minister determines that the formula in +paragraph (a) does not yield an appropriate result +having regard to the circumstances of the individual, a +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +55 + +Page 221 +lower amount that, in the Minister’s opinion, is appro- +priate in the circumstances. (excédent de CELIAPP) +(2) Paragraph (a) of the definition designated +amount in subsection 207.01(1) of the Act is re- +placed by the following: +(a) a transfer in accordance with subparagraph +146.6(7)(b)(ii), to the extent that it does not exceed the +total of all amounts transferred under paragraph +146(16)(a.2) to a FHSA under which the individual is +the holder on or before the date of the designation less +the total of all amounts previously designated under +this paragraph; or +(3) Paragraph (b) of the definition swap transac- +tion in subsection 207.01(1) of the Act is amended +by striking out “or” at the end of subparagraph +(ii), by adding “or” at the end of subparagraph +(iii) and by adding the following after subpara- +graph (iii): +(iv) an amount transferred in accordance with +paragraph 146(16)(a.2) or to which subsection +146.6(7) applies; +(4) Subparagraph (d)(i) of the definition swap +transaction in subsection 207.01(1) of the Act is re- +placed by the following: +(i) both registered plans are RRIFs or RRSPs, +(5) Paragraph (d) of the definition swap transac- +tion in subsection 207.01(1) of the Act is amended +by striking out “or” at the end of subparagraph +(iii), by adding “or” at the end of subparagraph +(iv) and by adding the following after subpara- +graph (iv): +(v) both registered plans are FHSAs; +(6) Subsections (1) to (3) are deemed to have +come into force on April 1, 2023. +(7) Subsections (4) and (5) are deemed to have +come into force on August 4, 2023. +56 (1) Paragraph (a) of the definition refundable +tax in subsection 207.5(1) of the Act is replaced by +the following: +(a) 50% of all contributions (other than an excluded +contribution made on or after March 28, 2023) made +under the arrangement while it was a retirement com- +pensation arrangement and before the end of the year, +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 55-56 + +Page 222 +(2) Subsection 207.5(1) of the Act is amended by +adding the following in alphabetical order: +excluded contribution means an amount paid or +payable under a specified arrangement to obtain or re- +new a letter of credit or surety bond issued by a financial +institution for the purposes of securing future retirement +benefit payments out of or under the arrangement; (coti- +sation exclue) +specified arrangement means a retirement compensa- +tion arrangement of which the primary purpose is to pro- +vide annual or more frequent periodic retirement benefit +payments that are paid +(a) as supplemental benefits provided out of or under +(i) a registered pension plan, +(ii) a registered retirement savings plan, +(iii) a deferred profit sharing plan, +(iv) a pooled registered pension plan, or +(v) any combination of plans described in subpara- +graphs (i) to (iv), or +(b) under an arrangement that would, in the absence +of subsection 147.1(8) and section 8504 of the Income +Tax Regulations, substantially comply with the pre- +scribed conditions for registration for a registered +pension plan under section 8501 of those Regulations; +(convention déterminée) +(3) Subsections (1) and (2) are deemed to have +come into force on March 28, 2023. +57 (1) The Act is amended by adding the follow- +ing after section 207.7: +Definitions +207.71 (1) The following definitions apply in this sec- +tion. +eligible employer means an employer that paid an +amount, or that has a predecessor employer (as defined +in subsection 8500(1) of the Income Tax Regulations) +that paid an amount, before March 28, 2023, under a +specified arrangement that is an excluded contribution. +(employeur admissible) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 56-57 + +Page 223 +specified refundable tax of a specified arrangement at +the end of a taxation year means the amount, if any, de- +termined by the formula +A − B +where +A +is the amount elected under paragraph (2)(c); and +B +is the total of all amounts, if any, each of which is a +refund as determined under subsection (3), in re- +spect of a preceding taxation year. (impôt rembour- +sable déterminé) +Election +(2) Subsection (3) applies to a specified arrangement if +(a) an eligible employer, or the custodian of the ar- +rangement, paid a refundable tax under this Part with +respect to an excluded contribution made under the +arrangement before March 28, 2023; +(b) the eligible employer files an election with the +Minister in prescribed form and manner; and +(c) the election includes an elected amount that does +not exceed the total amount of refundable tax paid +with respect to excluded contributions made under the +arrangement before March 28, 2023. +Amount of refund +(3) If this subsection applies to a specified arrangement, +the Minister may refund to the eligible employer, or to +the custodian of the arrangement, an amount claimed on +the return for a taxation year described in subsection +207.7(3), not exceeding the lesser of +(a) 50% of all retirement benefits paid in the taxation +year directly by the eligible employer for the benefit of +beneficiaries whose retirement benefits were secured +under the specified arrangement with a letter of credit +or surety bond issued by a financial institution, and +(b) the specified refundable tax of the specified ar- +rangement at the end of the taxation year. +Refundable tax definition +(4) If an eligible employer claims a refund under subsec- +tion (3) for a taxation year, paragraph (c) of the defini- +tion refundable tax in subsection 207.5(1) is to be read +as follows: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +57 + +Page 224 +(c) the total of +(i) 50% of all amounts paid as distributions to one +or more persons (including amounts that are re- +quired by paragraph 12(1)(n.3) to be included in +computing the recipient’s income) under the ar- +rangement while it was a retirement compensation +arrangement and before the end of the year, other +than a distribution paid where it is established, by +subsequent events or otherwise, that the distribu- +tion was paid as part of a series of payments and re- +funds of contributions under the arrangement, and +(ii) all amounts determined under subsection +207.71(3) in respect of the specified arrangement +for the year and a preceding year; +(2) Subsection (1) applies to the 2024 and subse- +quent taxation years. +58 (1) The Act is amended by adding the follow- +ing after section 211.91: +PART XII.7 +Carbon Capture, Utilization and +Storage +Definitions +211.92 (1) The following definitions apply in this Part +and in section 127.44. +actual eligible use percentage, in respect of a CCUS +project, for a period means the amount, expressed as a +percentage, determined by the formula +A ÷ B +where +A +is the quantity of captured carbon that the CCUS +project supported for storage or use in eligible use +during the period, and +B +is the total quantity of captured carbon that the +CCUS project supported for storage or use in both el- +igible use and ineligible use during the period. +(pourcentage réel d’utilisation admissible) +exempt corporation at any time, means a corporation +that does not have an ownership interest, whether direct- +ly or indirectly, in a qualified CCUS project in respect of +which $20 million or more of qualified CCUS expendi- +tures are expected to be incurred (based on the most re- +cent project evaluation issued by the Minister of Natural +Resources for the project). (société exonérée) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 57-58 + +Page 225 +first project period, in respect of a CCUS project, means +the period that begins on the first day of commercial op- +erations — or, if the project has not yet commenced oper- +ations, the day on which, according to the most recent +project plan, operations are expected to begin — and +ends +(a) if that day is before October of a calendar year, on +December 31 of the calendar year that includes the +fourth anniversary of that day; or +(b) if that day is after September of a calendar year, on +December 31 of the calendar year that includes the +fifth anniversary of that day. (première période du +projet) +first recovery taxation year, in respect of a project peri- +od of a CCUS project, means the taxation year that in- +cludes the last day of the first project period. (première +année d’imposition de recouvrement) +fourth project period, in respect of a CCUS project, +means the five calendar years following the end of the +third project period. (quatrième période du projet) +fourth recovery taxation year, in respect of a project +period of a CCUS project, means the taxation year that +includes the last day of the fourth project period. (qua- +trième année d’imposition de recouvrement) +knowledge sharing CCUS project means a qualified +CCUS project that +(a) is expected to incur qualified CCUS expenditures +of $250 million or more based on the most recent +project evaluation issued by the Minister of Natural +Resources for the project; or +(b) has incurred $250 million or more of qualified +CCUS expenditures before the first day of commercial +operations of the project. (projet de CUSC requérant +l’échange de connaissances) +knowledge sharing report, in respect of a CCUS +project, means +(a) an annual operations knowledge sharing report +containing the information described by the Minister +of Natural Resources in the CCUS-ITC Technical +Guidance Document as published by the Minister of +Natural Resources and amended from time to time, in +the form annexed to the CCUS-ITC Technical Guid- +ance Document; and +(b) the construction and completion knowledge shar- +ing report containing the information described in the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 226 +CCUS-ITC Technical Guidance Document referred to +in +paragraph +(a). (rapport +sur +l’échange +de +connaissances) +knowledge sharing taxpayer means a taxpayer that +claimed a CCUS tax credit for a taxation year ending be- +fore the project start-up date of a knowledge sharing +CCUS project. (contribuable échangeant des connais- +sances) +project period, in respect of a CCUS project, means any +of the first project period, the second project period, the +third project period and the fourth project period. (pé- +riode de projet) +project start-up date means the day that is 120 days be- +fore the first day of commercial operations. (jour du dé- +but du projet) +recovery taxation year, in respect of a CCUS project, +means any of the first recovery taxation year, the second +recovery taxation year, the third recovery taxation year +and the fourth recovery taxation year. (année d’imposi- +tion de recouvrement) +relevant project period means +(a) in respect of the first recovery taxation year, the +first project period; +(b) in respect of the second recovery taxation year, the +second project period; +(c) in respect of the third recovery taxation year, the +third project period; and +(d) in respect of the fourth recovery taxation year, the +fourth project period. (période de projet pertinente) +reporting-due day means +(a) in respect of an annual climate risk disclosure re- +port, the day that is nine months after the day on +which the reporting taxation year for the report ends; +(b) in respect of an annual operations knowledge +sharing report, +(i) if the report is the first such report, +(A) where the project start-up date is before Oc- +tober 1 in a calendar year, June 30 of the follow- +ing calendar year, and +(B) where the project start-up date is after +September 30 in a calendar year, June 30 of the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 227 +second calendar year after the calendar year +which includes the the project start-up date, and +(ii) if the report is not the first report, each June 30 +of the first four calendar years immediately follow- +ing the calendar year which includes the June 30 re- +ferred to in subparagraph (i); and +(c) in respect of the construction and completion +knowledge sharing report, the last day of the sixth +month beginning after the project start-up date. (date +d’échéance du rapport) +reporting period means +(a) in respect of the construction and completion +knowledge sharing report, the period that begins on +the first day an expenditure for a CCUS project is in- +curred and ends on the project start-up date of the +knowledge sharing CCUS project; and +(b) in respect of an annual operations knowledge +sharing report, each period that begins on the project +start-up date and ends on the last day of the calendar +year ending immediately before the reporting-due day +for the annual operations knowledge sharing report. +(période de déclaration) +reporting taxation year means +(a) the first taxation year of a taxpayer in which a +CCUS tax credit was deducted, in respect of a CCUS +project of the taxpayer; and +(b) each taxation year that +(i) begins after a taxation year referred to in para- +graph (a), and +(ii) ends before the twenty-first calendar year after +the end of the taxation year which includes the first +day of commercial operations of the CCUS project. +(année d’imposition de la déclaration) +second project period, in respect of a CCUS project, +means the five calendar years following the end of the +first project period. (deuxième période du projet) +second recovery taxation year, in respect of a project +period of a CCUS project, means the taxation year that +includes the last day of the second project period. +(deuxième année d’imposition de recouvrement) +third project period, in respect of a CCUS project, +means the five calendar years following the end of the +second project period. (troisième période du projet) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 228 +third recovery taxation year, in respect of a project pe- +riod of a CCUS project, means the taxation year that in- +cludes the last day of the third project period. (troisième +année d’imposition de recouvrement) +Recovery of development tax credit +(2) A taxpayer shall pay a tax under this Part, for a par- +ticular taxation year that includes the first day of com- +mercial operations of a CCUS project, or for any preced- +ing year, equal to the amount, if any, by which the tax- +payer’s cumulative CCUS development tax credit for the +immediately preceding taxation year exceeds its cumula- +tive CCUS development tax credit for the particular taxa- +tion year. +Acceleration of recovery tax +(3) If the actual eligible use percentage for a CCUS +project for any period described in subparagraph (c)(i) or +(ii) of the definition qualified CCUS project in subsec- +tion 127.44(1) is less than 10%, then for the purposes of +applying subsections (4) and (5) +(a) the actual eligible use percentage of the project for +the relevant project period to which the period relates, +and for each subsequent project period, is deemed to +be nil; +(b) the relevant project period for the particular re- +covery taxation year is deemed to include each subse- +quent project period; and +(c) those subsections do not apply to a subsequent re- +covery taxation year in respect of the project. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 229 +Development credits recovery amount +(4) If the projected eligible use percentage of a CCUS +project for the relevant project period in respect of a par- +ticular recovery taxation year exceeds the actual eligible +use percentage of the CCUS project for that period by +more than five percentage points, there shall be added to +the tax otherwise payable under this Part for the particu- +lar recovery taxation year by a taxpayer that deducted a +CCUS tax credit in respect of the CCUS project an +amount equal to the amount determined by the formula +A − B − C +where +A +is the amount of the taxpayer’s cumulative CCUS de- +velopment tax credit for the taxation year that in- +cludes the first day of commercial operations; +B +is the amount that would be determined for A if the +projected eligible use percentage for the relevant +project period were equal to its actual eligible use +percentage; and +C +is the total of all amounts, each of which is an +amount previously paid by the taxpayer as a tax un- +der this Part in respect of the disposition or export of +a property in relation to the project because of sub- +section (9), to the extent that the amount did not re- +duce the tax payable by the taxpayer under this sub- +section in a preceding taxation year. +Refurbishment credits recovery amount +(5) If the projected eligible use percentage of a CCUS +project for the relevant project period in respect of a par- +ticular recovery taxation year exceeds the actual eligible +use percentage of the CCUS project for that period by +more than five percentage points, there shall be added to +the tax otherwise payable under this Part for the particu- +lar recovery taxation year by a taxpayer that deducted a +CCUS tax credit in respect of the CCUS project, an +amount equal to the amount determined by the formula +A − B − C +where +A +is the total of all amounts, each of which is the +amount that is the taxpayer’s CCUS refurbishment +tax credit under subsection 127.44(5) for the year or a +previous taxation year; +B +is the amount that would be determined for A if the +projected eligible use percentage for the relevant +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 230 +project period were equal to its actual eligible use +percentage; and +C +is the total of all amounts, each of which is an +amount previously paid by the taxpayer as a tax un- +der this Part in respect of the disposition or export of +a property in relation to the project because of sub- +section (10), to the extent that the amount did not re- +duce the tax payable by the taxpayer under this sub- +section in a preceding taxation year. +Extraordinary eligible use reduction +(6) For the purposes of determining a taxpayer’s liability +for tax under this Part for a taxation year, subsection (7) +applies if +(a) the actual eligible use percentage for a qualified +CCUS project during a project period is significantly +reduced due to extraordinary circumstances, for bona +fide reasons outside the control of the taxpayer and +each person or partnership that does not deal at arm’s +length with the taxpayer; +(b) the taxpayer requests in writing, on or before the +taxpayer’s filing-due date for the year, that the Minis- +ter consider the potential application of this subsec- +tion and subsection (7); and +(c) the Minister is satisfied that the taxpayer has tak- +en all reasonable steps to attempt to rectify the ex- +traordinary circumstances, and that it is appropriate, +having regard to all the circumstances, to apply this +subsection and subsection (7). +Effect of extraordinary circumstances +(7) If the conditions set out in subsection (6) are met for +a taxation year, +(a) if the qualified CCUS project’s operations are af- +fected by extraordinary circumstances for all or sub- +stantially all of the project period, then no amount is +payable by the taxpayer for the year under subsections +(3) to (5) in respect of the project; and +(b) in any other case, the portion of the project period +during which the project’s operations are affected by +the extraordinary circumstances shall be disregarded +for the purpose of calculating the actual eligible use +percentage for the project period. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 231 +Shutdown +(8) For the purposes of determining a taxpayer’s liability +for tax under this Part for a recovery taxation year, if a +qualified CCUS project is inoperative for all or a portion +of a relevant project period, +(a) if the project is inoperative for all or substantially +all of the period, then no amount is payable by the tax- +payer for the year under subsections (3) to (5) in re- +spect of the project; and +(b) in any other case, the portion of the project period +during which the project is inoperative shall be disre- +garded for the purpose of calculating the actual eligi- +ble use percentage for the project period. +Development property disposition +(9) Except where subsection (11) applies, if at any time +in a particular taxation year a taxpayer disposes of or ex- +ports from Canada a property for which the taxpayer’s +qualified CCUS expenditure resulted in the determina- +tion of a cumulative CCUS development tax credit for a +previous taxation year, or would so result for the particu- +lar year but for this subsection, the following rules apply: +(a) if the time is before the total CCUS project review +period of the CCUS project to which the expenditure +relates, the expenditure is deemed not to be a qualified +CCUS expenditure in respect of the CCUS project for +the purpose of determining the taxpayer’s cumulative +CCUS development tax credit for the particular year +and any subsequent taxation years; and +(b) if the time is during the total CCUS project review +period of the CCUS project to which the expenditure +relates, there shall be added to the tax otherwise +payable by the taxpayer under this Part for the year +the amount determined by the formula +A × B × C ÷ D − E +where +A +is the qualified CCUS expenditure in respect of the +property as determined for the taxation year that +includes the first day of commercial operations, +B +is the appropriate specified percentage, +C +is the amount, not exceeding the amount deter- +mined for D, equal to +(i) if the property is disposed of to a person +who deals at arm’s length with the taxpayer, the +proceeds of disposition of the property, or +(ii) if the property is disposed of to a person +who does not deal at arm’s length with the tax- +payer, or is exported from Canada but not +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 232 +disposed of, the fair market value of the prop- +erty at that time, +D +is the taxpayer’s capital cost of the property, and +E +is the total of all amounts, each of which can rea- +sonably be considered to be the portion of any +amount previously paid by the taxpayer because +of subsection (4) in respect of the property, to the +extent that the amount did not reduce the tax +payable by the taxpayer under this subsection in a +preceding taxation year. +Refurbishment property disposition +(10) Except where subsection (11) applies, if at any time +in a particular taxation year during the total project re- +view period of a CCUS project a taxpayer disposes of or +removes from Canada a property for which the taxpayer’s +qualified CCUS expenditure resulted in the determina- +tion of a CCUS refurbishment tax credit for the year or a +previous taxation year, then there shall be added to the +tax otherwise payable by the taxpayer under this Part for +the year the amount determined by the formula +A × B × C ÷ D − E +where +A +is the qualified CCUS expenditure in respect of the +property; +B +is the appropriate specified percentage; +C +is the amount, not exceeding the amount determined +for D, equal to +(a) if the property is disposed of to a person who +deals at arm’s length with the taxpayer, the pro- +ceeds of disposition of the property, or +(b) if the property is disposed of to a person who +does not deal at arm’s length with the taxpayer, or +is exported from Canada, the fair market value of +the property; +D +is the taxpayer’s capital cost of the property; and +E +is the total of all amounts, each of which can reason- +ably be considered to be the portion of any amount +previously paid by the taxpayer because of subsec- +tion (5) in respect of the property, to the extent that +the amount did not reduce the tax payable by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 233 +taxpayer under this subsection in a preceding taxa- +tion year. +Election — CCUS project sale +(11) If at any time a qualifying taxpayer (referred to in +this subsection as the “vendor”) disposes of all or sub- +stantially all of its property that is part of a qualified +CCUS project of the taxpayer to another taxable Canadi- +an corporation (referred to in this subsection as the “pur- +chaser”) and the vendor and the purchaser jointly elect in +prescribed form to have this subsection apply, the follow- +ing rules apply: +(a) the purchaser is deemed to have made the qualify- +ing expenditures of the vendor at the times incurred +by the vendor; +(b) the provisions of this Act that applied to the ven- +dor in respect of the property that are relevant to the +application of the Act in respect of the property after +that time are deemed to have applied to the purchaser +and, for greater certainty, the purchaser is deemed to +have claimed the tax credits determined under section +127.44 that could have been claimed by the vendor, be- +fore that time, in respect of the CCUS project; +(c) any project plans that were prepared or filed by +the vendor in respect of the CCUS project before that +time are deemed to have been filed by the purchaser; +(d) the purchaser is or will be liable for amounts in re- +spect of the property for which the vendor would be li- +able under this Part in respect of actions, transactions +or events that occur after that time as if the vendor +had undertaken them or otherwise participated in +them; and +(e) subsections (9) and (10) do not apply to the vendor +in respect of the disposition of property to the pur- +chaser. +Partnerships +(12) Subject to section 127.47, if subsection 127.44(11) +has at any time applied to add an amount in computing +the CCUS tax credit of a member of the partnership, then +for the purposes of this Part, subsections (2) to (11) shall +apply to determine amounts in respect of the partnership +as if the partnership were a taxable Canadian corpora- +tion, its fiscal period were its taxation year and it had de- +ducted all of the CCUS tax credits that were previously +added in computing the CCUS tax credit of any member +of the partnership under subsection 127.44(2) because of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 234 +the application of subsection 127.44(11) in respect of its +partnership interest. +Member’s share of tax +(13) Unless subsection (14) applies, if, in a taxation year, +a taxpayer is a member of a partnership, the amount that +can reasonably be considered to be the taxpayer’s share +of any amount of tax determined because of subsection +(12) in respect of the partnership for its fiscal period end- +ing in the taxation year shall be added to the taxpayer’s +tax otherwise payable under this Part for the taxation +year. +Election by member to pay tax +(14) A taxable Canadian corporation that is a member of +a partnership during a fiscal period of the partnership +may elect, in prescribed form and manner, to add to its +tax payable under this Part for its taxation year that in- +cludes the end of the fiscal period the total amount of tax +determined for that fiscal period because of subsection +(12) in respect of the partnership. +Joint, several and solidary liability +(15) Each member of a partnership is jointly and sever- +ally, or for civil law, solidarily, liable for any portion of +the amount of tax — determined because of subsection +(12) in respect of the partnership for a taxation year — +that is not added to the tax payable +(a) of a member of the partnership under subsection +(13); or +(b) of a taxable Canadian corporation because of sub- +section (14) and paid by the corporation by its filing- +due date for the year. +Reporting requirements +211.93 (1) A taxpayer shall +(a) if the taxpayer is a knowledge sharing taxpayer, +submit in respect of each reporting period a knowl- +edge sharing report to the Minister of Natural Re- +sources on or before the reporting-due day for the re- +port; and +(b) if the taxpayer is a corporation that is not an ex- +empt corporation, on or before the reporting-due day +for each reporting taxation year, make available to the +public, in prescribed manner, a climate risk disclosure +report for the year that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 235 +(i) describes the climate-related risks and opportu- +nities for the corporation based on the following +thematic areas: +(A) the corporation’s governance in respect of +climate-related risks and opportunities, +(B) the actual and potential impacts of climate- +related risks and opportunities on the corpora- +tion’s businesses, strategy and financial plan- +ning, if such information is material, +(C) the processes used by the corporation to +identify, assess and manage climate related +risks, and +(D) the metrics and targets used by the corpora- +tion to assess and manage relevant climate-relat- +ed risks and opportunities, and +(ii) explains how the corporation’s governance, +strategies, policies and practices contribute to +achieving Canada’s +(A) commitments under the Paris Agreement +made on December 12, 2015, and +(B) goal of net-zero emissions by 2050. +Publication +(2) For the purposes of subsection (1), a climate risk dis- +closure report is deemed to have been made public in a +prescribed manner if the report includes the date it was +published and is made publicly available by, or on behalf +of, the corporation on the website of the corporation or a +related person for a period of at least three years after the +reporting-due day. +Shared filing +(3) If a person is required by subsection (1) to submit a +knowledge sharing report in respect of a knowledge shar- +ing CCUS project, the submission with full and accurate +disclosure by any such person of the report is deemed to +have been made by each person to whom subsection (1) +applies in respect of the report. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 236 +Penalty — non-compliance with reporting +requirements +(4) Every knowledge sharing taxpayer that fails to pro- +vide the knowledge sharing report required under para- +graph (1)(a) in respect of a reporting period is liable to a +penalty in the amount of $2 million payable the day after +the reporting-due day. +Failure to disclose +(5) Every taxpayer that fails to make available the cli- +mate risk disclosure report as required under paragraph +(1)(b) in respect of a reporting taxation year is liable to a +penalty in the amount that is the lesser of +(a) 4% of the total of all amounts, each of which is the +amount of a CCUS tax credit of the corporation in re- +spect of each taxation year that ended before the re- +porting-due day for the reporting taxation year, and +(b) $1 million. +Report disclosure +(6) The Department of Natural Resources shall publish +on a website, maintained by the Government of Canada, +each knowledge sharing report referred to in subsection +(1) as soon as practicable after a taxpayer has submitted +the report. +Eligible use reporting +(7) If a CCUS tax credit was deducted for a taxation year +by a taxpayer in respect of a CCUS project that began +commercial operations in the year or a prior taxation +year, the actual eligible use percentage for a relevant +project period in respect of the CCUS project is deemed +to be nil until the taxpayer has filed in prescribed form, +with each of its returns of income for taxation years that +include any part of the relevant project period, a report +stating +(a) the actual amount of carbon captured, during the +calendar year ending in the taxation year, for storage +or use in eligible use; and +(b) the total quantity of captured carbon during that +calendar year that supported storage or use in both el- +igible use and ineligible use. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +58 + +Page 237 +Administration +211.94 Subsection 150(2) and (3), sections 152, 158, 159 +and 161 to 167 and Division J of Part I apply to this Part, +with such modification as the circumstances require, ex- +cept that, in the application of subsection 161(1) to an +amount of tax payable under section 211.92, the balance- +due day of a taxpayer in respect of a recovery taxation +year is deemed to be the balance-due day of the taxation +year for the related CCUS tax credit under subsection +127.44(2). +Records and books +211.95 Every person required by section 230 to keep +records and books of account on behalf of a taxpayer +shall retain all records and books of account referred to +in that section as are necessary to verify information re- +garding CCUS tax credits of the taxpayer under section +127.44 or amounts payable by the taxpayer under this +Part, in respect of a CCUS project, until the end of the +later of +(a) the period referred to in paragraph 230(4)(b), and +(b) 26 years after the end of the taxpayer’s last taxa- +tion year for which an amount was deemed to have +been paid under subsection 127.44(2) by reason of its +paragraph (a). +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +59 (1) The portion of subsection 214(17) of the Act +before paragraph (a) is replaced by the follow- +ing: +Deemed interest payments +(17) For the purposes of subsections (16) and (18), +(2) Section 214 of the Act is amended by adding +the following after subsection (17): +Hybrid mismatch arrangements — deemed dividend +(18) For the purposes of this Part, an amount paid or +credited as interest by a corporation resident in Canada +in a taxation year of the corporation to a non-resident +person is deemed to have been paid by the corporation as +a dividend, and not to have been paid or credited by the +corporation as interest, to the extent that an amount in +respect of the interest is not deductible in computing the +income of the corporation for the year because of subsec- +tion 18.4(4). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 58-59 + +Page 238 +(3) Subsections (1) and (2) apply in respect of +payments arising on or after July 1, 2022. +60 (1) Subsection 216(1) of the Act is amended by +striking out “and” at the end of paragraph (c), by +adding “and” at the end of paragraph (d) and by +adding the following after paragraph (d): +(e) the definitions eligible group entity, excluded +entity and fixed interest commercial trust in subsec- +tion 18.2(1) and section 18.21 do not apply in comput- +ing the non-resident person’s income. +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. +61 (1) Subsection 220(2.2) of the Act is replaced +by the following: +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9) or +subsection 127.44(17). +(2) Subsection 220(2.2) of the Act, as enacted by +subsection (1), is replaced by the following: +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9), +subsection 127.44(17) or 127.45(3). +(3) Subsection (1) is deemed to have come into +force on January 1, 2022. +(4) Subsection (2) is deemed to have come into +force on March 28, 2023. +62 Subsection 225.1(1.1) of the Act is amended by +striking out “and” at the end of paragraph (b) +and by adding the following after that paragraph: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 59-62 + +Page 239 +(b.1) in the case of an amount payable under any of +subsections 211.92(2) to (5), in respect of the day on +which the notice of assessment is sent, +(i) for one-fifth of the amount, one year after that +day, +(ii) for two-fifths of the amount, two years after +that day, +(iii) for three-fifths of the amount, three years after +that day, +(iv) for four-fifths of the amount, four years after +that day, and +(v) for the entire amount, five years after that day; +and +63 (1) Section 227 of the Act is amended by +adding the following after subsection (6.2): +Hybrid mismatch adjustment +(6.3) If, in respect of a payment (as defined in subsec- +tion 18.4(1)) arising under or in connection with a hybrid +mismatch arrangement (as defined in that subsection), +an amount was paid to the Receiver General under Part +XIII on behalf of a person because an amount was +deemed to have been paid by a corporation to the person +as a dividend under subsection 214(18) and a deduction +is allowed in respect of the payment or a portion of it, as +the case may be, under paragraph 20(1)(yy), +(a) subject to paragraph (b), the Minister shall, on +written application made no later than two years after +the day on which the assessment is made in respect of +the application of paragraph 20(1)(yy), pay to the per- +son the amount determined by the formula +A − B +where +A +is the lesser of +(i) the total of all amounts, if any, paid to the +Receiver General on or prior to the day the +written application was made on behalf of the +person and in respect of the liability of the per- +son to pay an amount under Part XIII in re- +spect of the payment or the portion of it, as the +case may be, and +(ii) the amount that would be payable to the +Receiver General under Part XIII if an amount +equal to the amount deductible under para- +graph 20(1)(yy) were paid by the corporation to +the person as a dividend described in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 62-63 + +Page 240 +paragraph 212(2)(a) at the end of the taxation +year in which the amount is deductible under +paragraph 20(1)(yy), and +B +is the amount that would be payable to the Receiv- +er General under Part XIII (if this Act were read +without reference to subsection 214(18)) if an +amount equal to the amount deductible under +paragraph 20(1)(yy) had been paid or credited as +interest by the corporation to the person at the +end of the taxation year in which the amount is +deductible under paragraph 20(1)(yy); and +(b) if the person is or is about to become liable to +make a payment to His Majesty in right of Canada, the +Minister may apply the amount otherwise payable un- +der paragraph (a) to that liability and notify the per- +son of that action. +(2) Subsection 227(7.1) of the Act is replaced by +the following: +Application for determination +(7.1) Where, on application under subsection (6.1) or +(6.3) by or on behalf of a person to the Minister in respect +of an amount paid under Part XIII to the Receiver Gener- +al, the Minister is not satisfied that the person is entitled +to the amount claimed, the Minister shall, at the person’s +request, determine, with all due dispatch, the amount, if +any, payable under subsection (6.1) or (6.3), as the case +may be, to the person and shall send a notice of determi- +nation to the person, and sections 150 to 163, subsections +164(1) and 164(1.4) to 164(7), sections 164.1 to 167 and +Division J of Part I apply with such modifications as the +circumstances require. +(3) Subsections (1) and (2) apply in respect of +payments arising on or after July 1, 2022. +64 (1) Section 237.3 of the Act is amended by +adding the following after subsection (12): +Optional disclosure — GAAR +(12.1) If subsection (2) does not apply to a taxpayer in +respect of a transaction or series of transactions of which +the transaction is a part, the taxpayer may file an infor- +mation return in prescribed form and containing pre- +scribed information in respect of the transaction or series +on or before the taxpayer’s filing-due date for the taxa- +tion year in which the transaction occurs. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 63-64 + +Page 241 +Late filing — GAAR +(12.2) Despite subsection (12.1), a taxpayer may file the +information return referred to in subsection (12.1) up to +one year after the deadline referred to in that subsection, +in which case +(a) for the purpose of applying subparagraphs +152(4)(b)(viii) and (4.01)(b)(xi) to the transaction re- +ferred to in subsection (12.1), the reference to “3 +years” in paragraph 152(4)(b) is to be read as “1 year”; +and +(b) for the purpose of applying subsection 245(5.1) to +the transaction, the information return is deemed to +have been filed within the time required by this sec- +tion. +(2) Subsection (1) applies to transactions that oc- +cur on or after January 1, 2024. +65 (1) Subparagraph 241(4)(d)(vi.1) of the Act is +replaced by the following: +(vi.1) to an official of the Department of Natural +Resources solely for the purposes of determining +whether +(A) property is prescribed energy conserva- +tion property (as defined in Part LXXXII of the +Income Tax Regulations) or whether an outlay +or expense is a Canadian renewable and con- +servation expense (as defined in section 66.1), +(B) a process is a CCUS process (as defined in +section 127.44), whether property is dual-use +equipment (as defined in section 127.44), +whether a project is a qualified CCUS project +(as defined in section 127.44) or whether a prop- +erty is described in Class 57 or 58 of Schedule II +to the Income Tax Regulations, +(C) a property is a clean technology property +(as defined in section 127.45), and +(D) a cost is a ZETM cost of capital or a ZETM +cost of labour (as defined in section 125.2) and +activities are qualified zero-emission technolo- +gy manufacturing activities (as defined in Part +LII of the Income Tax Regulations), +(2) Clause 241(4)(d)(xx.1)(A) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 64-65 + +Page 242 +(A) the Department of Employment and Social +Development, the Department of Health or the +Department of Public Works and Government +Services, solely for the purpose of the adminis- +tration or enforcement of the Canadian Dental +Care Plan established under the authority of the +Department of Health Act in respect of dental +service for individuals, or +66 (1) Section 245 of the Act is amended by +adding the following before subsection (1): +Preamble +245 (0.1) This section of the Act contains the general +anti-avoidance rule, which +(a) applies to deny the tax benefit of avoidance trans- +actions that result directly or indirectly either in a mis- +use of provisions of the Act (or any of the enactments +listed in subparagraphs (4)(a)(ii) to (v)) or an abuse +having regard to those provisions read as a whole, +while not preventing taxpayers from obtaining tax +benefits contemplated by Parliament; and +(b) strikes a balance between +(i) the Government of Canada’s responsibility to +protect the tax base and the fairness of the tax sys- +tem, and +(ii) taxpayers’ need for certainty in planning their +affairs. +(2) Subsection 245(3) of the Act is replaced by the +following: +Avoidance transaction +(3) Unless it may reasonably be considered that obtain- +ing the tax benefit is not one of the main purposes for un- +dertaking or arranging a transaction, the transaction is +an avoidance transaction if the transaction +(a) but for this section, would result, directly or indi- +rectly, in a tax benefit; or +(b) is part of a series of transactions, which series, but +for this section, would result, directly or indirectly, in +a tax benefit. +(3) Section 245 of the Act is amended by adding +the following after subsection (4): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 65-66 + +Page 243 +Economic substance — effect +(4.1) If an avoidance transaction — or a series of trans- +actions that includes the avoidance transaction — is sig- +nificantly lacking in economic substance, this is an im- +portant consideration that tends to indicate that the +transaction results in a misuse under paragraph (4)(a) or +an abuse under paragraph (4)(b). +Economic substance — meaning +(4.2) Factors that establish that a transaction or series of +transactions is significantly lacking in economic sub- +stance may include, but are not limited to, any of the fol- +lowing: +(a) all or substantially all of the opportunity for gain +or profit and risk of loss of the taxpayer — taken to- +gether with those of all non-arm’s length taxpayers +(other than those non-arm’s length taxpayers who can +reasonably be considered, having regard to the cir- +cumstances viewed as a whole, to have economic in- +terests that are largely adverse from those of the tax- +payer) — remains unchanged, including because of +(i) a circular flow of funds, +(ii) offsetting financial positions, +(iii) the timing between steps in a series, or +(iv) the use of an accommodation party; +(b) it is reasonable to conclude that, at the time the +transaction or series was entered into, the expected +value of the tax benefit exceeded the expected non-tax +economic return (which excludes both the tax benefit +and any tax advantages connected to another jurisdic- +tion); and +(c) it is reasonable to conclude that the entire, or al- +most entire, purpose for undertaking or arranging the +transaction or series was to obtain the tax benefit. +(4) Section 245 of the Act is amended by adding +the following after subsection (5): +Penalty +(5.1) If subsection (2) applies to determine the tax con- +sequences to a person for a taxation year in respect of a +transaction that was not disclosed by the person to the +Minister in accordance with section 237.3 or 237.4, the +person is liable to a penalty for the taxation year equal to +the amount determined by the formula +(A + B) × 25% − C +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +66 + +Page 244 +where +A +is the amount by which the tax payable by the person +under this Act for the year exceeds the amount that +would have been payable by the person under this +Act for the year if subsection (2) had not applied in +respect of the transaction; +B +is the amount by which the total of all amounts, each +of which is an amount that would have been deemed +to be paid on account of the person’s tax payable un- +der Part I for the year if subsection (2) had not ap- +plied in respect of the transaction, exceeds the total +of all amounts that are deemed to be paid on account +of the person’s tax payable under Part I for the year; +and +C +is the amount of any penalty payable by the person +under subsection 163(2), to the extent that the +amount is in respect of the transaction or a series +that includes the transaction and did not reduce the +penalty payable by the person under this subsection +in a preceding taxation year. +Penalty — exception +(5.2) Subsection (5.1) does not apply to a person in re- +spect of a transaction if the person demonstrates that, at +the time that the transaction was entered into, it was rea- +sonable for the person to have concluded that subsection +(2) would not apply to the transaction in reliance on the +transaction or a series that includes the transaction being +identical or almost identical to a transaction or series +that was the subject of +(a) published administrative guidance or statements +made by the Minister or another relevant governmen- +tal authority; or +(b) one or more court decisions. +Provisions applicable +(5.3) Sections 152, 158, 159, 160.1, 164 to 167 and Divi- +sion J of Part I apply to subsection (5.1) with such modi- +fications as the circumstances require. +(5) Subsections (2) and (3) apply to transactions +that occur on or after January 1, 2024. +(6) Subsection (4) applies to transactions that oc- +cur on or after the later of January 1, 2024 and the +day on which this Act receives royal assent. +67 (1) Subparagraph (f)(vi) of the definition dis- +position in subsection 248(1) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 66-67 + +Page 245 +(vi) if the transferor is an amateur athlete trust, a +cemetery care trust, an employee trust, a trust +deemed by subsection 143(1) to exist in respect of a +congregation that is a constituent part of a religious +organization, a related segregated fund trust (in +this paragraph having the meaning assigned by sec- +tion 138.1), a trust described in paragraph +149(1)(o.4) or a trust governed by an eligible funer- +al arrangement, an employees profit sharing plan, a +FHSA, a registered disability savings plan, a regis- +tered education savings plan, a registered supple- +mentary unemployment benefit plan or a TFSA, the +transferee is the same type of trust, and +(2) The definition employee benefit plan in subsec- +tion 248(1) of the Act is amended by adding the +following after paragraph (b): +(b.1) an employee ownership trust, +(3) The portion of the definition employee trust in +subsection 248(1) of the Act before paragraph (a) +is replaced by the following: +employee trust means an arrangement (other than an +employee ownership trust, an employees profit sharing +plan, a deferred profit sharing plan or a plan referred to +in subsection 147(15) as a “revoked plan”) established af- +ter 1979 +(4) Subparagraph (d)(ii) of the definition mineral +resource in subsection 248(1) of the Act is replaced +by the following: +(ii) the principal mineral extracted is ammonite +gemstone, calcium chloride, diamond, gypsum, +halite, kaolin, lithium or sylvite, or +(5) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +substantive CCPC means a private corporation (other +than a Canadian-controlled private corporation) that +(a) is controlled, directly or indirectly in any manner +whatever, by one or more individuals resident in +Canada, or +(b) would, if each share of the capital stock of a corpo- +ration that is owned by a Canadian resident individual +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 246 +were owned by a particular individual, be controlled +by the particular individual; (SPCC en substance) +(6) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +absorbed capacity has the same meaning as in subsec- +tion 18.2(1); (capacité absorbée) +cumulative unused excess capacity has the same +meaning as in subsection 18.2(1); (capacité excéden- +taire cumulative inutilisée) +excess capacity has the same meaning as in subsection +18.2(1); (capacité excédentaire) +interest and financing expenses has the same mean- +ing as in subsection 18.2(1), except for the purposes of +the definition economic profit in subsection 126(7); +(dépenses d’intérêts et de financement) +interest and financing revenues has the same meaning +as in subsection 18.2(1); (revenus d’intérêts et de fi- +nancement) +restricted interest and financing expense has the +same meaning as in subsection 111(8); (dépense d’inté- +rêts et de financement restreinte) +transferred capacity has the same meaning as in sub- +section 18.2(1); (capacité transférée) +(7) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +distribution equipment has the same meaning as in +subsection 1104(13) of the Income Tax Regulations; +(matériel de distribution) +fossil fuel has the same meaning as in subsection +1104(13) of the Income Tax Regulations; (combustible +fossile) +transmission equipment has the same meaning as in +subsection 1104(13) of the Income Tax Regulations; +(matériel de transmission) +(8) Subsection 248(1) of the Act is amended by +adding the following in alphabetical order: +employee ownership trust means an irrevocable trust +that, at all relevant times, satisfies the following condi- +tions: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 247 +(a) the trust is resident in Canada (determined with- +out reference to subsection 94(3)), +(b) the trust is exclusively for the benefit of all individ- +uals each of whom +(i) is either +(A) an employee of one or more qualifying busi- +nesses controlled by the trust (other than an em- +ployee who has not completed an applicable pro- +bationary period, which may not exceed 12 +months), or +(B) if the trust permits, an individual (or the es- +tate of an individual) who is a former employee +(other than a former employee who did not com- +plete an applicable probationary period, of up to +12 months, during their employment) of one or +more qualifying businesses controlled by the +trust and who was an employee of the qualifying +business while the trust controlled the qualifying +business, +(ii) does not own, directly or indirectly (other than +through an interest in the trust), shares of a class of +the capital stock of a qualifying business controlled +by the trust, the value of which is equal to or greater +than 10% of the fair market value of the class, +(iii) does not own, directly or indirectly, together +with any person or partnership that is related to or +affiliated with the individual, shares of a class of the +capital stock of a qualifying business controlled by +the trust, the value of which is equal to or greater +than 50% of the fair market value of the class, and +(iv) immediately before the time of a qualifying +business transfer to the trust, did not own, directly +or indirectly, together with any person or partner- +ship that is related to or affiliated with the individu- +al, shares of the capital stock or indebtedness of the +qualifying business, the value of which is equal to +or greater than 50% of the fair market value of the +shares of the capital stock and indebtedness of the +qualifying business, +(c) the capital and income interests of each beneficia- +ry described in clause (b)(i)(A) or (B) are determined +in the same manner as the other beneficiaries de- +scribed in those clauses, as applicable, based solely on +any combination of the following criteria: +(i) the total hours of employment service provided +by the beneficiary to the qualifying business in re- +spect of a particular time period, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 248 +(ii) the total salary, wages and other remuneration +paid or payable to the beneficiary by the qualifying +business in respect of a particular time period, not +exceeding, for any calendar year in the particular +time period, twice the first dollar amount referred +to in paragraph 117(2)(e), as adjusted by section +117.1, for the year (prorated based upon the num- +ber of days of the calendar year in the particular +time period), and +(iii) the total period of employment service the ben- +eficiary has provided to the qualifying business +since a particular time, +(d) the trustees are prohibited from exercising their +discretion to act in the interest of one beneficiary (or +group of beneficiaries) to the prejudice of another +beneficiary (or group of beneficiaries), +(e) each trustee of the trust is either a corporation res- +ident in Canada that is licensed or otherwise autho- +rized under the laws of Canada or a province to carry +on in Canada the business of offering to the public its +services as a trustee or an individual (other than a +trust), +(f) each trustee has an equal vote in the conduct of the +affairs of the trust, +(g) at least one-third of the trustees must be benefi- +ciaries described in clause (b)(i)(A), +(h) if any trustee is appointed (other than by an elec- +tion within the last five years by the beneficiaries de- +scribed in clause (b)(i)(A)), at least 60% of all trustees +must be persons that deal at arm’s length with each +person who has, directly or indirectly in any manner +whatever, as part of a transaction or event or series of +transactions or events, sold shares of a qualifying +business to the trust (or to any person or partnership +affiliated with the trust) prior to or in connection with +the trust acquiring control of the qualifying business, +(i) more than 50% of the beneficiaries of the trust de- +scribed in clause (b)(i)(A) must approve each of the +following transactions or events prior to their occur- +rence: +(i) any transaction or event or series of transactions +or events that causes at least 25% of the beneficia- +ries to lose their status as beneficiaries under clause +(b)(i)(A) (unless the change in status is in respect of +a termination of employment for cause), and +(ii) a winding-up, amalgamation or merger of a +qualifying business (other than in the course of a +transaction or event or a series of transactions or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 249 +events that involves only persons or partnerships +that are affiliated with the qualifying business), and +(j) all or substantially all the fair market value of the +property of the trust is attributable to shares of the +capital stock of one or more qualifying businesses that +the trust controls; (fiducie collective des employés) +qualifying business, at a particular time, means a cor- +poration controlled by a trust +(a) that is a Canadian-controlled private corporation, +(b) not more than 40% of the directors of which con- +sist of individuals that, immediately before the time +that the trust acquired control of the corporation, +owned, directly or indirectly, together with any person +or partnership that is related to or affiliated with the +director, 50% or more of the fair market value of the +shares of the capital stock or indebtedness of the cor- +poration, and +(c) that deals at arm’s length and is not affiliated with +any person or partnership that owned, directly or indi- +rectly, 50% or more of the fair market value of the +shares of the capital stock or indebtedness of the cor- +poration immediately before the time the trust ac- +quired control of the corporation; (entreprise admis- +sible) +qualifying business transfer means a disposition by a +taxpayer of shares of the capital stock of a corporation (in +this definition referred to as the “subject corporation”) to +a trust, or to a Canadian-controlled private corporation +(in this definition referred to as the “purchaser corpora- +tion”) that is controlled and wholly-owned by a trust, if +(a) immediately before the disposition, all or substan- +tially all the fair market value of the assets of the sub- +ject corporation is attributable to assets (other than an +interest in a partnership) that are used principally in +an active business (referred to in this definition as the +“business”) carried on by the subject corporation or a +corporation that is controlled and wholly-owned by +the subject corporation, +(b) at the time of the disposition, +(i) the taxpayer deals at arm’s length with the trust +and any purchaser corporation, +(ii) the trust acquires control of the subject corpo- +ration, and +(iii) the trust is an employee ownership trust, the +beneficiaries of which are employed in the business, +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 250 +(c) at all times after the disposition, +(i) the taxpayer deals at arm’s length with the sub- +ject corporation, the trust and any purchaser corpo- +ration, and +(ii) the taxpayer does not retain any right or influ- +ence that, if exercised, would allow the taxpayer +(whether alone or together with any person or part- +nership that is related to or affiliated with the tax- +payer) to control, directly or indirectly in any man- +ner whatever, the subject corporation, the trust, or +any purchaser corporation; (transfert admissible +d’entreprise) +(9) Paragraph 248(3.2)(d) of the Act is replaced by +the following: +(d) presented as an arrangement in respect of which +the corporation is to take action for the arrangement +to become a FHSA, a registered disability savings plan, +a registered education savings plan, a registered re- +tirement income fund, a registered retirement savings +plan or a TFSA. +(10) Section 248 of the Act is amended by adding +the following after subsection (42): +Substantive CCPC — anti-avoidance +(43) For the purposes of this Act, if it is reasonable to +consider that one of the purposes of any transaction (as +defined in subsection 245(1)), or series of transactions, is +to cause a corporation that is resident in Canada (other +than a Canadian-controlled private corporation or a cor- +poration that is, in absence of this subsection, a substan- +tive CCPC) to avoid tax otherwise payable under section +123.3 on the corporation’s aggregate investment income, +the corporation is deemed to be a substantive CCPC from +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 251 +the time that the transaction or series of transactions +commenced until the earliest time at which the corpora- +tion +(a) becomes a Canadian-controlled private corpora- +tion; +(b) is subject to a loss restriction event; or +(c) ceases to be resident in Canada. +(11) Subsections (1) and (9) are deemed to have +come into force on April 1, 2023. +(12) Subsections (2), (3) and (8) come into force +or are deemed to have come into force on Jan- +uary 1, 2024. +(13) Subsection (4) is deemed to have come into +force on March 28, 2023 and, for greater certainty, +subsection (4) does not apply in respect of ex- +penses incurred before March 28, 2023. +(14) Subsections (5) and (10) apply to +(a) taxation years of a corporation that begin +on or after April 7, 2022, if +(i) the corporation’s first taxation year that +ends on or after April 7, 2022 ends due to a +loss restriction event caused by a sale of all +or substantially all of the shares of a corpo- +ration to a purchaser before 2023, +(ii) the purchaser deals at arm’s length (de- +termined without reference to a right re- +ferred to in paragraph 251(5)(b) of the Act) +with the corporation immediately prior to +the loss restriction event, and +(iii) the sale occurs pursuant to a written +purchase and sale agreement entered into +before April 7, 2022; and +(b) taxation years that end on or after April 7, +2022, in any other case. +(15) Subsection (6) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. However, subsection (6) also applies in re- +spect of a taxation year that begins before, and +ends after October 1, 2023 if +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Section +67 + +Page 252 +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +(16) Subsection (7) is deemed to have come into +force on March 28, 2023. +68 (1) Subsection 256(7) of the Act is amended by +striking out “and” at the end of paragraph (h), by +adding “and” at the end of paragraph (i), and by +adding the following after paragraph (i): +(j) if an employee ownership trust controls a qualify- +ing business, control of the qualifying business is +deemed not to be acquired solely because of a change +in the trustee having ownership or control of the +trust’s property if the trust remains an employee own- +ership trust immediately after the change of trustee. +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +69 (1) The definition specified provision in subsec- +tion 256.1(1) of the Act is replaced by the follow- +ing: +specified provision means any of subsections 10(10) +and 13(24), paragraph 37(1)(h), subsections 66(11.4) and +(11.5), 66.7(10) and (11), 69(11) and 111(4), (5), (5.01), +(5.1) and (5.3), paragraphs (j) and (k) of the definition in- +vestment tax credit in subsection 127(9), subsections +181.1(7) and 190.1(6) and any provision of similar effect. +(dispositions déterminées) +(2) Subsection (1) applies in respect of taxation +years of a taxpayer that begin on or after October +1, 2023. However, subsection (1) also applies in re- +spect of a taxation year that begins before, and +ends after, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 67-69 + +Page 253 +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +70 (1) Section 260 of the Act is amended by +adding the following after subsection (6.2): +Subsections 112(2.01) and (2.3) — ordering +(6.3) For the purposes of paragraphs (6.1)(b) and +(6.2)(b), the amount of any dividends received by a cor- +poration in respect of which no amount was deductible +because of subsection 112(2.3) includes an amount that +was not deductible under both subsections 112(2.01) and +(2.3). +(2) Subsection (1) applies in respect of dividends +received after 2023. +R.S., c. E-15 +Excise Tax Act +71 Clause 295(5)(d)(xi.1)(A) of the Excise Tax Act +is replaced by the following: +(A) the Department of Employment and Social +Development, the Department of Health or the +Department of Public Works and Government +Services, solely for the purpose of the adminis- +tration or enforcement of the Canadian Dental +Care Plan established under the authority of the +Department of Health Act in respect of dental +service for individuals, or +2002, c. 22 +Excise Act, 2001 +72 Clause 211(6)(e)(xii.1)(A) of the Excise Act, +2001 is replaced by the following: +(A) the Department of Employment and Social +Development, the Department of Health or the +Department of Public Works and Government +Services, solely for the purpose of the adminis- +tration or enforcement of the Canadian Dental +Care Plan established under the authority of the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Act +Sections 69-72 + +Page 254 +Department of Health Act in respect of dental +service for individuals, or +C.R.C., c. 945 +Income Tax Regulations +73 (1) Paragraph 103(7)(a) of the Income Tax +Regulations is amended by striking out “or” at +the end of subparagraph (ii) and by adding the +following after subparagraph (iii): +(iv) a contribution that is an excluded contribu- +tion (as defined in subsection 207.5(1) of the Act); +or +(2) Subsection (1) is deemed to have come into +force on March 28, 2023. +74 (1) Subsection 204(3) of the Regulations is +amended by striking out “or” at the end of para- +graph (f), by adding “or” at the end of paragraph +(g) and by adding the following after paragraph +(g): +(h) governed by a FHSA. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +75 (1) Subsection 205(3) of the Regulations is +amended by deleting the following: +First Home Savings Account (FHSA) Annual Information Return +(2) Subsection +205(3) +of +the +Regulations +is +amended by adding the following in alphabetical +order: +First Home Savings Account Statement +T4FHSA +(3) Subsections (1) and (2) are deemed to have +come into force on April 1, 2023. +76 (1) Subsection 205.1(1) of the Regulations is +amended by deleting the following: +First Home Savings Account (FHSA) Annual Information Return +(2) Subsection 205.1(1) of the Regulations is +amended by adding the following in alphabetical +order: +First Home Savings Account Statement +T4FHSA +(3) Subsections (1) and (2) are deemed to have +come into force on April 1, 2023. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Excise Act, 2001 +Sections 72-76 + +Page 255 +77 (1) The portion of subsection 209(5) of the +Regulations before paragraph (a) is replaced by +the following: +(5) A person may provide a Statement of Remuneration +Paid (T4) information return, a Tuition and Enrolment +Certificate, a First Home Savings Account Statement +(T4FHSA) information return, a Statement of Pension, +Retirement, Annuity, and Other Income (T4A) informa- +tion return or a Statement of Investment Income (T5) in- +formation return, as required under subsection (1), as a +single document in an electronic format (instead of the +two copies required under subsection (1)) to the taxpayer +to whom the return relates, on or before the date on +which the return is to be filed with the Minister, unless +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +78 (1) Paragraph 304(1)(a) of the Regulations is +replaced by the following: +(a) an annuity contract that is, or is issued pursuant +to, an arrangement described in any of paragraphs +148(1)(a) to (b.4) and (d) of the Act; +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +79 (1) Paragraph 1100(1)(a) of the Regulations is +amended by striking out “and” at the end of sub- +paragraph (xli) and by adding the following after +subparagraph (xlii): +(xliii) of Class 57, 8 per cent, +(xliv) of Class 58, 20 per cent, +(xlv) of Class 59, 100 per cent, and +(xlvi) of Class 60, 30 per cent, +(2) Paragraph (a) of the description of A in sub- +section 1100(2) of the Regulations is replaced by +the following: +(a) if the property is not included in paragraph (1)(v) +or in any of Classes 12, 13, 14, 15, 43.1, 43.2, 53, 54, 55, +56, 59 or in Class 43 in the circumstances described in +paragraph (d), +(3) Subsections (1) and (2) apply to property ac- +quired after 2021. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 77-79 + +Page 256 +80 (1) The definition governing plan in subsection +4901(2) of the Regulations is replaced by the fol- +lowing: +governing plan means a deferred profit sharing plan or +a revoked plan, a FHSA, a registered disability savings +plan, a registered education savings plan, a registered re- +tirement income fund, a registered retirement savings +plan or a TFSA; (régime d’encadrement) +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +81 (1) Clause (a)(i)(I) of the definition qualified +zero-emission technology manufacturing activities +in section 5202 of the Regulations is replaced by +the following: +(I) equipment that is a component of property +included in clauses (A) to (H) or (L) to (O), if +such equipment is purpose-built or designed ex- +clusively to form an integral part of that proper- +ty, +(2) Subparagraph (a)(i) of the definition qualified +zero-emission technology manufacturing activities +in section 5202 of the Regulations is amended by +striking out “and” at the end of clause (J), by +striking out “and” at the end of clause (K) and by +adding the following after clause (K): +(L) nuclear energy equipment, +(M) heavy water used for nuclear energy genera- +tion, +(N) nuclear fuels used for nuclear energy gener- +ation, and +(O) nuclear fuel rods, and +(3) Subsections (1) and (2) apply to taxation years +that begin after 2023. +82 (1) The portion of subsection 5903(5) of the +Regulations before paragraph (a) is replaced by +the following: +(5) For the purposes of this section, section 5903.1 and +section 18.2 of the Act, +(2) Subsection (1) applies in respect of a taxation +year of a foreign affiliate of a taxpayer that ends +in a taxation year of the taxpayer beginning on or +after October 1, 2023. However, subsection (1) also +applies in respect of a taxation year of a foreign +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 80-82 + +Page 257 +affiliate of a taxpayer that ends in a taxation year +of the taxpayer that begins before, and ends af- +ter, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +83 (1) Subparagraph (a)(iii) of the definition +earnings in subsection 5907(1) of the Regulations +is replaced by the following: +(iii) in any other case, the amount that would be +the income from the active business for the year un- +der Part I of the Act if the business were carried on +in Canada, the affiliate were resident in Canada and +the Act were read without reference to subsections +12.7(3), 18(4), 18.4(4), 80(3) to (12), (15) and (17) +and 80.01(5) to (11) and sections 80.02 to 80.04, +(2) Subparagraph (a)(iii) of the definition earn- +ings in subsection 5907(1) of the Regulations, as +enacted by subsection (1), is replaced by the fol- +lowing: +(iii) in any other case, the amount that would be +the income from the active business for the year un- +der Part I of the Act if the business were carried on +in Canada, the affiliate were resident in Canada and +the Act were read without reference to subsections +12.7(3), 18(4), 18.2(2), 18.4(4), 80(3) to (12), (15) and +(17) and 80.01(5) to (11) and sections 80.02 to 80.04, +(3) Subparagraph (iii) of the description of A in +the definition exempt surplus in subsection +5907(1) of the Regulations is replaced by the fol- +lowing: +(iii) the portion of any dividend received in the pe- +riod and before the particular time by the subject +affiliate from another foreign affiliate of the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 82-83 + +Page 258 +corporation (including, for greater certainty, any +dividend deemed by subsection 5905(7) to have +been received by the subject affiliate) that +(A) was prescribed by paragraph 5900(1)(a) to +have been paid out of the payer affiliate’s exempt +surplus in respect of the corporation, +(B) does not give rise to the application of sub- +section 12.7(3) in computing the foreign accrual +property income of a foreign affiliate of a taxpay- +er, and +(C) would not be deemed under subsection +113(5) of the Act not to be a dividend received by +the subject affiliate on a share of the capital +stock of the payer affiliate for the purposes of +section 113 of the Act, if the subject affiliate were +a corporation resident in Canada, +(4) Subparagraph (iv) of the description of A in +the definition hybrid surplus in subsection 5907(1) +of the Regulations is replaced by the following: +(iv) the portion of any dividend received in the pe- +riod and before the particular time by the subject +affiliate from another foreign affiliate of the corpo- +ration (including, for greater certainty, any divi- +dend deemed under subsection 5905(7) to have +been received by the subject affiliate) that +(A) was prescribed under paragraph 5900(1)(a.1) +to have been paid out of the payer affiliate’s hy- +brid surplus in respect of the corporation, +(B) does not give rise to the application of sub- +section 12.7(3) in computing the foreign accrual +property income of a foreign affiliate of a taxpay- +er, and +(C) would not be deemed under subsection +113(5) of the Act not to be a dividend received by +the subject affiliate on a share of the capital +stock of the payer affiliate for the purposes of +section 113 of the Act, if the subject affiliate were +a corporation resident in Canada, or +(5) Paragraph (b) of the definition net earnings in +subsection 5907(1) of the Regulations is replaced +by the following: +(b) in respect of foreign accrual property income is the +amount that would be its foreign accrual property in- +come for the year, if the formula in the definition +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Section +83 + +Page 259 +foreign accrual property income in subsection 95(1) +of the Act were read without reference to F and F.1 in +that formula and the amount determined for E in that +formula were the amount determined under para- +graph (a) of the description of E in that formula and +the Act were read without regard to its clause +95(2)(f.11)(ii)(D), minus the portion of any income or +profits tax paid to the government of a country for the +year by the affiliate that can reasonably be regarded as +tax in respect of that income, +(6) Subclause (b)(i)(A)(I) of the definition net +loss in subsection 5907(1) of the Regulations is re- +placed by the following: +(I) the amount that would be determined for +D in the formula in the definition foreign ac- +crual property income in subsection 95(1) of +the Act for the year, if the Act were read with- +out regard to its clauses 95(2)(f.11)(ii)(D) and +(E), +(7) Subparagraph (iii) of the description of A in +the definition taxable surplus in subsection 5907(1) +of the Regulations is replaced by the following: +(iii) the portion of any dividend received in the pe- +riod and before the particular time by the subject +affiliate from another foreign affiliate of the corpo- +ration (including, for greater certainty, any divi- +dend deemed by subsection 5905(7) to have been +received by the subject affiliate) that +(A) was prescribed by paragraph 5900(1)(b) to +have been paid out of the payer affiliate’s taxable +surplus in respect of the corporation, +(B) does not give rise to the application of sub- +section 12.7(3) in computing the foreign accrual +property income of a foreign affiliate of a taxpay- +er, and +(C) would not be deemed under subsection +113(5) of the Act not to be a dividend received by +the subject affiliate on a share of the capital +stock of the payer affiliate for the purposes of +section 113 of the Act, if the subject affiliate were +a corporation resident in Canada, +(8) Subsection (1) applies in respect of payments +arising on or after July 1, 2022. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Section +83 + +Page 260 +(9) Subsections (2), (5) and (6) apply in respect of +a taxation year of a foreign affiliate of a taxpayer +that ends in a taxation year of the taxpayer begin- +ning on or after October 1, 2023. However, subsec- +tions (2), (5) and (6) also apply in respect of a tax- +ation year of a foreign affiliate of a taxpayer that +ends in a taxation year of the taxpayer that be- +gins before, and ends after, October 1, 2023 if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) of the Act, as enacted by subsection +2(1), or the application of section 18.2 or 18.21 of +the Act, as enacted by subsection 7(1), to the +taxpayer. +(10) Subsections (3), (4) and (7) apply in respect +of any dividend received on or after July 1, 2024. +84 (1) Section 9005 of the Regulations is amended +by striking out “and” at the end of paragraph (n), +by adding “and” at the end of paragraph (o) and +by adding the following after paragraph (o): +(p) a FHSA. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +85 (1) Section 9006 of the Regulations is amended +by striking out “and” at the end of paragraph (j), +by adding “and” at the end of paragraph (k) and +by adding the following after paragraph (k): +(l) a FHSA. +(2) Subsection (1) is deemed to have come into +force on April 1, 2023. +86 (1) The portion of Class 8 in Schedule II to the +Regulations after the heading “(20 per cent)” and +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 83-86 + +Page 261 +Property not included in Class 1, 2, 7, 9, 11, 17, 30, 57 or +58 that is +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +87 (1) The portion of Class 17 in Schedule II to +the Regulations after the heading “(8 per cent)” +and before paragraph (a) is replaced by the fol- +lowing: +Property that would otherwise be included in another +class in this Schedule (other than property included in +Class 57 or 58) that is +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +88 (1) The portion of Class 41 in Schedule II to +the Regulations after the heading “Class 41” and +before paragraph (a) is replaced by the follow- +ing: +Property (other than property included in Class 41.1, +41.2, 57 or 58) +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +89 (1) The portion of Class 41.1 in Schedule II to +the Regulations after the heading “Class 41.1” and +before paragraph (a) is replaced by the follow- +ing: +Oil sands property (other than specified oil sands proper- +ty or property included in Class 57 or 58) that +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +90 (1) The portion of Class 41.2 in Schedule II to +the Regulations after the heading “Class 41.2” and +before paragraph (a) is replaced by the follow- +ing: +Property, other than specified oil sands property, eligible +mine development property or property included in Class +57 or 58, +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +91 (1) The portion of Class 43 in Schedule II to +the Regulations after the heading “Class 43” and +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 86-91 + +Page 262 +Property acquired after February 25, 1992 (other than +property included in Class 57 or 58) that +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +92 (1) The portion of clause (d)(xviii)(A) of Class +43.1 in Schedule II to the Regulations before sub- +clause (I) is replaced by the following: +(A) is used by the taxpayer, or by a lessee of the +taxpayer, primarily for the purpose of storing +and discharging electrical energy +(2) Subclause (d)(xviii)(B)(I) of Class 43.1 in +Schedule II to the Regulations is replaced by the +following: +(I) the electrical energy to be stored and dis- +charged is generated from other property that +is described in paragraph (c) or in any other +subparagraph of this paragraph, or +(3) The portion of subparagraph (d)(xix) of Class +43.1 in Schedule II to the Regulations before +clause (A) is replaced by the following: +(xix) a pumped hydroelectric energy storage instal- +lation all or substantially all of the use of which by +the taxpayer, or by a lessee of the taxpayer, is to +store and discharge electrical energy including re- +versing turbines, transmission equipment, dams, +reservoirs and related structures, and that meets +the condition in either subclause (d)(xviii)(B)(I) or +(II) in this Class, but not including +(4) Subparagraph (e)(i) of Class 43.1 in Schedule +II to the Regulations is replaced by the following: +(i) is situated in Canada, including property de- +scribed in subparagraph (d)(v) or (d)(xiv) that is in- +stalled in the exclusive economic zone of Canada, +93 (1) The portion of Class 49 in Schedule II to +the Regulations after the heading “Class 49” and +before paragraph (a) is replaced by the follow- +ing: +Property (other than property included in Class 57 or 58) +that is a pipeline, including control and monitoring de- +vices, valves and other equipment ancillary to the +pipeline, that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 91-93 + +Page 263 +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +94 (1) The portion of Class 53 in Schedule II to +the Regulations after the heading “Class 53” and +before paragraph (a) is replaced by the follow- +ing: +Property acquired after 2015 and before 2026 (other than +property included in Class 57 or 58) that is not included +in Class 29, but that would otherwise be included in that +class if +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +95 (1) Schedule II to the Regulations is amended +by adding the following after Class 56: +CLASS 57 +Property that is part of a CCUS project of a taxpayer and +that is +(a) equipment that is not expected to be used for hy- +drogen production, natural gas processing or acid gas +injection and that +(i) is not oxygen production equipment and is to be +used solely for capturing carbon dioxide +(A) that would otherwise be released into the at- +mosphere, or +(B) directly from the ambient air, +(ii) prepares or compresses captured carbon for +transportation, +(iii) generates or distributes electrical energy, heat +energy or a combination of electrical and heat ener- +gy, that directly and solely supports a qualified +CCUS project, unless the equipment uses fossil fu- +els and emits carbon dioxide that is not subject to +capture by a qualified CCUS project, and for greater +certainty, not including equipment that supports +the qualified CCUS project indirectly by way of an +electrical utility grid or distribution equipment that +expands the capacity of existing distribution equip- +ment that supports the qualified CCUS project, +(iv) is transmission equipment that solely supports +a qualified CCUS project by directly transmitting +electrical energy from electrical generation equip- +ment described in subparagraph (a)(iii) to the qual- +ified CCUS project, or +(v) delivers, collects, recovers, treats or recirculates +water, or a combination of any of those activities, +that solely supports a qualified CCUS project; +(b) equipment that is to be used solely for transporta- +tion of captured carbon, including equipment used for +the transportation system safety and integrity; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 93-95 + +Page 264 +(c) equipment that is to be used solely for storage of +captured carbon in a geological formation, including +equipment used for the storage system safety and in- +tegrity, but not including equipment used for en- +hanced oil recovery; +(d) property that is physically and functionally inte- +grated with the equipment described in any of para- +graphs (a) to (c) (for greater certainty, excluding con- +struction equipment, furniture, office equipment and +vehicles) and that is ancillary equipment used solely to +support the functioning of equipment described in any +of paragraphs (a) to (c) within a CCUS process as part +of +(i) an electrical system, +(ii) a fuel supply system, +(iii) a liquid delivery and distribution system, +(iv) a cooling system, +(v) a process material storage and handling and +distribution system, +(vi) a process venting system, +(vii) a process waste management system, or +(viii) a utility air or nitrogen distribution system; +(e) equipment used for system safety and integrity or +as part of a control or monitoring system solely to sup- +port the equipment described in any of paragraphs (a) +to (d); or +(f) a building or other structure all or substantially all +of which is used, or to be used, for the installation or +operation of equipment described in any of para- +graphs (a) to (e); or +(g) property that is used solely to +(i) convert another property that would not other- +wise be described in any of paragraphs (a) to (f) if +the conversion causes the other property to satisfy +the description in any of paragraphs (a) to (f), or +(ii) refurbish property described in any of para- +graphs (a) to (f) that is part of a CCUS project of the +taxpayer. +CLASS 58 +Property that is part of a CCUS project of a taxpayer, and +that is +(a) equipment to be used solely for using captured +carbon in industrial production (including for en- +hanced oil recovery); +(b) property that is physically and functionally inte- +grated with the equipment described in paragraph (a) +(for +greater +certainty, +excluding +construction +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Section +95 + +Page 265 +equipment, furniture, office equipment and vehicles) +and that is ancillary equipment used solely to support +the functioning of equipment described in paragraph +(a) within a CCUS process as part of +(i) an electrical system, +(ii) a fuel supply system, +(iii) a liquid delivery and distribution system, +(iv) a cooling system, +(v) a process material storage and handling and +distribution system, +(vi) a process venting system, +(vii) a process waste management system, or +(viii) a utility air or nitrogen distribution system; +(c) equipment used as part of a control, monitoring or +safety system solely to support the equipment de- +scribed in paragraph (a) or (b); +(d) a building or other structure all or substantially all +of which is used, or to be used, for the installation or +operation of equipment described in any of para- +graphs (a) to (c); or +(e) property that is used solely to +(i) convert another property that would not other- +wise be described in any of paragraphs (a) to (d) if +the conversion causes the other property to satisfy +the description in any of paragraphs (a) to (d), or +(ii) refurbish property described in any of para- +graphs (a) to (d) that is part of a CCUS project of +the taxpayer. +CLASS 59 +Intangible property (including property deemed to have +been acquired under subsection 13(7.6) of the Act) that is +not included in any other class and that is +(a) acquired for the purpose of determining the exis- +tence, location, extent or quality of a geological forma- +tion to permanently store captured carbon (other than +for enhanced oil recovery) in Canada, including prop- +erty acquired as a result of undertaking environmental +studies or community consultations (including studies +or consultations that are undertaken to obtain a right, +licence or privilege for the purpose of determining the +existence, location, extent or quality of a geological +formation to permanently store captured carbon (oth- +er than for enhanced oil recovery)); and +(b) not acquired for the purpose of drilling or com- +pleting an oil or gas well or in building a temporary ac- +cess road to, or preparing a site in respect of, any such +well. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Section +95 + +Page 266 +CLASS 60 +Intangible property (including property deemed to have +been acquired under subsection 13(7.6) of the Act) not in- +cluded in any other class that is +(a) acquired for the purposes of +(i) drilling or converting a well in Canada for the +permanent storage of captured carbon (other than +for enhanced oil recovery), +(ii) drilling or completing a well for the permanent +storage of captured carbon (other than for en- +hanced oil recovery) in Canada, building a tempo- +rary access road to the well or preparing a site in re- +spect of the well, or +(iii) drilling or converting a well in Canada for the +purposes of monitoring pressure changes or other +phenomena in a geological formation in which cap- +tured carbon is permanently stored (other than for +enhanced oil recovery); or +(b) a right, licence or privilege +(i) for the purposes of determining the existence, +location, extent or quality of a geological formation +to permanently store captured carbon (other than +for enhanced oil recovery), or +(ii) to permanently store captured carbon in dedi- +cated geological storage. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +PART 2 +Digital Services Tax Act +Enactment of Act +Enactment +96 (1) The Digital Services Tax Act is enacted as +follows: +An Act respecting a digital services tax +Short Title +Short title +1 This Act may be cited as the Digital Services Tax Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 1 Amendments to the Income Tax Act and to Other Legislation +Income Tax Regulations +Sections 95-96 + +Page 267 +PART 1 +Interpretation and Application +Definitions +2 The following definitions apply in this Act. +acceptable accounting principles means +(a) International Financial Reporting Standards; and +(b) other country-specific generally accepted account- +ing principles relevant for corporations that are traded +on a public securities exchange outside Canada and +that require two or more entities to prepare consoli- +dated financial statements in a manner similar to In- +ternational Financial Reporting Standards. (prin- +cipes comptables acceptables) +assessment means an assessment or a reassessment +under this Act. (cotisation) +bankrupt has the same meaning as in section 2 of the +Bankruptcy and Insolvency Act. (failli) +Canadian digital services revenue means a taxpayer’s +Canadian digital services revenue determined in accor- +dance with Part 3. (revenu canadien de services nu- +mériques) +consolidated financial statements means financial +statements in which the assets, liabilities, income, ex- +penses and cash flows of the members of a group are pre- +sented as those of a single economic entity. (états finan- +ciers consolidés) +consolidated group means an ultimate parent entity +and one or more other entities that are required to pre- +pare consolidated financial statements for financial re- +porting purposes under acceptable accounting principles, +or would be so required if equity interests in the ultimate +parent entity were traded on a public securities exchange, +the trading on which requires the use of acceptable ac- +counting principles. (groupe consolidé) +constituent entity, of a consolidated group, means +(a) any entity of the group that +(i) is included in the consolidated financial state- +ments of the group prepared in accordance with ac- +ceptable accounting principles, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 268 +(ii) if the group is not required to prepare consoli- +dated financial statements, or the statements are +not prepared in accordance with acceptable ac- +counting principles, would be required to be includ- +ed in the consolidated financial statements of the +group if equity interests in the ultimate parent enti- +ty of the group were traded on a public securities +exchange, the trading on which requires the use of +acceptable accounting principles; and +(b) any entity that is excluded from the group’s con- +solidated financial statements solely because of size or +materiality or on the grounds that it is held for sale. +(entité constitutive) +digital content means +(a) a digitally encoded text, video, image or sound +recording; +(b) computer software; or +(c) any other thing that is digitally encoded and elec- +tronically transmittable. +It does not include a financial instrument. (contenu nu- +mérique) +digital interface means a website, application or other +electronic medium through which data or digital content +is collected, viewed, consumed, delivered or interacted +with. (interface numérique) +entity means a person other than an individual. (entité) +financial instrument means +(a) a security that is +(i) a share of the capital stock of a corporation, +(ii) an income or capital interest in a trust, +(iii) a note, bond, debenture or other evidence of +indebtedness, or +(iv) an interest in a partnership; +(b) money and a money market instrument that is a +cheque, bill, certificate of deposit or derivative; +(c) property that is a digital representation of value +that functions as a medium of exchange and that only +exists at a digital address of a publicly distributed +ledger, other than property that +(i) confers a right, whether immediate or future +and whether absolute or contingent, to exchange or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 269 +redeem the property for specific property or ser- +vices or to convert the property into specific prop- +erty or services, +(ii) is primarily for use within, or as part of, a gam- +ing platform, an affinity or rewards program or a +similar platform or program, or +(iii) is property prescribed by regulation; +(d) an insurance contract; +(e) an annuity contract; +(f) a precious metal; +(g) a commodity; +(h) an interest rate swap, currency swap, basis swap, +interest rate cap, interest rate floor, commodity swap, +equity swap, equity index swap or other similar agree- +ment; +(i) a guarantee, acceptance or indemnity in respect of +anything described in paragraph (a), (f), (g) or (h); +(j) any interest or right (including a futures or forward +contract or option) in a future supply of anything de- +scribed in any of paragraphs (a) to (i); and +(k) any other property prescribed by regulation. (ef- +fet financier) +first year of application means the calendar year that +includes the day on which this Act comes into force or a +subsequent calendar year, if any, prescribed by regula- +tion in respect of a taxpayer. (première année d’appli- +cation) +fiscal year means +(a) in the case of a taxpayer, an accounting period +with respect to which the taxpayer prepares its finan- +cial statements; and +(b) in the case of a consolidated group, an accounting +period with respect to which the ultimate parent entity +of the group prepares its financial statements. (exer- +cice) +global revenue threshold means an amount prescribed +by regulation. (seuil de revenu global) +in-scope revenue threshold means an amount pre- +scribed by regulation. (seuil de revenu dans le champ +d’application) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 270 +Minister means the Minister of National Revenue. (mi- +nistre) +online marketplace means a digital interface that al- +lows users to interact with other users and facilitates the +supply of property or services, including digital content, +between those users, but does not include a digital inter- +face +(a) that has a single supplier of such property or ser- +vices; or +(b) the main purpose of which is to +(i) provide payment services by facilitating the elec- +tronic transfer of funds, +(ii) make advances, grant credit or lend money, or +(iii) facilitate the supply of financial instruments. +(marché en ligne) +online search engine means a digital interface that al- +lows users to search the Web for digital content of multi- +ple unrelated websites. (moteur de recherche en ligne) +online targeted advertisement means an advertise- +ment — including, for greater certainty, any content that +is prominently placed for the purpose of promotion — +that +(a) consists of digital content; +(b) is placed on, or transmitted through, a digital in- +terface; and +(c) is targeted at users based on any part of the user +data associated with the users. (publicité en ligne ci- +blée) +person includes an individual, a trust, a partnership, a +corporation and any other body of persons or organiza- +tion of any kind. (personne) +prescribed means +(a) in the case of a form or the manner of filing a +form, authorized by the Minister; +(b) in the case of the information to be given on or +with a form, specified by the Minister; +(c) in the case of the manner of making or filing an +election, authorized by the Minister; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 271 +(d) in any other case, prescribed by regulation or de- +termined in accordance with rules prescribed by regu- +lation. (Version anglaise seulement) +property means any property, whether real or personal, +movable or immovable, tangible or intangible or corpore- +al or incorporeal, and includes a right or interest of any +kind, a share, a chose in action and, for greater certainty, +money. (bien) +regulation means a regulation made under this Act. +(règlement) +social media platform means a digital interface the +main purpose of which is to allow users to find and inter- +act with other users or with digital content generated by +other users. (plateforme de médias sociaux) +supply means the provision of property or a service in +any manner, including sale, transfer, barter, exchange, li- +cence, rental, lease, gift or disposition. (fourniture) +taxable Canadian digital services revenue means a +taxpayer’s taxable Canadian digital services revenue de- +termined in accordance with Part 4. (revenu canadien +de services numériques imposable) +taxpayer means an entity, whether or not the entity is li- +able to pay tax under this Act, that is not a corporation, +commission or association all of the shares, or the capi- +tal, of which is held, directly or indirectly, by one or more +persons each of whom is His Majesty in right of Canada +or a province. (contribuable) +total consolidated group revenue, of a consolidated +group for a fiscal year, means the revenue reported in the +group’s consolidated financial statements for the year or, +if the statements are not prepared in accordance with ac- +ceptable accounting principles or no statements are pre- +pared, the revenue that would be reported if the state- +ments were prepared in accordance with International +Financial Reporting Standards. However, total consoli- +dated group revenue does not include the revenue of any +entity that is not a taxpayer. (revenu consolidé total du +groupe) +ultimate parent entity means an entity in respect of +which the following conditions are met: +(a) the entity holds directly or indirectly a sufficient +interest in one or more other entities so that it is re- +quired to prepare consolidated financial statements +under acceptable accounting principles or would be so +required if the equity interests in the entity were trad- +ed on a public securities exchange, the trading on +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 272 +which requires the use of acceptable accounting prin- +ciples; and +(b) no other entity holds, directly or indirectly, an in- +terest, as described in paragraph (a), in the entity. +(entité mère ultime) +user means any individual (other than an individual act- +ing in the course of an entity’s business) or entity (includ- +ing an individual acting in the course of the entity’s busi- +ness) that interacts (directly or indirectly in any manner +whatever) with a digital interface, but does not include +(a) the person that operates the digital interface; +(b) if an entity operates the digital interface and the +entity is a constituent entity of a consolidated group, +another constituent entity of the group; or +(c) an employee of an individual or entity described in +paragraph (a) or (b) acting in the course of the indi- +vidual’s or entity’s business. (utilisateur) +user data means representations, in any form, of infor- +mation or concepts generated by, or collected from, a us- +er’s interaction (directly or indirectly in any manner +whatever) with a digital interface. (données d’utilisa- +teurs) +Negative or undefined results +3 An amount or number that is required under this Act +to be determined in accordance with an algebraic formu- +la is deemed to be nil if +(a) the amount or number so determined would, in +the absence of this section, be a negative amount or +number; or +(b) the result of the formula would be mathematically +undefined. +Determination of revenue +4 (1) For the purposes of this Act, revenue of a taxpayer +is to be determined in accordance with the acceptable ac- +counting principles used in the preparation of the finan- +cial statements of the taxpayer or, if the statements are +not prepared in accordance with acceptable accounting +principles or no statements are prepared, in accordance +with +(a) in the case of a taxpayer that is a constituent entity +of a consolidated group, +(i) the acceptable accounting principles, if any, +used in the preparation of the consolidated finan- +cial statements of the group, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 273 +(ii) International Financial Reporting Standards; +and +(b) in any other case, International Financial Report- +ing Standards. +Currency of revenue — conversion +(2) For the purposes of Part 2, if total revenue or total +consolidated group revenue is expressed in a particular +currency other than the currency in which the global rev- +enue threshold is denominated, the amount is to be con- +verted from the particular currency to that other curren- +cy using a rate of exchange that is acceptable to the Min- +ister. +Currency of revenue — Canadian dollar conversion +(3) For the purposes of Part 3, if an amount of revenue is +expressed in a currency other than Canadian dollars, the +amount is to be converted from that currency to Canadi- +an dollars using a rate of exchange that is acceptable to +the Minister. +Short fiscal year — global revenue threshold +5 For the purposes of this Act, if a fiscal year is shorter +than 12 months, a reference to the “global revenue +threshold” in respect of the fiscal year is to be read as a +reference to the amount determined by the formula +A × B ÷ 365 +where +A +is the global revenue threshold; and +B +is the number of days in the fiscal year. +Continuity of consolidated group +6 For the purposes of this Act, a consolidated group, at +any time, is the same consolidated group at another time +if at both times, and all times between those times, the +ultimate parent entity of the group is the same. +Mergers +7 If, in a calendar year, there is a merger or combination +of two or more corporations (referred to in this section as +the “predecessor corporations”) to form one corporate +entity (referred to in this section as the “new corpora- +tion”), +(a) for the purposes of this Act, subject to paragraphs +(b) and (c), the new corporation is deemed to be a sep- +arate person from each of the predecessor corpora- +tions; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 274 +(b) for the purposes of Part 6, the new corporation is +deemed to be the same corporation as and a continua- +tion of each predecessor corporation; and +(c) for the purposes of section 6, +(i) if only one of the predecessor corporations is an +ultimate parent entity of a consolidated group, the +new corporation is deemed to be the same corpora- +tion as the ultimate parent entity, and +(ii) if two or more of the predecessor corporations +are each an ultimate parent entity of a consolidated +group, the new corporation is deemed to be the +same corporation as the ultimate parent entity of +the consolidated group that had the greatest +amount of total consolidated group revenue for a +fiscal year of the group that ended in the immedi- +ately preceding calendar year. +Arm’s length +8 (1) For the purposes of this Act, +(a) related persons are deemed not to deal with each +other at arm’s length; and +(b) it is a question of fact whether persons not related +to each other are, at any time, dealing with each other +at arm’s length. +Related persons +(2) For the purposes of this Act, persons are related to +each other if they are related persons within the meaning +of subsection 6(2) of the Excise Act, 2001. +His Majesty +9 This Act is binding on His Majesty in right of Canada +or a province. +PART 2 +Liability for Tax +Tax payable +10 (1) Every taxpayer must pay a tax in respect of a par- +ticular calendar year (other than the first year of applica- +tion) equal to 3% of the taxpayer’s taxable Canadian digi- +tal services revenue for the particular calendar year if +(a) the taxpayer +(i) had total revenue equal to or greater than the +global revenue threshold during a fiscal year of the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 275 +taxpayer that ended in the immediately preceding +calendar year, +(ii) was, at any time in the immediately preceding +calendar year, a constituent entity of a consolidated +group that had total consolidated group revenue +equal to or greater than the global revenue thresh- +old during a fiscal year of the group that ended in +that immediately preceding calendar year, or +(iii) is, at any time in the particular calendar year, a +constituent entity of a consolidated group that had +total consolidated group revenue equal to or greater +than the global revenue threshold during a fiscal +year of the group that ended in the immediately +preceding calendar year; and +(b) at least one of the following conditions is met: +(i) the Canadian digital services revenue of the tax- +payer for the particular calendar year is greater +than the in-scope revenue threshold, and +(ii) in respect of any consolidated group of which +the taxpayer is a constituent entity at any time in +the particular calendar year, the total of all +amounts — each of which is the Canadian digital +services revenue for the particular calendar year of +an entity that is a constituent entity of the group at +any time in the particular calendar year — is greater +than the in-scope revenue threshold. +Tax payable for first year of application +(2) A taxpayer must pay, in respect of the first year of ap- +plication, a tax equal to the amount determined by the +formula +A + B +where +A +is +(a) 3% of the taxpayer’s taxable Canadian digital +services revenue for the first year of application, if +the taxpayer satisfies the conditions set out in +paragraphs (1)(a) and (b) in respect of that year, +and +(b) nil, in any other case; and +B +is +(a) the amount determined by multiplying the +rate prescribed by regulation in respect of the tax- +payer by the total of all amounts each of which is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 276 +the taxpayer’s taxable Canadian digital services +revenue for a calendar year +(i) for which the taxpayer satisfies the condi- +tions set out in paragraphs (1)(a) and (b), and +(ii) that is after 2021 and before the first year of +application, and +(b) nil, if no calendar year meets the conditions +set out in subparagraphs (a)(i) and (ii). +PART 3 +Canadian Digital Services +Revenue +Definitions +11 The following definitions apply in this Part. +user located in Canada, at any time, means a user in re- +spect of which it is reasonable to conclude — based on +the taxpayer’s user data associated with the user (includ- +ing any of the billing, delivery or shipping address, or the +phone number area code, most recently provided by the +user, global navigation satellite systems data and Inter- +net Protocol address data) — that the user is +(a) located in Canada at that time, in the case of +(i) online advertising services revenue that is in re- +spect of an online targeted advertisement for which +the targeting is based on the real-time location of +users, and +(ii) user data revenue that is based on the real-time +location of users; and +(b) normally located in Canada at that time, in any +other case. (utilisateur situé au Canada) +user located outside Canada, at any time, means a user +(other than a user located in Canada) in respect of which +it is reasonable to conclude — based on the taxpayer’s us- +er data associated with the user (including any of the +billing, delivery or shipping address, or the phone num- +ber area code, most recently provided by the user, global +navigation satellite systems data and Internet Protocol +address data) — that the user is +(a) located outside Canada at that time, in the case of +(i) online advertising services revenue that is in re- +spect of an online targeted advertisement for which +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 277 +the targeting is based on the real-time location of +users, and +(ii) user data revenue that is based on the real-time +location of users; and +(b) normally located outside Canada at that time, in +any other case. (utilisateur situé à l’extérieur du +Canada) +user of determinable location, at any time, means a us- +er that is, at that time, a user located in Canada or a user +located outside Canada. (utilisateur dont l’emplace- +ment est déterminable) +Basic rule +12 (1) A taxpayer’s Canadian digital services revenue for +a calendar year is the amount determined by the formula +A + B + C + D +where +A +is the taxpayer’s Canadian online marketplace ser- +vices revenue for the calendar year as determined in +accordance with Division A of this Part; +B +is the taxpayer’s Canadian online advertising services +revenue for the calendar year as determined in accor- +dance with Division B of this Part; +C +is the taxpayer’s Canadian social media services rev- +enue for the calendar year as determined in accor- +dance with Division C of this Part; and +D +is the taxpayer’s Canadian user data revenue for the +calendar year as determined in accordance with Divi- +sion D of this Part. +Election +(2) Despite subsection (1), a taxpayer may elect in re- +spect of a particular calendar year that is before the first +year of application (by making an election on or before +June 30 of the calendar year following the first year of ap- +plication in the form and manner, and containing the in- +formation, prescribed by the Minister) that subsection +(1) not to apply in respect of the particular calendar year, +and that the taxpayer’s Canadian digital services revenue +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 278 +for the particular calendar year to be determined by the +formula +A ÷ B × C +where +A +is the taxpayer’s Canadian digital services revenue +for the first year of application; +B +is the taxpayer’s total revenue for the first year of ap- +plication; and +C +is the taxpayer’s total revenue for the particular cal- +endar year. +Election — restriction +(3) A taxpayer is not permitted to elect under subsection +(2) in respect of a particular calendar year after 2022 if +the taxpayer did not make an election under subsection +(2) for a calendar year after 2021 that precedes the partic- +ular calendar year and for which the conditions set out in +paragraphs 10(1)(a) and (b) are met. +DIVISION A +Canadian Online Marketplace Services +Revenue +Definition of online marketplace services revenue +13 (1) In this Part and Part 5 and subject to subsection +(2) and Division E, online marketplace services rev- +enue, of a taxpayer, means revenue earned by the tax- +payer in respect of an online marketplace of the taxpayer +(or of another constituent entity of a consolidated group +of which the taxpayer is, at the time the revenue is +earned, a constituent entity) from +(a) the provision of access to, or the use of, the online +marketplace; +(b) commissions and other fees for the facilitation of a +supply between users of the online marketplace and +for services ancillary to the supply; +(c) the provision of premium services, preferential +listing services and other optional enhancements to +the basic function, or changes to the standard com- +mercial terms, of the services provided in respect of +the online marketplace; and +(d) sources prescribed by regulation. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 279 +Interpretation — revenue exclusion +(2) For the purpose of the definition online marketplace +services revenue in subsection (1), revenue earned by a +taxpayer in respect of an online marketplace does not in- +clude revenue +(a) from the provision of storage or shipping services, +to the extent that the revenue reflects a reasonable +rate of remuneration for the service; +(b) earned from a constituent entity of a consolidated +group if, at the time the revenue is earned, the taxpay- +er is a constituent entity of the group; or +(c) from sources prescribed by regulation. +Canadian online marketplace services revenue +14 A taxpayer’s Canadian online marketplace services +revenue for a calendar year is the amount determined by +the formula +A + B + C +where +A +is the total of all amounts each of which is an amount +of online marketplace services revenue of the taxpay- +er for the calendar year that is in respect of a supply, +between users of an online marketplace, of a service +(a) physically performed and received in Canada, +(b) in respect of real property situated in Canada, +or +(c) in respect of tangible personal property that is +normally situated in Canada and that is situated +in Canada at the time the service is performed; +B +is the total of all amounts each of which is an +amount, in respect of a supply between users of an +online marketplace (other than a supply that would +be a supply described in paragraph (a) of the descrip- +tion of A if the reference to “Canada” were read as a +reference to “the same country”, paragraph (b) of the +description of A if the reference to “Canada” were +read as a reference to “any country” or paragraph (c) +of the description of A if the first reference to +“Canada” were read as a reference to “any country” +and the second reference to “Canada” were read as a +reference to “that country”), determined by the for- +mula +D × E ÷ 2 +where +D +is the taxpayer’s online marketplace services rev- +enue for the calendar year that is in respect of +the supply, and +E +is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 280 +(a) 2, if each of the supplier and the purchaser +in respect of the supply is, at the time of the +supply, a user located in Canada, +(b) 1, if only the supplier or only the purchas- +er in respect of the supply is, at the time of the +supply, a user located in Canada, and +(c) nil, in any other case; and +C +is the total of all amounts each of which is an +amount, in respect of an online marketplace, deter- +mined by the formula +F × G ÷ H +where +F +is the taxpayer’s online marketplace services rev- +enue (other than revenue that is in respect of a +supply between users) for the calendar year that +is in respect of the online marketplace, +G +is the total number of relevant users in respect of +supplies between users of the online marketplace +during the calendar year (or, in the case of a tax- +payer to which section 21 applies, during the in- +scope period of the taxpayer), where the number +of relevant users in respect of any supply is +(a) 2, if each of the supplier and the purchaser +in respect of the supply is, at the time of the +supply, a user located in Canada, +(b) 1, if only the supplier or only the purchas- +er in respect of the supply is, at the time of the +supply, a user located in Canada, and +(c) nil, in any other case, and +H +is the total number of relevant users in respect of +supplies between users of the online marketplace +during the calendar year (or, in the case of a tax- +payer to which section 21 applies, during the in- +scope period of the taxpayer), where the number +of relevant users in respect of any supply is +(a) 2, if each of the supplier and the purchaser +in respect of the supply is, at the time of the +supply, a user of determinable location, +(b) 1, if only the supplier or only the purchas- +er in respect of the supply is, at the time of the +supply, a user of determinable location, and +(c) nil, in any other case. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 281 +DIVISION B +Canadian Online Advertising Services +Revenue +Definition of online advertising services revenue +15 (1) In this Part and Part 5 and subject to subsection +(2) and Division E, online advertising services rev- +enue, of a taxpayer, means revenue earned by the tax- +payer from +(a) the facilitation through a digital interface of the +delivery of an online targeted advertisement; +(b) the supply of digital space for an online targeted +advertisement; and +(c) sources prescribed by regulation in respect of on- +line targeted advertisements. +Interpretation — revenue exclusion +(2) For the purpose of the definition online advertising +services revenue in subsection (1), revenue earned by a +taxpayer does not include revenue +(a) described in any of paragraphs 13(1)(a) to (d); +(b) in respect of an online targeted advertisement to +the extent of any payment made by the taxpayer (or by +another constituent entity of a consolidated group, if +at the time the revenue is earned, the taxpayer is a +constituent entity of the group) to another entity if the +payment +(i) is in respect of the online targeted advertise- +ment, and +(ii) would be online advertising services revenue of +the other entity, if this section were read without +reference to this paragraph or to section 21; +(c) earned from a constituent entity of a consolidated +group if, at the time the revenue is earned, the taxpay- +er is a constituent entity of the group; or +(d) from sources prescribed by regulation. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 282 +Canadian online advertising services revenue +16 A taxpayer’s Canadian online advertising services +revenue for a calendar year is the amount determined by +the formula +A + B +where +A +is the total of all amounts each of which is an amount +of online advertising services revenue of the taxpayer +for the calendar year that is directly attributable to +an instance of a display of an online targeted adver- +tisement to a user, or an instance of a user’s interac- +tion with an online targeted advertisement, if the us- +er is a user located in Canada at the time of the dis- +play or interaction; and +B +is the total of all amounts each of which is an amount +in respect of an online targeted advertisement (other +than an advertisement for which revenue of the tax- +payer is directly attributable to an instance of a dis- +play of the advertisement to a user or directly at- +tributable to an instance of a user’s interaction with +the advertisement, if the user is a user of deter- +minable location at the time of the display or interac- +tion) determined by the formula +C × D ÷ E +where +C +is the taxpayer’s online advertising services rev- +enue for the calendar year that is in respect of +the online targeted advertisement, +D +is the number of times during the calendar year +(or, in the case of a taxpayer to which section 21 +applies, during the in-scope period of the taxpay- +er) that the online targeted advertisement is dis- +played to a user that is, at the time of display, a +user located in Canada, and +E +is the number of times during the calendar year +(or, in the case of a taxpayer to which section 21 +applies, during the in-scope period of the taxpay- +er) that the online targeted advertisement is dis- +played to a user that is, at the time of display, a +user of determinable location. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 283 +DIVISION C +Canadian Social Media Services +Revenue +Definition of social media services revenue +17 (1) In this Part and Part 5 and subject to subsection +(2) and Division E, social media services revenue, of a +taxpayer, means revenue earned by the taxpayer in re- +spect of a social media platform of the taxpayer (or of an- +other constituent entity of a consolidated group of which +the taxpayer is, at the time the revenue is earned, a con- +stituent entity) from +(a) the provision of access to, or the use of, the social +media platform; +(b) the provision of premium services and other op- +tional enhancements to the basic function, or changes +to the standard commercial terms, of the services pro- +vided in respect of the social media platform; +(c) the facilitation of an interaction between users, or +between a user and digital content generated by other +users, on the social media platform; and +(d) sources prescribed by regulation. +Interpretation — revenue exclusion +(2) For the purpose of the definition social media ser- +vices revenue in subsection (1), revenue earned by a +taxpayer in respect of a social media platform does not +include revenue +(a) described in any of paragraphs 13(1)(a) to (d) and +15(1)(a) to (c); +(b) from the provision of private communication ser- +vices comprised of any combination of video calling, +voice calling, email or instant messaging, if the sole +purpose of the platform is to provide those services; +(c) earned from a constituent entity of a consolidated +group if, at the time the revenue is earned, the taxpay- +er is a constituent entity of the group; or +(d) from sources prescribed by regulation. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 284 +Canadian social media services revenue +18 A taxpayer’s Canadian social media services revenue +for a calendar year is the total of all amounts each of +which is an amount, in respect of a social media plat- +form, determined by the formula +A × B ÷ C +where +A +is the taxpayer’s social media services revenue for the +calendar year that is in respect of the social media +platform; +B +is the total number of social media accounts on the +social media platform that are accessed at any time +during the calendar year (or, in the case of a taxpayer +to which section 21 applies, during the in-scope peri- +od of the taxpayer) by a user that is, at that time, a +user located in Canada; and +C +is the total number of social media accounts on the +social media platform that are accessed at any time +during the calendar year (or, in the case of a taxpayer +to which section 21 applies, during the in-scope peri- +od of the taxpayer) by a user that is, at that time, a +user of determinable location. +DIVISION D +Canadian User Data Revenue +Definition of user data revenue +19 (1) In this Part and Part 5 and subject to subsection +(2) and Division E, user data revenue, of a taxpayer, +means revenue earned by the taxpayer in respect of user +data collected from a user by the taxpayer (or collected +from a user by another constituent entity of a consolidat- +ed group of which the taxpayer is, at the time the taxpay- +er obtains access to the data, a constituent entity) from +(a) if the user data is collected from an online market- +place, a social media platform or an online search en- +gine, +(i) the sale of the user data, or +(ii) the granting of access to the user data; and +(b) sources prescribed by regulation. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 285 +Interpretation — revenue exclusion +(2) For the purpose of the definition user data revenue +in subsection (1), revenue earned by a taxpayer in respect +of user data does not include revenue +(a) described in any of paragraphs 13(1)(a) to (d), +15(1)(a) to (c) and 17(1)(a) to (d); +(b) earned from a constituent entity of a consolidated +group if, at the time the revenue is earned, the taxpay- +er is a constituent entity of the group; or +(c) from sources prescribed by regulation. +Canadian user data revenue +20 A taxpayer’s Canadian user data revenue for a calen- +dar year is the amount determined by the formula +A + B +where +A +is the total of all amounts each of which is an amount +of the taxpayer’s user data revenue for the calendar +year that is in respect of the user data of a single user +that is, at the time the user data is collected, a user +located in Canada; and +B +is the total of all amounts each of which is an +amount, in respect of a set of user data of multiple +users, determined by the formula +C × D ÷ E +where +C +is the taxpayer’s user data revenue (other than +revenue that is in respect of the user data of a +single user that is, at the time the user data is +collected, a user of determinable location) for the +calendar year that is in respect of the set of user +data, +D +is the number of users to which the set of user +data relates that are, at the time the user data is +collected, a user located in Canada, and +E +is the number of users to which the set of user +data relates that are, at the time the user data is +collected, a user of determinable location. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 286 +DIVISION E +Rules Relating to Determination of +Canadian Digital Services Revenue +Revenue of new constituent entities +21 (1) If a taxpayer meets the condition set out in sub- +paragraph 10(1)(a)(iii) for a particular calendar year, and +does not meet at least one of the conditions set out in +subparagraphs 10(1)(a)(i) and (ii) for the particular cal- +endar year, then online marketplace services revenue, +online advertising services revenue, social media services +revenue and user data revenue of the taxpayer for the +particular calendar year do not include revenue earned +by the taxpayer before the first moment in the particular +calendar year when the taxpayer becomes a constituent +entity of a consolidated group described in subparagraph +10(1)(a)(iii). +Definition of in-scope period +(2) If subsection (1) applies to a taxpayer for a particular +calendar year, in this Part and in the definition relevant +time in Part 4, the in-scope period, of the taxpayer, +means the period during the particular calendar year be- +ginning at the first moment in the particular calendar +year when the taxpayer becomes a constituent entity of a +consolidated +group +described +in +subparagraph +10(1)(a)(iii) and ending on December 31. +Attribution of activity +22 Revenue of a particular constituent entity of a consol- +idated group is deemed to be Canadian digital services +revenue of the particular entity if the revenue +(a) is in respect of the provision of a service, or the +selling or granting of access to user data, by another +constituent entity of the group; and +(b) would be Canadian digital services revenue of that +other entity if the revenue were earned by the other +entity. +PART 4 +Taxable Canadian Digital +Services Revenue +Definitions +23 The following definitions apply in this Part. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 287 +deduction amount means an amount prescribed by +regulation. (montant de la déduction) +relevant interval, of a taxpayer in a calendar year, +means any period from one relevant time of the taxpayer +in the year to the next relevant time of the taxpayer in the +year. (intervalle pertinent) +relevant time, of a particular taxpayer in a calendar +year, means +(a) the first moment of +(i) the in-scope period of the particular taxpayer if +section 21 applies to the particular taxpayer for the +calendar year, or +(ii) January 1 in any other case; +(b) the last moment of December 31; +(c) any time between the time referred to in para- +graph (a) and the time referred to in paragraph (b) at +which the particular taxpayer becomes, or ceases to +be, a constituent entity of a consolidated group; and +(d) any time between the time referred to in para- +graph (a) and the time referred to in paragraph (b) at +which +(i) the particular taxpayer is a constituent entity of +a consolidated group, and +(ii) any other taxpayer becomes, or ceases to be, a +constituent entity of the group. (moment perti- +nent) +Determination +24 A particular taxpayer’s taxable Canadian digital ser- +vices revenue for a calendar year is the amount deter- +mined by the formula +A – B +where +A +is the particular taxpayer’s Canadian digital services +revenue for the calendar year; and +B +is +(a) if the particular taxpayer is not, at any time in +the calendar year, a constituent entity of a consoli- +dated group, the deduction amount, and +(b) in any other case, the total of all amounts each +of which is an amount in respect of a relevant in- +terval of the particular taxpayer in the calendar +year determined by the formula +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 288 +C × (D ÷ 365) × (E ÷ F) +where +C +is the deduction amount, +D +is the number of days in the relevant interval, +E +is the particular taxpayer’s Canadian digital +services revenue for the calendar year, and +F +is +(i) if the particular taxpayer is a con- +stituent entity of a consolidated group dur- +ing the relevant interval, the total of all +amounts each of which is the Canadian +digital services revenue for the calendar +year of a taxpayer that is a constituent enti- +ty of the consolidated group during the rel- +evant interval (or, if the particular taxpayer +does not determine all those amounts, nil), +and +(ii) in any other case, the amount deter- +mined for E. +PART 5 +Miscellaneous +DIVISION A +Trustees and Receivers +Definitions +25 The following definitions apply in this Division. +bankruptcy day, of a taxpayer, means a day on which a +trustee becomes the trustee in bankruptcy of the taxpay- +er. (jour de la faillite) +bankruptcy period, of a taxpayer in respect of a +bankruptcy day of the taxpayer, means the period during +a calendar year (for which the taxpayer satisfies at least +one of the conditions set out in subparagraphs 10(1)(a)(i) +and (ii) and satisfies the condition set out in paragraph +10(1)(b)) beginning on the day after the bankruptcy day +and ending on the earlier of the day on which the dis- +charge of the trustee is granted under the Bankruptcy +and Insolvency Act and December 31. (période de +faillite) +bankrupt year, of a taxpayer in respect of a bankruptcy +day of the taxpayer, means any calendar year (for which +the taxpayer satisfies at least one of the conditions set out +in subparagraphs 10(1)(a)(i) and (ii) and satisfies the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 289 +condition set out in paragraph 10(1)(b)) between the cal- +endar year in which the bankruptcy day occurs and the +calendar year in which the discharge of the trustee is +granted under the Bankruptcy and Insolvency Act. (an- +née de faillite) +business includes a part of a business. (entreprise) +pre-bankruptcy period, of a taxpayer in respect of a +bankruptcy day of the taxpayer, means the period during +a calendar year (for which the taxpayer satisfies at least +one of the conditions set out in subparagraphs 10(1)(a)(i) +and (ii) and satisfies the condition set out in paragraph +10(1)(b)) beginning on January 1 and ending on the +bankruptcy day. (période de pré-faillite) +pre-cease period, of a taxpayer in respect of a receiver- +ship day of the taxpayer, means the period during a par- +ticular calendar year (for which the taxpayer satisfies at +least one of the conditions set out in subparagraphs +10(1)(a)(i) and (ii) and satisfies the condition set out in +paragraph 10(1)(b)) after the year in which the receiver- +ship day occurs beginning on January 1 of the particular +calendar year and ending on the day on which the receiv- +er ceases to act as receiver of the taxpayer. (période an- +térieure à la cessation) +pre-discharge period, of a taxpayer in respect of a +bankruptcy day of the taxpayer, means the period during +a particular calendar year (for which the taxpayer satis- +fies at least one of the conditions set out in subpara- +graphs 10(1)(a)(i) and (ii) and satisfies the condition set +out in paragraph 10(1)(b)) after the year in which the +bankruptcy day occurs beginning on January 1 of the +particular calendar year and ending on the day on which +the discharge of the trustee is granted under the +Bankruptcy and Insolvency Act. (période antérieure à +la libération) +pre-receivership period, of a taxpayer in respect of a re- +ceivership day of the taxpayer, means the period during a +calendar year (for which the taxpayer satisfies at least +one of the conditions set out in subparagraphs 10(1)(a)(i) +and (ii) and satisfies the condition set out in paragraph +10(1)(b)) beginning on January 1 and ending on the re- +ceivership day. (période antérieure à la mise sous sé- +questre) +receiver means a person that +(a) under the authority of a debenture, bond or other +debt security, of a court order or of an Act of Parlia- +ment or of the legislature of a province, is empowered +to operate or manage a business or a property of an- +other person; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 290 +(b) is appointed by a trustee under a trust deed in re- +spect of a debt security to exercise the authority of the +trustee to manage or operate a business or a property +of the debtor under the debt security; +(c) is appointed by a bank or an authorized foreign +bank, as those terms are defined in section 2 of the +Bank Act, to act as an agent or mandatary of the bank +in the exercise of the authority of the bank under sub- +section 426(3) of that Act in respect of property of an- +other person; or +(d) is appointed as a liquidator to liquidate the assets +of a corporation or to wind up the affairs of a corpora- +tion. +It includes a person that is appointed to exercise the au- +thority of a creditor under a debenture, bond or other +debt security to operate or manage a business or a prop- +erty of another person, but, if a person is appointed to ex- +ercise the authority of a creditor under a debenture, bond +or other debt security to operate or manage a business or +a property of another person, it does not include that +creditor. (séquestre) +receivership day, of a taxpayer, means the earliest day +on which a receiver +(a) is vested with authority to manage, operate, liqui- +date or wind up any business or property or to manage +and care for the affairs and assets of the taxpayer; and +(b) is in possession of or controls and manages the af- +fairs and assets of the taxpayer. (jour de mise sous +séquestre) +receivership period, of a taxpayer in respect of a re- +ceivership day of the taxpayer, means the period during a +calendar year (for which the taxpayer satisfies at least +one of the conditions set out in subparagraphs 10(1)(a)(i) +and (ii) and satisfies the condition set out in paragraph +10(1)(b)) beginning on the day after the receivership day +and ending on the earlier of the day on which the receiver +ceases to act as receiver of the taxpayer and December 31. +(période de mise sous séquestre) +relevant assets of a receiver means the part of the prop- +erties, businesses, affairs or assets of a person to which +the receiver’s authority relates. (actif pertinent) +year in receivership, of a taxpayer in respect of a re- +ceivership day of the taxpayer, means any calendar year +(for which the taxpayer satisfies at least one of the condi- +tions set out in subparagraphs 10(1)(a)(i) and (ii) and +satisfies the condition set out in paragraph 10(1)(b)) be- +tween the calendar year in which the receivership day +occurs and the calendar year in which the receiver ceases +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 291 +to act as receiver of the taxpayer. (année sous sé- +questre) +Trustee as agent or mandatary +26 If a taxpayer has become a bankrupt and a trustee be- +comes the trustee in bankruptcy of the taxpayer, the +trustee is deemed to be the agent or mandatary of the +bankrupt for all purposes of this Act and any revenue of +the trustee from carrying on the business of the bankrupt +is deemed to be revenue of the bankrupt and not of the +trustee. +Tax payable for bankruptcy +27 (1) If during a particular calendar year there is a +bankruptcy day of a taxpayer, +(a) section 10 does not apply in respect of the particu- +lar calendar year, any bankrupt year or a calendar year +during which the pre-discharge period, if any, occurs; +(b) the taxpayer must pay a tax in respect of the pre- +bankruptcy period equal to 3% of the taxpayer’s tax- +able Canadian digital services revenue for the pre- +bankruptcy period determined in accordance with sec- +tion 31; +(c) subject to subsection (2), the trustee, and not the +taxpayer, must pay a tax in respect of each of the +bankruptcy period and, if any, the pre-discharge peri- +od equal to 3% of the taxpayer’s taxable Canadian digi- +tal services revenue for the period determined in ac- +cordance with section 31; and +(d) subject to subsection (2), the trustee, and not the +taxpayer, must pay a tax in respect of any bankrupt +year equal to 3% of the taxpayer’s taxable Canadian +digital services revenue for the year. +Trustee — exception +(2) A trustee is not liable for the payment of any amount +for which a receiver is liable under section 29. +Filing and payment +28 (1) If section 27 applies in respect of a bankruptcy +day of a taxpayer during a particular calendar year, +(a) sections 45 and 49 do not apply to the taxpayer in +respect of the particular calendar year, any bankrupt +year or a calendar year during which the pre-discharge +period, if any, occurs; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 292 +(b) subject to subsection (2), the trustee must file all +returns — in the form and manner, and containing the +information, prescribed by the Minister — in respect +of any year or period referred to in paragraph 27(1)(c) +or (d) for which the trustee is liable to pay tax greater +than nil, and pay the tax payable under this Act in re- +spect of the year or period, on or before the day that is +90 days after the last day of the year or period; and +(c) subject to subsection (2), the trustee must, unless +the Minister waives the requirement in writing, file +any return that is required to be filed by the taxpayer +in respect of the calendar year immediately preceding +the particular calendar year or in respect of the pre- +bankruptcy period — in the form and manner, and +containing the information, prescribed by the Minister +— on or before the day that is 90 days after the +bankruptcy day. +Trustee — exception +(2) If there is a receiver with authority in respect of any +business, property, affairs or assets of a taxpayer referred +to in subsection (1), the trustee is not required to include +in any return any information that the receiver is re- +quired under section 30 to include in a return. +Tax payable for receivership +29 If during a particular calendar year there is a re- +ceivership day of a taxpayer, +(a) if the receiver is a receiver-manager, +(i) section 10 does not apply in respect of the par- +ticular calendar year, any year in receivership or a +calendar year during which the pre-cease period, if +any, occurs, +(ii) the taxpayer must pay a tax in respect of the +pre-receivership period equal to 3% of the taxpay- +er’s taxable Canadian digital services revenue for +the pre-receivership period determined in accor- +dance with section 31, +(iii) the receiver-manager, and not the taxpayer, +must pay a tax in respect of each of the receivership +period and, if any, the pre-cease period equal to 3% +of the taxpayer’s taxable Canadian digital services +revenue for the period determined in accordance +with section 31, and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 293 +(iv) the receiver-manager, and not the taxpayer, +must pay a tax in respect of any year in receivership +equal to 3% of the taxpayer’s taxable Canadian digi- +tal services revenue for the year; and +(b) in any other case, +(i) the receiver must pay +(A) a tax in respect of each of the receivership +period and, if any, the pre-cease period equal to +3% of the portion of the taxpayer’s Canadian dig- +ital services revenue for the period (determined +in accordance with section 31) that is online +marketplace services revenue, online advertising +services revenue, social media services revenue +and user data revenue earned by the taxpayer for +the period that can reasonably be considered to +relate to the relevant assets of the receiver, and +(B) a tax in respect of any year in receivership, +equal to 3% of the portion of the taxpayer’s +Canadian digital services revenue for the year +that is online marketplace services revenue, on- +line advertising services revenue, social media +services revenue and user data revenue earned +by the taxpayer for the year that can reasonably +be considered to relate to the relevant assets of +the receiver, and +(ii) for the purpose of section 10, the taxpayer’s tax- +able Canadian digital services revenue in respect of +the particular calendar year, any years in receiver- +ship and a calendar year during which the pre-cease +period, if any, occurs is determined as if online +marketplace services revenue, online advertising +services revenue, social media services revenue and +user data revenue of the taxpayer for the year did +not include revenue that is included in the portion +of Canadian digital services revenue described in +clause (b)(i)(A) or (B). +Filing and payment +30 If section 29 applies in respect of a receivership day +of a taxpayer during a particular calendar year, +(a) if the receiver is a receiver-manager, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 294 +(i) sections 45 and 49 do not apply to the taxpayer +in respect of the particular calendar year, any year +in receivership or a calendar year during which the +pre-cease period, if any, occurs, +(ii) the receiver-manager must file all returns — in +the form and manner, and containing the informa- +tion, prescribed by the Minister — in respect of any +year or period referred to in subparagraph 29(a)(iii) +or (iv) for which the receiver-manager is liable to +pay tax greater than nil, and pay the tax payable un- +der this Act in respect of the year or period, on or +before the day that is 90 days after the last day of +the year or period, and +(iii) the receiver-manager must, unless the Minister +waives the requirement in writing, file any return +that is required to be filed by the taxpayer in re- +spect of the calendar year immediately preceding +the particular calendar year or in respect of the pre- +receivership period — in the form and manner, and +containing the information, prescribed by the Min- +ister — on or before the day that is 90 days after the +receivership day; and +(b) in any other case, the receiver must file all returns +— in the form and manner, and containing the infor- +mation, prescribed by the Minister — in respect of any +year or period referred to in subparagraph 29(b)(i) for +which the receiver is liable to pay tax greater than nil, +and pay the tax payable under this Act in respect of +the year or period, on or before the day that is 90 days +after the last day of the year or period. +Non-calendar year periods +31 (1) For the purposes of sections 27 and 29, a taxpay- +er’s taxable Canadian digital services revenue or Canadi- +an digital services revenue for a pre-bankruptcy period, +bankruptcy period, pre-discharge period, pre-receiver- +ship period, receivership period or pre-cease period is the +taxable Canadian digital services revenue or Canadian +digital services revenue of the taxpayer, determined in +accordance with Parts 3 and 4, with the following modifi- +cations: +(a) the references in Parts 3 and 4 to “calendar year” +(except in the descriptions of E and F in section 24) +are to be read as references to “pre-bankruptcy peri- +od”, “bankruptcy period”, “pre-discharge period”, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 295 +“pre-receivership period”, “receivership period” or +“pre-cease period”, as the case may be; +(b) the references in Parts 3 and 4 to “year” (except in +the descriptions of E and F in section 24) are to be +read as references to “period”; +(c) paragraphs (a) and (b) of the definition relevant +time in section 23 are to be read as follows: +“(a) the first moment of the first day of the period; +(b) the last moment of the last day of the period;” +(d) paragraph (a) of the description of B in section 24 +does not apply; and +(e) subsections 12(2) and (3) do not apply. +Administration and enforcement +(2) Except as otherwise provided in this Division, Part 6 +applies, with any modifications that the circumstances +require, to any taxpayer, trustee or receiver in respect of +any year or period referred to in this Division. +Certificates for receivers +32 (1) Every receiver that controls property of a taxpay- +er that is, or can reasonably be expected to become, re- +quired to pay any amount under this Act must, before +distributing the property to any person, obtain a certifi- +cate from the Minister certifying that the following +amounts have been paid, or that security for the payment +of them has been accepted by the Minister, in accordance +with this Act: +(a) all amounts that are payable under this Act by the +taxpayer or the receiver (in that capacity) in respect of +any calendar year, or period, preceding the calendar +year, or period, during which the distribution is made; +and +(b) all amounts that can reasonably be expected to be- +come payable under this Act by the taxpayer or the re- +ceiver (in that capacity) in respect of the calendar year +or period during which the distribution is made, or +any previous calendar year or period. +Liability for failure to obtain certificate +(2) Any receiver that distributes property without ob- +taining a certificate in respect of the amounts referred to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 296 +in subsection (1) is personally liable for the payment of +those amounts to the extent of the value of the property +so distributed. +DIVISION B +Partnerships +Partnerships +33 (1) For the purposes of this Act, anything done by a +person as a member of a partnership is deemed to have +been done by the partnership in the course of the part- +nership’s activities and not to have been done by the per- +son. +Joint and several or solidary liability +(2) A partnership and each member or former member +(each of which is referred to in this subsection as the +“member”) of the partnership (other than a member that +is a limited partner and is not a general partner) are +jointly and severally, or solidarily, liable for +(a) the payment of all amounts that are required to be +paid by the partnership under this Act before or dur- +ing the period during which the member is a member +of the partnership or, if the member was a member of +the partnership at the time the partnership was dis- +solved, after the dissolution of the partnership, except +that +(i) the member is liable for the payment of amounts +that become payable before the period only to the +extent of the property that is regarded as property +of the partnership under the relevant laws of gener- +al application to partnerships in force in a province +or other jurisdiction, and +(ii) the payment by the partnership or by any mem- +ber of the partnership of an amount in respect of +the liability discharges their liability to the extent of +that amount; and +(b) all other obligations under this Act that arose be- +fore or during that period for which the partnership is +liable or, if the member was a member of the partner- +ship at the time the partnership was dissolved, the +obligations that arose upon or as a consequence of the +dissolution. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 297 +DIVISION C +Anti-avoidance +Definitions +34 (1) The following definitions apply in this Division. +tax benefit means a reduction, avoidance or deferral of +tax or other amount payable under this Act or an increase +in a refund of tax or other amount under this Act. (avan- +tage fiscal) +tax consequences to a person means the amount of tax +or other amount payable by, or refundable to, the person +under this Act, or any other amount that is relevant for +the purposes of computing that amount. (attribut fiscal) +transaction includes an arrangement or event. (opéra- +tion) +General anti-avoidance rule +(2) If a transaction is an avoidance transaction, the tax +consequences to a person are to be determined as is rea- +sonable in the circumstances in order to deny a tax bene- +fit that, in the absence of this section, would result, di- +rectly or indirectly, from that transaction or from a series +of transactions that includes that transaction. +Avoidance transaction +(3) An avoidance transaction means any transaction +(a) that, in the absence of this section, would result, +directly or indirectly, in a tax benefit, unless the trans- +action may reasonably be considered to have been un- +dertaken or arranged primarily for bona fide purposes +other than to obtain the tax benefit; or +(b) that is part of a series of transactions, which se- +ries, in the absence of this section, would result, di- +rectly or indirectly, in a tax benefit, unless the transac- +tion may reasonably be considered to have been un- +dertaken or arranged primarily for bona fide purposes +other than to obtain the tax benefit. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 298 +Application of subsection (2) +(4) Subsection (2) applies to a transaction only if it may +reasonably be considered that the transaction +(a) would, if this Act were read without reference to +this section, result directly or indirectly in a misuse of +the provisions of any one or more of +(i) this Act, +(ii) the Digital Services Tax Regulations, or +(iii) any other enactment that is relevant in com- +puting tax or any other amount payable by or re- +fundable to a person under this Act or in determin- +ing any amount that is relevant for the purposes of +that computation; or +(b) would result directly or indirectly in an abuse hav- +ing regard to those provisions, other than this section, +read as a whole. +Determination of tax consequences +(5) Without restricting the generality of subsection (2) +and despite any other enactment, in determining the tax +consequences to a person as is reasonable in the circum- +stances in order to deny a tax benefit that would, in the +absence of this section, result directly or indirectly from +an avoidance transaction +(a) any deduction, exemption or exclusion in comput- +ing Canadian digital services revenue, taxable Canadi- +an digital services revenue or tax payable or any part +thereof may be allowed or disallowed in whole or in +part; +(b) any such deduction, exemption or exclusion, any +revenue or other amount or part thereof may be allo- +cated to any person; +(c) the nature of any payment or other amount may be +recharacterized; and +(d) the tax effects that would otherwise result from +the application of other provisions of this Act may be +ignored. +Request for adjustments +(6) If, with respect to a transaction, a notice of assess- +ment involving the application of subsection (2) with re- +spect to the transaction has been sent to a person, then +any person (other than a person to which such a notice +has been sent) is entitled, within 180 days after the day of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 299 +sending of the notice, to request in writing that the Min- +ister make an assessment applying subsection (2) with +respect to that transaction. +Exception +(7) Despite any other provision of this Act, the tax conse- +quences to any person, following the application of this +section, are only to be determined through a notice of as- +sessment involving the application of this section. +Duties of Minister +(8) On receipt of a request by a person under subsection +(6), the Minister must, without delay, consider the re- +quest and, despite subsection 70(1), assess the person. +However, an assessment may be made under this subsec- +tion only to the extent that it may reasonably be regarded +as relating to the transaction referred to in subsection +(6). +Series of transactions +35 For the purposes of this Division, a series of transac- +tions is deemed to include any related transactions com- +pleted in contemplation of the series. +PART 6 +General Provisions, +Administration and +Enforcement +Definitions +36 (1) The following definitions apply in this Part. +Agency means the Canada Revenue Agency continued +by subsection 4(1) of the Canada Revenue Agency Act. +(Agence) +bank means a bank or an authorized foreign bank, as +those terms are defined in section 2 of the Bank Act, that +is not subject to the restrictions and requirements re- +ferred to in subsection 524(2) of that Act. (banque) +business number means any number (other than a So- +cial Insurance Number) used by the Minister to identify a +person for the purposes of this Act. (numéro d’entre- +prise) +Commissioner means, except in sections 39, 105 and +122, the Commissioner of Revenue appointed under sec- +tion 25 of the Canada Revenue Agency Act. (commis- +saire) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 300 +judge, in respect of any matter, means a judge of a supe- +rior court having jurisdiction in the province in which the +matter arises or a judge of the Federal Court. (juge) +official means a person who is employed in the service +of, who occupies a position of responsibility in the service +of, or who is engaged by or on behalf of, His Majesty in +right of Canada or a province, or a person who was for- +merly so employed, who formerly occupied such a posi- +tion or who formerly was so engaged. (fonctionnaire) +record means any material on which representations, in +any form, of information or concepts are recorded or +marked and that is capable of being read or understood +by an individual or a computer system or other device. +(registre) +registration threshold means the amount prescribed by +regulation. (seuil d’inscription) +Person resident in Canada +(2) For the purposes of this Part, a person is deemed to +be resident in Canada at any time +(a) in the case of a corporation, if the corporation is +(i) incorporated in Canada and not continued else- +where, or +(ii) continued in Canada; +(b) in the case of a partnership, an unincorporated so- +ciety, a club, an association or organization, or a +branch thereof, if the member or participant, or a ma- +jority of the members or participants, having manage- +ment and control thereof is or are resident in Canada +at that time; +(c) in the case of a labour union, if it is carrying on ac- +tivities as such in Canada and has a local union or +branch in Canada at that time; and +(d) in the case of an individual, if the individual is +deemed under any of paragraphs 250(1)(a) to (f) of the +Income Tax Act to be resident in Canada at that time. +Administration or enforcement +(3) For greater certainty, a reference in this Part to the +administration or enforcement of this Act includes the +collection of any amount payable under this Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 301 +DIVISION A +Duties of Minister +Minister’s duty +37 The Minister must administer and enforce this Act +and the Commissioner may exercise the powers and per- +form the duties of the Minister under this Act. +Staff +38 (1) The persons that are necessary to administer and +enforce this Act are to be appointed, employed or en- +gaged in the manner authorized by law. +Delegation of powers +(2) The Minister may authorize any person who is em- +ployed or engaged by the Agency, or occupies a position +of responsibility in the Agency, to exercise powers or per- +form duties of the Minister under this Act, including any +judicial or quasi-judicial power or duty. +Administration of oaths +39 Any person, if so designated by the Minister, may ad- +minister oaths and take and receive affidavits, declara- +tions and affirmations for the purposes of, or incidental +to, the administration or enforcement of this Act, and ev- +ery person so designated has for those purposes all the +powers of a commissioner for administering oaths or tak- +ing affidavits. +Waiving the filing of documents +40 If any provision of this Act or a regulation requires a +person to file a form or other document in the form and +manner prescribed by the Minister (other than a return +or a form, or other document, with respect to an election) +or to provide information, prescribed by the Minister, the +Minister may waive the requirement, but at the Minis- +ter’s request the person must provide the document or +information by the date set out in the request. +DIVISION B +Registration +Requirement to register +41 (1) A taxpayer must apply to register under this Act +on or before the earliest of +(a) January 31 of the year following the first year of +application, if the taxpayer +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 302 +(i) has Canadian digital services revenue greater +than nil +(A) for the first year of application, or +(B) if the rate referred to in the description of B +in subsection 10(2) is greater than nil, for any +calendar year that is after 2021 and before the +first year of application, and +(ii) would meet the conditions set out in para- +graphs 10(1)(a) and (b) in respect of a calendar year +for which the condition set out in subparagraph (i) +is satisfied if the references to “in-scope revenue +threshold” in paragraph 10(1)(b) were read as refer- +ences to “registration threshold”; and +(b) January 31 of the year following a calendar year, +after the first year of application, for which calendar +year the taxpayer +(i) has Canadian digital services revenue greater +than nil, and +(ii) would meet the conditions set out in para- +graphs 10(1)(a) and (b) if the references to “in- +scope revenue threshold” in paragraph 10(1)(b) +were read as references to “registration threshold”. +Waiving requirement under subsection (1) +(2) The Minister may waive a taxpayer’s requirement un- +der subsection (1), but at the Minister’s request the tax- +payer must apply to register by the date set out in the re- +quest. +Application to register +42 (1) An application for registration under this Divi- +sion must be made in the form and manner, and contain +the information, prescribed by the Minister. +Notification +(2) The Minister may register any taxpayer that applies +for registration under this Act and, if the Minister does +so, the Minister must notify the taxpayer of the effective +date of the registration and of the registration number +assigned to the taxpayer. +De-registration +43 (1) The Minister may, upon request by a taxpayer, +de-register the taxpayer at any time if the Minister is sat- +isfied that the taxpayer would not have met the condi- +tions set out in paragraphs 10(1)(a) and (b) — in respect +of any of the three calendar years immediately preceding +that time — if the references to “in-scope revenue +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 303 +threshold” in paragraph 10(1)(b) were read as references +to “registration threshold”. +Consequences of de-registration +(2) A taxpayer that is, at a particular time, de-registered +under subsection (1) is deemed for the purpose of apply- +ing subsection 41(1) at any time subsequent to the partic- +ular time +(a) not to have applied for registration before the par- +ticular time; and +(b) not to have met the conditions set out in para- +graph 41(1)(b) before the particular time. +Notification +(3) If the Minister de-registers a taxpayer under this sec- +tion, the Minister must notify the taxpayer of the de-reg- +istration and the effective date of the de-registration. +Notice of intent +44 (1) If the Minister has reason to believe that a tax- +payer that is not registered under this Act is required to +apply to register and has failed to do so as and when re- +quired, the Minister may send a notice of intent in writ- +ing to the taxpayer that the Minister proposes to register +the taxpayer under this Act. +Notice of intent — requirement to register +(2) On receipt of a notice of intent, a taxpayer must apply +to register or establish to the satisfaction of the Minister +that the taxpayer is not required to do so. +Notice of intent — notification of registration +(3) If, after 60 days after the day on which a notice of in- +tent was sent by the Minister to a taxpayer, the taxpayer +has not applied to register and the Minister is not satis- +fied that the taxpayer is not required to apply to register, +the Minister may register the taxpayer and, on doing so, +must notify the taxpayer of the effective date of the regis- +tration and the registration number assigned to the tax- +payer. +DIVISION C +Returns +Requirement to file return +45 A taxpayer must file a return — in the form and man- +ner, and containing the information, prescribed by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 304 +Minister — for a particular calendar year, on or before +June 30 of the following calendar year, if +(a) the particular calendar year is the first year of ap- +plication and the taxpayer +(i) has Canadian digital services revenue greater +than nil +(A) for the first year of application, or +(B) if the rate referred to in the description of B +in subsection 10(2) is greater than nil, for any +calendar year that is after 2021 and before the +first year of application, and +(ii) meets the conditions set out in paragraphs +10(1)(a) and (b) in respect of a calendar year for +which the condition set out in subparagraph (i) is +satisfied; or +(b) the particular calendar year is after the first year of +application and the taxpayer +(i) has Canadian digital services revenue greater +than nil for the particular calendar year, and +(ii) meets the conditions set out in paragraphs +10(1)(a) and (b) in respect of the particular calen- +dar year. +Election — designated entity +46 (1) A taxpayer that is a constituent entity of a consol- +idated group at any time in a particular calendar year +(other than a taxpayer that is a constituent entity of more +than one consolidated group during the particular calen- +dar year) may jointly elect, in respect of the particular +calendar year, with one or more other constituent entities +of the group (including a particular constituent entity) to +designate the particular constituent entity (referred to in +this Act as the “designated entity”) by making an election +on or before June 30 of the following calendar year in the +form and manner, and containing the information, pre- +scribed by the Minister. +Election — consequences +(2) If a taxpayer elects to designate an entity under sub- +section (1) in respect of a calendar year +(a) the designated entity must act on behalf of the tax- +payer for the purposes of this Part in respect of the +year; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 305 +(b) any action taken by the designated entity on behalf +of the taxpayer for the purposes of this Part in respect +of the year is deemed to have been performed by the +taxpayer; and +(c) the Minister must direct to the designated entity +and the taxpayer any communication for the purposes +of this Part as it applies to the taxpayer in respect of +the year. +Application for registration — designated entity +(3) If a taxpayer elects to designate an entity under sub- +section (1) that is not registered under this Act, the desig- +nated entity must, at the time of the election, make an +application to register in the form and manner, and con- +taining the information, prescribed by the Minister. +Extension of time +47 (1) The Minister may at any time extend the time for +filing a return, form or other document, providing infor- +mation, or making an election under this Act. +Effect of extension +(2) If the Minister extends the time for filing a return, +form or other document, providing information or mak- +ing an election under subsection (1), +(a) the return, form or other document must be filed, +the information must be provided or the election must +be made within the time so extended; and +(b) in the case of a return, any penalty payable under +section 84 in respect of the return must be determined +as though the return were required to be filed on the +day on which the extended time expires. +Demand for return +48 A taxpayer must, on demand sent by the Minister, +file, within any reasonable time that may be specified in +the demand, a return under this Act for any calendar year +that is designated in the demand. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 306 +DIVISION D +Payments +Payments +49 The tax payable under this Act by a taxpayer in re- +spect of a calendar year must be paid on or before June +30 of the following calendar year. +Manner and form of payments +50 Every person that is required under this Act to pay +tax or any other amount must make the payment to the +account of the Receiver General for Canada in the man- +ner and form prescribed by the Minister. +Assessment of another constituent entity +51 (1) The Minister may assess a particular constituent +entity of a consolidated group in respect of tax and other +amounts payable under this Act by another constituent +entity of the group. If such an assessment is made, the +particular constituent entity is jointly and severally, or +solidarily, liable with the other constituent entity to pay +the amount assessed and this Part applies to the particu- +lar constituent entity in respect of the amount assessed +with any modifications that the circumstances require. +Limitation +(2) Subsection (1) does not limit the liability of the other +constituent entity under any other provision of this Act +or the liability of the particular constituent entity for the +interest that the particular constituent entity is liable to +pay under this Act on an assessment in respect of the +amount that the particular constituent entity is liable to +pay because of that subsection. +Rules applicable +(3) If a particular constituent entity of a consolidated +group and another constituent entity of the group be- +come, because of subsection (1), jointly and severally, or +solidarily, liable in respect of part or all of the liability of +the other constituent entity under this Act, the following +rules apply: +(a) a payment by the particular constituent entity on +account of the particular constituent entity’s liability +discharges, to the extent of the payment, the joint lia- +bility; and +(b) a payment by the other constituent entity on ac- +count of the other constituent entity’s liability dis- +charges the particular constituent entity’s liability only +to the extent that the payment operates to reduce that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 307 +liability to an amount less than the amount in respect +of which the particular constituent entity is, because of +subsection (1), jointly and severally, or solidarily, li- +able. +Definition of transaction +52 (1) In this section and section 87, a transaction in- +cludes an arrangement or event. +Tax liability — property transferred not at arm’s +length +(2) If at any time a person transfers property, either di- +rectly or indirectly, by means of a trust or by any other +means, to another person with which the transferor was +not, at that time, dealing at arm’s length, the transferee +and transferor are jointly and severally, or solidarily, li- +able to pay under this Act an amount equal to the lesser +of +(a) the amount determined by the formula +A − (B − C) +where +A +is the amount, if any, by which the fair market val- +ue of the property at that time exceeds the fair +market value at that time of the consideration giv- +en by the transferee for the transfer of the proper- +ty, +B +is the total of all amounts, if any, the transferee +was assessed under subsection 325(2) of the Ex- +cise Tax Act, paragraph 97.44(1)(b) of the Cus- +toms Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001, sub- +section 161(3) of the Greenhouse Gas Pollution +Pricing Act, subsection 80(3) of the Underused +Housing Tax Act or subsection 150(4) of the Select +Luxury Items Tax Act in respect of the property, +and +C +is the amount paid by the transferor in respect of +the amount determined for B, and +(b) the total of all amounts each of which is +(i) an amount that the transferor is liable to pay un- +der this Act in respect of +(A) the calendar year that includes that time, or +(B) any preceding calendar year, or +(ii) interest or penalties (other than amounts in- +cluded in subparagraph (i)) for which the transferor +is liable at that time. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 308 +Limitation +(3) Subsection (2) does not limit the liability of the trans- +feror under any other provision of this Act or the liability +of the transferee for the interest that the transferee is li- +able to pay under this Act on an assessment in respect of +the amount that the transferee is liable to pay because of +that subsection. +Fair market value of undivided interest or right +(4) For the purposes of this section, the fair market value +at any time of an undivided interest in, or for civil law an +undivided right in, a property that is expressed as a pro- +portionate interest or right in that property is deemed to +be equal to the same proportion of the fair market value +of that property at that time. +Assessment +(5) Despite subsection 70(1), the Minister may at any +time assess a transferee in respect of any amount payable +because of this section and this Part applies to the trans- +feree with any modifications that the circumstances re- +quire. +Rules applicable +(6) If a transferor and transferee become, because of +subsection (2), jointly and severally, or solidarily, liable +in respect of part or all of the liability of the transferor +under this Act, the following rules apply: +(a) a payment by the transferee on account of the +transferee’s liability discharges, to the extent of the +payment, the joint liability; and +(b) a payment by the transferor on account of the +transferor’s liability discharges the transferee’s liabili- +ty only to the extent that the payment operates to re- +duce the transferor’s liability to an amount less than +the amount in respect of which the transferee is, be- +cause of subsection (2), jointly and severally, or soli- +darily, liable. +Anti-avoidance rules +(7) For the purposes of subsections (1) to (6), if a person +(referred to in this section as the “transferor”) has trans- +ferred property either directly or indirectly, by means of +a trust or by any other means whatever to another person +(referred to in this section as the “transferee”) in a trans- +action or as part of a series of transactions, the following +rules apply: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 309 +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at all times in the transac- +tion or series of transactions if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately before the transaction or series of +transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (5) in respect of that +amount) is deemed to have become payable in the cal- +endar year in which the property was transferred, if it +is reasonable to conclude that one of the purposes of +the transfer of the property is to avoid the payment of +a future amount payable under this Act by the trans- +feror or transferee; and +(c) the amount determined for A in paragraph (2)(a) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (2)(a) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is +(A) the lowest fair market value of the con- +sideration (that is held by the transferor) +given for the property at any time during the +period beginning immediately before the +transaction or series of transactions and +ending immediately after the transaction or +series of transactions, or +(B) if the consideration is in a form that is +cancelled or extinguished during the period +referred to in clause (A), +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 310 +(I) the amount that is the lower of the +amount determined under clause (A) and +the fair market value during that period +of any property, other than property that +is cancelled or extinguished during the +period, that is substituted for the consid- +eration referred to in clause (A), or +(II) if no property is substituted for the +consideration referred to in clause (A), +other than property that is cancelled or +extinguished during the period, nil. +Payment in Canadian dollars +53 (1) Every person that is required under this Act to +pay an amount to the Receiver General for Canada must +pay the amount in Canadian dollars. +Exception +(2) The Minister may, at any time, waive the require- +ment under subsection (1) and accept a currency other +than Canadian dollars. If such a waiver is granted, the +amount is to be converted from Canadian dollars to the +other currency using a rate of exchange that is acceptable +to the Minister. +Definition of electronic payment +54 (1) In this section, electronic payment means any +payment to the Receiver General for Canada that is made +through electronic services offered by a person described +in any of paragraphs (2)(a) to (d) or by any electronic +means specified by the Minister. +Electronic payment +(2) Every person that is required under this Act to pay an +amount to the Receiver General for Canada must, if the +amount is $10,000 or more, make the payment by way of +electronic payment, unless the person cannot reasonably +pay the amount in that manner, to the account of the Re- +ceiver General for Canada at or through +(a) a bank; +(b) a credit union; +(c) a corporation authorized under the laws of Canada +or a province to carry on the business of offering its +services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 311 +public and that carries on the business of lending +money on the security of real property or immovables +or investing in indebtedness on the security of mort- +gages on real property or hypothecs on immovables. +Small amounts owing by a person +55 (1) If, at any time, the total of all unpaid amounts +owing by a person to the Receiver General for Canada +under this Act does not exceed $2.00, the amount owing +by the person is deemed to be nil. +Small amounts payable to a person +(2) If, at any time, the total of all amounts payable by the +Minister to a person under this Act does not ex- +ceed $2.00, the Minister may apply those amounts +against any amount owing, at that time, by the person to +His Majesty in right of Canada. However, if the person, at +that time, does not owe any amount to His Majesty in +right of Canada, those amounts payable are deemed to be +nil. +DIVISION E +Interest +Compound interest +56 (1) If a person fails to pay an amount to the Receiver +General for Canada as and when required under this Act, +the person must pay to the Receiver General for Canada +interest on the amount. The interest must be compound- +ed daily at the rate prescribed by regulation and deter- +mined for the period beginning on the first day after the +day on or before which the amount was required to be +paid and ending on the day on which the amount is paid. +Payment of compounded interest +(2) For the purposes of subsection (1), interest that is +compounded on a particular day on an unpaid amount of +a person is deemed to be required to be paid by the per- +son to the Receiver General for Canada at the end of the +particular day and, if the person has not paid the interest +so determined by the end of the day after the particular +day, the interest must be added to the unpaid amount at +the end of the particular day. +Period when interest not payable +(3) If the Minister has served a demand that a person +pay on or before a specified day all amounts payable by +the person under this Act on the date of the demand, and +the person pays the amount demanded on or before the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 312 +specified day, the Minister must waive any interest that +would otherwise apply in respect of the amount demand- +ed for the period beginning on the first day after the date +of the demand and ending on the day of payment. +Interest and penalty amounts of $25 or less +(4) If, at any time, a person pays an amount that is not +less than the total of all amounts, other than interest and +penalties, owing at that time to His Majesty in right of +Canada under this Act in respect of a calendar year and +the total amount of interest and penalties payable by the +person under this Act in respect of the year is not more +than $25, the Minister may cancel the interest and penal- +ties. +Waiving or cancelling interest +57 (1) The Minister may, on or before the day that is 10 +calendar years after the end of a particular calendar year, +or on application by a person on or before that day, +waive, cancel or reduce any interest otherwise payable by +the person under this Act on an amount that is required +to be paid by the person in respect of the particular cal- +endar year, and may despite subsection 70(1), make any +assessment of the interest payable by the person that is +necessary to take into account the waiver, cancellation or +reduction of the interest. +Interest on amounts waived or cancelled +(2) If a person has paid an amount of interest and the +Minister waives, cancels or reduces any portion of that +amount under subsection (1), the Minister must refund +the portion of the amount and pay interest on it at the +rate prescribed by regulation beginning on the day that is +30 days after the day on which the Minister received an +application in a manner satisfactory to the Minister to +apply that subsection (or, if there is no such application, +on the day on which the Minister waives, cancels or re- +duces the portion of the amount) and ending on the day +on which the portion of the amount is paid as a refund or +applied against another amount owed by the person to +His Majesty in right of Canada. +DIVISION F +Administrative Charge under Financial +Administration Act +Dishonoured instruments +58 For the purposes of this Act and section 155.1 of the +Financial Administration Act, any charge that is payable +at any time by a person under the Financial Administra- +tion Act in respect of an instrument tendered in payment +or settlement of an amount that is payable under this Act +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 313 +is deemed to be an amount that is payable by the person +at that time under this Act. In addition, Part II of the In- +terest and Administrative Charges Regulations does not +apply to the charge and any debt under subsection +155.1(3) of the Financial Administration Act in respect of +the charge is deemed to be extinguished at the time the +total of the amount and any applicable interest under this +Act is paid. +DIVISION G +Refunds +Statutory recovery rights +59 Except as specifically provided under this Act or the +Financial Administration Act, no person has a right to +recover any money that has been paid to His Majesty in +right of Canada as or on account of, or that has been tak- +en into account by His Majesty in right of Canada as, an +amount payable under this Act. +Refund — payment in error +60 (1) If a person, otherwise than because of an assess- +ment, has paid any moneys in error to His Majesty in +right of Canada, whether by reason of mistake of fact or +law or otherwise, and the moneys have been taken into +account by His Majesty in right of Canada as taxes, +penalties, interest or other amounts under this Act, then +an amount equal to the amount of the moneys must, sub- +ject to this Act, be refunded to the person if the person +applies for the refund of the amount within two years af- +ter the day on which the moneys were paid. +Form and contents of application +(2) An application under subsection (1) must be made in +the form and manner, and containing the information, +prescribed by the Minister. +Determination +(3) On receipt of an application made under subsection +(1), the Minister must, without delay, consider the appli- +cation and determine the amount of the refund, if any, +payable to the applicant. +Minister not bound +(4) In considering an application made under subsection +(1), the Minister is not bound by any application made or +information provided by or on behalf of any person. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 314 +Notice and payment +(5) After considering an application made under subsec- +tion (1), the Minister must +(a) send to the applicant a notice of the determination +made under subsection (3); and +(b) pay to the applicant the amount of the refund, if +any, payable to the applicant. +Objections and appeals +(6) For the purposes of Divisions J and K and subsec- +tions 67(5) and 122(7) and (13), a determination made +under subsection (3) is deemed to be an assessment. +Interest on payment +(7) If an amount is paid to an applicant under subsection +(5), the Minister must pay interest, at the rate prescribed +by regulation, to the applicant on the amount for the pe- +riod beginning on the day that is 30 days after the day on +which the application was received (or deemed received +under subsection 67(4)) by the Minister and ending on +the day on which the amount is paid. +Determination valid and binding +(8) A determination made under subsection (3), subject +to being varied or vacated on an objection or appeal un- +der this Act and subject to an assessment, is deemed to +be valid and binding despite any irregularity, informality, +error, defect or omission in the notice of the determina- +tion or in any proceeding under this Act relating to the +determination. +Restriction — application to other debts +61 Instead of paying to a person a refund that might +otherwise be paid under this Act, the Minister may, if the +person is, or is about to become, liable to make any pay- +ment to His Majesty in right of Canada or a province, ap- +ply the amount of the refund to that liability and notify +the person of that action. +Restriction — unfulfilled filing requirements +62 The Minister must not, in respect of a person, refund, +repay, apply to other debts or set off amounts under this +Act until the person has filed with the Minister all returns +and other records of which the Minister has knowledge +that are required to be filed under this Act, the Income +Tax Act, the Excise Tax Act, the Excise Act 2001, the Air +Travellers Security Charge Act, the Greenhouse Gas +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 315 +Pollution Pricing Act, the Underused Housing Tax Act +and the Select Luxury Items Tax Act. +Restriction — trustees +63 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +of a bankrupt, a refund under this Act that the bankrupt +was entitled to claim before the appointment must not be +paid after the appointment unless all returns required +under this Act to be filed before the appointment have +been filed and all amounts required under this Act to be +paid by the bankrupt have been paid. +Overpayment of refund or interest +64 If an amount is paid to, or applied to a liability of, a +person as a refund or as interest under this Act and the +person is not entitled to the refund or interest or the +amount paid or applied exceeds the refund or interest to +which the person is entitled, the Minister may, despite +subsection 70(1), assess the person at any time and the +person must pay to the Receiver General for Canada an +amount equal to the refund, interest or excess on the day +on which the refund, interest or excess is paid to, or ap- +plied to a liability of, the person. +DIVISION H +Records and Information +Keeping records +65 (1) A person must keep all records that are necessary +to determine whether the person has complied with this +Act and, if the person is or was a constituent entity of a +consolidated group, all of that person’s records that are +necessary to determine whether other entities of the +group have complied with this Act. +Minister may specify information +(2) The Minister may specify the form that a record is to +take and any information that the record must contain. +Electronic records +(3) Every person required under this section to keep a +record that does so electronically must ensure that all +equipment and software necessary to make the record in- +telligible are available during the retention period re- +quired for the record. +General period for retention +(4) Subject to subsection (5), every person that is re- +quired to keep records must retain them for a period of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 316 +eight years after the end of the calendar year to which +they relate or for any other period that may be prescribed +by regulation. +Exception — general period for retention +(5) If, for a calendar year, a person has not filed a return +as and when required by section 45 and subsequently +files a return for the year, then the person must retain the +records that are required by this section to be kept and +that relate to the year for a period of eight years after the +day on which the return is filed. +Inadequate records +(6) If a person fails to keep adequate records for the pur- +poses of this Act, the Minister may require the person to +keep any records that the Minister may specify and the +person must keep the records specified. +Objection or appeal +(7) If a person that is required under this section to keep +records serves a notice of objection, or is a party to an ap- +peal or reference, under this Act, the person must retain +every record that pertains to the subject matter of the ob- +jection, appeal or reference until the objection, appeal or +reference is finally disposed of. +Demand by Minister +(8) If the Minister is of the opinion that it is necessary +for the administration or enforcement of this Act, the +Minister may, by a demand served personally, sent by +confirmed delivery service or sent electronically, require +any person to keep records and retain them for any peri- +od that is specified in the demand, and the person must +comply with the demand. +Permission for earlier disposal +(9) A person that is required under this section to keep +records may dispose of them before the expiry of the pe- +riod during which they are required to be kept if permis- +sion for their disposal is given by the Minister. +Requirement to provide information or records +66 (1) Subject to subsection (2), but despite any other +provision of this Act, the Minister may — for any purpose +related to the administration or enforcement of this Act +by notice served personally, sent by confirmed delivery +service or sent electronically — require that any person +provide the Minister, within such reasonable time as is +specified in the notice, with any information or record. +Unnamed persons +(2) The Minister must not impose on any person (in this +section referred to as a “third party”) a requirement to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 317 +provide information or any record relating to one or +more unnamed persons unless the Minister first obtains +the authorization of a judge under subsection (3). +Judicial authorization +(3) A judge of the Federal Court may, on application by +the Minister and subject to any conditions that the judge +considers appropriate, authorize the Minister to impose +on a third party a requirement under subsection (1) relat- +ing to an unnamed person, or a group of unnamed per- +sons, if the judge is satisfied by information on oath that +(a) the unnamed person or the group is ascertainable; +and +(b) the requirement is imposed to verify compliance +by the unnamed person, or persons in the group, with +any obligation under this Act. +Time period not to count +(4) If a person is sent or served with a notice of require- +ment under subsection (1), the period between the day +on which an application for judicial review in respect of +the requirement is made and the day on which the appli- +cation is finally disposed of is not to be counted in the +computation of the period within which an assessment of +the person may be made under subsection 70(1). +DIVISION I +Assessments +Assessment +67 (1) The Minister may assess a person for any tax or +other amount payable by the person under this Act and +may, despite any previous assessment covering, in whole +or in part, the same matter, vary the assessment, reassess +the person or make any additional assessments that the +circumstances require. +Liability not affected +(2) The liability of a person to pay an amount under this +Act is not affected by an incorrect or incomplete assess- +ment or by the fact that no assessment has been made. +Minister not bound +(3) The Minister is not bound by any return, application +or information provided by or on behalf of any person +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 318 +and may make an assessment despite any return, appli- +cation or information provided or not provided. +Determination of refunds +(4) In assessing a person under subsection (1), the Min- +ister may determine whether a refund under section 60 is +payable to the person. If the Minister makes such a deter- +mination, the person is deemed to have made an applica- +tion under section 60 within two years after the day on +which the moneys were paid and the Minister is deemed +to have received the application on the date of the notice +of assessment. +Irregularities +(5) No assessment is to be vacated or varied on an appeal +by reason only of an irregularity, informality, error, de- +fect or omission by any person in the observance of any +directory provision of this Act. +Notice of assessment +68 (1) After assessing a person under this Act, the Min- +ister must send to the person a notice of the assessment. +Payment of remainder +(2) If the Minister has assessed a person for an amount, +any portion of that amount remaining unpaid is payable +to the Receiver General for Canada as of the date of the +notice of assessment. +Payment by Minister on assessment +69 Subject to subsections 72(11), 82(2) and 90(2), if an +assessment of a person in respect of a particular calendar +year establishes that the person has paid an amount in +excess of the amount determined on that assessment to +be payable in respect of the particular calendar year by +the person, the Minister must pay to the person a refund +of the amount of the excess together with interest, at the +rate prescribed by regulation, on the amount of the ex- +cess for the period beginning on the day that is the later +of July 30 of the following calendar year and the day on +which the excess was paid and ending on the day on +which the refund is paid. +Limitation period for assessments +70 (1) Subject to subsections (2) to (5) and (10), no as- +sessment in respect of any tax or other amount payable +by a person under this Act is permitted more than seven +years after the day on which the return to which the tax +or other amount payable relates was filed under section +45. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 319 +Exception — objection or appeal +(2) An assessment in respect of any tax or other amount +payable by a person under this Act may be made at any +time if the assessment is made +(a) to give effect to a decision on an objection or ap- +peal; +(b) with the written consent of an appellant to dispose +of an appeal; or +(c) to give effect to an alternative basis or argument +advanced by the Minister under subsection (5). +Exception — neglect or fraud +(3) An assessment in respect of any matter may be made +at any time if the person to be assessed or the person fil- +ing a return has, in respect of that matter, +(a) made a misrepresentation that is attributable to +neglect, carelessness or wilful default; or +(b) committed fraud in filing a return or an applica- +tion for a refund or in providing any information un- +der this Act. +Exception — other period +(4) If, in making an assessment, the Minister determines +that a person has paid in respect of any matter an +amount in respect of a particular calendar year that was +in fact payable in respect of another calendar year, the +Minister may at any time make an assessment for that +other calendar year in respect of that matter. +Alternative basis or argument +(5) The Minister may advance an alternative basis or ar- +gument in support of an assessment of a person, or in +support of all or any portion of the total amount deter- +mined on assessment to be payable by a person under +this Act, at any time after the period otherwise limited by +subsection (1) for making the assessment unless, on an +appeal under this Act, +(a) there is relevant evidence that the person is no +longer able to adduce without leave of the court; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 320 +(b) it is not appropriate in the circumstances for the +court to order that the evidence be adduced. +Limitation — alternative basis or argument +(6) If a reassessment of a person gives effect to an alter- +native basis or argument advanced by the Minister under +subsection (5) in support of a particular assessment of +the person, the Minister is not to reassess for an amount +that is greater than the total amount of the particular as- +sessment. +Exception — alternative basis or argument +(7) Subsection (6) does not apply to any portion of an +amount determined on reassessment that the Minister +would, if this Act were read without reference to subsec- +tion (5), be entitled to reassess under this Act at any time +after the period otherwise limited by subsection (1) for +making the reassessment. +Filing waiver +(8) A person may, within the period otherwise limited by +subsection (1) for an assessment, waive the application of +that subsection by filing with the Minister a waiver, in +the form and manner prescribed by the Minister, specify- +ing the period for which, and the matter in respect of +which, the person waives the application of that subsec- +tion. +Revoking waiver +(9) Any person that has filed a waiver may revoke it by +filing with the Minister a notice of revocation in the form +and manner prescribed by the Minister. The waiver re- +mains in effect for 180 days after the day on which the +notice is filed. +Exception — waiver +(10) An assessment in respect of any matter specified in +a waiver filed under subsection (8) may be made at any +time within the period specified in the waiver unless the +waiver has been revoked under subsection (9), in which +case an assessment may be made at any time during the +180 days that the waiver remains in effect. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 321 +Assessment deemed valid and binding +71 An assessment is, subject to being varied or vacated +on an objection or appeal under this Act and subject to a +reassessment, deemed to be valid and binding despite +any irregularity, informality, error, defect or omission in +the assessment or in any proceeding under this Act relat- +ing to the assessment. +DIVISION J +Objections to Assessment +Objections to assessment +72 (1) A person that has been assessed and that objects +to the assessment may, within 90 days after the date of +the notice of the assessment, file with the Minister a no- +tice of objection, in the form and manner prescribed by +the Minister, setting out the reasons for the objection and +all relevant facts. +Issue to be decided +(2) A notice of objection must +(a) reasonably describe each issue to be decided; +(b) specify in respect of each issue the relief sought, +expressed as the change in any amount that is relevant +for the purposes of the assessment; and +(c) provide the facts and reasons relied on by the per- +son in respect of each issue. +Late compliance +(3) Despite subsection (2), if a notice of objection does +not include the information required under paragraph +(2)(b) or (c) in respect of an issue to be decided that is +described in the notice, the Minister may request that the +person provide the information, and that paragraph is +deemed to be complied with in respect of the issue if, +within 60 days after the request is made, the person sub- +mits the information in writing to the Minister. +Limitation on objections +(4) Despite subsection (1), if a person has filed a notice +of objection to an assessment (in this section referred to +as the “earlier assessment”) and the Minister makes a +particular assessment under subsection (8) as a result of +the notice of objection, the person may object to the par- +ticular assessment in respect of an issue only +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 322 +(a) if the person complied with subsection (2) in the +notice with respect to that issue; and +(b) with respect to the relief sought in respect of that +issue as specified by the person in the notice. +Application of limitations +(5) If a particular assessment is made under subsection +(8) as a result of an objection made by a person to an ear- +lier assessment, subsection (4) does not limit the right of +the person to object to the particular assessment in re- +spect of an issue that was part of the particular assess- +ment and not part of the earlier assessment. +Limitation on objections +(6) Despite subsection (1), a person is not permitted to +make an objection in respect of an issue for which the +person has waived the right of objection. +Acceptance of objection +(7) The Minister may accept a notice of objection even if +it was not filed in the form and manner prescribed by the +Minister. +Consideration of objection +(8) On receipt of a notice of objection, the Minister must, +without delay, reconsider the assessment and vacate, +confirm or vary it or make a reassessment. +Waiving reconsideration +(9) If, in a notice of objection, a person that wishes to ap- +peal directly to the Tax Court of Canada requests the +Minister not to reconsider the assessment objected to, +the Minister may confirm the assessment without recon- +sideration. +Notice of decision +(10) After reconsidering an assessment under subsection +(8) or confirming an assessment under subsection (9), +the Minister must, in writing, notify the person objecting +to the assessment of the Minister’s decision. +Payment by Minister on objection +(11) If the variation of an assessment for a particular cal- +endar year as a result of an objection establishes that a +person has paid an amount in excess of the amount de- +termined on that assessment to be payable by the person, +the Minister must pay to the person a refund of the +amount of the excess together with interest, at the rate +prescribed by regulation, on the amount of the excess for +the period beginning on the day that is the later of July +30 of the following calendar year and the day on which +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 323 +the excess was paid and ending on the day on which the +refund is paid. +Extension of time by Minister +73 (1) If no objection to an assessment is filed under +section 72 within the time limited by this Act, a person +may apply to the Minister for an extension of the time for +filing a notice of objection and the Minister may grant +the application. +Contents of application +(2) An application under subsection (1) must set out the +reasons for which the notice of objection was not filed +within the time limited by this Act for doing so. +How application made +(3) An application under subsection (1) must be made to +the Assistant Commissioner of the Appeals Branch of the +Agency in the form and manner prescribed by the Minis- +ter and must be accompanied by a copy of the notice of +objection. +Defect in application +(4) The Minister may accept an application under sub- +section (1) even though it was not made in accordance +with subsection (3). +Duties of Minister +(5) On receipt of an application under subsection (1), the +Minister must, without delay, consider the application +and grant or refuse it, and notify the person in writing of +the decision. +Date of objection if application granted +(6) If an application under subsection (1) is granted, the +notice of objection is deemed to have been filed on the +day of the decision of the Minister. +Conditions for grant of application +(7) An application may be granted under this section on- +ly if +(a) the application is made within one year after the +expiry of the time limited by this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited by this Act for objecting, +the person +(A) was unable to act or to give a mandate to act +in the person’s name, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 324 +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, and +(iii) the application was made as soon as circum- +stances permitted. +DIVISION K +Appeal +Extension of time by Tax Court of Canada +74 (1) A person that has made an application under sec- +tion 73 may apply to the Tax Court of Canada to have the +application granted after either +(a) the Minister has refused the application; or +(b) 90 days have elapsed after the day on which the +application was made and the Minister has not noti- +fied the person of the Minister’s decision. +When application may not be made +(2) A person is not permitted to make an application un- +der subsection (1) after the expiry of 30 days after the day +on which notification of the decision referred to in sub- +section 73(5) was sent to the person. +How application made +(3) An application under subsection (1) must be made by +filing in the Registry of the Tax Court of Canada, in ac- +cordance with the Tax Court of Canada Act, the docu- +ments referred to in subsection 73(3) and the notifica- +tion, if any, referred to in subsection 73(5). +Copy to the Commissioner +(4) The Tax Court of Canada must send a copy of any ap- +plication received under subsection (3) to the Commis- +sioner. +Powers of Tax Court of Canada +(5) The Tax Court of Canada may dispose of an applica- +tion received under subsection (3) by dismissing or +granting it and, in granting it, the Court may impose any +terms that it considers just or order that the notice of ob- +jection be deemed to be a valid objection as of the date of +the order. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 325 +Conditions for grant of application +(6) An application is to be granted by the Tax Court of +Canada under this section only if +(a) the application under subsection 73(1) is made +within one year after the expiry of the time limited by +this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited by this Act for objecting, +the person +(A) was unable to act or to give a mandate to act +in the person’s name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application un- +der this section and the circumstances of the case, it +would be just and equitable to grant the applica- +tion, and +(iii) the application under subsection 73(1) was +made as soon as circumstances permitted. +Appeal to Tax Court of Canada +75 (1) Subject to subsection (2), a person that has filed a +notice of objection to an assessment may appeal to the +Tax Court of Canada to have the assessment varied or va- +cated, or a reassessment made, after either +(a) the Minister has confirmed the assessment or has +made a reassessment, or +(b) 180 days have elapsed after the day on which the +notice of objection was filed and the Minister has not +notified the person that the Minister has vacated or +confirmed the assessment or has made a reassess- +ment. +No appeal +(2) A person is not permitted to institute an appeal un- +der subsection (1) after the expiry of 90 days after the day +on which the notice that the Minister has confirmed the +assessment or made a reassessment is sent to the person +under subsection 72(10). +Amendment of appeal +(3) The Tax Court of Canada may, on any terms that it +sees fit, authorize a person that has instituted an appeal +in respect of a matter to amend the appeal to include any +further assessment in respect of the matter that the per- +son is entitled under this section to appeal. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 326 +Extension of time to appeal +76 (1) If no appeal to the Tax Court of Canada under +section 75 has been instituted within the time limited by +that section for doing so, a person may make an applica- +tion to the Tax Court of Canada for an order extending +the time within which an appeal may be instituted, and +the Court may make an order extending the time for ap- +pealing and may impose any terms that it considers just. +Contents of application +(2) An application under subsection (1) must set out the +reasons why the appeal was not instituted within the +time limited by section 75 for doing so. +How application made +(3) An application under subsection (1) must be made by +filing in the Registry of the Tax Court of Canada, in ac- +cordance with the Tax Court of Canada Act, the applica- +tion and the notice of appeal. +Copy to Deputy Attorney General of Canada +(4) The Tax Court of Canada must send a copy of any ap- +plication under subsection (1) to the office of the Deputy +Attorney General of Canada. +Conditions for order to be made +(5) An order may be made under this section only if +(a) the application under subsection (1) is made with- +in one year after the expiry of the time limited by sec- +tion 75 for appealing; and +(b) the person demonstrates that +(i) within the time limited by section 75 for appeal- +ing, the person +(A) was unable to act or to give a mandate to act +in the person’s name, or +(B) had a bona fide intention to appeal, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, +(iii) the application was made as soon as circum- +stances permitted, and +(iv) there are reasonable grounds for the appeal. +Limitation on appeals +77 (1) Despite section 75, if a person has filed a notice of +objection to an assessment, the person may appeal to the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 327 +Tax Court of Canada to have the assessment vacated, or a +reassessment made, only with respect to +(a) an issue in respect of which the person has com- +plied with subsection 72(2) in the notice and the relief +sought in respect of the issue as specified in the notice; +or +(b) an issue referred to in subsection 72(5), if the per- +son was not required to file a notice of objection to the +assessment that gave rise to the issue. +No appeal if waiver +(2) Despite section 75, a person is not permitted to ap- +peal to the Tax Court of Canada to have an assessment +vacated or varied in respect of an issue for which the per- +son has waived the right of objection or appeal. +Institution of appeals +78 An appeal to the Tax Court of Canada under this Act +must be instituted in accordance with the Tax Court of +Canada Act. +Disposition of appeal +79 (1) The Tax Court of Canada may dispose of an ap- +peal from an assessment by +(a) dismissing it; or +(b) allowing it and +(i) vacating the assessment, +(ii) varying the assessment, or +(iii) referring the assessment back to the Minister +for reconsideration and reassessment. +Partial disposition of appeal +(2) If an appeal raises more than one issue, the Tax +Court of Canada may, with the written consent of the +parties to the appeal, dispose of a particular issue by +(a) dismissing the appeal with respect to the particu- +lar issue; or +(b) allowing the appeal with respect to the particular +issue and +(i) varying the assessment, or +(ii) referring the assessment back to the Minister +for reconsideration and reassessment. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 328 +Disposal of remaining issues +(3) If a particular issue has been disposed of under sub- +section (2), the appeal with respect to the remaining is- +sues may continue. +Appeal to Federal Court of Appeal +(4) If the Tax Court of Canada has disposed of a particu- +lar issue under subsection (2), the parties to the appeal +may, in accordance with the provisions of the Tax Court +of Canada Act or the Federal Courts Act, as they relate to +appeals from decisions of the Tax Court of Canada, ap- +peal the disposition to the Federal Court of Appeal as if it +were a final judgment of the Tax Court of Canada. +References to Tax Court of Canada +80 (1) The Minister and a person may agree that a ques- +tion arising under this Act, in respect of any assessment +or proposed assessment of the person, should be deter- +mined by the Tax Court of Canada. +Time during consideration not to count +(2) For the purposes of making an assessment, filing a +notice of objection to an assessment or instituting an ap- +peal from an assessment, the period beginning on the +day on which proceedings are instituted in the Tax Court +of Canada to have a question determined under subsec- +tion (1) and ending on the day on which the question is +finally determined is not to be counted in the computa- +tion of +(a) the seven-year period referred to in subsection +70(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 72; and +(c) the period within which an appeal may be institut- +ed under section 75. +Reference of common questions to Tax Court +81 (1) If the Minister is of the opinion that a question +arising out of one and the same transaction or occur- +rence, or series of transactions or occurrences, is com- +mon to assessments or proposed assessments in respect +of two or more persons, the Minister may apply to the +Tax Court of Canada for a determination of the question. +Contents of application +(2) An application under subsection (1) must set out +(a) the question in respect of which the Minister re- +quests a determination; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 329 +(b) the names of the persons that the Minister seeks to +have bound by the determination; and +(c) the facts and reasons on which the Minister relies +and on which the Minister based or intends to base +the assessments of each person named in the applica- +tion. +Service +(3) A copy of any application under subsection (1) must +be served by the Minister on each person named in the +application and on any other person that, in the opinion +of the Tax Court of Canada, is likely to be affected by the +determination of the question. +Determination of question by Tax Court +(4) If the Tax Court of Canada is satisfied that a determi- +nation of a question set out in an application under sub- +section (1) will affect assessments or proposed assess- +ments in respect of two or more persons that have been +served with a copy of the application, the Tax Court of +Canada may make an order naming the persons in re- +spect of which the question will be determined and may +(a) if none of the persons named in the order has ap- +pealed from such an assessment, proceed to determine +the question in any manner that it considers appropri- +ate; or +(b) if one or more of the persons named in the order +has or have appealed, make any order that it considers +appropriate joining a party or parties to that appeal or +those appeals and proceed to determine the question +in any manner that it considers appropriate. +Determination final and conclusive +(5) Subject to subsection (6), if a question set out in an +application under subsection (1) is determined by the +Tax Court of Canada, the determination is final and con- +clusive for the purposes of any assessments of persons +named in an order by the Court under subsection (4). +Appeal +(6) If a question set out in an application under subsec- +tion (1) is determined by the Tax Court of Canada, the +Minister or any of the persons that have been served with +a copy of the application and that are named in an order +of the Court under subsection (4) may, in accordance +with the provisions of this Act, the Tax Court of Canada +Act or the Federal Courts Act, as they relate to appeals +from decisions of the Tax Court of Canada, appeal from +the determination. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 330 +Parties to appeal +(7) The parties that are bound by a determination under +subsection (4) are parties to any appeal from the deter- +mination. +Time during consideration not to count +(8) For the purposes of making an assessment, filing a +notice of objection to an assessment or instituting an ap- +peal from an assessment, the period referred to in sub- +section (9) must not be counted in the computation of +(a) the seven-year period referred to in subsection +70(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 72; and +(c) the period within which an appeal may be institut- +ed under section 75. +Excluded periods +(9) The period that is not to be counted in the computa- +tion of the periods referred to in paragraphs (8)(a) to (c) +is the period beginning on the day on which a copy of an +application made under this section is served on a person +under subsection (3) and +(a) in the case of a person named in an order of the +Tax Court of Canada under subsection (4), ending on +the day on which the determination becomes final and +conclusive; and +(b) in the case of any other person, ending on the day +on which the person is served with a notice that the +person has not been named in an order of the Tax +Court of Canada under subsection (4). +Payment by the Minister on appeal +82 (1) If the Tax Court of Canada, the Federal Court of +Appeal or the Supreme Court of Canada has, on the dis- +position of an appeal in respect of taxes, interest or a +penalty payable under this Act by a person, referred an +assessment back to the Minister for reconsideration and +reassessment, or varied or vacated an assessment, the +Minister must, without delay, whether or not an appeal +from the decision of the Court has been or may be insti- +tuted, +(a) where the assessment has been referred back to +the Minister, reconsider the assessment and make a +reassessment in accordance with the decision of the +Court unless otherwise directed in writing by the per- +son; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 331 +(b) refund any overpayment resulting from the varia- +tion, vacation or reassessment. +The Minister may repay any tax, interest or penalties or +surrender any security accepted by the Minister for tax, +interest or penalties to that person or any other person +that has filed another objection or instituted another ap- +peal if, having regard to the reasons given on the disposi- +tion of the appeal, the Minister is satisfied that it would +be just and equitable to do so, but for greater certainty, +the Minister may, in accordance with the provisions of +this Act, the Tax Court of Canada Act, the Federal +Courts Act or the Supreme Court Act as they relate to ap- +peals from decisions of the Tax Court of Canada or the +Federal Court of Appeal, appeal from the decision of the +Court despite any variation or vacation of any assessment +by the Court or any reassessment made by the Minister +under paragraph (a). +Interest on refund +(2) If a refund is made under subsection (1) in respect of +an assessment for a particular calendar year, interest at +the rate prescribed by regulation must be paid for the pe- +riod beginning on the day that is the later of July 30 of +the following calendar year and the day on which the +overpayment referred to in that subsection was paid and +ending on the day on which the refund is paid. +DIVISION L +Penalties +Failure to register when required +83 A taxpayer that does not apply to register as and +when required under section 41 is liable to a penalty +of $20,000 for each of +(a) the calendar year in which it was required to apply +to register; +(b) the calendar year in which it registers (or is regis- +tered under section 44), if the year is different from +the year referred to in paragraph (a); and +(c) the calendar years, if any, between the years re- +ferred to in paragraphs (a) and (b). +Failure to file return when required +84 (1) A taxpayer that fails to file a return in respect of a +calendar year as and when required under section 45 is li- +able to a penalty equal to the total of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 332 +(a) an amount equal to 5% of the taxpayer’s tax +payable under this Act in respect of the year that was +unpaid on the day on which the return was required to +be filed, and +(b) the amount obtained when 1% of that unpaid tax +is multiplied by the number of complete months, not +exceeding 12, beginning on the day on which the re- +turn was required to be filed and ending on the day on +which the return is filed. +Repeated failure to file — conditions +(2) Subsection (3) applies to a taxpayer in respect of a +calendar year, if the taxpayer +(a) fails to file a return in respect of the year as and +when required by section 45; +(b) fails to comply with a demand sent under section +48 for a return in respect of the year; and +(c) was, before the day on which the return referred to +in paragraph (a) was required to be filed, liable to a +penalty under subsection (1) for a return in respect of +any of the three preceding calendar years. +Repeated failure to file — penalty +(3) If subsection (2) applies to a taxpayer in respect of a +calendar year, the taxpayer is liable to a penalty equal to +the total of +(a) an amount equal to 10% of the taxpayer’s tax +payable under this Act in respect of the year that was +unpaid on the day on which the return was required to +be filed, and +(b) the amount obtained when 2% of that unpaid tax +is multiplied by the number of complete months, not +exceeding 20, beginning on the day on which the re- +turn was required to be filed and ending on the day on +which the return is filed. +False statements or omissions +(4) A person who knowingly, or under circumstances +amounting to gross negligence, makes or participates in, +assents to, or acquiesces in the making of, a false state- +ment or omission in a return, application, form, certifi- +cate, statement, document, invoice, record or answer +(each of which is in this subsection referred to as a “re- +turn”) is liable to a penalty equal to the greater of $5,000 +and 25% of the total of +(a) if the false statement or omission is relevant to the +determination of an amount payable under this Act by +the person, the amount, if any, by which +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 333 +(i) the amount that is payable +exceeds +(ii) the amount that would be payable if it were de- +termined on the basis of the information provided +in the return, and +(b) if the false statement or omission is relevant to the +determination of a refund or any other payment that +may be obtained under this Act, the amount, if any, by +which +(i) the amount that would be the refund or other +payment that would be payable if it were deter- +mined on the basis of the information provided in +the return +exceeds +(ii) the amount of the refund or other payment that +is payable to the person. +Failure to provide information +85 A person that fails to provide any information or +record as and when required under this Act, or as pre- +scribed by regulation, is liable to a penalty of $2,500 for +each such failure, in addition to any other penalty under +this Act. However, the person is not liable in the case of +any information or record required in respect of another +person under subsection 66(1) or section 104 if a reason- +able effort was made by the person to obtain the informa- +tion or record. +Unreasonable appeal +86 If the Tax Court of Canada disposes of an appeal by a +person in respect of an amount payable under this Act or +if such an appeal has been discontinued or dismissed +without trial, the Court may, on the application of the +Minister and whether or not the Court awards costs, or- +der the person to pay to the Receiver General for Canada +an amount not exceeding 10% of any part of the amount +that was in controversy in respect of which the Court de- +termines that there were no reasonable grounds for the +appeal, if in the opinion of the Court one of the main pur- +poses for instituting or maintaining any part of the ap- +peal was to defer the payment of any amount payable un- +der this Act. +Definitions +87 (1) The following definitions apply in this section. +planning activity includes +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 334 +(a) organizing or creating, or assisting in the organiza- +tion or creation of, an arrangement, an entity, a plan +or a scheme; and +(b) participating, directly or indirectly, in the selling +of an interest in, or the promotion of, an arrangement, +an entity, a plan, a property or a scheme. (activité de +planification) +section 52 avoidance planning by a transferor or a +transferee, means planning activity in respect of a trans- +action or series of transactions +(a) that is, or is part of, a section 52 avoidance trans- +action; and +(b) for which one of the purposes of the transaction or +series of transactions is to reduce +(i) a transferee’s joint and several, or solidary, lia- +bility for tax owing under this Act by the transferor, +or +(ii) the transferor’s or transferee’s ability to pay any +amount that is or that may become owing under +this Act. (planification d’évitement en vertu de +l’article 52) +section 52 avoidance transaction means a transaction +or series of transactions in respect of which +(a) the conditions set out in paragraph 52(7)(a) or (b) +are met; or +(b) if subsection 52(7) applied to the transaction or se- +ries of transactions, the amount determined under +subparagraph 52(7)(c)(ii) would exceed the amount +determined under subparagraph 52(7)(c)(i). (opéra- +tion d’évitement en vertu de l’article 52) +transferee refers to “transferee” as used in subsections +52(2) and (7). (bénéficiaire du transfert) +transferor refers to “transferor” as used in subsections +52(2) and (7). (auteur du transfert) +Section 52 avoidance penalty +(2) Every transferor or transferee that engages in, partic- +ipates in, assents to or acquiesces in planning activity +that the transferor or transferee, as the case may be, +knows is section 52 avoidance planning, or would +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 335 +reasonably be expected to know is section 52 avoidance +planning, but for circumstances amounting to gross neg- +ligence, is liable to a penalty that is the lesser of +(a) 50% of the amount payable under this Act (deter- +mined without reference to this subsection), the joint +and several, or solidary liability for which was sought +to be avoided through the planning, and +(b) $100,000. +General penalty +88 A person that fails to comply with any provision of +this Act, or the regulations made under this Act, for +which no other penalty is specified in this Act is liable to +a penalty of $2,500. +Payment of penalties +89 A person that is required to pay a penalty under this +Act must pay it, +(a) in the case of a penalty payable under section 83, +on the day on which the taxpayer was required to ap- +ply to register; +(b) in the case of a penalty payable under section 84, +on the day on which the taxpayer was required to file +the return; and +(c) in any other case, on the day on which the notice +of original assessment of the penalty was sent. +Waiving or cancelling penalties +90 (1) The Minister may, on or before the day that is 10 +calendar years after the end of a calendar year in which a +penalty became payable under this Act by a person, or on +application by the person on or before that day, waive or +cancel all or any portion of that penalty, and may despite +subsection 70(1), make any assessment of the penalty +payable by the person that is necessary to take into ac- +count the waiver or cancellation of the penalty. +Refund of amount waived or cancelled +(2) If a person has paid an amount of penalty and the +Minister waives or cancels any portion of that amount +under subsection (1), the Minister must refund the por- +tion of the amount and pay interest on it at the rate pre- +scribed by regulation beginning on the day that is 30 days +after the day on which the Minister received an applica- +tion in a manner satisfactory to the Minister to apply that +subsection (or, if there is no such application, on the day +on which the Minister waives or cancels the portion of +the amount) and ending on the day on which the portion +of the amount is paid as a refund or applied against +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 336 +another amount owed by the person to His Majesty in +right of Canada. +DIVISION M +Offences and Punishment +Failure to file or comply +91 (1) A person that fails to file a return as and when re- +quired under this Act or that fails to comply with an obli- +gation under subsection 65(6) or (8) or section 66, or an +order made under section 97, is guilty of an offence and, +in addition to any penalty otherwise provided under this +Act, is liable on summary conviction to a fine of not less +than $2,000 and not more than $40,000. +Saving +(2) A person that is convicted of an offence under sub- +section (1) for a failure to comply with a provision of this +Act is not liable to a penalty imposed under this Act for +the same failure, unless a notice of assessment for the +penalty was issued before the information or complaint +giving rise to the conviction was laid or made. +Offences for false or deceptive statement +92 (1) A person commits an offence that +(a) makes, or participates in, assents to or acquiesces +in the making of, a false or deceptive statement in a +return, application, form, certificate, statement, docu- +ment, invoice, record or answer filed or made under +this Act; +(b) for the purposes of evading payment of any +amount payable under this Act, or obtaining a refund +or other payment payable under this Act to which the +person is not entitled, +(i) destroys, alters, mutilates, conceals or otherwise +disposes of any records of a person, or +(ii) makes, or assents to or acquiesces in the mak- +ing of, a false or deceptive entry, or omits, or as- +sents to or acquiesces in the omission, to enter a +material particular in the records of a person; +(c) intentionally, in any manner, evades or attempts +to evade compliance with this Act or payment of an +amount payable under this Act; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 337 +(d) intentionally, in any manner, obtains or attempts +to obtain a refund or other payment payable under +this Act to which the person is not entitled; or +(e) conspires with any person to commit an offence +described in any of paragraphs (a) to (d). +Punishment +(2) A person that commits an offence under subsection +(1) is guilty of an offence punishable on summary convic- +tion and, in addition to any penalty otherwise provided +under this Act, is liable to a fine of not less than 50% and +not more than 200% of the amount payable that was +sought to be evaded, or of the refund or other payment +sought, or, if the amount that was sought to be evaded +cannot be ascertained, a fine of not less than $2,000 and +not more than $40,000. +Prosecution on indictment +(3) A person that is charged with an offence described in +subsection (1) may, at the election of Attorney General of +Canada, be prosecuted on indictment and, if convicted, +is, in addition to any penalty otherwise provided for un- +der this Act, liable to a fine of not less than 100% and not +more than 200% of the amount payable that was sought +to be evaded, or of the refund or other payment sought, +or, if the amount that was sought to be evaded cannot be +ascertained, a fine of not less than $5,000 and not more +than $100,000. +Penalty on conviction +(4) A person that is convicted of an offence under sub- +section (1) is not liable to a penalty imposed under this +Act for the same evasion or attempt unless a notice of as- +sessment for that penalty was issued before the informa- +tion or complaint giving rise to the conviction was laid or +made. +Stay of appeal +(5) If, in any appeal under this Act, substantially the +same facts are at issue as those that are at issue in a pros- +ecution under this section, the Minister may file a stay of +proceedings with the Tax Court of Canada and, on that +filing, the proceedings before the Tax Court of Canada +are stayed pending a final determination of the outcome +of the prosecution. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 338 +Failure to pay tax +93 A person that intentionally fails to pay tax as and +when required under this Act is guilty of an offence pun- +ishable on summary conviction and, in addition to any +penalty or interest otherwise provided for under this Act, +is liable to a fine not exceeding 20% of the amount of the +tax that should have been paid. +Offence — confidential information +94 (1) A person is guilty of an offence and liable on +summary conviction to a fine not exceeding $5,000 if the +person +(a) contravenes subsection 108(2); or +(b) knowingly contravenes an order made under sub- +section 108(7). +Offence — confidential information +(2) A person to whom confidential information has been +provided for a particular purpose under subsection +108(6) and that for any other purpose knowingly uses, +provides to any person, allows the provision to any per- +son of, or allows any person access to, that information is +guilty of an offence and is liable on summary conviction +to a fine not exceeding $5,000. +Definition of confidential information +(3) In subsection (2), confidential information has the +same meaning as in subsection 108(1). +General offence +95 A person that fails to comply with any provision of +this Act, or the regulations made under this Act, for +which no other offence is specified in this Act is guilty of +an offence punishable on summary conviction and is li- +able to a fine of not more than $100,000. +Defence of due diligence +96 No person is to be convicted of an offence under sec- +tion 91 or 95 of this Act if the person establishes that they +exercised all due diligence to prevent the commission of +the offence. +Compliance orders +97 If a person is convicted by a court of an offence for a +failure to comply with a provision of this Act, the court +may make any order that it deems appropriate to enforce +compliance with the provision. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 339 +Officers of corporations, etc. +98 If a person other than an individual commits an of- +fence under this Act, every officer, director or representa- +tive of the person who directed, authorized, assented to, +acquiesced in, or participated in, the commission of the +offence is a party to and is guilty of the offence and is li- +able on conviction to the punishment provided for the of- +fence, whether or not the person has been prosecuted or +convicted. +Power to decrease punishment +99 Despite the Criminal Code or any other law, the court +does not have the power to impose less than the mini- +mum fine fixed under this Act in any prosecution or pro- +ceeding under this Act. +Information or complaint +100 (1) An information or complaint under this Act may +be laid or made by any official of the Agency, by a mem- +ber of the Royal Canadian Mounted Police or by any per- +son authorized to do so by the Minister and, if an infor- +mation or complaint purports to have been laid or made +under this Act, it is deemed to have been laid or made by +a person so authorized by the Minister and is not to be +called in question for lack of authority of the informant +or complainant, except by the Minister or a person acting +for the Minister or for His Majesty in right of Canada. +Two or more offences +(2) An information or complaint in respect of an offence +under this Act may be for one or more offences, and no +information, complaint, warrant, conviction or other pro- +ceeding in a prosecution under this Act is objectionable +or insufficient by reason of the fact that it relates to two +or more offences. +Territorial jurisdiction +(3) An information or complaint in respect of an offence +under this Act may be heard, tried or determined by any +court having territorial jurisdiction where the accused is +resident, carrying on a commercial activity, found, appre- +hended or in custody, even if the matter of the informa- +tion or complaint did not arise within that territorial ju- +risdiction. +Limitation of prosecutions +(4) No proceeding by way of summary conviction in re- +spect of an offence under this Act may be instituted more +than eight years after the day on which the subject matter +of the proceeding arose, unless the prosecutor and the +defendant agree that it may be instituted after the eight +years. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 340 +DIVISION N +Inspections +Authorized person +101 (1) A person authorized by the Minister (in this sec- +tion referred to as an “authorized person”) to do so may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act, inspect, audit or +examine the records, processes, property or premises of a +particular person that may be relevant in determining the +obligations of the particular person, or any other person, +under this Act and whether the particular person, or any +such other person, is in compliance with this Act. +Powers of authorized person +(2) Subject to subsection (3), an authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act +(a) enter any place in which the authorized person +reasonably believes that the particular person keeps or +should keep records, carries on any activity to which +this Act applies or does anything in relation to that ac- +tivity; +(b) require any individual to give the authorized per- +son all reasonable assistance, to answer all proper +questions relating to the administration or enforce- +ment of this Act and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Act. +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, an authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +Warrant to enter dwelling-house +(4) A judge may on ex parte application by the Minister, +issue a warrant authorizing a person to enter a dwelling- +house subject to the conditions specified in the warrant if +the judge is satisfied by information on oath that +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 341 +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +(b) entry into the dwelling-house is necessary for any +purpose related to the administration or enforcement +of this Act; and +(c) entry into the dwelling-house has been, or there +are reasonable grounds to believe that entry will be, +refused. +Orders if entry refused +(5) If a judge is not satisfied that entry into a dwelling- +house is necessary for any purpose related to the admin- +istration or enforcement of this Act, the judge may, to the +extent that access was or may be expected to be refused +and that a record or property is or may be expected to be +kept in the dwelling-house, +(a) order the occupant of the dwelling-house to pro- +vide a person with reasonable access to any record or +property that is or should be kept in the dwelling- +house; and +(b) make any other order that is appropriate in the +circumstances to carry out the purposes of this Act. +Definition of dwelling-house +(6) In this section, dwelling-house means the whole or +any part of a building or structure that is kept or occu- +pied as a permanent or temporary residence, and in- +cludes +(a) a building within the curtilage of a dwelling-house +that is connected to it by a doorway or by a covered +and enclosed passageway; and +(b) a unit that is designed to be mobile and to be used +as a permanent or temporary residence and that is be- +ing used as such a residence. +Compliance order +102 (1) On application by the Minister, a judge may, de- +spite section 97, order a person to provide any access, as- +sistance, information or record sought by the Minister +under section 66 or 101 if the judge is satisfied that the +person was required under section 66 or 101 to provide +the access, assistance, information or record and did not +do so. +Notice required +(2) An application under subsection (1) must not be +heard before the end of five clear days after the day on +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 342 +which the notice of application is served on the person +against which the order is sought. +Judge may impose conditions +(3) A judge who makes an order under subsection (1) +may impose any conditions in respect of the order that +the judge considers appropriate. +Contempt of court +(4) If a person fails or refuses to comply with an order +under subsection (1), a judge may find the person in con- +tempt of court and the person is subject to the processes +and the punishments of the court to which the judge is +appointed. +Appeal +(5) An order by a judge under subsection (1) may be ap- +pealed to a court having appellate jurisdiction over deci- +sions of the court to which the judge is appointed. An ap- +peal does not suspend the execution of the order unless it +is so ordered by a judge of the court to which the appeal +is made. +Time period not to count +(6) If an application is commenced by the Minister under +subsection (1) to order a person to provide any access, +assistance, information, or record, the period between +the day on which the person files a notice of appearance, +or otherwise opposes the application, and the day on +which the application is finally disposed of is not to be +counted in the computation of the period within which, +under subsection 70(1), an assessment may be made. +Search warrants +103 (1) A judge may, on ex parte application by the +Minister, issue a warrant authorizing any person named +in the warrant to enter and search any building, recepta- +cle or place for any record or thing that may afford evi- +dence of the commission of an offence under this Act and +to seize the record or thing and, as soon as is practicable, +bring it before, or make a report in respect of it to, the +judge or, if that judge is unable to act, another judge of +the same court, to be dealt with by the judge in accor- +dance with this section. +Evidence on oath +(2) An application under subsection (1) must be support- +ed by information on oath establishing the facts on which +the application is based. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 343 +Issue of warrants +(3) A judge may issue a warrant under subsection (1) if +the judge is satisfied that there are reasonable grounds to +believe that +(a) an offence under this Act has been committed; +(b) a record or thing that may afford evidence of the +commission of the offence is likely to be found; and +(c) the building, receptacle or place specified in the +application is likely to contain a record or thing re- +ferred to in paragraph (b). +Contents of warrant +(4) A warrant issued under subsection (1) must refer to +the offence for which it is issued, identify the building, +receptacle or place to be searched and the person that is +alleged to have committed the offence, and it must be +reasonably specific as to any record or thing to be +searched for and seized. +Seizure +(5) Any person that executes a warrant issued under sub- +section (1) may seize, in addition to the record or thing +referred to in that subsection, any other record or thing +that the person believes on reasonable grounds affords +evidence of the commission of an offence under this Act +and must, as soon as is practicable, bring the record or +thing before, or make a report in respect of the record or +thing to, the judge that issued the warrant or, if that +judge is unable to act, another judge of the same court, to +be dealt with by the judge in accordance with this sec- +tion. +Retention +(6) Subject to subsection (7), if any record or thing seized +under subsection (1) or (5) is brought before a judge or a +report in respect of the record or thing is made to a +judge, the judge must, unless the Minister waives reten- +tion, order that the record or thing be retained by the +Minister and the Minister must take reasonable care to +ensure that the record or thing is preserved until the con- +clusion of any investigation into the offence in relation to +which it was seized or until it is required to be produced +for the purposes of a criminal proceeding. +Return of records or things seized +(7) If any record or thing seized under subsection (1) or +(5) is brought before a judge or a report in respect of the +record or thing is made to a judge, the judge may, on the +judge’s own motion or on application by a person with an +interest in the record or thing on three clear days notice +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 344 +of application to the Deputy Attorney General of Canada, +order that the record or thing be returned to the person +from which the record or thing was seized or to the per- +son that is otherwise legally entitled to the record or +thing, if the judge is satisfied that the record or thing +(a) will not be required for an investigation or a crimi- +nal proceeding; or +(b) was not seized in accordance with the warrant or +this section. +Access and copies +(8) A person from which any record or thing is seized un- +der this section is entitled, at all reasonable times and +subject to any reasonable conditions that may be im- +posed by the Minister, to inspect the record or thing and, +in the case of a document, to obtain one copy of the +record at the expense of the Minister. +Definition of foreign-based information or record +104 (1) For the purposes of this section, foreign-based +information or record means any information or record +that is available or located outside Canada and that may +be relevant to the administration or enforcement of this +Act. +Requirement to provide foreign-based information +(2) Despite any other provision of this Act, the Minister +may, by notice served personally, sent by confirmed de- +livery service or sent electronically, require a person resi- +dent in Canada or a non-resident person that carries on +business in Canada to provide any foreign-based infor- +mation or record. +Content of notice +(3) A notice referred to in subsection (2) must set out +(a) a reasonable period of not less than 90 days for the +provision of the information or record; +(b) a description of the information or record being +sought; and +(c) the consequences under subsection (8) to the per- +son of the failure to provide the information or record +being sought within the period set out in the notice. +Review by judge +(4) If a person is served or sent a notice of a requirement +under subsection (2), the person may, within 90 days af- +ter the day on which the notice was served or sent, apply +to a judge for a review of the requirement. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 345 +Powers on review +(5) On hearing an application under subsection (4) in re- +spect of a requirement, a judge may +(a) confirm the requirement; +(b) vary the requirement if the judge is satisfied that it +is appropriate to do so in the circumstances; or +(c) set aside the requirement if the judge is satisfied +that it is unreasonable. +Related person +(6) For the purposes of subsection (5), a requirement to +provide information or a record is not to be considered +unreasonable because the information or record is under +the control of, or available to, a non-resident person that +is not controlled by the person on which the notice of the +requirement under subsection (2) is served, or to which +that notice is sent, if that person is related to the non-res- +ident person. +Time during consideration not to count +(7) The period between the day on which an application +for review of a requirement is made under subsection (4) +and the day on which the review is decided is not to be +counted in the computation of +(a) the period set out in the notice of the requirement; +and +(b) the period within which an assessment may be +made under section 70. +Consequence of failure +(8) If a person fails to comply substantially with a notice +served or sent under subsection (2) and if the require- +ment is not set aside under subsection (5), any court hav- +ing jurisdiction in a civil proceeding relating to the ad- +ministration or enforcement of this Act must, on motion +of the Minister, prohibit the introduction by that person +(or by another constituent entity of a consolidated group +of which the person is, at any time between the time the +notice was served or sent under subsection (2) and the +time the motion is heard, a constituent entity) of any for- +eign-based information or record covered by that notice. +Inquiry +105 (1) The Minister may, for any purpose related to +the administration or enforcement of this Act, authorize +any person, whether or not the person is an official of the +Agency, to make any inquiry that the Minister may deem +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 346 +necessary with reference to anything relating to the ad- +ministration or enforcement of this Act. +Appointment of hearing officer +(2) If the Minister, under subsection (1), authorizes a +person to make an inquiry, the Minister must, without +delay, apply to the Tax Court of Canada for an order ap- +pointing a hearing officer before whom the inquiry will +be held. +Powers of hearing officer +(3) For the purposes of an inquiry authorized under sub- +section (1), a hearing officer appointed under subsection +(2) in relation to the inquiry has all the powers conferred +on a commissioner by sections 4 and 5 of the Inquiries +Act and that may be conferred on a commissioner under +section 11 of that Act. +When powers to be exercised +(4) A hearing officer appointed under subsection (2) in +relation to an inquiry must exercise the powers conferred +on a commissioner by section 4 of the Inquiries Act in re- +lation to any persons that the person authorized to make +the inquiry considers appropriate for the conduct of the +inquiry. However, the hearing officer is not to exercise +the power to punish any person unless, on application by +the hearing officer, a judge, including a judge of a county +court, certifies that the power may be exercised in the +matter disclosed in the application and the hearing offi- +cer has given to the person in respect of whom the power +is proposed to be exercised 24 hours notice of the hearing +of the application, or any shorter notice that the judge +considers reasonable. +Rights of witnesses +(5) Any person that gives evidence in an inquiry autho- +rized under subsection (1) is entitled to be represented by +counsel and, on request made by the person to the Minis- +ter, to receive a transcript of that evidence. +Rights of person investigated +(6) Any person whose affairs are investigated in the +course of an inquiry authorized under subsection (1) is +entitled to be present and to be represented by counsel +throughout the inquiry unless the hearing officer ap- +pointed under subsection (2), on application by the Min- +ister or a person giving evidence, orders otherwise in re- +lation to all or any part of the inquiry on the ground that +the presence of the person and the person’s counsel, or +either of them, would be prejudicial to the effective con- +duct of the inquiry. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 347 +Copies +106 If any record is seized, inspected, audited, examined +or provided under any of sections 66, 101 to 103 and 105, +the person by whom it is seized, inspected, audited or ex- +amined or to whom it is provided or any official of the +Agency may make or cause to be made one or more +copies of it and, in the case of an electronic record, make +or cause to be made a print-out of the electronic record, +and any copy or print-out of the record purporting to be +certified by the Minister or an authorized person to be a +copy or print-out made under this section is evidence of +the nature and content of the original record and has the +same probative force as the original record would have if +it were proven in the ordinary way. +Compliance +107 A person must, unless the person is unable to do so, +do everything the person is required to do under any of +sections 66, 101 to 104 and 106 and no person is to, physi- +cally or otherwise, do or attempt to do any of the follow- +ing: +(a) interfere with, hinder or molest any official doing +anything the official is authorized to do under this Act; +and +(b) prevent any official from doing anything the offi- +cial is authorized to do under this Act. +DIVISION O +Confidentiality of Information +Definitions +108 (1) The following definitions apply in this section. +authorized person means a person who is engaged or +employed, or who was formerly engaged or employed, by +or on behalf of His Majesty in right of Canada to assist in +carrying out the provisions of this Act. (personne auto- +risée) +confidential information means information of any +kind and in any form that relates to one or more persons +and that is +(a) obtained by or on behalf of the Minister for the +purposes of this Act; or +(b) prepared from information referred to in para- +graph (a). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 348 +It does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates. (renseignement confidentiel) +court of appeal has the same meaning as in section 2 of +the Criminal Code. (cour d’appel) +Provision of confidential information +(2) Except as authorized under this section, an official +must not knowingly +(a) provide, or allow to be provided, to any person any +confidential information; +(b) allow any person to have access to any confidential +information; or +(c) use any confidential information other than in the +course of the administration or enforcement of this +Act. +Confidential information evidence not compellable +(3) Despite any other Act of Parliament or other law, no +official is required, in connection with any legal proceed- +ings, to give or produce evidence relating to any confi- +dential information. +Communications — proceedings +(4) Subsections (2) and (3) do not apply in respect of +(a) criminal proceedings, by way of either indictment +or summary conviction, that have been commenced by +the laying of an information or the preferring of an in- +dictment under an Act of Parliament; +(b) any legal proceedings relating to the administra- +tion or enforcement of this Act, the Canada Pension +Plan, the Employment Insurance Act or any other Act +of Parliament or law of a province that provides for +the payment of a tax or duty, before a court of record, +including a court of record in a jurisdiction outside +Canada; or +(c) any legal proceedings under an international +agreement relating to trade before +(i) a court of record, including a court of record in a +jurisdiction outside Canada, +(ii) an international organization, or +(iii) a dispute settlement panel or an appellate body +created under an international agreement relating +to trade. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 349 +Authorized provision of confidential information +(5) The Minister may provide appropriate persons with +any confidential information that may reasonably be re- +garded as necessary solely for a purpose relating to the +life, health or safety of an individual. +Disclosure of confidential information +(6) An official may +(a) provide to a person any confidential information +that may reasonably be regarded as necessary for the +purpose of +(i) the administration or enforcement of this Act, +solely for that purpose, or +(ii) determining any liability or obligation of the +person or any refund or other payment to which the +person is or may become entitled under this Act; +(b) provide, allow to be provided, or allow inspection +of or access to any confidential information to or by +(i) any person, or any person within a class of per- +sons, that the Minister may authorize, subject to +any conditions that the Minister may specify, or +(ii) any person otherwise legally entitled to the in- +formation because of an Act of Parliament, solely +for the purposes for which that person is entitled to +the information; +(c) provide confidential information +(i) to an official of the Department of Finance solely +for the purposes of the administration of a federal- +provincial agreement made under the Federal- +Provincial Fiscal Arrangements Act, +(ii) to an official solely for the purpose of the for- +mulation, evaluation or implementation of a fiscal +or trade policy or for the purposes of the adminis- +tration or enforcement of any Act of Parliament or +law of a province that provides for the imposition +or collection of a tax or duty or an international +agreement relating to trade, +(iii) to an official solely for the purposes of the ne- +gotiation or implementation of an international +agreement relating to trade, a tax treaty or an +agreement for the exchange of information for tax +purposes, +(iv) to an official as to the name, address, occupa- +tion, size or type of business of a person, solely for +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 350 +the purposes of enabling that department or agency +to obtain statistical data for research and analysis, +(v) to an official solely for the purposes of setting +off, against any sum of money that may be payable +by His Majesty in right of Canada, a debt due to +(A) His Majesty in right of Canada, or +(B) His Majesty in right of a province on account +of taxes payable to the province if an agreement +exists between Canada and the province under +which Canada is authorized to collect taxes on +behalf of the province, or +(vi) to an official solely for the purposes of section +7.1 of the Federal-Provincial Fiscal Arrangements +Act; +(d) provide confidential information to an official or +any person employed by or representing the govern- +ment of a foreign state, an international organization +established by the governments of states, a community +of states, or an institution of any such government or +organization, in accordance with an international con- +vention, agreement or other written arrangement re- +lating to trade between the Government of Canada or +an institution of the Government of Canada and the +government of the foreign state, the organization, the +community or the institution, solely for the purposes +set out in that arrangement; +(e) provide confidential information, or allow the in- +spection of or access to confidential information, sole- +ly for the purposes of a provision contained in a listed +international agreement or in a tax treaty (as those +terms are defined in subsection 248(1) of the Income +Tax Act); +(f) provide confidential information solely for the pur- +poses of sections 23 to 25 of the Financial Administra- +tion Act; +(g) use confidential information to compile informa- +tion in a form that does not directly or indirectly re- +veal the identity of the person to whom the informa- +tion relates; +(h) use, or provide to any person, confidential infor- +mation solely for a purpose relating to the supervision, +evaluation or discipline of an authorized person by His +Majesty in right of Canada in respect of a period dur- +ing which the authorized person was employed by or +engaged by or on behalf of His Majesty in right of +Canada to assist in the administration or enforcement +of this Act, to the extent that the information is rele- +vant for that purpose; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 351 +(i) provide access to records of confidential informa- +tion to the Librarian and Archivist of Canada or a per- +son acting on behalf of or under the direction of the +Librarian and Archivist, solely for the purposes of sec- +tion 12 of the Library and Archives of Canada Act, +and transfer such records to the care and control of +such persons solely for the purposes of section 13 of +that Act; +(j) use confidential information relating to a person to +provide information to that person; +(k) provide confidential information to a police offi- +cer, as defined in subsection 462.48(17) of the Crimi- +nal Code, solely for the purpose of investigating +whether an offence has been committed under the +Criminal Code, or the laying of an information or the +preferring of an indictment, if +(i) that information can reasonably be regarded as +being relevant for the purpose of ascertaining the +circumstances in which an offence under the Crimi- +nal Code may have been committed, or the identity +of the person or persons who may have committed +an offence, with respect to an official, or with re- +spect to any person related to that official, +(ii) the official was or is engaged in the administra- +tion or enforcement of this Act, and +(iii) the offence can reasonably be considered to be +related to that administration or enforcement; and +(l) provide information to a law enforcement officer of +an appropriate police organization in the circum- +stances described in subsection 211(6.4) of the Excise +Act, 2001. +Measures to prevent unauthorized use or disclosure +(7) The person presiding at a legal proceeding relating to +the supervision, evaluation or discipline of an authorized +person may order any measures that are necessary to en- +sure that confidential information is not used or provided +to any person for any purpose not relating to that pro- +ceeding, including +(a) holding a hearing in camera; +(b) banning the publication of the information; +(c) concealing the identity of the person to whom the +information relates; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 352 +(d) sealing the records of the proceeding. +Disclosure to person or on consent +(8) An official may provide confidential information re- +lating to a person +(a) to that person; and +(b) with the consent of that person, to any other per- +son. +Appeal from order or direction +(9) An order or direction that is made in the course of or +in connection with any legal proceedings and that re- +quires an official to give or produce evidence relating to +any confidential information may, by notice served on all +interested parties, be appealed without delay by the Min- +ister or by the person against whom the order or direc- +tion is made to +(a) the court of appeal of the province in which the or- +der or direction is made, in the case of an order or di- +rection made by a court or other tribunal established +under the laws of the province, whether or not that +court or tribunal is exercising a jurisdiction conferred +by the laws of Canada; or +(b) the Federal Court of Appeal, in the case of an or- +der or direction made by a court or other tribunal es- +tablished under the laws of Canada. +Disposition of appeal +(10) The court to which an appeal is taken under subsec- +tion (9) may allow the appeal and quash the order or di- +rection appealed from or dismiss the appeal, and the +rules of practice and procedure from time to time govern- +ing appeals to the courts apply, with such modifications +as the circumstances require, to an appeal instituted un- +der that subsection. +Stay +(11) An appeal instituted under subsection (9) stays the +operation of the order or direction appealed from until +judgment is pronounced. +DIVISION P +Collection +Definitions +109 (1) The following definitions apply in this section. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 353 +action means an action to collect a tax debt of a person +and includes a proceeding in a court and anything done +by the Minister under any of sections 112 to 117. (action) +legal representative of a person means a trustee in +bankruptcy, an assignee, a liquidator, a curator, a receiv- +er of any kind, a trustee, an heir, an administrator, an ex- +ecutor, a liquidator of a succession, a committee, or any +other similar person, administering, winding up, control- +ling or otherwise dealing in a representative or fiduciary +capacity with any property, business, commercial activity +or estate or succession that belongs or belonged to, or +that is or was held for the benefit of, the person or the +person’s estate or succession. (représentant légal) +tax debt means any amount payable by a person under +this Act. (dette fiscale) +Debts to His Majesty +(2) A tax debt is a debt due to His Majesty in right of +Canada and is recoverable as such in the Federal Court or +any other court of competent jurisdiction or in any other +manner provided under this Act. +Court proceedings +(3) The Minister may not commence a proceeding in a +court to collect a tax debt of a person in respect of an +amount that may be assessed under this Act unless when +the proceeding is commenced the person has been as- +sessed for that amount. +No actions after limitation period +(4) The Minister may not commence an action to collect +a tax debt after the end of the limitation period for the +collection of the tax debt. +Limitation period +(5) The limitation period for the collection of a tax debt +of a person +(a) begins +(i) if a notice of assessment in respect of the tax +debt, or a notice referred to in subsection 118(1) in +respect of the tax debt, is sent to or served on the +person, on the day that is 90 days after the day on +which the last one of those notices is sent or served, +and +(ii) if no notice referred to in subparagraph (i) in +respect of the tax debt was sent or served, on the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 354 +earliest day on which the Minister can commence +an action to collect that tax debt, and +(b) ends, subject to subsection (9), on the day that is +10 years after the day on which it begins. +Limitation period restarted +(6) The limitation period referred to in subsection (5) for +the collection of a tax debt of a person restarts (and ends, +subject to subsection (9), on the day that is 10 years after +the day on which it restarts) on any day, before it would +otherwise end, on which +(a) the person acknowledges the tax debt in accor- +dance with subsection (7); +(b) all or part of the tax debt is reduced by the applica- +tion of a refund under section 61; +(c) the Minister commences an action to collect the +tax debt; or +(d) the Minister assesses, under this Act, another per- +son in respect of the tax debt. +Acknowledgement of tax debts +(7) A person acknowledges a tax debt if the person +(a) promises, in writing, to pay the tax debt; +(b) makes a written acknowledgement of the tax debt, +whether or not a promise to pay can be inferred from +the acknowledgement and whether or not it contains a +refusal to pay; or +(c) makes a payment, including a purported payment +by way of a negotiable instrument that is dishonoured, +on account of the tax debt. +Agent or mandatary or legal representative +(8) For the purposes of this section, an acknowledge- +ment made by a person’s agent or mandatary or legal +representative has the same effect as if it were made by +the person. +Extension of limitation period +(9) In computing the day on which a limitation period +ends, there must be added the number of days on which +one or more of the following is the case: +(a) the Minister has postponed the collection action +against the person under subsection (11) in respect of +the tax debt; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 355 +(b) the Minister has accepted and holds security in +lieu of payment of the tax debt; +(c) if the person was resident in Canada on the appli- +cable day referred to in paragraph (5)(a) in respect of +the tax debt, the person is non-resident; +(d) the Minister may not, because of any of subsec- +tions 110(2) to (5), take any of the actions referred to +in subsection 110(1) in respect of the tax debt; and +(e) an action that the Minister may otherwise take in +respect of the tax debt is restricted or not permitted +under any provision of the Bankruptcy and Insolven- +cy Act, of the Companies’ Creditors Arrangement Act +or of the Farm Debt Mediation Act. +Assessment before collection +(10) The Minister may not take any collection action un- +der sections 112 to 117 in respect of any amount payable +by a person that may be assessed under this Act, other +than interest under section 56, unless the amount has +been or may be assessed. +Postponement of collection +(11) The Minister may, subject to any terms and condi- +tions that the Minister may stipulate, postpone collection +action against a person in respect of all or any part of any +amount assessed that is the subject of a dispute between +the Minister and the person. +Interest on judgments +(12) If a judgment is obtained for any amount payable +under this Act, including by the registration of a certifi- +cate under section 112, the provisions of this Act under +which interest is payable for a failure to pay an amount +apply, with any modifications that the circumstances re- +quire, to the failure to pay the judgment debt and the in- +terest is recoverable in the same manner as the judgment +debt. +Litigation costs +(13) If an amount is payable by a person to His Majesty +in right of Canada because of an order, judgment or +award of a court in respect of the costs of litigation relat- +ing to a matter to which this Act applies, sections 112 to +118 apply to the amount as if it were payable under this +Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 356 +Collection restrictions +110 (1) If a person is liable for the payment of an +amount under this Act, the Minister must not, for the +purpose of collecting the amount, take any of the follow- +ing actions until the end of 90 days after the date of a no- +tice of assessment issued under this Act in respect of the +amount: +(a) commence legal proceedings in a court; +(b) certify the amount under section 112; +(c) require a person to make a payment under subsec- +tion 113(1); +(d) require an institution (within the meaning of sub- +section 113(2)) or a person to make a payment under +subsection 113(2); +(e) require a person to turn over moneys under sub- +section 116(1); and +(f) give a notice, issue a certificate or make a direction +under subsection 117(1). +No action after service of notice of objection +(2) If a person has served a notice of objection under this +Act to an assessment of an amount payable under this +Act, the Minister must not, for the purpose of collecting +the amount in controversy, take any of the actions re- +ferred to in subsection (1) until the end of 90 days after +the date of the notice to the person that the Minister has +confirmed or varied the assessment. +No action after appeal +(3) If a person has appealed to the Tax Court of Canada +from an assessment of an amount payable under this Act, +the Minister must not, for the purpose of collecting the +amount in controversy, take any of the actions referred to +in subsection (1) before the earlier of the day on which a +copy of the decision of the Court is mailed to the person +and the day on which the person discontinues the appeal. +No action pending determination +(4) If a person has agreed under subsection 80(1) that a +question should be determined by the Tax Court of +Canada, or if a person is served with a copy of an applica- +tion made under subsection 81(1) to that Court for the +determination of a question, the Minister must not take +any of the actions referred to in subsection (1) for the +purpose of collecting that part of an amount assessed, the +liability for payment of which could be affected by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 357 +determination of the question, before the day on which +the question is determined by the Court. +Action after judgment +(5) Despite any other provision of this section, if a per- +son has served a notice of objection under this Act to an +assessment or has appealed to the Tax Court of Canada +from an assessment and agrees in writing with the Minis- +ter to delay proceedings on the objection or appeal, as the +case may be, until judgment has been given in another +action before the Tax Court of Canada, the Federal Court +of Appeal or the Supreme Court of Canada in which the +issue is the same, or substantially the same, as that raised +in the objection or appeal of the person, the Minister may +take any of the actions referred to in subsection (1) for +the purpose of collecting the amount assessed, or a part +of it, determined in a manner consistent with the judg- +ment of the Court in the other action at any time after the +Minister notifies the person in writing that the judgment +has been given by the Court in the other action. +Collection of large amounts +(6) Despite subsections (1) to (5), if, at any time, the total +of all amounts that a person has been assessed under this +Act and that remain unpaid exceeds $1,000,000, the Min- +ister may collect up to 50% of the total. +Security +111 (1) The Minister may, if the Minister considers it +advisable, accept security in an amount and a form satis- +factory to the Minister for the payment of any amount +that is or may become payable under this Act. +Surrender of excess security +(2) If a person that has given security, or on whose be- +half security has been given, under this section requests +in writing that the Minister surrender the security or any +part of it, the Minister must surrender the security to the +extent that its value exceeds, at the time the request is re- +ceived by the Minister, the amount that is sought to be +secured. +Additional security +(3) The adequacy of security furnished by or on behalf of +a person under subsection (1) is to be determined by the +Minister, and the Minister may require additional securi- +ty to be given or maintained from time to time by or on +behalf of the person if the Minister determines that the +security that has been given or maintained is no longer +adequate. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 358 +Certificates +112 (1) Any amount payable by a person (in this section +referred to as the “debtor”) under this Act that has not +been paid as and when required under this Act may be +certified by the Minister as an amount payable by the +debtor. +Registration in court +(2) On production to the Federal Court, a certificate +made under subsection (1) in respect of a debtor is to be +registered in the Court and, when so registered, has the +same effect, and all proceedings may be taken on the cer- +tificate as if it were a judgment obtained in the Court +against the debtor for a debt in the amount certified plus +interest on the amount as provided under this Act to the +day of payment and, for the purposes of those proceed- +ings, the certificate is deemed to be a judgment of the +Court against the debtor for a debt due to His Majesty in +right of Canada and enforceable as such. +Costs +(3) All reasonable costs and charges incurred or paid for +the registration in the Federal Court of a certificate made +under subsection (1), or in respect of any proceedings +taken to collect the amount certified, are recoverable in +the same manner as if they had been included in the +amount certified in the certificate when it was registered. +Charge on property +(4) A document issued by the Federal Court that is evi- +dence of a registered certificate in respect of a debtor, a +writ of that Court issued in accordance with the certifi- +cate or any notification of the document or writ (which +document, writ or notification is in this section referred +to as a “memorial”) may be filed, registered or otherwise +recorded for the purpose of creating a charge, lien or pri- +ority on, or a binding interest in, property in a province, +or any interest in, or for civil law any right in, such prop- +erty, held by the debtor, in the same manner as a docu- +ment that is evidence of +(a) a judgment of the superior court of the province +against a person for a debt owing by the person, or +(b) an amount payable or required to be remitted by a +person in the province in respect of a debt owing to +His Majesty in right of the province +may be filed, registered or otherwise recorded in accor- +dance with the law of the province to create a charge, lien +or priority on, or a binding interest in, the property or in- +terest. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 359 +Creation of charge +(5) If a memorial has been filed, registered or otherwise +recorded under subsection (4), +(a) a charge, lien or priority is created on, or a binding +interest is created in, property in the province, or any +interest in, or for civil law any right in, such property, +held by the debtor, or +(b) such property, or interest or right in the property, +is otherwise bound, +in the same manner and to the same extent as if the +memorial were a document that is evidence of a judg- +ment referred to in paragraph (4)(a) or an amount re- +ferred to in paragraph (4)(b), and the charge, lien, priori- +ty or binding interest created is subordinate to any +charge, lien, priority or binding interest in respect of +which all steps necessary to make it effective against oth- +er creditors were taken before the day on which the +memorial was filed, registered or otherwise recorded. +Proceedings in respect of memorial +(6) If a memorial is filed, registered or otherwise record- +ed in a province under subsection (4), proceedings may +be taken in the province in respect of the memorial, in- +cluding proceedings +(a) to enforce payment of the amount evidenced by +the memorial, interest on the amount and all costs and +charges paid or incurred in respect of +(i) the filing, registration or other recording of the +memorial, and +(ii) proceedings taken to collect the amount, +(b) to renew or otherwise prolong the effectiveness of +the filing, registration or other recording of the memo- +rial, +(c) to cancel or withdraw the memorial wholly or in +respect of any of the property, or interests or rights, +affected by the memorial, or +(d) to postpone the effectiveness of the filing, registra- +tion or other recording of the memorial in favour of +any right, charge, lien or priority that has been or is +intended to be filed, registered or otherwise recorded +in respect of any property, or interest or rights, affect- +ed by the memorial, +in the same manner and to the same extent as if the +memorial were a document that is evidence of a judg- +ment referred to in paragraph (4)(a) or an amount re- +ferred to in paragraph (4)(b). However, if in any such +proceeding or as a condition precedent to any such +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 360 +proceeding, any order, consent or ruling is required un- +der the law of the province to be made or given by the su- +perior court of the province or by a judge or official of the +court, a similar order, consent or ruling may be made or +given by the Federal Court or by a judge or official of the +Federal Court and, when so made or given, has the same +effect for the purposes of the proceeding as if it were +made or given by the superior court of the province or by +a judge or official of the court. +Presentation of documents +(7) If +(a) a memorial is presented for filing, registration or +other recording under subsection (4), or a document +relating to the memorial is presented for filing, regis- +tration or other recording for the purpose of any pro- +ceeding referred to in subsection (6), to any official in +the land registry system, personal property or movable +property registry system, or other registry system, of a +province, or +(b) access is sought to any person, place or thing in a +province to make the filing, registration or other +recording, +the memorial or document must be accepted for filing, +registration or other recording or the access must be +granted, as the case may be, in the same manner and to +the same extent as if the memorial or document relating +to the memorial were a document that is evidence of a +judgment referred to in paragraph (4)(a) or an amount +referred to in paragraph (4)(b) for the purpose of a simi- +lar proceeding. However, if the memorial or document is +issued by the Federal Court or signed or certified by a +judge or official of the Court, any affidavit, declaration or +other evidence required under the law of the province to +be provided with or to accompany the memorial or docu- +ment in the proceedings is deemed to have been provided +with or to have accompanied the memorial or document +as so required. +Prohibition — sale, etc., without consent +(8) Despite any other law of Canada or law of a province, +a sheriff or other person must not, without the written +consent of the Minister, sell or otherwise dispose of any +property or publish any notice or otherwise advertise in +respect of any sale or other disposition of any property as +a result of any process issued or charge, lien, priority or +binding interest created in any proceeding to collect an +amount certified in a certificate made under subsection +(1), interest on the amount or costs. However, if that con- +sent is subsequently given, any property that would have +been affected by that process, charge, lien, priority or +binding interest if the Minister’s consent had been given +at the time the process was issued or the charge, lien, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 361 +priority or binding interest was created, as the case may +be, is to be bound, seized, attached, charged or otherwise +affected as it would have been if that consent had been +given at the time that process was issued or the charge, +lien, priority or binding interest was created, as the case +may be. +Completion of notices, etc. +(9) If information required to be set out by any sheriff or +other person in a minute, notice or document required to +be completed for any purpose cannot, because of subsec- +tion (8), be so set out without the written consent of the +Minister, the sheriff or other person must complete the +minute, notice or document to the extent possible with- +out that information and, when that consent of the Min- +ister is given, a further minute, notice or document set- +ting out all the information must be completed for the +same purpose, and the sheriff or other person, having +complied with this subsection, is deemed to have com- +plied with the Act, regulation or rule requiring the infor- +mation to be set out in the minute, notice or document. +Application for order +(10) A sheriff or other person who is unable, because of +subsection (8) or (9), to comply with any law or rule of +court is bound by any order made by a judge of the Fed- +eral Court, on an ex parte application by the Minister, for +the purpose of giving effect to the proceeding, charge, +lien, priority or binding interest. +Deemed security +(11) If a charge, lien, priority or binding interest created +under subsection (5) by filing, registering or otherwise +recording a memorial under subsection (4) is registered +in accordance with subsection 87(1) of the Bankruptcy +and Insolvency Act, it is deemed +(a) to be a claim that is secured by a security and that, +subject to subsection 87(2) of that Act, ranks as a se- +cured claim under that Act; and +(b) to also be a claim referred to in paragraph 86(2)(a) +of that Act. +Details in certificates and memorials +(12) Despite any other law of Canada or a province, in +any certificate made under subsection (1) in respect of a +debtor, any memorial that is evidence of a certificate or +any writ or document issued for the purpose of collecting +an amount certified, it is sufficient for all purposes +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 362 +(a) to set out, as the amount payable by the debtor, +the total of amounts payable by the debtor without +setting out the separate amounts making up that total; +and +(b) to refer to the rate of interest to be charged on the +separate amounts making up the amount payable in +general terms as interest at the rate prescribed by reg- +ulation applicable from time to time on amounts +payable to the Receiver General for Canada, without +indicating the specific rates of interest to be charged +on each of the separate amounts or to be charged for +any period. +Garnishment +113 (1) If the Minister has knowledge or suspects that a +person is, or will be within one year, liable to make a pay- +ment to another person that is liable to pay an amount +under this Act (in this section referred to as a “debtor”), +the Minister may, by notice in writing, require the person +to pay without delay, if the money is immediately +payable, and in any other case, as and when the money +becomes payable, the money otherwise payable to the +debtor in whole or in part to the Receiver General for +Canada on account of the debtor’s liability under this Act. +Garnishment of loans or advances +(2) Without limiting the generality of subsection (1), if +the Minister has knowledge or suspects that within 90 +days +(a) a bank, credit union, trust company or other simi- +lar person (in this section referred to as an “institu- +tion”) will loan or advance money to, or make a pay- +ment on behalf of, or make a payment in respect of a +negotiable instrument issued by, a debtor that is in- +debted to the institution and that has granted security +in respect of the indebtedness, or +(b) a person, other than an institution, will loan or ad- +vance money to, or make a payment on behalf of, a +debtor who the Minister knows or suspects +(i) is employed by, or is engaged in providing ser- +vices or property to, that person or was or will be, +within 90 days, so employed or engaged, or +(ii) if that person is a corporation, is not dealing at +arm’s length with that person, +the Minister may, by notice in writing, require the insti- +tution or person, as the case may be, to pay in whole or in +part to the Receiver General for Canada on account of the +debtor’s liability under this Act the money that would +otherwise be so loaned, advanced or paid. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 363 +Effect of receipt +(3) A receipt issued by the Minister for money paid as re- +quired under this section is a good and sufficient dis- +charge of the original liability to the extent of the pay- +ment. +Effect of requirement +(4) If the Minister has, under this section, required a +person to pay to the Receiver General for Canada on ac- +count of a debtor’s liability under this Act money other- +wise payable by the person to the debtor as interest, rent, +remuneration, a dividend, an annuity or another periodic +payment, the requirement applies to all such payments to +be made by the person to the debtor until the liability un- +der this Act is satisfied and the requirement operates to +require payments to the Receiver General for Canada out +of each such payment of any amount that is specified by +the Minister in a notice in writing. +Failure to comply +(5) A person that fails to comply with a requirement un- +der subsection (1) or (4) is liable to pay to His Majesty in +right of Canada an amount equal to the amount that the +person was required under that subsection to pay to the +Receiver General for Canada. +Other failures to comply +(6) An institution or person that fails to comply with a +requirement under subsection (2) with respect to money +to be loaned, advanced or paid is liable to pay to His +Majesty in right of Canada an amount equal to the lesser +of +(a) the total of money so loaned, advanced or paid, +and +(b) the amount that the institution or person was re- +quired under that subsection to pay to the Receiver +General for Canada. +Assessment +(7) The Minister may assess any person for any amount +payable under this section by the person to the Receiver +General for Canada and, if the Minister sends a notice of +assessment, sections 55 and 67 to 82 apply with any mod- +ifications that the circumstances require. +Time limit +(8) An assessment of an amount payable under this sec- +tion by a person to the Receiver General for Canada is +not to be made more than four years after the person +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 364 +receives the notice from the Minister requiring the pay- +ment. +Effect of payment as required +(9) If an amount that would otherwise have been ad- +vanced, loaned or paid to or on behalf of a debtor is paid +by a person to the Receiver General for Canada in accor- +dance with a notice from the Minister issued under this +section, or with an assessment under subsection (7), the +person is deemed for all purposes to have advanced, +loaned or paid the amount to or on behalf of the debtor. +Recovery by deduction or set-off +114 If a person is indebted to His Majesty in right of +Canada under this Act, the Minister may require the re- +tention by way of deduction or set-off of any amount that +the Minister may specify out of any amount that may be +or become payable to that person by His Majesty in right +of Canada. +Acquisition of debtor’s property +115 For the purpose of collecting debts owed by a per- +son to His Majesty in right of Canada under this Act, the +Minister may purchase or otherwise acquire any interest +in, or for civil law any right in, the person’s property that +the Minister is given a right to acquire in legal proceed- +ings or under a court order or that is offered for sale or +redemption and may dispose of any interest or right so +acquired in any manner that the Minister considers rea- +sonable. +Money seized from debtor +116 (1) If the Minister has knowledge or suspects that a +person is holding money that was seized by a police offi- +cer, in the course of administering or enforcing the crimi- +nal law of Canada, from another person that is liable to +pay any amount under this Act (in this section referred to +as the “debtor”) and that is restorable to the debtor, the +Minister may in writing require the person to turn over +the money otherwise restorable to the debtor, in whole or +in part, to the Receiver General for Canada on account of +the debtor’s liability under this Act. +Receipt of Minister +(2) A receipt issued by the Minister for money turned +over as required under this section is a good and suffi- +cient discharge of the requirement to restore the money +to the debtor to the extent of the amount so turned over. +Seizure if failure to pay +117 (1) If a person fails to pay an amount as required +under this Act, the Minister may in writing give 30 days +notice to the person, addressed to their latest known ad- +dress, of the Minister’s intention to direct that the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 365 +person’s goods and chattels, or moveable property, be +seized and disposed of. If the person fails to make the +payment before the expiry of the 30 days, the Minister +may issue a certificate of the failure and direct that the +person’s goods and chattels, or movable property, be +seized. +Disposition +(2) Property that has been seized under subsection (1) +must be kept for 10 days at the expense and risk of the +owner. If the owner does not pay the amount due togeth- +er with all expenses within the 10 days, the Minister may +dispose of the property in a manner that the Minister +considers appropriate in the circumstances. +Proceeds of disposition +(3) Any surplus resulting from a disposition, after deduc- +tion of the amount owing and all expenses, must be paid +or returned to the owner of the property seized. +Exemptions from seizure +(4) Goods and chattels, or moveable property, of any +person in default that would be exempt from seizure un- +der a writ of execution issued by a superior court of the +province in which the seizure is made is exempt from +seizure under this section. +Person leaving Canada +118 (1) If the Minister suspects that a person has left or +is about to leave Canada, the Minister may, before the +day otherwise fixed for payment, by notice to the person +served personally or sent by confirmed delivery service +addressed to their latest known address, demand pay- +ment of any amount for which the person is liable under +this Act or would be so liable if the time for payment had +arrived, and the amount must be paid without delay de- +spite any other provision of this Act. +Seizure +(2) If a person fails to pay an amount required under +subsection (1), the Minister may direct that goods and +chattels, or movable property, of the person be seized, +and subsections 117(2) to (4) apply, with any modifica- +tions that the circumstances require. +Authorization to proceed without delay +119 (1) Despite section 110, if, on ex parte application +by the Minister, a judge is satisfied that there are reason- +able grounds to believe that the collection of all or any +part of an amount assessed in respect of a person would +be jeopardized by a delay in its collection, the judge +must, on any terms that the judge considers reasonable +in the circumstances, authorize the Minister to, without +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 366 +delay, take any of the actions referred to in sections 112 +to 117 in respect of that amount. +Notice of assessment not sent +(2) An authorization under subsection (1) in respect of +an amount assessed in respect of a person may be grant- +ed by a judge even if a notice of assessment in respect of +that amount has not been sent to the person at or before +the time the application is made if the judge is satisfied +that the receipt of the notice of assessment by the person +would likely further jeopardize the collection of the +amount. For the purposes of sections 109, 112, 113, 114, +116 and 117, the amount in respect of which the autho- +rization is granted is deemed to be an amount payable +under this Act. +Affidavits +(3) Statements contained in an affidavit of a person filed +in the context of an application under this section may be +based on belief, in which case the affidavit must include +the grounds for that belief. +Service of authorization and notice of assessment +(4) An authorization granted under this section in re- +spect of a person must be served by the Minister on the +person within 72 hours after it is granted, unless the +judge orders the authorization to be served at some other +time specified in the authorization, and, if a notice of as- +sessment has not been sent to the person at or before the +time of the application, a notice of assessment for the as- +sessed period must be served on the person together with +the authorization. +How service effected +(5) For the purposes of subsection (4), service on a per- +son must be effected by +(a) personal service on the person; or +(b) service in accordance with the directions, if any, of +a judge. +Application to judge for direction +(6) If service on a person cannot reasonably be effected +as and when required under this section, the Minister +may, as soon as practicable, apply to a judge for further +direction. +Review of authorization +(7) If a judge of a court has granted an authorization un- +der this section in respect of a person, the person may, on +six clear days notice to the Deputy Attorney General of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 367 +Canada, apply to a judge of the court to review the autho- +rization. +Limitation period for review application +(8) An application under subsection (7) to review an au- +thorization must be made +(a) within 30 days after the day on which the autho- +rization was served on the person in accordance with +this section; or +(b) within any further time that a judge may allow, on +being satisfied that the application was made as soon +as practicable. +Hearing in camera +(9) An application under subsection (7) may, on the ap- +plication of the person, be heard in camera, if the person +establishes to the satisfaction of the judge that the cir- +cumstances of the case justify in camera proceedings. +Disposition of application +(10) On an application under subsection (7), the judge +must determine the question summarily and may con- +firm, vary or set aside the authorization and make any +other order that the judge considers appropriate. +Directions +(11) If any question arises as to the course to be followed +in connection with anything done or being done under +this section and there is no relevant direction in this sec- +tion, a judge may give any direction with regard to the +course to be followed that the judge considers appropri- +ate. +No appeal from review order +(12) No appeal lies from an order of a judge made under +subsection (10). +DIVISION Q +Evidence and Procedure +Service +120 (1) If the Minister is authorized or required to +serve, issue or send a notice or other document on or to a +person that +(a) is a partnership, the notice or document may be +addressed to the name of the partnership; +(b) is a union, the notice or document may be ad- +dressed to the name of the union; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 368 +(c) is a society, club, association, organization or other +body, the notice or document may be addressed to the +name of the body; and +(d) carries on business under a name or style other +than the name of the person, the notice or document +may be addressed to the name or style under which +the person carries on business. +Personal service +(2) If the Minister is authorized or required to serve, is- +sue or send a notice or other document on or to a person +that carries on a business, the notice or document is +deemed to have been validly served, issued or sent if it is +(a) if the person is a partnership, served personally on +one of the partners or left with an adult person em- +ployed at the place of business of the partnership; or +(b) left with an adult person employed at the place of +business of the person. +Timing of receipt +121 (1) For the purposes of this Act and subject to sub- +section (2), anything sent by confirmed delivery service +or first class mail is deemed to have been received by the +person to which it was sent on the day it was mailed or +sent. +Timing of payment +(2) A person that is required under this Act to pay an +amount is deemed not to have paid it until it is received +by the Receiver General for Canada. +Proof of sending or service by mail +122 (1) If, under this Act, provision is made for sending +by confirmed delivery service a request for information, a +notice or a demand, then an affidavit of an official of the +Agency, sworn before a commissioner or other person +authorized to take affidavits, is evidence of the sending +and of the request, notice or demand if the affidavit sets +out that +(a) the official has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was sent by con- +firmed delivery service on a specified day to a specified +person and address; and +(c) the official identifies as exhibits attached to the af- +fidavit a true copy of the request, notice or demand +and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 369 +(i) if the request, notice or demand was sent by reg- +istered or certified mail, the post office certificate of +registration of the letter or a true copy of the rele- +vant portion of the certificate, or +(ii) in any other case, the record that the document +has been sent or a true copy of the relevant portion +of the record. +Proof of personal service +(2) If, under this Act, provision is made for personal ser- +vice of a request for information, a notice or a demand, +then an affidavit of an official of the Agency, sworn be- +fore a commissioner or other person authorized to take +affidavits, is evidence of the personal service and of the +request, notice or demand if the affidavit sets out that +(a) the official has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was served person- +ally on a named day on the person to which it was di- +rected; and +(c) the official identifies as an exhibit attached to the +affidavit a true copy of the request, notice or demand. +Proof of electronic delivery +(3) If, under this Act, provision is made for sending a no- +tice to a person electronically, then an affidavit of an offi- +cial of the Agency, sworn before a commissioner or other +person authorized to take affidavits, is evidence of the +sending and of the notice if the affidavit sets out that +(a) the official has knowledge of the facts in the partic- +ular case; +(b) the notice was sent electronically to the person on +a named day; and +(c) the official identifies as exhibits attached to the af- +fidavit copies of +(i) an electronic message confirming that the notice +has been sent to the person, and +(ii) the notice. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 370 +Proof of failure to comply +(4) If, under this Act, a person is required to file a return +or make an application, a statement, an answer or a cer- +tificate, then an affidavit of an official of the Agency, +sworn before a commissioner or other person authorized +to take affidavits, setting out that the official has charge +of the appropriate records and that, after a careful exami- +nation of the records, the official has been unable to find +in a given case that the return, application, statement, +answer or certificate has been filed or made by that per- +son is evidence that in that case the person did not file +the return or make the application, statement, answer or +certificate. +Proof of time of compliance +(5) If, under this Act, a person is required to file a return +or make an application, a statement, an answer or a cer- +tificate, then an affidavit of an official of the Agency, +sworn before a commissioner or other person authorized +to take affidavits, setting out that the official has charge +of the appropriate records and that, after a careful exami- +nation of the records, the official has found that the re- +turn, application, statement, answer or certificate was +filed or made on a particular day is evidence that it was +filed or made on that day. +Proof of documents +(6) An affidavit of an official of the Agency, sworn before +a commissioner or other person authorized to take affi- +davits, setting out that the official has charge of the ap- +propriate records and that a document attached to the af- +fidavit is a document or true copy of a document, or a +printout of an electronic document, made by or on behalf +of the Minister or a person exercising the powers of the +Minister or by or on behalf of a person, is evidence of the +nature and contents of the document. +Proof of no appeal +(7) An affidavit of an official of the Agency, sworn before +a commissioner or other person authorized to take affi- +davits, setting out that the official has charge of the ap- +propriate records and has knowledge of the practice of +the Agency, that an examination of the records shows +that a notice of assessment was mailed or otherwise sent +to a person on a particular day under this Act, and that, +after a careful examination of the records, the official has +been unable to find that a notice of objection to or of ap- +peal from the assessment was received within the time +allowed is evidence of the statements contained in the af- +fidavit. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 371 +Presumption +(8) If evidence is offered under this section by an affi- +davit from which it appears that the person making the +affidavit is an official of the Agency, it is not necessary to +prove the signature of the person or that the person is +such an official, nor is it necessary to prove the signature +or official character of the person before whom the affi- +davit was sworn. +Proof of documents +(9) Every document purporting to have been executed +under or in the course of the administration or enforce- +ment of this Act over the name in writing of the Minister, +the Commissioner or an official authorized to exercise +the powers or perform the duties of the Minister under +this Act is deemed to be a document signed, made and is- +sued by the Minister, the Commissioner or the official, +unless it has been called into question by the Minister or +a person acting for the Minister or for His Majesty in +right of Canada. +Mailing or sending date +(10) For the purposes of this Act, if a notice or demand +that the Minister is required or authorized under this Act +to send to a person is mailed, or sent electronically, to the +person, the day of mailing or sending, as the case may be, +is presumed to be the date of the notice or demand. +Date electronic notice sent +(11) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of the person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to and re- +ceived by the person on the day on which an electronic +message is sent, to the electronic address most recently +provided before that day by the person to the Minister for +the purposes of this subsection, informing the person +that a notice or other communication requiring the per- +son’s immediate attention is available in the person’s se- +cure electronic account. A notice or other communication +is considered to be made available if it is posted by the +Minister in the person’s secure electronic account and +the person has authorized that notices or other commu- +nications may be made available in this manner and has +not before that day revoked that authorization in a man- +ner specified by the Minister. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 372 +Date electronic notice sent — business account +(12) For the purposes of this Act, a notice or other com- +munication in respect of a person that refers to the busi- +ness number of the person and is made available in elec- +tronic format such that it can be read or perceived by a +person or computer system or other similar device is pre- +sumed to be sent to and received by the person on the +day on which it is posted by the Minister in the secure +electronic account in respect of the person’s business +number, unless the person has requested, at least 30 days +before that day, in a manner specified by the Minister, +that such notices or other communications be sent by +mail. +Date of assessment +(13) If a notice of assessment has been sent by the Min- +ister as required under this Act, the assessment is +deemed to have been made on the day on which the no- +tice of assessment was sent. +Proof of return — prosecutions +(14) In a prosecution for an offence under this Act, the +production of a return, an application, a certificate, a +statement or an answer required under this Act, purport- +ing to have been filed, delivered, made or signed by or on +behalf of the person charged with the offence is evidence +that the return, application, certificate, statement or an- +swer was filed, delivered, made or signed by or on behalf +of that person. +Proof of return — production of returns, etc. +(15) In a proceeding under this Act, the production of a +return, an application, a certificate, a statement or an an- +swer required under this Act, purporting to have been +filed, delivered, made or signed by or on behalf of a per- +son is evidence that the return, application, certificate, +statement or answer was filed, delivered, made or signed +by or on behalf of that person. +Evidence +(16) In a prosecution for an offence under this Act, an af- +fidavit of an official of the Agency, sworn before a com- +missioner or other person authorized to take affidavits, +setting out that the official has charge of the appropriate +records and that an examination of the records shows +that an amount required under this Act to be paid to the +Receiver General for Canada has not been received by the +Receiver General for Canada is evidence of the state- +ments contained in the affidavit. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 373 +PART 7 +Regulations +Regulations +123 (1) The Governor in Council may make regulations +(a) prescribing anything that, by this Act, is to be pre- +scribed, determined or regulated by regulation; +(b) requiring any taxpayer to provide its registration +number to any class of persons required to make a re- +turn containing that registration number; +(c) requiring any person to provide any information, +including the person’s name and address, to any class +of persons required to make a return containing that +information; +(d) requiring any individual to provide the Minister +with the individual’s Social Insurance Number; +(e) prescribing the evidence required to establish facts +relevant to assessments under this Act; +(f) requiring any class of persons to make information +returns respecting any class of information required in +connection with the administration or enforcement of +this Act; +(g) distinguishing among any class of persons, prop- +erty or activities; and +(h) generally to carry out the purposes and provisions +of this Act. +Effect +(2) A regulation made under this Act has effect from the +day on which it is published in the Canada Gazette or at +any later time that may be specified in the regulation, un- +less it provides otherwise and +(a) has a relieving effect only; +(b) corrects an ambiguous or deficient enactment that +was not in accordance with the objects of this Act or +the Digital Services Tax Regulations; +(c) is consequential on an amendment to this Act that +is applicable before the day on which the regulation is +published in the Canada Gazette; or +(d) gives effect to a budgetary or other public an- +nouncement, in which case the regulation is not, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 374 +unless paragraph (a), (b) or (c) applies, to have effect +before the day on which the announcement was made. +Positive or negative amount — regulations +124 For greater certainty, +(a) in prescribing an amount under subsection 123(1), +the Governor in Council may prescribe a positive or +negative amount; and +(b) in prescribing a manner of determining an amount +under subsection 123(1), the Governor in Council may +prescribe a manner that could result in a positive or +negative amount. +Incorporation by reference — limitation removed +125 The limitation set out in paragraph 18.1(2)(a) of the +Statutory Instruments Act, to the effect that a document +must be incorporated as it exists on a particular date, +does not apply to any power to make regulations under +this Act. +Certificates and registrations not statutory +instruments +126 For greater certainty, any registration or certificate +issued under this Act is not a statutory instrument for the +purposes of the Statutory Instruments Act. +Coming into force +(2) Subsection (1) comes into force on the day +that is fixed by order of the Governor in Council, +but not earlier than January 1, 2024. In fixing that +day, the Governor in Council must consider +(a) the intent of the October 8, 2021 Statement +on a Two-Pillar Solution to Address the Tax +Challenges Arising from the Digitalisation of +the Economy; and +(b) Canada’s preference for a multilateral ap- +proach to addressing the tax challenges arising +from the digitalization of the economy and the +status of international negotiations and imple- +mentation in respect of such an approach. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Enactment of Act +Section +96 + +Page 375 +Making of Regulations +Making +97 (1) The Digital Services Tax Regulations are +made as follows: +Digital Services Tax Regulations +Interpretation +Definitions +1 The following definitions apply in these Regulations. +Act means the Digital Services Tax Act. (Loi) +quarter means any period of three consecutive months +beginning on January 1, April 1, July 1 or October 1. (tri- +mestre) +Prescribed Rates of Interest +Interest to be paid to the Receiver General +2 (1) For the purposes of every provision of the Act that +requires interest at a prescribed rate to be paid to the Re- +ceiver General for Canada, the prescribed rate in effect +during any particular quarter is the total of +(a) the rate that is the simple arithmetic mean, ex- +pressed as a percentage per year and rounded to the +next higher whole percentage if the mean is not a +whole percentage, of all amounts each of which is the +average equivalent yield, expressed as a percentage +per year, of Government of Canada Treasury Bills that +mature approximately three months after their date of +issue and that are sold at auctions of Government of +Canada Treasury Bills during the first month of the +quarter preceding the particular quarter, and +(b) 4%. +Interest to be paid by the Minister +(2) For the purposes of every provision of the Act that re- +quires interest at a prescribed rate to be paid or applied +on an amount payable by the Minister to a person, the +prescribed rate in effect during any particular quarter is +the rate determined under paragraph (1)(a) in respect of +the particular quarter. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Making of Regulations +Section +97 + +Page 376 +Prescribed Thresholds +Global revenue threshold +3 For the purposes of the Act, the amount of the “global +revenue threshold” is €750,000,000. +In-scope revenue threshold +4 For the purposes of the Act, the amount of the “in- +scope revenue threshold” is $20,000,000. +Registration threshold +5 For the purposes of Part 6 of the Act, the amount of the +“registration threshold” is $10,000,000. +Prescribed Rate of Tax +Rate +6 For the purpose of the description of B in subsection +10(2) of the Act, the rate prescribed in respect of a tax- +payer is 3%. +Prescribed Deduction +Deduction amount +7 For the purpose of Part 4 of the Act, the “deduction +amount” is $20,000,000. +(2) The Digital Services Tax Regulations, as +made by subsection (1), come into force on the +same day as subsection 96(1) of this Act. +(3) The Digital Services Tax Regulations, as +made by subsection (1), are deemed +(a) to have been made under section 123 of the +Digital Services Tax Act; +(b) for the purposes of subsection 5(1) of the +Statutory Instruments Act, to have been +transmitted to the Clerk of the Privy Council +for registration; and +(c) to have met the publication requirements +of subsection 11(1) of the Statutory Instru- +ments Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Making of Regulations +Section +97 + +Page 377 +Consequential Amendments +R.S., c. A-1 +Access to Information Act +98 (1) Schedule II to the Access to Information +Act is amended by adding, in alphabetical order, +a reference to +Digital Services Tax Act +Loi sur la taxe sur les services numériques +and a corresponding reference to “section 108”. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +99 (1) Subsection 149(3) of the Bankruptcy and +Insolvency Act is amended by striking out “and” +at the end of paragraph (h), by adding “and” at +the end of paragraph (i) and by adding the fol- +lowing after paragraph (i): +(j) the Digital Services Tax Act. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. C-46 +Criminal Code +100 (1) Paragraph 462.48(2)(c) of the Criminal +Code is replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001, the Underused Housing Tax Act, the +Select Luxury Items Tax Act or the Digital Services +Tax Act to which access is sought or that is proposed +to be examined or communicated; and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Sections 98-100 + +Page 378 +R.S., c. E-15 +Excise Tax Act +101 (1) Section 77 of the Excise Tax Act is re- +placed by the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Underused Housing Tax Act, the Select Luxury Items +Tax Act and the Digital Services Tax Act. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +102 (1) Subsection 229(2) of the Act is replaced by +the following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time unless all returns of which the Minister has +knowledge and that are required to be filed at or before +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +Act, 2001, the Underused Housing Tax Act, the Select +Luxury Items Tax Act and the Digital Services Tax Act +have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +103 (1) Subsection 230(2) of the Act is replaced by +the following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Excise Tax Act +Sections 101-103 + +Page 379 +Tax Act, the Select Luxury Items Tax Act and the Digital +Services Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +104 (1) Subparagraph 238.1(2)(c)(iii) of the Act is +replaced by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Digital +Services Tax Act to be remitted or paid before that +time by the registrant have been remitted or paid, +and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +105 (1) Section 263.02 of the Act is replaced by the +following: +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001, the Underused Housing Tax Act, the Se- +lect Luxury Items Tax Act and the Digital Services Tax +Act have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +106 (1) Subsection 296(7) of the Act is replaced by +the following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Excise Tax Act +Sections 103-106 + +Page 380 +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Digital Services +Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. E-20; 2001, c. 33, s. 2(F) +Export Development Act +107 (1) Paragraph 24.3(2)(c) of the Export Devel- +opment Act is replaced by the following: +(c) to the Minister of National Revenue solely for the +purpose of administering or enforcing the Excise Tax +Act, the Income Tax Act, the Select Luxury Items Tax +Act or the Digital Services Tax Act; or +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. F-11 +Financial Administration Act +108 (1) Paragraph 155.2(6)(c) of the Financial Ad- +ministration Act is replaced by the following: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006, the Underused Housing +Tax Act, the Select Luxury Items Tax Act or the Digi- +tal Services Tax Act. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Excise Tax Act +Sections 106-108 + +Page 381 +R.S., c. T-2 +Tax Court of Canada Act +109 (1) Subsection 12(1) of the Tax Court of +Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act, the Select Luxury Items +Tax Act and the Digital Services Tax Act when references +or appeals to the Court are provided for in those Acts. +(2) Subsections 12(3) and (4) of the Act are re- +placed by the following: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act, section 45 or 46 of the Underused Housing Tax +Act, section 105 or 106 of the Select Luxury Items Tax Act +or section 80 or 81 of the Digital Services Tax Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Tax Court of Canada Act +Section +109 + +Page 382 +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment In- +surance Act, section 45 or 47 of the Air Travellers Securi- +ty Charge Act, section 197 or 199 of the Excise Act, 2001, +section 115 or 117 of the Greenhouse Gas Pollution Pric- +ing Act, section 39 or 41 of the Underused Housing Tax +Act, section 99 or 101 of the Select Luxury Items Tax Act +or section 74 or 76 of the Digital Services Tax Act. +(3) Subsections (1) and (2) come into force on the +same day as subsection 96(1) of this Act. +110 (1) Paragraph 18.29(3)(a) of the Act is amend- +ed by striking out “or” at the end of subpara- +graph (ix), by replacing “and” at the end of sub- +paragraph (x) with “or” and by adding the follow- +ing after subparagraph (x): +(xi) section 74 or 76 of the Digital Services Tax Act; +and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +111 (1) Subsection 18.31(2) of the Act is replaced +by the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act, section 45 of the Underused Housing +Tax Act, section 105 of the Select Luxury Items Tax Act +or section 80 of the Digital Services Tax Act that a ques- +tion should be determined by the Court, sections 17.1, +17.2 and 17.4 to 17.8 apply, with any modifications that +the circumstances require, in respect of the determina- +tion of the question. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +112 (1) Subsection 18.32(2) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 109-112 + +Page 383 +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +Pricing Act, section 46 of the Underused Housing Tax +Act, section 106 of the Select Luxury Items Tax Act or +section 81 of the Digital Services Tax Act for the determi- +nation of a question, the application or determination of +the question must, subject to section 18.33, be deter- +mined in accordance with sections 17.1, 17.2 and 17.4 to +17.8, with any modifications that the circumstances re- +quire. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. 1 (2nd Supp.) +Customs Act +113 (1) The +description +of +B +in +paragraph +97.29(1)(a) of the Customs Act is replaced by the +following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) +of the Excise Tax Act, subsection 160(2) of the +Income Tax Act and subsection 297(3) of the +Excise Act, 2001 in respect of the property ex- +ceeds the amount paid by the transferor in re- +spect of the amount so assessed, and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +R.S., c. 1 (5th Supp.) +Income Tax Act +114 (1) Paragraph 18(1)(t) of the Income Tax Act +is amended by striking out “or” at the end of sub- +paragraph (iv), by adding “or” at the end of sub- +paragraph (v) and by adding the following after +subparagraph (v): +(vi) as interest under the Digital Services Tax Act; +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 112-114 + +Page 384 +115 (1) Subsection 164(2.01) of the Act is replaced +by the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Digital Services +Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +116 (1) The portion of subsection 221.2(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act or the Digital Services +Tax Act, the Minister may, on application by the person, +appropriate the particular amount, or a part of it, to an- +other amount that is or may become payable under any +of those Acts and, for the purposes of any of those Acts, +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +1999, c. 17; 2005, c. 38, s. 35 +Canada Revenue Agency Act +117 (1) Paragraph (a) of the definition program +legislation in section 2 of the Canada Revenue +Agency Act is amended by striking out “and” at +the end of subparagraph (ix), by replacing “or” at +the end of subparagraph (x) with “and” and by +adding the following after subparagraph (x): +(xi) the Digital Services Tax Act; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Income Tax Act +Sections 115-117 + +Page 385 +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2002, c. 9, s. 5 +Air Travellers Security Charge Act +118 (1) Subsection 40(4) of the Air Travellers Se- +curity Charge Act is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Digital Services +Tax Act. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2002, c. 22 +Excise Act, 2001 +119 (1) Paragraph 188(6)(a) of the Excise Act, +2001 is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Digital Ser- +vices Tax Act; or +(2) Clause 188(7)(b)(ii)(A) of the Act is replaced +by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Underused +Housing Tax Act, the Select Luxury Items Tax +Act and the Digital Services Tax Act, or +(3) Subsections (1) and (2) come into force on the +same day as subsection 96(1) of this Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Canada Revenue Agency Act +Sections 117-119 + +Page 386 +120 (1) Subsection 189(4) of the Act is replaced by +the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act, the Underused Housing Tax +Act, the Select Luxury Items Tax Act and the Digital Ser- +vices Tax Act. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +121 (1) The +description +of +B +in +paragraph +297(1)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the total of all +amounts, if any, the transferee was assessed under +subsection 325(2) of the Excise Tax Act or subsec- +tion 160(2) of the Income Tax Act in respect of the +property exceeds the amount paid by the transfer- +or in respect of the amounts so assessed, and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2022, c. 5, s. 10 +Underused Housing Tax Act +122 (1) Section 34 of the Underused Housing Tax +Act is replaced by the following: +Restriction on payment by Minister +34 An amount under section 33 is not to be paid to a per- +son by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Excise +Act, 2001, the Air Travellers Security Charge Act, Part 1 +of the Greenhouse Gas Pollution Pricing Act, the Select +Luxury Items Tax Act and the Digital Services Tax Act +have been filed with the Minister. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Excise Act, 2001 +Sections 120-122 + +Page 387 +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +2022, c. 10, s. 135 +Select Luxury Items Tax Act +123 (1) Section 45 of the Select Luxury Items Tax +Act is replaced by the following: +Restriction on rebate +45 A rebate under this Subdivision is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act, the Underused Housing +Tax Act and the Digital Services Tax Act have been filed +with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +124 (1) Section 48 of the Act is replaced by the +following: +Restriction — bankruptcy +48 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Division +that the bankrupt was entitled to claim before the ap- +pointment must not be paid after the appointment unless +all returns required to be filed in respect of the bankrupt +under this Act, the Excise Tax Act, the Income Tax Act, +the Air Travellers Security Charge Act, the Excise Act, +2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, +the Underused Housing Tax Act and the Digital Services +Tax Act in respect of periods ending before the appoint- +ment have been filed and all amounts required under this +Act, the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Excise Act, 2001, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act and the Digital Services +Tax Act to be paid by the bankrupt in respect of those pe- +riods have been paid. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Underused Housing Tax Act +Sections 122-124 + +Page 388 +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +125 (1) The portion of subsection 53(3) of the Act +before the formula is replaced by the following: +Failure to comply +(3) If, at any time, a person referred to in subsection (1) +or (2) fails to give or maintain security in an amount sat- +isfactory to the Minister, the Minister may retain as secu- +rity, out of any amount that may be or may become +payable to the person under this Act, the Excise Tax Act, +the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollu- +tion Pricing Act, the Underused Housing Tax Act or the +Digital Services Tax Act, an amount not exceeding the +amount determined by the formula +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +126 (1) Subsection 57(6) of the Act is replaced by +the following: +Restriction — rebate of net tax +(6) A rebate under subsection (4) is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act, the Underused Housing +Tax Act and the Digital Services Tax Act have been filed +with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +127 (1) Section 94 of the Act is replaced by the +following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Select Luxury Items Tax Act +Sections 124-127 + +Page 389 +Restriction on payment by Minister +94 An amount under section 92 or 93 is not to be paid to +a person by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Excise Act, 2001, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act and the Digital Services +Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +128 (1) The +description +of +B +in +paragraph +150(2)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, paragraph 97.44(1)(b) of the +Customs Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001, sub- +section 161(3) of the Greenhouse Gas Pollution +Pricing Act or subsection 80(3) of the Underused +Housing Tax Act in respect of the property ex- +ceeds the amount paid by the transferor in respect +of the amount so assessed, and +(2) Subsection (1) comes into force on the same +day as subsection 96(1) of this Act. +PART 3 +Amendments to the Excise Tax +Act and to Related Legislation +R.S., c. E-15 +Excise Tax Act +129 (1) Section 68.19 of the Excise Tax Act is re- +placed by the following: +Payment — use by province +68.19 (1) If tax under Part III has been paid in respect +of any goods that His Majesty in right of a province has +purchased or imported, an amount equal to the amount +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 2 Digital Services Tax Act +Consequential Amendments +Select Luxury Items Tax Act +Sections 127-129 + +Page 390 +of that tax shall, subject to this Part, be paid to His +Majesty in right of the province if His Majesty in right of +the province has purchased or imported those goods for +any purpose other than +(a) resale; +(b) use by any board, commission, railway, public util- +ity, university, manufactory, company or agency +owned, controlled or operated by the government of +the province or under the authority of the legislature +or the lieutenant governor in council of the province; +or +(c) use by His Majesty in right of the province, or by +any agents or servants of His Majesty in right of the +province, in connection with the manufacture or pro- +duction of goods or use for other commercial or mer- +cantile purposes. +Application +(1.1) No amount shall be paid under subsection (1) in re- +spect of goods purchased or imported by His Majesty in +right of a province unless an application for the payment +is made within two years after His Majesty in right of the +province purchased or imported those goods. +Election +(1.2) His Majesty in right of a province and the particu- +lar person that is, as the case may require, the importer, +transferee, manufacturer, producer, wholesaler, jobber or +other dealer in respect of goods that His Majesty in right +of the province purchases or imports may jointly elect, in +prescribed form containing prescribed information, to +have the following rules apply in respect of the purchase +or importation: +(a) the particular person, and not His Majesty in right +of the province, is entitled to apply for a payment un- +der subsection (1) in respect of the purchase or impor- +tation; and +(b) the amount payable by the Minister under subsec- +tion (1) in respect of the purchase or importation shall +be paid to the particular person, and not to His +Majesty in right of the province. +Limitation +(1.3) No more than one election under subsection (1.2) +may be made by His Majesty in right of a province in re- +spect of a particular purchase or importation of goods. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Section +129 + +Page 391 +Exception +(2) Subsection (1.2) does not apply in respect of goods +purchased or imported by His Majesty in right of a +province at a time when a reciprocal taxation agreement +referred to in section 32 of the Federal-Provincial Fiscal +Arrangements Act is in force in respect of the province. +Non-application of subsection 68.2(1) +(3) For greater certainty, if an application for a payment +in respect of goods can be made by any person in accor- +dance with subsection (1), subsection 68.2(1) does not +apply in respect of the goods. +(2) Subsection (1) applies in respect of any goods +purchased or imported after 2021. +130 (1) The definition financial instrument in sub- +section 123(1) of the Act is amended by adding the +following after paragraph (b): +(b.1) a right (other than a right as a creditor), whether +absolute or contingent, conferred by a corporation +that does not have capital divided into shares to re- +ceive, either immediately or in the future, an amount +that can reasonably be regarded as all or any part of +the capital, revenue or income of the corporation, +(2) Paragraph (h) of the definition financial instru- +ment in subsection 123(1) of the Act is replaced by +the following: +(h) a guarantee, an acceptance or an indemnity in re- +spect of anything described in any of paragraphs (a) to +(b.1), (d), (e) and (g), or +(3) Subsections (1) and (2) are deemed to have +come into force on August 10, 2022. +131 (1) Subsection 149(4) of the Act is replaced by +the following: +Exclusion of interest and dividend +(4) In determining a total for a person under paragraph +(1)(b) or (c), there shall not be included interest, or any +dividend, from +(a) if the person is a partnership, a corporation that is +controlled by +(i) the person, +(ii) a corporation that is controlled by the person, +(iii) a corporation that is related to a corporation +described in subparagraph (ii), or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Sections 129-131 + +Page 392 +(iv) a combination of persons described in sub- +paragraphs (i) to (iii); or +(b) in any other case, a corporation related to the per- +son. +(2) Subsection (1) applies to taxation years that +begin after August 9, 2022. +132 (1) Paragraph 150(4)(c) of the Act is replaced +by the following: +(c) the day specified in the revocation of the election, +which day is at least 365 days after the day specified in +the election. +(2) Section 150 of the Act is amended by adding +the following after subsection (4): +Form of revocation +(4.1) A revocation of an election made under subsection +(1) by a member of a closely related group and a corpora- +tion shall +(a) be made jointly in prescribed form containing pre- +scribed information by the member and the corpora- +tion; +(b) specify the day on which the revocation is to be- +come effective; and +(c) be filed with the Minister in prescribed manner on +or before +(i) the particular day that is the earlier of +(A) the day on or before which the member is re- +quired to file a return under Division V for the +reporting period of the member that includes the +day specified in the revocation, and +(B) the day on or before which the corporation is +required to file a return under Division V for the +reporting period of the corporation that includes +the day specified in the revocation, or +(ii) any day after the particular day that the Minis- +ter may allow. +(3) Subsections (1) and (2) are deemed to have +come into force on August 10, 2022. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Sections 131-132 + +Page 393 +133 (1) The definition Canadian partnership in +subsection 156(1) of the Act is repealed. +(2) Paragraph (b) of the definition qualifying +group in subsection 156(1) of the Act is replaced +by the following: +(b) a group of specified partnerships, or of specified +partnerships and corporations, each member of which +is closely related, within the meaning of this section, +to each other member of the group. (groupe admis- +sible) +(3) The portion of the definition qualifying mem- +ber in subsection 156(1) of the Act before para- +graph (a) is replaced by the following: +qualifying member of a qualifying group means a regis- +trant that is a corporation resident in Canada or a speci- +fied partnership, each member of which is resident in +Canada, and that meets the following conditions: +(4) The portion of the definition temporary mem- +ber in subsection 156(1) of the Act before para- +graph (a) is replaced by the following: +temporary member of a qualifying group means a par- +ticular corporation +(5) Paragraph (f) of the definition temporary +member in subsection 156(1) of the Act is replaced +by the following: +(f) that receives a supply of property that meets the +following conditions: +(i) the supply is made by another corporation that +is a qualifying member of the qualifying group and +in contemplation of a distribution made in the +course of a reorganization whereby the shares of +the particular corporation are to be transferred up- +on the distribution to one or more corporations (in +this definition referred to as the “transferee corpo- +rations”), +(ii) the supplied property includes property that is +neither a financial instrument nor property having +a nominal value, and +(iii) all or substantially all of the supplied property +(other than financial instruments and property hav- +ing a nominal value) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Section +133 + +Page 394 +(A) was last manufactured, produced, acquired +or imported by the other corporation for con- +sumption, use or supply exclusively in the course +of the commercial activities of the other corpora- +tion, +(B) is not consumed, used or supplied by the +particular corporation otherwise than exclusively +in the course of its commercial activities, and +(C) may reasonably be expected to be consumed, +used or supplied by the transferee corporations +exclusively in the course of their commercial ac- +tivities within 12 months after the time the sup- +ply is made; +(6) Paragraph (h) of the definition temporary +member in subsection 156(1) of the Act is replaced +by the following: +(h) the shares of which are transferred to the transfer- +ee corporations upon the distribution referred to in +subparagraph (f)(i). (membre temporaire) +(7) Subsection 156(1) of the Act is amended by +adding the following in alphabetical order: +specified partnership means a partnership each mem- +ber of which is a corporation or a partnership. (société +de personnes déterminée) +(8) The portion of subsection 156(1.1) of the Act +before subparagraph (a)(i) is replaced by the fol- +lowing: +Closely related persons +(1.1) For the purposes of this section, a particular speci- +fied partnership and another person that is a specified +partnership or a corporation are closely related to each +other at any time if, at that time, +(a) in the case where the other person is a specified +partnership, +(9) Clause 156(1.1)(a)(i)(B) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Section +133 + +Page 395 +(B) a corporation, or a specified partnership, +that is a member of a qualifying group of which +the particular partnership is a member, or +(10) Clause 156(1.1)(a)(ii)(B) of the Act is replaced +by the following: +(B) holds all or substantially all of the interest in +a specified partnership that is a member of a +qualifying group of which the other person is a +member; and +(11) Clause 156(1.1)(b)(i)(B) of the Act is replaced +by the following: +(B) a corporation, or a specified partnership, +that is a member of a qualifying group of which +the particular partnership is a member, or +(12) Clause 156(1.1)(b)(iii)(B) of the Act is re- +placed by the following: +(B) a corporation, or a specified partnership, +that is a member of a qualifying group of which +the other person is a member, or +(13) Subparagraph 156(1.1)(b)(iv) of the Act is re- +placed by the following: +(iv) all or substantially all of the interest in a speci- +fied partnership is held by +(A) if the specified partnership is a member of a +qualifying group of which the particular partner- +ship is a member, the other person, and +(B) if the specified partnership is a member of a +qualifying group of which the other person is a +member, the particular partnership. +(14) Subsection 156(1.2) of the Act is replaced by +the following: +Persons closely related to the same person +(1.2) If, under subsection (1.1), two persons are closely +related to the same corporation or specified partnership, +the two persons are closely related to each other for the +purposes of this section. +(15) Paragraph 156(2.1)(c) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Section +133 + +Page 396 +(c) a supply that is not a supply of property that meets +the conditions set out in paragraph (f) of the definition +temporary member in subsection (1), if the recipient +of the supply is a temporary member. +(16) Subsections (1) to (3) and (7) to (14) are +deemed to have come into force on August 10, +2022. +(17) Subsections (4) to (6) are deemed to have +come into force on August 9, 2022. +(18) Subsection (15) applies in respect of any sup- +ply made on or after August 9, 2022. +134 (1) Paragraph (k) of the definition permitted +deduction in section 217 of the Act is replaced by +the following: +(k) consideration (other than interest referred to in +paragraph (g), dividends referred to in paragraph (h) +or consideration referred to in paragraph (k.1) or +(k.2)) for a specified non-arm’s length supply made to +the qualifying taxpayer less the total of all amounts, +each of which is a part of the value of the considera- +tion and is loading; +(2) The definition permitted deduction in section +217 of the Act is amended by adding the following +after paragraph (k.1): +(k.2) consideration (other than interest referred to in +paragraph (g) or dividends referred to in paragraph +(h)) for a supply that is deemed by subsection 150(1) +to be a supply of a financial service and that is made to +the qualifying taxpayer by another person, if the other +person is a qualifying taxpayer throughout each speci- +fied year of the other person during which the other +person makes an outlay, or incurs an expense, outside +Canada for the purpose of making the supply; +(3) Subsections (1) and (2) apply to any specified +year of a person that ends after November 16, +2005, except that for the purposes of applying the +definition permitted deduction in section 217 of the +Act, as amended by subsections (1) and (2), in re- +spect of an amount of consideration for a speci- +fied non-arm’s length supply that became due, or +was paid without having become due, on or be- +fore that day, paragraph (k) of that definition is +to be read without reference to the words “less +the total of all amounts, each of which is a part of +the value of the consideration and is loading”. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Sections 133-134 + +Page 397 +(4) If, in assessing under section 296 of the Act tax +payable by a person under Division IV of Part IX +of the Act for a particular specified year of the +person, an amount was taken into consideration +as an external charge or as qualifying considera- +tion for the particular specified year and as a re- +sult of the application of the definition permitted +deduction in section 217 of the Act, as amended by +subsections (1) and (2), the amount or part of the +amount is neither qualifying consideration for +any specified year of the person nor an external +charge for any specified year of the person for +which an election under subsection 217.2(1) of the +Act is in effect, the person is entitled until the day +that is one year after the day on which this Act re- +ceives royal assent to request in writing that the +Minister of National Revenue make an assess- +ment, reassessment or additional assessment for +the purpose of taking into account that the +amount or the part of the amount, as the case +may be, is neither, if an election under subsec- +tion 217.2(1) of the Excise Tax Act is in effect for +the particular specified year, an external charge +for the particular specified year nor, in any other +case, qualifying consideration for the particular +specified year and, on receipt of the request, the +Minister must with all due dispatch +(a) consider the request; and +(b) under section 296 of the Act, assess, re- +assess or make an additional assessment of the +tax payable by the person under Division IV of +Part IX of the Act for any specified year of the +person and of any interest, penalty or other +obligation of the person, solely for the purpose +of taking into account that the amount or the +part of the amount, as the case may be, is nei- +ther, if an election under subsection 217.2(1) of +the Act is in effect for the particular specified +year, an external charge for the particular +specified year nor, in any other case, qualify- +ing consideration for the particular specified +year. +135 (1) The formula in paragraph 273.2(2)(c) of +the Act is replaced by the following: +$2,000,000 × A ÷ 365 +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Sections 134-135 + +Page 398 +(2) Subsection (1) applies in respect of fiscal +years of a person that end after August 9, 2022. +136 (1) Subsection 298(1) of the Act is amended +by adding the following after paragraph (a): +(a.01) despite paragraph (a), in the case of an assess- +ment of the net tax of the person for a reporting period +of the person that is made solely to take into account +an amount of tax payable under section 218.01, more +than seven years after the later of the day on or before +which the person was required under section 238 to +file a return for the period and the day the return was +filed; +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +137 (1) The portion of the definition practitioner +in section 1 of Part II of Schedule V to the Act be- +fore paragraph (b) is replaced by the following: +practitioner, in respect of a supply of optometric, chiro- +practic, physiotherapy, chiropodic, podiatric, osteopath- +ic, audiological, speech-language pathology, occupational +therapy, psychological, psychotherapy, counselling thera- +py, midwifery, dietetic, acupuncture or naturopathic ser- +vices, means a person who +(a) practises the profession of optometry, chiroprac- +tic, physiotherapy, chiropody, podiatry, osteopathy, +audiology, speech-language pathology, occupational +therapy, psychology, psychotherapy, counselling ther- +apy, midwifery, dietetics, acupuncture or naturopathy +as a naturopathic doctor, as the case may be, +(2) Section 7 of Part II of Schedule V to the Act is +amended by adding the following after para- +graph (j): +(j.1) psychotherapy services; +(j.2) counselling therapy services; +SOR/91-26; SOR/2011-56, s. 4; SOR/2013-71, s. 17 +Financial Services and Financial +Institutions (GST/HST) Regulations +138 (1) The Financial Services and Financial In- +stitutions (GST/HST) Regulations are amended +by adding the following after section 3.1: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Excise Tax Act +Sections 135-138 + +Page 399 +3.2 (1) In this section, acquirer, issuer, payment card, +payment card network and payment card network +operator have the same meanings as in section 3 of the +Payment Card Networks Act. +(2) The following services are prescribed for the purpos- +es of paragraph (r.6) of the definition financial service in +subsection 123(1) of the Act: +(a) a service that +(i) is supplied by a payment card network operator +in its capacity as the acquirer for a transaction +made by payment card, and +(ii) is supplied to the person that accepted the pay- +ment card used for the transaction or to a payment +service provider (as defined in section 2 of the Re- +tail Payment Activities Act) engaged by that per- +son; +(b) a service that is rendered to a holder of a payment +card and that is supplied by a payment card network +operator in its capacity as the issuer of the payment +card; +(c) a service, in respect of the settlement of a transac- +tion made by payment card, that is supplied +(i) by a payment card network operator, in its ca- +pacity as the acquirer for the transaction, to the is- +suer of the payment card, or +(ii) by a payment card network operator, in its ca- +pacity as the issuer of the payment card, to the ac- +quirer for the transaction; and +(d) a service, in respect of the settlement of a transac- +tion made by payment card, that is supplied by a pay- +ment card network operator to the acquirer for the +transaction and that consists of paying to the acquirer +the amount charged to the payment card in respect of +the transaction, but only if the issuer of the payment +card supplies to the payment card network operator a +service, in respect of the settlement of the transaction, +of paying to the payment card network operator the +amount charged to the payment card in respect of the +transaction. +(2) Subsection (1) applies to a supply of a service +for which +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Financial Services and Financial Institutions (GST/HST) Regulations +Section +138 + +Page 400 +(a) any +consideration +becomes +due +after +March 28, 2023 or is paid after that day without +having become due; or +(b) all of the consideration became due or was +paid before March 29, 2023. +139 Section 4.1 of the Regulations, as made by +section 6 of the Regulations Amending Various +GST/HST Regulations, No. 11, is renumbered as +section 4.2 and that section — and the heading be- +fore that section, as made by section 6 of those +Regulations — are repositioned accordingly. +SOR/91-36; SOR/2006-162, s. 2 +Joint Venture (GST/HST) Regulations +140 (1) Subsection 3(1) of the Joint Venture +(GST/HST) Regulations is amended by striking +out “and” at the end of paragraph (o), by adding +“and” at the end of paragraph (p) and by adding +the following after paragraph (p): +(q) the operation of a pipeline, rail terminal or truck +terminal if the pipeline, rail terminal or truck terminal +is used for the transportation of oil, natural gas or re- +lated or ancillary products. +(2) Subsection (1) is deemed to have come into +force on January 1, 1991. +SOR/91-45; SOR/2000-180, s. 1; SOR/2014-248, s. 15 +Input Tax Credit Information (GST/ +HST) Regulations +141 (1) The definition intermediary in section 2 of +the Input Tax Credit Information (GST/HST) +Regulations is replaced by the following: +intermediary of a person, means, in respect of a supply +made by the person, a registrant +(a) that, acting as agent of the person or under an +agreement with the person, causes or facilitates the +making of the supply, or +(b) that is deemed under subsection 177(1.11) of the +Act to have acted as agent of the person in making the +supply; (intermédiaire) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Financial Services and Financial Institutions (GST/HST) Regulations +Sections 138-141 + +Page 401 +(2) Subsection (1) is deemed to have come into +force on April 20, 2021. +142 (1) The portion of paragraph 3(a) of the Reg- +ulations before subparagraph (i) is replaced by +the following: +(a) where the total amount paid or payable shown on +the supporting documentation in respect of the supply +or, if the supporting documentation is in respect of +more than one supply, the supplies, is less than $100, +(2) The portion of paragraph 3(b) of the Regula- +tions before subparagraph (i) is replaced by the +following: +(b) where the total amount paid or payable shown on +the supporting documentation in respect of the supply +or, if the supporting documentation is in respect of +more than one supply, the supplies, is $100 or more +and less than $500, +(3) The portion of paragraph 3(c) of the Regula- +tions before subparagraph (i) is replaced by the +following: +(c) where the total amount paid or payable shown on +the supporting documentation in respect of the supply +or, if the supporting documentation is in respect of +more than one supply, the supplies, is $500 or more, +(4) Subsections (1) to (3) are deemed to have +come into force on April 20, 2021. +Coordinating Amendments +Bill C-56 +143 (1) If Bill C-56, introduced in the 1st session +of the 44th Parliament and entitled the Afford- +able Housing and Groceries Act, receives royal +assent, then section 256.2 of the Excise Tax Act is +amended by adding the following after subsec- +tion (2): +Purpose-built rental housing — cooperative housing +corporation +(2.1) For the purposes of applying subsections (3) and +(5) and section 255 in respect of a taxable supply to a per- +son that is a cooperative housing corporation of property +that is prescribed for the purposes of subsection (3.1), if +the taxable supply and the property meet the conditions +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Input Tax Credit Information (GST/HST) Regulations +Sections 141-143 + +Page 402 +described in paragraph (3.1)(a) or (b) and if prescribed +conditions are met, the person is deemed not to be a co- +operative housing corporation in respect of the taxable +supply. +(2) If subsection (1) has produced its effects, sub- +section 256.2(2.1) of the Excise Tax Act, as enacted +by subsection (1), is deemed to have come into +force on September 14, 2023. +Bill C-323 +144 (1) Subsections (2) to (4) apply if Bill C-323, +introduced in the 1st session of the 44th Parlia- +ment and entitled An Act to amend the Excise +Tax Act (mental health services) (in this section +referred to as the “other Act”), receives royal as- +sent. +(2) If section 1 of the other Act comes into force +before section 137 of this Act, then +(a) subsection 137(2) of this Act is deemed nev- +er to have come into force and is repealed; and +(b) paragraph 7(j.2) of Part II of Schedule V to +the Excise Tax Act is replaced by the following: +(j.2) counselling therapy services; +(3) If section 137 of this Act comes into force be- +fore section 1 of the other Act, then that section 1 +is repealed. +(4) If section 1 of the other Act comes into force +on the same day as section 137 of this Act, then +that section 1 is deemed to have come into force +before that section 137 and subsection (2) applies +as a consequence. +(5) For greater certainty, if this Act receives royal +assent, then the other Act is deemed never to +have produced its effects. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 3 Amendments to the Excise Tax Act and to Related Legislation +Coordinating Amendments +Sections 143-144 + +Page 403 +PART 4 +Amendments to the Excise Act, +2001 and to Related Legislation +2002, c. 22 +Excise Act, 2001 +145 (1) Paragraph 14(1)(f) of the Excise Act, 2001 +is replaced by the following: +(f) a vaping product licence, authorizing the person to +(i) manufacture vaping products, or +(ii) import packaged vaping products for stamping +by the person. +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +(3) For greater certainty, a vaping product li- +cence issued to a person before January 1, 2024 +under paragraph 14(1)(f) of the Act, as it read im- +mediately before that day, also authorizes the +person under subparagraph 14(1)(f)(ii) of the +Act, as enacted by subsection (1), as of that day. +146 (1) Section 158.46 of the Act is amended by +adding “and” at the end of paragraph (b) and by +replacing paragraphs (c) and (d) with the follow- +ing: +(c) before the end of the second calendar month fol- +lowing the calendar month in which the licensee pack- +ages the vaping product, +(i) the vaping product is stamped by the licensee to +indicate that vaping duty has been paid, and +(ii) if the vaping product is to be entered in the du- +ty-paid market of a specified vaping province, the +vaping product is stamped by the licensee to indi- +cate that additional vaping duty in respect of the +specified vaping province has been paid. +(2) Section 158.46 of the Act is renumbered as sub- +section 158.46(1) and is amended by adding the +following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Sections 145-146 + +Page 404 +Stamping of imported packaged vaping products +(2) A vaping product licensee that imports a packaged +vaping product for stamping shall not enter the vaping +product into the duty-paid market unless +(a) the vaping product is packaged in a package that +has printed on it prescribed information; and +(b) before the end of the second calendar month fol- +lowing the calendar month in which the vaping prod- +uct is released under the Customs Act, +(i) the vaping product is stamped by the licensee to +indicate that vaping duty has been paid, and +(ii) if the vaping product is to be entered in the du- +ty-paid market of a specified vaping province, the +vaping product is stamped by the licensee to indi- +cate that additional vaping duty in respect of the +specified vaping province has been paid. +(3) Subsection (1) applies in respect of vaping +products manufactured in Canada that are pack- +aged after 2023. +(4) Subsection (2) applies in respect of vaping +products that are imported into Canada or re- +leased, as defined in subsection 2(1) of the Cus- +toms Act, after 2023. +147 (1) Subsection 158.47(2) of the Act is amended +by adding the following after paragraph (a): +(a.1) that is a packaged vaping product imported by a +vaping product licensee for stamping by the licensee; +(2) Subsection (1) applies in respect of vaping +products that are imported into Canada or re- +leased, as defined in subsection 2(1) of the Cus- +toms Act, after 2023. +148 (1) Section 158.49 of the Act is replaced by the +following: +Unstamped products to be warehoused +158.49 If vaping products (other than vaping product +drugs) manufactured in Canada are not stamped by a va- +ping product licensee, the vaping product licensee must +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 146-148 + +Page 405 +immediately enter the vaping products into its excise +warehouse. +(2) Section 158.49 of the Act, as amended by sub- +section (1), is replaced by the following: +Unstamped products to be warehoused +158.49 (1) If vaping products manufactured in Canada +are not stamped by a vaping product licensee before the +end of the particular calendar month that is the second +calendar month following the calendar month in which +the vaping product licensee packages the vaping prod- +ucts, the vaping product licensee must enter the vaping +products into its excise warehouse before the end of the +particular calendar month. +Imported unstamped packaged products to be +warehoused +(2) If a vaping product licensee imports packaged vaping +products for stamping but does not stamp the vaping +products before the end of the particular calendar month +that is the second calendar month following the calendar +month in which the vaping products are released under +the Customs Act, the vaping product licensee must enter +the vaping products into its excise warehouse before the +end of the particular calendar month. +Exceptions +(3) Subsections (1) and (2) do not apply +(a) in respect of vaping product drugs; or +(b) in prescribed circumstances. +(3) Subsection (1) is deemed to have come into +force on October 1, 2022. +(4) Subsection (2) applies in respect of vaping +products manufactured in Canada that are pack- +aged after 2023 and in respect of vaping products +that are imported into Canada or released, as de- +fined in subsection 2(1) of the Customs Act, after +2023. +149 (1) Section 158.5 of the Act is amended by +adding the following after subsection (1): +Vaping product markings — exports and accredited +representatives +(1.1) Subject to subsection (4), no person shall remove a +container of vaping products that are not stamped from +the premises of a vaping product licensee for export or +for delivery to an accredited representative unless the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 148-149 + +Page 406 +container has printed on it, or affixed to it, vaping prod- +uct markings and other prescribed information. +(2) Subsection (1) applies in respect of vaping +products manufactured in Canada that are pack- +aged after 2023 and in respect of vaping products +that are imported into Canada or released, as de- +fined in subsection 2(1) of the Customs Act, after +2023. +150 (1) Subsection 158.51(3) of the Act is replaced +by the following: +Exceptions +(3) Subsections (1) and (2) do not apply +(a) in respect of a packaged vaping product that is im- +ported by a vaping product licensee for stamping by +the vaping product licensee; or +(b) in prescribed circumstances. +(2) Subsection (1) applies in respect of vaping +products that are imported into Canada or re- +leased, as defined in subsection 2(1) of the Cus- +toms Act, after 2023. +151 (1) The Act is amended by adding the follow- +ing after section 158.51: +Imports for stamping — delivery to premises +158.511 If a vaping product licensee imports a pack- +aged vaping product for stamping by the vaping product +licensee, the vaping product licensee shall, immediately +after the vaping product is released under the Customs +Act, deliver the vaping product to its premises for stamp- +ing. +(2) Subsection (1) applies in respect of vaping +products that are imported into Canada or re- +leased, as defined in subsection 2(1) of the Cus- +toms Act, after 2023. +152 (1) Paragraphs 158.57(a) and (b) of the Act +are replaced by the following: +(a) in the case of vaping products manufactured in +Canada, by the vaping product licensee that packaged +the vaping products and at the time they are stamped; +(a.1) in the case of packaged vaping products that are +imported by a vaping product licensee for stamping by +the vaping product licensee, by the vaping product li- +censee and at the time they are stamped; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 149-152 + +Page 407 +(b) in the case of any other imported vaping products, +by the importer, owner or other person that is liable +under the Customs Act to pay duty levied under sec- +tion 20 of the Customs Tariff or that would be liable to +pay that duty on the vaping products if they were sub- +ject to that duty. +(2) Subsection (1) applies in respect of vaping +products manufactured in Canada that are pack- +aged after 2023 and in respect of vaping products +that are imported into Canada or released, as de- +fined in subsection 2(1) of the Customs Act, after +2023. +153 (1) Paragraphs 158.58(a) and (b) of the Act +are replaced by the following: +(a) in the case of vaping products manufactured in +Canada, by the vaping product licensee that packaged +the vaping products and at the time they are stamped; +(a.1) in the case of packaged vaping products that are +imported by a vaping product licensee for stamping by +the vaping product licensee, by the vaping product li- +censee and at the time they are stamped; and +(b) in the case of any other imported vaping products, +by the importer, owner or other person that is liable +under the Customs Act to pay duty levied under sec- +tion 20 of the Customs Tariff or that would be liable to +pay that duty on the vaping products if they were sub- +ject to that duty. +(2) Subsection (1) applies in respect of vaping +products manufactured in Canada that are pack- +aged after 2023 and in respect of vaping products +that are imported into Canada or released, as de- +fined in subsection 2(1) of the Customs Act, after +2023. +154 (1) Section 158.59 of the Act is replaced by the +following: +Application of Customs Act +158.59 The duties imposed under paragraphs 158.57(b) +and 158.58(b) on imported vaping products shall be paid +and collected under the Customs Act, and interest and +penalties shall be imposed, calculated, paid and collected +under that Act, as if the duties were a duty levied under +section 20 of the Customs Tariff, and, for those purposes, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 152-154 + +Page 408 +the Customs Act applies with any modifications that the +circumstances require. +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +155 (1) Subsections 159.2(1) and (2) of the Act are +replaced by the following: +Definition of calendar quarter +159.2 (1) In this section, calendar quarter means a pe- +riod of three months beginning on the first day of Jan- +uary, April, July or October. +Reporting period — calendar quarters +(2) On application by a cannabis licensee, the Minister +may, in writing, authorize the reporting periods of the +cannabis licensee to be calendar quarters, beginning on +the first day of a calendar quarter. +(2) Subsection 159.2(4) of the Act is repealed. +(3) Subsections 159.2(6) and (7) of the Act are re- +placed by the following: +Notice of revocation +(6) If the Minister revokes an authorization in respect of +a cannabis licensee, the following rules apply: +(a) the Minister shall send a notice in writing of the +revocation to the cannabis licensee and shall specify in +the notice the fiscal month of the cannabis licensee for +which the revocation becomes effective; and +(b) if the revocation becomes effective before the last +day of a calendar quarter, the period beginning on the +first day of the calendar quarter and ending immedi- +ately before the first day of that fiscal month is +deemed to be a reporting period of the cannabis li- +censee. +(4) Subsections (1) to (3) are deemed to have +come into force on April 1, 2023. +156 The Act is amended by adding the following +after section 233.2: +Contravention of section 158.47 +233.3 Every person that is liable to pay a duty imposed +under paragraph 158.57(b) on a vaping product is liable +to a penalty equal to the amount determined by the fol- +lowing formula if the vaping product is released under +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 154-156 + +Page 409 +the Customs Act for entry into the duty paid market in +contravention of section 158.47: +(A + B) × 200% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping product, using the rates of duty +applicable at the time the contravention occurred; +and +B +is +(a) if the contravention occurred in a specified va- +ping province, the amount determined for A, and +(b) in any other case, 0. +157 The portion of section 234.2 of the Act before +the formula is replaced by the following: +Contravention — sections 158.35 and 158.43 to 158.45 +234.2 Every person that contravenes section 158.35, +158.43, 158.44 or 158.45 is liable to a penalty equal to the +amount determined by the formula +158 The Act is amended by adding the following +after section 249: +Contravention of section 158.511 +249.1 Every person that contravenes section 158.511 is +liable to a penalty equal to the amount determined by the +formula +(A + B) × 50% +where +A +is the amount determined under Schedule 8 in re- +spect of the vaping products to which the contraven- +tion relates, using the rates of duty applicable at the +time the contravention occurred; and +B +is +(a) if the contravention occurred in a specified va- +ping province, the amount determined for A, and +(b) in any other case, 0. +159 Schedule 8 to the Act is amended by replac- +ing the references after the heading “SCHEDULE +8” with the following: +(Sections 158.57, 158.6, 158.61, 218.2, 233.2, 233.3, 234.2, 237, +238.01 and 249.1) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Excise Act, 2001 +Sections 156-159 + +Page 410 +SOR/98-61 +Returning Persons Exemption +Regulations +160 Paragraph 3(2)(b) of the Returning Persons +Exemption Regulations is replaced by the follow- +ing: +(b) tobacco or vaping products (other than a vaping +product drug as defined in section 2 of the Excise Act, +2001) imported by a person who has not attained 18 +years of age. +SOR/2003-115 +Regulations Respecting Excise +Licences and Registrations +161 (1) The portion of subsection 5(1) of the En- +glish version of the Regulations Respecting Ex- +cise Licences and Registrations before para- +graph (a) is replaced by the following: +5 (1) For the purposes of paragraph 23(3)(b) of the Act, +the amount of security to be provided by an applicant for +a spirits licence, a tobacco licence, a cannabis licence or a +vaping product licence must be an amount of not less +than $5,000 and +(2) Subsection 5(1) of the Regulations is amended +by striking out “and” at the end of paragraph (a) +and by replacing paragraph (b) with the follow- +ing: +(b) in the case of a tobacco licence or a vaping product +licence, be sufficient to ensure payment of the amount +of duty referred to in paragraph 160(b) of the Act up to +a maximum amount of $5 million per licence; and +(c) in the case of a cannabis licence, +(i) if the licensee is authorized under subsection +159.2(2) of the Act to have reporting periods that +are calendar quarters, be sufficient to ensure pay- +ment of one-third of the amount of duty referred to +in paragraph 160(b) of the Act up to a maximum +amount of $5 million per licence, and +(ii) in any other case, be sufficient to ensure pay- +ment of the amount of duty referred to in para- +graph 160(b) of the Act up to a maximum amount +of $5 million per licence. +(3) Subsections (1) and (2) are deemed to have +come into force on April 1, 2023. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Returning Persons Exemption Regulations +Sections 160-161 + +Page 411 +SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116 +Stamping and Marking of Tobacco, +Cannabis and Vaping Products +Regulations +162 (1) The portion of section 3.6 of the Stamp- +ing and Marking of Tobacco, Cannabis and Vap- +ing Products Regulations before paragraph (a) is +replaced by the following: +3.6 For the purposes of paragraphs 158.46(1)(b) and +(2)(a) of the Act, the prescribed information is +(2) Section 3.6 of the Regulations, as amended by +subsection (1), is replaced by the following: +3.6 For the purposes of paragraphs 158.46(1)(b) and +(2)(a) of the Act, the prescribed information is +(a) one of the following: +(i) the vaping product licensee’s name and address, +(ii) the vaping product licensee’s licence number, +or +(iii) if the vaping product is packaged by the vaping +product licensee for another person, the person’s +name and the address of their principal place of +business; and +(b) the volume in millilitres of the vaping substance in +liquid form, and the weight in grams of the vaping +substance in solid form, contained in each vaping de- +vice or immediate container in the package and the +number of vaping devices and immediate containers +in the package. +(3) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +(4) Subsection (2) comes into force on the day +that is six months after the first day of the month +following the month in which this Act receives +royal assent. +163 (1) Section 3.7 of the Regulations is replaced +by the following: +3.7 For the purposes of paragraph 158.47(1)(a) of the +Act, the prescribed information is +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 162-163 + +Page 412 +(a) if the vaping product was imported by a vaping +product licensee, the licensee’s name and address or +vaping product licence number; +(b) if the vaping product was imported by a person +other than a vaping product licensee, the person’s +name and address; and +(c) the volume in millilitres of the vaping substance in +liquid form, and the weight in grams of the vaping +substance in solid form, contained in each vaping de- +vice or immediate container in the package and the +number of vaping devices and immediate containers +in the package. +(2) Subsection (1) comes into force on the day +that is six months after the first day of the month +following the month in which this Act receives +royal assent. +164 (1) The portion of section 3.8 of the Regula- +tions before paragraph (a) is replaced by the fol- +lowing: +3.8 For the purposes of paragraphs 158.46(1)(b) and +(2)(a) and 158.47(1)(a) of the Act, the following informa- +tion is prescribed for cases of vaping products: +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +165 (1) Paragraph 4(4)(b) of the Regulations is +replaced by the following: +(b) a person that has in their possession vaping excise +stamps only for the purpose of applying adhesive to +the stamps on behalf of the person to which the +stamps are issued. +(2) Subsection (1) is deemed to have come into +force on June 23, 2022. +166 Section 5.1 of the Regulations, as enacted by +section 122 of the Budget Implementation Act, +2022, No. 1, is renumbered as section 5.01 and that +section is repositioned immediately after section +5 of the Regulations. +167 (1) The portion of subsection 8(1) of the Reg- +ulations before paragraph (a) is replaced by the +following: +8 (1) For the purposes of subsections 158.5(1) and (1.1) +of the Act, the required vaping product markings are +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 163-167 + +Page 413 +(2) Subsection (1) comes into force or is deemed +to have come into force on January 1, 2024. +PART 5 +Various Measures +DIVISION 1 +Federal Financial Institutions +SUBDIVISION A +Information Technology Activities +2018, c.12 +Budget Implementation Act, 2018, No. 1 +168 (1) Subsection 310(1) of the Budget Imple- +mentation Act, 2018, No. 1 is amended by replac- +ing the portion of the subparagraph 410(1)(c)(ii) +that it enacts before clause (A) with the follow- +ing: +(ii) designing, developing, manufacturing, selling +and otherwise dealing with information technology, +if those activities relate to +(2) Subsection 310(5) of the Act is amended by re- +placing the paragraph 410(3)(c) that it enacts with +the following: +(c) respecting the circumstances in which a company +may engage in the activities referred to in paragraphs +(1)(b.1) and (c), including the circumstances in which +it may collect, manipulate and transmit information +under subparagraph (1)(c)(i). +169 Subsection 312(1) of the French version of +the Act is amended by replacing the paragraphs +453(2.2)(b) and (c) that it enacts with the follow- +ing: +b) assortir de conditions l’acquisition par la société, +en vertu du paragraphe (2.1), du contrôle d’une entité +ou l’acquisition ou l’augmentation par cette société, en +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 4 Amendments to the Excise Act, 2001 and to Related Legislation +Stamping and Marking of Tobacco, Cannabis and Vaping Products Regulations +Sections 167-169 + +Page 414 +vertu de ce paragraphe, d’un intérêt de groupe finan- +cier dans une telle entité; +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +peut, en vertu du paragraphe (2.1), acquérir le +contrôle d’une entité ou acquérir ou augmenter un in- +térêt de groupe financier dans une telle entité. +170 Section 313 of the French version of the Act is +amended by replacing the paragraphs 453.1(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +peut acquérir le contrôle d’une entité qui exerce des +activités qu’une société est autorisée à exercer dans le +cadre des alinéas 410(1)b.1) et c) ou acquérir ou aug- +menter un intérêt de groupe financier dans une telle +entité, notamment dans quelles circonstances une +telle acquisition ou augmentation est interdite; +b) assortir de conditions l’acquisition par la société du +contrôle d’une entité visée à l’alinéa a) ou l’acquisition +ou l’augmentation par cette société, en vertu de cet ali- +néa, d’un intérêt de groupe financier dans une telle en- +tité. +171 (1) Subsection 316(1) of the Act is amended +by replacing the portion of the subparagraph +410(1)(c)(ii) that it enacts before clause (A) with +the following: +(ii) designing, developing, manufacturing, selling +and otherwise dealing with information technology, +if those activities relate to +(2) Subsection 316(5) of the French version of the +Act is amended by replacing the paragraph +410(3)(c) that it enacts with the following: +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la banque +peut exercer les activités visées aux alinéas (1)b.1) et +c), notamment en ce qui a trait à la collecte, la mani- +pulation et la transmission d’information en vertu du +sous-alinéa (1)c)(i). +172 Subsection 318(1) of the French version of +the Act is amended by replacing the paragraphs +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 169-172 + +Page 415 +468(2.2)(b) and (c) that it enacts with the follow- +ing: +b) assortir de conditions l’acquisition par la banque, +en vertu du paragraphe (2.1), du contrôle d’une entité +ou l’acquisition ou l’augmentation par cette banque, +en vertu de ce paragraphe, d’un intérêt de groupe fi- +nancier dans une telle entité; +c) prendre toute mesure d’ordre réglementaire +concernant les circonstances dans lesquelles la banque +peut, en vertu du paragraphe (2.1), acquérir le +contrôle d’une entité ou acquérir ou augmenter un in- +térêt de groupe financier dans une telle entité. +173 Section 319 of the French version of the Act is +amended by replacing the paragraphs 468.1(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la banque +peut acquérir le contrôle d’une entité qui exerce des +activités qu’une banque est autorisée à exercer dans le +cadre des alinéas 410(1)b.1) et c) ou acquérir ou aug- +menter un intérêt de groupe financier dans une telle +entité, notamment dans quelles circonstances une +telle acquisition ou augmentation est interdite; +b) assortir de conditions l’acquisition par la banque +du contrôle d’une entité visée à l’alinéa a) ou l’acquisi- +tion ou l’augmentation par cette banque, en vertu de +cet alinéa, d’un intérêt de groupe financier dans une +telle entité. +174 Section 321 of the French version of the Act is +amended +by +replacing +the +paragraphs +522.08(1.2)(a) and (b) that it enacts with the fol- +lowing: +a) assortir de conditions l’acquisition ou la détention +par la banque étrangère ou l’entité liée à une banque +étrangère du contrôle d’une entité canadienne — ou +l’acquisition ou la détention d’un intérêt de groupe fi- +nancier dans une telle entité — en vertu du paragraphe +(1.1); +b) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la banque +étrangère ou l’entité liée à une banque étrangère peut +acquérir ou détenir le contrôle d’une entité cana- +dienne — ou acquérir ou détenir un intérêt de groupe +financier dans une telle entité — en vertu du para- +graphe (1.1). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 172-174 + +Page 416 +175 Section 322 of the French version of the Act is +amended by replacing the paragraphs 522.081(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la banque +étrangère ou l’entité liée à une banque étrangère peut +acquérir ou détenir le contrôle d’une entité cana- +dienne qui exerce des activités qu’une banque est au- +torisée à exercer dans le cadre des alinéas 410(1)b.1) et +c) ou acquérir ou détenir un intérêt de groupe finan- +cier dans une telle entité; +b) assortir de conditions l’acquisition ou la détention +par la banque étrangère ou l’entité liée à une banque +étrangère du contrôle d’une entité visée à l’alinéa a) ou +l’acquisition ou la détention d’un intérêt de groupe fi- +nancier dans une telle entité. +176 (1) Subsection 324(1) of the Act is amended +by replacing the portion of the subparagraph +539(1)(b.2)(ii) that it enacts before clause (A) with +the following: +(ii) designing, developing, manufacturing, selling +and otherwise dealing with information technology, +if those activities relate to +(2) Subsection 324(3) of the Act is amended by re- +placing the paragraph 539(3)(c) that it enacts with +the following: +(c) respecting the circumstances in which an autho- +rized foreign bank may engage in the activities re- +ferred to in paragraphs (1)(b.1) and (b.2), including +the circumstances in which it may collect, manipulate +and +transmit +information +under +subparagraph +(1)(b.2)(i). +177 Subsection 326(1) of the French version of +the Act is amended by replacing the paragraphs +930(2.2)(a) and (b) that it enacts with the follow- +ing: +a) assortir de conditions l’acquisition par la société de +portefeuille bancaire, en vertu du paragraphe (2.1), du +contrôle d’une entité ou l’acquisition ou l’augmenta- +tion par cette société, en vertu de ce paragraphe, d’un +intérêt de groupe financier dans une telle entité; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 175-177 + +Page 417 +b) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de portefeuille bancaire peut, en vertu du paragraphe +(2.1), acquérir le contrôle d’une entité ou acquérir ou +augmenter un intérêt de groupe financier dans une +telle entité. +178 Section 327 of the French version of the Act is +amended by replacing the paragraphs 930.1(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de portefeuille bancaire peut acquérir le contrôle +d’une entité qui exerce des activités qu’une banque est +autorisée à exercer dans le cadre des alinéas 410(1)b.1) +et c) ou acquérir ou augmenter un intérêt de groupe fi- +nancier dans une telle entité, notamment dans quelles +circonstances une telle acquisition ou augmentation +est interdite; +b) assortir de conditions l’acquisition par la société de +portefeuille bancaire du contrôle d’une entité visée à +l’alinéa a) ou l’acquisition ou l’augmentation par cette +société d’un intérêt de groupe financier dans une telle +entité. +179 (1) Subsection 329(1) of the Act is amended +by replacing the portion of the subparagraph +441(1)(d)(ii) that it enacts before clause (A) with +the following: +(ii) designing, developing, manufacturing, selling +and otherwise dealing with information technology, +if those activities relate to +(2) Subsection 329(5) of the French version of the +Act is amended by replacing the paragraph +441(4)(c) that it enacts with the following: +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +peut exercer les activités visées aux alinéas (1)c.1) et +d), notamment en ce qui a trait à la collecte, la mani- +pulation et la transmission d’information en vertu du +sous-alinéa (1)d)(i). +180 (1) Subsection 331(1) of the French version of +the Act is amended by replacing the paragraphs +495(2.2)(b) and (c) that it enacts with the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 177-180 + +Page 418 +b) assortir de conditions l’acquisition par la société +d’assurance-vie, en vertu du paragraphe (2.1), du +contrôle d’une entité ou l’acquisition ou l’augmenta- +tion par cette société, en vertu de ce paragraphe, d’un +intérêt de groupe financier dans une telle entité; +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +d’assurance-vie peut, en vertu du paragraphe (2.1), ac- +quérir le contrôle d’une entité ou acquérir ou augmen- +ter un intérêt de groupe financier dans une telle entité. +(2) Subsection 331(3) of the French version of the +Act is amended by replacing the paragraphs +495(4.2)(a) and (b) that it enacts with the follow- +ing: +a) assortir de conditions l’acquisition par la société +d’assurances multirisques ou la société d’assurance +maritime, en vertu du paragraphe (4.1), d’une entité +ou l’acquisition ou l’augmentation par l’une de ces so- +ciétés, en vertu de ce paragraphe, d’un intérêt de +groupe financier dans une telle entité; +b) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +d’assurances multirisques ou la société d’assurance +maritime peut, en vertu du paragraphe (4.1), acquérir +le contrôle d’une entité ou acquérir ou augmenter un +intérêt de groupe financier dans une telle entité. +181 Section 332 of the French version of the Act is +amended by replacing the paragraphs 495.1(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +peut acquérir le contrôle d’une entité qui exerce des +activités qu’une société est autorisée à exercer dans le +cadre des alinéas 441(1)c.1) et d) ou acquérir ou aug- +menter un intérêt de groupe financier dans une telle +entité, notamment dans quelles circonstances une +telle acquisition ou augmentation est interdite; +b) assortir de conditions l’acquisition par la société du +contrôle d’une entité visée à l’alinéa a) ou l’acquisition +ou l’augmentation par cette société, en vertu de cet ali- +néa, d’un intérêt de groupe financier dans une telle en- +tité. +182 Subsection 335(1) of the French version of +the Act is amended by replacing the paragraphs +554(2.2)(b) and (c) that it enacts with the follow- +ing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 180-182 + +Page 419 +b) assortir de conditions l’acquisition par la société de +secours, en vertu du paragraphe (2.1), du contrôle +d’une entité ou l’acquisition ou l’augmentation par +cette société, en vertu de ce paragraphe, d’un intérêt +de groupe financier dans une telle entité; +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de secours peut, en vertu du paragraphe (2.1), acquérir +le contrôle d’une entité ou acquérir ou augmenter un +intérêt de groupe financier dans une telle entité. +183 Section 336 of the French version of the Act is +amended by replacing the paragraphs 554.1(a) +and (b) that it enacts with the following: +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de secours peut acquérir le contrôle d’une entité qui +exerce des activités qu’une société d’assurances multi- +risques est autorisée à exercer dans le cadre des ali- +néas 441(1)c.1) et d) ou acquérir ou augmenter un in- +térêt de groupe financier dans une telle entité, notam- +ment dans quelles circonstances une telle acquisition +ou augmentation est interdite; +b) assortir de conditions l’acquisition par la société de +secours du contrôle d’une entité visée à l’alinéa a) ou +l’acquisition ou l’augmentation par cette société, en +vertu de cet alinéa, d’un intérêt de groupe financier +dans une telle entité. +184 Subsection 337(1) of the French version of +the Act is amended by replacing the paragraphs +971(2.2)(b) and (c) that it enacts with the follow- +ing: +b) assortir de conditions l’acquisition par la société de +portefeuille d’assurances, en vertu du paragraphe +(2.1), du contrôle d’une entité ou l’acquisition ou l’aug- +mentation par cette société, en vertu de ce paragraphe, +d’un intérêt de groupe financier dans une telle entité; +c) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de portefeuille d’assurances peut, en vertu du para- +graphe (2.1), acquérir le contrôle d’une entité ou ac- +quérir ou augmenter un intérêt de groupe financier +dans une telle entité. +185 Section 338 of the French version of the Act is +amended by replacing the paragraphs 971.1(a) +and (b) that it enacts with the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 182-185 + +Page 420 +a) prendre +toute +mesure +d’ordre +réglementaire +concernant les circonstances dans lesquelles la société +de portefeuille d’assurances peut acquérir le contrôle +d’une entité qui exerce des activités qu’une société est +autorisée à exercer dans le cadre des alinéas 441(1)c.1) +et d) ou acquérir ou augmenter un intérêt de groupe +financier dans une telle entité; +b) assortir de conditions l’acquisition par une société +de portefeuille d’assurances du contrôle d’une entité +visée à l’alinéa a) ou l’acquisition ou l’augmentation +par cette société d’un intérêt de groupe financier dans +une telle entité. +SUBDIVISION B +Virtual Meetings +1991, c. 45 +Trust and Loan Companies Act +186 (1) Subsection 139(1) of the French version of +the Trust and Loan Companies Act is replaced by +the following: +Lieu des assemblées +139 (1) Les assemblées des actionnaires se tiennent au +Canada, au lieu que prévoient les règlements administra- +tifs ou, à défaut, que choisissent les administrateurs. +(2) Subsection 139(2) of the Act is replaced by the +following: +Participation by electronic means +(2) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is entitled to +attend a meeting of shareholders may participate in the +meeting by means of a telephonic, electronic or other +communication facility that permits all participants to +communicate adequately with each other during the +meeting if the company makes one available. A person +who is participating in a meeting by one of those means +is deemed for the purposes of this Act to be present at the +meeting. +Meeting held by electronic means +(2.1) If the directors or shareholders of a company call a +meeting of shareholders under this Act, those directors +or shareholders may determine that the meeting shall be +held, in accordance with any regulations, entirely by +means of a telephonic, electronic or other communica- +tion facility that permits all participants to communicate +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION A Information Technology Activities +Sections 185-186 + +Page 421 +adequately with each other during the meeting, if the by- +laws so provide. +187 Subsection 154(4) of the Act is replaced by +the following: +Voting while participating electronically +(4) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is participat- +ing in a meeting of shareholders under subsection 139(2) +or (2.1) and entitled to vote at that meeting may vote by +means of the telephonic, electronic or other communica- +tion facility that the company has made available for that +purpose. +1991, c. 46 +Bank Act +188 (1) Subsection 136(1) of the French version of +the Bank Act is replaced by the following: +Lieu des assemblées +136 (1) Les +assemblées +des +actionnaires +ou +des +membres se tiennent au Canada, au lieu que prévoient les +règlements administratifs ou, à défaut, que choisissent +les administrateurs. +(2) Subsection 136(2) of the Act is replaced by the +following: +Participation by electronic means +(2) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is entitled to +attend a meeting of shareholders or members may partic- +ipate in the meeting by means of a telephonic, electronic +or other communication facility that permits all partici- +pants to communicate adequately with each other during +the meeting if the bank makes one available. A person +who is participating in a meeting by one of those means +is deemed for the purposes of this Act to be present at the +meeting. +Meeting held by electronic means +(2.1) If the directors, shareholders or members of a bank +call a meeting of shareholders or members under this +Act, those directors, shareholders or members may de- +termine that the meeting shall be held, in accordance +with any regulations, entirely by means of a telephonic, +electronic or other communication facility that permits +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION B Virtual Meetings +Sections 186-188 + +Page 422 +all participants to communicate adequately with each +other during the meeting, if the by-laws so provide. +189 Subsection 151(4) of the Act is replaced by +the following: +Voting while participating electronically +(4) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is participat- +ing in a meeting under subsection 136(2) or (2.1) and en- +titled to vote at that meeting may vote by means of the +telephonic, electronic or other communication facility +that the bank has made available for that purpose. +190 (1) Subsection 725(1) of the French version of +the Act is replaced by the following: +Lieu des assemblées +725 (1) Les assemblées des actionnaires se tiennent au +Canada, au lieu que prévoient les règlements administra- +tifs ou, à défaut, que choisissent les administrateurs. +(2) Subsection 725(2) of the Act is replaced by the +following: +Participation by electronic means +(2) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is entitled to +attend a meeting of shareholders may participate in the +meeting by means of a telephonic, electronic or other +communication facility that permits all participants to +communicate adequately with each other during the +meeting if the bank holding company makes one avail- +able. A person who is participating in a meeting by one of +those means is deemed for the purposes of this Part to be +present at the meeting. +Meeting held by electronic means +(2.1) If the directors or shareholders of a bank holding +company call a meeting of shareholders under this Act, +those directors or shareholders may determine that the +meeting shall be held, in accordance with any regula- +tions, entirely by means of a telephonic, electronic or +other communication facility that permits all participants +to communicate adequately with each other during the +meeting, if the by-laws so provide. +191 Subsection 740(4) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION B Virtual Meetings +Sections 188-191 + +Page 423 +Voting while participating electronically +(4) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is participat- +ing in a meeting of shareholders under subsection 725(2) +or (2.1) and entitled to vote at that meeting may vote by +means of the telephonic, electronic or other communica- +tion facility that the bank holding company has made +available for that purpose. +1991, c. 47 +Insurance Companies Act +192 (1) Subsection 140(1) of the French version of +the Insurance Companies Act is replaced by the +following: +Lieu des assemblées +140 (1) Les assemblées des actionnaires ou des sous- +cripteurs se tiennent au Canada, au lieu que prévoient les +règlements administratifs ou, à défaut, que choisissent +les administrateurs. +(2) Subsection 140(2) of the Act is replaced by the +following: +Participation by electronic means +(2) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is entitled to +attend a meeting of shareholders or policyholders may +participate in the meeting by means of a telephonic, elec- +tronic or other communication facility that permits all +participants to communicate adequately with each other +during the meeting if the company makes one available. +A person who is participating in a meeting by one of +those means is deemed for the purposes of this Act to be +present at the meeting. +Meeting held by electronic means +(2.1) If the directors, shareholders or policyholders of a +company call a meeting of shareholders or policyholders +under this Act, those directors, shareholders or policy- +holders may determine that the meeting shall be held, in +accordance with any regulations, entirely by means of a +telephonic, electronic or other communication facility +that permits all participants to communicate adequately +with each other during the meeting, if the by-laws so pro- +vide. +193 Subsection 157(4) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION B Virtual Meetings +Sections 191-193 + +Page 424 +Voting while participating electronically +(4) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is participat- +ing in a meeting of shareholders or policyholders under +subsection 140(2) or (2.1) and entitled to vote at that +meeting may vote by means of the telephonic, electronic +or other communication facility that the company has +made available for that purpose. +194 (1) Subsection 764(1) of the French version of +the Act is replaced by the following: +Lieu des assemblées +764 (1) Les assemblées des actionnaires se tiennent au +Canada, au lieu que prévoient les règlements administra- +tifs ou, à défaut, que choisissent les administrateurs. +(2) Subsection 764(2) of the Act is replaced by the +following: +Participation by electronic means +(2) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is entitled to +attend a meeting of shareholders may participate in the +meeting by means of a telephonic, electronic or other +communication facility that permits all participants to +communicate adequately with each other during the +meeting if the insurance holding company makes one +available. A person who is participating in a meeting by +one of those means is deemed for the purposes of this +Part to be present at the meeting. +Meeting held by electronic means +(2.1) If the directors or shareholders of an insurance +holding company call a meeting of shareholders under +this Act, those directors or shareholders may determine +that the meeting shall be held, in accordance with any +regulations, entirely by means of a telephonic, electronic +or other communication facility that permits all partici- +pants to communicate adequately with each other during +the meeting, if the by-laws so provide. +195 Subsection 778(4) of the Act is replaced by +the following: +Voting while participating electronically +(4) Unless the by-laws provide otherwise and in accor- +dance with any regulations, any person who is participat- +ing in a meeting of shareholders under subsection 764(2) +or (2.1) and entitled to vote at that meeting may vote by +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION B Virtual Meetings +Sections 193-195 + +Page 425 +means of the telephonic, electronic or other communica- +tion facility that the insurance holding company has +made available for that purpose. +Coming into Force +Order in council +196 This Subdivision comes into force on a day +to be fixed by order of the Governor in Council. +DIVISION 2 +Leave Related to Pregnancy Loss and +Bereavement Leave +R.S., c. L-2 +Canada Labour Code +197 Section 187.1 of the Canada Labour Code is +amended by adding the following after subsec- +tion (2): +Application of section 210.2 +(2.1) If an employee interrupts a vacation to take leave +under Division VIII and resumes the vacation immedi- +ately at the end of that leave, section 210.2 applies to +them as if they did not resume the vacation before re- +turning to work. +198 The Act is amended by adding the following +after section 206.5: +Leave Related to Pregnancy Loss +Definitions +206.51 (1) The following definitions apply in this sec- +tion. +common-law partner, in relation to an individual, +means a person who is cohabiting with the individual in a +conjugal relationship, having so cohabited for a period of +at least one year. (conjoint de fait) +stillbirth means the complete expulsion or extraction of +a foetus from a person on or after the 20th week of preg- +nancy or after the foetus has attained at least 500 g, with- +out any breathing, beating of the heart, pulsation of the +umbilical cord or movement of voluntary muscle from +the foetus after the expulsion or extraction. (mortinais- +sance) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 1 Federal Financial Institutions +SUBDIVISION B Virtual Meetings +Sections 195-198 + +Page 426 +Eligible employees +(2) An employee is eligible for the leave of absence re- +ferred to in subsection (3) if +(a) their pregnancy does not result in a live birth; +(b) the pregnancy of their spouse or common-law +partner does not result in a live birth; or +(c) they intended to be the legal parent of the child +that would have been born had another person’s preg- +nancy resulted in a live birth. +Entitlement to leave +(3) An employee who is eligible for a leave of absence un- +der subsection (2) is entitled to and shall be granted a +leave of absence of up to +(a) eight weeks, if the pregnancy resulted in a still- +birth; or +(b) three days, in any other case. +Pregnancy with multiples +(4) For the purposes of this section, the following apply +in respect of a pregnancy of more than one foetus: +(a) an employee may take only one leave of absence +under subsection (3) in respect of the pregnancy; and +(b) a pregnancy that does not result in a live birth in- +cludes a pregnancy that has ended without a live birth +in respect of at least one foetus. +Period when leave may be taken +(5) The period during which the employee may take a +leave of absence begins on the day on which the pregnan- +cy does not result in a live birth and ends 26 weeks after +that day. +Leave with pay +(6) If the employee has completed three consecutive +months of continuous employment with the employer, +the employee is entitled to the first three days of leave +with pay at their regular rate of wages for their normal +hours of work, and such pay shall for all purposes be con- +sidered to be wages. +Division of leave +(7) The leave of absence may be taken in one or two peri- +ods. The employer may require that each period of leave +be not less than one day’s duration. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Section +198 + +Page 427 +Regulations +(8) The Governor in Council may make regulations +defining any expression for the purposes of this section, +including the expressions “regular rate of wages” and +“normal hours of work”. +199 (1) Subsection 207.3(3) of the Act is replaced +by the following: +Notice — leave of more than four weeks +(3) If the length of the leave taken under any of sections +206.3 to 206.5, paragraph 206.51(3)(a) or section 206.9 is +more than four weeks, the notice in writing of any change +in the length of the leave shall be provided on at least +four weeks’ notice, unless there is a valid reason why that +cannot be done. +(2) Subsection 207.3(5) of the Act is replaced by +the following: +Return to work postponed +(5) If an employee who takes a leave of more than four +weeks under any of sections 206.3 to 206.5 or paragraph +206.51(3)(a) wishes to shorten the length of the leave but +does not provide the employer with four weeks’ notice, +the employer may postpone the employee’s return to +work for a period of up to four weeks after the day on +which the employee informs the employer of the new end +date of the leave. If the employer informs the employee +that their return to work is postponed, the employee is +not entitled to return to work until the day that is indicat- +ed by the employer. +200 (1) Paragraph 209.4(a) of the Act is replaced +by the following: +(a) specifying the absences from employment that are +deemed not to have interrupted continuous employ- +ment referred to in any of sections 206.51 to 206.8; +(2) Paragraph 209.4(g) of the Act is replaced by +the following: +(g) prescribing shorter periods of consecutive months +of continuous employment for the purposes of subsec- +tions 206.51(6), 206.6(2), 206.7(2.1) and 206.8(1); +201 (1) Subsection 210(1.3) of the Act is replaced +by the following: +Notice to employer +(1.3) Every employee who takes the leave of absence +shall, as soon as possible, provide the employer with a +notice in writing of the beginning of any period of leave +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Sections 198-201 + +Page 428 +of absence, the reasons for the leave and the length of the +leave that they intend to take. +Notice — change in length of leave +(1.4) Every employee who is on the leave of absence +shall, as soon as possible, provide the employer with a +notice in writing of any change in the length of the leave +that they intend to take. +Notice — leave of more than four weeks +(1.5) If the length of the leave of absence is more than +four weeks, the notice in writing of any change in the +length of the leave shall be provided on at least four +weeks’ notice, unless there is a valid reason why that can- +not be done. +Return to work postponed +(1.6) If an employee who takes the leave of absence for +more than four weeks wishes to shorten the length of the +leave but does not provide the employer with four weeks’ +notice, the employer may postpone the employee’s return +to work for a period of up to four weeks after the day on +which the employee informs the employer of the new end +date of the leave. If the employer informs the employee +that their return to work is postponed, the employee is +not entitled to return to work until the day that is indicat- +ed by the employer. +Deemed part of leave +(1.7) The period of the postponement is deemed to be +part of the leave. +(2) Subsection 210(3) of the Act is repealed. +202 The Act is amended by adding the following +after section 210: +Right to notice of employment opportunities +210.1 An employee who takes a leave of absence from +employment under this Division is entitled, on written +request, to be informed in writing of every employment, +promotion or training opportunity that arises during the +period when the employee is on the leave of absence and +for which the employee is qualified, and on receiving the +request, every employer of the employee shall inform the +employee accordingly. +Resumption of employment in same position +210.2 (1) An employee who takes a leave of absence +from employment under this Division is entitled to be re- +instated in the position that the employee occupied when +the leave of absence commenced, and the employer of the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Sections 201-202 + +Page 429 +employee shall reinstate the employee in that position at +the end of the leave. +Comparable position +(2) If for any valid reason an employer cannot reinstate +an employee in the position referred to in subsection (1), +the employer shall reinstate the employee in a compara- +ble position with the same wages and benefits and in the +same location. +Wages and benefits affected by reorganization +(3) If an employee takes leave under this Division and, +during the period of that leave, the wages and benefits of +the group of employees of which that employee is a mem- +ber are changed as part of a plan to reorganize the indus- +trial establishment in which that group is employed, that +employee is entitled, on being reinstated in employment +under this section, to receive the wages and benefits in +respect of that employment that the employee would +have been entitled to receive had they been working +when the reorganization took place. +Notice of changes in wages and benefits +(4) The employer of every employee who is on a leave of +absence under this Division and whose wages and bene- +fits would be changed as a result of a reorganization re- +ferred to in subsection (3) shall notify the employee in +writing of that change as soon as possible. +Right to benefits +210.3 (1) The pension, health and disability benefits +and the seniority of any employee who takes a leave of +absence from employment under this Division accumu- +late during the entire period of the leave. +Contributions by employee +(2) If contributions are required from an employee in or- +der for the employee to be entitled to a benefit referred to +in subsection (1), the employee is responsible for and +shall, within a reasonable time, pay those contributions +for the period of any leave of absence under this Division +unless, before or within a reasonable time after taking +the leave, the employee notifies the employer of the em- +ployee’s intention to discontinue contributions during +that period. +Contributions by employer +(3) An employer who pays contributions in respect of a +benefit referred to in subsection (1) shall continue to pay +those contributions during an employee’s leave of ab- +sence under this Division in at least the same proportion +as if the employee were not on leave unless the employee +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Section +202 + +Page 430 +does not pay the employee’s contributions, if any, within +a reasonable time. +Failure to pay contributions +(4) For the purposes of calculating the pension, health +and disability benefits of an employee in respect of whom +contributions have not been paid as required under sub- +sections (2) and (3), the benefits do not accumulate dur- +ing the leave of absence and employment on the employ- +ee’s return to work is deemed to be continuous with em- +ployment before the employee’s absence. +Deemed continuous employment +(5) For the purposes of calculating benefits, other than +benefits referred to in subsection (1), of an employee who +takes a leave of absence under this Division, employment +on the employee’s return to work is deemed to be contin- +uous with employment before the employee’s absence. +Effect of leave +210.4 Despite the provisions of any income-replace- +ment scheme or any insurance plan in force at the work- +place, an employee who takes a leave of absence from +employment under this Division is entitled to benefits +under the scheme or plan on the same terms as any em- +ployee who is absent from work for health-related rea- +sons and is entitled to benefits under the scheme or plan. +Prohibition +210.5 No employer shall +(a) dismiss, suspend, lay off, demote or discipline an +employee because the employee applies for, intends to +take or has taken a leave of absence from employment +under this Division; or +(b) take into account the fact that an employee applies +for, intends to take or has taken a leave of absence +from employment under this Division in any decision +to promote or train that employee. +Regulations +210.6 The Governor in Council may make regulations +(a) defining the expression “immediate family” for the +purposes of subsection 210(1); +(b) for the purposes of subsection 210(2), +(i) defining the expressions “regular rate of wages” +and “normal hours of work”, and +(ii) prescribing shorter periods of consecutive +months of continuous employment; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Section +202 + +Page 431 +(c) specifying what does not constitute a valid reason +for not reinstating an employee in the position re- +ferred to in subsection 210.2(2); +(d) for the purposes of this Division, specifying the ab- +sences from employment that are deemed not to have +interrupted continuity of employment; +(e) specifying the circumstances in which a leave un- +der this Division may be interrupted; and +(f) extending the period within which a leave under +this Division may be taken. +203 Subsection 246.1(1) of the Act is amended by +adding the following after paragraph (a): +(a.1) the employer has taken action against the em- +ployee in contravention of paragraph 210.5(a) or (b); +2021, c. 27 +An Act to amend the Criminal Code +and the Canada Labour Code +204 (1) Section 6.1 of An Act to amend the Crimi- +nal Code and the Canada Labour Code is amend- +ed by replacing the subsection 210(1) that it en- +acts with the following: +Employee entitled +210 (1) Except when subsection (1.01) applies, every +employee is entitled to and shall be granted, in the event +of the death of a member of their immediate family or a +family member in respect of whom the employee is, at +the time of the death, on leave under section 206.3 or +206.4, a leave of absence from employment of up to 10 +days that may be taken during the period that begins on +the day on which the death occurs and ends six weeks af- +ter the latest of the days on which any funeral, burial or +memorial service of that deceased person occurs. +(2) Section 6.1 of the Act is amended by replacing +the subsections 210(1.02) and (1.03) that it enacts +with the following: +Definition of child +(1.02) In subsection (1.01), child means +(a) a person who is under 18 years of age; or +(b) a person in respect of whom the employee or their +spouse or common-law partner, as the case may be, is +entitled to the Canada caregiver credit under para- +graph 118(1)(d) of the Income Tax Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Canada Labour Code +Sections 202-204 + +Page 432 +205 Subsection 8(3) of the Act is replaced by the +following: +Section 6.1 +(3) Section 6.1 comes into force on the day on +which section 198 of the Fall Economic Statement +Implementation Act, 2023 comes into force. +Transitional Provision +Subsection 210(1.3) +206 Subsection 210(1.3) of the Canada Labour +Code, as enacted by subsection 201(1), applies on- +ly with respect to leaves under section 210 of that +Act that begin on or after the day on which that +subsection 201(1) comes into force. +Coordinating Amendments +2021, c. 27 +207 (1) In this section, other Act means An Act to +amend the Criminal Code and the Canada +Labour Code, chapter 27 of the Statutes of +Canada, 2021. +(2) If section 6.1 of the other Act comes into force +before section 204 of this Act, then +(a) sections 204 and 205 of this Act are deemed +never to have come into force and are re- +pealed; +(b) subsection 210(1) of the Canada Labour +Code is replaced by the following: +Employee entitled +210 (1) Except when subsection (1.01) applies, every +employee is entitled to and shall be granted, in the event +of the death of a member of their immediate family or a +family member in respect of whom the employee is, at +the time of the death, on leave under section 206.3 or +206.4, a leave of absence from employment of up to 10 +days that may be taken during the period that begins on +the day on which the death occurs and ends six weeks af- +ter the latest of the days on which any funeral, burial or +memorial service of that deceased person occurs. +(c) subsections 210(1.02) and (1.03) of the +Canada Labour Code are replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +An Act to amend the Criminal Code and the Canada Labour Code +Sections 205-207 + +Page 433 +Definition of child +(1.02) In subsection (1.01), child means +(a) a person who is under 18 years of age; or +(b) a person in respect of whom the employee or their +spouse or common-law partner, as the case may be, is +entitled to the Canada caregiver credit under para- +graph 118(1)(d) of the Income Tax Act. +(3) If section 6.1 of the other Act and section 204 of +this Act come into force on the same day, then +that section 204 is deemed to have come into +force before that section 6.1. +Coming into Force +540th day or order in council +208 Sections 197 to 203 come into force on the +540th day after the day on which this Act receives +royal assent or on an earlier day to be fixed by or- +der of the Governor in Council. +DIVISION 3 +Canada Water Agency Act +Enactment of Act +Enactment +209 The Canada Water Agency Act is enacted as +follows: +An Act respecting the Canada Water Agency +Preamble +Whereas the Government of Canada recognizes the +importance of taking action to respond to the grow- +ing challenges threatening the health and sustainable +management of freshwater ecosystems; +Whereas the Government of Canada wishes to foster +collaboration with respect to freshwater issues; +Whereas the Government of Canada wishes to con- +tribute to the protection, conservation and restora- +tion of the quality of fresh water and the health of +freshwater ecosystems in Canada and to take other +collaborative measures, including the development +of policy and the promotion of sound governance +with respect to fresh water, as well as the improve- +ment of the ease of access to and use of relevant da- +ta; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 2 Leave Related to Pregnancy Loss and Bereavement Leave +Coordinating Amendments +Sections 207-209 + +Page 434 +Whereas the Government of Canada recognizes the +importance of relying on scientific knowledge related +to fresh water and of relying, through cooperation +with the Indigenous peoples of Canada, on Indige- +nous knowledge related to fresh water; +Whereas the Government of Canada wishes to coor- +dinate federal policies and programs with respect to +freshwater issues; +Whereas the Government of Canada is committed, in +the course of exercising and performing its powers, +duties and functions with respect to fresh water, to +fostering reconciliation with the Indigenous peoples +of Canada and to ensuring respect for their rights rec- +ognized and affirmed under section 35 of the Consti- +tution Act, 1982; +Whereas the Government of Canada is committed to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples; +Whereas the Government of Canada is committed to +promoting cooperation with respect to freshwater is- +sues with provincial and territorial governments and +the Indigenous peoples of Canada; +Whereas the Government of Canada wishes to pro- +mote cooperation with respect to freshwater issues +with foreign governments, international organiza- +tions and interested persons and organizations; +And whereas the Government of Canada considers +that the creation of the Canada Water Agency will +contribute to the coordination of federal efforts to +promote sustainable freshwater management; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Canada Water Agency +Act. +Definitions +Definitions +2 The following definitions apply in this Act. +Agency means the Canada Water Agency established by +section 3. (Agence) +Minister means the Minister of the Environment. (mi- +nistre) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 3 Canada Water Agency Act +Enactment of Act +Section +209 + +Page 435 +President means the President of the Agency appointed +under section 7. (président) +Canada Water Agency +Establishment +3 The Canada Water Agency is established for the pur- +pose of assisting the Minister in exercising or performing +the Minister’s powers, duties and functions in relation to +fresh water under any Act of Parliament, including the +Department of the Environment Act and the Canada +Water Act. +Head office +4 The head office of the Agency is to be at a place in +Canada that is designated by the Governor in Council. +Minister to preside +5 The Minister presides over the Agency and has the +management and direction of it. +Delegation to Agency +6 (1) The Minister may, subject to any terms and condi- +tions that the Minister specifies, delegate to an officer or +employee of the Agency any power, duty or function that +the Minister is authorized to exercise or perform under +any Act of Parliament in relation to fresh water. +Restriction +(2) However, the Minister is not authorized to delegate a +power to make regulations or a power to delegate under +subsection (1). +President +Appointment +7 The President of the Agency is to be appointed by the +Governor in Council to hold office during pleasure for a +renewable term of up to five years. +Chief executive officer +8 The President is the chief executive officer of the Agen- +cy and has the rank and status of a deputy head of a de- +partment. +Remuneration +9 The President is to be paid the remuneration fixed by +the Governor in Council. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 3 Canada Water Agency Act +Enactment of Act +Section +209 + +Page 436 +General Provisions +Officers and employees +10 The officers and employees necessary for the proper +conduct of the work of the Agency are to be appointed in +accordance with the Public Service Employment Act. +Other government services and facilities +11 (1) A department, board or agency of the Govern- +ment of Canada may provide to the Agency services and +facilities that are necessary for carrying out the Agency’s +purpose. +Use of services and facilities +(2) In exercising its powers and performing its duties +and functions, the Agency must, where appropriate, +make use of those services and facilities. +Provision of services and facilities +12 The Agency may provide services and facilities to de- +partments, boards and agencies of the Government of +Canada. +Committees +13 (1) The Minister may establish advisory committees +in relation to fresh water and provide for their member- +ship, duties, functions and operation. +Remuneration +(2) The Minister may fix the remuneration that members +of a committee are to be paid for the performance of their +duties and functions. +Reimbursement +(3) The Minister may determine whether members of a +committee are to be reimbursed for the travel, living and +other expenses incurred in the performance of their du- +ties and functions while absent from their ordinary place +of residence. Any such reimbursement is to be paid in ac- +cordance with Treasury Board directives. +Transitional Provisions +Definitions +14 The following definitions apply in sections 15 to 18. +former agency means the portion of the federal public +administration, within the Department of the Environ- +ment, known as the Canada Water Agency. (ancienne +agence) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 3 Canada Water Agency Act +Enactment of Act +Section +209 + +Page 437 +new agency means the Canada Water Agency estab- +lished by section 3. (nouvelle agence) +Position +15 (1) Nothing in this Act is to be construed as affecting +the status of an employee who, immediately before the +coming into force of this section, occupied a position in +the former agency, except that the employee, on that +coming into force, is to occupy that position in the new +agency. +Definition of employee +(2) In subsection (1), employee has the same meaning +as in subsection 2(1) of the Public Service Employment +Act. +Appropriations +16 Any amount that is appropriated by an Act of Parlia- +ment, for the fiscal year in which this section comes into +force, to defray the expenditures of the former agency +and that is unexpended on the day on which this section +comes into force is deemed to be an amount appropriat- +ed to defray the expenditures of the new agency. +Transfer of powers, duties and functions +17 Any power, duty or function that is exercisable by an +officer or employee of the former agency under any Act, +order, rule or regulation or under any contract, lease, li- +cence or other document, is to be exercised by the appro- +priate officer or employee of the new agency. +Clarification +18 For greater certainty, the powers, duties and func- +tions referred to in section 17 include those related to the +administration, in whole or in part, of any contract, lease, +licence or other document that relates to the activities, +management or operation of the former agency. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +210 Schedule I to the Access to Information Act +is amended by adding the following, in alphabeti- +cal order, under the heading “Other Government +Institutions”: +Canada Water Agency +Agence canadienne de l’eau +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 3 Canada Water Agency Act +Enactment of Act +Sections 209-210 + +Page 438 +R.S., c. F-11 +Financial Administration Act +211 Schedule I.1 to the Financial Administration +Act is amended by adding, in alphabetical order +in column I, a reference to +Canada Water Agency +Agence canadienne de l’eau +and a corresponding reference in column II to +“Minister of the Environment.” +212 Schedule IV to the Act is amended by adding +the following in alphabetical order: +Canada Water Agency +Agence canadienne de l’eau +213 Part II of Schedule VI to the Act is amended +by adding, in alphabetical order in column I, a +reference to +Canada Water Agency +Agence canadienne de l’eau +and a corresponding reference in column II to +“President.” +R.S., c. P-21 +Privacy Act +214 The schedule to the Privacy Act is amended +by adding the following, in alphabetical order, +under the heading “Other Government Institu- +tions”: +Canada Water Agency +Agence canadienne de l’eau +R.S., c. P-36 +Public Service Superannuation Act +215 Part I of Schedule I to the Public Service Su- +perannuation Act is amended by adding the fol- +lowing in alphabetical order: +Canada Water Agency +Agence canadienne de l’eau +Coming into Force +Order in council +216 The provisions of the Canada Water Agency +Act, as enacted by section 209, and sections 210 to +215, come into force on a day or days to be fixed +by order of the Governor in Council. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 3 Canada Water Agency Act +Consequential Amendments +Sections 211-216 + +Page 439 +DIVISION 4 +1997, c. 13; 2018, c. 9, s. 2 +Tobacco and Vaping Products Act +217 The Tobacco and Vaping Products Act is +amended by adding the following after section 42: +PART V.01 +Fees and Charges +Regulations by Minister +42.1 (1) The Minister may make regulations respecting +fees or charges to be paid by manufacturers for the pur- +pose of recovering the costs incurred by His Majesty in +right of Canada in relation to the carrying out of the pur- +pose of this Act, including regulations +(a) fixing the fees or charges or providing for the man- +ner of calculating them; +(b) requiring manufacturers to submit to the Minister +information for the calculation of the fees or charges +and prescribing the information that manufacturers +must submit as well as the form and manner in which +and the time within which the information must be +submitted; +(c) respecting the payment of the fees or charges, in- +cluding the time and manner of payment; +(d) respecting, for the purposes of section 42.13, the +information that the Minister must make available to +the public, including +(i) the name of each manufacturer who is required +to pay the fees or charges, +(ii) information relating to whether each manufac- +turer has paid the fees or charges, +(iii) information relating to whether each manufac- +turer has submitted the information required under +this Part, and +(iv) information relating to the measures taken in +respect of each manufacturer who has failed to pay +the fees or charges or submit the information re- +quired under this Part; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 4 Tobacco and Vaping Products Act +Section +217 + +Page 440 +(e) prescribing anything that by this Part is to be pre- +scribed. +Consultation +(2) Before making regulations, the Minister must consult +with any persons or entities that the Minister considers +to be interested in the matter. +Remission +42.11 (1) The Minister may, by order, remit all or part +of any fee or charge provided for under this Part or the +interest on it. +Remission may be conditional +(2) A remission may be conditional. +Conditional remission +(3) If a remission is conditional and the condition is not +fulfilled, then the remission is cancelled and is deemed +never to have been granted. +Documents to be kept +42.12 (1) Every manufacturer must keep, in the pre- +scribed manner and for the prescribed time, all docu- +ments that they used in order to submit the information +required under this Part to the Minister. +Keeping and providing documents +(2) The manufacturer must keep the documents at their +place of business in Canada or at any prescribed place +and must, on written request, provide them to the Minis- +ter. +Public disclosure by Minister +42.13 The Minister must make available to the public, +within the prescribed time, the information relating to +the fees and charges provided for under this Part that is +required by the regulations. +Debt to His Majesty +42.14 (1) Any fees or charges payable under this Part +constitute a debt due to His Majesty in right of Canada +that may be recovered in a court of competent jurisdic- +tion. +Limitation period or prescription +(2) No proceedings to recover a debt due to His Majesty +in right of Canada under subsection (1) may be +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 4 Tobacco and Vaping Products Act +Section +217 + +Page 441 +commenced later than five years after the day on which +the debt became payable. +Certificate of default +42.15 (1) Any debt that may be recovered under subsec- +tion 42.14(1) in respect of which there is a default of pay- +ment, or the part of any such debt that has not been paid, +may be certified by the Minister. +Judgment +(2) On production to the Federal Court, a certificate +made under subsection (1) must be registered in that +Court and, when registered, has the same force and ef- +fect, and all proceedings may be taken on the certificate, +as if it were a judgment obtained in that Court for a debt +of the amount specified in the certificate and all reason- +able costs and charges attendant in the registration of the +certificate. +Prohibition on sale +42.16 (1) The Minister may, by order, prohibit the sale +of a tobacco product or vaping product by a manufactur- +er who fails to pay the fees or charges payable under this +Part or submit the information required under this Part. +Statutory Instruments Act +(2) An order made under subsection (1) is not a statutory +instrument within the meaning of the Statutory Instru- +ments Act. +218 The Act is amended by adding the following +after section 46: +Offences related to fees and charges +46.1 Every manufacturer who contravenes subsection +42.12(1) or (2) or an order made under subsection +42.16(1) is guilty of an offence and liable on summary +conviction to a fine not exceeding $50,000. +DIVISION 5 +R.S., c. C-21; S.C. 2001, c. 9, s. 218 +Canadian Payments Act +Amendments to the Act +219 (1) Paragraph (b) of the definition central co- +operative credit society and central in subsection +2(1) of the English version of the Canadian Pay- +ments Act is replaced by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 4 Tobacco and Vaping Products Act +Sections 217-219 + +Page 442 +(b) whose directors are wholly or primarily individu- +als elected or appointed by local cooperative credit so- +cieties; (société coopérative de crédit centrale ou +centrale) +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +entity includes a corporation, trust, partnership, fund, +agency and unincorporated association or organization; +(entité) +person includes an entity; (personne) +220 (1) Paragraph 4(2)(a) of the Act is replaced +by the following: +(a) a central, a trust company, a loan company, a local +and any other person that accepts deposits transfer- +able by order; +(b) a clearing house, as defined in section 2 of the +Payment Clearing and Settlement Act, of a clearing +and settlement system designated under subsection +4(1) of that Act; +(2) Subsection 4(2) of the Act is amended by strik- +ing out “and” at the end of paragraph (g), by +adding “and” at the end of paragraph (h) and by +adding the following after paragraph (h): +(i) a payment service provider, as defined in section +2 of the Retail Payment Activities Act, that performs +retail payment activities, as defined in that section. +221 The portion of subsection 9(1) of the English +version of the Act before paragraph (a) is re- +placed by the following: +Ineligibility +9 (1) No individual is eligible to be a director if they are +222 (1) Subparagraph 18(1)(k)(ii) of the Act is re- +placed by the following: +(ii) the remuneration of directors referred to in +paragraph 8(1)(d) and of individuals referred to in +subsection 21.2(7), +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 5 Canadian Payments Act +Amendments to the Act +Sections 219-222 + +Page 443 +(2) Subparagraph 18(1)(k)(iii) of the English ver- +sion of the Act is replaced by the following: +(iii) the procedures for the nomination, selection +and appointment of individuals to be members of +the Stakeholder Advisory Council or the Member +Advisory Council. +223 Subsection 20(1) of the French version of the +Act is replaced by the following: +Comité de nomination +20 (1) Le conseil constitue un comité de nomination +chargé de désigner des candidats compétents et de pro- +poser leur candidature à l’élection d’administrateurs. +224 Section 21 of the Act is replaced by the fol- +lowing: +Other committees +21 The Board may, subject to the regulations, establish +other committees consisting of such individuals as the +Board considers appropriate. +225 (1) Subsection 21.2(1) of the Act is replaced +by the following: +Stakeholder Advisory Council +21.2 (1) There shall be a Stakeholder Advisory Council +consisting of individuals who are independent of the As- +sociation and of its members and are appointed by the +Board in consultation with the Minister. +(2) Subsection 21.2(5) of the Act is replaced by the +following: +Representative character +(5) The Council shall be broadly representative of users +and payment service providers that are not members of +the Association. +(3) The portion of subsection 21.2(7) of the Act be- +fore paragraph (a) is replaced by the following: +Remuneration +(7) The Association may pay the remuneration that is +fixed by by-law to the following individuals: +(4) Paragraph 21.2(7)(b) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 5 Canadian Payments Act +Amendments to the Act +Sections 222-225 + +Page 444 +(b) any individual who represents the interests of such +a member or who is represented by such a member. +226 Subsection 21.4(1) of the Act is replaced by +the following: +Member Advisory Council +21.4 (1) There shall be a Member Advisory Council con- +sisting of individuals appointed by the Board. +227 Paragraph 35(1)(b) of the English version of +the Act is replaced by the following: +(b) respecting the election of directors of the Associa- +tion, including the eligibility of individuals to be elect- +ed as directors, and defining independent for the pur- +poses of paragraph 8(1)(d); +228 Paragraph 40(1)(a) of the English version of +the Act is replaced by the following: +(a) the conditions an entity must meet to become a +participant in the designated payment system; +229 Section 49 of the Act is replaced by the fol- +lowing: +Review +50 On the fourth anniversary of the day on which this +section comes into force, the Minister shall cause to be +conducted a review of this Act and its operation and +cause a report on the review to be laid before each House +of Parliament on any of the first 15 days on which that +House is sitting after the review is completed. +Coming into Force +Order in council +230 Sections 219 to 228 come into force on a day +or days to be fixed by order of the Governor in +Council. +DIVISION 6 +Measures Related to Competition +R.S., c. C-34; R.S., c. 29 (2nd Supp.), s. 19 +Competition Act +231 Subsections 19(4) and (5) of the Competition +Act are replaced by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 5 Canadian Payments Act +Amendments to the Act +Sections 225-231 + +Page 445 +Determination of claim to privilege +(4) A judge of a superior or county court in the province +in which a record placed in custody under this section +was ordered to be produced or in which it was found, or +of the Federal Court, sitting in camera, may decide the +question of solicitor-client privilege in relation to the +record on application made in accordance with the rules +of the court by the Commissioner or the owner of the +record or the person in whose possession it was found if +notice of the application has been given by the applicant +to all other persons entitled to make application. +232 Section 45.1 of the Act is replaced by the fol- +lowing: +Application made under section 76, 79, 90.1 or 92 +45.1 No proceedings may be commenced under subsec- +tion 45(1) or (1.1) against a person on the basis of facts +that are the same or substantially the same as the facts +on the basis of which an order against that person is +sought by the Commissioner under section 76, 79, 90.1 or +92. +233 Subsection 52(7) of the Act is replaced by the +following: +Duplication of proceedings +(7) No proceedings may be commenced under this sec- +tion against a person against whom an order is, on appli- +cation by the Commissioner, sought under Part VII.1 on +the basis of the same or substantially the same facts as +would be alleged in proceedings under this section. +233.1 Subsection 52(1.3) of the Act is replaced by +the following: +Drip pricing +(1.3) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed on a purchaser of the prod- +uct referred to in subsection (1) by or under an Act of +Parliament or the legislature of a province. +234 (1) Section 52.01 of the Act is amended by +adding the following after subsection (4): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 231-234 + +Page 446 +Drip pricing +(4.1) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed on a purchaser of the prod- +uct referred to in subsections (1) to (3) by or under an Act +of Parliament or the legislature of a province. +(2) Subsection 52.01(8) of the Act is replaced by +the following: +Application made under Part VII.1 +(8) No proceedings may be commenced under this sec- +tion against a person on the basis of facts that are the +same or substantially the same as the facts on the basis of +which an order against that person is, on application by +the Commissioner, sought under Part VII.1. +235 Subsection 67(4) of the Act is replaced by the +following: +Corporations — trials with or without jury +(4) Despite anything in the Criminal Code or in any oth- +er statute or law, the following rules apply to corpora- +tions charged with an offence under this Act: +(a) if one or more corporations are charged and no in- +dividual is charged in the same indictment, the corpo- +ration or corporations are to be tried without a jury; +(b) if one or more corporations and a single individual +are charged in the same indictment, then, unless the +court is satisfied that the ends of justice require other- +wise, the corporation or corporations are to be tried +(i) without a jury if the individual elects or re-elects +to be tried without a jury, or +(ii) with a jury if the individual elects or re-elects to +be tried with a jury; and +(c) if one or more corporations and two or more indi- +viduals are charged in the same indictment, then, un- +less the court is satisfied that the ends of justice re- +quire otherwise, the corporation or corporations are to +be tried +(i) without a jury if all the individuals elect or re- +elect to be tried without a jury, +(ii) with a jury if all the individuals elect or re-elect +to be tried with a jury, or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 234-235 + +Page 447 +(iii) either with or without a jury, as determined by +the Attorney General of Canada for each corpora- +tion, if some but not all of the individuals elect or +re-elect to be tried without a jury. +236 (1) Subsection 74.01(1) of the Act is amended +by striking out “or” at the end of paragraph (b) +and by adding the following after that paragraph: +(b.1) makes a representation to the public in the form +of a statement, warranty or guarantee of a product’s +benefits for protecting or restoring the environment or +mitigating the environmental, social and ecological +causes or effects of climate change that is not based on +an adequate and proper test, the proof of which lies on +the person making the representation; +(b.2) makes a representation to the public with re- +spect to the benefits of a business or business activity +for protecting or restoring the environment or mitigat- +ing the environmental and ecological causes or effects +of climate change that is not based on adequate and +proper substantiation in accordance with internation- +ally recognized methodology, the proof of which lies +on the person making the representation; or +(1.1) Subsection 74.01(1.1) of the Act is replaced by +the following: +Drip pricing +(1.1) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed on a purchaser of the prod- +uct referred to in subsection (1) by or under an Act of +Parliament or the legislature of a province. +(2) Subsection 74.01(3) of the Act is replaced by +the following: +Ordinary price: supplier’s own +(3) A person engages in reviewable conduct who, for the +purpose of promoting, directly or indirectly, the supply +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 235-236 + +Page 448 +or use of a product or for the purpose of promoting, di- +rectly or indirectly, any business interest, by any means, +makes a representation to the public as to the price at +which a product or like products have been, are or will be +ordinarily supplied by the person making the representa- +tion unless that person, having regard to the nature of +the product and the relevant geographic market, estab- +lishes that +(a) they have sold a substantial volume of the product +at that price or a higher price within a reasonable peri- +od of time before or after the making of the represen- +tation, as the case may be; or +(b) they have offered the product at that price or a +higher price in good faith for a substantial period of +time recently before or immediately after the making +of the representation, as the case may be. +237 Section 74.011 of the Act is amended by +adding the following after subsection (3): +Drip pricing +(3.1) For greater certainty, the making of a representa- +tion of a price that is not attainable due to fixed obliga- +tory charges or fees constitutes a false or misleading rep- +resentation, unless the obligatory charges or fees repre- +sent only an amount imposed on a purchaser of the prod- +uct referred to in subsections (1) to (3) by or under an Act +of Parliament or the legislature of a province. +Proof of deception not required +(3.2) For greater certainty, in determining whether or +not the person who made the representation engaged in +the reviewable conduct, it is not necessary to establish +that any person was deceived or misled. +238 Section 74.09 of the Act is replaced by the fol- +lowing: +Definition of court +74.09 In sections 74.1 to 74.14 and 74.18, court means +(a) in respect of an application by the Commissioner, +the Tribunal, the Federal Court or the superior court +of a province; and +(b) in respect of an application made by a person +granted leave under section 103.1, the Tribunal. +239 (1) The portion of subsection 74.1(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 236-239 + +Page 449 +Determination of reviewable conduct and judicial +order +74.1 (1) If, on application by the Commissioner or a +person granted leave under section 103.1, a court deter- +mines that a person is engaging in or has engaged in re- +viewable conduct under this Part, the court may order +the person +(2) The portion of subsection 74.1(6) of the Act be- +fore paragraph (a) is replaced by the following: +Meaning of subsequent order +(6) For the purposes of paragraph (1)(c), an order made +against a person in respect of conduct that is reviewable +under paragraph 74.01(1)(a), (b), (b.1) or (c), subsection +74.01(2) or (3) or section 74.011, 74.02, 74.04, 74.05 or +74.06 is a subsequent order if +(3) Paragraph 74.1(6)(c) of the Act is replaced by +the following: +(c) in the case of an order in respect of conduct re- +viewable under paragraph 74.01(1)(a) or section +74.011, the person was previously convicted of an of- +fence under section 52, or under paragraph 52(1)(a) as +it read immediately before the coming into force of +this Part; or +(4) Section 74.1 of the Act is amended by adding +the following after subsection (9): +Inferences +(10) In considering an application by a person granted +leave under section 103.1, the Tribunal may not draw any +inference from the fact that the Commissioner has or has +not taken any action in respect of the matter raised by +the application. +240 Section 74.11 of the Act is replaced by the fol- +lowing: +Temporary order +74.11 (1) On application by the Commissioner or a per- +son granted leave under section 103.1, a court may order +a person who it appears to the court is engaging in con- +duct that is reviewable under this Part not to engage in +that conduct or substantially similar reviewable conduct +if it appears to the court that +(a) serious harm is likely to ensue unless the order is +issued; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 239-240 + +Page 450 +(b) the balance of convenience favours issuing the or- +der. +Temporary order — supply of a product +(1.1) On application by the Commissioner or a person +granted leave under section 103.1, a court may order any +person named in the application to refrain from supply- +ing to another person a product that it appears to the +court is or is likely to be used to engage in conduct that is +reviewable under this Part, or to do any act or thing that +it appears to the court could prevent a person from en- +gaging in such conduct, if it appears to the court that +(a) serious harm is likely to ensue unless the order is +issued; and +(b) the balance of convenience favours issuing the or- +der. +Duration +(2) Subject to subsection (5), an order made under sub- +section (1) or (1.1) has effect, or may be extended on ap- +plication by the Commissioner or a person granted leave +under section 103.1, for any period that the court consid- +ers sufficient to meet the circumstances of the case. +Notice of application +(3) Subject to subsection (4), at least 48 hours’ notice of +an application referred to in subsection (1), (1.1) or (2) +must be given by or on behalf of the Commissioner or the +person granted leave under section 103.1 to the person in +respect of whom the order or extension is sought. +Ex parte application +(4) The court may proceed ex parte with an application +made by the Commissioner under subsection (1) or (1.1) +if it is satisfied that subsection (3) cannot reasonably be +complied with or that the urgency of the situation is such +that service of notice in accordance with subsection (3) +would not be in the public interest. +Duration of ex parte order +(5) An order issued ex parte as the result of an applica- +tion made by the Commissioner under subsection (1) or +(1.1) has effect for the period that is specified in it, not +exceeding seven days unless, on further application made +by the Commissioner on notice as provided in subsection +(3), the court extends the order for any additional period +that it considers necessary and sufficient. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +240 + +Page 451 +Duty of Commissioner +(6) If an order issued under this section as the result of +an application made by the Commissioner under subsec- +tion (1) or (1.1) is in effect, the Commissioner must pro- +ceed as expeditiously as possible to complete the inquiry +under section 10 arising out of the conduct in respect of +which the order was issued. +241 (1) Subsections 74.111(1) to (6) of the Act are +replaced by the following: +Interim injunction +74.111 (1) If, on application by the Commissioner or a +person granted leave under section 103.1, a court finds a +strong prima facie case that a person is engaging in or +has engaged in conduct that is reviewable under para- +graph 74.01(1)(a), and the court is satisfied that the per- +son owns or has possession or control of articles within +the jurisdiction of the court and is disposing of or is likely +to dispose of them by any means, and that the disposal of +the articles will substantially impair the enforceability of +an order made under paragraph 74.1(1)(d), the court may +issue an interim injunction forbidding the person or any +other person from disposing of or otherwise dealing with +the articles, other than in the manner and on the terms +specified in the injunction. +Statement to be included +(2) Any application for an injunction under subsection +(1) must include a statement that the Commissioner or +the person granted leave under section 103.1 has applied +for an order under paragraph 74.1(1)(d), or that the Com- +missioner or the person intends to apply for an order un- +der that paragraph if the Commissioner or the person ap- +plies for an order under paragraph 74.1(1)(a). +Duration +(3) Subject to subsection (6), the injunction has effect, or +may be extended on application by the Commissioner or +the person granted leave under section 103.1, for any pe- +riod that the court considers sufficient to meet the cir- +cumstances of the case. +Notice of application +(4) Subject to subsection (5), at least 48 hours’ notice of +an application referred to in subsection (1) or (3) must be +given by or on behalf of the Commissioner or the person +granted leave under section 103.1 to the person in respect +of whom the injunction or extension is sought. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 240-241 + +Page 452 +Ex parte application +(5) The court may proceed ex parte with an application +made by the Commissioner under subsection (1) if it is +satisfied that subsection (4) cannot reasonably be com- +plied with or that the urgency of the situation is such that +service of the notice in accordance with subsection (4) +might defeat the purpose of the injunction or would oth- +erwise not be in the public interest. +Duration of ex parte injunction +(6) An injunction issued ex parte as the result of an ap- +plication made by the Commissioner under subsection +(1) has effect for the period that is specified in it, not ex- +ceeding seven days unless, on further application made +by the Commissioner on notice as provided in subsection +(4), the court extends the injunction for any additional +period that it considers sufficient. +(2) Subsection 74.111(8) of the Act is replaced by +the following: +Duty of Commissioner +(8) If an injunction issued under this section as the result +of an application made by the Commissioner under sub- +section (1) is in effect, the Commissioner must proceed +as expeditiously as possible to complete any inquiry un- +der section 10 arising out of the conduct in respect of +which the injunction was issued. +242 The Act is amended by adding the following +after section 74.12: +Failure to comply with consent agreement +74.121 (1) If, on application by the Commissioner, the +court determines that a person, without good and suffi- +cient cause, the proof of which lies on the person, has +failed to comply or is likely to fail to comply with a con- +sent agreement registered under subsection 74.12(3), the +court may +(a) prohibit the person from doing anything that, in +the court’s opinion, may constitute a failure to comply +with the agreement; +(b) order the person to take any action that is neces- +sary to comply with the agreement; +(c) order the person to pay, in any manner that the +court specifies, an administrative monetary penalty in +an amount not exceeding $10,000 for each day on +which they fail to comply with the agreement, deter- +mined by the court after taking into account any evi- +dence of the following: +(i) the person’s financial position, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 241-242 + +Page 453 +(ii) the person’s history of compliance with this Act, +(iii) the duration of the period of non-compliance, +and +(iv) any other relevant factor; or +(d) grant any other relief that the court considers ap- +propriate. +Purpose of order +(2) The terms of an order under paragraph (1)(c) are to +be determined with a view to promoting conduct by the +person that is in conformity with the purposes of this Act +and not with a view to punishment. +Unpaid monetary penalty +(3) The administrative monetary penalty imposed under +paragraph (1)(c) is a debt due to His Majesty in right of +Canada and may be recovered as such from the person in +a court of competent jurisdiction. +243 The Act is amended by adding the following +after section 74.13: +Consent agreement — parties to a private action +74.131 (1) If a person granted leave under section 103.1 +makes an application to the Tribunal for an order under +section 74.1 and the terms of the order are agreed to by +the person in respect of whom the order is sought and +consistent with the provisions of this Act, a consent +agreement may be filed with the Tribunal for registra- +tion. +Notice to Commissioner +(2) On filing the consent agreement with the Tribunal for +registration, the parties shall serve a copy of it on the +Commissioner without delay. +Publication +(3) The consent agreement must be published without +delay in the Canada Gazette. +Registration +(4) The consent agreement must be registered within 30 +days after its publication unless a third party makes an +application to the Tribunal before then to cancel the +agreement or replace it with an order of the Tribunal. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 242-243 + +Page 454 +Effect of registration +(5) On registration, the consent agreement has the same +force and effect, and proceedings may be taken, as if it +were an order of the Tribunal. +Commissioner may intervene +(6) On application by the Commissioner, the Tribunal +may vary or rescind a registered consent agreement if it +finds that the agreement is not in conformity with the +purposes of this Part. +Notice +(7) The Commissioner must give notice of an application +under subsection (6) to the parties to the consent agree- +ment. +Failure to comply with consent agreement +74.132 (1) If, on application by the Commissioner, the +Tribunal determines that a person, without good and suf- +ficient cause, the proof of which lies on the person, has +failed to comply or is likely to fail to comply with a con- +sent agreement registered under subsection 74.131(4), +the Tribunal may +(a) prohibit the person from doing anything that, in +the Tribunal’s opinion, may constitute a failure to +comply with the agreement; +(b) order the person to take any action that is neces- +sary to comply with the agreement; +(c) order the person to pay, in any manner that the +Tribunal specifies, an administrative monetary penal- +ty in an amount not exceeding $10,000 for each day on +which they fail to comply with the agreement, deter- +mined by the Tribunal after taking into account any +evidence of the following: +(i) the person’s financial position, +(ii) the person’s history of compliance with this Act, +(iii) the duration of the period of non-compliance, +and +(iv) any other relevant factor; or +(d) grant any other relief that the Tribunal considers +appropriate. +Purpose of order +(2) The terms of an order under paragraph (1)(c) are to +be determined with a view to promoting conduct by the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +243 + +Page 455 +person that is in conformity with the purposes of this Act +and not with a view to punishment. +Unpaid monetary penalty +(3) The administrative monetary penalty imposed under +paragraph (1)(c) is a debt due to His Majesty in right of +Canada and may be recovered as such from the person in +a court of competent jurisdiction. +Service of agreement on Commissioner +74.133 (1) If a person granted leave under section 103.1 +makes an application to the Tribunal for an order under +section 74.1 and the person discontinues the application +by reason of having entered into an agreement with any +other person, the parties to the agreement must serve a +copy of it on the Commissioner within 10 days after the +day on which it is entered into. +Commissioner may intervene +(2) On application by the Commissioner, the Tribunal +may vary or rescind the agreement if it finds that the +agreement is not in conformity with the purposes of this +Part. +Notice +(3) The Commissioner must give notice of an application +under subsection (2) to the parties to the agreement. +Failure to serve +74.134 (1) If, on application by the Commissioner, the +Tribunal determines that a person, without good and suf- +ficient cause, the proof of which lies on the person, has +failed to serve a copy of an agreement on the Commis- +sioner in accordance with subsection 74.133(1), the Tri- +bunal may +(a) order the person to serve the Commissioner with a +copy of the agreement; +(b) issue an interim order prohibiting any person +from doing anything that, in the Tribunal’s opinion, +may constitute or be directed toward the implementa- +tion of the agreement; +(c) order the person to pay, in any manner that the +Tribunal specifies, an administrative monetary penal- +ty in an amount not exceeding $10,000 for each day on +which they fail to serve a copy of the agreement on the +Commissioner, determined by the Tribunal after tak- +ing into account any evidence of the following: +(i) the person’s financial position, +(ii) the person’s history of compliance with this Act, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +243 + +Page 456 +(iii) the duration of the period of non-compliance, +and +(iv) any other relevant factor; or +(d) grant any other relief that the Tribunal considers +appropriate. +Purpose of order +(2) The terms of an order under paragraph (1)(c) are to +be determined with a view to promoting conduct by the +person that is in conformity with the purposes of this Act +and not with a view to punishment. +Unpaid monetary penalty +(3) The administrative monetary penalty imposed under +paragraph (1)(c) is a debt due to His Majesty in right of +Canada and may be recovered as such from the person in +a court of competent jurisdiction. +244 (1) Subsection 75(1) of the Act is replaced by +the following: +Jurisdiction of Tribunal — cases of refusal to deal +75 (1) The Tribunal may, on application by the Commis- +sioner or a person granted leave under section 103.1, or- +der one or more suppliers of a product, including a +means of diagnosis or repair, in a market to accept a per- +son as a customer, or to make the means of diagnosis or +repair available to a person, within a specified period and +on the terms that the Tribunal considers appropriate if +the Tribunal finds that +(a) the person is substantially affected in the whole or +part of their business or is precluded from carrying on +business due to their inability to obtain adequate sup- +plies of the product anywhere in the market on usual +trade terms; +(b) the person is unable to obtain adequate supplies of +the product because of insufficient competition among +suppliers of the product in the market; +(c) the person is willing and able to meet the usual +trade terms of the supplier or suppliers of the product; +(d) the product is in ample supply or, in the case of a +means of diagnosis or repair, can be readily supplied; +and +(e) the refusal to deal is having or is likely to have an +adverse effect on competition in a market. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 243-244 + +Page 457 +Non-application +(1.1) An order made under subsection (1) does not apply +in the case of an article if, within the specified time, any +customs duties on the article are removed, reduced or re- +mitted and the effect of the removal, reduction or remis- +sion is to place the person on an equal footing with other +persons who are able to obtain adequate supplies of the +article in Canada. +(2) Section 75 of the Act is amended by adding the +following after subsection (1.1): +Additional order — person granted leave +(1.2) If the Tribunal makes an order under subsection +(1) as the result of an application by a person granted +leave under section 103.1, it may also order any supplier +in respect of whom the order applies to pay an amount, +not exceeding the value of the benefit derived from the +conduct that is the subject of the order, to be distributed +among the applicant and any other person affected by the +conduct, in any manner that the Tribunal considers ap- +propriate. +Implementation of the order +(1.3) The Tribunal may specify in an order made under +subsection (1.2) any term that it considers necessary for +the order’s implementation, including a term +(a) specifying how the payment is to be administered; +(b) respecting the appointment of an administrator to +administer the payment and specifying the terms of +administration; +(c) requiring the person against whom the order is +made to pay the administrative costs related to the +payment as well as the fees to be paid to an adminis- +trator; +(d) requiring that potential claimants be notified in +the time and manner specified by the Tribunal; +(e) specifying the time and manner for making claims; +(f) specifying the conditions for the eligibility of +claimants, including conditions relating to the return +of the products to the person against whom the order +is made; and +(g) providing for the manner in which, and the terms +on which, any amount of the payment that remains +unclaimed or undistributed is to be dealt with. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +244 + +Page 458 +(3) Subsection 75(3) of the Act is replaced by the +following: +Trade secrets +(2.1) Nothing in this section is to be interpreted as re- +quiring the disclosure of any information that is a trade +secret. +Definitions +(3) The following definitions apply in this section. +means of diagnosis or repair includes diagnostic, +maintenance, repair and calibration information, techni- +cal updates, diagnostic software or tools and any related +documentation and service parts. (moyen de diagnos- +tic ou de réparation) +trade terms means terms in respect of payment, units of +purchase and reasonable technical and servicing require- +ments. (conditions de commerce) +245 (1) Paragraph 76(11)(b) of the Act is replaced +by the following: +(b) an order against that person has been made under +section 79 or 90.1. +(2) Section 76 of the Act is amended by adding the +following after subsection (11): +Additional order — person granted leave +(11.1) If the Tribunal makes an order under subsection +(2) as the result of an application by a person granted +leave under section 103.1, it may also order the person +against whom the order is made to pay an amount, not +exceeding the value of the benefit derived from the con- +duct that is the subject of the order, to be distributed +among the applicant and any other person affected by the +conduct, in any manner that the Tribunal considers ap- +propriate. +Implementation of the order +(11.2) The Tribunal may specify in an order made under +subsection (11.1) any term that it considers necessary for +the order’s implementation, including any term referred +to in any of paragraphs 75(1.3)(a) to (g). +246 Subsection 77(3.1) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 244-246 + +Page 459 +Additional order — person granted leave +(3.1) If the Tribunal makes an order under subsection +(2) or (3) as the result of an application by a person +granted leave under section 103.1, it may also order any +supplier in respect of whom the order applies to pay an +amount, not exceeding the value of the benefit derived +from the conduct that is the subject of the order, to be +distributed among the applicant and any other person af- +fected by the conduct, in any manner that the Tribunal +considers appropriate. +Implementation of the order +(3.2) The Tribunal may specify in an order made under +subsection (3.1) any term that it considers necessary for +the order’s implementation, including any term referred +to in any of paragraphs 75(1.3)(a) to (g). +247 (1) Subsection 79(3.2) of the Act is amended +by adding the following after paragraph (d): +(d.1) the amount that the person against whom the +order is made is required to pay under an order made +under subsection (4.1); +(2) Section 79 of the Act is amended by adding the +following after subsection (4): +Additional order — person granted leave +(4.1) If, as the result of an application by a person grant- +ed leave under section 103.1, the Tribunal makes an order +under subsection (1) or (2), it may also order the person +against whom the order is made to pay an amount, not +exceeding the value of the benefit derived from the prac- +tice that is the subject of the order, to be distributed +among the applicant and any other person affected by the +practice, in any manner that the Tribunal considers ap- +propriate. +Implementation of the order +(4.2) The Tribunal may specify in an order made under +subsection (4.1) any term that it considers necessary for +the order’s implementation, including any term referred +to in any of paragraphs 75(1.3)(a) to (g). +(3) Paragraph 79(7)(b) of the Act is replaced by +the following: +(b) an order against that person has been made under +section 76, 90.1 or 92. +248 (1) The portion of subsection 90.1(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 246-248 + +Page 460 +Order +90.1 (1) If, on application by the Commissioner, the Tri- +bunal finds that an agreement or arrangement or a pro- +posed agreement or arrangement between persons of +whom two or more are competitors prevents or lessens, +has prevented or lessened or is likely to prevent or lessen +competition substantially in a market, the Tribunal may +make an order +(2) The portion of subsection 90.1(1) of the Act be- +fore paragraph (a) is replaced by the following: +Order +90.1 (1) If, on application by the Commissioner or a +person granted leave under section 103.1, the Tribunal +finds that an agreement or arrangement or a proposed +agreement or arrangement between persons of whom +two or more are competitors prevents or lessens, has pre- +vented or lessened or is likely to prevent or lessen com- +petition substantially in a market, the Tribunal may +make an order +(3) Section 90.1 of the Act is amended by adding +the following after subsection (1): +Additional or alternative order +(1.1) If, on an application under subsection (1), the Tri- +bunal finds that an agreement or arrangement has had or +is having the effect of preventing or lessening competi- +tion substantially in a market and that an order under +subsection (1) is not likely to restore competition in that +market, the Tribunal may, in addition to or in lieu of +making an order under subsection (1), make an order di- +recting any or all the persons against whom an order is +sought to take actions, including the divestiture of assets +or shares, that are reasonable and as are necessary to +overcome the effects of the agreement or arrangement in +that market. +Limitation +(1.2) In making an order under subsection (1.1), the Tri- +bunal shall make the order in such terms as will in its +opinion interfere with the rights of any person to whom +the order is directed or any other person affected by it +only to the extent necessary to achieve the purpose of the +order. +Administrative monetary penalty +(1.3) If the Tribunal makes an order against a person un- +der subsection (1) or (1.1), it may also order them to pay, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +248 + +Page 461 +in any manner that the Tribunal specifies, an administra- +tive monetary penalty in an amount not exceeding the +greater of +(a) $10,000,000 and, for each subsequent order under +either of those subsections, an amount not exceed- +ing $15,000,000, and +(b) three times the value of the benefit derived from +the agreement or arrangement, or, if that amount can- +not be reasonably determined, 3% of the person’s an- +nual worldwide gross revenues. +Aggravating or mitigating factors +(1.4) In determining the amount of an administrative +monetary penalty, the Tribunal shall take into account +any evidence of the following: +(a) the effect on competition in the relevant market; +(b) the gross revenue from sales affected by the agree- +ment or arrangement; +(c) any actual or anticipated profits affected by the +agreement or arrangement; +(d) the financial position of the person against whom +the order is made; +(e) the history of compliance with this Act by the per- +son against whom the order is made; and +(f) any other relevant factor. +Purpose of order +(1.5) The purpose of an order made against a person un- +der subsection (1.3) is to promote practices by that per- +son that are in conformity with the purposes of this sec- +tion and not to punish that person. +(4) Subsection 90.1(1.4) of the Act is amended by +adding the following after paragraph (d): +(d.1) any amount that the person against whom the +order is made is required to pay under an order made +under subsection (10.1); +(5) Section 90.1 of the Act is amended by adding +the following after subsection (9): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +248 + +Page 462 +Limitation period +(9.1) No application may be made under this section in +respect of an agreement or arrangement that has been +terminated for more than three years. +Unpaid monetary penalty +(9.2) The administrative monetary penalty imposed on a +person under subsection (1.3) is a debt due to His +Majesty in right of Canada and may be recovered as such +from that person in a court of competent jurisdiction. +(6) Paragraph 90.1(10)(b) of the Act is replaced by +the following: +(b) an order against that person has been made under +section 76, 79 or 92. +(7) Section 90.1 of the Act is amended by adding +the following after subsection (10): +Additional order — person granted leave +(10.1) If the Tribunal makes an order under subsection +(1) as the result of an application by a person granted +leave under section 103.1, it may also order the person +against whom the order is made to pay an amount, not +exceeding the value of the benefit derived from the con- +duct that is the subject of the order, to be distributed +among the applicant and any other person affected by the +conduct, in any manner that the Tribunal considers ap- +propriate. +Implementation of the order +(10.2) The Tribunal may specify in an order made under +subsection (10.1) any term that it considers necessary for +the order’s implementation, including any term referred +to in any of paragraphs 75(1.3)(a) to (g). +Inferences +(10.3) In considering an application by a person granted +leave under section 103.1, the Tribunal may not draw any +inference from the fact that the Commissioner has or has +not taken any action in respect of the matter raised by +the application. +249 (1) Paragraphs 92(1)(b) and (c) of the Act are +replaced by the following: +(b) among the sources from which a trade, industry or +profession obtains a product, including labour, +(c) among the outlets through which a trade, industry +or profession disposes of a product, including labour, +or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 248-249 + +Page 463 +(1.1) The portion of paragraph 92(1)(e) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(e) in the case of a completed merger, in order to re- +store competition to the level that would have pre- +vailed but for the merger, order any party to the merg- +er or any other person +(1.2) The portion of paragraph 92(1)(f) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(f) in the case of a proposed merger, in order to pre- +serve the level of competition that would prevail but +for the merger, make an order directed against any +party to the proposed merger or any other person +(1.3) Clause 92(1)(f)(iii)(A) of the Act is replaced +by the following: +(A) prohibiting the person against whom the or- +der is directed, should the merger or part thereof +be completed, from doing any act or thing the +prohibition of which the Tribunal determines to +be necessary to ensure that the merger or part +thereof does not prevent or lessen competition, +or +(2) Subsection 92(2) of the Act is replaced by the +following: +Evidence +(2) For the purpose of this section, if the Tribunal finds, +on a balance of probabilities, that a merger or proposed +merger results or is likely to result in a significant in- +crease in concentration or market share, the Tribunal +shall also find that the merger or proposed merger pre- +vents or lessens, or is likely to prevent or lessen, competi- +tion substantially, unless the contrary is proved on a bal- +ance of probabilities by the parties to the merger or pro- +posed merger. +Significant increase in concentration or market share +(3) A merger or proposed merger results or is likely to +result in a significant increase in concentration or market +share if, in any relevant market, as a result of the merger +or proposed merger, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +249 + +Page 464 +(a) the concentration index increases or is likely to in- +crease by more than 100; and +(b) either +(i) the concentration index is or is likely to be more +than 1,800, or +(ii) the market share of the parties to the merger or +proposed merger is or is likely to be more than 30%. +Definition of concentration index +(4) In subsection (3), concentration index means, in +any relevant market, the sum of the squares of the mar- +ket shares of the suppliers or customers. +Regulations — different values +(5) The Governor in Council may by regulation prescribe +different values than those provided in subsection (3). +250 (1) Paragraph 93(g.1) of the Act is replaced +by the following: +(g.1) network effects within a market; +(2) Section 93 of the Act is amended by striking +out “and” at the end of paragraph (g.3) and by +adding the following after that paragraph: +(g.4) the change in concentration or market share +that the merger or proposed merger has brought about +or is likely to bring about; +(g.5) any likelihood that the merger or proposed +merger will or would result in express or tacit coordi- +nation between competitors in a market; and +251 Section 97 of the Act is replaced by the fol- +lowing: +Limitation period +97 No application may be made under section 92, +(a) in respect of a merger that was the subject of a re- +quest for a certificate under section 102 or a notifica- +tion under section 114, more than one year after the +merger has been substantially completed; or +(b) in respect of any other merger, more than three +years after the merger has been substantially complet- +ed. +252 Paragraph 98(b) of the Act is replaced by the +following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 249-252 + +Page 465 +(b) an order against that person has been made under +section 79 or 90.1. +253 Section 100 of the Act is amended by adding +the following after subsection (3): +Effect of application for interim order +(3.1) If an application for an interim order is made un- +der subsection (1) in respect of a proposed merger, the +merger shall not be completed until the application has +been disposed of by the Tribunal. +254 (1) Subsections 103.1(1) and (2) of the Act are +replaced by the following: +Leave to make application under section 74.1, 75, 76, +77, 79 or 90.1 +103.1 (1) Any person may apply to the Tribunal for +leave to make an application under section 74.1, 75, 76, +77, 79 or 90.1. The application for leave must be accompa- +nied by an affidavit setting out the facts in support of the +person’s application under that section. +Notice +(2) The applicant must serve a copy of the application for +leave on the Commissioner and any person against whom +the order is sought under section 74.1, 75, 76, 77, 79 or +90.1, as the case may be. +(2) Paragraph 103.1(3)(b) of the Act is replaced by +the following: +(b) was the subject of an inquiry that has been discon- +tinued because of a settlement between the Commis- +sioner and the person against whom the order is +sought under section 74.1, 75, 76, 77, 79 or 90.1, as the +case may be. +(3) Subsection 103.1(4) of the Act is replaced by +the following: +Application discontinued +(4) The Tribunal is not to consider an application for +leave respecting a matter described in paragraph (3)(a) +or (b) or a matter that is the subject of an application al- +ready submitted to the Tribunal by the Commissioner +under section 74.1, 75, 76, 77, 79 or 90.1. +(4) Subsection 103.1(7) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 252-254 + +Page 466 +Granting leave — section 74.1 +(6.1) The Tribunal may grant leave to make an applica- +tion under section 74.1 if it is satisfied that it is in the +public interest to do so. +Granting leave — sections 75, 77, 79 or 90.1 +(7) The Tribunal may grant leave to make an application +under section 75, 77, 79 or 90.1 if it has reason to believe +that the applicant is directly and substantially affected in +the whole or part of the applicant’s business by any con- +duct referred to in one of those sections that could be +subject to an order under that section or if it is satisfied +that it is in the public interest to do so. +(5) Section 103.1 of the Act is amended by adding +the following after subsection (7.1): +Granting leave — section 90.1 +(7.2) The Tribunal is not to consider an application for +leave in respect of an application under section 90.1 that +relates to an agreement or arrangement for which a cer- +tificate issued under subsection 124.3(1) is valid and reg- +istered. +(6) Subsection 103.1(8) of the English version of +the Act is replaced by the following: +Time and conditions for making application +(8) The Tribunal may set the time within which and the +conditions subject to which an application under section +74.1, 75, 76, 77, 79 or 90.1 must be made. The application +must be made no more than one year after the practice or +conduct that is the subject of the application has ceased. +(7) Subsection 103.1(10) of the Act is replaced by +the following: +Limitation +(10) The Commissioner may not make an application for +an order under section 74.1, 75, 76, 77, 79 or 90.1 on the +basis of the same or substantially the same facts as are al- +leged in a matter for which the Tribunal has granted +leave under subsection (6.1), (7) or (7.1), if the person +granted leave has already applied to the Tribunal under +one of those sections. +255 Section 103.2 of the Act is replaced by the fol- +lowing +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 254-255 + +Page 467 +Intervention by Commissioner +103.2 If a person granted leave under subsection +103.1(6.1), (7) or (7.1) makes an application under section +74.1, 75, 76, 77, 79 or 90.1, the Commissioner may inter- +vene in the proceedings. +256 (1) Subsection 104(1) of the Act is replaced by +the following: +Interim order +104 (1) If an application has been made for an order un- +der this Part, other than an interim order under section +100 or 103.3, the Tribunal, on application by the Commis- +sioner or a person who has made an application under +section 75, 76, 77, 79 or 90.1, may issue any interim order +that it considers appropriate, having regard to the princi- +ples ordinarily considered by superior courts when grant- +ing interlocutory or injunctive relief. +(2) Section 104 of the Act is amended by adding +the following after subsection (1): +Effect of application for interim order +(1.1) If an application for an interim order is made un- +der subsection (1) in respect of a proposed merger, the +merger shall not be completed until the application has +been disposed of by the Tribunal. +257 Subsection 106.1(1) of the Act is replaced by +the following: +Consent agreement — parties to a private action +106.1 (1) If a person granted leave under section 103.1 +makes an application to the Tribunal for an order under +section 75, 76, 77, 79 or 90.1 and the terms of the order +are agreed to by the person in respect of whom the order +is sought and consistent with the provisions of this Act, a +consent agreement may be filed with the Tribunal for +registration. +258 The Act is amended by adding the following +after section 106.1: +Failure to comply with consent agreement +106.2 (1) If, on application by the Commissioner, the +Tribunal determines that a person, without good and suf- +ficient cause, the proof of which lies on the person, has +failed to comply or is likely to fail to comply with a con- +sent agreement registered under subsection 105(3) or +106.1(4), the Tribunal may +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 255-258 + +Page 468 +(a) prohibit the person from doing anything that, in +the Tribunal’s opinion, may constitute a failure to +comply with the agreement; +(b) order the person to take any action that is neces- +sary to comply with the agreement; +(c) order the person to pay, in any manner that the +Tribunal specifies, an administrative monetary penal- +ty in an amount not exceeding $10,000 for each day on +which they fail to comply with the agreement, deter- +mined by the Tribunal after taking into account any +evidence of the following: +(i) the person’s financial position, +(ii) the person’s history of compliance with this Act, +(iii) the duration of the period of non-compliance, +and +(iv) any other relevant factor; or +(d) grant any other relief that the Tribunal considers +appropriate. +Purpose of order +(2) The terms of an order under paragraph (1)(c) are to +be determined with a view to promoting conduct by the +person that is in conformity with the purposes of this Act +and not with a view to punishment. +Unpaid monetary penalty +(3) The administrative monetary penalty imposed under +paragraph (1)(c) is a debt due to His Majesty in right of +Canada and may be recovered as such from the person in +a court of competent jurisdiction. +259 The Act is amended by adding the following +after section 106.2: +Service of agreement on Commissioner +106.3 (1) If a person granted leave under section 103.1 +makes an application to the Tribunal for an order under +section 75, 76, 77, 79 or 90.1 and the person discontinues +the application by reason of having entered into an +agreement with any other person, the parties to the +agreement must serve a copy of it on the Commissioner +within 10 days after the day on which it was entered into. +Commissioner may intervene +(2) On application by the Commissioner, the Tribunal +may vary or rescind the agreement if it finds that the +agreement has or is likely to have anti-competitive ef- +fects. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 258-259 + +Page 469 +Notice +(3) The Commissioner must give notice of an application +under subsection (2) to the parties to the agreement. +Failure to serve +106.4 (1) If, on application by the Commissioner, the +Tribunal determines that a person, without good and suf- +ficient cause, the proof of which lies on the person, has +failed to serve a copy of an agreement on the Commis- +sioner in accordance with subsection 106.3(1), the Tri- +bunal may +(a) order the person to serve the Commissioner with a +copy of the agreement; +(b) issue an interim order prohibiting any person +from doing anything that, in the Tribunal’s opinion, +may constitute or be directed toward the implementa- +tion of the agreement; +(c) order the person to pay, in any manner that the +Tribunal specifies, an administrative monetary penal- +ty in an amount not exceeding $10,000 for each day on +which they fail to serve a copy of the agreement on the +Commissioner, determined by the Tribunal after tak- +ing into account any evidence of the following: +(i) the person’s financial position, +(ii) the person’s history of compliance with this Act, +(iii) the duration of the period of non-compliance, +and +(iv) any other relevant factor; or +(d) grant any other relief that the Tribunal considers +appropriate. +Purpose of order +(2) The terms of an order under paragraph (1)(c) are to +be determined with a view to promoting conduct by the +person that is in conformity with the purposes of this Act +and not with a view to punishment. +Unpaid monetary penalty +(3) The administrative monetary penalty imposed under +paragraph (1)(c) is a debt due to His Majesty in right of +Canada and may be recovered as such from the person in +a court of competent jurisdiction. +260 The Act is amended by adding the following +after section 107: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 259-260 + +Page 470 +PART VIII.1 +Matters Reviewable by a Court +Definitions +Definitions +107.1 The following definitions apply in this Part: +court means the Federal Court or the superior court of a +province. (tribunal) +reprisal action means an action taken by a person to pe- +nalize, punish, discipline, harass or disadvantage another +person because of that person’s communications with the +Commissioner or because that person has cooperated, +testified or assisted, or has expressed an intention to co- +operate, testify or assist in an investigation or proceeding +under this Act. (représailles) +Reprisal Action +Prohibition orders +107.2 If, following an application by the Commissioner +or a person directly and substantially affected by an al- +leged reprisal action, a court concludes that a person is +engaging, has engaged or is likely to engage in a reprisal +action, it may make an order prohibiting the person from +engaging in that action. +Administrative Monetary Penalties +107.3 If the court makes an order against a person un- +der section 107.2 on the basis that the person is engaging +in or has engaged in a reprisal action, it may also order +them to pay an administrative monetary penalty, in any +manner that the court specifies, in an amount not ex- +ceeding +(a) in the case of an individual, $750,000 and for each +subsequent order, $1,000,000; or +(b) in the case of a corporation, $10,000,000 and for +each subsequent order, $15,000,000. +Purpose of order +107.4 The terms of an order made against a person un- +der section 107.3 are to be determined with a view to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +260 + +Page 471 +promoting conduct by that person that is in conformity +with the purposes of this Act and not with a view to pun- +ishment. +Aggravating or mitigating factors +107.5 Any evidence of the following shall be taken into +account in determining the amount of an administrative +monetary penalty under section 107.3: +(a) the frequency and duration of the conduct; +(b) the vulnerability of the class of persons likely to be +adversely affected by the conduct; +(c) the financial position of the person against whom +the order is made; +(d) the history of compliance with this Act by the per- +son against whom the order is made; and +(e) any other relevant factor. +Unpaid monetary penalty +107.6 The administrative monetary penalty imposed +under section 107.3 is a debt due to His Majesty in right +of Canada and may be recovered as such from that per- +son in a court of competent jurisdiction. +261 (1) Subsection 110(2) of the Act is replaced by +the following: +Acquisition of assets +(2) Subject to sections 111 and 113, this Part applies in +respect of a proposed acquisition of any of the assets in +Canada and, if any, outside Canada, of an operating busi- +ness if the aggregate value of the assets in Canada, deter- +mined as of the time and in the manner that is pre- +scribed, or the gross revenues from sales in, from or into +Canada generated from all the assets proposed to be ac- +quired, determined for the annual period and in the +manner that is prescribed, would exceed the amount de- +termined under subsection (7) or (8), as the case may be. +(2) Subparagraph 110(3)(a)(ii) of the Act is re- +placed by the following: +(ii) the gross revenues from sales in, from or into +Canada, determined for the annual period and in +the manner that is prescribed, generated from all +the assets that are owned by the corporation or by +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 260-261 + +Page 472 +entities controlled by that corporation would ex- +ceed the amount determined under subsection (7) +or (8), as the case may be; and +(3) Section 110 of the Act is amended by adding +the following after subsection (3): +Acquisition of assets and shares +(3.1) If a proposed transaction would be completed +through an acquisition of assets referred to in subsection +(2) and shares referred to in subsection (3), +(a) the value of the assets calculated under subsection +(2) and the value of the assets calculated under sub- +paragraph (3)(a)(i) are to be aggregated for the pur- +pose of determining if those assets exceed in aggregate +value the amount determined under subsection (8); +and +(b) the gross revenues calculated under subsection (2) +and the gross revenues calculated under subparagraph +(3)(a)(ii) are to be aggregated for the purpose of deter- +mining if those gross revenues exceed in aggregate +value the amount determined under subsection (8). +(4) Paragraph 110(4)(b) of the Act is replaced by +the following: +(b) the gross revenues from sales in, from or into +Canada, determined for the annual period and in the +manner that is prescribed, generated from all the as- +sets that would be owned by the continuing entity that +would result from the amalgamation or by entities +controlled by the continuing entity would exceed the +amount determined under subsection (7) or (8), as the +case may be. +(5) The portion of subsection 110(5) of the Act be- +fore paragraph (a) is replaced by the following: +Combination +(5) Subject to sections 112 and 113, this Part applies in +respect of a proposed combination of two or more per- +sons to carry on business otherwise than through a cor- +poration if one or more of those persons, or one or more +of their affiliates, proposes to contribute to the combina- +tion assets that form all or part of an operating business +carried on by those persons or affiliates, and if +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +261 + +Page 473 +(6) Paragraph 110(5)(b) of the Act is replaced by +the following: +(b) the gross revenues from sales in, from or into +Canada, determined for the annual period and in the +manner that is prescribed, generated from all the as- +sets that are the subject matter of the combination +would exceed the amount determined under subsec- +tion (7) or (8), as the case may be. +(7) Subparagraph 110(6)(a)(ii) of the Act is re- +placed by the following: +(ii) the gross revenues from sales in, from or into +Canada, determined for the annual period and in +the manner that is prescribed, generated from all +the assets that are the subject matter of the combi- +nation would exceed the amount determined under +subsection (7) or (8), as the case may be; and +262 Paragraph 113(c) of the Act is replaced by the +following: +(c) a transaction in respect of which the Commission- +er or a person authorized by the Commissioner has +waived, during the year preceding the day on which +the transaction was completed, the obligation under +this Part to notify the Commissioner and supply infor- +mation because substantially similar information was +previously supplied in relation to a request for a cer- +tificate under section 102; and +263 The portion of subsection 123.1(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Failure to comply +123.1 (1) If, on application by the Commissioner, the +court determines that a person, without good and suffi- +cient cause, the proof of which lies on the person, has +completed or is likely to complete a proposed transaction +before the end of the applicable period referred to in sec- +tion 123 or without having given the notice or informa- +tion required under subsection 114(1), the court may +264 Subsection 124.2(3) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 261-264 + +Page 474 +Reference by agreement of parties to a private action +(3) A person granted leave under section 103.1 and the +person against whom an order is sought under section +74.1, 75, 76, 77, 79 or 90.1 may by agreement refer to the +Tribunal for determination any question of law, or mixed +law and fact, in relation to the application or interpreta- +tion of Part VII.1 or VIII, if the Tribunal grants them +leave. They must send a notice of their application for +leave to the Commissioner, who may intervene in the +proceedings. +265 The Act is amended by adding the following +after section 124.2: +Agreements and Arrangements +Related to Protecting the Environment +Certificate +124.3 (1) If the Commissioner is satisfied by a party or +parties that propose to enter into an agreement or ar- +rangement that it is for the purpose of protecting the en- +vironment and that it is not likely to prevent or lessen +competition substantially in a market, they may issue a +certificate that they are so satisfied. +Duty of Commissioner +(2) The Commissioner must consider any request for a +certificate under this section as soon as practicable. +Duty of party or parties +(3) The party or parties seeking a certificate must, on re- +quest, provide to the Commissioner any information re- +lated to the agreement or arrangement. +Content of certificate +(4) The Commissioner must specify in the certificate the +names of the parties to the agreement or arrangement as +well as a description of the agreement or arrangement’s +content. +Terms +(5) The Commissioner may specify in the certificate any +terms that the Commissioner considers appropriate. +Period of validity +(6) The Commissioner must specify in the certificate its +period of validity, which is not to exceed 10 years, and on +request of the parties may extend that period for one or +more additional periods not exceeding 10 years. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Sections 264-265 + +Page 475 +Registration +124.4 The Commissioner must file a certificate issued +under subsection 124.3(1) with the Tribunal for immedi- +ate registration. +Non-application of sections 45, 46, 47, 49 and 90.1 +124.5 Sections 45, 46, 47, 49 and 90.1 do not apply in re- +spect of an agreement or arrangement that is the subject +of a certificate issued under subsection 124.3(1) that is +valid and registered. +Notice of termination +124.6 (1) The parties to an agreement or arrangement +that is the subject of a valid certificate issued under sub- +section 124.3(1) must, within 15 days of the day on which +they terminate the agreement or arrangement, give no- +tice of the termination to the Commissioner and the Tri- +bunal. +Rescission of certificate +(2) The Tribunal must, without delay after receiving the +notice, rescind the certificate. +Rescission or variation of certificate +124.7 The Tribunal may rescind or vary a certificate is- +sued under subsection 124.3(1) if, on application by the +Commissioner, the parties to the agreement or arrange- +ment that is the subject of the certificate or a person di- +rectly and substantially affected in the whole or part of +their business by the agreement or arrangement, the Tri- +bunal finds that +(a) the parties have terminated the agreement or ar- +rangement without giving notice of the termination in +accordance with subsection 124.6(1); +(b) the parties have agreed, with the Commissioner’s +consent, to vary the agreement or arrangement; +(c) the agreement or arrangement is not being imple- +mented in accordance with the description of it in the +certificate; +(d) the parties have failed to comply with the terms +specified in the certificate; or +(e) the agreement or arrangement prevents or lessens, +or is likely to prevent or lessen, competition substan- +tially in a market. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Act +Section +265 + +Page 476 +R.S., c. 19 (2nd Supp.) +Competition Tribunal Act +266 Subsection 8.1(3) of the Competition Tri- +bunal Act is replaced by the following: +No award against the Crown +(3) Despite any other Act of Parliament, the Tribunal +shall not award costs against His Majesty in right of +Canada unless it is satisfied +(a) that an award is necessary to maintain confidence +in the administration of justice; or +(b) that the absence of an award would have a sub- +stantial adverse effect on the other party’s ability to +carry on business. +Transitional Provisions +Subsection 67(4) of the Competition Act +267 Subsection 67(4) of the Competition Act, as +enacted by section 235, applies only in respect of +corporations that are charged with an offence +under that Act on or after the day on which this +Act receives royal assent. +Subsection 92(2) of the Competition Act +268 Subsection 92(2) of the Competition Act, as +that subsection read before the day on which +subsection 249(2) comes into force, continues to +apply after that day in respect of a proposed +transaction that was the subject of a notification +provided under section 114 of that Act before that +day or to a merger that is substantially complet- +ed before that day. +Subsection 8.1(3) of the Competition Tribunal Act +269 Subsection 8.1(3) of the Competition Tri- +bunal Act, as that subsection read before the day +on which section 266 comes into force, continues +to apply after that day in respect of any proceed- +ing referred to in subsection 8.1(1) of that Act that +commenced before that day. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Competition Tribunal Act +Sections 266-269 + +Page 477 +2010, c. 23 +Consequential Amendment to An +Act to promote the efficiency and +adaptability of the Canadian +economy by regulating certain +activities that discourage . . . +270 Paragraph 20(3)(d) of the An Act to promote +the efficiency and adaptability of the Canadian +economy by regulating certain activities that +discourage reliance on electronic means of car- +rying out commercial activities, and to amend +the Canadian Radio-television and Telecommu- +nications Commission Act, the Competition Act, +the Personal Information Protection and Elec- +tronic Documents Act and the Telecommunica- +tions Act is replaced by the following: +(d) the person’s history with respect to any previous +undertaking entered into under subsection 21(1) and +any previous consent agreement signed under subsec- +tion 74.12(1) or 74.131(1) of the Competition Act that +relates to acts or omissions that constitute conduct +that is reviewable under section 74.011 of that Act; +Coordinating Amendment +Bill C-56 +271 If Bill C-56, introduced in the 1st session of +the 44th Parliament and entitled the Affordable +Housing and Groceries Act (in this section re- +ferred to as the “other Act”), receives royal as- +sent, then, on the first day on which both subsec- +tion 8(1) of the other Act and subsection 248(3) of +this Act are in force, +(a) subsection 90.1(1.1) of the Competition Act, +as enacted by subsection 8(1) of the other Act, +is renumbered as subsection 90.1(1.01) and is +repositioned accordingly if required; and +(b) subsection 90.1(11) of the Competition Act is +replaced by the following: +Definition of competitor +(11) In subsections (1) and (1.01), competitor includes a +person who it is reasonable to believe would be likely to +compete with respect to a product in the absence of the +agreement or arrangement. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Consequential Amendment to An Act to promote the efficiency and adaptability of the +Canadian economy by regulating certain activities that discourage ... +Sections 270-271 + +Page 478 +Coming into Force +First anniversary of royal assent +272 Section 238, subsections 239(1) and (4), sec- +tions 240, 241 and 243, subsections 244(2) and +245(2), section 246, subsections 247(1) and (2) and +248(2), (4) and (7), sections 254 and 255, subsection +256(1) and sections 257, 259, 264 and 270 come into +force on the first anniversary of the day on which +this Act receives royal assent. +DIVISION 7 +Public Post-Secondary Educational +Institutions +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +273 The definition corporation in section 2 of the +Bankruptcy and Insolvency Act is replaced by +the following: +corporation means a company or legal person that is in- +corporated by or under an Act of Parliament or of the leg- +islature of a province, an incorporated company, wherev- +er incorporated, that is authorized to carry on business in +Canada or has an office or property in Canada or an in- +come trust, but does not include banks, authorized for- +eign banks within the meaning of section 2 of the Bank +Act, insurance companies, trust companies, loan compa- +nies or prescribed public post-secondary educational in- +stitutions; (personne morale) +R.S., c. C-36 +Companies’ Creditors Arrangement +Act +274 The definition company in subsection 2(1) of +the Companies’ Creditors Arrangement Act is re- +placed by the following: +company means any company, corporation or legal per- +son incorporated by or under an Act of Parliament or of +the legislature of a province, any incorporated company +having assets or doing business in Canada, wherever in- +corporated, and any income trust, but does not include +banks, authorized foreign banks within the meaning of +section 2 of the Bank Act, telegraph companies, insur- +ance companies, companies to which the Trust and Loan +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 6 Measures Related to Competition +Coming into Force +Sections 272-274 + +Page 479 +Companies Act applies and prescribed public post-sec- +ondary educational institutions; (compagnie) +Transitional Provisions +Bankruptcy and Insolvency Act +275 The definition corporation in section 2 of the +Bankruptcy and Insolvency Act, as enacted by +section 273, applies only in respect of proceedings +that are commenced under that Act on or after +the day on which that section 273 comes into +force. +Companies’ Creditors Arrangement Act +276 The definition company in subsection 2(1) of +the Companies’ Creditors Arrangement Act, as +enacted by section 274, applies only in respect of +proceedings that are commenced under that Act +on or after the day on which that section 274 +comes into force. +Coming into Force +Second anniversary or order in council +277 Sections 273 and 274 come into force on the +second anniversary of the day on which this Act +receives royal assent or on an earlier day to be +fixed by order of the Governor in Council. +DIVISION 8 +Money Laundering, Terrorist +Financing, Sanctions Evasion and +Other Measures +SUBDIVISION A +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money +Laundering) and Terrorist +Financing Act +Amendments to the Act +278 (1) The definition Minister in subsection 2(1) +of the Proceeds of Crime (Money Laundering) +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 7 Public Post-Secondary Educational Institutions +Companies’ Creditors Arrangement Act +Sections 274-278 + +Page 480 +and Terrorist Financing Act is replaced by the +following: +Minister means, in relation to sections 24.1 to 39 and +39.13 to 39.39, the Minister of Public Safety and Emer- +gency Preparedness and, in relation to any other provi- +sion of this Act, the Minister of Finance. (ministre) +(2) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +sanctions evasion offence means an offence arising +from the contravention of a restriction or prohibition es- +tablished by an order or a regulation made under the +United Nations Act, the Special Economic Measures Act +or the Justice for Victims of Corrupt Foreign Officials +Act (Sergei Magnitsky Law). (infraction de contourne- +ment de sanctions) +(3) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +acquirer means an entity that connects a private auto- +mated banking machine to a payment card network, as +defined in section 3 of the Payment Card Networks Act, +to facilitate transactions. (acquéreur) +private automated banking machine means any auto- +mated banking machine that is not owned or operated by +a bank as defined in section 2 of the Bank Act, by an as- +sociation regulated by the Cooperative Credit Associa- +tions Act or by a cooperative credit society, a savings and +credit union or a caisse populaire regulated by a provin- +cial Act. (guichet automatique privé) +279 (1) Paragraph 5(h) of the Act is amended by +striking out “or” at the end of subparagraph (iv) +and by adding the following after that subpara- +graph: +(iv.1) in relation to a private automated banking +machine, acquirer services, or +(2) Paragraph 5(h.1) of the Act is amended by +striking out “or” at the end of subparagraph (iv) +and by adding the following after that subpara- +graph: +(iv.1) in relation to a private automated banking +machine, acquirer services, or +280 Section 7 of the Act is amended by striking +out “or” at the end of paragraph (a), by adding +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 278-280 + +Page 481 +“or” at the end of paragraph (b) and by adding +the following after paragraph (b): +(c) the transaction is related to the commission or the +attempted commission of a sanctions evasion offence. +281 Paragraph 9.5(a) of the Act is replaced by the +following: +(a) include with the transfer any prescribed informa- +tion and, as the case may be, +(i) the name, address and account number of the +holder of the account from which the funds for the +transfer are withdrawn, or +(ii) the name, address and reference number of the +person or entity that requested the transfer; +282 Section 10 of the Act is replaced by the fol- +lowing: +Immunity +10 No criminal or civil proceedings lie against a person +or an entity for making a report in good faith under sec- +tion 7, 7.1 or 9, or for providing the Centre with informa- +tion about suspicions of money laundering, of the financ- +ing of terrorist activities or of sanctions evasion. +283 Subsection 11.42(4) of the Act is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) there is a risk that a foreign state, a foreign entity +or a person or entity referred to in section 5 may be fa- +cilitating sanctions evasion and, as a result, the Minis- +ter is of the opinion that there could be an adverse im- +pact on the integrity of the Canadian financial system +or a reputational risk to that system. +284 Subsection 11.49(3) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) if the risk of sanctions evasion being facilitated by +or in that foreign state or by means of that foreign en- +tity or entity referred to in paragraph 5(e.1) is signifi- +cant and, as a result, the Minister is of the opinion that +there could be an adverse impact on the integrity of +the Canadian financial system or a reputational risk to +that system. +285 The Act is amended by adding the following +after section 39: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 280-285 + +Page 482 +PART 2.1 +Reporting of Goods +Interpretation +Definitions +39.01 The following definitions apply in this Part. +goods has the same meaning as in subsection 2(1) of the +Customs Act. (marchandises) +officer has the same meaning as in subsection 2(1) of the +Customs Act. (agent) +Reporting +Reporting +39.02 (1) Every person or entity referred to in subsec- +tion (3) that reports the importation or exportation of +goods under section 12 or 95 of the Customs Act shall de- +clare to an officer, in accordance with the regulations, +(a) whether the goods are proceeds of crime as de- +fined in subsection 462.3(1) of the Criminal Code or +are goods relating to money laundering, to the financ- +ing of terrorist activities or to sanctions evasion; and +(b) that the goods are actually being imported or ex- +ported, as the case may be. +Limitation +(2) A person or entity is not required to make a declara- +tion under subsection (1) if the prescribed conditions are +met in respect of the person, entity, importation or ex- +portation, and if the person or entity satisfies an officer +that those conditions have been met. +Who must report +(3) Goods shall be declared under subsection (1) +(a) in the case of goods in the actual possession of a +person arriving in or departing from Canada, or that +form part of their baggage if they and their baggage +are being carried on board the same conveyance, by +that person or, in prescribed circumstances, by the +person in charge of the conveyance; +(b) in the case of goods imported into Canada by +courier or as mail, by the exporter of the goods or, on +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 483 +receiving notice under subsection 39.03(2), by the im- +porter; +(c) in the case of goods exported from Canada by +courier or as mail, by the exporter of the goods; +(d) in the case of goods, other than those referred to in +paragraph (a) or imported or exported as mail, that +are on board a conveyance arriving in or departing +from Canada, by the person in charge of the con- +veyance; and +(e) in any other case, by the person or entity on whose +behalf the goods are imported or exported. +Payment for goods +(4) A declaration referred to in subsection (1) must be +made in respect of any financial transaction purporting +to pay for goods being imported or exported in respect of +which such declaration is required under that subsection. +Duty to answer +(5) Every person or entity referred to in subsection (3) +that reports the importation or exportation of goods shall +answer any questions asked by an officer in the exercise +of their powers and the performance of their duties and +functions under this Part. +Records +(6) Any person or entity that imports or exports goods or +that causes or arranges for goods to be imported or ex- +ported — for sale or for any industrial, occupational, +commercial, institutional or other like use, or any other +use that may be prescribed — or that produces, supplies, +distributes or consumes those goods for such a purpose +shall keep at the person or entity’s place of business in +Canada, or at any other place that the Minister may des- +ignate, any records in respect of the goods in any manner +and for any period of time that may be prescribed. The +person or entity shall, if an officer so requests, make the +records available to the officer, within the time specified +by the officer, and answer any questions asked by the of- +ficer in respect of them. +Customs Act +(7) Subsection 40(2) and sections 42 and 43 of the Cus- +toms Act apply, with any modifications that the circum- +stances require, to a person or entity that is required to +keep records under subsection (6). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 484 +Obligation to provide accurate information +(8) Any information provided to an officer in the admin- +istration or enforcement of this Part shall be true, accu- +rate and complete. +Retention +Temporary retention +39.03 (1) Subject to subsections (2) to (5), if a person or +an entity indicates to an officer that they have goods to +declare under section 39.02 but the declaration has not +yet been completed, the officer may, after giving notice in +the prescribed manner to the person or entity, retain the +goods for the prescribed period. +Importation or exportation by courier or as mail +(2) In the case of goods imported or exported by courier +or as mail, the officer shall, within the prescribed period, +give the notice to the exporter if the exporter’s address is +known, or, if the exporter’s address is not known, to the +importer. +Limitation +(3) Goods may no longer be retained under subsection +(1) if the officer is satisfied that the goods have been the +subject of a declaration under section 39.02. +Content of notice +(4) The notice referred to in subsection (1) must state +(a) the period for which the goods may be retained; +(b) that if, within that period, the goods are declared +under section 39.02, they may no longer be retained; +and +(c) that goods retained at the end of that period are +forfeited to His Majesty in right of Canada at that +time. +Forfeiture +(5) Goods that are retained by an officer under subsec- +tion (1) are forfeited to His Majesty in right of Canada at +the end of the period referred to in that subsection. +Searches +Search of person +39.04 (1) If an officer suspects on reasonable grounds +that they have secreted on or about their person goods +that have not been declared in accordance with section +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 485 +39.02 or that are proceeds of crime as defined in subsec- +tion 462.3(1) of the Criminal Code or are goods relating +to money laundering, to the financing of terrorist activi- +ties or to sanctions evasion, the officer may search +(a) any person who has arrived in Canada, within a +reasonable time after their arrival in Canada; +(b) any person who is about to leave Canada, at any +time before their departure; or +(c) any person who has had access to an area desig- +nated for use by persons about to leave Canada and +who leaves the area but does not leave Canada, within +a reasonable time after they leave the area. +Person taken before senior officer +(2) An officer who is about to search a person under this +section shall, on the person’s request, without delay take +the person before the senior officer at the place where the +search is to take place. +Discharge or search +(3) A senior officer before whom a person is taken under +subsection (2) shall, if the senior officer believes there are +no reasonable grounds for suspicion under subsection +(1), discharge the person or, if the senior officer believes +otherwise, direct that the person be searched. +Search by same sex +(4) No person shall be searched under this section by a +person who is not of the same sex, and if there is no offi- +cer of the same sex at the place where the search is to +take place, an officer may authorize any suitable person +of the same sex to perform the search. +Customs Act +39.05 Paragraphs 99(1)(a) to (c.1), (e) and (f), subsec- +tion 99(4) and paragraph 99.1(2)(b) of the Customs Act +apply, with any modifications that the circumstances re- +quire, to goods that must be declared under section 39.02. +Seizures +Seizure and forfeiture +39.06 (1) If an officer has reasonable grounds to believe +that goods are proceeds of crime as defined in subsec- +tion 462.3(1) of the Criminal Code or are related to mon- +ey laundering, the financing of terrorist activities or sanc- +tions evasion, the officer may seize as forfeit the goods. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 486 +Notice of seizure +(2) An officer who seizes goods under subsection (1) +shall +(a) if the goods were not imported or exported as +mail, give the person from whom they were seized +written notice of the seizure and the right to review +and appeal set out in sections 39.14 and 39.21; +(b) if the goods were imported or exported as mail +and the address of the exporter is known, give the ex- +porter written notice of the seizure and the right to re- +view and appeal set out in sections 39.14 and 39.21; +and +(c) take the measures that are reasonable in the cir- +cumstances to give notice of the seizure to any person +or entity that the officer believes on reasonable +grounds is entitled to make an application under sec- +tion 39.23 in respect of the goods. +Service of notice +(3) The service of a notice under paragraph (2)(b) is suf- +ficient if it is sent by registered mail addressed to the ex- +porter. +Power to call in aid +39.07 An officer may call on other persons to assist the +officer in exercising any power of search, seizure or re- +tention that the officer is authorized under this Part to +exercise, and any person so called on is authorized to ex- +ercise that power. +Recording of reasons for decision +39.08 If an officer decides to exercise powers under sub- +section 39.06(1), the officer shall record in writing rea- +sons for the decision. +Report to President +39.09 If the goods have been seized under section 39.06, +the officer who seized them shall without delay report the +circumstances of the seizure to the President. +Transfer to the Minister of Public +Works and Government Services +Forfeiture under subsection 39.03(5) +39.1 (1) An officer who retains goods forfeited under +subsection 39.03(5) shall send the goods to the Minister +of Public Works and Government Services. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 487 +Seizure +(2) An officer who seizes goods shall send the goods to +the Minister of Public Works and Government Services. +Forfeiture +Time of forfeiture +39.11 Subject to sections 39.14 to 39.22, goods seized +under subsection 39.06(1) are forfeited to His Majesty in +right of Canada from the time of the contravention in re- +spect of which they were seized, and no act or proceeding +after the forfeiture is necessary to effect the forfeiture. +Review and Appeal +Review of forfeiture +39.12 The forfeiture of goods seized under this Part is fi- +nal and is not subject to review and is not to be set aside +or otherwise dealt with, except to the extent and in the +manner provided by sections 39.13 and 39.14. +Corrective measures +39.13 The Minister, or any officer delegated by the Pres- +ident for the purposes of this section, may, within 90 days +after a seizure made under subsection 39.06(1), cancel the +seizure if the Minister is satisfied that there was no con- +travention. +Request for Minister’s decision +39.14 A person or entity from which goods were seized +under subsection 39.06(1), or the lawful owner of the +goods, may, within 90 days after the date of the seizure, +request a decision of the Minister as to whether the +goods are proceeds of crime as defined in subsection +462.3(1) of the Criminal Code or are related to money +laundering, to the financing of terrorist activities or to +sanctions evasion by giving notice to the Minister in writ- +ing or by any other means satisfactory to the Minister. +Extension of time by Minister +39.15 (1) If no request is made under section 39.14 +within the period provided in that section, the person, +entity or lawful owner referred to in that section may ap- +ply to the Minister in writing or by any other means satis- +factory to the Minister for an extension of the time for +making the request. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 488 +Content +(2) An application shall set out the reasons why the re- +quest was not made on time. +Burden of proof +(3) The burden of proof that an application has been +made under subsection (1) lies on the person, entity or +lawful owner claiming to have made it. +Notice of decision +(4) The Minister shall, without delay after making a deci- +sion in respect of an application, notify the applicant in +writing of the decision. +Conditions for granting application +(5) The application is not to be granted unless +(a) it is made within one year after the end of the peri- +od provided in section 39.14; and +(b) the applicant demonstrates that +(i) within the period provided in section 39.14, they +were unable to act or to instruct another person to +act in their name or had a bona fide intention to re- +quest a decision, +(ii) it would be just and equitable to grant the ap- +plication, and +(iii) the application was made as soon as circum- +stances permitted. +Extension of time by Federal Court +39.16 (1) The person, entity or lawful owner referred to +in section 39.14 may apply to the Federal Court to have +their application under section 39.15 granted +(a) within the period of 90 days after the Minister dis- +misses that application, if it is dismissed; or +(b) after 90 days have expired after that application +was made, if the Minister has not notified the person, +entity or lawful owner of a decision made in respect of +it. +Application process +(2) The application shall be made by filing in the Federal +Court a copy of the application made under section 39.15, +and any notice given in respect of it. The applicant shall +notify the Minister that they have filed the application +immediately after having filed it. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 489 +Powers of the Court +(3) The Court may grant or dismiss the application and, +if it grants the application, may impose any terms that it +considers just or order that the request made under sec- +tion 39.14 be deemed to have been made on the date the +order was made. +Conditions for granting application +(4) The application is not to be granted unless +(a) the application under section 39.15 was made +within one year after the end of the period provided in +section 39.14; and +(b) the applicant demonstrates that +(i) within the period provided in section 39.14, they +were unable to act or to instruct another person to +act in their name or had a bona fide intention to re- +quest a decision, +(ii) it would be just and equitable to grant the ap- +plication, and +(iii) the application was made as soon as circum- +stances permitted. +Notice of President +39.17 (1) If a request for a decision is a made under sec- +tion 39.14, the President shall without delay serve on the +person, entity or lawful owner who requested it written +notice of the circumstances of the seizure in respect of +which the decision is requested. +Evidence +(2) The person, entity or lawful owner may, within 30 +days after the notice is served, furnish any evidence in +the matter that they desire to furnish. +Decision of Minister +39.18 (1) Within 90 days after the expiry of the period +referred to in subsection 39.17(2), the Minister shall de- +cide whether the goods are proceeds of crime as defined +in subsection 462.3(1) of the Criminal Code or are related +to money laundering, to the financing of terrorist activi- +ties or to sanctions evasion. +Deferral of decision +(2) If charges are laid with respect to a money laundering +offence, a terrorist activity financing offence or a sanc- +tions evasion offence in respect of the goods seized, the +Minister may defer making a decision but shall make it in +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 490 +any case no later than 30 days after the conclusion of all +court proceedings in respect of those charges. +Notice of decision +(3) The Minister shall, without delay after making a deci- +sion, serve on the person, entity or lawful owner who re- +quested it a written notice of the decision together with +the reasons for it. +Return of goods +39.19 If the Minister decides that the goods are not pro- +ceeds of crime as defined in subsection 462.3(1) of the +Criminal Code and are not related to money laundering, +to the financing of terrorist activities or to sanctions eva- +sion, the Minister of Public Works and Government Ser- +vices shall, on being informed of the Minister’s decision, +return the goods or an amount of money equal to their +value at the time of the seizure, as the case may be. +Confirmation of forfeiture +39.2 If the Minister decides that the goods are proceeds +of crime as defined in subsection 462.3(1) of the Crimi- +nal Code or are related to money laundering, to the fi- +nancing of terrorist activities or to sanctions evasion, the +Minister may, subject to the terms and conditions that +the Minister may determine, subject to any order made +under section 39.24 or 39.25, confirm that the goods are +forfeited to His Majesty in right of Canada. +Appeal to Federal Court +39.21 (1) A person, entity or lawful owner who makes a +request under section 39.14 for a decision of the Minister +may, within 90 days after being notified of the decision, +appeal the decision by way of an action in the Federal +Court in which they are the plaintiff and the Minister is +the defendant. +Ordinary action +(2) The Federal Courts Act and the rules made under +that Act that apply to ordinary actions apply to actions +instituted under subsection (1) except as varied by spe- +cial rules made in respect of such actions. +Delivery after final order +(3) The Minister of Public Works and Government Ser- +vices shall give effect to the decision of the Court on be- +ing informed of it. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 491 +Limit on amount paid +(4) If the goods were sold or otherwise disposed of under +the Seized Property Management Act, the total amount +that can be paid under subsection (3) shall not exceed the +proceeds of the sale or disposition, if any, less any costs +incurred by His Majesty in right of Canada in respect of +the goods. +Service of notices +39.22 The service of the President’s notice under section +39.17 or the notice of the Minister’s decision under sec- +tion 39.18 is sufficient if it is sent by registered mail ad- +dressed to the person or entity on which it is to be served +at their latest known address. +Third Party Claims +Interest as owner +39.23 (1) If goods have been seized as forfeit under this +Part, any person or entity, other than the person or entity +in whose possession the goods were when seized, that +claims in respect of the goods an interest as owner or, in +Quebec, a right as owner or trustee may, within 90 days +after the seizure, apply by notice in writing to the court +for an order under section 39.24. +Date of hearing +(2) A judge of the court to which an application is made +under this section shall fix a day, not less than 30 days af- +ter the date of the filing of the application, for the hear- +ing. +Notice to President +(3) The applicant shall serve notice of the application +and of the hearing on the President, or an officer delegat- +ed by the President for the purpose of this section, not +later than 15 days after a day is fixed under subsection (2) +for the hearing of the application. +Service of notice +(4) The service of a notice under subsection (3) is suffi- +cient if it is sent by registered mail addressed to the Pres- +ident. +Definition of court +(5) In this section and sections 39.24 and 39.25, court +means +(a) in the Province of Ontario, the Superior Court of +Justice; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 492 +(b) in the Province of Quebec, the Superior Court; +(c) in the Provinces of Nova Scotia, British Columbia, +Prince Edward Island and Newfoundland and +Labrador, in Yukon and in the Northwest Territories, +the Supreme Court; +(d) in the Provinces of New Brunswick, Manitoba, +Saskatchewan and Alberta, the Court of King’s Bench; +and +(e) in Nunavut, the Nunavut Court of Justice. +Order +39.24 On the hearing of an application made under sub- +section 39.23(1), the applicant is entitled to an order +declaring that their interest or right is not affected by the +seizure and declaring the nature and extent of their inter- +est or right at the time of the contravention that resulted +in the seizure if the court is satisfied +(a) that the applicant acquired the interest or right in +good faith before the contravention; +(b) that the applicant is innocent of any complicity in +the contravention and of any collusion in relation to it; +and +(c) that the applicant exercised all reasonable care to +ensure that any person permitted to obtain possession +of the goods seized would declare them in accordance +with section 39.02. +Appeal +39.25 (1) A person or entity that makes an application +under section 39.23 or His Majesty in right of Canada +may appeal to the court of appeal from an order made +under section 39.24 and the appeal shall be asserted, +heard and decided according to the ordinary procedure +governing appeals to the court of appeal from orders or +judgments of a court. +Definition of court of appeal +(2) In this section, court of appeal means, in the +province in which an order referred to in subsection (1) is +made, the court of appeal for that province as defined in +section 2 of the Criminal Code. +Delivery after final order +39.26 (1) The Minister of Public Works and Govern- +ment Services shall, after the forfeiture of goods has be- +come final and on being informed by the President that a +person or entity has obtained a final order under section +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 493 +39.24 or 39.25 in respect of the goods, give to the person +or entity +(a) the goods; or +(b) an amount calculated on the basis of the interest +of the applicant in the goods at the time of the contra- +vention in respect of which they were seized, as de- +clared in the order. +Limit on amount paid +(2) The total amount paid under paragraph (1)(b) shall, +if the goods were sold or otherwise disposed of under the +Seized Property Management Act, not exceed the pro- +ceeds of the sale or disposition, if any, less any costs in- +curred by His Majesty in right of Canada in respect of the +goods. +Disclosure and Use of Information +Prohibition +39.27 (1) Subject to this section and subsection 12(1) of +the Privacy Act, no official shall disclose the following: +(a) information set out in a declaration made under +section 39.02, whether or not it is completed; +(b) any other information obtained for the purposes of +this Part; or +(c) information prepared from information referred to +in paragraph (a) or (b). +Use of information +(2) An officer may use information referred to in subsec- +tion (1) if the officer has reasonable grounds to suspect +that the information is relevant to determining whether a +person is a person described in sections 34 to 42 of the +Immigration and Refugee Protection Act or is relevant +to an offence under any of sections 91, 117 to 119, 126 or +127 of that Act. +Disclosure of relevant information +(3) If an officer has reasonable grounds to suspect that +information referred to in subsection (1) would be rele- +vant to investigating or prosecuting a money laundering +offence, a terrorist activity financing offence or a sanc- +tions evasion offence, the officer may disclose the infor- +mation to +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 494 +(a) the appropriate police force; +(b) the Canada Revenue Agency, if the officer also has +reasonable grounds to suspect that the information +would be relevant to investigating or prosecuting an +offence of obtaining or attempting to obtain a rebate, +refund or credit to which a person or entity is not enti- +tled, or of evading or attempting to evade paying taxes +or duties imposed under an Act of Parliament admin- +istered by the Minister of National Revenue; +(c) the Agence du revenu du Québec, if the officer also +has reasonable grounds to suspect that the informa- +tion would be relevant to investigating or prosecuting +an offence of obtaining or attempting to obtain a re- +bate, refund or credit to which a person or entity is not +entitled, or of evading or attempting to evade paying +taxes imposed under an Act of Parliament or of the +legislature of Quebec administered by the Minister of +Revenue of Quebec; +(d) the Canada Revenue Agency, if the officer also has +reasonable grounds to suspect that the information is +relevant to determining +(i) whether a registered charity, as defined in sub- +section 248(1) of the Income Tax Act, has ceased to +comply with the requirements of that Act for its +registration as such, +(ii) whether a person or entity that the officer has +reasonable grounds to suspect has applied to be a +registered charity, as defined in subsection 248(1) +of the Income Tax Act, is eligible to be registered as +such, or +(iii) whether a person or entity that the officer has +reasonable grounds to suspect may apply to be a +registered charity, as defined in subsection 248(1) +of the Income Tax Act, +(A) has made or will make available any re- +sources, directly or indirectly, to a listed entity +as defined in subsection 83.01(1) of the Criminal +Code, +(B) has made available any resources, directly or +indirectly, to an entity as defined in subsection +83.01(1) of the Criminal Code that was at that +time, and continues to be, engaged in terrorist +activities as defined in that subsection or activi- +ties in support of them, or +(C) has made or will make available any re- +sources, directly or indirectly, to an entity as de- +fined in subsection 83.01(1) of the Criminal Code +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 495 +that engages or will engage in terrorist activities +as defined in that subsection or activities in sup- +port of them; +(e) the Communications Security Establishment, if +the officer also determines that the information is rel- +evant to the foreign intelligence aspect of the Commu- +nications Security Establishment’s mandate, referred +to in section 16 of the Communications Security Es- +tablishment Act; +(f) the Competition Bureau, if the officer also has rea- +sonable grounds to suspect that the information would +be relevant to investigating or prosecuting an offence +under the Competition Act, the Consumer Packaging +and Labelling Act, the Precious Metals Marking Act +or the Textile Labelling Act or an attempt to commit +such an offence; +(g) an agency or body that administers the securities +legislation of a province, if the officer also has reason- +able grounds to suspect that the information would be +relevant to investigating or prosecuting an offence un- +der that legislation; +(h) the Minister of Foreign Affairs or a Minister desig- +nated under subsection 6(2) of the Special Economic +Measures Act, if the officer also determines that the +information is relevant to the making, administration +or enforcement of an order or regulation referred to in +subsection 4(1) of that Act; +(i) the Minister of Foreign Affairs or a Minister desig- +nated under subsection 2.1(2) of the Justice for Vic- +tims of Corrupt Foreign Officials Act (Sergei Magnit- +sky Law), if the officer also determines that the infor- +mation is relevant to the making, administration or +enforcement of an order or regulation referred to in +subsection 4(1) of that Act; +(j) the Department of the Environment, if the officer +also has reasonable grounds to suspect that the infor- +mation would be relevant to investigating or prosecut- +ing an offence under an Act administered by the Min- +ister of the Environment or an attempt to commit such +an offence; and +(k) the Department of Fisheries and Oceans, if the of- +ficer also has reasonable grounds to suspect that the +information would be relevant to investigating or +prosecuting an offence under an Act administered by +the Minister of Fisheries and Oceans or an attempt to +commit such an offence. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 496 +Disclosure — threats to security of Canada +(4) If an officer has reasonable grounds to suspect that +information referred to in subsection (1) would be rele- +vant to threats to the security of Canada, the officer may +disclose the information to +(a) the Canadian Security Intelligence Service; +(b) the appropriate police force, if the officer also has +reasonable grounds to suspect that the information is +relevant to investigating or prosecuting an offence un- +der Canadian law that the officer has reasonable +grounds to suspect arises out of conduct constituting +such a threat; +(c) the Department of National Defence and the Cana- +dian Forces, if the officer also has reasonable grounds +to suspect that the information is relevant to the con- +duct of the Department’s or the Canadian Forces’ in- +vestigative activities related to such a threat; and +(d) the Office of the Superintendent of Financial Insti- +tutions, if the officer also has reasonable grounds to +suspect that the information is relevant to the exercise +of the powers or the performance of the duties and +functions of the Superintendent under the Office of +the Superintendent of Financial Institutions Act. +Disclosure of information to Centre +(5) An officer may disclose to the Centre information re- +ferred to in subsection (1) if the officer has reasonable +grounds to suspect that it would be of assistance to the +Centre in the detection, prevention or deterrence of mon- +ey laundering, of the financing of terrorist activities or of +sanctions evasion. +Recording of reasons for decision +(6) If an officer decides to disclose information under +subsection (3), (4) or (5), the officer shall record in writ- +ing the reasons for the decision. +Powers, duties and functions +(7) An official may disclose information referred to in +subsection (1) for the purpose of exercising powers or +performing duties and functions under this Part. +Immunity from compulsory processes +(8) Subject to section 36 of the Access to Information Act +and sections 34 and 37 of the Privacy Act, an official is +required to comply with a subpoena, an order for +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 497 +production of documents, a summons or any other com- +pulsory process only if it is issued in the course of +(a) criminal proceedings under an Act of Parliament +that have been commenced by the laying of an infor- +mation or the preferring of an indictment; or +(b) any legal proceedings that relate to the adminis- +tration or enforcement of this Part. +Definition of official +(9) In this section and section 39.28, official means a per- +son who obtained or who has or had access to informa- +tion referred to in subsection (1) in the course of exercis- +ing powers or performing duties and functions under this +Part. +Use of information +39.28 No official shall use information referred to in +subsection 39.27(1) for any purpose other than exercising +powers or performing duties and functions under this +Part or for the purposes of the Special Economic Mea- +sures Act, the Justice for Victims of Corrupt Foreign Of- +ficials Act (Sergei Magnitsky Law), the Customs Act or +any other law relating to customs. +Feedback, research and public education +39.29 (1) The Canada Border Services Agency may +(a) inform persons and entities that have provided a +declaration under section 39.02 about measures that +have been taken with respect to those declarations; +(b) conduct research into trends and developments in +the area of money laundering, the financing of terror- +ist activities, sanctions evasion and the financing of +threats to the security of Canada relating to the impor- +tation and exportation of goods and into improved +ways of detecting, preventing and deterring money +laundering, the financing of terrorist activities, sanc- +tions evasion and the financing of threats to the secu- +rity of Canada; and +(c) undertake measures to inform the public, any per- +sons and entities referred to in section 39.02, any au- +thorities engaged in the investigation and prosecution +of money laundering offences, terrorist activity financ- +ing offences and sanctions evasion offences and any +others with respect to +(i) their obligations under this Part, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 498 +(ii) the nature and extent of money laundering in- +side and outside Canada relating to the importation +and exportation of goods, +(iii) the nature and extent of the financing of ter- +rorist activities inside and outside Canada relating +to the importation and exportation of goods, +(iv) the nature and extent of the financing, inside +and outside Canada, of threats to the security of +Canada relating to the importation and exportation +of goods, +(v) the nature and extent of sanctions evasion in- +side and outside Canada relating to the importation +and exportation of goods, and +(vi) measures that have been or might be taken to +detect, prevent and deter money laundering — as +well as the financing of terrorist activities, sanc- +tions evasion and the financing of threats to the se- +curity of Canada — inside or outside Canada, and +the effectiveness of those measures. +Limitation +(2) The Canada Border Services Agency shall not disclose +under subsection (1) any information that would directly +or indirectly identify any of the following persons or enti- +ties: +(a) a person who provided a report or information to +the Canada Border Services Agency; +(b) a Canadian citizen or a permanent resident as de- +fined in subsection 2(1) of the Immigration and +Refugee Protection Act about whom a report or infor- +mation was provided; +(c) a person in Canada or an entity that has a place of +business in Canada about whom a report or informa- +tion was provided. +Agreements for Exchange of +Information +Agreements with foreign states +39.3 The Minister, with the consent of the Minister des- +ignated for the purposes of section 42, may enter into an +agreement or arrangement in writing with the govern- +ment of a foreign state, or an institution or agency of that +state, that has reporting requirements similar to those set +out in this Part, whereby +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 499 +(a) information set out in a declaration made under +section 39.02, and any other related information, in re- +spect of goods imported into Canada from that state +will be provided to a department, institution or agency +of that state that has powers and duties similar to +those of the Canada Border Services Agency in respect +of the reporting of goods; and +(b) information contained in reports, and any other +related information, in respect of goods imported into +that state from Canada will be provided to the Canada +Border Services Agency. +Agreements with foreign states +39.31 The Minister, with the consent of the Minister +designated for the purpose of section 42, may enter into +an agreement or arrangement in writing with the govern- +ment of a foreign state, or an institution or agency of that +state, that has powers and duties similar to those of the +Canada Border Services Agency, whereby the Canada +Border Services Agency may, if it has reasonable grounds +to believe that information collected under this Part +would be relevant to investigating or prosecuting a mon- +ey laundering offence, a terrorist activity financing of- +fence or a sanctions evasion offence, provide that infor- +mation to that government, institution or agency. +Delegation +Minister’s duties +39.32 (1) The Minister may authorize an officer or a +class of officers to exercise powers or perform duties of +the Minister, including any judicial or quasi-judicial pow- +ers or duties of the Minister, under this Part. +President’s duties +(2) The President may authorize an officer or a class of +officers to exercise powers or perform duties of the Presi- +dent under this Part. +Forms +Declaration +39.33 The Minister may include on any form a declara- +tion, to be signed by the person completing the form, +declaring that the information given by that person on +the form is true, accurate and complete. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 500 +Electronic Administration and +Enforcement +Electronic administration and enforcement +39.34 (1) This Part may be administered and enforced +using electronic means. Any person on whom powers, +duties or functions are conferred under this Part may ex- +ercise any of those powers or perform any of those duties +or functions using the electronic means made available +or specified by the Minister. +Authorization +(2) Any person who has been authorized to exercise any +power or perform any duty or function conferred on a +person referred to in subsection (1) under this Part may +do so using the electronic means that are made available +or specified by the Minister. +Provision of information +39.35 For the purposes of sections 39.36 to 39.38, pro- +viding information includes providing a signature and +serving, filing or otherwise providing a record or docu- +ment. +Conditions for electronic version +39.36 A requirement under this Part to provide infor- +mation — in any form or manner or by any means — is +satisfied by providing the electronic version of the infor- +mation if +(a) the electronic version is provided by the electronic +means, including an electronic system, that are made +available or specified by the Minister, if any; and +(b) any prescribed requirements with respect to elec- +tronic communications or electronic means have been +met. +Deemed timing of receipt +39.37 Any information provided by electronic means, +including an electronic system, in accordance with sec- +tion 39.34 or 39.36, is deemed to be received +(a) if the regulations provide for a day, on that day; +(b) if the regulations provide for a day and time, on +that day and at that time; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 501 +(c) if the regulations do not provide for a day or a day +and a time, on the day and at the time that the infor- +mation is sent. +Regulations +39.38 (1) The Governor in Council may, on the recom- +mendation of the Minister, make regulations in respect of +electronic communications and electronic means, includ- +ing electronic systems, or any other technology to be +used in the administration or enforcement of this Part, +including regulations respecting +(a) the provision of information for any purpose un- +der this Part in electronic or other form; +(b) the payment of amounts under this Part by elec- +tronic instructions; and +(c) the manner in which and the extent to which any +provision of this Part, or its regulations, applies to the +electronic communications or electronic means, in- +cluding electronic systems, and adapting any such +provision for the purpose of applying it. +Classes +(2) Regulations made for the purpose of section 39.36 +may establish classes and distinguish among those class- +es. +Administrative Monetary Penalties +Regulations +39.39 (1) The Governor in Council may make regula- +tions establishing an administrative monetary penalties +scheme for the purpose of promoting compliance with +this Part, including regulations +(a) designating as a violation the contravention of a +specified provision of this Part; +(b) classifying each violation or series of violations; +(c) respecting the penalties that may be imposed for a +violation, including in relation to +(i) the amount, or range of amounts, of the penal- +ties that may be imposed on persons or entities or +classes of persons or entities, +(ii) the factors to be taken into account in imposing +a penalty, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +285 + +Page 502 +(iii) the payment of penalties that have been im- +posed, and +(iv) the recovery, as a debt, of unpaid penalties and +any additional penalty to be paid in respect of those +unpaid penalties; +(d) respecting the powers, duties and functions of the +Canada Border Services Agency and of any person or +class of persons who may exercise powers or perform +duties or functions with respect to the scheme, includ- +ing the designation of such persons or classes of per- +sons by the President of the Agency; +(e) respecting the proceedings in respect of a viola- +tion, including in relation to +(i) commencing the proceedings, +(ii) the defences that may be available in respect of +a violation, and +(iii) the circumstances in which the proceedings +may be brought to an end; and +(f) respecting reviews or appeals of any orders or deci- +sions in the proceedings. +Violation or offence +(2) If an act or omission may be proceeded with as a vio- +lation or as an offence, proceeding with it in one manner +precludes proceeding with it in the other. +286 (1) Paragraph 40(b) of the Act is replaced by +the following: +(b) collects, analyses, assesses and discloses informa- +tion in order to assist in the detection, prevention and +deterrence of money laundering, of the financing of +terrorist activities and of sanctions evasion, and in or- +der to assist the Minister in carrying out the Minister’s +powers and duties under Part 1.1; +(2) Paragraph 40(d) of the Act is replaced by the +following: +(d) operates to enhance public awareness and under- +standing of matters related to money laundering, the +financing of terrorist activities and sanctions evasion; +and +287 (1) Paragraph 54(1)(a) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 285-287 + +Page 503 +(a) shall receive reports made under section 7, 7.1, 9, +12 or 20, or in accordance with a directive issued un- +der Part 1.1, incomplete reports sent under subsection +14(5), reports referred to in section 9.1, information +provided to the Centre by any agency of another coun- +try that has powers and duties similar to those of the +Centre, information provided to the Centre by law en- +forcement agencies or government institutions or +agencies, and other information voluntarily provided +to the Centre about suspicions of money laundering, of +the financing of terrorist activities or of sanctions eva- +sion; +(2) The portion of paragraph 54(1)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) may collect information that the Centre considers +relevant to money laundering activities, the financing +of terrorist activities and activities relating to sanc- +tions evasion that +(3) Subsection 54(2) of the Act is replaced by the +following: +Destruction of certain information +(2) The Centre shall destroy any information contained +in a document, whether in written form or in any other +form, that it receives that purports to be a report made +under section 7, 7.1, 9 or 12, made in accordance with a +directive issued under Part 1.1, sent under subsection +14(5) or referred to in section 9.1, and that it determines, +in the normal course of its activities, relates to a financial +transaction or circumstance that is not required to be re- +ported to the Centre under this Act, and shall destroy any +information voluntarily provided to the Centre by the +public that it determines, in the normal course of its ac- +tivities, is not about suspicions of money laundering, of +the financing of terrorist activities or of sanctions eva- +sion. The Centre shall destroy the information within a +reasonable time after the determination is made. +288 (1) Paragraph 55(1)(d) of the Act is replaced +by the following: +(d) information voluntarily provided to the Centre +about suspicions of money laundering, of the financ- +ing of terrorist activities or of sanctions evasion; +(2) The portion of subsection 55(3) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 287-288 + +Page 504 +Disclosure of designated information +(3) If the Centre, on the basis of its analysis and assess- +ment under paragraph 54(1)(c), has reasonable grounds +to suspect that designated information would be relevant +to investigating or prosecuting a money laundering of- +fence, a terrorist activity financing offence or a sanctions +evasion offence, the Centre shall disclose the information +to +(3) Clause 55(3)(c)(iii)(C) of the French version of +the Act is replaced by the following: +(C) a mis ou mettra, directement ou indirecte- +ment, des ressources à la disposition d’une enti- +té, au sens de ce paragraphe 83.01(1), qui se livre +ou se livrera à des activités terroristes au sens +de ce paragraphe ou à des activités visant à les +appuyer; +(4) Subsection 55(3) of the Act is amended by +striking out “and” at the end of paragraph (h) +and by adding the following after paragraph (i): +(j) the Department of the Environment, if the Centre +also has reasonable grounds to suspect that the infor- +mation would be relevant to investigating or prosecut- +ing an offence under an Act administered by the Min- +ister of the Environment or an attempt to commit such +an offence; and +(k) the Department of Fisheries and Oceans, if the +Centre also has reasonable grounds to suspect that the +information would be relevant to investigating or +prosecuting an offence under an Act an Act adminis- +tered by the Minister of Fisheries and Oceans or an at- +tempt to commit such an offence. +(5) Subsection 55(6.1) of the Act is replaced by the +following: +Publication +(6.1) After a person has been determined by a court to +be guilty of a money laundering offence, a terrorist activi- +ty financing offence or a sanctions evasion offence, or has +been determined by a foreign court to be guilty of an of- +fence that is substantially similar to any of those of- +fences, whether on acceptance of a plea of guilty or on a +finding of guilt, the Centre may, if it has disclosed desig- +nated information under subsection (3) with respect to +the investigation or prosecution of the offence, make +public the fact that it made such a disclosure. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +288 + +Page 505 +(6) The portion of subsection 55(7) of the Act be- +fore paragraph (a.1) is replaced by the following: +Definition of designated information +(7) For the purposes of subsection (3), designated infor- +mation means, in respect of a report made under section +7.1 or of a financial transaction, an attempted financial +transaction or an importation or exportation of currency +or monetary instruments, as the case may be, +(a) the name of any person or entity that is identified +in the report or that is involved in the transaction, at- +tempted transaction, importation or exportation or of +any person or entity acting on their behalf; +(7) Paragraph 55(7)(n) of the Act is replaced by +the following: +(n) indicators of a money laundering offence, a terror- +ist activity financing offence or a sanctions evasion of- +fence related to the transaction, attempted transac- +tion, importation or exportation; +(8) Paragraph 55(7)(q) of the Act is replaced by +the following: +(q) information about the transaction, attempted +transaction, importation or exportation, received by +the Centre from an institution or agency under an +agreement or arrangement referred to in section 56, +that constitutes the institution’s or agency’s reason- +able grounds to suspect that the information would be +relevant to investigating or prosecuting a money laun- +dering offence, a terrorist activity financing offence or +a sanctions evasion offence, or an offence that is sub- +stantially similar to any of those offences; +(9) Subsection 55(7) of the Act is amended by +striking out “and” at the end of paragraph (s), by +adding “and” at the end of paragraph (t) and by +adding the following after paragraph (t): +(u) any other information set out in a report made un- +der section 7.1. +289 (1) The portion of subsection 55.1(3) of the +Act before paragraph (a.1) is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 288-289 + +Page 506 +Definition of designated information +(3) For the purposes of subsection (1), designated infor- +mation means, in respect of a report made under section +7.1, a financial transaction, an attempted financial trans- +action or an importation or exportation of currency or +monetary instruments, as the case may be, +(a) the name of any person or entity that is identified +in the report or that is involved in the transaction, at- +tempted transaction, importation or exportation or of +any person or entity acting on their behalf; +(2) Paragraph 55.1(3)(n) of the Act is replaced by +the following: +(n) indicators of a money laundering offence, a terror- +ist activity financing offence, a sanctions evasion of- +fence or a threat to the security of Canada related to +the transaction, attempted transaction, importation or +exportation; +(3) Paragraph 55.1(3)(q) of the Act is replaced by +the following: +(q) information about the transaction, attempted +transaction, importation or exportation, received by +the Centre from an institution or agency under an +agreement or arrangement referred to in section 56, +that constitutes the institution’s or agency’s reason- +able grounds to suspect that the information would be +relevant to investigating or prosecuting a money laun- +dering offence, a terrorist activity financing offence or +a sanctions evasion offence, or an offence that is sub- +stantially similar to any of those offences; +(4) Subsection 55.1(3) of the Act is amended by +striking out “and” at the end of paragraph (s), by +adding “and” at the end of paragraph (t) and by +adding the following after paragraph (t): +(u) any other information set out in a report made un- +der section 7.1. +290 (1) Subsections 56(1) and (2) of the Act are +replaced by the following: +Agreements and arrangements +56 (1) The Minister may enter into an agreement or ar- +rangement, in writing, with the government of a foreign +state or an international organization regarding the ex- +change, between the Centre and any institution or agency +of that state or organization that has powers and duties +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 289-290 + +Page 507 +similar to those of the Centre, of information that the +Centre, institution or agency has reasonable grounds to +suspect would be relevant to investigating or prosecuting +a money laundering offence, a terrorist activity financing +offence or a sanctions evasion offence, or an offence that +is substantially similar to any of those offences. +Agreements and arrangements — Centre +(2) The Centre may, with the approval of the Minister, +enter into an agreement or arrangement, in writing, with +an institution or agency of a foreign state that has powers +and duties similar to those of the Centre, regarding the +exchange, between the Centre and the institution or +agency, of information that the Centre, institution or +agency has reasonable grounds to suspect would be rele- +vant to investigating or prosecuting a money laundering +offence, a terrorist activity financing offence or a sanc- +tions evasion offence, or an offence that is substantially +similar to any of those offences. +(2) Paragraph 56(3)(a) of the Act is replaced by +the following: +(a) restrict the use of information to purposes relevant +to investigating or prosecuting a money laundering of- +fence, a terrorist activity financing offence or a sanc- +tions evasion offence, or an offence that is substantial- +ly similar to any of those offences; and +291 (1) Paragraph 56.1(1)(a) of the Act is replaced +by the following: +(a) the Centre has reasonable grounds to suspect that +the information would be relevant to the investigation +or prosecution of a money laundering offence, a ter- +rorist activity financing offence or a sanctions evasion +offence, or an offence that is substantially similar to +any of those offences; and +(2) Paragraph 56.1(2)(a) of the Act is replaced by +the following: +(a) the Centre has reasonable grounds to suspect that +the information would be relevant to the investigation +or prosecution of a money laundering offence, a ter- +rorist activity financing offence or a sanctions evasion +offence, or an offence that is substantially similar to +any of those offences; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 290-291 + +Page 508 +(3) Subsection 56.1(4.1) of the Act is replaced by +the following: +Publication +(4.1) After a person has been determined by a court to +be guilty of a money laundering offence, a terrorist activi- +ty financing offence or a sanctions evasion offence, or has +been determined by a foreign court to be guilty of an of- +fence that is substantially similar to any of those of- +fences, whether on acceptance of a plea of guilty or on a +finding of guilt, the Centre may, if it has disclosed desig- +nated information under subsection (1) or (2) with re- +spect to the investigation or prosecution of the offence, +make public the fact that it made such a disclosure. +(4) The portion of subsection 56.1(5) of the Act be- +fore paragraph (a.1) is replaced by the following: +Definition of designated information +(5) For the purposes of this section, designated infor- +mation means, in respect of a report made under section +7.1 or of a financial transaction, an attempted financial +transaction or an importation or exportation of currency +or monetary instruments, as the case may be +(a) the name of any person or entity that is identified +in the report or that is involved in the transaction, at- +tempted transaction, importation or exportation or of +any person or entity acting on their behalf; +(5) Paragraph 56.1(5)(n) of the Act is replaced by +the following: +(n) indicators of a money laundering offence, a terror- +ist activity financing offence or a sanctions evasion of- +fence related to the transaction, attempted transac- +tion, importation or exportation; +(6) Subsection 56.1(5) of the Act is amended by +striking out “and” at the end of paragraph (r), by +adding “and” at the end of paragraph (s) and by +adding the following after paragraph (s): +(t) any other information set out in a report made un- +der section 7.1. +292 (1) Paragraph 58(1)(b) of the Act is replaced +by the following: +(b) conduct research into trends and developments in +the area of money laundering, the financing of +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 291-292 + +Page 509 +terrorist activities, sanctions evasion and the financing +of threats to the security of Canada and into improved +ways of detecting, preventing and deterring money +laundering, the financing of terrorist activities, sanc- +tions evasion and the financing of threats to the secu- +rity of Canada; and +(2) The portion of paragraph 58(1)(c) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(c) undertake measures to inform the public, persons +and entities referred to in section 5, authorities en- +gaged in the investigation and prosecution of money +laundering offences, terrorist activity financing of- +fences and sanctions evasion offences, and others, +with respect to +(3) Paragraph 58(1)(c) of the Act is amended by +striking out “and” at the end of subparagraph +(ii.2) and by adding the following after that sub- +paragraph: +(ii.3) the nature and extent of sanctions evasion in- +side and outside Canada, and +(4) Subsection 58(2) of the Act is replaced by the +following: +Limitation +(2) The Centre shall not disclose under subsection (1) +any information that would directly or indirectly identify +any of the following persons or entities: +(a) a person who provided a report or information to +the Centre; +(b) a Canadian citizen or a permanent resident as de- +fined in subsection 2(1) of the Immigration and +Refugee Protection Act about whom a report or infor- +mation was provided; +(c) a person in Canada or an entity that has a place of +business in Canada about whom a report or informa- +tion was provided. +293 Subsection 59(1) of the Act is replaced by the +following: +Immunity from compulsory processes +59 (1) Subject to section 36 of the Access to Information +Act and sections 34 and 37 of the Privacy Act, the Centre, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 292-293 + +Page 510 +and any person who has obtained or who has or had ac- +cess to any information or documents in the course of ex- +ercising powers or performing duties and functions un- +der this Act, other than Parts 2 and 2.1, is required to +comply with a subpoena, a summons, an order for pro- +duction of documents, or any other compulsory process +only if it is issued in the course of court proceedings in +respect of a money laundering offence, a terrorist activity +financing offence, a sanctions evasion offence or an of- +fence under this Act in respect of which an information +has been laid or an indictment preferred or, in the case of +an order for production of documents, if it is issued un- +der section 60, 60.1 or 60.3. +294 (1) Subsection 60(2) of the Act is replaced by +the following: +Purpose of application +(2) The Attorney General may, for the purposes of an in- +vestigation in respect of a money laundering offence, a +terrorist activity financing offence or a sanctions evasion +offence, make an application under subsection (3) for an +order for disclosure of information. +(2) Paragraph 60(3)(d) of the Act is replaced by +the following: +(d) the facts relied on to justify the belief, on reason- +able grounds, that the person or entity referred to in +paragraph (b) has committed or benefited from the +commission of a money laundering offence, a terrorist +activity financing offence or a sanctions evasion of- +fence and that the information or documents referred +to in paragraph (c) are likely to be of substantial value, +whether alone or together with other material, to an +investigation in respect of any of those offences; +(3) Paragraph 60(8)(a) of the Act is replaced by +the following: +(a) the Director is prohibited from disclosing the in- +formation or document by any bilateral or interna- +tional treaty, convention or other agreement to which +the Government of Canada is a signatory respecting +the sharing of information related to a money launder- +ing offence, a terrorist activity financing offence or a +sanctions evasion offence or an offence that is sub- +stantially similar to any of those offences; +295 Paragraph 60.1(7)(a) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 293-295 + +Page 511 +(a) the Director is prohibited from disclosing the in- +formation or document by any bilateral or interna- +tional treaty, convention or other agreement to which +the Government of Canada is a signatory respecting +the sharing of information related to a money launder- +ing offence, a terrorist activity financing offence or a +sanctions evasion offence or an offence that is sub- +stantially similar to any of those offences; +296 Paragraph 73(1)(k) of the Act is replaced by +the following: +(k) respecting the reports referred to in section 12(1) +and the declarations referred to in section 39.02; and +297 The portion of subsection 74(1) of the Act be- +fore paragraph (a) is replaced by the following: +General offences +74 (1) Every person or entity that knowingly contra- +venes any of sections 6, 6.1 and 9.1 to 9.31, subsection +9.4(2), sections 9.5 to 9.7, 11.1, 11.43, 11.44 and 11.6, sub- +sections 12(1) and (4) and 36(1), section 37, subsections +39.02(1), (4), (5) and (8) and 39.27(1), section 39.28, sub- +sections 55(1) and (2), section 57 and subsections 62(2), +63.1(2) and 64(3) or the regulations is guilty of an offence +and liable +298 Paragraph 77.3(2)(a) of the Act is replaced by +the following: +(a) cause a person or entity referred to in section 5 to +be in receipt of cash or virtual currency or involve the +initiation of an international electronic funds transfer +or the making of a disbursement, in any of the follow- +ing transactions: +(i) the redemption of chips, tokens or plaques, +(ii) a front cash withdrawal, +(iii) a safekeeping withdrawal, +(iv) an advance on any form of credit, including an +advance by a marker or a counter cheque, +(v) a payment on a bet, including a slot jackpot, +(vi) a payment to a client of funds received for +credit to that client or another client, +(vii) the cashing of a cheque or the redemption of +another negotiable instrument, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 295-298 + +Page 512 +(viii) a reimbursement to a client of travel or enter- +tainment expenses; +2023, c. 26 +Budget Implementation Act, 2023, No. 1 +299 Section 181 of the Budget Implementation +Act, 2023, No. 1 is amended by replacing the para- +graph 7.1(1)(b) that it enacts with the following: +(b) an order or regulation made under the United Na- +tions Act; +300 Subsection 204(2) of the Act is amended by +replacing the subsection 81(2) that it enacts with +the following: +Time limitation — eight years +(2) Proceedings under paragraph 77.3(3)(a) or 77.4(a) +may be instituted within, but not after, eight years after +the time when the subject-matter of the proceedings +arose. +Consequential Amendments +R.S., c. 1 (2nd Supp.) +Customs Act +301 (1) Paragraph 107(3)(a) of the Customs Act is +replaced by the following: +(a) for the purposes of administering or enforcing this +Act, the Customs Tariff, the Excise Act, 2001, the Spe- +cial Imports Measures Act or Part 2 or 2.1 of the Pro- +ceeds of Crime (Money Laundering) and Terrorist Fi- +nancing Act or for any purpose set out in subsection +(4), (5) or (7); +(2) The portion of paragraph 107(4)(b) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(b) will be used solely in or to prepare for any legal +proceedings relating to the administration or enforce- +ment of an international agreement relating to trade, +this Act, the Customs Tariff, the Special Import Mea- +sures Act, any other Act of Parliament or law of a +province that provides for the imposition or collection +of a tax or duty or Part 2 or 2.1 of the Proceeds of +Crime (Money Laundering) and Terrorist Financing +Act, before +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 298-301 + +Page 513 +(3) Paragraph 107(4)(c) of the Act is replaced by +the following: +(c) may reasonably be regarded as necessary solely for +a purpose relating to the administration or enforce- +ment of this Act, the Customs Tariff, the Excise Act, +the Excise Act, 2001, the Excise Tax Act, the Export +and Import Permits Act, the Immigration and +Refugee Protection Act, the Special Import Measures +Act or Part 2 or 2.1 of the Proceeds of Crime (Money +Laundering) and Terrorist Financing Act by an offi- +cial of the Agency; +(4) Paragraph 107(4)(f) of the Act is replaced by +the following: +(f) will be used solely for a purpose relating to the su- +pervision, evaluation or discipline of a specified per- +son by His Majesty in right of Canada in respect of a +period during which the person was employed or en- +gaged by, or occupied a position of responsibility in +the service of, His Majesty in right of Canada to ad- +minister or enforce this Act, the Customs Tariff, the +Special Import Measures Act or Part 2 or 2.1 of the +Proceeds of Crime (Money Laundering) and Terrorist +Financing Act to the extent that the information is rel- +evant for that purpose; +1993, c. 37 +Seized Property Management Act +302 (1) Paragraph 4(1)(b.1) of the Seized Proper- +ty Management Act is replaced by the following: +(b.1) forfeited under subsection 14(5) or 39.03(5), +seized under subsection 18(1) or 39.06(1) or paid un- +der subsection 18(2) of the Proceeds of Crime (Money +Laundering) and Terrorist Financing Act; +(2) Paragraph 4(1)(b.3) of the Act is replaced by +the following: +(b.3) if the Minister agrees to be responsible for its +custody and management, forfeited under any Act of +Parliament, other than under subsection 14(5) or +39.03(5) of the Proceeds of Crime (Money Launder- +ing) and Terrorist Financing Act or subparagraph +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 301-302 + +Page 514 +715.34(1)(e)(i) of the Criminal Code or forfeited under +any Act of the legislature of a province; or +SOR/2001-317; SOR/2002-185, s. 1 +Proceeds of Crime (Money Laundering) +Suspicious Transaction Reporting +Regulations +303 Section 9 of the Proceeds of Crime (Money +Laundering) Suspicious Transaction Reporting +Regulations is replaced by the following: +9 (1) Subject to section 11, a report made under section +7 of the Act concerning a financial transaction or at- +tempted financial transaction in respect of which there +are reasonable grounds to suspect that the transaction or +attempted transaction is related to the commission of a +money laundering offence, a terrorist activity financing +offence or a sanctions evasion offence shall contain the +information set out in Schedule 1. +(2) The person or entity shall send the report to the Cen- +tre as soon as practicable after they have taken measures +that enable them to establish that there are reasonable +grounds to suspect that the transaction or attempted +transaction is related to the commission of a money laun- +dering offence, a terrorist activity financing offence or a +sanctions evasion offence. +304 Item 1 of Part G of Schedule 1 to the Regula- +tions is replaced by the following: +1* +Detailed description of grounds to suspect that +transaction or attempted transaction is related +to the commission or attempted commission of +a money laundering offence, a terrorist activity +financing offence or a sanctions evasion offence +Coordinating Amendments +2023, c. 26 +305 (1) In subsections (2) and (3), other Act +means the Budget Implementation Act, 2023, No. +1. +(2) If section 181 of the other Act comes into force +before section 299 of this Act, then +(a) that section 299 is deemed never to have +come into force and is repealed; and +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 302-305 + +Page 515 +(b) paragraph 7.1(1)(b) of the Proceeds of +Crime (Money Laundering) and Terrorist Fi- +nancing Act is replaced by the following: +(b) an order or regulation made under the United Na- +tions Act; +(3) If section 181 of the other Act comes into force +on the same day as section 299 of this Act, then +that section 299 is deemed to have come into +force before that section 181. +Coming into Force +Order in council +306 (1) Subsection 278(1) and sections 285, 296, +297, 301 and 302 come into force on a day to be +fixed by order of the Governor in Council. +Order in council +(2) Subsection 278(3) and section 279 come into +force on a day to be fixed by order of the Gover- +nor in Council. +60 days after royal assent +(3) Sections 280, 303 and 304 come into force on +the 60th day after the day on which this Act re- +ceives royal assent. +SUBDIVISION B +R.S., c. C-46 +Criminal Code +Amendments to the Act +307 Subsection 83.13(11) of the Criminal Code is +replaced by the following: +Procedure +(11) Subsection 462.32(4), sections 462.34 to 462.35 and +462.4, subsection 487(3) and section 488 apply, with any +modifications that the circumstances require, to a war- +rant issued under paragraph (1)(a). Any peace officer +who executes the warrant must have authority to act as a +peace officer in the place where it is executed. +308 Section 462.31 of the Act is amended by +adding the following after subsection (1): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 305-308 + +Page 516 +Prosecution +(1.1) Subject to subsection (1.3), in a prosecution for an +offence under subsection (1), it is not necessary for the +prosecutor to prove that the accused knew, believed they +knew or was reckless as to the specific nature of the des- +ignated offence. +Inference +(1.2) Subject to subsection (1.3), the court may infer that +an accused had the knowledge or belief or demonstrated +the recklessness referred to in subsection (1) if it is satis- +fied, given the circumstances of the offence, that the +manner in which the accused dealt with the property or +its proceeds is markedly unusual or the accused’s deal- +ings are inconsistent with lawful activities typical of the +sector in which they take place, including business activi- +ties. +Exception +(1.3) Subsections (1.1) and (1.2) do not apply in cases +where the accused is also charged with the designated of- +fence. +309 (1) Subsection 462.32(1) of the Act is replaced +by the following: +Special search warrant +462.32 (1) Subject to subsection (3), if a judge, on ap- +plication of the Attorney General, is satisfied by informa- +tion on oath in Form 1 that there are reasonable grounds +to believe that there is in any building, receptacle or place +any property that is proceeds of crime, the judge may is- +sue a warrant authorizing a person named in the warrant +or a peace officer to +(a) search the building, receptacle or place for that +property; and +(b) seize that property and any other property that +that person or peace officer believes, on reasonable +grounds, is proceeds of crime. +(2) Section 462.32 of the Act is amended by adding +the following after subsection (2): +Conditions +(2.01) A warrant issued under subsection (1) may be +subject to any reasonable conditions that the judge +thinks fit. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION B Criminal Code +Sections 308-309 + +Page 517 +(3) Subsection 462.32(6) of the Act is repealed. +310 (1) The portion of subsection 462.321(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Special warrant — digital assets +462.321 (1) If, on an application of the Attorney Gener- +al, a judge is satisfied by information on oath in Form 1, +varied to suit the case, that there are reasonable grounds +to believe that any digital assets, including virtual curren- +cy, are proceeds of crime, the judge may issue a warrant +authorizing a person named in the warrant or a peace of- +ficer to +(2) Paragraph 462.321(1)(b) of the Act is replaced +by the following: +(b) seize — including by taking control of the right to +access — the digital assets, as well as any other digital +assets found during that search that the person or +peace officer believes, on reasonable grounds, are pro- +ceeds of crime. +(3) Subsection 462.321(2) of the Act is replaced by +the following: +Conditions +(2) A warrant issued under subsection (1) may be subject +to any reasonable conditions that the judge thinks fit. +(4) Section 462.321 of the Act is amended by +adding the following after subsection (3): +Execution in Canada +(3.1) A warrant issued under subsection (1) may be exe- +cuted at any place in Canada. Any peace officer who exe- +cutes the warrant must have authority to act as a peace +officer in the place where it is executed. +(5) Subsection 462.321(7) of the Act is repealed. +311 (1) Paragraph 462.33(2)(c) of the Act is re- +placed by the following: +(c) the grounds for the belief that the property is pro- +ceeds of crime; +(2) Subsection 462.33(3) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION B Criminal Code +Sections 309-311 + +Page 518 +Restraint order +(3) A judge who hears an application for a restraint order +made under subsection (1) may, if the judge is satisfied +that there are reasonable grounds to believe that there +exists any property that is proceeds of crime, make an or- +der prohibiting any person from disposing of, or other- +wise dealing with any interest in, the property specified +in the order otherwise than in the manner that may be +specified in the order. +(3) Subsection 462.33(7) of the Act is repealed. +312 (1) Paragraph 487.018(1)(a) of the Act is re- +placed by the following: +(a) the account number of a person named in the or- +der or the name of a person whose account number is +specified in the order, as well as, in the case of digital +assets, including virtual currency, the name and ac- +count number of a person whose identifier associated +with digital assets is specified in the order; +(2) The portion of subsection 487.018(2) of the Act +before paragraph (b) is replaced by the follow- +ing: +Identification of person +(2) For the purpose of confirming the identity of a per- +son who is named or whose account number or identifier +associated with digital assets is specified in the order, the +order may also require the institution, person or entity to +prepare and produce a document setting out the follow- +ing data that is in their possession or control: +(a) the date of birth of a person who is named or +whose account number or identifier associated with +digital assets is specified in the order; +313 Form 1 of Part XXVIII of the Act is amended +by replacing the references after the heading +“FORM 1” with the following: +(Sections 320.29, 462.32, 462.321 and 487) +Consequential Amendments +1993, c. 37 +Seized Property Management Act +314 Paragraph 13(3)(b) of the Seized Property +Management Act is repealed. +315 Section 16 of the Act is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION B Criminal Code +Sections 311-315 + +Page 519 +Credit of excess to account +16 At the prescribed times, all amounts credited to the +Proceeds Account that are not shared under sections 10 +and 11, less the amounts that are reserved for future loss- +es and for ongoing expenses, shall be credited to the pre- +scribed account in the accounts of Canada. +SOR/95-76 +Forfeited Property Sharing Regulations +316 Subparagraph 5(b)(ii) of the Forfeited Prop- +erty Sharing Regulations is repealed. +Coming into Force +90 days after royal assent +317 This Subdivision comes into force on the +90th day after the day on which this Act receives +royal assent. +DIVISION 9 +R.S., c. F-8; 1995, c. 17, s. 45 +Federal-Provincial Fiscal +Arrangements Act +Amendment to the Act +318 Section 42 of the Federal-Provincial Fiscal +Arrangements Act is replaced by the following: +Payments under Parts I, I.1, II and V.1 +42 The Minister shall publish the following information +on a Government of Canada website as soon as feasible +after the payment of an amount under Part I, I.1, II or +V.1: +(a) the amount; +(b) the name of the province to which the payment +was made; and +(c) the date of the payment. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 8 Money Laundering, Terrorist Financing, Sanctions Evasion and Other Measures +SUBDIVISION B Criminal Code +Sections 315-318 + +Page 520 +Coming into Force +June 22, 2023 +319 Section 318 is deemed to have come into +force on June 22, 2023. +DIVISION 10 +1999, c. 34 +Public Sector Pension Investment +Board Act +320 (1) Subsection 6(1) of the Public Sector Pen- +sion Investment Board Act is replaced by the fol- +lowing: +Board of directors +6 (1) The Board shall be managed by a board of 13 direc- +tors, including the Chairperson. +(2) Subsection 6(2) of the Act is amended by +adding the following after paragraph (g): +(g.1) a person who is a member of an advisory com- +mittee established under section 41 of the Public Ser- +vice Superannuation Act, section 49.1 of the Canadian +Forces Superannuation Act or section 25.1 of the Roy- +al Canadian Mounted Police Superannuation Act; +321 Section 9 of the Act is amended by adding the +following after subsection (2): +Recommendations for certain directors +(3) For two of the directors, the Minister’s recommenda- +tion under subsection (1) shall be made from among the +candidates who are included on the list in accordance +with subsection 10(6). +322 Section 10 of the Act is amended by adding +the following after subsection (5): +Inclusion of certain candidates +(6) When including a candidate who the Minister may +recommend under subsection 9(3) on a list of qualified +candidates for proposed appointment as directors, the +nominating committee shall consult the portion of the +National Joint Council of the Public Service that repre- +sents employees and shall have regard to any factors for +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 9 Federal-Provincial Fiscal Arrangements Act +Coming into Force +Sections 319-322 + +Page 521 +consideration provided by that portion of the National +Joint Council. +DIVISION 11 +Department of Housing, Infrastructure +and Communities Act +Enactment of Act +Enactment +323 The Department of Housing, Infrastructure +and Communities Act is enacted as follows: +An Act to establish the Department of Housing, In- +frastructure and Communities +Preamble +Whereas public infrastructure and housing are essen- +tial for communities to be complete, inclusive and +environmentally sustainable; +Whereas these types of communities foster a +stronger national economy in which the people of +Canada can prosper and thrive; +Whereas advancing public infrastructure and housing +outcomes is best achieved through cooperation be- +tween governments as well as the meaningful in- +volvement of local communities; +Whereas effective support for infrastructure plays a +key role in improving housing outcomes; +And whereas promoting the use of innovative finan- +cial tools helps attract investment from the private +sector and institutional investors in public infrastruc- +ture projects; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Department of Housing, +Infrastructure and Communities Act. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 10 Public Sector Pension Investment Board Act +Sections 322-323 + +Page 522 +Definition +Definition of Department +2 In this Act, Department means the department estab- +lished under section 3. +Department of Housing, +Infrastructure and Communities +Department established +3 A department of the Government of Canada, called the +Department of Housing, Infrastructure and Communi- +ties, is established and is to be presided over by the Min- +ister of Infrastructure and Communities. +Deputy Minister +4 The Governor in Council may appoint a Deputy Minis- +ter of Housing, Infrastructure and Communities to hold +office during pleasure and to be the deputy head of the +Department. +Minister of Infrastructure and +Communities +Minister of Infrastructure and Communities +5 The Minister of Infrastructure and Communities, ap- +pointed by commission under the Great Seal, holds office +during pleasure and has the management and direction +of the Department. +Powers, duties and functions +6 (1) The powers, duties and functions of the Minister of +Infrastructure and Communities extend to and include +all matters relating to public infrastructure over which +Parliament has jurisdiction and that are not by law as- +signed to any other department, board or agency of the +Government of Canada. +Particulars +(2) Without restricting the generality of subsection (1), +the Minister of Infrastructure and Communities’ duties +and functions include supporting and promoting infras- +tructure projects and initiatives that are in the public in- +terest in order to foster the prosperity, inclusivity and en- +vironmental sustainability of communities. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Enactment of Act +Section +323 + +Page 523 +Minister of Housing +Appointment +7 A Minister of Housing may be appointed by commis- +sion under the Great Seal to hold office during pleasure. +Powers, duties and functions +8 (1) The powers, duties and functions of the Minister of +Housing extend to and include all matters relating to +housing and the reduction and prevention of homeless- +ness over which Parliament has jurisdiction and that are +not by law assigned to any other Minister, department, +board or agency of the Government of Canada. +Particulars +(2) Without restricting the generality of subsection (1), +the Minister of Housing’s duties and functions include +advancing national housing priorities and reducing and +preventing homelessness to foster the prosperity, inclu- +sivity and environmental sustainability of communities. +Use of departmental services and facilities +9 The Minister of Housing is to make use of the Depart- +ment services and facilities and may authorize employees +of the Department to exercise any power or perform any +duty or function of the Minister of Housing. +Provisions Applicable to Both +Ministers +No Minister appointed +10 If no Minister is appointed under section 7, +(a) the Minister of Infrastructure and Communities is +to exercise the powers and perform the duties and +functions of the Minister of Housing; and +(b) every reference to the Minister of Housing in any +Act of Parliament or in any order, regulation or other +instrument made under an Act of Parliament is to be +read as a reference to the Minister of Infrastructure +and Communities, unless the context otherwise re- +quires. +General duties and powers +11 The Minister of Infrastructure and Communities or +the Minister of Housing, as the case may be, may, in ex- +ercising their powers and performing their duties and +functions, +(a) establish, recommend, coordinate and implement +initiatives, programs and projects; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Enactment of Act +Section +323 + +Page 524 +(b) make grants and contributions; +(c) collaborate or enter into agreements or other ar- +rangements with other federal, provincial or territorial +departments, boards and agencies, local governments, +Indigenous bodies or any institution or person; +(d) undertake, coordinate and promote research activ- +ities; and +(e) subject to the Statistics Act, collect, analyze, inter- +pret, publish or distribute information. +Committees +12 (1) The Minister of Infrastructure and Communities +or the Minister of Housing, as the case may be, may es- +tablish advisory and other committees and provide for +their membership, duties, functions and operation. +Remuneration +(2) The Minister of Infrastructure and Communities or +the Minister of Housing, as the case may be, may fix the +remuneration that members of a committee are to be +paid for the performance of their duties and functions. +Travel, living and other expenses +(3) Members of a committee are entitled to be reim- +bursed, in accordance with Treasury Board directives, for +the travel, living and other expenses incurred for the per- +formance of their duties and functions while absent from +their ordinary place of residence. +Transitional Provisions +Deputy Minister +324 (1) Any person who, immediately before the +day on which this section comes into force, holds +the office of Deputy Head of Infrastructure and +Communities, styled as Deputy Minister of In- +frastructure and Communities, is deemed, as of +that day, to have been appointed as the Deputy +Minister referred to in section 4 of the Depart- +ment of Housing, Infrastructure and Communi- +ties Act, as enacted by section 323. +Persons who occupy a position +(2) Nothing in the Department of Housing, In- +frastructure and Communities Act is to be con- +strued as affecting the status of any person who, +immediately before the day on which this section +comes into force, occupies or is assigned to a +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Enactment of Act +Sections 323-324 + +Page 525 +position in the Office of Infrastructure of +Canada, except that, as of that day, the person oc- +cupies or is assigned to their position in the De- +partment of Housing, Infrastructure and Com- +munities. +Transfer of appropriations +325 Any amount that is appropriated by an Act of +Parliament for the fiscal year in which this sec- +tion comes into force to defray the expenditures +of the public service of Canada within the Office +of Infrastructure of Canada and that is unex- +pended on the day on which this section comes +into force is deemed to be an amount appropriat- +ed to defray the expenditures of the public ser- +vice of Canada within the Department of Hous- +ing, Infrastructure and Communities. +References +326 On the day on which this section comes into +force, every reference to the Office of Infrastruc- +ture of Canada in any agreement, contract, in- +strument or act or other document is to be read +as a reference to the Department of Housing, In- +frastructure and Communities, unless the con- +text requires otherwise. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +327 Schedule I to the Access to Information Act +is amended by adding the following in alphabeti- +cal order under the heading “Departments and +Ministries of State”: +Department of Housing, Infrastructure and Communi- +ties +Ministère du Logement, de l’Infrastructure et des +Collectivités +328 Schedule I to the Act is amended by striking +out the following under the heading “Other Gov- +ernment Institutions”: +Office of Infrastructure of Canada +Bureau de l’infrastructure du Canada +R.S., c. F-11 +Financial Administration Act +329 Schedule I to the Financial Administration +Act is amended by adding the following in alpha- +betical order: +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Transitional Provisions +Sections 324-329 + +Page 526 +Department of Housing, Infrastructure and Communi- +ties +Ministère du Logement, de l’Infrastructure et des +Collectivités +330 Schedule I.1 to the Act is amended by strik- +ing out, in column I, the reference to +Office of Infrastructure of Canada +Bureau de l’infrastructure du Canada +and the corresponding reference in column II to +“Minister of Infrastructure and Communities”. +331 Schedule IV to the Act is amended by strik- +ing out the following: +Office of Infrastructure of Canada +Bureau de l’infrastructure du Canada +332 Part I of Schedule VI to the Act is amended +by adding the following in alphabetical order: +Department of Housing, Infrastructure and Communi- +ties +Ministère du Logement, de l’Infrastructure et des +Collectivités +333 Part II of Schedule VI to the Act is amended +by striking out, in column I, the reference to +Office of Infrastructure of Canada +Bureau de l’infrastructure du Canada +and the corresponding reference in column II to +“Deputy Head”. +R.S., c. P-21 +Privacy Act +334 The schedule to the Privacy Act is amended +by adding the following in alphabetical order un- +der the heading “Departments and Ministries of +State”: +Department of Housing, Infrastructure and Communi- +ties +Ministère du Logement, de l’Infrastructure et des +Collectivités +335 The schedule to the Act is amended by strik- +ing out the following under the heading “Other +Government Institutions”: +Office of Infrastructure of Canada +Bureau de l’infrastructure du Canada +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Consequential Amendments +Sections 329-335 + +Page 527 +R.S., c. S-3 +Salaries Act +336 Subsection 4.1(3) of the Salaries Act is +amended by adding the following after para- +graph (z.25): +(z.26) the Minister of Housing; +1991, c. 30 +Public Sector Compensation Act +337 Schedule I to the Public Sector Compensa- +tion Act is amended by adding the following in al- +phabetical order under the heading “Depart- +ments”: +Department of Housing, Infrastructure and Communi- +ties +Ministère du Logement, de l’Infrastructure et des +Collectivités +2011, c. 24 +Keeping Canada’s Economy and Jobs Growing Act +338 Subsection 161(1) of the Keeping Canada’s +Economy and Jobs Growing Act is replaced by +the following: +Maximum payment +161 (1) There may be paid out of the Consolidat- +ed Revenue Fund for each fiscal year beginning +on or after April 1, 2014, on the requisition of the +Minister of Infrastructure and Communities or +of the Minister of Indigenous Services, in accor- +dance with terms and conditions approved by the +Treasury Board, a sum of not more than the +amount determined in accordance with subsec- +tion (2) to provinces, territories, municipalities, +municipal associations, provincial, territorial +and municipal entities and First Nations for the +purpose of municipal, regional and First Nations +infrastructure. +2019, c. 29 +National Housing Strategy Act +339 Section 12 of the National Housing Strategy +Act is replaced by the following: +Administrative support +12 The Minister is to provide the National Housing +Council with any administrative services and facilities +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Consequential Amendments +Sections 336-339 + +Page 528 +that are necessary to assist the Council in performing its +duties and functions. +Repeal +Repeal +340 The Canada Strategic Infrastructure Fund +Act, section 47 of chapter 9 of the Statutes of +Canada, 2002, is repealed. +Coming into Force +Second anniversary or order in council +341 (1) Section 339 comes into force on the sec- +ond anniversary of the day on which this Act re- +ceives royal assent or on an earlier day to be +fixed by order of the Governor in Council. +Order in council +(2) Section 340 comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 12 +Measures Related to Placement or +Arrival of Children +1996, c. 23 +Employment Insurance Act +Amendments to the Act +342 (1) Section 10 of the Employment Insurance +Act is amended by adding the following after sub- +section (11): +Extension of benefit period — placement or arrival +delayed +(11.1) If the placement or arrival of the child or children +referred to in subsection 22.1(1) is delayed, the benefit +period is extended by the number of weeks during which +the placement or arrival is delayed. +(2) Paragraph 10(13.01)(c) of the Act is replaced +by the following: +(c) benefits were not paid for any reason mentioned in +paragraph 12(3)(a), (a.1), (c), (d), (e) or (f). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 11 Department of Housing, Infrastructure and Communities Act +Consequential Amendments +Sections 339-342 + +Page 529 +343 (1) Subsection 12(3) of the Act is amended by +adding the following after paragraph (a): +(a.1) because the claimant is carrying out the respon- +sibilities described in subsection 22.1(1) is 15; +(2) Subsection 12(4) of the Act is amended by +striking out “and” at the end of paragraph (a) +and by adding the following after that paragraph: +(a.1) for carrying out the responsibilities described in +subsection 22.1(1) in relation to the placement of one +or more children for the purpose of adoption as a re- +sult of a single placement or the arrival of one or more +new-born children as a result of a single pregnancy is +15; and +344 Subsection 18(2) of the Act is replaced by the +following: +Exception +(2) A claimant to whom benefits are payable under any +of sections 22.1 to 23.3 is not disentitled under paragraph +(1)(b) for failing to prove that they would have been +available for work were it not for the illness, injury or +quarantine. +345 The Act is amended by adding the following +after section 22: +Benefit for responsibilities related to child’s +placement or arrival +22.1 (1) Despite section 18, but subject to this section, +benefits are payable to a major attachment claimant for +carrying out responsibilities related to +(a) the placement with the claimant of one or more +children for the purpose of adoption under the laws +governing adoption in the province in which the +claimant resides; or +(b) the arrival of one or more new-born children of +the claimant into the claimant’s care, in the case where +the person who will be giving or gave birth to the child +or children is not, or is not intended to be, a parent of +the child or children. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 342-345 + +Page 530 +Weeks for which benefits may be paid +(2) Subject to section 12, benefits under this section are +payable for each week of unemployment in the period +(a) that begins the earlier of +(i) five weeks before the week in which the place- +ment of the child or children with the claimant for +the purpose of adoption is expected or the new- +born child or children of the claimant are expected +to arrive into the claimant’s care, and +(ii) the week in which the child or children are ac- +tually placed with the claimant for the purpose of +adoption or the new-born child or children of the +claimant actually arrive into the claimant’s care; +and +(b) that ends 17 weeks after the week in which the +child or children are actually placed with the claimant +for the purpose of adoption or the new-born child or +children of the claimant actually arrive into the +claimant’s care. +Limitation — delay of placement or arrival +(3) If the placement or arrival of the child or children re- +ferred to in subsection (1) is delayed, the period referred +to in subsection (2) must not, subject to any extension +under subsection (4), exceed 52 weeks after the week in +which the placement or arrival was expected. +Extension of period — children in hospital +(4) If the child or children referred to in subsection (1) +are hospitalized during the period that begins the week +referred to in subparagraph (2)(a)(ii) and that ends 17 +weeks after that week, the period referred to in subsec- +tion (2) is extended by the number of weeks during which +the child or children are hospitalized. +Limitation — children in hospital +(5) The extended period shall end no later than 52 weeks +after the week referred to in subparagraph (2)(a)(ii). +Limitation +(6) If benefits are payable to a claimant for the reasons +set out in this section and any allowances, money or oth- +er benefits are payable to the claimant for the same rea- +sons under a provincial law, the benefits payable to the +claimant under this Act are to be reduced or eliminated +as prescribed. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Section +345 + +Page 531 +Application of section 18 +(7) For the purposes of section 13, the provisions of sec- +tion 18 do not apply to the week that immediately pre- +cedes the period described in subsection (2). +Division of weeks of benefits +(8) If two major attachment claimants each make a claim +for benefits under this section — or if one major attach- +ment claimant makes a claim for benefits under this sec- +tion and an individual makes a claim for benefits under +section 152.041 — in respect of the same child or chil- +dren, the weeks of benefits payable under this section, +under section 152.041 or under both those sections may +be divided between them up to a maximum of 15. If they +cannot agree, the weeks of benefits are to be divided in +accordance with the prescribed rules. +Maximum number of weeks that can be divided +(9) For greater certainty, if, in respect of the same child +or children, a major attachment claimant makes a claim +for benefits under this section and an individual makes a +claim for benefits under section 152.041, the total number +of weeks of benefits payable under this section and sec- +tion 152.041 that may be divided between them may not +exceed 15. +Deferral of waiting period +(10) A major attachment claimant who makes a claim for +benefits under this section may have their waiting period +deferred until they make another claim for benefits in the +same benefit period, otherwise than under this section, if +(a) the claimant has already made a claim for benefits +under this section in respect of the same child or chil- +dren and has served the waiting period; +(b) another major attachment claimant has made a +claim for benefits under this section in respect of the +same child or children and that other claimant has +served or is serving their waiting period; +(c) another major attachment claimant is making a +claim for benefits under this section in respect of the +same child or children at the same time as the +claimant and that other claimant elects to serve the +waiting period; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Section +345 + +Page 532 +(d) the claimant or another major attachment +claimant meets the prescribed requirements. +Exception +(11) If a major attachment claimant makes a claim un- +der this section and an individual makes a claim under +section 152.041 in respect of the same child or children +and one of them has served or elected to serve their wait- +ing period, then +(a) if the major attachment claimant is not the one +who served or elected to serve the waiting period, that +claimant is not required to serve a waiting period; or +(b) if the individual is not the one who served or elect- +ed to serve the waiting period, that claimant may have +their waiting period deferred in accordance with sec- +tion 152.041. +346 (1) Paragraph 23(3.21)(c) of the Act is re- +placed by the following: +(c) benefits were not paid for any reason mentioned in +paragraph 12(3)(a), (a.1), (c), (d), (e) or (f). +(2) The portion of subsection 23(5) of the Act be- +fore paragraph (d) is replaced by the following: +Deferral of waiting period +(5) A major attachment claimant who makes a claim for +benefits under this section may have their waiting period +deferred until they make another claim for benefits in the +same benefit period, otherwise than under this section or +section 22 or 22.1, if +(a) the claimant has already made a claim for benefits +under this section or section 22 or 22.1 in respect of +the same child or children and has served the waiting +period; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 345-346 + +Page 533 +(b) another major attachment claimant has made a +claim for benefits under this section or section 22 or +22.1 in respect of the same child or children and that +other claimant has served or is serving their waiting +period; +(c) another major attachment claimant is making a +claim for benefits under this section or section 22 or +22.1 in respect of the same child or children at the +same time as the claimant and that other claimant +elects to serve the waiting period; or +(3) The portion of subsection 23(6) of the Act be- +fore paragraph (a) is replaced by the following: +Exception +(6) If a major attachment claimant makes a claim under +this section or section 22 or 22.1 and an individual makes +a claim under section 152.04, 152.041 or 152.05 in respect +of the same child or children and one of them has served +or elected to serve their waiting period, then +(4) Paragraph 23(6)(b) of the Act is replaced by +the following: +(b) if the individual is not the one who served or elect- +ed to serve the waiting period, that claimant may have +their waiting period deferred in accordance with sec- +tion 152.041 or 152.05, as the case may be. +347 Paragraph 54(f.7) of the Act is replaced by +the following: +(f.7) prescribing rules for the purposes of subsections +22.1(8), 23(4), 23.1(9), 23.2(8), 23.3(6), 152.041(8), +152.05(12), 152.06(7), 152.061(8) and 152.062(6); +348 (1) Paragraph 69(1)(a) of the Act is replaced +by the following: +(a) the payment of any allowances, money or other +benefits because of illness, injury, quarantine, preg- +nancy, responsibilities related to a child’s placement +or arrival, child care, compassionate care, a child’s +critical illness or an adult’s critical illness under a plan +that covers insured persons employed by the employ- +er, other than one established under a provincial law, +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 346-348 + +Page 534 +would have the effect of reducing the special benefits +payable to the insured persons; and +(2) Subsection 69(2) of the Act is replaced by the +following: +Provincial plans +(2) The Commission shall, with the approval of the Gov- +ernor in Council, make regulations to provide a system +for reducing the employer’s and employee’s premiums, +the premiums under Part VII.1 or all those premiums, +when the payment of any allowances, money or other +benefits because of illness, injury, quarantine, pregnancy, +responsibilities related to a child’s placement or arrival, +child care, compassionate care, a child’s critical illness or +an adult’s critical illness under a provincial law to in- +sured persons or to self-employed persons, as the case +may be, would have the effect of reducing or eliminating +the special benefits payable to those insured persons or +the benefits payable to those self-employed persons. +349 Subsection 152.03(1.1) of the Act is replaced +by the following: +Exception +(1.1) A self-employed person to whom benefits are +payable under any of sections 152.041 to 152.062 is enti- +tled to benefits under subsection (1) even though the per- +son did not cease to work as a self-employed person be- +cause of a prescribed illness, injury or quarantine and +would not be working even without the illness, injury or +quarantine. +350 The Act is amended by adding the following +after section 152.04: +Benefit for responsibilities related to child’s +placement or arrival +152.041 (1) Subject to this Part, benefits are payable to +a self-employed person for carrying out responsibilities +related to +(a) the placement with the self-employed person of +one or more children for the purpose of adoption un- +der the laws governing adoption in the province in +which the person resides; or +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 348-350 + +Page 535 +(b) the arrival of one or more new-born children of +the self-employed person into the self-employed per- +son’s care, in the case where the person who will be +giving or gave birth to the child or children is not, or is +not intended to be, a parent of the child or children. +Weeks for which benefits may be paid +(2) Subject to section 152.14, benefits under this section +are payable for each week of unemployment in the period +(a) that begins the earlier of +(i) five weeks before the week in which the place- +ment of the child or children with the self-em- +ployed person for the purpose of adoption is ex- +pected or the new-born child or children of the self- +employed person are expected to arrive into the +self-employed person’s care, and +(ii) the week in which the child or children are ac- +tually placed with the self-employed person for the +purpose of adoption or the new-born child or chil- +dren of the self-employed person actually arrive in- +to the self-employed person’s care; and +(b) that ends 17 weeks after the week in which the +child or children are actually placed with the self-em- +ployed person for the purpose of adoption or the new- +born child or children of the self-employed person ac- +tually arrive into the self-employed person’s care. +Limitation — delay of placement or arrival +(3) If the placement or arrival of the child or children re- +ferred to in subsection (1) is delayed, the period referred +to in subsection (2) must not, subject to any extension +under subsection (4), exceed 52 weeks after the week in +which the placement or arrival was expected. +Extension of period — children in hospital +(4) If the child or children referred to in subsection (1) +are hospitalized during the period that begins the week +referred to in subparagraph (2)(a)(ii) and that ends 17 +weeks after that week, the period referred to in subsec- +tion (2) is extended by the number of weeks during which +the child or children are hospitalized. +Limitation — children in hospital +(5) The extended period shall end no later than 52 weeks +after the week referred to in subparagraph (2)(a)(ii). +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Section +350 + +Page 536 +Limitation +(6) If benefits are payable to a self-employed person for +the reasons set out in this section and any allowances, +money or other benefits are payable to the self-employed +person for the same reasons under a provincial law, the +benefits payable to the self-employed person under this +Part are to be reduced or eliminated as prescribed. +Presumption +(7) With regard to serving the waiting period under sec- +tion 152.15, the week that immediately precedes the peri- +od described in subsection (2) is deemed to be a week +that is included in that period. +Division of weeks of benefits +(8) If two self-employed persons each make a claim for +benefits under this section — or if one self-employed per- +son makes a claim for benefits under this section and an- +other person makes a claim for benefits under section +22.1 — in respect of the same child or children, the weeks +of benefits payable under this section, under section 22.1 +or under both those sections may be divided between +them up to a maximum of 15. If they cannot agree, the +weeks of benefits are to be divided in accordance with the +prescribed rules. +Maximum number of weeks that can be divided +(9) For greater certainty, if, in respect of the same child +or children, a self-employed person makes a claim for +benefits under this section and another person makes a +claim for benefits under section 22.1, the total number of +weeks of benefits payable under this section and section +22.1 that may be divided between them may not exceed +15. +Deferral of waiting period +(10) A self-employed person who makes a claim for ben- +efits under this section may have their waiting period de- +ferred until they make another claim for benefits in the +same benefit period, otherwise than under this section, if +(a) the self-employed person has already made a claim +for benefits under this section in respect of the same +child or children and has served the waiting period; +(b) another self-employed person has made a claim +for benefits under this section in respect of the same +child or children and that other self-employed person +has served or is serving their waiting period; +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Section +350 + +Page 537 +(c) another self-employed person is making a claim +for benefits under this section in respect of the same +child or children at the same time as the self-employed +person and that other self-employed person elects to +serve the waiting period; or +(d) the self-employed person or another self-em- +ployed person meets the prescribed requirements. +Exception +(11) If a self-employed person makes a claim under this +section and an another person makes a claim under sec- +tion 22.1 in respect of the same child or children and one +of them has served or elected to serve their waiting peri- +od, then +(a) if the self-employed person is not the one who +served or elected to serve the waiting period, the self- +employed person is not required to serve a waiting pe- +riod; or +(b) if the person making the claim under section 22.1 +is not the one who served or elected to serve the wait- +ing period, the person may have their waiting period +deferred in accordance with section 22.1. +351 (1) Subsection 152.05(5.1) of the Act is re- +placed by the following: +Extension of period — reason mentioned in paragraph +152.14(1)(b) +(5.1) If, during a self-employed person’s benefit period, +benefits were not paid for any reason mentioned in para- +graph 152.14(1)(a), (a.1), (c), (d), (e) or (f) and benefits +were paid to the person for the reason mentioned in +paragraph 152.14(1)(b) in the case where the applicable +maximum number of weeks is established under sub- +paragraph 152.14(1)(b)(ii), the period referred to in sub- +section (2) is extended by 26 weeks so that benefits may +be paid up to that maximum number of weeks. +(2) The portion of subsection 152.05(14) of the Act +before paragraph (d) is replaced by the follow- +ing: +Deferral of waiting period +(14) A self-employed person who makes a claim for ben- +efits under this section may have their waiting period de- +ferred until they make another claim for benefits in the +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 350-351 + +Page 538 +same benefit period, otherwise than under this section or +section 152.04 or 152.041, if +(a) the self-employed person has already made a claim +for benefits under this section or section 152.04 or +152.041 in respect of the same child or children and +has served the waiting period; +(b) another self-employed person has made a claim +for benefits under this section or section 152.04 or +152.041 in respect of the same child or children and +that other self-employed person has served or is serv- +ing their waiting period; +(c) another self-employed person is making a claim +for benefits under this section or section 152.04 or +152.041 in respect of the same child or children at the +same time as the self-employed person and that other +self-employed person elects to serve the waiting peri- +od; or +(3) The portion of subsection 152.05(15) of the Act +before paragraph (a) is replaced by the follow- +ing: +Exception +(15) If a self-employed person makes a claim under this +section or section 152.04 or 152.041 and another person +makes a claim under section 22, 22.1 or 23 in respect of +the same child or children and one of them has served or +elected to serve their waiting period, then +(4) Paragraph 152.05(15)(b) of the Act is replaced +by the following: +(b) if the person making the claim under section 22, +22.1 or 23 is not the one who served or elected to serve +the waiting period, the person may have their waiting +period deferred in accordance with section 22.1 or 23, +as the case may be. +352 Subsection 152.09(2) of the Act is amended by +adding the following after paragraph (a): +(a.1) carrying out the responsibilities described in +subsection 152.041(1); +353 (1) Section 152.11 of the Act is amended by +adding the following after subsection (12): +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 351-353 + +Page 539 +Extension of benefit period — placement or arrival +delayed +(12.1) If the placement or arrival of the child or children +referred to in subsection 152.041(1) is delayed, the bene- +fit period is extended by the number of weeks during +which the placement or arrival is delayed. +(2) Subsection 152.11(14.1) of the Act is replaced +by the following: +Extension of benefit period — reason mentioned in +paragraph 152.14(1)(b) +(14.1) If, during a self-employed person’s benefit period, +benefits were not paid for any reason mentioned in para- +graph 152.14(1)(a), (a.1), (c), (d), (e) or (f), and benefits +were paid to the person for the reason mentioned in +paragraph 152.14(1)(b) in the case where the applicable +maximum number of weeks is established under sub- +paragraph 152.14(1)(b)(ii), the benefit period is extended +by 26 weeks so that benefits may be paid up to that maxi- +mum number of weeks. +354 (1) Subsection 152.14(1) of the Act is amended +by adding the following after paragraph (a): +(a.1) because the self-employed person is carrying out +the responsibilities described in subsection 152.041(1) +is 15; +(2) Subsection 152.14(2) of the Act is amended by +striking out “and” at the end of paragraph (a) +and by replacing paragraph (a) with the follow- +ing: +(a.1) for carrying out the responsibilities described in +subsection 152.041(1) in relation to the placement of +one or more children for the purpose of adoption as a +result of a single placement or the arrival of one or +more new-born children as a result of a single preg- +nancy is 15; and +Transitional Provision +Benefit for responsibilities related to child’s +placement or arrival +355 The Employment Insurance Act, as it read +immediately before the day on which sections 345 +and 350 come into force, continues to apply to a +claimant for the purpose of paying benefits un- +der that Act in respect of a child or children who +have, before that day, +(a) been placed with the claimant for the pur- +pose of adoption under the laws governing +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 353-355 + +Page 540 +adoption in the province in which the claimant +resides; or +(b) arrived into the care of the claimant. +R.S., c. L-2 +Canada Labour Code +Amendments to the Act +356 Subsection 187.1(2) of the Canada Labour +Code is replaced by the following: +Application of section 209.1 +(2) If an employee interrupts a vacation to take leave un- +der any of sections 205.1, 206 to 206.1 and 206.3 to 206.9 +and resumes the vacation immediately at the end of that +leave, section 209.1 applies to them as if they did not re- +sume the vacation before returning to work. +357 The Act is amended by adding the following +after section 206: +Leave for Placement of Child +Definitions +206.01 (1) The following definitions apply in this sec- +tion. +placement means +(a) the placement of a child into the actual care of an +employee for the purposes of adoption under the laws +governing adoption in the province in which the em- +ployee resides; +(b) the arrival of a new-born child of an employee into +the employee’s actual care, in the case where the per- +son who gave birth to the child is not, or is not intend- +ed to be, a parent of the child; or +(c) any other case prescribed by regulation. (place- +ment) +week means the period between midnight on Saturday +and midnight on the immediately following Saturday. +(semaine) +Entitlement to leave +(2) Subject to subsections (7) and (8), every employee is +entitled to and shall be granted a leave of absence from +employment of up to 16 weeks for carrying out responsi- +bilities related to a placement. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Employment Insurance Act +Sections 355-357 + +Page 541 +Period when leave may be taken +(3) The leave of absence may only be taken during the +period +(a) beginning no earlier than six weeks before the +week of the estimated date of the placement or, if the +actual date of the placement is earlier than the esti- +mated date, no earlier than the week of that actual +date; and +(b) ending no later than 17 weeks following the week +of the actual date of that placement. +Delayed placement +(4) If the placement is delayed, the period referred to in +subsection (3) must not, subject to any extension under +subsection (5), end later than 52 weeks following the +week of the estimated date referred to in paragraph +(3)(a). +Extension of period — child in hospital +(5) If, after placement, the child is hospitalized during +the period referred to in subsection (3), the period is ex- +tended by the number of weeks during which the child is +hospitalized. +Restriction +(6) An extension under subsection (5) must not result in +the period referred to in subsection (3) ending later than +52 weeks following the week of the actual date of the +placement. +Aggregate leave — employees +(7) The aggregate amount of leave that may be taken by +more than one employee under this section in respect of +the same placement must not exceed 16 weeks. +If placement will not occur +(8) If, during a leave of absence under this section, the +employee is informed that the placement will not occur, +the leave may continue until the end of the week after the +week in which the employee is so informed. +358 The Act is amended by adding the following +after section 206.2: +Aggregate leave — leave for placement of child and +parental leave +206.21 The aggregate amount of leave that may be tak- +en by more than one employee under sections 206.01 and +206.1 in respect of the same child shall not exceed 85 +weeks, but the aggregate amount of leave that may be +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Canada Labour Code +Sections 357-358 + +Page 542 +taken by one employee under those sections in respect of +the same child shall not exceed 77 weeks. +359 (1) The portion of subsection 207(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Notification to employer +207 (1) Every employee who intends to take a leave of +absence from employment under any of sections 206 to +206.1 shall +(2) Subsection 207(2) of the English version of the +Act is replaced by the following: +Change in length of leave +(2) Every employee who intends to take or who is on a +leave of absence from employment under any of sections +206 to 206.1 shall provide the employer with notice in +writing of at least four weeks of any change in the length +of leave intended to be taken, unless there is a valid rea- +son why that notice cannot be given, in which case the +employee shall provide the employer with notice in writ- +ing as soon as possible. +360 Section 207.01 of the Act is replaced by the +following: +Minimum periods of leave +207.01 Subject to the regulations, a leave of absence un- +der any of sections 206.01 and 206.3 to 206.5 may only be +taken in one or more periods of not less than one week’s +duration. +361 Subsection 207.02(1) of the Act is replaced by +the following: +Interruption +207.02 (1) An employee may interrupt a leave of ab- +sence referred to in any of sections 206.01 and 206.3 to +206.5 in order to be absent due to a reason referred to in +subsection 239(1) or 239.1(1). +362 (1) Subsection 207.2(1) of the Act is replaced +by the following: +Notification to employer — interruption for child’s +hospitalization +207.2 (1) An employee who intends to interrupt their +maternity or parental leave or their leave for the place- +ment of a child in order to return to work as a result of +the hospitalization of their child shall provide the em- +ployer with a notice in writing of the interruption as soon +as possible. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Canada Labour Code +Sections 358-362 + +Page 543 +(2) Subsection 207.2(3) of the Act is replaced by +the following: +Refusal +(3) If the employer refuses the interruption or does not +advise the employee within the week referred to in sub- +section (2), the leave under any of sections 206 to 206.1 is +extended by the number of weeks during which the child +is hospitalized. The aggregate amounts of leave referred +to in subsections 206.01(7) and 206.1(3) and sections +206.2 and 206.21 are extended by the same number of +weeks. +(3) Subsection 207.2(5) of the Act is replaced by +the following: +End of interruption +(5) An employee who intends to return to their leave af- +ter the interruption shall, as soon as possible, advise the +employer in writing of the date on which the leave is to +resume. +363 (1) Paragraph 209.4(a.2) of the Act is replaced +by the following: +(a.2) prescribing the maximum number of periods of +leave of absence that an employee may take under any +of sections 206.01 and 206.3 to 206.5; +(2) Section 209.4 of the Act is amended by adding +the following after paragraph (c): +(c.1) prescribing cases for the purposes of paragraph +(c) of the definition placement in subsection +206.01(1); +(c.2) defining, for the purposes of section 206.01, any +word or expression that is used but not defined in that +section; +Transitional Provisions +Definition of Act +364 (1) In this section, Act means the Canada +Labour Code. +Interruption of parental leave +(2) An employee who, on the day on which sec- +tion 357 comes into force, is on parental leave un- +der section 206.1 of the Act and is eligible for +leave for the placement of a child under section +206.01 of the Act may interrupt their parental +leave to take leave for the placement of a child. +Their parental leave resumes immediately after +the interruption ends. +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Canada Labour Code +Sections 362-364 + +Page 544 +Notice of interruption +(3) Section 207.1 of the Act applies, with any nec- +essary modifications, with respect to an inter- +ruption under subsection (2). +Words and expressions +(4) Words and expressions used in this section +have the same meaning as in the Act. +Coming into Force +Order in council +365 This Division comes into force on a day to be +fixed by order of the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 15: Fall Economic Statement Implementation Act, 2023 +PART 5 Various Measures +DIVISION 12 Measures Related to Placement or Arrival of Children +Canada Labour Code +Sections 364-365 + +Page 545 + +Page 546 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-5_4.txt b/task6_model_deployment/assets/C-5_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..0878533b745e88e0350a24af2848d861dfb5eb01 --- /dev/null +++ b/task6_model_deployment/assets/C-5_4.txt @@ -0,0 +1,335 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 15 +An Act to amend the Criminal Code and the +Controlled Drugs and Substances Act +ASSENTED TO +NOVEMBER 17, 2022 +BILL C-5 + +Page 2 +SUMMARY +This enactment amends the Criminal Code and the Controlled +Drugs and Substances Act to, among other things, repeal certain +mandatory minimum penalties, allow for a greater use of condi- +tional sentences and establish diversion measures for simple +drug possession offences. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 15 +An Act to amend the Criminal Code and the Con- +trolled Drugs and Substances Act +[Assented to 17th November, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +2008, c. 6, s. 2 +1 The portion of subsection 84(5) of the Criminal +Code before paragraph (a) is replaced by the fol- +lowing: +Subsequent offences +(5) In determining, for the purpose of subsection 99(2), +100(2) or 103(2), whether a convicted person has commit- +ted a second or subsequent offence, if the person was ear- +lier convicted of any of the following offences, that of- +fence is to be considered as an earlier offence: +1995, c. 39, s. 139; 2008, c. 6, s. 3(2) +2 Subsection 85(3) of the Act is replaced by the +following: +Punishment +(3) Every person who commits an offence under subsec- +tion (1) or (2) is guilty of an indictable offence and liable +to imprisonment for a term of not more than 14 years. +1995, c. 39, s. 139 +3 Subsection 92(3) of the Act is replaced by the +following: +Punishment +(3) Every person who commits an offence under subsec- +tion (1) or (2) is guilty of an indictable offence and liable +to imprisonment for a term of not more than 10 years. +2021-2022 + +Page 4 +2008, c. 6, s. 8(2) +4 Paragraph 95(2)(a) of the Act is replaced by the +following: +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than 10 years; or +1995, c. 39, s. 139 +5 Paragraph 96(2)(a) of the Act is replaced by the +following: +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than 10 years; or +2008, c. 6, s. 10 +6 Subsection 99(3) of the Act is replaced by the +following: +Punishment — other cases +(3) In any other case, a person who commits an offence +under subsection (1) is guilty of an indictable offence and +liable to imprisonment for a term of not more than 10 +years. +2008, c. 6, s. 11 +7 Subsection 100(3) of the Act is replaced by the +following: +Punishment — other cases +(3) In any other case, a person who commits an offence +under subsection (1) is guilty of an indictable offence and +liable to imprisonment for a term of not more than 10 +years. +2008, c. 6, s. 12 +8 Subsection 103(2.1) of the Act is replaced by the +following: +Punishment — other cases +(2.1) In any other case, a person who commits an of- +fence under subsection (1) is guilty of an indictable of- +fence and liable to imprisonment for a term of not more +than 10 years. +2014, c. 23, s. 3; 2019, c. 25, s. 34(F) +9 (1) Paragraph 121.1(4)(a) of the Act is replaced +by the following: +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than five years; or +2014, c. 23, s. 3 +(2) Subsection 121.1(5) of the Act is repealed. +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Criminal Code +Sections 4-9 + +Page 5 +2008, c. 6, s. 17 +10 Paragraph 244(2)(b) of the Act is replaced by +the following: +(b) in any other case, to imprisonment for a term of +not more than 14 years. +2009, c. 22, s. 8 +11 Paragraph 244.2(3)(b) of the Act is replaced by +the following: +(b) in any other case, is liable to imprisonment for a +term of not more than 14 years. +2008, c. 6, s. 32(1) +12 Paragraph 344(1)(a.1) of the Act is repealed. +2008, c. 6, s. 33(1) +13 Paragraph 346(1.1)(a.1) of the Act is repealed. +2012, c. 1, s. 34 +14 (1) Paragraph 742.1(c) of the Act is replaced by +the following: +(c) the offence is not an offence under any of the fol- +lowing provisions: +(i) section 239, for which a sentence is imposed un- +der paragraph 239(1)(b) (attempt to commit mur- +der), +(ii) section 269.1 (torture), or +(iii) section 318 (advocating genocide); and +2012, c. 1, s. 34 +(2) Paragraphs 742.1(e) and (f) of the Act are re- +pealed. +1996, c. 19 +Controlled Drugs and +Substances Act +2012, c. 1, s. 39(1); 2017, c. 7, s. 3(2)(F); 2018, c. 16, s. 196(1) +15 Paragraph 5(3)(a) of the Controlled Drugs +and Substances Act is replaced by the following: +(a) if the subject matter of the offence is a substance +included in Schedule I or II, is guilty of an indictable +offence and liable to imprisonment for life; +2012, c. 1, s. 40 +16 Paragraphs 6(3)(a) and (a.1) of the Act are re- +placed by the following: +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Criminal Code +Sections 10-16 + +Page 6 +(a) if the subject matter of the offence is a substance +included in Schedule I or II, is guilty of an indictable +offence and liable to imprisonment for life; +2012, c. 1, s. 41(1); 2018, c. 16, s. 197(1) +17 (1) Paragraphs 7(2)(a) and (a.1) of the Act are +replaced by the following: +(a) if the subject matter of the offence is a substance +included in Schedule I or II, is guilty of an indictable +offence and liable to imprisonment for life; +2012, c. 1, s. 41(2); 2018, c. 16, s. 197(3) +(2) Subsection 7(3) of the Act is repealed. +2012, c. 1, s. 42 +18 Section 8 of the Act and the heading before it +are repealed. +2017, c. 7, s. 7(1)(F) +19 (1) The portion of subsection 10(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Factors to take into consideration +(2) If a person is convicted of a designated substance of- +fence, the court imposing sentence on the person shall +consider any relevant aggravating factors including that +the person +2012, c. 1, s. 43(2) +(2) Subsection 10(5) of the Act is repealed. +20 The Act is amended by adding the following +after section 10: +PART I.1 +Evidence-based Diversion +Measures +Principles +Declaration of principles +10.1 The following principles apply in this Part: +(a) problematic substance use should be addressed +primarily as a health and social issue; +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Controlled Drugs and Substances Act +Sections 16-20 + +Page 7 +(b) interventions should be founded on evidence- +based best practices and should aim to protect the +health, dignity and human rights of individuals who +use drugs and to reduce harm to those individuals, +their families and their communities; +(c) criminal sanctions imposed in respect of the pos- +session of drugs for personal use can increase the stig- +ma associated with drug use and are not consistent +with established public health evidence; +(d) interventions should address the root causes of +problematic substance use, including by encouraging +measures such as education, treatment, aftercare, re- +habilitation and social reintegration; and +(e) judicial resources are more appropriately used in +relation to offences that pose a risk to public safety. +Warnings and Referrals +Warnings and referrals +10.2 (1) A peace officer shall, instead of laying an infor- +mation against an individual alleged to have committed +an offence under subsection 4(1), consider whether it +would be preferable, having regard to the principles set +out in section 10.1, to take no further action, to warn the +individual or, with the consent of the individual, to refer +the individual to a program or to an agency or other ser- +vice provider in the community that may assist the indi- +vidual. +Subsequent charges not invalidated +(2) The failure of a peace officer to consider the options +set out in subsection (1) does not invalidate any subse- +quent charges laid against the individual for the offence. +Prosecution — limits +10.3 A prosecution may be commenced or continued +against an individual alleged to have committed an of- +fence under subsection 4(1) only if, having regard to the +principles set out in section 10.1, the prosecutor is of the +opinion that the use of a warning or referral under sec- +tion 10.2, or of alternative measures as defined in sec- +tion 716 of the Criminal Code, is not appropriate, and a +prosecution is appropriate in the circumstances. +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Controlled Drugs and Substances Act +Section +20 + +Page 8 +Record of warning or referral +10.4 (1) The police force to which a peace officer re- +ferred to in section 10.2 belongs shall keep a record of +any warning given or referral made under subsection +10.2(1), including the identity of the individual warned or +referred. +Access to information +(2) Any information contained in the record kept pur- +suant to subsection (1) may be made available to: +(a) any judge or court for any purpose relating to pro- +ceedings with respect to the offence to which the +record relates; +(b) any peace officer for any purpose related to the ad- +ministration of the case to which the record relates; or +(c) any member of a department or agency of a gov- +ernment in Canada, or any agent of that department +or agency, that is +(i) engaged in the administration of alternative +measures, within the meaning of section 716 of the +Criminal Code, in respect of that person, or +(ii) preparing a report for the purpose of informing +proceedings with respect to the offence to which the +record relates. +Access to information — alternative measures +(3) Information contained in the record, other than the +identity of the person, may be made available to any +member of a department or agency of a government in +Canada, or any agent of the department or agency, that is +engaged in assessing and monitoring the use of alterna- +tive measures and assessing their effectiveness, including +for research or statistical purposes. +Evidence of warning or referral not admissible +10.5 Evidence that an individual has received a warning +or referral mentioned in subsection 10.2(1), evidence that +a peace officer has taken no further action in respect of +an offence under subsection 4(1) and evidence of the of- +fence are inadmissible for the purpose of proving prior +offending behaviour in any proceedings before a court in +respect of the individual. +Conservation of record — conviction +10.6 (1) Any record of a conviction that occurs before +the day on which this section comes into force in respect +of an offence under subsection 4(1) must be kept +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Controlled Drugs and Substances Act +Section +20 + +Page 9 +separate and apart from other records of convictions +within two years after that day. +Conservation of record — deeming +(2) A conviction that occurs after this section comes into +force in respect of an offence under subsection 4(1) is +kept separate and apart from other records of convictions +two years after the conviction or two years after the ex- +piry of any sentence imposed for the offence, whichever +is later, and the person convicted of the offence is +deemed never to have been convicted of that offence. +Regulations +(3) The Governor in Council may make regulations re- +specting the use, removal or destruction of records kept +separate and apart referred to in subsections (1) and (2). +Exception for Service Providers +Exception +10.7 No social worker, medical professional or other +service provider in the community commits an offence +under subsection 4(1) if, in the course of their duties, +they come into possession of a substance included in +Schedule I, II or III and they intend to, within a reason- +able period, lawfully dispose of it. +Review +Review by committee +21 On the fourth anniversary of the day on which +this Act comes into force, a comprehensive re- +view of the provisions and operation of the Act is +to be undertaken by the standing committee of +each House that normally considers matters re- +lating to justice. +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 15: An Act to amend the Criminal Code and the Controlled Drugs and +Substances Act +Controlled Drugs and Substances Act +Sections 20-21 + +Page 10 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-60_4.txt b/task6_model_deployment/assets/C-60_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..a91700d45a2c70f2d793b01e12efcbefd56108a4 --- /dev/null +++ b/task6_model_deployment/assets/C-60_4.txt @@ -0,0 +1,2816 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 33 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2024 +ASSENTED TO +DECEMBER 15, 2023 +BILL C-60 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act for granting to His Majesty certain +sums of money for the federal public administration for the fiscal +year ending March 31, 2024”. +SUMMARY +This enactment grants the sum of $20,678,755,329 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 33 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2024 +[Assented to 15th December, 2023] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2024, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 4, +2023–24. +$20,678,755,329 granted for 2023–24 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $20,678,755,329 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (B) for that +fiscal year as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2023. +2021-2022-2023 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2023. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2025, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2024. +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (B), 2023–24, the amou +the items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +CANADA MORTGAGE AND HOUSING CORPORAT +Société canadienne d’hypothèques et de logem +1b +– Payments to reimburse the Corporation for the +en, grants, contributions and expenditures ma +expenses incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers o +ties or functions conferred on the Corporati +Parliament, in accordance with the Corpora +Canada Mortgage and Housing Corporation +CANADIAN AIR TRANSPORT SECURITY AUTHOR +Administration canadienne de la sûreté du tran +1b +– Payments to the Authority for operating and ca +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1b +– Program expenditures +– The grants listed in any of the Estimates for the +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the provision of internal support ser +that Act +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1b +– Operating expenditures +– The grants listed in any of the Estimates for the +– Contributions +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrêm +1b +– Program expenditures +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 6 +Vote No. +Items +– The grants listed in any of the Estimates for the +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la perso +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +5b +– The grants listed in any of the Estimates for the +CANADIAN INTERGOVERNMENTAL CONFERENC +Secrétariat des conférences intergouvernemen +1b +– Program expenditures +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1b +– Payments to the Museum for operating and ca +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1b +– Payments to the Museum for operating and ca +CANADIAN MUSEUM OF IMMIGRATION AT PIER +Musée canadien de l’immigration du Quai 21 +1b +– Payments to the Museum for operating and ca +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1b +– Payments to the Museum for operating and ca +CANADIAN NORTHERN ECONOMIC DEVELOPME +Agence canadienne de développement économ +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the +– Contributions +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurit +1b +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5b +– Capital expenditures +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 7 +Vote No. +Items +CANADIAN TRANSPORTATION ACCIDENT INVES +BOARD +Bureau canadien d’enquête sur les accidents d +sécurité des transports +1b +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from its operations, including the provisio +vices under section 29.2 of that Act +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the +– Contributions +– Authority to deposit into the Inmate Welfare Fu +the fiscal year from projects operated by inma +Fund +– Authority to operate canteens in federal institu +ing the fiscal year, revenue from sales into the +– Payments, in accordance with terms and condi +Governor in Council, +(a) to or on behalf of discharged inmates w +ty caused by participation in normal progra +tutions; and +(b) to dependants of deceased inmates and +whose deaths resulted from participation in +in federal institutions +– Authority for the Minister of Public Safety and +subject to the approval of the Governor in Cou +ment with any province for +(a) the confinement in institutions of that pr +sentenced, committed or transferred to a p +(b) compensation for the maintenance of su +(c) payment in respect of the construction a +institutions +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the provision of internal support ser +that Act +5b +– Capital expenditures including +(a) payments to Indigenous governing bodi +tions, as defined in section 79 of the Correc +lease Act, in connection with the provision +der an agreement referred to in section 81 o +(b) payments to non-profit organizations in +rections operations, provinces and municip +spective construction costs +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 8 +Vote No. +Items +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1b +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUA +Ministère des Femmes et de l’Égalité des genr +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOO +Ministère de l’Agriculture et de l’Agroalimenta +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) collaborative research agreements and r +(b) the grazing and breeding activities of th +gram; +(c) the administration of the AgriStability pr +(d) the provision of internal support service +that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the activities of the Canadian Conservat +Heritage Information Network and the Cana +cation Office; +(b) activities undertaken under the Capital E +(c) the provision of internal support service +Act +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 9 +Vote No. +Items +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATIO +Ministère de la Citoyenneté et de l’Immigration +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year from the provis +International Experience Canada — revenues t +year from the provision of those services +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions, including the provision of goods +DEPARTMENT OF CROWN-INDIGENOUS RELATIO +AFFAIRS +Ministère des Relations Couronne-Autochtone +1b +– Operating expenditures +– Expenditures on works, buildings and equipme +– Authority to make expenditures — recoverable +performed on property that is not federal prop +vided in respect of that property +– Authority to provide, in respect of Indian and In +ment activities, for the capacity development f +the furnishing of materials and equipment +– Authority to sell electric power to private consu +when alternative local sources of supply are no +with terms and conditions approved by the Go +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +10b +– The grants listed in any of the Estimates for the +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 10 +Vote No. +Items +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL D +Ministère de l’Emploi et du Développement so +1b +– Operating expenditures +– Authority to make recoverable expenditures in +of the Canada Pension Plan and the Employme +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of services to assist provin +of provincial programs funded under Labou +Agreements; +(b) the provision of internal support service +that Act; +(c) any amount charged to a Crown corpora +14(b) of the Government Employees Comp +the litigation costs for subrogated claims fo +(d) the portion of the Government Employe +partmental or agency subrogated claim set +tion costs +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1b +– Program expenditures +– The grants listed in any of the Estimates for the +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1b +– Operating expenditures +– Canada’s share of expenses of the internationa +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 11 +Vote No. +Items +– Authority to provide free office accommodatio +eries commissions +– Authority to make recoverable advances in the +the international fisheries commissions of join +– Authority to make recoverable advances for tra +and other shipping services performed for ind +and other governments in the course of, or ari +jurisdiction in navigation, including aids to nav +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year +(a) in the course of, or arising from, the acti +Coast Guard; and +(b) from the provision of internal support se +of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +– Authority to make payments to provinces, mun +vate authorities as contributions towards cons +bodies +– Authority for the purchase and disposal of com +10b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AN +Ministère des Affaires étrangères, du Commer +1b +– Operating expenditures, including those relate +Canada’s representatives abroad, to the staff o +and to the assignment of Canadians to the staf +zations +– Authority to make recoverable advances to inte +amounts not exceeding the amounts of the sh +– Expenditures in respect of the provision of offic +International Civil Aviation Organization +– Authority to make recoverable expenditures fo +ation of distressed Canadian citizens and Cana +abroad, including their dependants +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Can +stitute, +(ii) trade missions and other internation +services, +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 12 +Vote No. +Items +(iii) investment development services, +(iv) international telecommunication ser +(v) other services provided abroad to oth +agencies, Crown corporations and non-f +(vi) specialized consular services +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions, including payments for other sp +the provision of goods and services for +(a) the promotion of trade and investment; +(b) international humanitarian assistance an +international security, international develop +DEPARTMENT OF HEALTH +Ministère de la Santé +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the provision of services or the sale of p +to well-being and to regulatory activities; a +(b) the provision of internal support service +that Act +– Authority to enter into commitments in the fisc +this Vote up to an amount that does not, at any +year, exceed the total unencumbered balance +(a) any appropriation by Parliament for the +10 of the Department, +(b) any item included in estimates before th +the fiscal year for Vote 1, 5 or 10 of the Dep +(c) any revenues referred to in paragraph 3 +ministration Act of the Department +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions, in the form of monetary paymen +goods or services +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 13 +Vote No. +Items +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1b +– Operating expenditures +– Expenditures on works, buildings and equipme +– Authority to make expenditures — recoverable +performed on property that is not federal prop +vided in respect of that property +– Authority to provide, in respect of Indian and In +ment activities, for the capacity development f +the furnishing of materials and equipment +– Authority to sell electric power to private consu +when alternative local sources of supply are no +with terms and conditions approved by the Go +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of services or the sale of p +protection and medical services; and +(b) the provision of internal support service +that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +– Expenditures on buildings, works, land and eq +control and ownership of which +(a) may be transferred to provincial govern +tions approved by the Governor in Council; +(b) may be transferred to Indian bands, gro +al Indians at the discretion of the Minister o +– Expenditures on buildings, works, land and eq +than federal property +– Authority to make recoverable expenditures on +in amounts not exceeding the shares of provin +penditures +10b +– The grants listed in any of the Estimates for the +– Contributions, in the form of monetary paymen +goods or services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the provision of internal support service +Act, and the provision of internal support s +tellectual Property Office; +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 14 +Vote No. +Items +(b) activities and operations related to com +the Communications Research Centre; +(c) services and insolvency processes unde +vency Act at the Office of the Superintende +(d) activities and operations carried out by +der the Canada Business Corporations Act, +the Canada Cooperatives Act and the Canad +tions Act; and +(e) services and regulatory processes for m +matters, including pre-merger notifications +cates and written opinions, under the Comp +tion Bureau +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +10b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +5b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1b +– Operating expenditures +– Authority for total commitments, subject to allo +Board, of $43,260,566,476 for the purposes of V +partment regardless of the year in which the p +ments comes due (of which it is estimated that +due for payment in future years) +– Authority, subject to the direction of the Treasu +able expenditures or advances in respect of m +vices performed on behalf of, individuals, corp +other federal departments and agencies and o +– Payments +(a) in respect of pension, insurance and soc +other arrangements for employees locally e +Canada; and +(b) in respect of the administration of such +ments, including premiums, contributions, +other expenditures made in respect of such +other persons that the Treasury Board dete +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year, including from the provision o +under section 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 15 +Vote No. +Items +section 67 of the Parliament of Canada Act, to +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +tions, which grants and contributions may incl +(a) monetary payments or, in lieu of payme +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; a +(b) the contributions that may be approved +cil in accordance with section 3 of the The D +1950 +(i) for the provision or transfer of defenc +(ii) for the provision of services for defen +(iii) for the provision or transfer of suppl +purposes +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the sale of forestry and information prod +(b) the issue of licences, permits and certifi +Act and the Explosives Regulations, 2013; +(c) training and certification activities relate +tions referred to in paragraph (b); +(d) research, consultation, testing, analysis +vices and research products as part of the d +and +(e) the provision of internal support service +Financial Administration Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGE +Ministère de la Sécurité publique et de la Prote +1b +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERN +Ministère des Travaux publics et des Services +1b +– Operating expenditures for the provision of acc +and central services +– Authority to make recoverable expenditures in +of the Canada Pension Plan, the Employment I +Seized Property Management Act +– Authority to expend revenues that it receives d +ing from the provision of accommodation, com +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year including from the provision of internal su +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures including expenditures on +property +– Authority to reimburse lessees of federal real p +ables for improvements authorized by the Min +Government Services +10b +– In accordance with section 12 of the Revolving +(a) subsection 5.5(1) of that Act is replaced +Minister of Public Works and Government S +ditures out of the Consolidated Revenue Fu +graphs 6(a) and (b) of the Department of Pu +ment Services Act and for the purpose of se +Crown Assets Act.”; and +(b) subsection 5.5(3) of that Act is replaced +gregate of expenditures made under subse +time exceed by more than $45,000,000 the +spect of the purposes mentioned in that su +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1b +– Operating expenditures +– Authority for the Minister of the Environment t +required by different Boards at the remunerati +mine +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 17 +Vote No. +Items +section 29.2 of that Act and from the provision +formation products, the collection of entrance +or the issuance of licenses or other authorizati +(a) research, analysis and scientific services +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitori +the oil sands; +(e) fees for entry to federal real property or +(f) permits; and +(g) services in respect of federal real proper +including the granting of surface leases to o +the issuance of licences for grazing +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +– Authority to make payments to provinces and +tions towards construction done by those bod +– Authority to make recoverable advances not ex +shares of provincial and outside agencies of th +cluding expenditures on other than federal pro +10b +– The grants listed in any of the Estimates for the +– Contributions, including ones to developing co +tilateral Fund for the Implementation of the Mo +form of monetary payments or the provision o +vices +DEPARTMENT OF TRANSPORT +Ministère des Transports +1b +– Operating expenditures +– Authority to make expenditures on other than f +course of, or arising out of, the exercise of juri +– Authority for the payment of commissions for +the Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year including from the provision of internal su +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 18 +Vote No. +Items +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1b +– Operating expenditures +– Expenditures related to the upkeep of real prop +ty, including engineering and other investigato +do not add tangible value to the property, paym +and public utilities +– Expenditures related to, subject to the approva +cil, +(a) necessary remedial work on properties c +ual firm price contracts and sold under the +1970, c. V-4), to correct defects for which ne +contractor may be held financially responsi +(b) other work on other properties that is re +tor’s interest or right in those properties +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERS +Ministère de la Diversification de l’économie d +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year including from the provision of internal su +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANAD +QUEBEC +Agence de développement économique du Ca +Québec +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 19 +Vote No. +Items +5b +– The grants listed in any of the Estimates for the +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY F +Agence fédérale de développement économiq +l’Ontario +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY F +Agence fédérale de développement économiq +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +FINANCIAL TRANSACTIONS AND REPORTS ANA +CANADA +Centre d’analyse des opérations et déclaration +1b +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1b +– Program expenditures, including payments in +ating Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives d +ing from its activities +INTERNATIONAL JOINT COMMISSION (CANADIA +Commission mixte internationale (section cana +1b +– Program expenditures +– Expenses of the Canadian Section, including sa +– Expenses of studies, surveys and investigation +der International References +– Expenses of the Commission under the Canada +Lakes Water Quality Agreement +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 20 +Vote No. +Items +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1b +– Payments to the corporation in respect of the c +– Payments to the corporation for capital expend +– Payments to the corporation for transportation +ter transportation services between Nova Scot +Labrador and related vessels, terminals and in +MILITARY POLICE COMPLAINTS COMMISSION +Commission d’examen des plaintes concernan +1b +– Program expenditures +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1b +– Payments to the Corporation for operating exp +NATIONAL FILM BOARD +Office national du film +1b +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1b +– Payments to the Gallery for operating and capi +NATIONAL MUSEUM OF SCIENCE AND TECHNO +Musée national des sciences et de la technolog +1b +– Payments to the Museum for operating and ca +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1b +– Operating expenditures +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +– Contributions, including the provision of goods +ty Meter Telescope +NATURAL SCIENCES AND ENGINEERING RESEA +Conseil de recherches en sciences naturelles e +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 21 +Vote No. +Items +10b +– The grants listed in any of the Estimates for the +– Contributions +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1b +– Program expenditures +OFFICE OF THE CORRECTIONAL INVESTIGATOR +Bureau de l’enquêteur correctionnel du Canad +1b +– Program expenditures +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUT +Bureau du directeur des poursuites pénales +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the provision of prosecution and prosec +(b) the provision to Crown corporations, no +and international organizations of optional +tion-related services that are consistent wit +and +(c) the provision of internal support service +Act +OFFICES OF THE INFORMATION AND PRIVACY C +CANADA +Commissariats à l’information et à la protectio +Canada +5b +– Program expenditures — Office of the Privacy C +– Contributions — Office of the Privacy Commiss +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF +Agence de développement économique du Pa +1b +– Operating expenditures +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5b +– The grants listed in any of the Estimates for the +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1b +– Operating expenditures +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 22 +Vote No. +Items +– The grants listed in any of the Estimates for the +– Contributions, including +(a) expenditures on other than federal prop +(b) payments to provinces and municipaliti +wards the cost of undertakings carried out +5b +– Capital expenditures +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1b +– Program expenditures, including +(a) operating expenditures of Commissions +provided for; +(b) contributions in respect of costs incurre +before Commissions of Inquiry; and +(c) the operation of the Prime Minister’s res +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of intelligence analysis tra +(b) the provision of internal support service +that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the sale of products, the provision o +the provision of internal support services unde +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +5b +– Capital expenditures +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 23 +Vote No. +Items +10b +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year from the provis +ogy services under the Shared Services Canad +receives in that fiscal year from the provision o +5b +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +ditures that it incurs in that fiscal year — reven +fiscal year from the provision of information te +the Shared Services Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH +Conseil de recherches en sciences humaines +5b +– The grants listed in any of the Estimates for the +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1b +– Payments to the Council that are referred to in +dards Council of Canada Act +STATISTICS CANADA +Statistique Canada +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1b +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the provision of internal support ser +that Act and from its other activities +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — pai +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 24 +Vote No. +Items +section 67 of the Parliament of Canada Act, to +side over ministries of State +10b +Government-wide Initiatives +– Authority granted to the Treasury Board to sup +priation for the fiscal year in support of the im +management initiatives in the federal public ad +15b +Compensation Adjustments +– Authority granted to the Treasury Board to sup +priation for the fiscal year that may need to be +a result of adjustments made to terms and con +ployment of the federal public administration, +dian Mounted Police, as well as of members o +sons appointed by the Governor in Council an +porations as defined in subsection 83(1) of the +Act +20b +Public Service Insurance +– Payments, in respect of insurance, pension or b +arrangements, or in respect of the administrat +rangements, including premiums, contribution +expenditures made in respect of the federal pu +part of it, and in respect of any other persons t +termines +– Authority to expend any revenues or other amo +spect of insurance, pension or benefit program +(a) to offset premiums, contributions, benef +ditures in respect of those programs or arra +(b) to provide for the return to eligible emp +fund under subsection 96(3) of the Employm +VETERANS REVIEW AND APPEAL BOARD +Tribunal des anciens combattants (révision et +1b +– Program expenditures +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1b +– Payments to the corporation in respect of the c +– Payments to the corporation for capital expend +– Payments to the corporation for the provision o +in Canada in accordance with contracts entere +graph (c)(i) of Transport Vote 52d, Appropriatio +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1b +– Payments to the Authority for the discharge of +with its Letters Patent and the Canada-Michiga +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 + +Page 25 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (B) 2023-2024, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1b +– Paiements à lʼAdministration pour les dépenses d +les dépenses en capital +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU CA +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for the +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU PA +Pacific Economic Development Agency of Canada +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la vente de +prestation de services d’inspection et de la presta +soutien internes en vertu de l’article 29.2 de cette +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de lʼapprobation du Conseil du Trésor +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANAD +Atlantic Canada Opportunities Agency +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +DE L’ONTARIO +Federal Economic Development Agency for North +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +DE L’ONTARIO +Federal Economic Development Agency for South +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +5b +– Dépenses en capital +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5b +– Dépenses en capital +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1b +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDEN +ET DE LA SÉCURITÉ DES TRANSPORTS +Canadian Transportation Accident Investigation a +1b +– Dépenses du programme +BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU CA +Office of the Correctional Investigator of Canada +1b +– Dépenses du programme +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1b +– Dépenses du programme, y compris : +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +a) les dépenses de fonctionnement des commi +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du renseig +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les services de poursuites et les services con +b) les services de poursuites et les services con +au mandat du Bureau — fournis de manière fa +tés d’État et à des organisations non fédérales +c) les services de soutien internes fournis en ve +de cette loi. +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLARA +FINANCIÈRES DU CANADA +Financial Transactions and Reports Analysis Cent +1b +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATIO +Communications Security Establishment +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ses activité +prestation de services de soutien internes en vertu +cette loi +CHAMBRE DES COMMUNES +House of Commons +1b +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +– Contributions +– Autorisation de dépenser les recettes perçues au c +proviennent de ses activités +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +1b +– Dépenses du programme +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +5b +– Dépenses du programme — Commissariat à la pro +vée +– Contributions — Commissariat à la protection de l +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +COMMISSION CANADIENNE DES DROITS DE LA PER +Canadian Human Rights Commission +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +COMMISSION D’EXAMEN DES PLAINTES CONCERN +MILITAIRE +Military Police Complaints Commission +1b +– Dépenses du programme +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1b +– Dépenses du programme +COMMISSION MIXTE INTERNATIONALE (SECTION C +International Joint Commission (Canadian Section +1b +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +Commission en vertu du mandat international qu +– Dépenses faites par la Commission en vertu de l’A +et les États-Unis relatif à la qualité de l’eau dans le +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1b +– Paiements au Conseil au titre de l’alinéa 5a) de la +nadien des normes +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Council +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATURELL +Natural Sciences and Engineering Research Coun +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1b +– Dépenses de fonctionnement +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +Télescope de trente mètres +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +5b +– Subventions inscrites à tout budget des dépenses +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1b +– Paiements à la société pour les dépenses liées à sa +– Paiements à la société pour les dépenses en capita +– Paiements à la société pour les services de transpo +vices de transport maritime entre la Nouvelle-Éco +Labrador, et les navires, terminaux et infrastructu +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1b +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +Trésor, des engagements totalisant 43 260 566 47 +dits 1, 5 et 10 du ministère, quelle que soit l’année +sera effectué tout paiement afférent à l’un ou l’aut +ments (et dont il est estimé qu’une tranche de 18  +dra payable dans les années à venir) +– Autorisation de faire des dépenses ou des avances +réserve des directives du Conseil du Trésor, à l’ég +à des particuliers, des sociétés, des organismes ex +nistères ou organismes fédéraux et d’autres admi +services rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés s +du Canada; +b) de l’administration de ces programmes ou e +les primes, contributions, avantages, frais et au +gés pour les employés recrutés sur place à l’ex +pour d’autres personnes déterminées par le Co +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +10b +– Subventions inscrites à tout budget des dépenses +contributions, y compris : +a) les montants versés à un bénéficiaire ou ce +tamment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées p +conseil, aux termes de l’article 3 de la Loi de 19 +défense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de défe +(iii) l’acquisition ou le transfert de fourniture +aux fins de défense. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMI +CANADIEN +Department of Western Economic Diversification +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les ententes de recherche concertée et les se +b) les activités de pâturage et de reproduction +pâturages communautaires; +c) l’administration du programme « Agri-stabil +d) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services — ou la vente de pr +chant à la santé, au bien-être et aux activités d +b) la prestation de services de soutien internes +29.2 de cette loi. +– Autorisation de contracter, au cours de l’exercice, d +l’égard du présent crédit jusqu’à concurrence d’un +peut, à aucun moment pendant l’exercice, dépass +ci-après, disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +cice, figurant dans les prévisions de dépenses +vant la Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d) +tion des finances publiques du ministère. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PR +Department of Public Safety and Emergency Prep +1b +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1b +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1b +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’eng +conseils dont les commissions peuvent avoir beso +ceux-ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de lʼarticle 29.2 +prestation de services, de la vente de produits d’in +ception de droits d’accès ou de l’octroi de baux, d +autorisations, notamment : +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +a) les services de recherche, les services d’ana +scientifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +veillance des sables bitumineux; +e) les droits d’accès à des biens immeubles féd +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles f +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à titre de contributions aux travaux de constructio +administrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des org +et des organismes de l’extérieur, y compris les dé +l’égard de propriétés n’appartenant pas au gouve +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dévelo +Fonds multilatéral pour l’application du Protocole +forme de paiements en argent ou de fourniture de +ou de services +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +propriété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +tre de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +merce, de la Loi canadienne sur les coopérativ +enne sur les organisations à but non lucratif; +e) les services et la procédure réglementaire au +rence pour les fusions et toute chose s’y rappo +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +avis préalables à une fusion, les certificats de d +les avis consultatifs au titre de la Loi sur la con +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1b +– Dépenses de fonctionnement, y compris celles liée +représentants du Canada à l’étranger, à leur perso +diens affectés par le gouvernement canadien au p +nismes internationaux +– Autorisation de faire des avances recouvrables à d +nationaux jusqu’à concurrence de la valeur des ac +sein de ces organismes +– Dépenses relatives aux locaux de l’Organisation d +ternationale +– Autorisation d’effectuer des dépenses recouvrable +toyens et résidents canadiens qui se trouvent en d +y compris leurs personnes à charge, et pour rapat +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +ment du commerce international, +(iii) les services de développement des inve +(iv) les services de télécommunication inter +(v) les autres services fournis à l’étranger à +organismes, sociétés d’État et autres organ +rales, +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +– Contributions, y compris les paiements à d’autres +fourniture de biens et de services pour : +a) la promotion du commerce et de l’investisse +b) l’aide humanitaire internationale et l’aide fo +sécurité internationale, le développement inter +mondiale. +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1b +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens immeu +compris celles relatives à des travaux de génie et +nique qui n’ajoutent aucune valeur tangible au bie +ment des taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en c +afférentes : +a) aux travaux de réparation nécessaires sur d +construites en vertu de contrats particuliers à p +conformément à la Loi sur les terres destinées +tants (S.R.C. (1970), ch. V-4), afin de corriger de +ni l’ancien combattant ni l’entrepreneur ne peu +cièrement responsables; +b) à tout autre travail qui s’impose sur d’autres +sauvegarder le droit ou l’intérêt que le directeu +de ces propriétés. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +montant inscrit à chacune des subventions pouva +réserve de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GEN +Department for Women and Gender Equality +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1b +– Dépenses du programme +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1b +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des commi +des pêches +– Autorisation de fournir gratuitement des locaux au +nationales des pêches +– Autorisation de faire des avances recouvrables éq +tants de la quote-part de ces commissions dans le +partagés +– Autorisation de faire des avances recouvrables po +transport et d’arrimage et d’autres services de la m +fournis à des particuliers, à des organismes indép +gouvernements en lien avec l’exercice de sa comp +navigation, y compris les aides à la navigation et +time +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de la Garde côtière canadienne; +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à des autorités locales ou privées à titre de contrib +de construction entrepris par ces administrations +– Autorisation d’acheter des bateaux de pêche comm +poser +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la vente de produits d’information et de prod +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 s +c) la formation et les attestations de formation +glement visés à l’alinéa b); +d) la perception, dans le cadre des activités du +pour des services de recherche, de consultatio +lyse et d’administration et pour l’accès à des tr +e) la prestation de services de soutien internes +29.2 de la Loi sur la gestion des finances publiq +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tra +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +particulier, à la discrétion du ministre des Serv +– Dépenses relatives aux bâtiments, ouvrages, terra +gées à l’égard de propriétés n’appartenant pas au +ral +– Autorisation d’effectuer des dépenses recouvrable +ne dépassant pas la part des frais assumés par les +vinciaux pour des routes et ouvrages connexes +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1b +– Dépenses de fonctionnement +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +– Autorisation d’engager des dépenses pour des bie +raux dans le cadre de l’exercice d’une compétenc +nautique +– Autorisation de payer des commissions pour le re +nus en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1b +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +services communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Dépenses en capital, y compris les dépenses relati +autres que des biens fédéraux +– Autorisation d’effectuer des remboursements à de +meubles fédéraux ou de biens réels fédéraux rela +liorations à ceux-ci autorisées par le ministre des +des Services gouvernementaux +10b +– En vertu de l’article 12 de la Loi sur les fonds renou +a) le paragraphe 5.5(1) de cette loi est remplac +ministre des Travaux publics et des Services g +engager des dépenses sur le Trésor, au titre de +alinéas 6a) et b) de la Loi sur le ministère des T +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +Services gouvernementaux et au poste des ob +6 de la Loi sur les biens de surplus de la Couro +b) le paragraphe 5.5(3) de la même loi est rem +« La somme des dépenses visées au paragraph +cun moment, dépasser de plus de quarante-cin +la somme des recettes perçues. » +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de l’Institut canadien de conserv +nadien d’information sur le patrimoine et du B +des produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +tale »; +c) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 43 +No du crédit +Postes +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1b +– Paiements au Musée pour les dépenses de fonctio +penses en capital +OFFICE NATIONAL DU FILM +National Film Board +1b +– Dépenses du programme +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi +SECRÉTARIAT DES CONFÉRENCES INTERGOUVERN +CANADIENNES +Canadian Intergovernmental Conference Secretar +1b +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi e +tés +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10b +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice, pour appuyer la mise en œu +treprises dans l’administration publique fédérale e +stratégique +15b +Rajustements à la rémunération +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 44 +No du crédit +Postes +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice qui peut nécessiter un financ +tégral par suite de rajustements effectués aux mo +d’emploi de l’administration publique fédérale, no +merie royale du Canada, des membres des Forces +personnes nommées par le gouverneur en consei +sociétés d’État, au sens du paragraphe 83(1) de la +finances publiques +20b +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +personnes déterminées par le Conseil du Trésor, p +dans le cadre des programmes d’assurance, de pe +sociaux ou d’autres ententes — ou de l’administra +grammes ou ententes —, notamment au titre des +avantages sociaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes autr +dans le cadre des programmes d’assurance, de pe +sociaux ou d’autres ententes : +a) pour compenser notamment les primes, con +sociaux, frais et autres dépenses liés à ces pro +ententes; +b) pour rembourser les employés admissibles, +ragraphe 96(3) de la Loi sur l’assurance-emplo +primes retenues. +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1b +– Dépenses du programme +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1b +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +nus tirés, au cours de l’exercice, des activités des +cette caisse +– Autorisation d’exploiter des cantines dans les étab +et de verser les recettes, au cours de l’exercice, à +sance des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inca +sultant de leur participation aux activités norm +sements fédéraux ou pour le compte de tels dé +b) aux personnes à charge de détenus — libéré +à la suite de leur participation à de telles activi +– Autorisation au ministre de la Sécurité publique et +vile, sous réserve de l’approbation du gouverneur +conclure une entente avec le gouvernement de to +selon le cas : +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 45 +No du crédit +Postes +a) de l’incarcération, dans les établissements d +personnes condamnées ou transférées dans u +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +de ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +5b +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autocht +ticle 79 de la Loi sur le système correctionnel e +sous condition, au titre d’un accord visé à l’art +prévoyant la prestation de services correctionn +b) aux organisations à but non lucratif prenant +correctionnelles communautaires, aux provinc +tés, à titre de contributions pour leurs travaux +pectifs. +SERVICES PARTAGÉS CANADA +Shared Services Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5b +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de technologie de l’information au titre de la +tagés Canada +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1b +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1b +– Paiements à la Société pour les dépenses de fonct +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1b +– Dépenses du programme +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 46 +No du crédit +Postes +– Subventions inscrites à tout budget des dépenses +– Contributions +STATISTIQUE CANADA +Statistics Canada +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISION +Veterans Review and Appeal Board +1b +– Dépenses du programme +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1b +– Paiements à la société pour les dépenses liées à sa +– Paiements à la société pour les dépenses en capita +– Paiements à la société en vue de la prestation d’un +au Canada, conformément aux contrats conclus e +c)(i) du crédit 52d (Transports) de la Loi no 1 de 19 +de crédits +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 1 (French) + +Page 47 +SCHEDULE 2 +Based on the Supplementary Estimates (B), 2023–24, the amou +items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2025 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) fees, related to border operations, for the provi +use of a facility or for a product, right or privilege; +(b) payments received under contracts entered int +CANADA REVENUE AGENCY +Agence du revenu du Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 2 + +Page 48 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (B) 2023-2024, +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2025, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +penses engagées au cours de cet exercice, les recette +lui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables li +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 33: Appropriation Act No. 4, 2023–24 +SCHEDULE 2 (French) + +Page 49 + +Page 50 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-62_4.txt b/task6_model_deployment/assets/C-62_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..a6c9929fd2fd03cb54a66cdea2826a0c12f9a619 --- /dev/null +++ b/task6_model_deployment/assets/C-62_4.txt @@ -0,0 +1,103 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 1 +An Act to amend An Act to amend the +Criminal Code (medical assistance in dying), +No. 2 +ASSENTED TO +FEBRUARY 29, 2024 +BILL C-62 + +Page 2 +SUMMARY +This enactment amends An Act to amend the Criminal Code +(medical assistance in dying) to provide that persons are not eli- +gible, until March 17, 2027, to receive medical assistance in dy- +ing if their sole underlying medical condition is a mental illness. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 1 +An Act to amend An Act to amend the Criminal Code +(medical assistance in dying), No. 2 +[Assented to 29th February, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +2021, c. 2 +An Act to amend the Criminal +Code (medical assistance in +dying) +2023, c. 1, s. 1 +1 Section 6 of An Act to amend the Criminal +Code (medical assistance in dying) is replaced +by the following: +March 17, 2027 +6 Subsection 1(2.1) comes into force on March 17, +2027. +Review +Parliamentary review +2 (1) A comprehensive review relating to the eli- +gibility of persons whose sole underlying medical +condition is a mental illness to receive medical +assistance in dying must be undertaken by a +Joint Committee of both Houses of Parliament +designated for that purpose. +Review commences +(2) The Committee must commence its review +within two years after the day on which this Act +receives royal assent. +Report +(3) If following its review the Committee pre- +pares a report — which may include a statement +2021-2022-2023-2024 + +Page 4 +of any recommended changes to the provisions +of the Criminal Code relating to medical assis- +tance in dying — it must table the report before +each House of Parliament. +Committee expires +(4) The Committee expires on the earlier of the +day on which it tables its report before both +Houses of Parliament and March 17, 2027. +Coordinating Amendments +2021, c. 2 +3 (1) In this section “other Act” means An Act to +amend the Criminal Code (medical assistance in +dying), chapter 2 of the Statutes of Canada, 2021. +(2) If subsection 1(2.1) of the other Act comes into +force before section 1 of this Act, then +(a) section 1 of this Act is deemed never to have +come into force and is repealed; +(b) section 241.2 of the Criminal Code is +amended by adding the following after subsec- +tion (2): +Exclusion +(2.1) For the purposes of paragraph (2)(a), a mental ill- +ness is not considered to be an illness, disease or disabili- +ty. +(c) subsection 241.2(2.1) of the Criminal Code is +repealed on March 17, 2027. +(3) If subsection 1(2.1) of the other Act comes into +force on the same day as section 1 of this Act, +then that section 1 is deemed to have come into +force before that subsection 1(2.1). +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 1: An Act to amend An Act to amend the Criminal Code (medical assistance in +dying), No. 2 +Review +Sections 2-3 + +Page 5 + +Page 6 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-67_4.txt b/task6_model_deployment/assets/C-67_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..0336c32f7e93547d95afa12674ab567126c9ea48 --- /dev/null +++ b/task6_model_deployment/assets/C-67_4.txt @@ -0,0 +1,2042 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 5 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2024 +ASSENTED TO +MARCH 22, 2024 +BILL C-67 + +Page 2 +SUMMARY +This enactment grants the sum of $8,911,403,788 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 5 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2024 +[Assented to 22nd March, 2024] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2024, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 5, +2023–24. +$8,911,403,788 granted for 2023–24 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $8,911,403,788 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2024, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (C) for that +fiscal year as set out in Schedules 1 and 2. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2023. +2021-2022-2023-2024 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2023. +Adjustments in accounts of Canada — Schedule 1 +5 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +6 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2025, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2024. +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +Sections 4-6 + +Page 5 +SCHEDULE 1 +Based on the Supplementary Estimates (C), 2023–24, the amou +the items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1c +– Payments to the corporation for operating and +CANADA MORTGAGE AND HOUSING CORPORAT +Société canadienne d’hypothèques et de logem +1c +– Payments to reimburse the Corporation for the +en, grants, contributions and expenditures ma +expenses incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers o +ties or functions conferred on the Corporati +Parliament, in accordance with the Corpora +Canada Mortgage and Housing Corporation +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1c +– Operating expenditures +– The grants listed in any of the Estimates for the +– Contributions +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +5c +– The grants listed in any of the Estimates for the +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurit +1c +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +1c +– Operating expenditures +CANADIAN TOURISM COMMISSION +Commission canadienne du tourisme +1c +– Payments to the Commission +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the +– Contributions +– Authority to deposit into the Inmate Welfare Fu +the fiscal year from projects operated by inmat +Fund +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 6 +Vote No. +Items +– Authority to operate canteens in federal institu +ing the fiscal year, revenue from sales into the +– Payments, in accordance with terms and condi +Governor in Council, +(a) to or on behalf of discharged inmates w +ty caused by participation in normal progra +tutions; and +(b) to dependants of deceased inmates and +whose deaths resulted from participation in +in federal institutions +– Authority for the Minister of Public Safety and +subject to the approval of the Governor in Cou +ment with any province for +(a) the confinement in institutions of that pr +sentenced, committed or transferred to a pe +(b) compensation for the maintenance of su +(c) payment in respect of the construction a +institutions +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the provision of internal support ser +that Act +5c +– Capital expenditures including +(a) payments to Indigenous governing bodi +tions, as defined in section 79 of the Correc +lease Act, in connection with the provision +der an agreement referred to in section 81 o +(b) payments to non-profit organizations inv +rections operations, provinces and municip +spective construction costs +10c +– To reduce from $20,000,000 to $17,000,000 the a +gregate of expenditures made for the purpose +ing Fund, established by Correctional Service V +Act No. 4, 1991–92, as amended by Correctiona +priation Act No. 4, 2001–2002 and Correctional +10a, Appropriation Act No. 3, 2020–21, may ex +DEPARTMENT OF AGRICULTURE AND AGRI-FOO +Ministère de l’Agriculture et de l’Agroalimenta +5c +– Capital expenditures +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the activities of the Canadian Conservat +Heritage Information Network and the Cana +cation Office; +(b) activities undertaken under the Capital E +(c) the provision of internal support service +Act +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 7 +Vote No. +Items +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATIO +Ministère de la Citoyenneté et de l’Immigration +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year from the provis +International Experience Canada — revenues t +year from the provision of those services +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +– Contributions, including the provision of goods +DEPARTMENT OF CROWN-INDIGENOUS RELATIO +AFFAIRS +Ministère des Relations Couronne-Autochtone +1c +– Operating expenditures +– Expenditures on works, buildings and equipme +– Authority to make expenditures — recoverable +performed on property that is not federal prop +vided in respect of that property +– Authority to provide, in respect of Indian and In +ment activities, for the capacity development f +the furnishing of materials and equipment +– Authority to sell electric power to private consu +when alternative local sources of supply are no +with terms and conditions approved by the Go +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +10c +– The grants listed in any of the Estimates for the +– Contributions +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 8 +Vote No. +Items +DEPARTMENT OF EMPLOYMENT AND SOCIAL D +Ministère de l’Emploi et du Développement so +1c +– Operating expenditures +– Authority to make recoverable expenditures in +of the Canada Pension Plan and the Employme +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of services to assist provin +of provincial programs funded under Labou +Agreements; +(b) the provision of internal support service +that Act; +(c) any amount charged to a Crown corpora +14(b) of the Government Employees Compe +the litigation costs for subrogated claims fo +(d) the portion of the Government Employe +partmental or agency subrogated claim sett +tion costs +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– The grants listed in any of the Estimates for the +– Contributions +10c +– The writing off, as referred to in subsection 25(2 +tration Act, of 20,201 debts due to His Majesty +amounting to $215,518,566 related to student l +made under the Canada Student Financial Ass +prentice Loans Act +DEPARTMENT OF FINANCE +Ministère des Finances +1c +– Program expenditures +– The grants listed in any of the Estimates for the +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 9 +Vote No. +Items +1c +– Operating expenditures +– Canada’s share of expenses of the internationa +– Authority to provide free office accommodation +eries commissions +– Authority to make recoverable advances in the +the international fisheries commissions of join +– Authority to make recoverable advances for tra +and other shipping services performed for ind +and other governments in the course of, or ari +jurisdiction in navigation, including aids to nav +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year +(a) in the course of, or arising from, the acti +Coast Guard; and +(b) from the provision of internal support se +of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces, mun +vate authorities as contributions towards cons +bodies +– Authority for the purchase and disposal of com +10c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AN +Ministère des Affaires étrangères, du Commer +1c +– Operating expenditures, including those relate +Canada’s representatives abroad, to the staff o +and to the assignment of Canadians to the staf +zations +– Authority to make recoverable advances to inte +amounts not exceeding the amounts of the sha +– Expenditures in respect of the provision of offic +International Civil Aviation Organization +– Authority to make recoverable expenditures fo +ation of distressed Canadian citizens and Cana +abroad, including their dependants +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Can +stitute, +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 10 +Vote No. +Items +(ii) trade missions and other internationa +services, +(iii) investment development services, +(iv) international telecommunication ser +(v) other services provided abroad to oth +agencies, Crown corporations and non-f +(vi) specialized consular services +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +– Contributions, including payments for other sp +the provision of goods and services for +(a) the promotion of trade and investment; +(b) international humanitarian assistance an +international security, international develop +15c +– Payments made +(a) in respect of pension, insurance and soc +other arrangements for employees locally e +Canada; and +(b) in respect of the administration of such +ments, including premiums, contributions, +other expenditures made in respect of such +other persons that the Treasury Board dete +DEPARTMENT OF HEALTH +Ministère de la Santé +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the provision of services or the sale of p +to well-being and to regulatory activities; an +(b) the provision of internal support service +that Act +– Authority to enter into commitments in the fisc +this Vote up to an amount that does not, at any +year, exceed the total unencumbered balance +(a) any appropriation by Parliament for the +10 of the Department, +(b) any item included in estimates before th +the fiscal year for Vote 1, 5 or 10 of the Dep +(c) any revenues referred to in paragraph 32 +ministration Act of the Department +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 11 +Vote No. +Items +section 67 of the Parliament of Canada Act, to +side over ministries of State +10c +– The grants listed in any of the Estimates for the +– Contributions, in the form of monetary paymen +goods or services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1c +– Operating expenditures +– Expenditures on works, buildings and equipme +– Authority to make expenditures — recoverable +performed on property that is not federal prop +vided in respect of that property +– Authority to provide, in respect of Indian and In +ment activities, for the capacity development f +the furnishing of materials and equipment +– Authority to sell electric power to private consu +when alternative local sources of supply are no +with terms and conditions approved by the Go +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of services or the sale of p +protection and medical services; and +(b) the provision of internal support service +that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +10c +– The grants listed in any of the Estimates for the +– Contributions, in the form of monetary paymen +goods or services +15c +– To increase, for the purposes of section 29 of th +tion Act, from $2,200,000,000 to $3,000,000,000 +the Minister of Indigenous Services is authoriz +dian Affairs and Northern Development Vote 5 +1972 in accordance with the terms and conditio +ernor in Council +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the provision of internal support service +Act, and the provision of internal support se +tellectual Property Office; +(b) activities and operations related to com +the Communications Research Centre; +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 12 +Vote No. +Items +(c) services and insolvency processes unde +vency Act at the Office of the Superintende +(d) activities and operations carried out by C +der the Canada Business Corporations Act, +the Canada Cooperatives Act and the Canad +tions Act; and +(e) services and regulatory processes for m +matters, including pre-merger notifications +cates and written opinions, under the Comp +tion Bureau +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +10c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF JUSTICE +Ministère de la Justice +5c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1c +– Operating expenditures +– Authority for total commitments, subject to allo +Board, of $43,260,566,476 for the purposes of V +partment regardless of the year in which the p +ments comes due (of which it is estimated that +due for payment in future years) +– Authority, subject to the direction of the Treasu +erable expenditures or advances in respect of +services performed on behalf of, individuals, c +cies, other federal departments and agencies a +– Payments +(a) in respect of pension, insurance and soc +other arrangements for employees locally e +Canada; and +(b) in respect of the administration of such +ments, including premiums, contributions, +other expenditures made in respect of such +other persons that the Treasury Board dete +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year, including from the provision o +under section 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 13 +Vote No. +Items +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +tions, which grants and contributions may incl +(a) monetary payments or, in lieu of payme +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; a +(b) the contributions that may be approved +cil in accordance with section 3 of the The D +1950 +(i) for the provision or transfer of defenc +(ii) for the provision of services for defen +(iii) for the provision or transfer of suppl +purposes +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from +(a) the sale of forestry and information prod +(b) the issue of licences, permits and certific +Act and the Explosives Regulations, 2013; +(c) training and certification activities relate +tions referred to in paragraph (b); +(d) research, consultation, testing, analysis +vices and research products as part of the d +and +(e) the provision of internal support service +Financial Administration Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGE +Ministère de la Sécurité publique et de la Prote +1c +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 14 +Vote No. +Items +preside over a ministry of State, of a salary — +for any period less than a year — that does not +under the Salaries Act, rounded down to the n +der section 67 of the Parliament of Canada Act +preside over ministries of State +5c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERN +Ministère des Travaux publics et des Services +1c +– Operating expenditures for the provision of acc +and central services +– Authority to make recoverable expenditures in +of the Canada Pension Plan, the Employment I +Seized Property Management Act +– Authority to expend revenues that it receives d +ing from the provision of accommodation, com +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year including from the provision of internal su +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures including expenditures on +property +– Authority to reimburse lessees of federal real p +ables for improvements authorized by the Min +Government Services +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1c +– Operating expenditures +– Authority for the Minister of the Environment t +required by different Boards at the remunerati +mine +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from the provision of internal s +tion 29.2 of that Act and from the provision of +mation products, the collection of entrance fee +the issuance of licenses or other authorizations +(a) research, analysis and scientific services +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitori +the oil sands; +(e) fees for entry to federal real property or +(f) permits; and +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 15 +Vote No. +Items +(g) services in respect of federal real proper +including the granting of surface leases to o +the issuance of licences for grazing +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +– Authority to make payments to provinces and m +tions towards construction done by those bod +– Authority to make recoverable advances not ex +shares of provincial and outside agencies of th +cluding expenditures on other than federal pro +10c +– The grants listed in any of the Estimates for the +– Contributions, including ones to developing co +tilateral Fund for the Implementation of the Mo +form of monetary payments or the provision o +vices +DEPARTMENT OF TRANSPORT +Ministère des Transports +1c +– Operating expenditures +– Authority to make expenditures on other than f +course of, or arising out of, the exercise of juri +– Authority for the payment of commissions for +the Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year including from the provision of internal su +tion 29.2 of that Act +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +5c +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERS +Ministère de la Diversification de l’économie d +5c +– The grants listed in any of the Estimates for the +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– Contributions +HOUSE OF COMMONS +Chambre des communes +1c +– Program expenditures, including payments in r +ating Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives d +ing from its activities +LIBRARY OF PARLIAMENT +Bibliothèque du Parlement +1c +– Program expenditures +– Authority to expend revenues that it receives in +from its activities +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +10c +– The grants listed in any of the Estimates for the +– Contributions, including the provision of goods +ty Meter Telescope +NATURAL SCIENCES AND ENGINEERING RESEA +Conseil de recherches en sciences naturelles e +1c +– Operating expenditures +5c +– The grants listed in any of the Estimates for the +PARKS CANADA AGENCY +Agence Parcs Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the +– Contributions, including +(a) expenditures on other than federal prop +(b) payments to provinces and municipalitie +wards the cost of undertakings carried out +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1c +– Program expenditures, including +(a) operating expenditures of Commissions +provided for; +(b) contributions in respect of costs incurre +before Commissions of Inquiry; and +(c) the operation of the Prime Minister’s res +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year from +(a) the provision of intelligence analysis tra +(b) the provision of internal support service +that Act +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 17 +Vote No. +Items +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +10c +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +5c +– Capital expenditures +10c +– The grants listed in any of the Estimates for the +amount listed for any grant may be increased +the approval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year from the provis +ogy services under the Shared Services Canad +receives in that fiscal year from the provision o +SOCIAL SCIENCES AND HUMANITIES RESEARCH +Conseil de recherches en sciences humaines +5c +– The grants listed in any of the Estimates for the +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1c +– Payments to the Council that are referred to in +dards Council of Canada Act +STATISTICS CANADA +Statistique Canada +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +penditures that it incurs in that fiscal year — re +that fiscal year including from the provision of +under section 29.2 of that Act +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 18 +Vote No. +Items +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1c +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a +tration Act, to expend in the fiscal year — in or +that it incurs in that fiscal year — revenues tha +year from the provision of internal support ser +that Act and from its other activities +– The payment to each member of the King’s Pri +is a minister without portfolio, or a minister of +side over a ministry of State, of a salary — paid +any period less than a year — that does not ex +the Salaries Act, rounded down to the nearest +tion 67 of the Parliament of Canada Act, to min +side over ministries of State +15c +Compensation Adjustments +– Authority granted to the Treasury Board to sup +priation for the fiscal year that may need to be +a result of adjustments made to terms and con +ployment of the federal public administration, +dian Mounted Police, as well as of members o +sons appointed by the Governor in Council and +porations as defined in subsection 83(1) of the +Act +20c +Public Service Insurance +– Payments, in respect of insurance, pension or b +arrangements, or in respect of the administrat +rangements, including premiums, contribution +expenditures made in respect of the federal pu +part of it, and in respect of any other persons t +termines +– Authority to expend any revenues or other amo +spect of insurance, pension or benefit program +(a) to offset premiums, contributions, benef +ditures in respect of those programs or arra +(b) to provide for the return to eligible emp +fund under subsection 96(3) of the Employm +30c +Paylist Requirements +– Authority granted to the Treasury Board to sup +priation for the fiscal year for +(a) requirements related to parental and ma +(b) entitlements on cessation of service or e +(c) adjustments that have not been provide +sation Adjustments, made to terms and con +ployment of the federal public administratio +Canadian Mounted Police, as well as of me +Forces +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1c +– Payments to the Authority for the discharge of +with its Letters Patent and the Canada-Michiga +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 + +Page 19 +ANNEXE 1 +D’après le Budget supplémentaire des dépenses (C) 2023-2024, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de l’approbation du Conseil du Trésor +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +1c +– Dépenses de fonctionnement +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1c +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage Ca +BIBLIOTHÈQUE DU PARLEMENT +Library of Parliament +1c +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au c +proviennent de ses activités +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1c +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des commi +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 20 +No du crédit +Postes +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du renseig +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +CHAMBRE DES COMMUNES +House of Commons +1c +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au c +proviennent de ses activités +COMMISSION CANADIENNE DU TOURISME +Canadian Tourism Commission +1c +– Paiements à la Commission +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1c +– Paiements au Conseil au titre de l’alinéa 5a) de la +nadien des normes +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Council +5c +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATURELL +Natural Sciences and Engineering Research Coun +1c +– Dépenses de fonctionnement +5c +– Subventions inscrites à tout budget des dépenses +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +Télescope de trente mètres +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 21 +No du crédit +Postes +1c +– Paiements à la société pour les dépenses de fonct +penses en capital +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant ê +serve de l’approbation du Conseil du Trésor +– Contributions +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +5c +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRAT +Department of Citizenship and Immigration +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services dans le cadre du programme « Expérienc +Canada », les recettes perçues au cours de cet exe +de la prestation de ces services +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1c +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +Trésor, des engagements totalisant 43 260 566 47 +dits 1, 5 et 10 du ministère, quelle que soit l’année +sera effectué tout paiement afférent à l’un ou l’aut +ments (et dont il est estimé qu’une tranche de 18  +dra payable dans les années à venir) +– Autorisation de faire des dépenses ou des avances +réserve des directives du Conseil du Trésor, à l’ég +à des particuliers, des sociétés, des organismes ex +nistères ou organismes fédéraux et d’autres admi +services rendus en leur nom +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 22 +No du crédit +Postes +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés s +du Canada; +b) de l’administration de ces programmes ou e +les primes, contributions, avantages, frais et au +gés pour les employés recrutés sur place à l’ex +pour d’autres personnes déterminées par le Co +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +contributions, y compris : +a) les montants versés à un bénéficiaire ou ce +tamment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées p +conseil, aux termes de l’article 3 de la Loi de 19 +défense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de défe +(iii) l’acquisition ou le transfert de fourniture +aux fins de défense. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOMI +CANADIEN +Department of Western Economic Diversification +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +5c +– Dépenses en capital +MINISTÈRE DE LA JUSTICE +Department of Justice +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 23 +No du crédit +Postes +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services — ou la vente de pr +chant à la santé, au bien-être et aux activités d +b) la prestation de services de soutien internes +29.2 de cette loi. +– Autorisation de contracter, au cours de l’exercice, d +l’égard du présent crédit jusqu’à concurrence d’un +peut, à aucun moment pendant l’exercice, dépass +ci-après, disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +cice, figurant dans les prévisions de dépenses +vant la Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d) +tion des finances publiques du ministère. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argent +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA PR +Department of Public Safety and Emergency Prep +1c +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT S +Department of Employment and Social Developm +1c +– Dépenses de fonctionnement +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 24 +No du crédit +Postes +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada et de la Loi su +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes des +loppement du marché du travail; +b) les services de soutien internes fournis en v +de cette loi; +c) tout montant facturé à une société d’État en +de la Loi sur l’indemnisation des agents de l’Ét +coûts de litige pour les recours par subrogatio +d’État; +d) la portion des coûts de litige découlant des +demandes de réclamation auprès de tiers pour +organismes faits en vertu de la Loi sur l’indem +de l’État. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +10c +– Radiation, au titre du paragraphe 25(2) de la Loi s +nances publiques, de 20 201 dettes relatives à des +troyés au titre de la Loi fédérale sur l’aide financiè +de la Loi sur les prêts aux apprentis dues à Sa Ma +Canada et s’élevant au total à 215 518 566 $ +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1c +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’eng +conseils dont les commissions peuvent avoir beso +ceux-ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de lʼarticle 29.2 +prestation de services, de la vente de produits d’in +ception de droits d’accès ou de l’octroi de baux, d +autorisations, notamment : +a) les services de recherche, les services d’ana +scientifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +veillance des sables bitumineux; +e) les droits d’accès à des biens immeubles féd +réels fédéraux; +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 25 +No du crédit +Postes +f) les permis; +g) les services relatifs à des biens immeubles f +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à titre de contributions aux travaux de constructio +administrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des org +et des organismes de l’extérieur, y compris les dé +l’égard de propriétés n’appartenant pas au gouve +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dévelo +Fonds multilatéral pour l’application du Protocole +forme de paiements en argent ou de fourniture de +ou de services +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +propriété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +tre de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +merce, de la Loi canadienne sur les coopérativ +enne sur les organisations à but non lucratif; +e) les services et la procédure réglementaire au +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +les avis consultatifs au titre de la Loi sur la con +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 26 +No du crédit +Postes +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1c +– Dépenses de fonctionnement, y compris celles liée +représentants du Canada à l’étranger, à leur perso +diens affectés par le gouvernement canadien au p +nismes internationaux +– Autorisation de faire des avances recouvrables à d +nationaux jusqu’à concurrence de la valeur des ac +sein de ces organismes +– Dépenses relatives aux locaux de l’Organisation d +ternationale +– Autorisation d’effectuer des dépenses recouvrable +toyens et résidents canadiens qui se trouvent en d +y compris leurs personnes à charge, et pour rapat +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +ment du commerce international, +(iii) les services de développement des inve +(iv) les services de télécommunication inter +(v) les autres services fournis à l’étranger à +organismes, sociétés d’État et autres organ +rales, +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +fourniture de biens et de services pour : +a) la promotion du commerce et de l’investisse +b) l’aide humanitaire internationale et l’aide fo +sécurité internationale, le développement inter +mondiale. +15c +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés s +du Canada; +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 27 +No du crédit +Postes +b) de l’administration de ces programmes ou e +les primes, contributions, avantages, frais et au +gés pour les employés recrutés sur place à l’ex +pour d’autres personnes déterminées par le Co +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +5c +– Subventions inscrites à tout budget des dépenses +montant inscrit à chacune des subventions pouva +réserve de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1c +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1c +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des commi +des pêches +– Autorisation de fournir gratuitement des locaux au +nationales des pêches +– Autorisation de faire des avances recouvrables éq +tants de la quote-part de ces commissions dans le +partagés +– Autorisation de faire des avances recouvrables po +transport et d’arrimage et d’autres services de la m +fournis à des particuliers, à des organismes indép +gouvernements en lien avec l’exercice de sa comp +navigation, y compris les aides à la navigation et +time +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de la Garde côtière canadienne; +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 28 +No du crédit +Postes +occupe une charge de ministre d’État sans être à l +ment d’État, d’un traitement n’excédant pas celui +Loi sur les traitements, aux ministres d’État qui so +partement d’État, payable annuellement ou au pro +riode de moins d’un an et arrondi à la centaine de +application de l’article 67 de la Loi sur le Parlemen +5c +– Dépenses en capital +– Autorisation de faire des paiements aux provinces +à des autorités locales ou privées à titre de contrib +de construction entrepris par ces administrations +– Autorisation d’acheter des bateaux de pêche comm +poser +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +AFFAIRES DU NORD +Department of Crown-Indigenous Relations and N +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) la vente de produits d’information et de prod +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 29 +No du crédit +Postes +b) la délivrance de licences, de permis et de ce +Loi sur les explosifs et du Règlement de 2013 s +c) la formation et les attestations de formation +glement visés à l’alinéa b); +d) la perception, dans le cadre des activités du +pour des services de recherche, de consultatio +lyse et d’administration et pour l’accès à des tr +e) la prestation de services de soutien internes +29.2 de la Loi sur la gestion des finances publiq +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1c +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et ma +– Autorisation d’effectuer des dépenses — recouvra +tives aux travaux effectués sur des propriétés n’ap +gouvernement fédéral et aux services fournis à l’é +– Autorisation d’affecter des fonds dans le cadre d’a +progrès économique des Indiens et des Inuits, rela +ment de la capacité des Indiens et des Inuits et à l +en matériaux et en matériel +– Autorisation de vendre de l’électricité, conformém +approuvées par le gouverneur en conseil, aux con +des particuliers vivant dans des centres éloignés l +n’ont pas accès aux sources alternatives locales d +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +10c +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 30 +No du crédit +Postes +15c +– Autorisation, pour l’application de l’article 29 de la +des finances publiques et conformément au crédi +et Nord canadien) de la Loi no 3 de 1972 portant a +de porter de 2 200 000 000 $ à 3 000 000 000 $ le m +le ministre des Services aux Autochtones peut ga +tions approuvées par le gouverneur en conseil +MINISTÈRE DES TRANSPORTS +Department of Transport +1c +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bie +raux dans le cadre de l’exercice d’une compétenc +nautique +– Autorisation de payer des commissions pour le re +nus en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital +10c +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1c +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +services communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent notamment d +vices de soutien internes en vertu de l’article 29.2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Dépenses en capital, y compris les dépenses relati +autres que des biens fédéraux +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 31 +No du crédit +Postes +– Autorisation d’effectuer des remboursements à de +meubles fédéraux ou de biens réels fédéraux rela +liorations à ceux-ci autorisées par le ministre des +des Services gouvernementaux +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de ce qui suit +a) les activités de l’Institut canadien de conserv +nadien d’information sur le patrimoine et du B +des produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +tale »; +c) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +5c +– Subventions inscrites à tout budget des dépenses +– Contributions +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +au cours de celui-ci qui proviennent de la prestatio +tien internes en vertu de l’article 29.2 de cette loi e +tés +– Versement, à chacun des membres du Conseil priv +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la t +d’État, d’un traitement n’excédant pas celui versé, +les traitements, aux ministres d’État qui sont à la t +d’État, payable annuellement ou au prorata pour t +moins d’un an et arrondi à la centaine de dollars i +tion de l’article 67 de la Loi sur le Parlement du Ca +15c +Rajustements à la rémunération +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice qui peut nécessiter un financ +tégral par suite de rajustements effectués aux mo +d’emploi de l’administration publique fédérale, no +merie royale du Canada, des membres des Forces +personnes nommées par le gouverneur en consei +sociétés d’État, au sens du paragraphe 83(1) de la +finances publiques +20c +Assurances de la fonction publique +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 32 +No du crédit +Postes +– À l’égard de tout ou partie de la fonction publique +personnes déterminées par le Conseil du Trésor, p +dans le cadre des programmes d’assurance, de pe +sociaux ou d’autres ententes — ou de l’administra +grammes ou ententes —, notamment au titre des +avantages sociaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes autr +dans le cadre des programmes d’assurance, de pe +sociaux ou d’autres ententes : +a) pour compenser notamment les primes, con +sociaux, frais et autres dépenses liés à ces pro +ententes; +b) pour rembourser les employés admissibles, +ragraphe 96(3) de la Loi sur l’assurance-emplo +primes retenues. +30c +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +cordé pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de service +c) des rajustements apportés aux modalités de +de l’administration publique fédérale, notamm +royale du Canada, et des membres des Forces +n’ont pas été pourvus par le crédit 15, Rajustem +tion. +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1c +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +nus tirés, au cours de l’exercice, des activités des +cette caisse +– Autorisation d’exploiter des cantines dans les étab +et de verser les recettes, au cours de l’exercice, à +sance des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inca +sultant de leur participation aux activités norm +sements fédéraux ou pour le compte de tels dé +b) aux personnes à charge de détenus — libéré +à la suite de leur participation à de telles activi +– Autorisation au ministre de la Sécurité publique et +vile, sous réserve de l’approbation du gouverneur +conclure une entente avec le gouvernement de to +selon le cas : +a) de l’incarcération, dans les établissements d +personnes condamnées ou transférées dans u +b) de l’indemnisation afférente à l’entretien de +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +c) du paiement des frais de construction et d’a +de ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +vices de soutien internes en vertu de l’article 29.2 +5c +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autocht +ticle 79 de la Loi sur le système correctionnel e +sous condition, au titre d’un accord visé à l’art +prévoyant la prestation de services correctionn +b) aux organisations à but non lucratif prenant +correctionnelles communautaires, aux provinc +tés, à titre de contributions pour leurs travaux +pectifs. +10c +– Diminution de 20 000 000 $ à 17 000 000 $ du mon +des dépenses effectuées pour le Fonds renouvela +bli par le crédit 11c de la Loi de crédits no 4 pour 1 +correctionnel), modifié par le crédit 16b de la Loi d +2001-2002 (Service correctionnel) et le crédit 10a d +no 3 pour 2020-2021 (Service correctionnel du Can +les recettes de ce fonds +SERVICES PARTAGÉS CANADA +Shared Services Canada +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice p +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LOG +Canada Mortgage and Housing Corporation +1c +– Paiements à la Société visant à la rembourser pou +dées par elle sur les prêts consentis, les subventio +versées, les dépenses contractées, les pertes subi +bours engagés, selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +autre loi fédérale et qu’elle exerce en conformi +Société canadienne d’hypothèques et de logem +STATISTIQUE CANADA +Statistics Canada +1c +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +tion de services de soutien internes en vertu de l’a +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 1 (French) + +Page 34 +SCHEDULE 2 +Based on the Supplementary Estimates (C), 2023–24, the amoun +items set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2025 and the purposes for +Vote No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1c +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) fees, related to border operations, for the provi +use of a facility or for a product, right or privilege; +(b) payments received under contracts entered int +5c +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1c +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 2 + +Page 35 +ANNEXE 2 +D’après le Budget supplémentaire des dépenses (C) 2023-2024, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2025, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1c +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +penses engagées au cours de cet exercice, les recette +lui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5c +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1c +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables li +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 5: Appropriation Act No. 5, 2023–24 +SCHEDULE 2 (French) + +Page 36 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-68_4.txt b/task6_model_deployment/assets/C-68_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..653ef2a69b10e5aa523150e13b24b310dfe605e7 --- /dev/null +++ b/task6_model_deployment/assets/C-68_4.txt @@ -0,0 +1,1724 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 6 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2025 +ASSENTED TO +MARCH 22, 2024 +BILL C-68 + +Page 2 +SUMMARY +This enactment grants the sum of $74,011,525,281 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 6 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2025 +[Assented to 22nd March, 2024] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2025, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 1, +2024–25. +$74,011,525,281 granted for 2024–25 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $74,011,525,281 towards defraying the several +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025, not other- +wise provided for, which is the total of the following +amounts: +(a) $24,716,610,903, which is three twelfths of the total +of the amounts of the items set out in Schedules 1 and +2 of the Main Estimates for the fiscal year ending +March 31, 2025, except for those items included in +Schedules 1.1 to 1.9; +2021-2022-2023-2024 + +Page 4 +(b) $9,402,339,421, which is four twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.1; +(c) $6,172,164,025, which is five twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.2; +(d) $8,733,804,026, which is six twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.3; +(e) $836,989,879, which is seven twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.4; +(f) $249,169,510, which is eight twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.5; +(g) $15,458,217,923, which is nine twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.6; +(h) $7,423,697,296, which is ten twelfths of the total of +the amounts of the items in those Estimates set out in +Schedule 1.7; +(i) $1,018,532,295, which is eleven twelfths of the total +of the amounts of the items in those Estimates set out +in Schedule 1.8; and +(j) $3, which is twelve twelfths of the total of the +amounts of the items in those Estimates set out in +Schedule 1.9. +Purpose of each item +3 The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Adjustments in accounts of Canada — section 2 +4 An appropriation that is granted by this Act or any +other Act and referred to in section 2 — except for an ap- +propriation referred to in Schedule 2 — may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +Sections 2-5 + +Page 5 +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2026, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2025. +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +Section +5 + +Page 6 +SCHEDULE 1.1 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN SPACE AGENCY +Agence spatiale canadienne +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to deposit into the Inmate Welfare Fund reve +fiscal year from projects operated by inmates and fina +– Authority to operate canteens in federal institutions an +fiscal year, revenue from sales into the Inmate Welfar +– Payments, in accordance with terms and conditions p +nor in Council, +(a) to or on behalf of discharged inmates who suff +caused by participation in normal program activity +and +(b) to dependants of deceased inmates and discha +deaths resulted from participation in normal progr +stitutions +– Authority for the Minister of Public Safety and Emerge +ject to the approval of the Governor in Council, to ent +with any province for +(a) the confinement in institutions of that province +tenced, committed or transferred to a penitentiary +(b) compensation for the maintenance of such per +(c) payment in respect of the construction and rela +tions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 + +Page 7 +Vote No. +Items +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +(c) any revenues referred to in paragraph 32(1)(d) o +tration Act of the Department +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrupt +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +written opinions, under the Competition Act at the +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 + +Page 8 +Vote No. +Items +1 +– Operating expenditures for the provision of accommo +central services +– Authority to make recoverable expenditures in relation +the Canada Pension Plan, the Employment Insurance +erty Management Act +– Authority to expend revenues that it receives during th +from the provision of accommodation, common and c +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +the provision of internal support services under sectio +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF TRANSPORT +Ministère des Transports +5 +– Capital expenditures +HOUSE OF COMMONS +Chambre des communes +1 +– Program expenditures, including payments in respect +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during th +from its activities +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +Labrador and related vessels, terminals and infrastruc +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +5 +– The grants listed in any of the Estimates for the fiscal +OFFICE OF THE GOVERNOR GENERAL’S SECRETARY +Bureau du secrétaire du gouverneur général +1 +– Program expenditures +– Expenditures incurred for former Governors General, +for their spouses, during their lifetimes and for a perio +ing their deaths, in respect of the performance of activ +them as a result of their having occupied the office of +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 + +Page 9 +Vote No. +Items +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +in that fiscal year — revenues that it receives in that f +sion of staffing, assessment and counselling services +provision of internal support services under section 2 +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +15 +– Payments made +(a) in respect of disability and health benefit progr +ments for members of the Royal Canadian Mounte +ing or retired; and +(b) in respect of the administration of those progra +cluding premiums, contributions, benefit payment +ditures in respect of those members and for any ot +Treasury Board determines +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ex +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 + +Page 10 +Vote No. +Items +in that fiscal year from the provision of information te +the Shared Services Canada Act — revenues that it re +from the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset ca +it incurs in that fiscal year — revenues that it receives +the provision of information technology services unde +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +5 +– The grants listed in any of the Estimates for the fiscal +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +20 +Public Service Insurance +– Payments, in respect of insurance, pension or benefit +rangements, or in respect of the administration of suc +ments, including premiums, contributions, benefits, fe +tures made in respect of the federal public administra +and in respect of any other persons that the Treasury +– Authority to expend any revenues or other amounts th +of insurance, pension or benefit programs or other ar +(a) to offset premiums, contributions, benefits, fee +in respect of those programs or arrangements; and +(b) to provide for the return to eligible employees +under subsection 96(3) of the Employment Insuran +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1 +– Payments to the Authority for the discharge of its man +Letters Patent and the Canada-Michigan Crossing Agr +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 + +Page 11 +ANNEXE 1.1 +D’après le Budget principal des dépenses 2024-2025, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés aut +vernement fédéral; +b) les paiements aux provinces et aux municip +butions à l’égard des engagements assumés p +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1 +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +comparaissant devant des commissions d’enq +c) le fonctionnement de la résidence du premie +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de ce +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +29.2 de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉR +Office of the Governer General’s Secretary +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 12 +No du crédit +Postes +– Dépenses relatives aux anciens gouverneurs géné +relatives à leur conjoint, durant leur vie et pendan +leur décès, en lien avec lʼexercice des attributions +par suite de leurs fonctions de gouverneur généra +CHAMBRE DES COMMUNES +House of Commons +1 +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au c +proviennent de ses activités +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de la fourniture +de dotation, d’évaluation et de counseling et de la +de soutien internes en vertu de l’article 29.2 de ce +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5 +– Subventions inscrites à tout budget des dépenses +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +montant prévu pour chaque subvention pouvant +serve de lʼapprobation du Conseil du Trésor +– Contributions +15 +– Paiements effectués dans le cadre : +a) de programmes de prestations d’invalidité e +d’autres ententes pour les membres actifs et le +de la Gendarmerie royale du Canada; +b) de l’administration de ces programmes ou e +au titre de primes, de contributions, dʼavantag +dʼautres dépenses pour ces membres et pour d +terminées par le Conseil du Trésor. +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société pour les services de transp +vices de transport maritime entre la Nouvelle-Éco +Labrador, et les navires, terminaux et infrastructu +MINISTÈRE DE LA SANTÉ +Department of Health +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 13 +No du crédit +Postes +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pro +la santé, au bien-être et aux activités de réglem +b) la prestation de services de soutien internes +29.2 de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +à aucun moment pendant l’exercice, dépasser le t +après, disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +cice, figurant dans les prévisions de dépenses +la Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +29.2 de cette loi et de services de soutien inter +priété intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +faillite et l’insolvabilité, au Bureau du surintend +d) les activités de Corporations Canada au titre +sur les sociétés par actions, de la Loi sur les ch +de la Loi canadienne sur les coopératives et de +les organisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +avis préalables à une fusion, les certificats de d +avis consultatifs au titre de la Loi sur la concur +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 14 +No du crédit +Postes +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +MINISTÈRE DES TRANSPORTS +Department of Transport +5 +– Dépenses en capital +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Ser +1 +– Dépenses de fonctionnement pour la prestation d +des locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrable +du Régime de pensions du Canada, de la Loi sur l +de la Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au c +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice, +cours de celui-ci qui proviennent notamment de l +de soutien internes en vertu de l’article 29.2 de ce +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +cupe une charge de ministre d’État sans être à la +d’État, d’un traitement n’excédant pas celui versé +les traitements, aux ministres d’État qui sont à la +d’État, payable annuellement ou au prorata pour +d’un an et arrondi à la centaine de dollars inférieu +l’article 67 de la Loi sur le Parlement du Canada +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +MATIÈRE DE SÉCURITÉ NATIONALE ET DE RENS +National Security and Intelligence Review Agency +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 15 +No du crédit +Postes +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +20 +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +personnes déterminées par le Conseil du Trésor, +dans le cadre des programmes d’assurance, de pe +ciaux ou d’autres ententes — ou de l’administratio +ou ententes —, notamment au titre des primes, co +sociaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +dans le cadre des programmes d’assurance, de pe +ciaux ou d’autres ententes : +a) pour compenser notamment les primes, con +sociaux, frais et autres dépenses liés à ces pro +tentes; +b) pour rembourser les employés admissibles, +ragraphe 96(3) de la Loi sur l’assurance-emplo +primes retenues. +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +nus tirés, au cours de l’exercice, des activités des +cette caisse +– Autorisation d’exploiter des cantines dans les étab +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inca +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels déte +b) aux personnes à charge de détenus — libéré +la suite de leur participation à de telles activité +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en c +entente avec le gouvernement de toute province e +a) de l’incarcération, dans les établissements d +personnes condamnées ou transférées dans u +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent de la +de soutien internes en vertu de l’article 29.2 de ce +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 16 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses engagées au cours de cet exercice +services de technologie de l’information au titre d +partagés Canada, les recettes perçues au cours de +viennent de la prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses en capital engagées au cours de ce +perçues au cours de celui-ci qui proviennent de la +de technologie de l’information au titre de la Loi s +Canada +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +finances publiques, d’affecter, au cours de l’exerc +des dépenses connexes engagées au cours de cet +perçues au cours de celui-ci qui proviennent nota +de services de soutien internes en vertu de l’articl +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.1 (French) + +Page 17 +SCHEDULE 1.2 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year from the provision of services relate +rience Canada — revenues that it receives in that fisca +sion of those services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services or the sale of products +tion and medical services; and +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.2 + +Page 18 +Vote No. +Items +5 +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +5 +– Capital expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.2 + +Page 19 +ANNEXE 1.2 +D’après le Budget principal des dépenses 2024-2025, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +5 +– Dépenses en capital +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUDGET +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent notamment de la +de soutien internes en vertu de l’article 29.2 de cette l +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRATION +Department of Citizenship and Immigration +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice pour la p +dans le cadre du programme « Expérience internation +cettes perçues au cours de cet exercice qui provienne +ces services +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’artic +lement du Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, y compris la fourniture de biens et de s +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +5 +– Subventions inscrites à tout budget des dépenses pou +inscrit à chacune des subventions pouvant être modif +probation du Conseil du Trésor +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +travaux effectués sur des propriétés n’appartenant pa +déral et aux services fournis à l’égard de celles-ci +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.2 (French) + +Page 20 +No du +crédit +Postes +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +matériel +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de ce qui suit : +a) la prestation de services ou la vente de produits +tection de la santé et aux services médicaux; +b) la prestation de services de soutien internes en +cette loi. +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’artic +lement du Canada +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +celui-ci qui proviennent de la prestation de services d +vertu de l’article 29.2 de cette loi et de ses autres activ +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’artic +lement du Canada +STATION CANADIENNE DE RECHERCHE DANS L’EXTRÊ +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.2 (French) + +Page 21 +SCHEDULE 1.3 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratifs +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +CANADIAN SPACE AGENCY +Agence spatiale canadienne +5 +– Capital expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF HEALTH +Ministère de la Santé +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +of products, the provision of inspection services and t +support services under section 29.2 of that Act +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.3 + +Page 22 +ANNEXE 1.3 +D’après le Budget principal des dépenses 2024-2025, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de la vente de produits, de +vices d’inspection et de la prestation de services de so +de l’article 29.2 de cette loi +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +5 +– Dépenses en capital +MINISTÈRE DE LA SANTÉ +Department of Health +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT SOC +Department of Employment and Social Development +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GENRE +Department for Women and Gender Equality +5 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX ADMINI +Administrative Tribunals Support Service of Canada +1 +– Dépenses du programme +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.3 (French) + +Page 23 +SCHEDULE 1.4 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including ones to developing countries +al Fund for the Implementation of the Montreal Proto +monetary payments or the provision of goods, equipm +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.4 + +Page 24 +ANNEXE 1.4 +D’après le Budget principal des dépenses 2024-2025, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIRE +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses pou +– Contributions +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, y compris celles aux pays en développe +tilatéral pour l’application du Protocole de Montréal, s +ments en argent ou de fourniture de biens, d’équipem +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.4 (French) + +Page 25 +SCHEDULE 1.5 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.5 + +Page 26 +ANNEXE 1.5 +D’après le Budget principal des dépenses 2024-2025, la somme +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.5 (French) + +Page 27 +SCHEDULE 1.6 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of mandatory legal services to fed +agencies; +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.6 + +Page 28 +Vote No. +Items +(b) the provision to Crown corporations, non-feder +ternational organizations of optional legal services +the Department’s mandate; and +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.6 + +Page 29 +ANNEXE 1.6 +D’après le Budget principal des dépenses 2024-2025, la somme +des montants des postes de ce budget, figurant à la présente ann +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les services juridiques fournis de manière obliga +organismes fédéraux; +b) les services juridiques — conformes au mandat +de manière facultative à des sociétés d’État et à de +dérales ou internationales; +c) les services de soutien internes fournis en vertu +cette loi. +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +centaine de dollars inférieure en application de l’articl +Parlement du Canada +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et matéri +– Autorisation d’effectuer des dépenses — recouvrables +aux travaux effectués sur des propriétés n’appartenan +fédéral et aux services fournis à l’égard de celles-ci +– Autorisation d’affecter des fonds dans le cadre d’activ +grès économique des Indiens et des Inuits, relatives a +capacité des Indiens et des Inuits et à l’approvisionne +en matériel +– Autorisation de vendre de l’électricité, conformément +vées par le gouverneur en conseil, aux consommateu +liers vivant dans des centres éloignés lorsque ces der +aux sources alternatives locales d’approvisionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses connexes engagées au cours de cet exercic +au cours de celui-ci qui proviennent de la prestation d +internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil privé d +qui occupe une charge de ministre sans portefeuille o +charge de ministre d’État sans être à la tête d’un dépa +traitement n’excédant pas celui versé, au titre de la Lo +aux ministres d’État qui sont à la tête d’un départeme +nuellement ou au prorata pour toute période de moin +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.6 (French) + +Page 30 +No du +crédit +Postes +centaine de dollars inférieure en application de l’articl +Parlement du Canada +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains e +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Services aux Au +– Dépenses relatives aux bâtiments, ouvrages, terrains e +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions, sous forme de paiements en argent ou +ou de services +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.6 (French) + +Page 31 +SCHEDULE 1.7 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.7 + +Page 32 +ANNEXE 1.7 +D’après le Budget principal des dépenses 2024-2025, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +10 +– Subventions inscrites à tout budget des dépenses pou +– Contributions +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.7 (French) + +Page 33 +SCHEDULE 1.8 +Based on the Main Estimates 2024–25, the amount granted is $ +of the items in the Main Estimates that are set out in this Schedu +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CANADIAN RADIO-TELEVISION AND TELECOMMUNICA +Conseil de la radiodiffusion et des télécommunication +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +related to the conduct of its operations, up to amount +sury Board +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Crown-Ind +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +L30 +– Loans under paragraph 3(1)(a) of the International Fin +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1 +– Program expenditures +TELEFILM CANADA +Téléfilm Canada +1 +– Payments to the corporation to be used for the purpos +film Canada Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide fo +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +– Authority to reuse any sums allotted and repaid to thi +er appropriations +VIA HFR - VIA TGF INC +VIA HFR - VIA TGF Inc. +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.8 + +Page 34 +Vote No. +Items +1 +– Payments to the corporation for operating and capital +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.8 + +Page 35 +ANNEXE 1.8 +D’après le Budget principal des dépenses 2024-2025, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1 +– Dépenses du programme +CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOMMU +CANADIENNES +Canadian Radio-television and Telecommunications C +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci dans le cadre de ses activités, jusqu’à conc +approuvés par le Conseil du Trésor +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developme +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Loi sur +nationale +MINISTÈRE DES RELATIONS COURONNE-AUTOCHTONE +DU NORD +Department of Crown-Indigenous Relations and North +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terrains +tion, le contrôle et la propriété peuvent être transférés +a) soit aux gouvernements provinciaux, selon les c +par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indiens, à +lier, à la discrétion du ministre des Relations Couro +– Dépenses relatives aux bâtiments, ouvrages, terrains +l’égard de propriétés n’appartenant pas au gouvernem +– Autorisation d’effectuer des dépenses recouvrables po +dépassant pas la part des frais assumés par les gouve +pour des routes et ouvrages connexes +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augmente +– Autorisation donnée au Conseil du Trésor de payer po +urgentes ou imprévues — auxquelles il n’est pas pour +tamment pour lʼoctroi de nouvelles subventions ou co +mentation du montant de toute subvention prévue da +dépenses pour l’exercice, dans la mesure où ces dépe +au mandat du ministère ou de l’organisme pour leque +tuées +– Autorisation de réemployer les sommes affectées à de +d’autres crédits et versées au présent crédit +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.8 (French) + +Page 36 +No du +crédit +Postes +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prévues p +Canada +VIA HFR - VIA TGF INC. +VIA HFR - VIA TGF Inc. +1 +– Paiements à la société pour les dépenses de fonctionn +en capital +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.8 (French) + +Page 37 +SCHEDULE 1.9 +Based on the Main Estimates 2024–25, the amount granted is $ +in the Main Estimates that are set out in this Schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +10 +– To reduce from $17,000,000 to $11,000,000 the amoun +of expenditures made for the purposes of the CORCA +lished by Correctional Service Vote 11c, Appropriatio +amended by Correctional Service Vote 16b, Appropria +2001-2002 and by Correctional Service of Canada Vot +No. 3, 2020–21, may exceed that Fund’s revenues +DEPARTMENT OF FINANCE +Ministère des Finances +5 +– Under subsection 8(2) of the Bretton Woods and Rela +amount of financial assistance provided by the Minist +direct payments to the International Development Ass +ceed $486,916,000 in Canadian dollars in the fiscal ye +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +20 +– Under subsection 12(2) of the International Developm +tions) Assistance Act, the amount of financial assistan +ister of Foreign Affairs, in consultation with the Minis +direct payments for the purpose of contributions to th +institutions may not exceed $249,404,568 in the fiscal +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.9 + +Page 38 +ANNEXE 1.9 +D’après le Budget principal des dépenses 2024-2025, la somme a +des postes de ce budget, figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du +crédit +Postes +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COMMER +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Developmen +20 +– Aide financière fournie par le ministre des Affaires étra +tion avec le ministre des Finances, à titre de contribut +financières internationales pour l’exercice 2024-2025, +paragraphe 12(2) de la Loi d’aide au développement i +tions financières), ne dépasse pas 249 404 568 $ +MINISTÈRE DES FINANCES +Department of Finance +5 +– Aide financière fournie par le ministre des Finances à +nale de développement, en vertu du paragraphe 8(2) d +de Bretton Woods et des accords connexes, sous form +n’excédant pas, au total, 486 916 000 dollars canadien +2024-2025 +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +10 +– Diminution de 17 000 000 $ à 11 000 000 $ du montant +dépenses effectuées pour le Fonds renouvelable de C +crédit 11c de la Loi de crédits no 4 pour 1991-1992 (Se +modifié par le crédit 16b de la Loi de crédits no 4 pour +correctionnel) et par le crédit 10a de la Loi de crédits n +(Service correctionnel du Canada), peut dépasser les r +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 1.9 (French) + +Page 39 +SCHEDULE 2 +Based on the Main Estimates 2024–25, the amount granted is $ +the items in the Main Estimates that are set out in this Schedule +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2026 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privileg +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 2 + +Page 40 +ANNEXE 2 +D’après le Budget principal des dépenses 2024-2025, la somme a +montants des postes de ce budget, figurant à la présente annexe +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2026, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +nances publiques, d’affecter, au cours de l’exercice, à +dépenses engagées au cours de cet exercice, les recet +de celui-ci qui proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +Régime de pensions du Canada et de la Loi sur l’assu +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 6: Appropriation Act No. 1, 2024–25 +SCHEDULE 2 (French) + +Page 41 + +Page 42 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-69_4.txt b/task6_model_deployment/assets/C-69_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..76a7a24de5dd757ba3ba3dac0327ae3db115b74e --- /dev/null +++ b/task6_model_deployment/assets/C-69_4.txt @@ -0,0 +1,33142 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 17 +An Act to implement certain provisions of +the budget tabled in Parliament on April 16, +2024 +ASSENTED TO +JUNE 20, 2024 +BILL C-69 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +budget tabled in Parliament on April 16, 2024”. +SUMMARY +Part 1 implements certain measures in respect of the Income Tax +Act and the Income Tax Regulations by +(a) denying income tax deductions for expenses incurred +with respect to non-compliant short-term rentals; +(b) exempting from taxation the international shipping in- +come of certain Canadian resident companies; +(c) exempting from taxation any income of the trusts estab- +lished under the First Nations Child and Family Services, Jor- +dan’s Principle, and Trout Class Settlement Agreement; +(d) doubling the volunteer firefighters and search and rescue +volunteers tax credits; +(e) extending the eligibility for the Canada child benefit in re- +spect of a child for six months after the child’s death; +(f) increasing the cap on labour expenditures per eligible +newsroom employee from $55,000 to $85,000 and increasing, +for four years, the Canadian journalism labour tax credit rate +from 25% to 35%; +(g) extending eligibility for the mineral exploration tax credit +by one year; +(h) providing a refundable tax credit to small and medium- +sized businesses in designated provinces by returning a por- +tion of fuel charge proceeds from the province; +(i) providing a refundable investment tax credit to qualifying +businesses for investments in certain clean hydrogen +projects; +(j) providing a refundable investment tax credit to qualifying +businesses for certain investments in clean technology manu- +facturing property; +(k) amending the definition “government assistance” to ex- +clude bona fide concessional loans with reasonable repay- +ment terms from public authorities; +(l) implementing a number of amendments to the alternative +minimum tax; +(m) increasing the home buyers’ plan withdrawal limit +from $35,000 to $60,000 and deferring the repayment period +by three additional years; +(n) excluding the failure to report under the mandatory dis- +closure rules from the application of the section 238 penalty; +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +(o) introducing a $10-million capital gains exemption on the +sale of a business to an employee ownership trust; and +(p) implementing a number of technical amendments to cor- +rect inconsistencies and to better align the law with its in- +tended policy objectives. +Part 2 enacts the Global Minimum Tax Act, a regime based on +the rules of the Organisation for Economic Co-operation and De- +velopment (OECD). The global minimum tax regime will ensure +that large multinational corporations are subject to a minimum +effective tax rate of 15% on their profits wherever they do busi- +ness. It sets out rules for the purposes of establishing liability for +the tax and also sets out applicable reporting and filing require- +ments. To promote compliance with its provisions, that Act in- +cludes modern administration and enforcement provisions gen- +erally aligned with those found in other taxation statutes. Finally, +this Part also makes related and consequential amendments to +other texts to ensure proper implementation of the tax and cohe- +sive and efficient administration by the Canada Revenue Agency. +Part 3 amends the Excise Tax Act, the Excise Act, the Excise Act, +2001, the Underused Housing Tax Act, the Greenhouse Gas Pol- +lution Pricing Act and other related texts in order to implement +certain measures. +Division 1 of Part 3 amends the Excise Tax Act by repealing the +temporary relief for supplies of certain face masks or respirators +and certain face shields from the Goods and Services Tax/ +Harmonized Sales Tax. +Division 2 of Part 3 amends the Excise Act, the Excise Act, 2001 +and other related texts in order to implement changes to +(a) the federal excise duty framework for tobacco products +by +(i) increasing the excise duty rates for tobacco products, +including imposing a tax on inventories of cigarettes held +by retailers and wholesalers, +(ii) changing the process by which brands of tobacco +products for export are exempted from special excise duty +and marking requirements, +(iii) allowing certain information to be shared for the ad- +ministration or enforcement of the Tobacco and Vaping +Products Act, and +(iv) requiring the filing of information returns in respect of +tobacco excise stamps; +(b) the federal excise duty framework for vaping products by +increasing the excise duty rates for vaping products; and +(c) the federal excise duty framework for alcohol by +(i) extending by two years the two per cent cap on the in- +flation adjustment on beer, spirits and wine excise duties, +and +(ii) cutting by half for two years the excise duty rate on +the first 15,000 hectolitres of beer brewed in Canada. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 4 +Division 3 of Part 3 amends the Underused Housing Tax Act and +the Underused Housing Tax Regulations by, among other things, +(a) eliminating filing requirements for certain owners; +(b) reducing minimum penalties for failing to file a return; +and +(c) introducing a new exemption for residential properties +held as a place of residence or lodging for employees. +Division 4 of Part 3 amends the Greenhouse Gas Pollution Pric- +ing Act by providing authority, in certain circumstances, for the +sharing of certain information amongst federal officials and for +the public disclosure of certain information by the Minister of +National Revenue. +Part 4 enacts and amends several Acts in order to implement +various measures. +Division 1 of Part 4 amends the Budget Implementation Act, +2022, No. 1 to delay the repeal of the Prohibition on the Purchase +of Residential Property by Non-Canadians Act for two years. +Division 2 of Part 4 amends the National Housing Act to increase +the in-force limits for guarantees issued by the Canada Mortgage +and Housing Corporation (CMHC) in respect of mortgage-backed +securities and Canada Mortgage Bonds and for mortgage default +insurance provided by CMHC from the temporary $750 billion to +the permanent $800 billion. It also amends the Borrowing Au- +thority Act to avoid the double counting of liabilities related to +Canada Mortgage Bonds that are guaranteed by the CMHC and +have been purchased by the Minister of Finance, on behalf of the +Government of Canada, in the calculation of the maximum +amount of certain borrowings under that Act. +Division 3 of Part 4 authorizes the making of payments to the +provinces for the fiscal year beginning on April 1, 2024 respect- +ing a national program for providing food in schools. +Division 4 of Part 4 amends the Canada Student Loans Act and +the Canada Student Financial Assistance Act to expand eligibility +for student loan forgiveness to early childhood educators, den- +tists, dental hygienists, pharmacists, midwives, teachers, social +workers, psychologists, personal support workers and physio- +therapists. +Division 5 of Part 4 amends the Canada Education Savings Act +to, among other things, +(a) authorize the Minister responsible for that Act to open a +registered education savings plan in respect of a child born +after 2023 who is eligible for the payment of the Canada +Learning Bond and is not the beneficiary under such a plan, +so that the Minister may pay a Canada Learning Bond in re- +spect of the child; and +(b) increase, from 20 to 30 years, the maximum age of a ben- +eficiary under a registered education savings plan in respect +of whom a Canada Learning Bond may be paid on applica- +tion. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 5 +It also makes consequential amendments to the Income Tax Act. +Division 6 of Part 4 amends the Bretton Woods and Related +Agreements Act to increase the maximum financial assistance +that may be provided in respect of foreign states. +Division 7 of Part 4 amends the Bretton Woods and Related +Agreements Act to increase the amount of the payment that the +Minister of Finance may provide to the International Monetary +Fund in respect of Canada’s subscriptions. It also amends the In- +ternational Development (Financial Institutions) Assistance Act +and the European Bank for Reconstruction and Development +Agreement Act to provide for new financial instruments that the +Minister of Foreign Affairs or the Minister of Finance, as the case +may be, may use to provide financial assistance to the institu- +tions referred to in those Acts. +Division 8 of Part 4 amends the International Financial Assis- +tance Act to, among other things, provide that foreign exchange +losses in relation to programs referred to in that Act must be +charged to the Consolidated Revenue Fund and provide for the +making of payments to Development Finance Institute Canada +(DFIC) Inc. in relation to programs referred to in that Act out of +the Consolidated Revenue Fund. +Division 9 of Part 4 amends the Export Development Act to lower +the limit for total liabilities and obligations referred to in subsec- +tion 24(1) of that Act from $115 billion to $100 billion. +Division 10 of Part 4 amends the Financial Administration Act to +broaden the application of subsection 85(2) of that Act to other +Crown corporations. +Division 11 of Part 4 amends the Financial Administration Act to +require certain banks and other financial institutions to disclose +prescribed information for federal payments accepted for de- +posit. +Division 12 of Part 4 amends the Federal-Provincial Fiscal Ar- +rangements Act to enhance the Canada Health Transfer for quali- +fying provinces and territories. +Division 13 of Part 4 amends the Pension Benefits Standards Act, +1985 to require that the Superintendent of Financial Institutions +publish certain information relating to pension plan investments. +It also amends the Pooled Registered Pension Plans Act to re- +quire that plan administrators provide specified information by +written notice to certain persons when they become members of +a pooled registered pension plan. +Division 14 of Part 4 amends the Canada Pension Plan to, among +other things, +(a) provide for a death benefit of $5,000 in cases where no +other Canada Pension Plan benefit, with the exception of the +orphan’s benefit, has been paid in respect of the deceased +contributor’s contributions; +(b) create a new child’s benefit for dependent children aged +18 to 24 who are in part-time attendance at school; +(c) maintain eligibility for the disabled contributor’s child’s +benefit if the disabled contributor reaches the age of 65; +(d) allow for the deeming of an application for a disabled +contributor’s child’s benefit on behalf of a child to have been +made at an earlier date under the Canada Pension Plan’s in- +capacity provisions; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 6 +(e) preclude entitlement to a survivor’s pension if an individ- +ual has received a division of unadjusted pensionable earn- +ings in respect of their deceased separated spouse; and +(f) clarify the determination of the payee of the disabled con- +tributor’s child’s benefit. +It also makes a consequential amendment to the Canada Pen- +sion Plan Regulations. +Division 15 of Part 4 amends the Public Sector Pension Invest- +ment Board Act to provide for the payment of certain amounts +into the Consolidated Revenue Fund by the Public Sector Pen- +sion Investment Board. +Division 16 of Part 4 enacts the Consumer-Driven Banking Act, +which establishes a consumer-driven framework for individuals +and small businesses to safely and securely share their data with +the participating entities of their choice. +It also makes related amendments to the Financial Consumer +Agency of Canada Act to establish the position of Senior Deputy +Commissioner for Consumer-Driven Banking who is responsible +for consumer-driven banking matters and to provide for, among +other things, the supervision of participating entities. +Division 17 of Part 4 amends the Bank Act to, among other +things, clarify the definitions “deposit-type instrument” and +“principal-protected note”. +Division 18 of Part 4 amends the Office of the Superintendent of +Financial Institutions Act to increase to $100,000,000 the maxi- +mum amount that expenditures made out of the Consolidated +Revenue Fund to defray the expenses arising out of the opera- +tions of the Office may exceed the Office’s total assessments and +revenues. +Division 19 of Part 4 amends the Bank of Canada Act to clarify +that the Bank of Canada may enter into repurchase, reverse re- +purchase and buy-sellback agreements. +Division 20 of Part 4 amends the Canada Business Corporations +Act to +(a) harmonize fines for a corporation guilty of an offence re- +lated to the collection or sending of information regarding in- +dividuals with significant control; and +(b) set separate fines and imprisonment terms on the basis +of a summary conviction or a conviction on indictment for a +director, officer or shareholder of a corporation guilty of an +offence related to individuals with significant control. +Division 21 of Part 4 amends Parts I to III of the Canada Labour +Code to, among other things, +(a) provide that a person who is paid remuneration by an +employer is presumed to be their employee unless the con- +trary is proved by the employer; +(b) provide that if, in any proceeding other than a prosecu- +tion, an employer alleges that a person is not their employee, +the burden of proof is on the employer; and +(c) prohibit an employer from treating an employee as if they +were not their employee. +Finally, it also includes transitional provisions. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 7 +Division 22 of Part 4 amends the Canada Labour Code to, among +other things, set out certain employer obligations relating to +policies respecting work-related communication and clarify cer- +tain employee rights and employer obligations relating to termi- +nations of employment. It also includes transitional provisions. +Division 23 of Part 4 amends the Employment Insurance Act to +extend, until October 24, 2026, the duration of the measure that +increases the maximum number of weeks for which benefits +may be paid in a benefit period to certain seasonal workers. +Division 24 of Part 4 amends section 61 of An Act for the Sub- +stantive Equality of Canada’s Official Languages in order to add +a reference to subsections 18(1.1) and (1.2) of the Use of French +in Federally Regulated Private Businesses Act in subsection 19(1) +of that Act, which An Act for the Substantive Equality of +Canada’s Official Languages enacts. +Division 25 of Part 4 authorizes a corporation that is to be incor- +porated as a wholly owned subsidiary of the Canada Develop- +ment Investment Corporation to provide loan guarantees as part +of an Indigenous loan guarantee program and authorizes the +payment out of the Consolidated Revenue Fund by the Minister +of Finance of amounts that are required in respect of those guar- +antees. +Division 26 of Part 4 authorizes the payment of up to $1.3 million +to entities or individuals involved in the government’s engage- +ment in a pilot project for the creation of a Red Dress Alert. +Division 27 of Part 4 provides that the subsidiary of VIA Rail +Canada Inc. incorporated with the corporate name VIA HFR - VIA +TGF Inc. is, as of the date of its incorporation, an agent of His +Majesty in right of Canada and may enter into contracts, agree- +ments and other arrangements with His Majesty as though it +were not such an agent. +Division 28 of Part 4 amends the Impact Assessment Act, in re- +sponse to the majority opinion of the Supreme Court of Canada +on the constitutionality of that Act, to, among other things, +(a) align the preamble and purpose provision with the prima- +ry objective of that Act, which is to prevent or mitigate signifi- +cant adverse effects within federal jurisdiction — and signifi- +cant direct or incidental adverse effects — that may be +caused by the carrying out of physical activities; +(b) replace the definition “effects within federal jurisdiction” +with “adverse effects within federal jurisdiction” and, in do- +ing so, +(i) restrict +the +definition +to +non-negligible +adverse +changes, +(ii) limit transboundary changes to those involving the +pollution of transboundary waters and the marine envi- +ronment, and +(iii) include, in respect of federal works or undertakings +and activities carried out on federal lands, non-negligible +adverse changes to the environment or to health, social +and economic conditions; +(c) ensure that the impact assessment process applies only +to those physical activities that may cause adverse effects +within federal jurisdiction or direct or incidental adverse ef- +fects; +(d) ensure that, in deciding if an impact assessment of a des- +ignated project is required, one factor that the Impact Assess- +ment Agency of Canada must take into account is whether +another means exists that would permit a jurisdiction to ad- +dress those effects; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 8 +(e) amend the final decision-making provisions to provide for +an initial determination as to whether the adverse effects +within federal jurisdiction and the direct or incidental adverse +effects are likely to be, to some extent, significant, and then, if +so, provide for a determination as to whether those effects +are justified in the public interest; and +(f) improve cooperation tools to better harmonize the impact +assessment process with the processes for assessing effects +that are followed by provincial and Indigenous jurisdictions. +Finally, it also includes transitional provisions. +Division 29 of Part 4 amends the Judges Act to increase the +number of salaries authorized for judges of superior courts other +than appeal courts. It also reduces in a corresponding manner +the number of salaries authorized for judges of provincial unified +family courts. +Division 30 of Part 4 amends the Tax Court of Canada Act to pro- +vide that, if a party to a proceeding under the general procedure +of the Tax Court of Canada is not an individual, that party must +be represented by counsel, except under special circumstances. +Division 31 of Part 4 amends the Food and Drugs Act to, among +other things, authorize the Minister of Health to +(a) establish rules for the purpose of preventing, managing +or controlling the risk of injury to health from the use of ther- +apeutic products, other than the intended use, or the risk of +adverse effects on human beings, animals or the environ- +ment from the use of a drug intended for an animal; +(b) exempt any food, therapeutic product, person or activity +from the application of certain provisions of that Act or its +regulations; and +(c) deem, on the basis of decisions of, information or docu- +ments produced by, a foreign regulatory authority, that cer- +tain requirements of that Act or its regulations are met in re- +spect of a therapeutic product or food. +Finally, it also includes a transitional provision. +Division 32 of Part 4 amends the Tobacco and Vaping Products +Act to authorize the provision of customs information to the Min- +ister responsible for that Act for the purpose of the administra- +tion and enforcement of that Act and to authorize that Minister +to disclose information to other federal ministers for certain pur- +poses. +Division 33 of Part 4 amends the Criminal Code to broaden the +criminal interest rate offence to prohibit a person from offering +to enter into an agreement or arrangement to receive interest at +a criminal rate and from advertising an offer to enter into an +agreement or arrangement that provides for the receipt of inter- +est at a criminal rate. It also repeals the provision that requires +the consent of the Attorney General prior to commencing pro- +ceedings related to the offence. +Division 34 of Part 4 contains measures that are related to mon- +ey laundering, terrorist financing and sanctions evasion and oth- +er measures. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 9 +Subdivision A of Division 34 amends the Proceeds of Crime +(Money Laundering) and Terrorist Financing Act to, among other +things, +(a) permit information sharing between reporting entities for +the purpose of detecting and deterring money laundering, +terrorist financing and sanctions evasion; +(b) authorize, subject to certain conditions, the Financial +Transactions and Reports Analysis Centre of Canada (FIN- +TRAC) to disclose certain information to provincial and terri- +torial civil forfeiture offices and to the Department of Citizen- +ship and Immigration; +(c) authorize FINTRAC to publicize additional information +pertaining to violations of that Act; and +(d) extend the application of that Act to cheque cashing busi- +nesses. +It also makes consequential amendments to the Personal Infor- +mation Protection and Electronic Documents Act and the Cross- +border Currency and Monetary Instruments Reporting Regula- +tions. +Subdivision B of Division 34 amends the Income Tax Act and the +Excise Tax Act to allow provincial or superior court judges, a +judge of a superior court of criminal jurisdiction or a judge as de- +fined in section 552 of the Criminal Code to grant on application +by a Canada Revenue Agency official the authorization to use de- +vice or investigative technique, or procedure or otherwise do +any thing provided in a warrant, for purposes of tax investiga- +tions. +Subdivision C of Division 34 amends the Criminal Code to pro- +vide for an order to keep an account open or active and for a +production order to require the production of documents or data +that are in a person’s possession or control on dates specified in +an order that fall within the 60-day period after the day on which +it is made. +Division 35 of Part 4 amends the Criminal Code to, among other +things, +(a) create new offences in respect of motor vehicle theft, in- +cluding an offence concerning the possession or the distribu- +tion of an electronic device suitable for committing theft of a +motor vehicle, and in respect of criminal organizations; and +(b) add, as an aggravating factor, evidence that an offender +involved a person under the age of 18 years in the commis- +sion of an offence. +It also makes consequential amendments to other Acts. +Division 36 of Part 4 amends the Radiocommunication Act to, +among other things, prohibit the manufacture, import, distribu- +tion, lease, offer for sale, sale or possession of certain devices +specified by the Minister of Industry. It also amends that Act to +establish as an offence or a violation the contravention of that +prohibition. +Division 37 of Part 4 amends the Telecommunications Act to, +among other things, require telecommunications service +providers to provide their subscribers with a self-service mecha- +nism that allows them to cancel their contract for telecommuni- +cations services or modify their telecommunications service plan +and to inform those subscribers before the expiry of their fixed- +term contract, as well as in other specified circumstances, of oth- +er service plans that those providers offer. It also amends that +Act to prohibit the charging of certain fees. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 10 +Division 38 of Part 4 amends the Corrections and Conditional Re- +lease Act to, among other things, +(a) provide that the Correctional Service of Canada is respon- +sible for implementing any arrangement — approved by the +Minister of Public Safety and Emergency Preparedness — en- +tered into by the Commissioner of Corrections and the +Canada Border Services Agency with respect to the support +that the Service may provide to the Agency to assist in the +exercise of certain powers or the performance of certain du- +ties and functions; +(b) control the access of the inmates of a penitentiary to a +designated immigrant station adjacent to the penitentiary and +the access of the immigration detainees of a designated im- +migrant station to a penitentiary adjacent to the station; and +(c) provide that, in exigent circumstances, staff members of +the Service may provide additional support to detention en- +forcement officers of the Agency to assist them in the exer- +cise of certain powers or the performance of certain duties +and functions. +It also amends the Immigration and Refugee Protection Act to +define the term “immigrant station”, to provide that an area of a +penitentiary may be an immigrant station only if it is designated +under the Corrections and Conditional Release Act and to set out +the circumstances under which a person detained under that Act +may be detained in a designated immigrant station. +Finally, it provides for the repeal of those amendments on a +specified date and includes a transitional provision. +Division 39 of Part 4 contains measures related to public debt +and the borrowing of money. +Subdivision A of Division 39 amends the Financial Administra- +tion Act to clarify that certain regulations and directions do not +apply to contracts related to the borrowing of money entered in- +to by the Minister of Finance. +Subdivision B of Division 39 amends the Borrowing Authority +Act to increase the maximum amount of certain borrowings. +Division 40 of Part 4 amends the Trust and Loan Companies Act, +the Bank Act and the Insurance Companies Act to require certain +financial institutions to make available information respecting di- +versity among directors and members of senior management. +Division 41 of Part 4 amends the Trust and Loan Companies Act, +the Bank Act and the Insurance Companies Act to extend the pe- +riod during which federal financial institutions governed by +those Acts may carry on business. +Division 42 of Part 4 amends the Federal Courts Act to provide +that the Federal Court has jurisdiction to hear applications for ju- +dicial review of decisions of the Social Security Tribunal on the +extension of time to make a request for review or reconsidera- +tion under the Canada Disability Benefit Act. It also amends the +Tax Court of Canada Act and the Department of Employment +and Social Development Act to, among other things, provide the +Tribunal with jurisdiction to hear appeals of decisions made un- +der the Canada Disability Benefit Act and require that matters re- +lated to income raised in those appeals be referred to the Tax +Court of Canada. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 11 +Division 43 of Part 4 amends the Controlled Drugs and Sub- +stances Act to repeal provisions related to the ministerial power +to exempt supervised consumption sites from the application of +that Act. It also amends that Act to allow for the making of regu- +lations respecting authorizations for supervised consumption +and drug checking services and includes transitional provisions. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +SUMMARY + +Page 12 + +Page 13 +TABLE OF PROVISIONS +An Act to implement certain provisions of the +budget tabled in Parliament on April 16, 2024 +Short Title +Budget Implementation Act, 2024, No. 1 +1 +PART 1 +Amendments to the Income Tax Act +and Other Legislation +2 +PART 2 +Global Minimum Tax Act +Enactment +81 +An Act respecting a global minimum +tax +Short Title +Global Minimum Tax Act +1 +PART 1 +Interpretation and Application +Interpretation +Definitions +2 +Interpretation +3 +Binding on His Majesty +4 +Location of entities +5 +Dual-located entity — tie-breaker rule +6 +Application +Currency conversion — GloBE calculations +7 +Negative amounts +8 +Scope +Definition of qualifying MNE group +9 +Definition of MNE group +10 +Definition of constituent entity +11 +Definition of ultimate parent entity +12 +Definition of excluded entity +13 +2021-2022-2023-2024 + +Page 14 +PART 2 +Global Minimum Tax +DIVISION 1 +Liability for Tax +Top-up tax liability +14 +Top-up tax payable +15 +DIVISION 2 +Computation of GloBE Income or Loss +GloBE Income or Loss +Definition of GloBE income or loss +16 +SUBDIVISION A +Determination of Financial Accounting +Income +Definition of financial accounting income +17 +SUBDIVISION B +Adjustments in Computing GloBE Income or +Loss +Net tax expense +18 +SUBDIVISION C +International Shipping Net Income or Loss +Exclusion +Exclusion of international shipping net income or loss +19 +SUBDIVISION D +Ultimate Parent Entities Subject to Tax +Transparency or Deductible Dividend +Regimes +GloBE income — flow-through ultimate parent entity +20 +GloBE income — deductible dividend regime +21 +DIVISION 3 +Computation of Adjusted Covered Taxes +SUBDIVISION A +Adjusted Covered Taxes +Definition of adjusted covered taxes +22 +Definition of covered taxes +23 +SUBDIVISION B +Allocation of Covered Taxes +Allocation of covered taxes to a permanent establish- +ment +24 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 15 +SUBDIVISION C +Total Deferred Tax Adjustment Amount +Definition of total deferred tax adjustment amount +25 +SUBDIVISION D +GloBE Loss Election +GloBE loss deferred tax asset +26 +SUBDIVISION E +Post-Filing Adjustments and Tax Rate +Changes +Adjustments to covered taxes for a prior year +27 +SUBDIVISION F +Qualified Flow-Through Tax Benefits +Definitions +28 +DIVISION 4 +Computation of Effective Tax Rate and Top-up +Amount +SUBDIVISION A +Effective Tax Rate +Definition of effective tax rate +29 +SUBDIVISION B +Top-up Amount of a Standard Constituent +Entity +Definition of top-up amount +30 +Adjustment top-up amount +31 +SUBDIVISION C +Substance-based Income Exclusion +Definition of substance-based income exclusion amount +32 +SUBDIVISION D +De Minimis Jurisdiction Exclusion +De minimis jurisdiction exclusion +33 +SUBDIVISION E +Top-up Amount of a Minority-Owned +Constituent Entity +Deeming rule — minority-owned subgroup +34 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 16 +SUBDIVISION F +Top-up Amount of a Joint Venture Entity +Joint venture top-up amount +35 +SUBDIVISION G +Top-up Amount of an Investment Entity +Definitions +36 +SUBDIVISION H +Eligible Distribution Tax Systems +Deemed distribution tax — rules +37 +DIVISION 5 +Reorganizations and Asset Transfers +Constituent entities joining and leaving MNE group +38 +Acquisitions and dispositions of assets and liabilities — +no GloBE reorganization +39 +DIVISION 6 +Multi-Parented MNE Groups +Multi-parented MNE group rules +40 +DIVISION 7 +Elections in Relation to Investment Entities +SUBDIVISION A +Tax Transparency Election +Investment entity tax transparency election +41 +SUBDIVISION B +Taxable Distribution Method Election +Definitions +42 +DIVISION 8 +Safe Harbours +SUBDIVISION A +Permanent Safe Harbours +Definitions +43 +Qualified domestic minimum top-up tax safe harbour +44 +Simplified calculations safe harbour +45 +Non-material constituent entities +46 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 17 +SUBDIVISION B +Transitional Safe Harbours +Definitions — transitional CbCR safe harbour +47 +DIVISION 9 +Transition Rules +SUBDIVISION A +Tax Attributes on Transition +Transition — deferred tax assets and liabilities +48 +SUBDIVISION B +Transitional Rates for the Substance-based +Income Exclusion +Transitional rates for the substance-based income exclu- +sion +49 +PART 3 +Domestic Minimum Top-up Tax +Interpretation +50 +Domestic minimum top-up tax +51 +Definition of domestic top-up amount +52 +Definitions — initial phase of international activity +53 +PART 4 +Anti-Avoidance +General anti-avoidance rule +54 +PART 5 +General Provisions, Administration +and Enforcement +Definitions +Definitions +55 +DIVISION 1 +Duties of Minister +Minister’s duty +56 +Staff +57 +Administration of oaths +58 +Waiving filing of documents +59 +DIVISION 2 +Returns +GIR filing obligation +60 +Part 2 return +61 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 18 +Demand for return +62 +Trustees, etc. +63 +DIVISION 3 +Payments +Payments +64 +Manner and form of payments +65 +Part 2 — assessment of another constituent entity +66 +Definition of transaction +67 +Payment in Canadian dollars +68 +Definition of electronic payment +69 +Small amounts owing by a person +70 +DIVISION 4 +Interest +Compound interest +71 +Waiving or cancelling interest +72 +DIVISION 5 +Administrative Charge Under the Financial +Administration Act +Dishonoured instruments +73 +DIVISION 6 +Refunds +Statutory recovery rights +74 +Refund — payment in error +75 +Restriction — application to other debts +76 +Restriction — unfulfilled filing requirements +77 +Restriction — trustees +78 +Overpayment of refund or interest +79 +DIVISION 7 +Records and Information +Keeping records +80 +Requirement to provide information or records +81 +DIVISION 8 +Assessments +Assessment +82 +Notice of assessment +83 +Payment by Minister on assessment +84 +Limitation period for assessments +85 +Assessment deemed valid and binding +86 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 19 +DIVISION 9 +Objections to Assessment +Objections to assessment +87 +Extension of time by Minister +88 +DIVISION 10 +Appeal +Extension of time by Tax Court of Canada +89 +Appeal to Tax Court of Canada +90 +Extension of time to appeal +91 +Limitation on appeals +92 +Institution of appeals +93 +Disposition of appeal +94 +References to Tax Court of Canada +95 +Reference of common questions to Tax Court +96 +Payment by Minister on appeal +97 +DIVISION 11 +Penalties +Failure to file GIR +98 +Failure to file return under section 61 +99 +Failure to provide information +100 +Unreasonable appeal +101 +Definitions +102 +General penalty +103 +Payment of penalties +104 +Waiving or cancelling penalties +105 +DIVISION 12 +Offences and Punishment +Failure to file or comply +106 +Offences for false or deceptive statement +107 +Failure to pay tax +108 +Offence — confidential information +109 +General offence +110 +Defence of due diligence +111 +Compliance orders +112 +Officers of corporations, etc. +113 +Power to decrease punishment +114 +Information or complaint +115 +DIVISION 13 +Inspections +Authorized person +116 +Compliance order +117 +Search warrants +118 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 20 +Definition of foreign-based information or record +119 +Inquiry +120 +Copies +121 +Compliance +122 +DIVISION 14 +Confidentiality of Information +Definitions +123 +DIVISION 15 +Collection +Definitions +124 +Collection restrictions +125 +Security +126 +Certificates +127 +Garnishment +128 +Recovery by deduction or set-off +129 +Acquisition of debtor’s property +130 +Money seized from debtor +131 +Seizure if failure to pay +132 +Person leaving Canada +133 +Authorization to proceed without delay +134 +DIVISION 16 +Evidence and Procedure +Service +135 +Timing of receipt +136 +Proof of sending or service by mail +137 +PART 6 +Regulations +Regulations +138 +Positive or negative amount — regulations +139 +Incorporation by reference — limitation removed +140 +Certificates not statutory instruments +141 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 21 +PART 3 +Amendments to the Excise Tax Act, +the Excise Act, the Excise Act, 2001, +the Underused Housing Tax Act, the +Greenhouse Gas Pollution Pricing Act +and Other Related Texts +DIVISION 1 +Excise Tax Act (GST/HST) +112 +DIVISION 2 +Excise Act, Excise Act, 2001 and Other Related +Texts (Alcohol, Tobacco and Vaping Products) +113 +DIVISION 3 +Underused Housing Tax Act and Underused +Housing Tax Regulations +136 +DIVISION 4 +Greenhouse Gas Pollution Pricing Act (Part 1) +147 +PART 4 +Various Measures +DIVISION 1 +Budget Implementation Act, 2022, No. 1 +(Extension of Prohibition on Purchase of +Residential Property by Non-Canadians) +149 +DIVISION 2 +Canada Mortgage Bonds Program +150 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 22 +DIVISION 3 +National School Food Program +154 +DIVISION 4 +Student Loan Forgiveness +155 +DIVISION 5 +Canada Education Savings Act +162 +DIVISION 6 +Bretton Woods and Related Agreements Act +172 +DIVISION 7 +Measures Relating to Modernizing International +Financial Institutions +173 +DIVISION 8 +International Financial Assistance Act +176 +DIVISION 9 +Export Development Act +178 +DIVISION 10 +Financial Administration Act (Exemption Related +to Certain Crown Corporations) +179 +DIVISION 11 +Financial Administration Act (Information +Disclosure Requirements) +180 +DIVISION 12 +Federal-Provincial Fiscal Arrangements Act +182 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 23 +DIVISION 13 +Private Sector Pension Plans +184 +DIVISION 14 +Canada Pension Plan +187 +DIVISION 15 +Public Sector Pension Investment Board Act +197 +DIVISION 16 +Consumer-Driven Banking Framework +Consumer-Driven Banking Act +198 +An Act to establish a consumer- +driven banking framework +Short Title +Consumer-Driven Banking Act +1 +Interpretation +Definitions +2 +Purpose +Purpose +3 +Application +Data +4 +Limit — editing data +5 +Restriction +6 +Registry +Participating entities +7 +Technical Standards +Designation of body +8 +Review +9 +Revocation +10 +Statutory Instruments Act +11 +Annual report +12 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 24 +Change that has significant impact +13 +Prohibitions +Claiming to be participating entity +14 +False or misleading information +15 +Offences and Punishment +Offence and punishment +16 +Order to comply +17 +Party to offence +18 +Limitation period +19 +Regulations +Regulations +20 +Coming into Force +Order in council +21 +DIVISION 17 +Bank Act +228 +DIVISION 18 +Office of the Superintendent of Financial +Institutions Act +230 +DIVISION 19 +Bank of Canada Act +231 +DIVISION 20 +Canada Business Corporations Act +232 +DIVISION 21 +Canada Labour Code (Improving Access to +Protections for Employees) +235 +DIVISION 22 +Canada Labour Code (Policy on Disconnecting +and Other Measures) +245 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 25 +DIVISION 23 +Employment Insurance Act +259 +DIVISION 24 +An Act for the Substantive Equality of Canada’s +Official Languages +260 +DIVISION 25 +Indigenous Loan Guarantee Program +261 +DIVISION 26 +Red Dress Alert +264 +DIVISION 27 +Subsidiary of VIA Rail Canada Inc. +265 +DIVISION 28 +Impact Assessment Act +269 +DIVISION 29 +Judges Act +320 +DIVISION 30 +Tax Court of Canada Act +321 +DIVISION 31 +Food and Drugs Act +322 +DIVISION 32 +Tobacco and Vaping Products Act +334 +DIVISION 33 +Criminal Code (Criminal Interest Rate) +336 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 26 +DIVISION 34 +Money Laundering, Terrorist Financing, +Sanctions Evasion and Other Measures +340 +DIVISION 35 +Criminal Code (Motor Vehicle Theft) +368 +DIVISION 36 +Radiocommunication Act +380 +DIVISION 37 +Telecommunications Act +383 +DIVISION 38 +Immigrant Stations +385 +DIVISION 39 +Measures Related to Public Debt and the +Borrowing of Money +394 +DIVISION 40 +Legislation Related to Financial Institutions +(Diversity Disclosure) +397 +DIVISION 41 +Legislation Related to Financial Institutions +(Sunset Provisions) +403 +DIVISION 42 +Measures Related to the Canada Disability +Benefit +408 +DIVISION 43 +Controlled Drugs and Substances Act +413 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +TABLE OF PROVISIONS + +Page 27 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 17 +An Act to implement certain provisions of the budget +tabled in Parliament on April 16, 2024 +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Budget Implementation +Act, 2024, No. 1. +PART 1 +Amendments to the Income Tax +Act and Other Legislation +R.S., c. 1 (5th Supp.) +Income Tax Act +2 (1) The description of B in subsection 6(2) of +the French version of the Income Tax Act is re- +placed by the following: +B +le produit obtenu en multipliant 1 667 par le quotient +obtenu en divisant le nombre total de jours ci-dessus +par 30, si le quotient ainsi obtenu n’est pas un +nombre entier et qu’il est supérieur à un, en l’arron- +dissant au nombre entier le plus proche ou, si ce quo- +tient est équidistant de deux nombres entiers consé- +cutifs, en l’arrondissant au plus petit de ces deux +nombres; +(2) The description of D in subsection 6(2) of the +French version of the Act is replaced by the fol- +lowing: +2021-2022-2023-2024 + +Page 28 +D +le nombre obtenu en divisant par 30 le nombre total +de jours ci-dessus où l’employeur est propriétaire de +l’automobile, si le quotient ainsi obtenu n’est pas un +nombre entier et qu’il est supérieur à un, en l’arron- +dissant au nombre entier le plus proche ou, si ce quo- +tient est équidistant de deux nombres entiers consé- +cutifs, en l’arrondissant au plus petit de ces deux +nombres; +3 (1) Subsection 7(1.11) of the Act is replaced by +the following: +Non-arm’s length relationship with trusts +(1.11) For the purposes of this section, a mutual fund +trust is deemed not to deal at arm’s length with a corpo- +ration only if +(a) the trust controls the corporation; or +(b) the corporation holds securities that give the cor- +poration not less than 50% of the votes that could be +cast at a meeting of the unitholders of the trust. +(2) The portion of subsection 7(1.31) of the Act be- +fore paragraph (a) is replaced by the following: +Disposition of newly acquired security +(1.31) Where a taxpayer acquires at a particular time a +particular security under an agreement referred to in +subsection (1) — or acquires the particular security as +consideration for the disposition of rights under the +agreement — and, on a day that is no later than 30 days +after the day that includes the particular time, the tax- +payer disposes of a security that is identical to the partic- +ular security, the particular security is deemed to be the +security that is so disposed of if +(3) Subsection (1) applies to rights exercised or +disposed of after 2004 under agreements to sell or +issue securities made after 2002. +(4) Subsection (2) is deemed to have come into +force on January 1, 2023. +4 (1) Subparagraph 8(1)(f)(vi) of the French ver- +sion of the Act is replaced by the following: +(vi) des dépenses qui ne seraient pas, en vertu de +l’alinéa 18(1)l), déductibles dans le calcul du revenu +du contribuable pour l’année, si son emploi consis- +tait en une entreprise exploitée par lui; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 2-4 + +Page 29 +(2) The portion of paragraph 8(1)(g) of the +French version of the Act after subparagraph (ii) +is replaced by the following: +les sommes qu’il a ainsi déboursées au cours de l’an- +née, dans la mesure où il n’a pas été remboursé et n’a +pas le droit d’être remboursé à cet égard; +(3) The portion of paragraph 8(1)(i) of the French +version of the Act before subparagraph (i) is re- +placed by the following: +Cotisations et autres dépenses liées à l’exercice de +fonctions +i) dans la mesure où il n’a pas été remboursé et n’a +pas le droit d’être remboursé à cet égard, les sommes +payées par le contribuable au cours de l’année, ou les +sommes payées pour son compte au cours de l’année +si elles sont à inclure dans son revenu pour l’année, au +titre : +5 (1) Paragraph 12(1)(t) of the Act is replaced by +the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6) or 127.48(3) in respect of a property acquired or an +expenditure made in a preceding taxation year in com- +puting the taxpayer’s tax payable for a preceding taxa- +tion year to the extent that it was not included in com- +puting the taxpayer’s income for a preceding taxation +year under this paragraph or is not included in an +amount determined under paragraph 13(7.1)(e) or +37(1)(e), subparagraph 53(2)(c)(vi) or (viii.1) or (h)(ii) +or for I in the definition undepreciated capital cost +in subsection 13(21) or L in the definition cumulative +Canadian exploration expense in subsection 66.1(6); +(2) Paragraph 12(1)(t) of the Act, as enacted by +subsection (1), is replaced by the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6), 127.48(3) or 127.49(6) in respect of a property ac- +quired or an expenditure made in a preceding taxation +year in computing the taxpayer’s tax payable for a pre- +ceding taxation year to the extent that it was not in- +cluded in computing the taxpayer’s income for a pre- +ceding taxation year under this paragraph or is not in- +cluded in an amount determined under paragraph +13(7.1)(e) or 37(1)(e), subparagraph 53(2)(c)(vi), +(viii.1) or (viii.2) or (h)(ii) or for I in the definition +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 4-5 + +Page 30 +undepreciated capital cost in subsection 13(21) or L +in the definition cumulative Canadian exploration +expense in subsection 66.1(6); +(3) Paragraph 12(1)(x) of the Act is amended by +striking out “and” at the end of subparagraph +(vii), by adding “and” at the end of subparagraph +(viii) and by adding the following after subpara- +graph (viii): +(ix) was not received by the taxpayer as an exclud- +ed loan; +(4) Subsection 12(11) of the Act is amended by +adding the following in alphabetical order: +excluded loan means a loan, other than a forgivable +loan, evidenced in writing +(a) that is from a payer that is +(i) a government, municipality or other public au- +thority in Canada, or +(ii) a person resident in Canada or Canadian part- +nership, if it is reasonable to conclude that the pay- +er would not have made the loan but for the direct +or indirect receipt by the payer of amounts from a +government, municipality or other public authority +in Canada; +(b) for which, at the time the loan was made, bona +fide arrangements were made for repayment of the +loan within a reasonable time; and +(c) the funds from which were used for the purpose of +earning income from a business or property. (prêt ex- +clu) +(5) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(6) Subsection (2) is deemed to have come into +force on January 1, 2024. +(7) Subsections (3) and (4) are deemed to have +come into force on January 1, 2020, and apply to +loans made after December 31, 2019. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +5 + +Page 31 +6 (1) Section 13 of the Act is amended by adding +the following after subsection (4): +COVID — time not counted +(4.01) For the purposes of subparagraph (4)(c)(ii), the +period beginning on March 15, 2020 and ending on +March 12, 2022 is not to be counted. +(2) The portion of subsection 13(7.1) of the Act be- +fore paragraph (a) is replaced by the following: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6) or 127.48(3) in respect of a depre- +ciable property or received or is entitled to receive assis- +tance from a government, municipality or other public +authority in respect of, or for the acquisition of, deprecia- +ble property, whether as a grant, subsidy, forgivable loan, +deduction from tax, investment allowance or as any other +form of assistance other than +(3) The portion of subsection 13(7.1) of the Act be- +fore paragraph (a), as enacted by subsection (2), +is replaced by the following: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6), 127.48(3) or 127.49(6) in respect +of a depreciable property or received or is entitled to re- +ceive assistance from a government, municipality or oth- +er public authority in respect of, or for the acquisition of, +depreciable property, whether as a grant, subsidy, forgiv- +able loan, deduction from tax, investment allowance or +as any other form of assistance other than +(4) Subsection 13(7.1) of the Act is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (b.1) and by +adding the following after paragraph (b.1): +(b.2) an amount received as an excluded loan as de- +fined in subsection 12(11), +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +6 + +Page 32 +(5) Paragraph 13(7.1)(e) of the Act is replaced by +the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6) or 127.48(3) by the +taxpayer for a taxation year ending before the particu- +lar time, +(6) Paragraph 13(7.1)(e) of the Act, as enacted by +subsection (5), is replaced by the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6), 127.48(3) or +127.49(6) by the taxpayer for a taxation year ending +before the particular time, +(7) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the Act is +replaced by the following: +I +is the total of all amounts deducted under subsec- +tion 127(5) or (6) or 127.48(3), in respect of a de- +preciable property of the class of the taxpayer, in +computing the taxpayer’s tax payable for a taxa- +tion year ending before that time and subsequent +to the disposition of that property by the taxpayer, +(8) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the Act, +as enacted by subsection (7), is replaced by the +following: +I +is the total of all amounts deducted under subsec- +tion 127(5) or (6), 127.48(3) or 127.49(6), in respect +of a depreciable property of the class of the tax- +payer, in computing the taxpayer’s tax payable for +a taxation year ending before that time and subse- +quent to the disposition of that property by the +taxpayer, +(9) The portion of paragraph 13(24)(a) of the Act +before subparagraph (i) is replaced by the fol- +lowing: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1 +and 127.48, the property is deemed +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +6 + +Page 33 +(10) The portion of paragraph 13(24)(a) of the Act +before subparagraph (i), as enacted by subsec- +tion (9), is replaced by the following: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1, +127.48 and 127.49, the property is deemed +(11) Subsection (1) is deemed to have come into +force on March 12, 2020. +(12) Subsections (2), (5), (7) and (9) are deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(13) Subsection (4) is deemed to have come into +force on January 1, 2020, and applies to loans +made after December 31, 2019. +(14) Subsections (3), (6), (8) and (10) are deemed +to have come into force on January 1, 2024. +7 Clause 39(1)(c)(iv)(C) of the Act is replaced by +the following: +(C) a corporation referred to in section 6 of the +Winding-up and Restructuring Act that was in- +solvent (within the meaning of that Act) and was +a small business corporation at the time a wind- +ing-up order under that Act was made in respect +of the corporation, +8 (1) Section 44 of the Act is amended by adding +the following after subsection (1): +COVID — time not counted +(1.01) For the purposes of paragraphs (1)(c) and (d), the +period beginning on March 15, 2020 and ending on +March 12, 2022 is not to be counted. +(2) Subsection (1) is deemed to have come into +force on March 12, 2020. +9 Subparagraph 50(1)(b)(ii) of the Act is replaced +by the following: +(ii) the corporation is a corporation referred to in +section 6 of the Winding-up and Restructuring Act +that is insolvent (within the meaning of that Act) +and in respect of which a winding-up order under +that Act has been made in the year, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 6-9 + +Page 34 +10 (1) Subparagraph 53(1)(e)(xiii) of the Act is +replaced by the following: +(xiii) any amount required by subsection 127(30) or +section 127.48 to be added to the taxpayer’s tax oth- +erwise payable under this Part for a taxation year +that ended before that time in respect of the inter- +est in the partnership; +(2) Subparagraph 53(1)(e)(xiii) of the Act, as en- +acted by subsection (1), is replaced by the follow- +ing: +(xiii) any amount required by subsection 127(30), +section 127.48 or subsection 127.49(17) to be added +to the taxpayer’s tax otherwise payable under this +Part for a taxation year that ended before that time +in respect of the interest in the partnership; +(3) Paragraph 53(2)(c) of the Act is amended by +adding the following after subparagraph (viii): +(viii.1) an amount equal to that portion of all +amounts deemed deducted under subsection +127.48(3) in computing the tax otherwise payable by +the taxpayer under this Part for the taxpayer’s taxa- +tion years ending before that time that may reason- +ably be attributed to amounts added in computing +the clean hydrogen tax credit (as defined in sub- +section 127.48(1)) of the taxpayer under subsection +127.48(12), +(4) Paragraph 53(2)(c) of the Act, as modified by +subsection (3), is amended by adding the follow- +ing after subparagraph (viii.1): +(viii.2) an amount equal to that portion of all +amounts deemed deducted under subsection +127.49(6) in computing the tax otherwise payable by +the taxpayer under this Part for the taxpayer’s taxa- +tion years ending before that time that may reason- +ably be attributed to amounts added in computing +the CTM investment tax credit (as defined in sub- +section 127.49(1)) of the taxpayer under subsection +127.49(8), +(5) Subsections (1) and (3) are deemed to have +come into force immediately after the expiration +of March 27, 2023. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +10 + +Page 35 +(6) Subsections (2) and (4) are deemed to have +come into force on January 1, 2024. +11 (1) Paragraph (b) of the description of B of +the definition exemption threshold in section 54 of +the English version of the Act is replaced by the +following: +(b) the exemption threshold of the taxpayer in respect +of the flow-through share class of property immediate- +ly before that earlier time; +(2) The portion of paragraph (b) of the definition +fresh-start date in section 54 of the English version +of the Act before subparagraph (i) is replaced by +the following: +(b) in the case of any other property that is included +in the flow-through share class of property, the day +that is the later of +12 Subparagraph 56(1)(a)(iv) of the Act is re- +placed by the following: +(iv) a benefit under Part I, VII.1, VIII or VIII.1 of +the Employment Insurance Act, +13 (1) Subparagraph +60(j)(iv) +of +the +Act +is +amended by striking out “or” at the end of clause +(A), by adding “or” at the end of clause (B) and by +adding the following after clause (B): +(C) to or under a registered retirement income +fund under which the taxpayer is the annuitant, +as defined in subsection 146.3(1), other than the +portion thereof designated for a taxation year for +the purposes of paragraph (l), +(2) The portion of paragraph 60(n) of the Act be- +fore subparagraph (i) is replaced by the follow- +ing: +Repayment of pension or benefits +(n) any amount paid by the taxpayer in the year as a +repayment (otherwise than because of Part VII of the +Employment Insurance Act or section 8 of the Canada +Recovery Benefits Act) of any of the following +amounts to the extent that the amount was included in +computing the taxpayer’s income, and not deducted in +computing the taxpayer’s taxable income, for the year +or for a preceding taxation year, namely, +(3) Section 60 of the Act is amended by adding the +following after paragraph (n.1): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 10-13 + +Page 36 +Amounts repaid in subsequent years +(n.2) any amount paid by the taxpayer in a year (in +this paragraph referred to as the “subsequent year”) +that is after the year as a repayment of an amount that +was included in computing the taxpayer’s income for +the year under any of subparagraphs 56(1)(a)(i), (ii), +(iv), (vi) or (vii) or paragraph 56(1)(r), to the extent +that the amount paid +(i) exceeds the taxpayer’s taxable income for the +subsequent year (determined without reference to +paragraphs (n), (n.1) and (v.1)), and +(ii) is not deducted in computing the taxpayer’s +taxable income for any other taxation year; +(4) Paragraph 60(r) of the Act is repealed. +(5) Paragraph 60(v.1) of the Act is replaced by the +following: +EI benefit repayment +(v.1) any benefit repayment payable by the taxpayer +under Part VII of the Employment Insurance Act on +or before April 30 of the following year, to the extent +that the amount was not deductible in computing the +taxpayer’s income for any preceding taxation year; +(6) Subsection (1) is deemed to have come into +force on August 4, 2023. +(7) Subsection (3) applies to the 2019 and subse- +quent taxation years. +14 (1) Paragraph 66(12.73)(e) of the Act is re- +placed by the following: +(e) if a corporation fails to file the statement within +the time required or fails in the statement filed to ap- +ply the excess fully to reduce one or more purported +renunciations, the Minister may at any time reduce +the total amount purported to be renounced by the +corporation to one or more persons by the amount of +the unapplied excess in which case, except for the pur- +pose of Part XII.6, the amount purported to have been +so renounced to a person is deemed, after that time, +always to have been reduced by the portion of the un- +applied excess allocated by the Minister in respect of +that person. +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +15 (1) Subclause 66.8(1)(a)(ii)(B)(I) of the Act is +replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 13-15 + +Page 37 +(I) the total of all amounts required by sub- +sections 127(8) and 127.48(12) in respect of +the partnership to be added in computing the +investment tax credit or the clean hydrogen +tax credit (as defined in subsection 127.48(1)) +of the taxpayer in respect of the fiscal period, +and +(2) Subclause 66.8(1)(a)(ii)(B)(I) of the Act, as en- +acted by subsection (1), is replaced by the follow- +ing: +(I) the total of all amounts required by sub- +sections 127(8), 127.48(12) and 127.49(8) in re- +spect of the partnership to be added in com- +puting the investment tax credit, the clean +hydrogen tax credit (as defined in subsec- +tion 127.48(1)) or the CTM investment tax +credit (as defined in subsection 127.49(1)) of +the taxpayer in respect of the fiscal period, +and +(3) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(4) Subsection (2) is deemed to have come into +force on January 1, 2024. +16 (1) The Act is amended by adding the follow- +ing after section 67.6: +Definitions +67.7 (1) The following definitions apply in this section. +non-compliant amount, for a taxation year, means the +amount determined by the formula +A × B ÷ C +where +A +is the total of all amounts that would, if subsection +(2) did not apply, be deductible in computing income +in the taxation year in respect of the use of a residen- +tial property as a short-term rental in the taxation +year; +B +is the number of days in the taxation year that the +residential property was a non-compliant short-term +rental; and +C +is the number of days in the taxation year that the +residential property was a short-term rental. (mon- +tant non conforme) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 15-16 + +Page 38 +non-compliant short-term rental means, at any time, a +short-term rental that is located in a province or munici- +pality that, at that time, +(a) does not permit the operation of the short-term +rental at the location of the short-term rental; or +(b) requires registration, a licence or a permit to oper- +ate the short-term rental, and the short-term rental +does not comply with all applicable registration, li- +censing and permit requirements. (location à court +terme non conforme) +residential property means all or any part of a house, +apartment, condominium unit, cottage, mobile home, +trailer, houseboat or other property, located in Canada, +the use of which is permitted for residential purposes un- +der applicable law. (bien résidentiel) +short-term rental means a residential property that is +rented or offered for rent for a period of less than 90 con- +secutive days. (location à court terme) +Non-deductibility of expenses — short-term rental +(2) Notwithstanding any other provision of this Act, no +amount is deductible in computing income in respect of a +short-term rental for a taxation year, to the extent the +amount is a non-compliant amount for the taxation year. +Deemed compliance +(3) For the purposes of subsection (1), a short-term +rental of a person or partnership is deemed not to be a +non-compliant short-term rental for the 2024 taxation +year of the person or partnership if +(a) the short-term rental is located in a province or +municipality that requires registration, a licence or a +permit to operate as a short-term rental; and +(b) the short-term rental complies with all applicable +registration, licensing and permit requirements by De- +cember 31, 2024. +Reassessments +(4) Notwithstanding subsections 152(4) to (5), the Minis- +ter may make any assessments, reassessments and addi- +tional assessments of tax, interest and penalties and any +determinations and redeterminations that are necessary +to give effect to subsection (2) for any taxation year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +16 + +Page 39 +(2) Subsection (1) applies to outlays made and ex- +penses incurred after 2023. +17 (1) Subsection 81(1) of the Act is amended by +adding the following after paragraph (c): +Ship of resident corporations +(c.1) the income for the year of a corporation resident +in Canada (if this Act were read without reference to +subsection 250(4)) earned from international shipping, +if that corporation satisfies the conditions set out in +paragraphs 250(6)(a) and (b); +(2) The portion of subparagraph 81(1)(g.3)(i) of +the Act before clause (A) is replaced by the fol- +lowing: +(i) the taxpayer is a trust established under +(3) Subparagraph 81(1)(g.3)(i) of the Act is +amended by striking out “or” at the end of clause +(D), by replacing “and” at the end of clause (E) +with “or” and by adding the following after +clause (E): +(F) the Settlement Agreement entered into by +His Majesty in right of Canada, dated effective as +of April 19, 2023, in respect of the class actions +relating to the First Nations Child and Family +Services, Jordan’s Principle and Trout Class, and +(4) Subsection (1) applies to taxation years that +begin on or after December 31, 2023. +(5) Subsections (2) and (3) are deemed to have +come into force on January 1, 2024. +18 (1) Subsection 87(2) of the Act is amended by +adding the following after paragraph (qq): +Continuation of corporation +(qq.1) for the purposes of section 127.48, the new cor- +poration is deemed to be the same corporation as, and +a continuation of, each predecessor corporation; +(2) Paragraph 87(2)(qq.1) of the Act, as enacted +by subsection (1), is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 16-18 + +Page 40 +Continuation of corporation +(qq.1) for the purposes of sections 127.48 and 127.49, +the new corporation is deemed to be the same corpo- +ration as, and a continuation of, each predecessor cor- +poration; +(3) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(4) Subsection (2) is deemed to have come into +force on January 1, 2024. +19 (1) Subsection 88(1) of the Act is amended by +adding the following after paragraph (e.3): +(e.31) for the purposes of section 127.48, at the end of +any particular taxation year ending after the sub- +sidiary was wound up, the parent is deemed to be the +same corporation as, and a continuation of, the sub- +sidiary; +(2) Paragraph 88(1)(e.31) of the Act, as enacted by +subsection (1), is replaced by the following: +(e.31) for the purposes of sections 127.48 and 127.49, +at the end of any particular taxation year ending after +the subsidiary was wound up, the parent is deemed to +be the same corporation as, and a continuation of, the +subsidiary; +(3) Paragraph 88(2)(c) of the Act is replaced by +the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +“(t) the amount deducted under subsection 127(5) or +(6) or 127.48(3) in computing the taxpayer’s tax +payable for the year or a preceding taxation year to the +extent that it was not included under this paragraph in +computing the taxpayer’s income for a preceding taxa- +tion year or is not included in an amount determined +under paragraph 13(7.1)(e) or 37(1)(e) or subpara- +graph 53(2)(c)(vi) or (viii.1) or (h)(ii) or the amount +determined for I in the definition undepreciated cap- +ital cost in subsection 13(21) or L in the definition cu- +mulative Canadian exploration expense in subsec- +tion 66.1(6);”. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 18-19 + +Page 41 +(4) Paragraph 88(2)(c) of the Act, as enacted by +subsection (3), is replaced by the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +“(t) the amount deducted under subsection 127(5) or +(6), 127.48(3) or 127.49(6) in computing the taxpayer’s +tax payable for the year or a preceding taxation year to +the extent that it was not included under this para- +graph in computing the taxpayer’s income for a pre- +ceding taxation year or is not included in an amount +determined under paragraph 13(7.1)(e) or 37(1)(e) or +subparagraph 53(2)(c)(vi), (viii.1) or (viii.2) or (h)(ii) +or the amount determined for I in the definition unde- +preciated capital cost in subsection 13(21) or L in the +definition cumulative Canadian exploration ex- +pense in subsection 66.1(6);”. +(5) Subsections (1) and (3) are deemed to have +come into force immediately after the expiration +of March 27, 2023. +(6) Subsections (2) and (4) are deemed to have +come into force on January 1, 2024. +20 Section 89 of the Act is amended by adding the +following after subsection (14.1): +Late designation — transitional ERDTOH +(14.2) If, as a consequence of the application of subpara- +graph (a)(iii) of the definition eligible refundable divi- +dend tax on hand in subsection 129(4), in the opinion of +the Minister, the circumstances are such that it would be +just and equitable to permit a designation under subsec- +tion (14) to be made before the day that is six years after +the day on which the designation was required to be +made, the designation is deemed to have been made at +the time the designation was required to be made. +21 (1) The portion of clause 95(2)(a)(ii)(D) of the +Act before subclause (III) is replaced by the fol- +lowing: +(D) by another foreign affiliate (referred to in +this clause as the “second affiliate”) of the tax- +payer — in respect of which the taxpayer has a +qualifying interest throughout the year — to the +extent that the amounts are paid or payable by +the second affiliate, in respect of any particular +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 19-21 + +Page 42 +period in the year, under a legal obligation to pay +interest in respect of +(I) borrowed money used for the purpose of +earning income from property, or +(II) an amount payable for property acquired +for the purpose of gaining or producing in- +come from property +where +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +22 (1) Subparagraph 96(2.1)(b)(ii) of the Act is re- +placed by the following: +(ii) the amount required by subsection 127(8) or +127.48(12) in respect of the partnership to be added +in computing the investment tax credit or the clean +hydrogen tax credit (as defined in subsection +127.48(1)) of the taxpayer for the taxation year, +(2) Subparagraph 96(2.1)(b)(ii) of the Act, as en- +acted by subsection (1), is replaced by the follow- +ing: +(ii) the amount required by subsection 127(8), +127.48(12) or 127.49(8) in respect of the partnership +to be added in computing the investment tax credit, +the clean hydrogen tax credit (as defined in sub- +section 127.48(1)) or the CTM investment tax +credit (as defined in subsection 127.49(1)) of the +taxpayer for the taxation year, +(3) The portion of subsection 96(2.2) of the Act be- +fore paragraph (a) is replaced by the following: +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.48 and 127.491, the at-risk amount of a taxpayer, +in respect of a partnership of which the taxpayer is a lim- +ited partner, at any particular time is the amount, if any, +by which the total of +(4) The portion of subsection 96(2.2) of the Act be- +fore paragraph (a), as enacted by subsection (3), +is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 21-22 + +Page 43 +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.48, 127.49 and 127.491, the at-risk amount of a +taxpayer, in respect of a partnership of which the taxpay- +er is a limited partner, at any particular time is the +amount, if any, by which the total of +(5) The portion of subsection 96(2.4) of the Act be- +fore paragraph (a) is replaced by the following: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.48 and 127.491, a taxpayer who is a member of a +partnership at a particular time is a limited partner of the +partnership at that time if the member’s partnership in- +terest is not an exempt interest (within the meaning as- +signed by subsection (2.5)) at that time and if, at that +time or within three years after that time, +(6) The portion of subsection 96(2.4) of the Act be- +fore paragraph (a), as enacted by subsection (5), +is replaced by the following: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.48, 127.49 and 127.491, a taxpayer who is a mem- +ber of a partnership at a particular time is a limited part- +ner of the partnership at that time if the member’s part- +nership interest is not an exempt interest (within the +meaning assigned by subsection (2.5)) at that time and if, +at that time or within three years after that time, +(7) Subsections (1), (3) and (5) are deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(8) Subsections (2), (4) and (6) are deemed to +have come into force on January 1, 2024. +23 (1) Section 108 of the Act is amended by +adding the following after subsection (2): +Interest rate hedging agreements +(2.1) For the purposes of subparagraph (2)(b)(iv), if an +amount included in computing the income of a trust is +derived from, or from the disposition of, an agreement +that can reasonably be considered to have been made by +the trust to reduce its risk from fluctuations in interest +rates in respect of debt incurred by the trust to acquire or +refinance property described in subparagraph (2)(b)(iii), +the amount is deemed to be derived from that property. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 22-23 + +Page 44 +(2) Subsection (1) applies to taxation years that +end after 2021. +24 (1) Clause 111(1)(e)(ii)(A) of the Act is re- +placed by the following: +(A) the amount required by subsection 127(8) or +127.48(12) in respect of the partnership to be +added in computing the investment tax credit or +the clean hydrogen tax credit (as defined in +subsection 127.48(1)) of the taxpayer for the tax- +ation year, +(2) Clause 111(1)(e)(ii)(A) of the Act, as enacted +by subsection (1), is replaced by the following: +(A) the amount required by subsection 127(8), +127.48(12) or 127.49(8) in respect of the partner- +ship to be added in computing the investment +tax credit, the clean hydrogen tax credit (as de- +fined in subsection 127.48(1)) or the CTM in- +vestment tax credit (as defined in subsection +127.49(1)) of the taxpayer for the taxation year, +(3) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(4) Subsection (2) is deemed to have come into +force on January 1, 2024. +25 (1) Paragraph 116(5)(a) of the French version +of the Act is replaced by the following: +a) après enquête raisonnable, l’acheteur n’avait au- +cune raison de croire que la personne ne résidait pas +au Canada; +(2) Paragraph 116(5.01)(a) of the French version +of the Act is replaced by the following: +a) après enquête raisonnable, l’acheteur en vient à la +conclusion que la personne non-résidente est, aux +termes d’un traité fiscal que le Canada a conclu avec +un pays donné, un résident de ce pays; +(3) The portion of paragraph 116(5.3)(a) of the +French version of the Act before subparagraph +(i) is replaced by the following: +a) le contribuable, sauf si le paragraphe (5.01) s’ap- +plique à l’acquisition ou si, après enquête raisonnable, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 23-25 + +Page 45 +le contribuable n’avait pas de raison de croire que la +personne non-résidente n’était pas un résident du +Canada, est tenu de payer, au titre de l’impôt prévu +par la présente partie pour l’année pour le compte de +la personne non-résidente, 50 % de l’excédent du mon- +tant visé au sous-alinéa (i) sur le montant visé au +sous-alinéa (ii) : +26 (1) The portion of subsection 118.06(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Volunteer firefighter tax credit +(2) For the purpose of computing the tax payable under +this Part for a taxation year by an individual who per- +forms eligible volunteer firefighting services in the year, +there may be deducted the amount determined by multi- +plying $6,000 by the appropriate percentage for the taxa- +tion year if the individual +(2) Subsection (1) applies to the 2024 and subse- +quent taxation years. +27 (1) The portion of subsection 118.07(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Search and rescue volunteer tax credit +(2) For the purpose of computing the tax payable under +this Part for a taxation year by an individual who per- +forms eligible search and rescue volunteer services in the +year, there may be deducted the amount determined by +multiplying $6,000 by the appropriate percentage for the +taxation year if the individual +(2) Subsection (1) applies to the 2024 and subse- +quent taxation years. +28 (1) Paragraph 118.2(2)(v) of the Act is replaced +by the following: +(v) to a fertility clinic, or donor bank, in Canada as a +fee or other amount paid or payable, to obtain sperm, +ova or embryos to enable the conception of a child by +the individual, the individual’s spouse or common-law +partner or a surrogate mother on behalf of the individ- +ual. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +29 (1) Subparagraph 120.2(1)(b)(i) of the Act is +replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 25-29 + +Page 46 +(i) the amount that, but for this section, section 120 +and subsection 120.4(2), would be the individual’s +tax payable under this Part for the particular year if +the individual were not entitled to any deduction +under section 126 +(2) Paragraph 120.2(3)(b) of the Act is replaced by +the following: +(b) the amount that, if this Act were read without ref- +erence to section 120, would be the individual’s tax +payable under this Part for the year if the individual +were not entitled to any deduction under section 126, +and +(3) Subsections (1) and (2) apply to taxation years +that begin after December 31, 2023. +30 Paragraph (a) of the definition shared-custody +parent in section 122.6 of the English version of +the Act is replaced by the following: +(a) are not at that time cohabiting spouses or com- +mon-law partners of each other, +31 (1) Section 122.62 of the Act is amended by +adding the following after subsection (8): +Death of child — qualified dependant +(9) For the purposes of this Subdivision (other than sub- +section (4)), a person is deemed to be a qualified depen- +dant at the beginning of a month if +(a) the person died in any of the six preceding +months; +(b) the person’s date of birth was not 18 years or more +prior to the beginning of the month; and +(c) the person was a qualified dependant immediately +prior to their death. +Death of child — eligible individual +(10) For the purposes of this Subdivision (other than +subsection (4)), a person is deemed to be an eligible indi- +vidual in respect of a qualified dependant at the begin- +ning of a month if +(a) that qualified dependant is a qualified dependant +at the beginning of that month because of subsection +(9); and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 29-31 + +Page 47 +(b) the person was an eligible individual in respect of +the qualified dependant immediately before the quali- +fied dependant’s death. +Death of child +(11) For the purposes of paragraphs (a) and (b) of the +description of E in subsection 122.61(1), if a person is +deemed to be a qualified dependant at the beginning of a +month because of subsection (9), the person is deemed to +be the age at the beginning of that month that the person +would have been at the beginning of that month had the +person not died. +Death of child — disability tax credit +(12) For the purposes of paragraph (a) of the description +of N in subsection 122.61(1), if a person died on or after +July 1 of a particular taxation year and an amount could +have been deducted in respect of that person under sec- +tion 118.3 for that taxation year, an amount is deemed to +be deductible under section 118.3 in respect of that per- +son for the immediately following taxation year. +(2) Subsection (1) applies in respect of the death +of a person that occurs after 2024. +32 (1) Subsection 122.92(1) of the Act is amended +by adding the following in alphabetical order: +return of income, in respect of an eligible individual for +a taxation year, means the eligible individual’s return of +income (other than a return of income under subsection +70(2) or 104(23), paragraph 128(2)(e) or subsection +150(4)) that is required to be filed for the taxation year or +that would be required to be filed if the eligible individual +had tax payable under this Part for the taxation year. +(déclaration de revenu) +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +33 (1) The definition qualifying labour expenditure +in subsection 125.6(1) of the Act is replaced by the +following: +qualifying labour expenditure of a taxpayer for a taxa- +tion year in respect of an eligible newsroom employee, +for a taxation year +(a) that begins before 2023 and ends after 2022, means +the lesser of +(i) the amount determined by the formula +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 31-33 + +Page 48 +$85,000 × A ÷ 365 +where +A +is the lesser of 365 and the number of days in +the taxation year that are after 2022 during +which the taxpayer is a qualifying journalism +organization, and +(ii) the amount determined by the formula +A − B +where +A +is the amount determined by the formula +C × D ÷ E +where +C +is the salary or wages payable by the tax- +payer to the eligible newsroom employee in +respect of the portion of the taxation year +throughout which the taxpayer is a qualify- +ing journalism organization, +D +is the number of days in the taxation year +that are after 2022 during which the tax- +payer is a qualifying journalism organiza- +tion, and +E +is the number of days in the taxation year +during which the taxpayer is a qualifying +journalism organization, and +B +is the amount determined by the formula +F × G ÷ H +where +F +is the total of all amounts each of which is +an amount of assistance that +(A) the taxpayer has received, is entitled +to receive or can reasonably be expected +to receive, in respect of amounts de- +scribed in C, and +(B) has not been repaid before the end +of the year pursuant to a legal obligation +to do so, +G +is the number of days in the taxation year +that are after 2022 during which the tax- +payer is a qualifying journalism organiza- +tion, and +H +is the number of days in the taxation year +during which the taxpayer is a qualifying +journalism organization; and +(b) that begins after 2022, means the lesser of +(i) the amount determined by the formula +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 49 +$85,000 × A ÷ 365 +where +A +is the lesser of 365 and the number of days in +the taxation year during which the taxpayer is a +qualifying journalism organization, and +(ii) the amount determined by the formula +A − B +where +A +is the salary or wages payable by the taxpayer +to the eligible newsroom employee in respect of +the portion of the taxation year throughout +which the taxpayer is a qualifying journalism +organization, and +B +is the total of all amounts each of which is an +amount of assistance that +(A) the taxpayer has received, is entitled to +receive or can reasonably be expected to re- +ceive, in respect of amounts described in A, +and +(B) has not been repaid before the end of the +year pursuant to a legal obligation to do so. +(dépense de main-d’œuvre admissible) +(2) Subsection 125.6(1) of the Act is amended by +adding the following in alphabetical order: +low threshold qualifying labour expenditure of a tax- +payer for a taxation year that begins before 2023 and +ends after 2022, in respect of an eligible newsroom em- +ployee, means the lesser of +(a) the amount determined by the formula +$55,000 × A ÷ 365 +where +A +is the lesser of 365 and the number of days in the +taxation year that are before 2023 during which +the taxpayer is a qualifying journalism organiza- +tion, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 50 +(b) the amount determined by the formula +A − B +where +A +is the amount determined by the formula +C × D ÷ E +where +C +is the salary or wages payable by the taxpayer +to the eligible newsroom employee in respect +of the portion of the taxation year throughout +which the taxpayer is a qualifying journalism +organization, +D +is the number of days in the taxation year that +are before 2023 during which the taxpayer is a +qualifying journalism organization, and +E +is the number of days in the taxation year +during which the taxpayer is a qualifying jour- +nalism organization, and +B +is the amount determined by the formula +F × G ÷ H +where +F +is the total of all amounts each of which is an +amount of assistance that +(i) the taxpayer has received, is entitled to +receive or can reasonably be expected to +receive, in respect of amounts described in +C, and +(ii) has not been repaid before the end of +the year pursuant to a legal obligation to do +so, +G +is the number of days in the taxation year that +are before 2023 during which the taxpayer is a +qualifying journalism organization, and +H +is the number of days in the taxation year +during which the taxpayer is a qualifying jour- +nalism organization. (seuil inférieur de dé- +pense de main-d’œuvre admissible) +(3) Subsections 125.6(2) and (2.1) of the Act are re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 51 +Tax credit +(2) A taxpayer (other than a partnership) that is a quali- +fying journalism organization at any time in a taxation +year and that files a prescribed form containing pre- +scribed information with its return of income for the year +is deemed to have, on its balance-due day for the year, +paid on account of its tax payable under this Part for the +year +(a) if the year begins before 2023 and ends after 2022, +an amount determined by the formula +0.25 × A + 0.35 × B − C +where +A +is the total of all amounts each of which is a low +threshold qualifying labour expenditure of the +qualifying journalism organization for the year in +respect of an eligible newsroom employee, +B +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the year in respect of an eligi- +ble newsroom employee, and +C +is the amount received by the taxpayer from the +Aid to Publishers component of the Canada Peri- +odical Fund in the year; +(b) if the year begins after 2022 and ends before 2027, +an amount determined by the formula +0.35 × A − B +where +A +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the year in respect of an eligi- +ble newsroom employee, and +B +is the amount received by the taxpayer from the +Aid to Publishers component of the Canada Peri- +odical Fund in the year; +(c) if the year begins before 2027 and ends after 2026, +an amount determined by the formula +0.35 × A + 0.25 × B − C +where +A +is the amount determined by the formula +D × E ÷ F +where +D +is the total of all amounts each of which is a +qualifying labour expenditure of the qualify- +ing journalism organization for the year in re- +spect of an eligible newsroom employee, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 52 +E +is the number of days in the taxation year that +are before 2027 during which the taxpayer is a +qualifying journalism organization, and +F +is the number of days in the taxation year +during which the taxpayer is a qualifying jour- +nalism organization, +B +is the amount determined by the formula +G × H ÷ I +where +G +is the total of all amounts each of which is a +qualifying labour expenditure of the qualify- +ing journalism organization for the year in re- +spect of an eligible newsroom employee, +H +is the number of days in the taxation year that +are after 2026 during which the taxpayer is a +qualifying journalism organization, and +I +is the number of days in the taxation year +during which the taxpayer is a qualifying jour- +nalism organization, and +C +is the amount received by the taxpayer from the +Aid to Publishers component of the Canada Peri- +odical Fund in the year; and +(d) if the year begins after 2026, an amount deter- +mined by the formula +0.25 × A − B +where +A +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the year in respect of an eligi- +ble newsroom employee, and +B +is the amount received by the taxpayer from the +Aid to Publishers component of the Canada Peri- +odical Fund in the year. +Partnership — tax credit +(2.1) If a taxpayer (other than a partnership) is a mem- +ber of a partnership (other than a specified member of +the partnership) at the end of a fiscal period of the part- +nership that ends in a taxation year of the taxpayer, the +partnership is a qualifying journalism organization at any +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 53 +time in that fiscal period and the partnership files an in- +formation return in prescribed form containing pre- +scribed information for that fiscal period, then the tax- +payer is deemed to have, on the taxpayer’s balance-due +day for the taxation year, paid on account of the taxpay- +er’s tax payable under this Part for the taxation year +(a) if the fiscal period begins before 2023 and ends af- +ter 2022, an amount determined by the formula +(0.25 × A + 0.35 × B − C) × D ÷ E +where +A +is the total of all amounts each of which is a low +threshold qualifying labour expenditure of the +qualifying journalism organization for the fiscal +period in respect of an eligible newsroom employ- +ee, +B +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the fiscal period in respect of +an eligible newsroom employee, +C +is the amount received by the qualifying journal- +ism organization from the Aid to Publishers com- +ponent of the Canada Periodical Fund in the fiscal +period, +D +is the specified proportion of the taxpayer for the +fiscal period, and +E +is the total of all specified proportions of members +of the partnership for the fiscal period, other than +members that are partnerships or specified mem- +bers of the partnership; +(b) if the fiscal period begins after 2022 and ends be- +fore 2027, an amount determined by the formula +(0.35 × A − B) × C ÷ D +where +A +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the fiscal period in respect of +an eligible newsroom employee, +B +is the amount received by the qualifying journal- +ism organization from the Aid to Publishers com- +ponent of the Canada Periodical Fund in the fiscal +period, +C +is the specified proportion of the taxpayer for the +fiscal period, and +D +is the total of all specified proportions of members +of the partnership for the fiscal period, other than +members that are partnerships or specified mem- +bers of the partnership; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 54 +(c) if the fiscal period begins before 2027 and ends af- +ter 2026, an amount determined by the formula +(0.35 × A + 0.25 × B − C) × D ÷ E +where +A +is the amount determined by the formula +F × G ÷ H +where +F +is the total of all amounts each of which is a +qualifying labour expenditure of the qualify- +ing journalism organization for the fiscal peri- +od in respect of an eligible newsroom employ- +ee, +G +is the number of days in the fiscal period that +are before 2027 during which the partnership +is a qualifying journalism organization, and +H +is the number of days in the fiscal period dur- +ing which the partnership is a qualifying jour- +nalism organization, +B +is the amount determined by the formula +I × J ÷ K +where +I +is the total of all amounts each of which is a +qualifying labour expenditure of the qualify- +ing journalism organization for the fiscal peri- +od in respect of an eligible newsroom employ- +ee, +J +is the number of days in the fiscal period that +are after 2026 during which the partnership is +a qualifying journalism organization, and +K +is the number of days in the fiscal period dur- +ing which the partnership is a qualifying jour- +nalism organization, +C +is the amount received by the qualifying journal- +ism organization from the Aid to Publishers com- +ponent of the Canada Periodical Fund in the fiscal +period, +D +is the specified proportion of the taxpayer for the +fiscal period, and +E +is the total of all specified proportions of members +of the partnership for the fiscal period, other than +members that are partnerships or specified mem- +bers of the partnership; and +(d) if the fiscal period begins after 2026, an amount +determined by the formula +(0.25 × A − B) × C ÷ D +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +33 + +Page 55 +A +is the total of all amounts each of which is a quali- +fying labour expenditure of the qualifying journal- +ism organization for the fiscal period in respect of +an eligible newsroom employee, +B +is the amount received by the qualifying journal- +ism organization from the Aid to Publishers com- +ponent of the Canada Periodical Fund in the fiscal +period, +C +is the specified proportion of the taxpayer for the +fiscal period, and +D +is the total of all specified proportions of members +of the partnership for the fiscal period, other than +members that are partnerships or specified mem- +bers of the partnership. +(4) Subsections (1) to (3) are deemed to have +come into force on January 1, 2023. +34 (1) Paragraph (a) of the definition flow- +through mining expenditure in subsection 127(9) of +the Act is replaced by the following: +(a) that is a Canadian exploration expense incurred by +a corporation after March 2024 and before 2026 (in- +cluding, for greater certainty, an expense that is +deemed by subsection 66(12.66) to be incurred before +2026) in conducting mining exploration activity from +or above the surface of the earth for the purpose of de- +termining the existence, location, extent or quality of a +mineral resource described in paragraph (a) or (d) of +the definition mineral resource in subsection 248(1), +(2) Paragraphs (c) and (d) of the definition flow- +through mining expenditure in subsection 127(9) of +the Act are replaced by the following: +(c) an amount in respect of which is renounced in ac- +cordance with subsection 66(12.6) by the corporation +to the taxpayer (or a partnership of which the taxpayer +is a member) under an agreement described in that +subsection and made after March 2024 and before +April 2025, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 33-34 + +Page 56 +(d) that is not an expense that was renounced under +subsection 66(12.6) to the corporation (or a partner- +ship of which the corporation is a member), unless +that renunciation was under an agreement described +in that subsection and made after March 2024 and be- +fore April 2025, and +(3) The definition government assistance in sub- +section 127(9) of the Act is replaced by the follow- +ing: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6); +(aide gouvernementale) +(4) The definition government assistance in sub- +section 127(9) of the Act, as enacted by subsection +(3), is replaced by the following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.48(2); (aide gouvernementale) +(5) The definition government assistance in sub- +section 127(9) of the Act, as enacted by subsection +(4), is replaced by the following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.48(2) or 127.49(2); (aide gouvernementale) +(6) Subsections (1) and (2) apply in respect of ex- +penses renounced under a flow-through share +agreement entered into after March 2024. +(7) Subsection (3) is deemed to have come into +force on January 1, 2020, and applies to loans +made after December 31, 2019. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +34 + +Page 57 +(8) Subsection (4) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(9) Subsection (5) is deemed to have come into +force on January 1, 2024. +35 The Act is amended by adding the following +after section 127.42: +Definitions +127.421 (1) The following definitions apply in this sec- +tion. +designated province means a province specified by the +Minister of Finance for a calendar year. (province dé- +terminée) +fuel return specified, for a designated province for a cal- +endar year, means the amount specified by the Minister +of Finance for a person employed by a corporation for the +designated province for the calendar year. (montant lié +aux carburants spécifié) +person employed, by a corporation for a calendar year, +means a person who was at any time in the calendar year +employed by the corporation and in respect of whom the +corporation issued (or a payroll service provider issued +on behalf of the corporation) a statement of remunera- +tion paid. (personne employée) +2023 business number means the business number of a +corporation which the corporation used to make remit- +tances for employees for the corporation’s last taxation +year ending in 2023. (numéro d’entreprise 2023) +Deemed amount 2019-2023 +(2) A corporation that files, on or before July 15, 2024, a +return of income for a taxation year ending in 2023 (other +than a final return on dissolution) is deemed to have paid +on a date specified by the Minister of Finance, on account +of tax payable under this Part for that taxation year, the +total of all amounts, each of which is an amount, for each +designated province, for each calendar year that is 2019, +2020, 2021, 2022 and 2023, determined by the formula +A × B × C +where +A +is the fuel return specified for the designated +province, for the calendar year; +B +is +(a) if the total number of persons each of whom +was a person employed by the corporation in a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 34-35 + +Page 58 +province at any time in the calendar year exceeds +499, nil, and +(b) in any other case, the total number of persons, +each of whom was a person employed by the cor- +poration in the designated province in the calen- +dar year; and +C +is +(a) if the corporation was a Canadian-controlled +private corporation at all times in the taxation +year ending in 2023, 1, and +(b) in any other case, nil. +Deemed amount after 2023 +(3) A corporation that files a return of income for a par- +ticular taxation year ending in a calendar year after 2023 +(other than a final return on dissolution) is, if the return +is filed on or before July 15 of the following calendar +year, deemed to have paid on its balance-due day for the +year, on account of tax payable under this Part for the +particular taxation year, the total of all amounts, each of +which is an amount, for each designated province for the +calendar year, determined by the formula +A × B × C +where +A +is the fuel return specified for the designated +province, for the calendar year; +B +is +(a) if the total number of persons each of whom +was a person employed by the corporation in a +province at any time in the calendar year exceeds +499, nil, and +(b) in any other case, the total number of persons, +each of whom was a person employed by the cor- +poration in the designated province in the calen- +dar year; and +C +is +(a) if the corporation was a Canadian-controlled +private corporation at all times in the particular +taxation year, 1, and +(b) in any other case, nil. +Authority to specify +(4) For the purposes of this section, the Minister of Fi- +nance may specify for a calendar year +(a) the designated provinces; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +35 + +Page 59 +(b) the fuel return specified for a designated province. +Amount not specified +(5) For the purposes of this section, if the Minister of Fi- +nance does not specify a fuel return specified for a desig- +nated province for a calendar year under paragraph +(4)(b), the fuel return specified for the designated +province for the calendar year is deemed to be nil. +Assistance received +(6) For the purposes of this Act, an amount deemed by +this section to have been paid on account of tax payable +for a taxation year is assistance received by the taxpayer +from a government in the taxation year in which the as- +sistance is received. +Deemed rebate in respect of fuel charges +(7) An amount for a designated province included in the +total of all amounts deemed by this section to have been +paid on account of tax payable for a taxation year is +deemed to have been paid during the taxation year as a +rebate in respect of charges levied under Part 1 of the +Greenhouse Gas Pollution Pricing Act in respect of the +designated province. +Predecessor corporation +(8) For the purposes of subsection (2), where there has +been an amalgamation or merger of two or more corpo- +rations before 2023, the corporation filing a return of in- +come in 2023 is deemed to be the same corporation as +and a continuation of each predecessor corporation that +was registered with the Minister to make remittances re- +quired under section 153 under the corporation’s 2023 +business number. +Predecessor corporation +(9) For the purposes of subsections (2) and (3), the num- +ber of persons employed by a corporation in a calendar +year after 2022 is deemed to be nil in that year if the cor- +poration is formed by an amalgamation or merger in that +calendar year. +Province of employment +(10) For the purposes of this section, if a person is em- +ployed by the same corporation in more than one +province in a calendar year, the person is deemed to be +employed throughout the calendar year by that corpora- +tion in the province in respect of which the person has +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +35 + +Page 60 +received the highest amount of remuneration paid by the +corporation and is deemed not to be employed in any +other province in the calendar year. +Deemed taxation year +(11) For the purposes of subsection (3), if a corporation +has more than one taxation year ending in the same cal- +endar year, the particular taxation year is the first taxa- +tion year that ends in that calendar year. +36 (1) The heading before section 127.43 of the +Act is repealed. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +37 (1) The Act is amended by adding the follow- +ing before Division E.1 of Part I: +Definitions +127.48 (1) The following definitions apply in this sec- +tion. +actual carbon intensity means the carbon intensity of +hydrogen that is produced by a qualified clean hydrogen +project of a taxpayer, based on the actual inputs to the +production of hydrogen and actual emissions from the +production of hydrogen by the project. (intensité carbo- +nique réelle) +average actual carbon intensity means, for the com- +pliance period of a clean hydrogen project, the number +determined by the formula +((A × B) + (C × D) + (E × F) + (G × H) + (I × J)) ÷ K +where +A +is the actual carbon intensity of the project for the +first operating year of the compliance period; +B +is the quantity, in kilograms, of hydrogen produced +by the project in the first operating year of the com- +pliance period; +C +is the actual carbon intensity of the project for the +second operating year of the compliance period; +D +is the quantity, in kilograms, of hydrogen produced +by the project in the second operating year of the +compliance period; +E +is the actual carbon intensity of the project for the +third operating year of the compliance period; +F +is the quantity, in kilograms, of hydrogen produced +by the project in the third operating year of the com- +pliance period; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 35-37 + +Page 61 +G +is the actual carbon intensity of the project for the +fourth operating year of the compliance period; +H +is the quantity, in kilograms, of hydrogen produced +by the project in the fourth operating year of the +compliance period; +I +is the actual carbon intensity of the project for the +fifth operating year of the compliance period; +J +is the quantity, in kilograms, of hydrogen produced +by the project in the fifth operating year of the com- +pliance period; and +K +is the total quantity, in kilograms, of hydrogen pro- +duced by the project during the compliance period. +(intensité carbonique réelle moyenne) +captured carbon means captured carbon dioxide that +(a) would otherwise be released into the atmosphere; +or +(b) is captured directly from the ambient air. (car- +bone capté) +carbon dioxide equivalent means the carbon dioxide +emissions that would be required to produce a warming +effect equivalent to the emissions of any specified green- +house gas, as determined in accordance with the Clean +Hydrogen Investment Tax Credit – Carbon Intensity +Modelling Guidance Document published by the Govern- +ment of Canada over an assessment period of 100 years. +(équivalent en dioxyde de carbone) +carbon intensity means the quantity in kilograms of +carbon dioxide equivalent per kilogram of hydrogen pro- +duced. (intensité carbonique) +CCUS process means the process of carbon capture, +utilization and storage that includes the +(a) capture of carbon dioxide +(i) that would otherwise be released into the atmo- +sphere, or +(ii) directly from the ambient air; and +(b) storage or use of the captured carbon. (processus +de CUSC) +CCUS project means a project that is intended to sup- +port a CCUS process by +(a) capturing carbon dioxide +(i) that would otherwise be released into the atmo- +sphere, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 62 +(ii) directly from the ambient air; +(b) transporting captured carbon; or +(c) storing or using captured carbon. (projet de +CUSC) +CFR carbon intensity means carbon intensity as de- +fined in subsection 1(1) of the Clean Fuel Regulations. +(intensité carbonique selon le RCP) +clean ammonia means ammonia produced from clean +hydrogen. (ammoniac propre) +clean ammonia equipment means equipment that is +used solely for the purpose of producing ammonia, in- +cluding equipment for +(a) converting hydrogen into ammonia; +(b) heat recovery and conversion; +(c) nitrogen generation; +(d) feed storage (unless the feed is stored hydrogen) +and feed compression; and +(e) on-site refrigeration, transportation and storage of +ammonia. (matériel pour ammoniac propre) +clean hydrogen means hydrogen produced, whether +solely or in conjunction with other gases, that has a car- +bon intensity of less than four. (hydrogène propre) +clean hydrogen project of a taxpayer means a project +involving +(a) the operation of eligible clean hydrogen property; +(b) the production of clean hydrogen; and +(c) if applicable, the production of clean ammonia +that uses a feedstock of clean hydrogen produced by +the project. (projet pour l’hydrogène propre) +clean hydrogen project plan means a plan for a clean +hydrogen project of a taxpayer that +(a) includes a front-end engineering design study (or +an equivalent study as determined by the Minister of +Natural Resources) for the project; +(b) sets out the expected sources of electricity to be +consumed in connection with the project, including +sources described in any eligible power purchase +agreements; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 63 +(c) sets out the expected carbon intensity of the hy- +drogen to be produced by the project +(i) determined in accordance with subsection (6), +and +(ii) supported by a report prepared by a qualified +validation firm in respect of the project that in- +cludes attestations by the firm that +(A) the assumptions in the modelling of the ex- +pected carbon intensity are reasonable, and +(B) the expected carbon intensity has been de- +termined in accordance with the Clean Hydro- +gen Investment Tax Credit – Carbon Intensity +Modelling Guidance Document published by the +Government of Canada; +(d) if the project is intended to produce clean ammo- +nia, demonstrates +(i) that the project can reasonably be expected to +have sufficient hydrogen production capacity to sat- +isfy the needs of the taxpayer’s ammonia produc- +tion facility, and +(ii) if the taxpayer’s hydrogen production facility +and its ammonia production facility are not co-lo- +cated, the feasibility of transporting hydrogen be- +tween the facilities; +(e) contains any information required in guidelines +published by the Minister of Natural Resources, in- +cluding the Clean Hydrogen Investment Tax Credit – +Validation and Verification Guidance Document; and +(f) is filed by the taxpayer with the Minister of Natural +Resources, in the form and manner determined by the +Minister of Natural Resources. (plan de projet pour +l’hydrogène propre) +clean hydrogen tax credit of a qualifying taxpayer for a +taxation year means +(a) the total of all amounts each of which is the speci- +fied percentage of the capital cost to the taxpayer of an +eligible clean hydrogen property that is acquired by +the taxpayer in the year; and +(b) the total of all amounts required by subsection +(12) to be added in computing the taxpayer’s clean hy- +drogen tax credit at the end of the year. (crédit d’im- +pôt pour l’hydrogène propre) +compliance period in respect of a clean hydrogen +project of a taxpayer, means the period of time beginning +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 64 +on the first day of the compliance period of the project +and ending on the last day of the fifth operating year of +the project. (période de conformité) +dual-use electricity and heat equipment means +equipment that is part of a clean hydrogen project (ex- +cluding electricity generation equipment that supports +the project indirectly by way of an electrical utility grid), +that supports the production of hydrogen from eligible +hydrocarbons and that +(a) generates electrical energy, heat energy or a com- +bination of electrical and heat energy, and more than +50% of either the electrical energy or heat energy that +is expected to be produced over the first 20 years of +the project’s operations, based on the most recent +clean hydrogen project plan, is expected to support +(i) a CCUS project, unless the equipment uses fossil +fuels and emits carbon dioxide that is not subject to +capture by a CCUS process, or +(ii) a qualified clean hydrogen project, unless the +equipment uses fossil fuels and emits carbon diox- +ide that is not subject to capture by a CCUS pro- +cess; or +(b) is equipment that directly transmits electrical en- +ergy from equipment described in paragraph (a) to a +qualified clean hydrogen project and more than 50% of +the electrical energy to be transmitted by the equip- +ment over the first 20 years of the project’s operations, +based on the most recent clean hydrogen project plan, +is expected to support the CCUS project or qualified +clean hydrogen project. (matériel pour électricité et +chaleur à double usage) +dual-use hydrogen and ammonia equipment means +equipment that is part of a clean hydrogen project and +that is used for the generation of oxygen or nitrogen to be +used all or substantially all in hydrogen and ammonia +production for the project. (matériel pour hydrogène +et ammoniac à double usage) +eligible clean hydrogen property means property, oth- +er than excluded property, that +(a) is acquired by a qualifying taxpayer and becomes +available for use in respect of a qualified clean hydro- +gen project of the taxpayer in Canada on or after +March 28, 2023, determined without reference to sub- +section (5); +(b) has not been used, or acquired for use or lease, by +any person or partnership for any purpose whatever +before it was acquired by the taxpayer; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 65 +(c) is property situated in Canada +(i) that is used all or substantially all to produce hy- +drogen through electrolysis of water, including +electrolysers, rectifiers, purification equipment, wa- +ter treatment and conditioning equipment and +equipment used for hydrogen compression and +storage, +(ii) that is used all or substantially all to produce +hydrogen from eligible hydrocarbons, including +pre-reformers, +auto-thermal +reformers, +steam +methane reformers, pre-heating equipment, syngas +coolers, shift reactors, purification equipment, fired +heaters, water treatment and conditioning equip- +ment, equipment used in hydrogen compression +and storage of hydrogen, oxygen production equip- +ment and methanators, +(iii) that is +(A) clean ammonia equipment, +(B) dual-use electricity and heat equipment, +(C) dual-use hydrogen and ammonia equip- +ment, or +(D) project support equipment, +(iv) that is physically and functionally integrated +with equipment described in any of subparagraphs +(i) to (iii) and that is ancillary equipment used sole- +ly to support the functioning of equipment de- +scribed in any of subparagraphs (i) to (iii) within a +hydrogen or ammonia production process as part of +(A) an electrical system, +(B) a feed supply system, +(C) a fuel supply system, +(D) a liquid delivery and distribution system, +(E) a cooling system, +(F) a process material storage and handling and +distribution system, +(G) a process venting system, +(H) a process waste management system, or +(I) a utility air or nitrogen distribution system, +(v) that is equipment used for system safety and in- +tegrity, or as part of a control or monitoring system, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 66 +solely to support equipment described in any of +subparagraphs (i) to (iv), or +(vi) that is property used solely to convert another +property that would not otherwise be described in +subparagraphs (i) to (v) if the conversion causes the +other property to satisfy the description in any of +subparagraphs (i) to (v). (bien admissible pour +l’hydrogène propre) +eligible electricity generation source means, at any +time, an electricity generation source that is +(a) wind; +(b) solar; +(c) hydro; +(d) nuclear; or +(e) geothermal or tidal, if, at that time, +(i) a technology-specific input carbon intensity for +the generation source is available in the Fuel LCA +Model, and +(ii) guidance in respect of the generation source is +included in the Clean Hydrogen Investment Tax +Credit – Carbon Intensity Modelling Guidance +Document published by the Government of Canada. +(source admissible de production d’électricité) +eligible hydrocarbon means, at any time, +(a) natural gas; +(b) a substance sourced all or substantially all from +raw natural gas; +(c) an eligible renewable hydrocarbon; or +(d) a substance that is +(i) a by-product from processing one or more sub- +stances described in paragraph (a) or (b), and +(ii) included in the Clean Hydrogen Investment +Tax Credit – Carbon Intensity Modelling Guidance +Document published by the Government of Canada +at that time. (hydrocarbure admissible) +eligible pathway means the production of hydrogen +(a) from electrolysis of water; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 67 +(b) from the reforming or partial oxidation of eligible +hydrocarbons, with carbon dioxide captured using a +CCUS process. (méthode admissible) +eligible power purchase agreement means an agree- +ment or other arrangement in writing that +(a) allows, or will allow, a taxpayer to purchase elec- +tricity from an eligible electricity generation source +(including incremental nameplate capacity) that +(i) first commenced electricity generation on or af- +ter both +(A) November 3, 2022, and +(B) the earlier of the day that is +(I) 24 months before the taxpayer’s first clean +hydrogen project plan is filed with the Minis- +ter of Natural Resources, and +(II) 36 months before the day on which hydro- +gen is first produced by the relevant clean hy- +drogen project of the taxpayer, and +(ii) is located in +(A) the same province as the clean hydrogen +project and is connected to the electricity grid of +that province, +(B) the exclusive economic zone of Canada and +is directly connected to the grid of the province +in which the project is located, or +(C) another province that has a provincial grid +that is directly connected to the grid of the +province in which the project is located, if the +taxpayer has arranged for the necessary inter- +provincial transmission; +(b) grants, or will grant, the taxpayer the sole and ex- +clusive right to the environmental attributes associat- +ed with the electricity; and +(c) is entered into by the taxpayer for the primary +purpose of operating the taxpayer’s clean hydrogen +project during all or any portion of the first 20 years of +the project’s operations. (entente pour l’achat +d’électricité admissible) +eligible renewable hydrocarbon, in respect of a tax- +payer, means a substance +(a) that is produced from non-fossil carbon; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 68 +(b) in respect of which a CFR carbon intensity can be +determined under the Clean Fuel Regulations; +(c) that is included in the Clean Hydrogen Invest- +ment Tax Credit – Carbon Intensity Modelling Guid- +ance Document published by the Government of +Canada at the time that the taxpayer files its most re- +cent clean hydrogen project plan with the Minister of +Natural Resources; +(d) that is sourced from a facility that first com- +menced production of the substance on or after both +(i) November 3, 2022, and +(ii) the earlier of the day that is +(A) 24 months before the taxpayer’s first clean +hydrogen project plan is filed with the Minister +of Natural Resources, and +(B) 36 months before the day on which hydrogen +is first produced by the relevant clean hydrogen +project of the taxpayer; +(e) that, if acquired by the taxpayer under an agree- +ment, the agreement grants, or will grant, the taxpayer +the sole and exclusive right to the environmental at- +tributes associated with the substance; and +(f) that is acquired or produced by the taxpayer for the +sole purpose of operating the clean hydrogen project +during all or any portion of the first 20 years of the +project’s operations. (hydrocarbure renouvelable +admissible) +excluded property means property that is +(a) used solely +(i) to support a CCUS project, or +(ii) for using captured carbon in industrial produc- +tion (including for enhanced oil recovery); +(b) equipment used for the off-site transmission, +transportation or distribution of hydrogen or ammo- +nia; +(c) equipment used to prepare hydrogen for trans- +port, including liquefaction equipment and equipment +used to compress hydrogen to levels suitable for trans- +portation; +(d) an automotive vehicle or related refuelling or +charging equipment; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 69 +(e) a building or other structure; +(f) construction equipment, furniture or office equip- +ment; or +(g) equipment used for off-site storage. (bien exclu) +expected carbon intensity means the carbon intensity +of hydrogen that is expected to be produced by a particu- +lar clean hydrogen project of a taxpayer, as documented +in the taxpayer’s clean hydrogen project plan in respect +of the project. (intensité carbonique attendue) +first day of the compliance period means, in respect of +a clean hydrogen project of a taxpayer, +(a) unless paragraph (b) or (c) applies, the particular +day that is 120 days after the day on which hydrogen is +first produced by the project; +(b) if the taxpayer files an election in prescribed form +and manner with the Minister with its return of in- +come for the taxation year that includes the particular +day referred to in paragraph (a), the day that is one +year after the particular day; or +(c) if the taxpayer has filed an election under para- +graph (b) and files a second election in prescribed +form and manner with the Minister with its return of +income for the taxation year that includes the day re- +ferred to in paragraph (b), the day that is two years af- +ter the particular day referred to in paragraph (a). +(premier jour de la période de conformité) +Fuel LCA Model means the Government of Canada’s +Fuel Life Cycle Assessment Model that is published by +the Minister of the Environment. (modèle ACV des +combustibles) +government assistance has the same meaning as in +subsection 127(9). (aide gouvernementale) +ineligible use means +(a) the emission of captured carbon into the atmo- +sphere, other than +(i) for the purposes of system integrity or safety, or +(ii) incidental emission made in the ordinary +course of operations; +(b) the storage or use of captured carbon for enhanced +oil recovery; and +(c) any other storage or use that is not +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 70 +(i) the storage of captured carbon in a geological +formation located in a jurisdiction within Canada +or the United States that has environmental laws +and enforcement governing the permanent storage +of captured carbon, or +(ii) the use of captured carbon in producing con- +crete in Canada or the United States using a process +that mineralizes and permanently stores at least +60% of the captured carbon that is injected into the +concrete. (utilisation non admissible) +input carbon intensity in relation to a fuel, energy +source or material input, means the quantity in kilo- +grams of carbon dioxide equivalent per unit of fuel, ener- +gy source or material input that is released over the life +cycle of that fuel, energy source or material input. (in- +tensité carbonique entrante) +non-government assistance has the same meaning as +in subsection 127(9). (aide non gouvernementale) +non-hydrogen or ammonia use means a use of a par- +ticular property at a particular time that would, if the +property were acquired at that time, result in the proper- +ty ceasing to be an eligible clean hydrogen property, +determined without reference to paragraph (b) of that +definition. (utilisation autre que pour l’hydrogène ou +l’ammoniac) +operating year means each cumulative 365-day period, +the first of which begins on the first day of the compli- +ance period of a taxpayer’s clean hydrogen project, disre- +garding any period during which the project is not oper- +ating. (année d’exploitation) +preliminary clean hydrogen work activity means an +activity that is preliminary to the acquisition, construc- +tion, fabrication or installation by or on behalf of a tax- +payer of eligible clean hydrogen property in respect of the +taxpayer’s clean hydrogen project including, but not lim- +ited to, a preliminary activity that is +(a) obtaining permits or regulatory approvals; +(b) performing front-end design or engineering work, +including front-end engineering design studies (or +equivalent studies as determined by the Minister of +Natural Resources) but excluding detailed design or +engineering work in relation to eligible clean hydrogen +property; +(c) conducting feasibility studies or pre-feasibility +studies (or equivalent studies as determined by the +Minister of Natural Resources); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 71 +(d) conducting environmental assessments; or +(e) clearing or excavating land. (travaux prélimi- +naires pour l’hydrogène propre) +project support equipment means equipment that di- +rectly supports a qualified clean hydrogen project by +(a) transmitting electrical energy from on-site electri- +cal generation equipment directly to the project; +(b) distributing electrical energy or heat energy; or +(c) delivering, collecting, recovering, treating or recir- +culating water, or a combination of those activities. +(matériel de soutien du projet) +qualified clean hydrogen project means a clean hydro- +gen project of a taxpayer, as described in the taxpayer’s +clean hydrogen project plan, where the Minister of Natu- +ral Resources has confirmed in writing that +(a) the hydrogen will be produced from an eligible +pathway; +(b) the expected carbon intensity contained in the tax- +payer’s most recent clean hydrogen project plan +(i) is determined in accordance with subsection (6), +and +(ii) can reasonably be expected to be achieved +based on the project design; and +(c) if the project is intended to produce clean ammo- +nia, the taxpayer has demonstrated +(i) that the project can reasonably be expected to +have sufficient hydrogen production capacity to sat- +isfy the needs of the taxpayer’s ammonia produc- +tion facility, and +(ii) if the taxpayer’s hydrogen production facility +and its ammonia production facility are not co-lo- +cated, the feasibility of transporting hydrogen be- +tween the facilities. (projet admissible pour l’hy- +drogène propre) +qualified validation firm means, in respect of a clean +hydrogen project of a taxpayer, an engineer or engineer- +ing firm that +(a) is registered and in good standing with a profes- +sional association that has the authority or recognition +by law of a jurisdiction in Canada to regulate the pro- +fession of engineering in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 72 +(i) the jurisdiction where the project is located, or +(ii) if there is no professional association in the ju- +risdiction described in subparagraph (i), a jurisdic- +tion in Canada where a professional association +regulates the profession of engineering; +(b) has appropriate insurance coverage; +(c) has expertise in modelling using the Fuel LCA +Model and engineering expertise in production pro- +cesses for hydrogen and, if applicable, ammonia; +(d) at all times, is independent of, deals at arm’s +length with and is not an employee of the taxpayer; +and +(e) meets the requirements described in guidelines +published by the Minister of Natural Resources, in- +cluding the Clean Hydrogen Investment Tax Credit – +Validation and Verification Guidance Document. +(firme admissible de validation) +qualified verification firm means, in respect of a clean +hydrogen project of a taxpayer, an individual or firm that +(a) is either +(i) an engineer or an engineering firm that is regis- +tered and in good standing with a professional as- +sociation that has the authority or recognition by +law of a jurisdiction in Canada to regulate the pro- +fession of engineering in +(A) the jurisdiction where the project is located, +or +(B) if there is no professional association in the +jurisdiction described in clause (A), a jurisdic- +tion in Canada where a professional association +regulates the profession of engineering, or +(ii) a verification body accredited and in good +standing under the Clean Fuel Regulations; +(b) has appropriate insurance coverage; +(c) has expertise in life-cycle analysis of greenhouse +gas emissions; +(d) at all times, is independent of, deals at arm’s +length with and is not an employee of the taxpayer; +(e) is not a qualified validation firm in respect of the +project; and +(f) meets the requirements described in guidelines +published by the Minister of Natural Resources, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 73 +including the Clean Hydrogen Investment Tax Credit +– Validation and Verification Guidance Document. +(firme admissible de vérification) +qualifying taxpayer means a taxable Canadian corpora- +tion. (contribuable admissible) +specified greenhouse gas means +(a) carbon dioxide; +(b) methane; +(c) nitrous oxide; +(d) sulphur hexafluoride; and +(e) any other greenhouse gases listed in the Fuel LCA +Model and included in the Clean Hydrogen Invest- +ment Tax Credit – Carbon Intensity Modelling Guid- +ance Document published by the Government of +Canada at the time that a taxpayer files its most recent +clean hydrogen project plan with the Minister of Natu- +ral Resources. (gaz à effet de serre déterminé) +specified percentage means +(a) in respect of the capital cost of an eligible clean hy- +drogen property (other than equipment described in +paragraph (b)) that is acquired by a qualifying taxpay- +er for use in a clean hydrogen project, +(i) if the expected carbon intensity of the hydrogen +to be produced by the project is less than 0.75 and +the property is acquired +(A) before 2034, 40%, +(B) in 2034, 20%, and +(C) after 2034, 0%, +(ii) if the expected carbon intensity of the hydrogen +to be produced by the project is 0.75 or greater and +less than two and the property is acquired +(A) before 2034, 25%, +(B) in 2034, 12.5%, and +(C) after 2034, 0%, +(iii) if the expected carbon intensity of the hydro- +gen to be produced by the project is two or greater +and less than four and the property is acquired +(A) before 2034, 15%, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 74 +(B) in 2034, 7.5%, and +(C) after 2034, 0%, and +(iv) if the expected carbon intensity of the hydro- +gen to be produced by the project is four or greater, +0%; and +(b) in respect of the capital cost of eligible clean hy- +drogen property that is clean ammonia equipment or +equipment described in any of subparagraphs (c)(iv) +to (vi) of the definition eligible clean hydrogen +property in this subsection that is used solely in con- +nection with clean ammonia equipment acquired by a +qualifying taxpayer for use in a clean hydrogen +project, +(i) subject to subparagraph (ii), if the equipment is +acquired +(A) before 2034, 15%, +(B) in 2034, 7.5%, and +(C) after 2034, 0%, +(ii) if the expected carbon intensity of the hydrogen +to be produced by the project and used in the pro- +duction of ammonia is four or greater, 0%. (pour- +centage déterminé) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 75 +Clean hydrogen tax credit +(2) If a qualifying taxpayer files with its return of income +for a taxation year a prescribed form containing +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 76 +prescribed information, the taxpayer is deemed to have +paid on its balance-due day for the year an amount on ac- +count of the taxpayer’s tax payable under this Part for the +year equal to the taxpayer’s clean hydrogen tax credit for +the year. +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), variable I of the definition undepreci- +ated capital cost in subsection 13(21), subsection 53(2) +and sections 127.49 and 129, the amount deemed under +subsection (2) to have been paid by a taxpayer for a taxa- +tion year is deemed to have been deducted from the tax- +payer’s tax otherwise payable under this Part for the year. +Time limit for application +(4) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister the prescribed form con- +taining prescribed information described in subsection +(2) in respect of the amount on or before the later of De- +cember 31, 2025 and the day that is one year after the tax- +payer’s filing-due date for the year and, if the prescribed +form is filed after the taxpayer’s filing-due date for the +year, no payment by the taxpayer is deemed to arise un- +der that subsection until the prescribed form containing +prescribed information has been filed with the Minister. +Time of acquisition +(5) For the purpose of this section, eligible clean hydro- +gen property is deemed not to have been acquired before +the property becomes available for use by the taxpayer, +determined without reference to paragraphs 13(27)(c) +and (28)(d). +Calculation of carbon intensity +(6) For the purposes of calculating the carbon intensity +of hydrogen produced and to be produced by a clean hy- +drogen project of a taxpayer, +(a) the most recent Fuel LCA Model at the time of fil- +ing by the taxpayer of the most recent related clean +hydrogen project plan with the Minister of Natural Re- +sources shall be used, unless, at the time of filing any +compliance report under subsection (16), the taxpayer +elects to use a subsequent version of the Fuel LCA +Model in calculating the actual carbon intensity of the +project; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 77 +(b) in applying the Fuel LCA Model, an assessment of +emissions from the production of hydrogen by the +project and upstream emissions from the production +of inputs to the hydrogen-production process shall be +taken into account; +(c) the quantity of hydrogen produced by the project +is to be adjusted to take into account any hydrogen +that is consumed in the production process; +(d) if the taxpayer produces hydrogen from eligible +hydrocarbons, any captured carbon that is subject to +an ineligible use is deemed not to be captured; +(e) if, in connection with the project, the taxpayer +generates or purchases, or proposes to generate or +purchase, electricity that is +(i) generated, or to be generated, by the taxpayer +from +(A) an eligible electricity generation source, the +contribution of the electricity to carbon intensity +is to correspond with the input carbon intensity +of the technology-specific electricity in the Fuel +LCA Model, +(B) on-site generation equipment that converts +hydrogen, heat recovered from the taxpayer’s hy- +drogen or ammonia production equipment or el- +igible hydrocarbons (with carbon dioxide cap- +tured using a CCUS process) into electricity that +supports the production of hydrogen from eligi- +ble hydrocarbons, the contribution of the elec- +tricity to carbon intensity is to be modelled as +part of the project, +(C) a generator used for startup or emergency +backup operations, the contribution of the elec- +tricity to carbon intensity is to be modelled as +part of the project, and +(D) a generation source other than as described +in any of clauses (A) to (C), the carbon intensity +of the project is deemed to be greater than 4.5, +(ii) purchased, or to be purchased, pursuant to an +eligible power purchase agreement, +(A) the contribution of the electricity to carbon +intensity is to correspond with the input carbon +intensity of the technology-specific electricity in +the Fuel LCA Model, and +(B) the contribution of the electricity to expected +carbon intensity is to be calculated in proportion +to the number of years for which the agreement +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 78 +will be in place during the first 20 years of the +project’s operations, and +(iii) otherwise sourced, or to be sourced, from a +provincial grid, the contribution to carbon intensity +of the net positive quantity of the electricity (after +subtracting any electricity purchased by the taxpay- +er under an eligible power purchase agreement or +generated by the taxpayer in respect of the project +that is, in either case, transmitted to the grid by the +taxpayer) is to be based on the input carbon inten- +sity of the provincial grid in the Fuel LCA Model; +(f) in calculating the quantity of electricity described +in paragraph (e), if the sum of the quantities of elec- +tricity from sources described in subparagraphs (e)(i) +and (ii) exceeds the total electricity consumed or to be +consumed by the project, then the electricity con- +sumed or to be consumed by the project is deemed to +be generated +(i) first, from the source described in subparagraph +(e)(i), and +(ii) second, from the source described in subpara- +graph (e)(ii) to the extent of any excess; +(g) if the project uses, or proposes to use, eligible hy- +drocarbons for the purpose of producing hydrogen, +(i) where the eligible hydrocarbon is an eligible re- +newable hydrocarbon in respect of the taxpayer, +(A) the contribution of that eligible renewable +hydrocarbon to carbon intensity is to be based +on the most recent CFR carbon intensity that is +determined under the Clean Fuel Regulations, +adjusted as necessary, and +(B) the contribution of that eligible renewable +hydrocarbon to expected carbon intensity is to +be calculated in proportion to the number of +years for which that hydrocarbon will be used +during the first 20 years of the project’s opera- +tions, and +(ii) in any other case, the input carbon intensity of +the relevant eligible hydrocarbon is to be taken into +account in applying the Fuel LCA Model; +(h) if the taxpayer disposes of any environmental at- +tributes associated with any electricity described in +subparagraph (e)(i) or (ii) or any eligible renewable +hydrocarbon described in subparagraph (g)(i), the car- +bon intensity of the project is deemed to be greater +than 4.5; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 79 +(i) the Clean Hydrogen Investment Tax Credit – Car- +bon Intensity Modelling Guidance Document pub- +lished by the Government of Canada at the time of fil- +ing by the taxpayer of the most recent related clean +hydrogen project plan with the Minister of Natural Re- +sources, is to apply conclusively with respect to the +calculation of carbon intensity, except as otherwise +provided in this section. +Changes to clean hydrogen project +(7) Subsection (8) applies in respect of a qualified clean +hydrogen project of a taxpayer if, before the first day of +the compliance period of the project, +(a) the Minister of Natural Resources determines that +there has been a material change to the project design +and requests that the taxpayer file a revised project +plan for the project; +(b) the taxpayer +(i) does not file the final detailed engineering de- +signs with the Minister of Natural Resources in ac- +cordance with paragraph (9)(d), +(ii) changes the project’s eligible pathway, or +(iii) reasonably expects that there will be an in- +crease (as compared to the most recent project plan +for the project) of more than 0.5 kilograms of car- +bon dioxide equivalent per kilogram of hydrogen to +be produced by the project; +(c) any eligible power purchase agreement referenced +in the most recent clean hydrogen project plan of the +taxpayer +(i) has not been finalized and executed so as to be- +come legally binding, or +(ii) has been materially modified or terminated; or +(d) any environmental attributes associated with the +agreement have been disposed of by the taxpayer. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 80 +Rules relating to revised project plan +(8) If this subsection applies, +(a) the taxpayer shall file, within 180 days, a revised +clean hydrogen project plan in respect of the project +with the Minister of Natural Resources, in the form +and manner determined by the Minister of Natural +Resources; +(b) if the Minister of Natural Resources is satisfied +that the project will meet the requirements in para- +graphs (a) to (c) of the definition qualified clean hy- +drogen project, +(i) the Minister of Natural Resources shall confirm, +with all due dispatch, the revised plan, +(ii) the taxpayer’s clean hydrogen tax credit shall be +redetermined, as of the date of the filing of the re- +vised plan, based on the expected carbon intensity +set out in the revised plan, and +(iii) if the taxpayer previously deducted an amount +in respect of a clean hydrogen tax credit, subsection +(18) applies as if the compliance period ended on +that date and the average actual carbon intensity of +the project was equal to the expected carbon inten- +sity set out in the revised plan; +(c) if the Minister of Natural Resources is not satisfied +in accordance with paragraph (b) and does not issue a +confirmation described in subparagraph (b)(i) within +one year after the filing of the taxpayer’s revised plan, +then, as of the expiry of that period, +(i) the project is deemed not to be a qualified clean +hydrogen project, +(ii) the average actual carbon intensity of the +project is deemed to be greater than 4.5, and +(iii) subsection (18) applies as if the compliance pe- +riod of the project ended on the expiry date of that +period; and +(d) if the taxpayer fails to file a revised clean hydrogen +project plan in accordance with paragraph (a), then, as +of the expiry of the 180-day period described in para- +graph (a), +(i) subject to subparagraph (ii), +(A) the project is deemed not to be a qualified +clean hydrogen project, +(B) the average actual carbon intensity of the +project is deemed to be greater than 4.5, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 81 +(C) subsection (18) applies as if the compliance +period of the project ended on the expiry date of +that period, and +(ii) once the taxpayer has filed the revised clean hy- +drogen project plan, subparagraph (i) is deemed +never to have applied. +Clean hydrogen project determination and rules +(9) For the purposes of this section, +(a) the Minister may, in consultation with the Minis- +ter of Natural Resources, determine that one or more +clean hydrogen projects is one project or multiple +projects +(i) at any time before the Minister of Natural Re- +sources confirms the expected carbon intensity of +the hydrogen to be produced by a clean hydrogen +project, or +(ii) if a taxpayer files or is required to file a revised +clean hydrogen project plan in accordance with +subsection (8), at any time before the Minister of +Natural Resources confirms the revised plan; +(b) any determination under paragraph (a) is deemed +to result in the clean hydrogen project or clean hydro- +gen projects, as the case may be, being one project or +multiple projects, as the case may be; +(c) for each project determined under paragraph (a), a +taxpayer shall file a separate clean hydrogen project +plan with the Minister of Natural Resources (in the +form and manner determined by the Minister of Natu- +ral Resources) on or before the day that is 180 days af- +ter the determination is made; +(d) in respect of each clean hydrogen project, the tax- +payer shall file final detailed engineering designs with +the Minister of Natural Resources by the earlier of the +day on which hydrogen is first produced by the project +and the day that is 60 days after the final detailed engi- +neering designs are prepared; and +(e) the Minister of Natural Resources may request +from the taxpayer all documentation and information +necessary for the Minister of Natural Resources to ful- +fill a responsibility under this section and may refuse +to confirm the taxpayer’s clean hydrogen project plan +or revised clean hydrogen project plan if such docu- +mentation or information is not provided by the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 82 +taxpayer on or before the day that is 180 days after it +was requested. +Capital cost of clean hydrogen property +(10) For the purposes of this section, the capital cost of +eligible clean hydrogen property to a taxpayer shall +(a) not include any amount in respect of a capital +property +(i) for which an amount was previously deducted +under this section by any person, +(ii) in respect of which a CTM investment tax +credit (as defined in subsection 127.49(1)) was de- +ducted by any person, or +(iii) that has, by virtue of section 21, been added to +the cost of a property; +(b) be determined without reference to subsections +13(7.1) and (7.4); +(c) be reduced by the total of all amounts, each of +which can reasonably be considered to be in respect of +the property and is +(i) an amount of any government assistance or +non-government assistance received by the taxpay- +er in or before the taxation year in which the prop- +erty was acquired, or +(ii) an amount not described in subparagraph (i) +that, in the taxation year, the taxpayer is entitled to +or can reasonably be expected to receive and that +would be government assistance or non-govern- +ment assistance if it were received by the taxpayer +in the year; +(d) be determined with reference to subsections +127(11.6) to (11.8) in respect of an expenditure or cost +to a taxpayer except that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) is to be read as a reference to section +127.48, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) is to be read as a reference to subsec- +tion 127.48(13), and +(iii) the term “qualified expenditure” is to be read +as an expenditure eligible to be added to the capital +cost of an eligible clean hydrogen property; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 83 +(e) not include any amount in respect of an expendi- +ture incurred for a preliminary clean hydrogen work +activity; +(f) if the property is dual-use electricity and heat +equipment, project support equipment or equipment +described in any of subparagraphs (c)(iv) to (vi) of the +definition eligible clean hydrogen property in sub- +section (1), excluding equipment used all or substan- +tially all to support a qualified clean hydrogen project, +be equal to the proportion of the capital cost of the +equipment that +(i) if the equipment is described in paragraph (a) of +the definition dual-use electricity and heat equip- +ment in subsection (1), the quantity of energy ex- +pected to be produced for use in the project over +the first 20 years of the project’s operations is of the +total quantity of energy expected to be produced by +the equipment in that period (determined without +regard to energy produced and consumed by the +equipment in the process of producing energy), +based on the project’s most recent clean hydrogen +project plan, +(ii) if the equipment is described in paragraph (b) +of the definition dual-use electricity and heat +equipment in subsection (1) or paragraph (a) of +the definition project support equipment in sub- +section (1), the quantity of electrical energy expect- +ed to be transmitted by the equipment for use in +the project over the first 20 years of the project’s +operations is of the total quantity of electrical ener- +gy expected to be transmitted by the equipment in +that period (determined without regard to electrical +energy consumed by the equipment in the process +of transmission), based on the project’s most recent +clean hydrogen project plan, +(iii) if the equipment is described in paragraph (b) +of the definition project support equipment in +subsection (1), the quantity of electrical or heat en- +ergy expected to be distributed by the equipment +(or if it is equipment that expands the capacity of +existing equipment, the electrical or heat energy ex- +pected to be distributed by the existing and new +equipment) for use in the project over the first 20 +years of the project’s operations is of the total quan- +tity of electrical or heat energy expected to be dis- +tributed by the equipment (or the existing and new +equipment) in that period (determined without re- +gard to energy consumed by the equipment in the +process of distribution), based on the project’s most +recent clean hydrogen project plan, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 84 +(iv) if the equipment is described in paragraph (c) +of the definition project support equipment in +subsection (1), the mass of water expected to be +supplied to the project over the first 20 years of the +project’s operations is of the total mass of water ex- +pected to be processed by the equipment in that pe- +riod, based on the project’s most recent clean hy- +drogen project plan, and +(v) if the equipment is described in any of subpara- +graphs (c)(iv) to (vi) of the definition eligible clean +hydrogen property in subsection (1) and supports +equipment described in any of subparagraphs (i) to +(iv), is determined under that subparagraph; and +(g) after applying paragraph (f), if the property is du- +al-use hydrogen and ammonia equipment, dual-use +electricity and heat equipment, project support equip- +ment or equipment described in any of subparagraphs +(c)(iv) to (vi) of the definition eligible clean hydro- +gen property in subsection (1) and that property is +used in the production of hydrogen and ammonia, be +allocated between two separate capital cost amounts, +with each amount determined based on the percent- +age of the expected use of the equipment that is at- +tributable to hydrogen production and ammonia pro- +duction and +(i) the capital cost amount that is attributable to +hydrogen production is deemed to be in respect of +property described in paragraph (a) of the defini- +tion specified percentage in subsection (1), and +(ii) the capital cost amount that is attributable to +ammonia production is deemed to be in respect of +property described in paragraph (b) of the defini- +tion specified percentage in subsection (1). +Repayment of assistance +(11) Where a taxpayer has, in a particular taxation year, +repaid (or has not received and can no longer reasonably +be expected to receive) an amount of government assis- +tance or non-government assistance that was applied to +reduce the capital cost of an eligible clean hydrogen +property under paragraph (10)(c) for a preceding taxa- +tion year, the amount repaid (or no longer expected to be +received) is to be added to the cost to the taxpayer of a +property acquired in the particular year for the purpose +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 85 +of determining the taxpayer’s clean hydrogen tax credit +for the year. +Partnerships +(12) Subject to section 127.491, where, in a particular +taxation year of a qualifying taxpayer who is a member of +a partnership, an amount would be determined under +subsection (2) in respect of the partnership, for its taxa- +tion year that ends in the particular year, if the partner- +ship were a taxable Canadian corporation and its fiscal +period were its taxation year, the portion of that amount +that can reasonably be considered to be the taxpayer’s +share thereof shall be added in computing the clean hy- +drogen tax credit of the taxpayer at the end of the partic- +ular year. +Unpaid amounts +(13) For the purposes of this section, where any part of +the capital cost of a taxpayer’s eligible clean hydrogen +property is unpaid on the day that is 180 days after the +end of the taxation year in which a deduction in respect +of a clean hydrogen tax credit would otherwise be avail- +able in respect of the property, such amount is to be +(a) excluded from the capital cost of the property in +the year; and +(b) added to the capital cost of the property at the +time it is paid. +Tax shelter investment +(14) Subsection (2) does not apply if an eligible clean hy- +drogen property – or an interest in a person or partner- +ship that has, directly or indirectly, an interest in, or for +civil law, a right in, such property – is a tax shelter in- +vestment for the purpose of section 143.2. +Annual information reporting requirement +(15) If a clean hydrogen tax credit was deducted in any +taxation year by a taxpayer in respect of a qualified clean +hydrogen project, the taxpayer shall file, with its return +of income for each taxation year that begins during the +compliance period in respect of the project, a prescribed +form containing prescribed information in respect of the +operations of the project. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 86 +Compliance — annual carbon intensity reporting +(16) If a clean hydrogen tax credit was deducted by a +taxpayer in respect of a qualified clean hydrogen project, +the taxpayer shall file with the Minister and the Minister +of Natural Resources, within 180 days after the end of +each operating year, a compliance report in prescribed +form and manner including +(a) the actual carbon intensity of the hydrogen pro- +duced by the project during the year; +(b) the quantity, in kilograms, of hydrogen that is pro- +duced by the project during the year; +(c) any shutdown time of the project in respect of the +year; +(d) for the compliance report in respect of the fifth op- +erating year, a report that verifies the actual carbon in- +tensity of the hydrogen produced during each operat- +ing year of the compliance period, prepared by a quali- +fied verification firm in respect of the project; and +(e) any information required in guidelines published +by the Minister of Natural Resources, including the +Clean Hydrogen Investment Tax Credit – Validation +and Verification Guidance Document. +Failure to report +(17) Each taxpayer that fails to file a compliance report +for a project as described in subsection (16) is liable to a +penalty, for each such failure, in an amount, not exceed- +ing the total of all clean hydrogen tax credits deducted by +the taxpayer in respect of the project, equal to the +amount determined by the formula +((4% × A) ÷ 365) × B +where +A +is the total of all amounts, each of which is the +amount of a clean hydrogen tax credit in respect of +the project deducted by the taxpayer for a taxation +year that ended before the applicable date in subsec- +tion (16); and +B +is the number of days during which the failure con- +tinues. +Recovery — change in carbon intensity +(18) In the taxation year of a taxpayer in which the com- +pliance period of the taxpayer’s qualified clean hydrogen +project ends, if the average actual carbon intensity of the +hydrogen produced is greater than the most recent +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 87 +expected carbon intensity that was used to determine a +clean hydrogen tax credit in respect of the project, there +shall be added to the taxpayer’s tax otherwise payable +under this Part for the taxation year an amount equal to +the total of all amounts, each of which is determined by +the formula +(A − B) × C +where +A +is the specified percentage that was applied to the +capital cost of the eligible clean hydrogen property +forming part of the project in determining a clean +hydrogen tax credit of the taxpayer; +B +is the specified percentage that would have applied +to the capital cost of the property if the expected car- +bon intensity were equal to the average actual carbon +intensity of the project; and +C +is the capital cost of the property on which the clean +hydrogen tax credit was deducted. +Minister’s determination +(19) For the purpose of subsection (18), the Minister of +Natural Resources shall review each of the taxpayer’s +compliance reports described in subsection (16) and the +Minister may, in consultation with the Minister of Natu- +ral Resources, make a determination or redetermination +of the actual carbon intensity of the hydrogen produced +by a taxpayer’s clean hydrogen project for any operating +year during the compliance period of the project. +De minimis exception +(20) Subsection (18) does not apply to a taxpayer if the +difference between the average actual carbon intensity of +the taxpayer’s qualified clean hydrogen project and the +expected carbon intensity of the project is 0.5 or less. +Recapture of clean hydrogen tax credit — application +(21) Subsection (22) applies in a taxation year if +(a) a taxpayer acquired an eligible clean hydrogen +property in the year or any of the preceding 20 calen- +dar years; +(b) the taxpayer became entitled to a clean hydrogen +tax credit in respect of the capital cost, or a portion of +the capital cost, of the property; and +(c) in the year, the property is converted to a non-hy- +drogen or ammonia use, is exported from Canada or is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 88 +disposed of without having been previously exported +or converted to a non-hydrogen or ammonia use. +Recapture of clean hydrogen tax credit +(22) If this subsection applies for a taxation year in re- +spect of an eligible clean hydrogen property, there shall +be added to the taxpayer’s tax otherwise payable under +this Part for the year an amount determined by the for- +mula +(A – B) × (C ÷ D) +where +A +is the amount of the taxpayer’s clean hydrogen tax +credit in respect of the property; +B +is the total of all amounts, each of which can reason- +ably be considered to be the portion of any amount +previously paid by the taxpayer because of subsec- +tion (18) in respect of the property; +C +is an amount, not exceeding the amount determined +for D, equal to +(a) if the property is disposed of to a person or +partnership who deals at arm’s length with the +taxpayer, the proceeds of disposition of the prop- +erty, and +(b) in any other case, the fair market value of the +property; and +D +is the capital cost of the property on which the clean +hydrogen tax credit was deducted. +Election — sale of clean hydrogen project +(23) If at any time a qualifying taxpayer (referred to in +this subsection as the “vendor”) disposes of all or sub- +stantially all of its property comprising a qualified clean +hydrogen project of the taxpayer to another taxable +Canadian corporation (referred to in this subsection as +the “purchaser”), and the vendor and the purchaser joint- +ly elect in prescribed form, on or before the day that is +the earliest of the days on or before which any taxpayer +making the election is required to file a return of income +pursuant to section 150 for the taxation year in which the +transaction occurred, to have this subsection apply, the +following rules apply: +(a) the purchaser is deemed to have acquired any eli- +gible clean hydrogen property of the vendor at the +times acquired by the vendor; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 89 +(b) the provisions of this Act that applied to the ven- +dor in respect of the property that are relevant to the +application of the Act in respect of the property after +that time are deemed to have applied to the purchaser +and, for greater certainty, the purchaser is deemed to +have claimed the clean hydrogen tax credits deter- +mined under subsection (2) that could have been +claimed by the vendor, before that time, in respect of +the project; +(c) any clean hydrogen project plans that were filed by +the vendor in respect of the project before that time +are deemed to have been filed by the purchaser; +(d) the purchaser is or will be liable for amounts in re- +spect of the property for which the vendor would be li- +able under this section in respect of actions, transac- +tions or events that occur after that time as if the ven- +dor had undertaken them or otherwise participated in +them; and +(e) subsection (22) does not apply to the vendor in re- +spect of the disposition of property to the purchaser. +Recapture event reporting requirement +(24) If subsection (22) applies to a taxpayer or partner- +ship for a particular year, the taxpayer or partnership, as +the case may be, shall notify the Minister in prescribed +form and manner on or before the taxpayer’s filing-due +date for the year or the day when a return is required by +section 229 of the Income Tax Regulations to be filed in +respect of the fiscal period of the partnership. +Recovery and recapture — partnerships +(25) If subsection (12) has at any time applied to add an +amount in computing the clean hydrogen tax credit of a +member of a partnership, subsections (18) to (23) apply +to determine amounts in respect of the partnership as if +the partnership was a taxable Canadian corporation, its +fiscal period were its taxation year and it had deducted +all of the clean hydrogen tax credits that were previously +added in computing the clean hydrogen tax credit of any +member of the partnership because of the application of +subsection (12) in respect of its partnership interest. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 90 +Member’s share of recovery or recapture +(26) Unless subsection (27) applies, if, in a taxation year, +a taxpayer is a member of a partnership, the amount that +can reasonably be considered to be the taxpayer’s share +of any amount of tax determined because of subsection +(25) in respect of the partnership shall be added to the +taxpayer’s tax otherwise payable under this Part for the +year. +Election by member +(27) A taxable Canadian corporation that is a member of +a partnership during a fiscal period of the partnership +may elect, in prescribed form and manner, to add to its +tax payable under this Part for its taxation year that in- +cludes the end of the fiscal period the total amount of tax +determined for a taxation year because of subsection (25) +in respect of the partnership. +Joint, several and solidary liability +(28) Each member of a partnership is jointly and sever- +ally, or solidarily, liable for any portion of the amount of +tax – determined because of subsection (25) in respect of +the partnership for a taxation year – that is not added to +the tax payable +(a) of a member of the partnership under subsection +(26); or +(b) of a taxable Canadian corporation because of sub- +section (27) and paid by the corporation by its filing- +due date for the year. +Interest on recovery tax +(29) For the purpose of applying subsection 161(1) to an +amount of tax payable because of subsection (18) (other +than an amount payable because of subsection (8)), the +balance-due day of a taxpayer is deemed to be the bal- +ance-due day of the taxation year for the related clean hy- +drogen tax credit under subsection (2). +Credit after compliance period +(30) For the purpose of applying subsection (2) in re- +spect of a property acquired after the compliance period +of a qualified clean hydrogen project of the taxpayer, the +expected carbon intensity of the project is deemed to be +the greater of the expected carbon intensity otherwise de- +termined and the average actual carbon intensity for the +compliance period of the project. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +37 + +Page 91 +Purpose +(31) The purpose of this section is to encourage the in- +vestment of capital in the production of clean hydrogen +and clean ammonia in Canada. +Authority of the Minister of Natural Resources +(32) For the purpose of determining whether a property +is an eligible clean hydrogen property, the Clean Hydro- +gen Investment Tax Credit – Technical and Equipment +Guidance Document published by the Department of +Natural Resources is to apply conclusively with respect to +engineering and scientific matters. +(2) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023, except that before January 1, 2024, subsec- +tion 127.48(3) of the Act (as enacted by subsection +(1)) is to be read without reference to section +127.49 and subsection 127.48(10) of the Act (as en- +acted by subsection (1)) is to be read without ref- +erence to its subparagraph (a)(ii). +38 (1) The Act is amended by adding the follow- +ing after section 127.48, as enacted by subsection +37(1): +Definitions +127.49 (1) The following definitions apply in this sec- +tion. +CTM investment tax credit of a qualifying taxpayer for +a taxation year means +(a) the total of all amounts each of which is the speci- +fied percentage of the capital cost to the taxpayer of +CTM property acquired by the taxpayer in the year for +a CTM use; and +(b) the total of all amounts required by subsection (8) +to be added in computing the taxpayer’s CTM invest- +ment tax credit at the end of the year. (crédit d’impôt +à l’investissement pour la FTP) +CTM property means property of a taxpayer, other than +excluded property, +(a) situated in Canada and intended for use exclusive- +ly in Canada; +(b) that has not been used, or acquired for use or +lease, for any purpose whatever before it was acquired +by the taxpayer; +(c) that, if it is to be leased by the taxpayer to another +person or a partnership, is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 37-38 + +Page 92 +(i) leased to a qualifying taxpayer or a partnership +all the members of which are qualifying taxpayers, +and +(ii) leased in the ordinary course of carrying on a +business in Canada by the taxpayer whose principal +business is selling or servicing property of that type, +or whose principal business is leasing property, +lending money, purchasing conditional sales con- +tracts, accounts receivable, bills of sale, chattel +mortgages or hypothecary claims on movables, bills +of exchange or other obligations representing all or +part of the sale price of merchandise or services, or +any combination thereof; and +(d) described in Schedule II to the Income Tax Regu- +lations that +(i) is included in +(A) paragraph (a) or (c) of Class 8, +(B) paragraph (a) of Class 43, +(C) Class 43.1 that would otherwise be included +in any of clauses (A), (B) and (E), +(D) Class 43.2 that would otherwise be included +in clause (C), or +(E) Class 53, +(ii) is included in +(A) paragraph (b) of Class 8, or would be includ- +ed in paragraph (b) of Class 8 if that paragraph +were read without reference to the word “solely” +and if the word “building” were read as “struc- +ture”, +(B) Class 43.1 that would otherwise be included +in clause (A), or +(C) Class 43.2 that would otherwise be included +in clause (B), +(iii) is included in +(A) subparagraph (k)(i) of Class 10, provided +that the property would otherwise be in para- +graph (a) or (c) of Class 8, +(B) subparagraph (k)(ii) of Class 10, +(C) paragraph (b) of Class 41, or in paragraph +(b) of Class 41.2, that would otherwise be includ- +ed in clauses (A) or (B), +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 93 +(D) paragraph (b) of Class 43, +(E) Class 43.1 that would otherwise be included +in any of clauses (A) to (D), or +(F) Class 43.2 that would otherwise be included +in clause (E), +(iv) is included in paragraph (d) or (j) of Class 12, +(v) is included in +(A) paragraph (a) or (e) of Class 10 or Class 38, +but excluding any property that is designed or +adapted for use on streets and highways, or +(B) Class 56, or +(vi) would be described in any of subparagraphs (i) +to (v) if the word “mine” in Schedule II of the In- +come Tax Regulations were read as “mine, well or +tailing pond”. (bien de FTP) +CTM use means the use of a property +(a) all or substantially all for activities described in +paragraph (a) or (c) of the definition qualified zero- +emission technology manufacturing activities in +section 5202 of the Income Tax Regulations; or +(b) in a qualifying mineral activity producing all or +substantially all qualifying materials. (utilisation +pour la FTP) +excluded property means any property used in the pro- +duction of battery cells or modules if the production has +benefitted from, or can reasonably be expected to benefit +from, support under a contribution agreement with the +Government of Canada referred to in paragraph 7300(e) +of the Income Tax Regulations. (bien exclu) +government assistance has the same meaning as in +subsection 127(9). (aide gouvernementale) +non-CTM use means a use of a property other than a +CTM use. (utilisation autre que pour la FTP) +non-government assistance has the same meaning as +in subsection 127(9). (aide non gouvernementale) +permitted element means hydrogen, carbon, nitrogen, +oxygen, phosphorus, sulfur, selenium, sodium, potassi- +um, a halogen or a noble gas. (élément autorisé) +qualifying material means +(a) lithium; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 94 +(b) cobalt; +(c) nickel; +(d) copper; +(e) rare earth elements; and +(f) graphite. (matériau admissible) +qualifying mineral activity means +(a) the extraction of resources from a mineral deposit +or from a tailing pond; +(b) a mineral processing activity, including crushing, +grinding, milling, separation, sieving, screening, froth +floatation, leaching, recrystallization, precipitation, +drying, evaporation, heating, calcinating, roasting, +smelting, casting of ingots, refining, purification, dis- +tillation, electrodeposition and surface roughening of +electrodeposited foil, that +(i) is performed at a mine site, well site, tailing +pond, mill, smelter or refinery, and +(ii) occurs prior to or as part of a process intended +(A) to increase the purity of at least one qualify- +ing material, or +(B) to produce a material with non-trace +amounts of a single qualifying material, and +without non-trace amounts of any elements oth- +er than permitted elements; +(c) a recycling activity that is +(i) sorting, disassembly or shredding of a recyclable +material, or +(ii) a material processing activity substantially sim- +ilar to an activity described in paragraph (b) if that +paragraph were read without reference to its sub- +paragraph (i); +(d) a synthetic graphite activity that is +(i) performed during or after the graphitization +stage, and +(ii) a material processing activity substantially sim- +ilar to an activity described in paragraph (b) if that +paragraph were read without reference to its sub- +paragraph (i); or +(e) spheronization +of +graphite +or +coating +of +spheronized graphite. (activité minière admissible) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 95 +qualifying taxpayer means a taxable Canadian corpora- +tion. (contribuable admissible) +specified percentage means in respect of a CTM prop- +erty of the taxpayer that is acquired +(a) before January 1, 2024, determined without refer- +ence to subsection (4), nil; +(b) after December 31, 2023 and before January 1, +2032, 30%; +(c) after December 31, 2031 and before January 1, +2033, 20%; +(d) after December 31, 2032 and before January 1, +2034, 10%; +(e) after December 31, 2033 and before January 1, +2035, 5%; and +(f) after December 31, 2034, nil. (pourcentage déter- +miné) +CTM investment tax credit +(2) If a qualifying taxpayer files with its return of income +for a taxation year a prescribed form containing pre- +scribed information, the taxpayer is deemed to have paid +on its balance-due day for the year an amount on account +of the taxpayer’s tax payable under this Part for the year +equal to the taxpayer’s CTM investment tax credit for the +year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 96 +Time limit for application +(3) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister a prescribed form contain- +ing prescribed information in respect of the amount on +or before the day that is one year after the taxpayer’s fil- +ing-due date for the year and, if the prescribed form is +filed after the taxpayer’s filing-due date for the year, no +payment is deemed to arise under that subsection until +the prescribed form containing the prescribed informa- +tion has been filed with the Minister. +Time of acquisition +(4) For the purpose of this section, CTM property is +deemed not to have been acquired by a taxpayer before +the property is considered to have become available for +use by the taxpayer, determined without reference to +paragraphs 13(27)(c) and (28)(d). +Special rules — adjustments +(5) For the purpose of this section, the capital cost of +CTM property to a taxpayer shall +(a) not include any amount in respect of a capital +property +(i) for which an amount was previously deducted +under this section by any person, +(ii) in respect of which a clean hydrogen tax cred- +it (as defined in subsection 127.48(1)) was deducted +by any person, or +(iii) that has, by virtue of section 21, been added to +the cost of a property; +(b) be determined without reference to subsections +13(7.1) and (7.4); +(c) be reduced by the total of all amounts, each of +which can reasonably be considered to be in respect of +the property and is +(i) an amount of any government assistance or +non-government assistance received by the taxpay- +er in or before the taxation year in which the prop- +erty was acquired, or +(ii) an amount not described in subparagraph (i) +that, in the taxation year, the taxpayer is entitled to +or can reasonably be expected to receive and that +would +be +government +assistance +or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 97 +non-government assistance if it were received by +the taxpayer; and +(d) be determined with reference to subsections +127(11.6) to (11.8) in respect of an expenditure or cost +to a taxpayer except that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) is to be read as a reference to section +127.49, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) is to be read as a reference to subsec- +tion 127.49(9), and +(iii) the term “qualified expenditure” is to be read +as an expenditure eligible to be added to the capital +cost of a CTM property. +Deemed deduction +(6) For the purpose of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2) and sections 127.48 and 129, the amount +deemed under subsection (2) to have been paid by a tax- +payer for a taxation year is deemed to have been deduct- +ed from the taxpayer’s tax otherwise payable under this +Part for the year. +Repayment of assistance +(7) Where a taxpayer has, in a particular taxation year, +repaid (or has not received and can no longer reasonably +be expected to receive) an amount of government assis- +tance or non-government assistance that was applied to +reduce the cost of a property under paragraph (5)(c) for a +preceding taxation year, the amount repaid (or no longer +expected to be received) is to be added to the cost to the +taxpayer of a property acquired in the particular year for +the purpose of determining the taxpayer’s CTM invest- +ment tax credit for the year. +Partnerships +(8) Subject to section 127.491, where, in a particular tax- +ation year of a qualifying taxpayer that is a member of a +partnership, an amount would be determined under sub- +section (2) in respect of the partnership, for its taxation +year that ends in the particular year, if the partnership +were a qualifying taxpayer and its fiscal period were its +taxation year, the portion of that amount that can rea- +sonably be considered to be the taxpayer’s share thereof +shall be added in computing the CTM investment tax +credit of the taxpayer at the end of the particular year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 98 +Unpaid amounts +(9) For the purpose of this section, where any part of the +capital cost of a taxpayer’s CTM property is unpaid on +the day that is 180 days after the end of the taxation year +in which a deduction in respect of a CTM investment tax +credit would otherwise be available in respect of the +property, such amount is to be +(a) excluded from the capital cost of such property in +the year; and +(b) added to the capital cost of such property at the +time it is paid. +Tax shelter investment +(10) Subsection (2) does not apply if a CTM property – +or an interest in a person or partnership that has, directly +or indirectly, an interest in, or for civil law, a right in, +such property – is a tax shelter investment for the pur- +pose of section 143.2. +Recapture — conditions for application +(11) Subsection (12) applies in a taxation year if +(a) a taxpayer acquired a CTM property in the year or +any of the preceding 10 calendar years; +(b) the taxpayer became entitled to a CTM investment +tax credit in respect of the capital cost, or a portion of +the capital cost, of the property; and +(c) in the year, the property (or another property that +incorporates the property) is converted to a non-CTM +use, is exported from Canada or is disposed of without +having been previously exported or converted to a +non-CTM use. +Recapture of credit +(12) If this subsection applies, there shall be added to +the taxpayer’s tax otherwise payable under this Part for +the year the lesser of +(a) the amount of the taxpayer’s CTM investment tax +credit in respect of the property, and +(b) the amount determined by the formula +A × (B ÷ C) +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 99 +A +is the amount of the taxpayer’s CTM investment +tax credit in respect of the property, +B +is +(i) in the case where the property is disposed of +to a person or partnership who deals at arm’s +length with the taxpayer, the proceeds of dispo- +sition of the property, or +(ii) in the case where the property is disposed +of to a person or partnership who does not deal +at arm’s length with the taxpayer, is converted +to a non-CTM use or is exported from Canada, +the fair market value of the property, and +C +is the capital cost of the property on which the +CTM investment tax credit was deducted. +Certain non-arm’s length transfers +(13) Subsections (11) and (12) do not apply to a taxpayer +(in this subsection referred to as the “transferor”) that +disposes of a property to a qualifying taxpayer (in this +subsection referred to as the “purchaser”) related to the +transferor, if the purchaser acquired the property in cir- +cumstances where the property would be CTM property +to the purchaser (but for paragraph (b) of the definition +CTM property in subsection (1)) and is used by the pur- +chaser for a CTM use. +Certain non-arm’s length transfers — recapture +deferred +(14) If subsections (11) and (12) do not apply because of +subsection (13), subsection 127(34) applies with such +modifications as the circumstances require, including +that the reference to subsection 127(33) be read as sub- +section 127.49(13). +Recapture event reporting requirement +(15) If subsection (12) or (13) applies to a taxpayer for a +taxation year, the taxpayer shall notify the Minister in +prescribed form and manner on or before the taxpayer’s +filing-due date for the year. +Recapture of credit for partnerships +(16) Subsection (17) applies in a fiscal period of a part- +nership if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 100 +(a) the partnership acquired a CTM property in the +fiscal period or in any of the 10 preceding calendar +years; +(b) the cost, or a portion of the cost, of the property is +included in an amount, a percentage of which can rea- +sonably be considered to have been included in com- +puting the amount determined under subsection (8) in +respect of the partnership at the end of a fiscal period; +and +(c) in the fiscal period, the property (or another prop- +erty that incorporates the property) is converted to a +non-CTM use, is exported from Canada or is disposed +of without having been previously exported or con- +verted to a non-CTM use. +Addition to tax +(17) If this subsection applies to a fiscal period of a part- +nership, where a taxpayer is a member of the partnership +during the fiscal period, there shall be added to the tax- +payer’s tax otherwise payable under this Part for the tax- +payer’s taxation year in which the fiscal period ends the +amount that can reasonably be considered to be the tax- +payer’s share of the amount, if any, equal to the lesser of +(a) the amount that can reasonably be considered to +have been included in respect of the property in com- +puting the amount determined under subsection (8) in +respect of the partnership, and +(b) the percentage described in paragraph (16)(b) of +(i) where the property (or the other property) is +disposed of to a person who deals at arm’s length +with the partnership, the proceeds of disposition of +the property, and +(ii) in any other case, the fair market value of the +property (or the other property) at the time of the +conversion, export or disposition. +Information return — partnerships +(18) If subsections (16) and (17) apply with respect to +the property of a partnership for a fiscal period, the part- +nership shall notify the Minister in prescribed form and +manner on or before the day when a return is required by +section 229 of the Income Tax Regulations to be filed in +respect of the period. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +38 + +Page 101 +CTM investment tax credit — purpose +(19) The purpose of this section is to encourage the in- +vestment of capital in Canada for a CTM use. +(2) Subsection (1) is deemed to have come into +force on January 1, 2024. +39 (1) The Act is amended by adding the follow- +ing after section 127.49, as enacted by subsection +38(1): +Definitions +127.491 (1) The following definitions apply in this sec- +tion. +at-risk amount has the meaning assigned by subsection +96(2.2). (fraction à risques) +clean economy allocation provision means +(a) subsection 127.48(12); or +(b) subsection 127.49(8). (disposition d’allocation +pour l’économie propre) +clean economy expenditure means +(a) the capital cost of eligible clean hydrogen property +as determined under section 127.48; or +(b) the capital cost of CTM property as determined +under section 127.49. (dépense pour l’économie +propre) +clean economy provision means +(a) this section; +(b) section 127.48; or +(c) section 127.49. (disposition pour l’économie +propre) +clean economy tax credit means +(a) a clean hydrogen tax credit (as defined under +section 127.48(1)); or +(b) a CTM investment tax credit (as defined under +section 127.49(1)). (crédit d’impôt pour l’économie +propre) +limited partner has the meaning assigned by subsection +96(2.4) if that subsection were read without reference to +“if the member’s partnership interest is not an exempt +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 38-39 + +Page 102 +interest (within the meaning assigned by subsection +(2.5)) at that time and”. (commanditaire) +Credits in unreasonable proportions +(2) If the members of a partnership agree to share the +amount of a clean economy tax credit of the partnership +and the share of any member of that amount is not rea- +sonable in the circumstances having regard to the capital +invested in or work performed for the partnership by the +members of the partnership or such other factors as may +be relevant, that share shall, notwithstanding any agree- +ment, be deemed to be the amount that is reasonable in +the circumstances. +Limited partners +(3) Notwithstanding subsection (2), if a taxpayer is a lim- +ited partner of a partnership at the end of a fiscal period +of the partnership, the total of all clean economy tax +credits allocated to the taxpayer by the partnership in re- +spect of that fiscal period shall not exceed the taxpayer’s +at-risk amount in respect of the partnership at the end of +that fiscal period. +Apportionment rule +(4) The amount required by any clean economy alloca- +tion provision to be added in computing a particular +clean economy tax credit of a taxpayer in respect of a +partnership for the taxation year in which the partner- +ship’s fiscal period ends is deemed to be the portion of +the amount otherwise determined under this section in +respect of the taxpayer that is reasonably attributable to +each particular clean economy tax credit. +Assistance received by member of partnership +(5) For the purposes of computing a clean economy tax +credit, if, at a particular time, a taxpayer that is a mem- +ber of a partnership has received, is entitled to receive or +can reasonably be expected to receive government as- +sistance or non-government assistance (as defined in +subsection 127(9)), the amount of that assistance that +may reasonably be considered to be in respect of a clean +economy expenditure of the partnership shall be deemed +to have been received at that time by the partnership as +government assistance or non-government assistance, as +the case may be, in respect of the expenditure. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +39 + +Page 103 +Credit received by member of partnership +(6) For the purposes of subsection 13(7.1), if, pursuant to +an allocation from a partnership under a clean economy +allocation provision, an amount is added in computing a +clean economy tax credit of a taxpayer at the end of the +taxpayer’s taxation year, the amount shall be deemed to +have been received by the partnership at the end of its +fiscal period in respect of which the allocation was made +as assistance from a government for the acquisition of +depreciable property. +Tiered partnerships +(7) For the purposes of each clean economy provision, a +person or partnership that is (or is deemed by this sub- +section to be) a member of a particular partnership that +is a member of another partnership is deemed to be a +member of the other partnership. +(2) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023, except that before January 2024, the defi- +nitions clean economy allocation provision, clean +economy expenditure, clean economy provision and +clean economy tax credit in subsection 127.491(1) of +the Act, as enacted by subsection (1), are to be +read as follows: +clean economy allocation provision means subsection +127.48(12). (disposition d’allocation pour l’économie +propre) +clean economy expenditure means a capital cost of eli- +gible clean hydrogen property as determined under sec- +tion 127.48. (dépense pour l’économie propre) +clean economy provision means +(a) this section; or +(b) section 127.48. (disposition pour l’économie +propre) +clean economy tax credit means a clean hydrogen +tax credit (as defined under section 127.48(1)). (crédit +d’impôt pour l’économie propre) +40 (1) The description of A in section 127.51 of the +Act is replaced by the following: +A +is 20.5%; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 39-40 + +Page 104 +(2) Paragraph (a) of the description of C in sec- +tion 127.51 of the Act is replaced by the following: +(a) the first dollar amount for the year referred to in +paragraph 117(2)(d), in the case of an individual (oth- +er than a trust) or a qualified disability trust (as de- +fined in subsection 122(3)); and +(3) Subsections (1) and (2) apply to taxation years +that begin after December 31, 2023. +41 (1) Subparagraph 127.52(1)(d)(i) of the Act is +replaced by the following: +(i) the references to the fraction applicable to the +individual for the year in each of paragraphs 38(a) +and (b) and section 41 were read as a reference to +“1/1”, and +(2) The formula in subparagraph 127.52(1)(d)(ii) +of the Act is replaced by the following: +A ÷ B +(3) Subsection 127.52(1) of the Act is amended by +adding the following after paragraph (d): +(d.1) in respect of a disposition to which paragraph +38(a.1) applies, the portion of that paragraph before +subparagraph (i) were read as “a taxpayer’s taxable +capital gain for a taxation year from the disposition of +a property is equal to 3/10 of the taxpayer’s capital +gain for the year from the disposition of the property +if”; +(4) The portion of subparagraph 127.52(1)(g)(ii) of +the Act before clause (A) is replaced by the fol- +lowing: +(ii) the total of all amounts each of which is +(5) Clause 127.52(1)(g)(ii)(A) of the French ver- +sion of the Act is replaced by the following: +(A) un montant attribué par la fiducie en appli- +cation du paragraphe 104(21) pour l’année, +(6) The portion of clause 127.52(1)(g)(ii)(B) of the +French version of the Act before subclause (I) is +replaced by the following: +(B) la partie d’un gain en capital imposable net +de la fiducie qu’il est raisonnable de considérer : +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 40-41 + +Page 105 +(7) Subparagraphs 127.52(1)(h)(i) to (vi) of the Act +are replaced by the following: +(i) the amounts deducted under subsection 110(2), +(ii) 7/5 of the amounts deducted under any of para- +graph 110(1)(d.01) and subsections 110.6(2) and +(2.1), +(iii) the amount that would be deductible under +paragraph 110(1)(f) if the individual deducted 1/2 +of the amount the individual deducted for the year +under subparagraph 110(1)(f)(v), +(iv) 1/2 of the amount deducted for the year under +subsection 110.7(1), and +(v) the +amount +deducted +under +paragraph +110(1)(g); +(8) Clause 127.52(1)(i)(i)(A) of the Act is replaced +by the following: +(A) 1/2 of all amounts deducted for the year un- +der paragraphs 111(1)(a), (c), (d) and (e), and +(9) The portion of clause 127.52(1)(i)(i)(B) of the +English version of the Act before subclause (I) is +replaced by the following: +(B) the total of all amounts that would be de- +ductible under those paragraphs for the year if +the amount that would be deductible under +paragraphs 111(1)(a), (c), (d) and (e) was 1/2 of +the amount that would otherwise be deductible +under those paragraphs and if +(10) Clause 127.52(1)(i)(ii)(A) of the Act is re- +placed by the following: +(A) the total of all amounts deducted under +paragraph 111(1)(b), and +(11) Clause 127.52(1)(i)(ii)(B) of the Act is amend- +ed by striking out “and” at the end of subclause +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +41 + +Page 106 +(II) and by replacing subclause (III) with the fol- +lowing: +(III) paragraphs (c.1) and (d) of this subsec- +tion applied in computing the individual’s net +capital loss for any taxation year that ends af- +ter 2011 and begins before 2024, and +(IV) paragraph (c.1) of this subsection applied +in computing the individual’s net capital loss +for any taxation year that begins after 2023; +and +(12) Paragraph 127.52(1)(j) of the Act is replaced +by the following: +(j) in computing the individual’s income for the year, +the individual deducted 1/2 of the amount deducted +for the year under +(i) paragraphs 8(1)(c) to (e), (g) to (l.2) and (p) to +(t), +(ii) paragraphs 20(1)(c) to (f) in respect of an +amount borrowed to earn income from property for +the year, other than an amount described under +any of paragraphs (b), (c), (c.2), (c.3) and (e.1), +(iii) paragraphs 60(e), (e.1) and (g), +(iv) subsections 62(1) and (2), +(v) subsections 63(1) and (2.2), and +(vi) section 64. +(13) Subsections (1) to (12) apply to taxation +years that begin after December 31, 2023. +42 (1) Paragraphs 127.531(a) and (b) of the Act +are replaced by the following: +(a) 1/2 of an amount deducted under any of subsec- +tions 118(1), (2), (3) and (10), sections 118.01 to 118.07, +subsections 118.3(1), (2) and (3) and sections 118.5 to +118.9 in computing the individual’s tax payable for the +year under this Part; +(b) 1/2 of the amount that was claimed under section +118.2 in computing the individual’s tax payable for the +year under this Part, determined without reference to +this Division, to the extent that the amount claimed +does not exceed the maximum amount deductible un- +der that section in computing the individual’s tax +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 41-42 + +Page 107 +payable for the year under this Part, determined with- +out reference to this Division; +(c) 4/5 of the amount that was claimed under section +118.1 in computing the individual’s tax payable for the +year under this Part, determined without reference to +this Division, to the extent that the amount claimed +does not exceed the maximum amount deductible un- +der that section in computing the individual’s tax +payable for the year under this Part, determined with- +out reference to this Division; and +(d) an amount deducted under section 119 or subsec- +tion 127(1) in computing the individual’s tax payable +for the year under this Part. +(2) Subsection (1) applies to taxation years that +begin after December 31, 2023. +43 (1) The definition foreign taxes in subsection +127.54(1) of the English version of the Act is re- +placed by the following: +foreign taxes of an individual for a taxation year means +the total of the business-income taxes, as defined in +subsection 126(7), paid by the individual for the year in +respect of businesses carried on by the individual in +countries other than Canada and 2/3 of the non-busi- +ness-income taxes, as defined in that subsection, paid +by the individual for the year to the governments of +countries other than Canada. (impôts payés à l’étran- +ger) +(2) Paragraph (b) of the definition foreign income +in subsection 127.54(1) of the Act is replaced by +the following: +(b) the individual’s incomes for the year (as would be +determined if paragraph 127.52(1)(d) were applicable) +from sources in countries other than Canada in re- +spect of which the individual has paid non-business- +income taxes, as defined in subsection 126(7), to gov- +ernments of countries other than Canada; (revenu de +source étrangère ) +(3) The +description +of +A +in +subparagraph +127.54(2)(b)(ii) of the Act is replaced by the fol- +lowing: +A +is 20.5%, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 42-43 + +Page 108 +(4) Subsections (2) and (3) apply to taxation years +that begin after December 31, 2023. +44 (1) Paragraph 127.55(f) of the Act is replaced +by the following: +(f) a taxation year of a trust throughout which the +trust is +(i) a trust referred to in paragraph 150(1.2)(f), (g), +(i), (j), (l) or (n), +(ii) an investment fund (as defined in subsection +251.2(1)) unless the trust qualifies as an investment +fund because of or in connection with a transaction +or event or series of transactions or events one of +the main purposes of which is to avoid tax under +this Division, +(iii) a trust +(A) all of the beneficiaries of which are any com- +bination of +(I) persons exempt from tax under this Divi- +sion, and +(II) trusts described in this subparagraph, +(B) under which no person (other than a person +described in subclause (A)(I) or (II)) can be +added as a beneficiary, +(C) in which all interests are fixed interests (as +defined in subsection 94(1)), and +(D) that is irrevocable, +(iv) a trust that is exempt from tax under this Part, +(v) a trust described in subsection 143(1), or +(vi) a unit trust if the total fair market value of the +units of the trust that are listed on a designated +stock exchange represents all or substantially all of +the total fair market value of all the units of the +trust. +(2) Subsection (1) applies to taxation years that +begin after December 31, 2023. +45 (1) Subparagraph (g)(i) of the definition ex- +cluded right or interest in subsection 128.1(10) of +the English version of the Act is replaced by the +following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 43-45 + +Page 109 +(i) the Canada Pension Plan or a provincial pen- +sion plan as defined in section 3 of that Act, +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +46 (1) The definition eligible refundable dividend +tax on hand in subsection 129(4) of the Act is +amended by striking out “and” at the end of sub- +paragraph (a)(i) and by adding the following af- +ter subparagraph (a)(ii): +(iii) eligible dividends received by the particular +corporation in a taxation year that began after 2018 +from corporations (referred to in this subparagraph +as “payer corporations”) that are connected with +the particular corporation to the extent that such +dividends +(A) caused a dividend refund to those payer cor- +porations from their refundable dividend tax on +hand at the end of their first taxation year that +ended after 2018, and +(B) are not otherwise included in determining +the particular corporation’s eligible refundable +dividend tax on hand, and +(2) Subsection (1) applies to taxation years begin- +ning after 2018. +47 (1) Subsection 131(4.1) of the Act is amended +by striking out “or” at the end of paragraph (a), +by adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) if the old share and the new share are not shares of +the same class but are shares of Capital régional et co- +opératif Desjardins, +(i) the old share and the new share derive their val- +ue in the same proportion from the same property +or group of properties, and +(ii) the shares are recognized under securities legis- +lation as or as part of the same investment fund. +(2) Subsection (1) applies to the exchange or oth- +er disposition of a share on or after October 25, +2018. +48 (1) Subparagraph (a)(ii) of the definition reve- +nu gagné in subsection 146(1) of the French ver- +sion of the Act is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 45-48 + +Page 110 +(ii) d’une entreprise qu’il exploite soit seul, soit +comme associé participant activement à l’exploita- +tion de l’entreprise, +(2) Paragraph (c) of the definition revenu gagné +in subsection 146(1) of the French version of the +Act is replaced by the following: +c) soit son revenu, sauf un montant visé à l’alinéa +12(1)z), pour une période de l’année tout au long de la- +quelle il ne résidait pas au Canada tiré, selon le cas, +des fonctions d’une charge ou d’un emploi qu’il rem- +plit au Canada, compte non tenu des alinéas 8(1)c), m) +et m.2), ou d’une entreprise qu’il exploite au Canada, +soit seul, soit comme associé participant activement à +l’exploitation de l’entreprise, sauf dans la mesure où ce +revenu est exonéré de l’impôt sur le revenu au Canada +par l’effet d’une disposition d’un accord ou convention +fiscal conclu avec un autre pays et ayant force de loi au +Canada; +(3) Subparagraph (e)(i) of the definition revenu +gagné in subsection 146(1) of the French version +of the Act is replaced by the following: +(i) d’une entreprise qu’il exploite soit seul, soit +comme associé participant activement à l’exploita- +tion de l’entreprise, +(4) Paragraph (g) of the definition revenu gagné +in subsection 146(1) of the French version of the +Act is replaced by the following: +g) soit sa perte pour une période de l’année tout au +long de laquelle il n’a pas résidé au Canada, provenant +d’une entreprise qu’il exploite au Canada, soit seul, +soit comme associé participant activement à l’exploita- +tion de l’entreprise; +(5) Subsection 146(8.1) of the Act is replaced by +the following: +Deemed receipt of refund of premiums +(8.1) An individual and the legal representative of a de- +ceased annuitant of a registered retirement savings plan +may jointly designate in prescribed form filed with the +Minister that all or a portion of a payment made out of or +under the plan to the legal representative is deemed to +have been received by the individual at the time it was so +paid as a benefit that is a refund of premiums, and not to +have been paid to the legal representative, if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +48 + +Page 111 +(a) a payment not less than the designated amount is +made from the estate of the deceased annuitant to the +individual who is entitled to receive the payment +(i) as a beneficiary (as defined in subsection +108(1)) under the estate, or +(ii) under a decree, order or judgment of a compe- +tent tribunal or under a written agreement, relating +to the rights or interests of a spouse or common- +law partner in respect of property as a result of +marriage or common-law partnership; and +(b) the designated amount would have been a refund +of premiums if it had been paid to the individual di- +rectly from the registered retirement savings plan. +(6) The portion of subsection 146(8.93) of the +French version of the Act before paragraph (a) is +replaced by the following: +Application du paragraphe (8.92) +(8.93) À moins que le ministre n’ait renoncé par écrit à +appliquer le présent paragraphe à l’égard de tout ou par- +tie de la somme déterminée selon le paragraphe (8.92) re- +lativement à un régime enregistré d’épargne-retraite, ce +paragraphe ne s’applique pas dans l’une des circons- +tances suivantes : +(7) The portion of subsection 146(16) of the +French version of the Act before paragraph (d) is +replaced by the following: +Transfert de biens +(16) Malgré les autres dispositions du présent article, un +régime enregistré d’épargne-retraite peut, à un moment +donné, être révisé ou modifié de façon à prévoir le verse- +ment ou le transfert, avant son échéance, par l’émetteur +de biens accumulés pour le compte du rentier du régime +(appelé « cédant » au présent paragraphe) : +a) soit à un régime de pension agréé, au profit du cé- +dant, ou à un régime enregistré d’épargne-retraite ou +un fonds enregistré de revenu de retraite dont le cé- +dant est rentier; +a.1) soit à un fournisseur de rentes autorisé afin d’ac- +quérir une rente viagère différée à un âge avancé au +profit du cédant; +b) soit à un régime enregistré d’épargne-retraite ou +un fonds enregistré de revenu de retraite dont l’époux +ou le conjoint de fait ou l’ex-époux ou ancien conjoint +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +48 + +Page 112 +de fait du cédant est rentier, si le cédant et son époux +ou conjoint de fait ou ex-époux ou ancien conjoint de +fait vivent séparément et si le versement ou le trans- +fert est effectué en vertu d’une ordonnance ou d’un ju- +gement rendus par un tribunal compétent ou en vertu +d’un accord écrit de séparation, visant à partager des +biens entre le cédant et son époux ou conjoint de fait +ou ex-époux ou ancien conjoint de fait, en règlement +des droits découlant du mariage ou de l’union de fait +ou de son échec. +Dans le cas où un tel versement ou transfert est effectué +pour le compte du cédant avant l’échéance du régime, les +règles suivantes s’appliquent : +c) le montant du versement ou du transfert ne peut, +en raison seulement du versement ou du transfert, +être inclus dans le calcul du revenu du cédant ou de +son époux ou conjoint de fait ou ex-époux ou ancien +conjoint de fait; +(8) Subsection 146(21.2) of the Act is replaced by +the following: +Specified pension plan — account +(21.2) For the purposes of paragraph (8.2)(b), subsec- +tion (8.21), paragraphs (16)(a) and (b) and 18(1)(u), sec- +tion 60.011, subparagraph (a)(i) of the definition exclud- +ed right or interest in subsection 128.1(10), paragraph +(b) of the definition excluded premium in subsection +146.01(1), paragraph (c) of the definition excluded pre- +mium in subsection 146.02(1), subsections 146.3(14) and +147(19), section 147.3 and paragraphs 147.5(21)(c) and +212(1)(j.1) and (m) and for the purposes of any regula- +tions made under subsection 147.1(18), an individual’s +account under a specified pension plan is deemed to be a +registered retirement savings plan under which the indi- +vidual is the annuitant. +(9) Subsection (5) is deemed to have come into +force on January 1, 2020. +(10) Subsection (8) is deemed to have come into +force on August 4, 2023. +49 (1) Paragraph (h) of the definition regular eli- +gible amount in subsection 146.01(1) of the Act is +replaced by the following: +(h) the total of the amount and all other eligible +amounts received by the individual in the calendar +year that includes the particular time does not ex- +ceed $60,000, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 48-49 + +Page 113 +(2) Paragraph (g) of the definition supplemental +eligible amount in subsection 146.01(1) of the Act is +replaced by the following: +(g) the total of the amount and all other eligible +amounts received by the individual in the calendar +year that includes the particular time does not ex- +ceed $60,000, and +(3) The portion of subsection 146.01(4) of the Act +before the formula is replaced by the following: +Portion of eligible amount not repaid +(4) Subject to subsection (4.1), there shall be included in +computing an individual’s income for a particular taxa- +tion year included in a particular participation period of +the individual the amount determined by the formula +(4) Section 146.01 of the Act is amended by adding +the following after subsection (4): +Temporary repayment relief — application +(4.1) If the completion date in respect of an eligible +amount received by an individual is after 2022 and before +2027 +(a) subparagraphs (a)(i) and (ii) of the description of +A in subsection (4) are to be read as follows: +“(i) the individual died or ceased to be resident +in Canada in the particular year, +(ii) the completion date in respect of an eligible +amount received by the individual was in the +particular year, or +(iii) subsection (4.2) applies to the particular +year and to an eligible amount received by the +individual”; +(b) paragraph (a) of the description of B in subsection +(4) is to be read as follows: +“(a) nil, if the amount determined for A, after the +application of paragraph (4.1)(a), was nil in the +preceding taxation year, and”; +(c) the reference to “first calendar year” in paragraph +(b) of the description of D in subsection (4) is to be +read as a reference to “fourth calendar year”; and +(d) paragraph (a) of the description of E in subsection +(4) is to be read as follows: +“(a) if the preceding taxation year is the year that +includes the completion date, or one of the three +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +49 + +Page 114 +taxation years immediately following the year that +includes the completion date, the total of all +amounts each of which is designated under sub- +section (3) by the individual for the particular tax- +ation year or any preceding taxation year included +in the particular period, and”. +Temporary repayment relief — conditions +(4.2) This subsection applies to a taxation year and to an +eligible amount received by an individual if +(a) the year is 2024 and the completion date in respect +of the amount was in 2023; +(b) the year is 2025 and the completion date in respect +of the amount was in 2023 or 2024; +(c) the year is 2026 and the completion date in respect +of the amount was in 2023, 2024 or 2025; +(d) the year is 2027 and the completion date in respect +of the amount was in 2024, 2025 or 2026; +(e) the year is 2028 and the completion date in respect +of the amount was in 2025 or 2026; and +(f) the year is 2029 and the completion date in respect +of the amount was in 2026. +(5) Subsections (1) and (2) apply to the 2024 and +subsequent taxation years in respect of amounts +received after April 16, 2024. +(6) Subsections (3) and (4) apply to the 2024 and +subsequent taxation years. +50 The portion of subsection 146.3(6.4) of the +French version of the Act before paragraph (a) is +replaced by the following: +Application du paragraphe (6.3) +(6.4) À moins que le ministre n’ait renoncé par écrit à +appliquer le présent paragraphe à l’égard de tout ou par- +tie de la somme déterminée selon le paragraphe (6.3) re- +lativement à un fonds enregistré de revenu de retraite, ce +paragraphe ne s’applique pas dans l’une des circons- +tances suivantes : +51 (1) The portion of paragraph 146.4(4)(f) of the +French version of the Act before subparagraph +(i) is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 49-51 + +Page 115 +f) le régime ne permet pas que des cotisations y soient +versées, à un moment donné, dans l’une des circons- +tances suivantes : +(2) The portion of paragraph 146.4(4)(g) of the +French version of the Act before subparagraph +(i) is replaced by the following: +g) le régime ne permet pas qu’une cotisation y soit +versée, à un moment donné, dans l’une des circons- +tances suivantes : +52 (1) Paragraph 147.4(1)(c) of the Act is replaced +by the following: +(c) the contract does not permit premiums to be paid +at or after that time, other than +(i) a premium paid at that time out of or under the +plan to purchase the contract, or +(ii) a premium paid after that time to acquire addi- +tional benefits consequential to proceedings com- +menced under the Bankruptcy and Insolvency Act +or the Companies’ Creditors Arrangement Act, +(2) Subsection (1) is deemed to have come into +force on January 1, 2018. +53 (1) Subsection 147.5(12) of the Act is replaced +by the following: +Member’s account +(12) For the purposes of paragraph 18(1)(u), section +60.011, subparagraph (a)(i) of the definition excluded +right or interest in subsection 128.1(10), paragraph +146(8.2)(b), subsection 146(8.21), paragraphs 146(16)(a) +and (b), subparagraph 146(21)(a)(i), paragraph (b) of the +definition excluded premium in subsection 146.01(1), +paragraph (c) of the definition excluded premium in +subsection 146.02(1), subsections 146.3(14) and 147(19) +to (21), sections 147.3 and 160.2 and paragraphs +212(1)(j.1) and (m), and of regulations made under sub- +section 147.1(18), a member’s account under a PRPP is +deemed to be a registered retirement savings plan under +which the member is the annuitant. +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +54 Subsection 149.1(14.1) of the French version of +the Act is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 51-54 + +Page 116 +Déclarations de renseignements +(14.1) Dans les six mois suivant la fin de son année +d’imposition, l’organisation journalistique enregistrée +doit présenter au ministre, sans avis ni mise en demeure, +une déclaration de renseignements et une déclaration +publique de renseignements pour l’année, selon le for- +mulaire prescrit et renfermant les renseignements pres- +crits, y compris, pour la déclaration publique de rensei- +gnements, le nom de chaque donateur dont le total des +dons à l’organisation pendant l’année dépasse 5 000 $ +ainsi que le montant total des dons effectués par ce dona- +teur. +55 (1) Subsection 150(1.2) of the Act is amended +by striking out “or” at the end of paragraph (n), +by adding “or” at the end of paragraph (o) and by +adding the following after paragraph (o): +(p) is an eligible trust, as defined in subsection +135.2(1). +(2) Subsection (1) applies to taxation years that +end after December 30, 2023. +56 (1) Paragraph 152(1)(b) of the Act is replaced +by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.48(2) or 210.2(3) or (4) to be paid on account of the +taxpayer’s tax payable under this Part for the year. +(2) Paragraph 152(1)(b) of the Act, as enacted by +subsection (1), is replaced by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.48(2), 127.49(2) or 210.2(3) or (4) to be paid on ac- +count of the taxpayer’s tax payable under this Part for +the year. +(3) Subsection 152(4) of the Act is amended by +adding the following before paragraph (c): +(b.92) a prescribed form that is required to be filed by +the taxpayer, or a partnership of which the taxpayer is +a member, under subsection 127.48(24) is not filed as +and when required, and the assessment, reassessment +or additional assessment is made in relation to +amounts, transactions or events described in any of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 54-56 + +Page 117 +subsections 127.48(21), (22) or (25) to (28) before the +day that is +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the form +is filed, or +(ii) in any other case, three years after the day on +which the form is filed; +(4) Subsection 152(4) of the Act is amended by +adding the following after paragraph (b.92), as +enacted by subsection (3): +(b.93) a prescribed form that is required to be filed by +the taxpayer, or a partnership of which the taxpayer is +a member, under subsection 127.49(15) or (18) is not +filed as and when required, and the assessment, re- +assessment or additional assessment is made in rela- +tion to transactions or events described in any of sub- +sections 127.49(11) to (14) or (16) and (17) before the +day that is +(i) in the case of a taxpayer described in paragraph +(3.1)(a), four years after the day on which the form +is filed, or +(ii) in any other case, three years after the day on +which the form is filed; +(5) Paragraph 152(4.01)(b) of the Act is amended +by striking out “or” at the end of subparagraph +(ix) and by adding the following after paragraph +(x): +(x.1) the amounts, transactions or events referred +to in paragraph (4)(b.92), or +(x.2) the transactions or events referred to in para- +graph (4)(b.93); +(6) Subsections (1) and (3) are deemed to have +come into force immediately after the expiration +of March 27, 2023. +(7) Subsections (2) and (4) are deemed to have +come into force on January 1, 2024. +(8) Subparagraph 152(4.01)(b)(x.1) of the Act, as +enacted by subsection (5), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(9) Subparagraph 152(4.01)(b)(x.2) of the Act, as +enacted by subsection (5), is deemed to have +come into force on January 1, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +56 + +Page 118 +57 (1) Paragraph 153(1)(d.1) of the Act is replaced +by the following: +(d.1) an +amount +described +in +subparagraph +56(1)(a)(iv), (vii) or (viii), +(2) Section 153 of the Act is amended by adding +the following after subsection (1.04): +Canada Emergency Wage Subsidy claimed +(1.05) Despite subsection (1.02), an amount is not +deemed to have been remitted to the Receiver General if +(a) the eligible employer made an application in re- +spect of section 125.7 for a qualifying period in respect +of which the eligible employer was, without reference +to this subsection, deemed under subsection (1.02) to +have remitted the amount to the Receiver General; +and +(b) the amount was not included under the descrip- +tion of B in subsection 125.7(2) for the eligible employ- +er. +(3) Subsection (1) is deemed to have come into +force on April 1, 2019. +(4) Subsection (2) is deemed to have come into +force on March 18, 2020. +58 (1) Paragraph 157(3)(e) of the Act is replaced +by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3) or 127.48(2) to have been paid +on account of the corporation’s tax payable under this +Part for the year. +(2) Paragraph 157(3)(e) of the Act, as enacted by +subsection (1), is replaced by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.48(2) or 127.49(2) to have +been paid on account of the corporation’s tax payable +under this Part for the year. +(3) Paragraph 157(3.1)(c) of the Act is replaced by +the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3)or 127.48(2) to have been paid +on account of the corporation’s tax payable under this +Part for the taxation year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 57-58 + +Page 119 +(4) Paragraph 157(3.1)(c) of the Act, as enacted by +subsection (3), is replaced by the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.48(2) or 127.49(2) to have +been paid on account of the corporation’s tax payable +under this Part for the taxation year. +(5) Subsections (1) and (3) are deemed to have +come into force immediately after the expiration +of March 27, 2023. +(6) Subsections (2) and (4) are deemed to have +come into force on January 1, 2024. +59 (1) Subsection 163(2) of the Act is amended by +adding the following before paragraph (e): +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.48(2), as the case may be, to be paid for the year +by the person if that amount were calculated by ref- +erence to the information provided in the return or +form filed for the year under that subsection +exceeds +(ii) the amount that is deemed by subsection +127.48(2), as the case may be, to be paid for the year +by the person, +(2) Paragraph 163(2)(d.1) of the Act, as enacted by +subsection (1), is replaced by the following: +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.48(2) or 127.49(2), as the case may be, to be +paid for the year by the person if that amount were +calculated by reference to the information provided +in the return or form filed for the year under that +subsection +exceeds +(ii) the amount that is deemed by subsection +127.48(2) or 127.49(2), as the case may be, to be +paid for the year by the person, +(3) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 58-59 + +Page 120 +(4) Subsection (2) is deemed to have come into +force on January 1, 2024. +60 (1) The portion of subsection 164(3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Interest on refunds and repayments +(3) If, under this section, an amount in respect of a taxa- +tion year (other than an amount, or a portion of the +amount, that can reasonably be considered to arise from +the operation of paragraph 60(n.2) or section 122.5, +122.61, 122.72, 122.8 or 125.7) is refunded or repaid to a +taxpayer or applied to another liability of the taxpayer, +the Minister shall pay or apply interest on it at the pre- +scribed rate for the period that begins on the day that is +the latest of the days referred to in the following para- +graphs and that ends on the day on which the amount is +refunded, repaid or applied: +(2) The portion of subsection 164(3) of the Act be- +fore paragraph (a), as enacted by subsection (1), +is replaced by the following: +Interest on refunds and repayments +(3) If, under this section, an amount in respect of a taxa- +tion year (other than an amount, or a portion of the +amount, that can reasonably be considered to arise from +the operation of paragraph 60(n.2) or section 122.5, +122.61, 122.72, 122.8, 125.7 or 127.421) is refunded or re- +paid to a taxpayer or applied to another liability of the +taxpayer, the Minister shall pay or apply interest on it at +the prescribed rate for the period that begins on the day +that is the latest of the days referred to in the following +paragraphs and that ends on the day on which the +amount is refunded, repaid or applied: +(3) Subsection (1) applies to the 2019 and subse- +quent taxation years. +61 Subsection 204.1(4) of the French version of +the Act is replaced by the following: +Renonciation +(4) Le ministre peut renoncer à l’impôt dont un particu- +lier serait, compte non tenu du présent paragraphe, rede- +vable pour un mois selon les paragraphes (1) ou (2.1), si +celui-ci établit à la satisfaction du ministre que l’excédent +ou l’excédent cumulatif qui est frappé de l’impôt fait suite +à une erreur raisonnable et que des mesures adéquates +sont prises pour éliminer l’excédent. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 59-61 + +Page 121 +62 (1) Paragraph (b) of the description of H in +subsection 204.2(1.2) of the Act is replaced by the +following: +(b) the total of the amounts, each of which is an +amount that is +(i) deducted in or before that preceding year, under +subsections 146(5) and 146(5.1) in computing the +individual’s income for the immediately preceding +taxation year, to the extent that each amount was +deducted in respect of premiums paid under regis- +tered retirement savings plans, or +(ii) contributed in the immediately preceding taxa- +tion year by the individual’s employer or former +employer to an account of the individual under a +pooled registered pension plan, +(2) Subsection (1) applies to the 2012 and subse- +quent taxation years. +63 The portion of subsection 204.91(2) of the +French version of the Act before paragraph (b) is +replaced by the following: +Renonciation +(2) Le ministre peut renoncer à tout ou partie de l’impôt +dont le souscripteur d’un régime enregistré d’épargne- +études serait redevable pour un mois selon le paragraphe +(1), si ce n’était le présent paragraphe, ou l’annuler en +tout ou en partie, dans le cas où il est juste et équitable de +le faire compte tenu des circonstances, y compris : +a) le fait que l’impôt fasse suite à une erreur raison- +nable; +64 Subsection 205(3) of the French version of the +Act is replaced by the following: +Renonciation +(3) Le ministre peut renoncer à la totalité ou à une partie +de l’impôt dont un particulier serait, compte non tenu du +présent paragraphe, redevable pour un mois selon le pa- +ragraphe (2), ou l’annuler en tout ou en partie, si celui-ci +établit à la satisfaction du ministre que l’excédent cumu- +latif qui est frappé de l’impôt fait suite à une erreur rai- +sonnable et que des mesures adéquates sont prises pour +éliminer l’excédent. +65 (1) Subsection 207.01(10) of the Act is amended +by striking out “and” after paragraph (c) and by +replacing paragraph (d) with the following: +(d) the transferor and the recipient — or, if the prop- +erty is transferred as a consequence of the death of the +transferor, the transferor’s legal representative and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 62-65 + +Page 122 +the recipient — jointly elect in prescribed form that +subsection (11) apply in respect of the property and +the election is filed with the Minister on or before the +day that is 90 days after the end of the +(i) recipient’s taxation year that includes the trans- +fer time, if the property is transferred as a conse- +quence of the death of the transferor, or +(ii) transferor’s taxation year that includes the +transfer time, in any other case; and +(e) an amount (in subsection (11) referred to as the +“designated amount”) is designated on the prescribed +form described in paragraph (d) in respect of the +property that +(i) is not less than the adjusted cost base to the +transferor trust of the property immediately before +the transfer time, and +(ii) does not exceed the greater of the amount de- +termined under subparagraph (i) and the fair mar- +ket value of the property at the transfer time. +(2) Subsection (1) is deemed to have come into +force on January 1, 2020. +66 (1) The portion of subsection 207.5(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Election +(2) Despite the definition refundable tax in subsection +207.5(1), where the custodian of a retirement compensa- +tion arrangement so elects in the return under this Part +for a taxation year of an RCA trust under the arrange- +ment and all the subject property, if any, of the arrange- +ment (other than a right to claim a refund under subsec- +tion 164(1) or 207.7(2)) at the end of the year consists on- +ly of cash, debt obligations, shares listed on a designated +stock exchange, units of a mutual fund trust that are list- +ed on a designated stock exchange, or any combination +thereof, an amount equal to the total of +(2) Paragraph 207.5(2)(c) of the Act is replaced by +the following: +(c) the fair market value of those shares or units at the +end of the year +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 65-66 + +Page 123 +(3) Subsections (1) and (2) apply to elections +made in respect of the 2020 and subsequent taxa- +tion years. +67 Paragraph 207.64(a) of the French version of +the Act is replaced by the following: +a) le fait que l’impôt fasse suite à une erreur raison- +nable; +68 (1) Subsection 220(2.2) of the Act is replaced +by the following: +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9) or +subsection 127.48(4). +(2) Subsection 220(2.2) of the Act, as enacted by +subsection (1), is replaced by the following: +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9) or +subsection 127.48(4) or 127.49(3). +(3) Subsection (1) is deemed to have come into +force immediately after the expiration of March +27, 2023. +(4) Subsection (2) is deemed to have come into +force on January 1, 2024. +69 Paragraph 223(1)(b.1) of the Act is repealed. +70 Subsection 227(9.1) of the Act is replaced by +the following: +Penalty +(9.1) Despite any other provision of this Act, any other +enactment of Canada, any enactment of a province or any +other law, the penalty for failure to remit an amount re- +quired to be remitted by a person on or before a pre- +scribed date under subsection 153(1), subsection 21(1) of +the Canada Pension Plan and subsection 82(1) of the +Employment Insurance Act shall, unless the person who +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 66-70 + +Page 124 +is required to remit the amount has, knowingly or under +circumstances amounting to gross negligence, delayed in +remitting the amount or has, knowingly or under circum- +stances amounting to gross negligence, remitted an +amount less than the amount required, apply only to the +amount by which the total of all so required to be remit- +ted on or before that date exceeds $500. +71 The portion of subsection 231.2(3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Judicial authorization +(3) A judge of the Federal Court may, on application by +the Minister and subject to any conditions that the judge +considers appropriate, authorize the Minister to impose +on a third party a requirement under subsection (1) relat- +ing to an unnamed person or more than one unnamed +person (in this subsection referred to as the “group”) if +the judge is satisfied by information on oath that +72 Paragraph (a) of the description of A in sec- +tion 235 of the Act is replaced by the following: +(a) 0.0005% of the corporation’s taxable capital em- +ployed in Canada (within the meaning assigned in +Part I.3) at the end of the taxation year, and +73 (1) The portion of subsection 238(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Offences and punishment +238 (1) Every person who has failed to file or make a re- +turn — other than a return under section 237.3 or 237.4 — +as and when required by or under this Act or a regulation +or who has failed to comply with subsection 116(3), +127(3.1) or (3.2), 147.1(7) or 153(1), any of sections 230 to +232, 244.7 and 267 or a regulation made under subsection +147.1(18) or with an order made under subsection (2) is +guilty of an offence and, in addition to any penalty other- +wise provided, is liable on summary conviction to +(2) Subsection (1) is deemed to have come into +force on June 22, 2023. +74 (1) Paragraph 241(1)(c) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 70-74 + +Page 125 +(c) knowingly use any taxpayer information otherwise +than in the course of the administration or enforce- +ment of this Act, the Canada Pension Plan or the Em- +ployment Insurance Act or for the purpose for which +it was provided under this section. +(2) Paragraph 241(3)(b) of the Act is replaced by +the following: +(b) any legal proceedings relating to the administra- +tion or enforcement of this Act, the Canada Pension +Plan or the Employment Insurance Act or any other +Act of Parliament or law of a province that provides +for the imposition or collection of a tax or duty. +(3) Paragraph 241(4)(a) of the Act is replaced by +the following: +(a) provide to any person taxpayer information that +can reasonably be regarded as necessary for the pur- +poses of the administration or enforcement of this Act, +the Canada Pension Plan or the Employment Insur- +ance Act, solely for that purpose; +(4) Paragraph 241(4)(d) of the Act is amended by +adding the following after subparagraph (vi.1): +(vi.2) to a person employed or engaged in the ser- +vice of an office or agency of the Government of +Canada solely for the purposes of administering or +enforcing sections 127.48, 127.49 and 127.491 or the +evaluation or formulation of related policies or +guidelines, +(5) Subparagraph 241(4)(d)(vii.10) of the Act is +renumbered as subparagraph 241(4)(d)(vii.91). +(6) Paragraph 241(4)(h) of the Act is replaced by +the following: +(h) use, or provide to any person, taxpayer informa- +tion solely for a purpose relating to the supervision, +evaluation or discipline of an authorized person by His +Majesty in right of Canada in respect of a period dur- +ing which the authorized person was employed by or +engaged by or on behalf of His Majesty in right of +Canada to assist in the administration or enforcement +of this Act, the Canada Pension Plan or the Employ- +ment Insurance Act, to the extent that the information +is relevant for the purpose; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Section +74 + +Page 126 +(7) The definition authorized person in subsection +241(10) of the Act is replaced by the following: +authorized person means a person who is engaged or +employed, or who was formerly engaged or employed, by +or on behalf of His Majesty in right of Canada to assist in +carrying out the provisions of this Act, the Canada Pen- +sion Plan or the Employment Insurance Act; (personne +autorisée) +(8) Subsection (4) is deemed to have come into +force on March 28, 2023, except that, before Jan- +uary 1, 2024, subparagraph 241(4)(d)(vi.2) of the +Act (as enacted by subsection (4)) is to be read +without reference to section 127.49. +75 (1) Paragraph (d) of the definition automobile +in subsection 248(1) of the Act is replaced by the +following: +(d) except for the purposes of sections 6 and 15, a mo- +tor vehicle acquired to be sold, rented or leased in the +course of carrying on a business of selling, renting or +leasing motor vehicles or a motor vehicle used for the +purpose of transporting passengers in the course of +carrying on a business of arranging or managing fu- +nerals, and +(2) Subsection (1) is deemed to have come into +force on August 4, 2023. +76 (1) Subsection 250(6) of the Act is amended by +striking out “and” at the end of paragraph (b), by +adding “and” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) the corporation files an election in prescribed form +and manner in respect of the year. +(2) The portion of subsection 250(6.03) of the Act +before paragraph (a) is replaced by the follow- +ing: +Service providers +(6.03) If this subsection applies for a taxation year, then +for the purposes of subsection (6) and paragraphs +81(1)(c) and (c.1), +(3) The definition eligible entity in subsection +250(6.04) of the Act is amended by striking out +“or” at the end of paragraph (a) and by adding +the following after that paragraph: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 74-76 + +Page 127 +(a.1) a corporation resident in Canada (if this Act +were read without reference to subsection (4)) that +satisfies the conditions set out in paragraphs (6)(a) +and (b); or +(4) Subsections (1) to (3) apply to taxation years +that begin on or after December 31, 2023. +C.R.C., c. 945 +Income Tax Regulations +77 (1) The definition remuneration in subsection +100(1) of the Income Tax Regulations is amended +by striking out “or” at the end of paragraph (p), +by adding “or” at the end of paragraph (q) and by +adding the following after paragraph (q): +(r) an amount that is required by subparagraph +56(1)(a)(viii) of the Act to be included in computing +the taxpayer’s income; (rémunération) +(2) Subsection (1) is deemed to have come into +force on April 1, 2019. +78 (1) Subclause (a)(i)(J)(I) of the definition +qualified zero-emission technology manufacturing +activities in section 5202 of the Regulations is re- +placed by the following: +(I) would be a zero-emission vehicle (as de- +fined in subsection 248(1) of the Act if that +definition were read without reference to its +paragraphs (b) to (d)), or +(2) Subsection (1) is deemed to have come into +force on January 1, 2024. +79 (1) The portion of clause (d)(xviii)(A) of Class +43.1 in Schedule II to the Regulations before sub- +clause (I) is replaced by the following: +(A) is used by the taxpayer, or by a lessee of the +taxpayer, primarily for the purpose of storing +and discharging electrical energy +(2) Subclause (d)(xviii)(B)(I) of Class 43.1 in +Schedule II to the Regulations is replaced by the +following: +(I) the electrical energy to be stored and dis- +charged is generated from other property that +is described in paragraph (c) or in any other +subparagraph of this paragraph, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Act +Sections 76-79 + +Page 128 +(3) The portion of subparagraph (d)(xix) of Class +43.1 in Schedule II to the Regulations before +clause (A) is replaced by the following: +(xix) a pumped hydroelectric energy storage instal- +lation all or substantially all of the use of which by +the taxpayer, or by a lessee of the taxpayer, is to +store and discharge electrical energy including re- +versing turbines, transmission equipment, dams, +reservoirs and related structures, and that meets +the condition in either subclause (d)(xviii)(B)(I) or +(II) in this Class, but not including +(4) Subparagraph (e)(i) of Class 43.1 in Schedule +II to the Regulations is replaced by the following: +(i) is situated in Canada, including property de- +scribed in subparagraph (d)(v) or (xiv) that is in- +stalled in the exclusive economic zone of Canada, +Coordinating Amendments +Bill C-59 +80 (1) Subsections (2) to (212) apply if Bill C-59, +introduced in the 1st session of the 44th Parlia- +ment and entitled the Fall Economic Statement +Implementation Act, 2023 (in this section re- +ferred to as the “other Act”), receives royal as- +sent. +(2) Paragraph 12(1)(t) of the Income Tax Act, as +enacted by subsection 5(1) of this Act, is replaced +by the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6) or 127.48(3) in respect of a +property acquired or an expenditure made in a pre- +ceding taxation year in computing the taxpayer’s tax +payable for a preceding taxation year to the extent that +it was not included in computing the taxpayer’s in- +come for a preceding taxation year under this para- +graph or is not included in an amount determined un- +der paragraph 13(7.1)(e) or 37(1)(e), subparagraph +53(2)(c)(vi) to (vi.3) or (h)(ii) or for I in the definition +undepreciated capital cost in subsection 13(21) or L +in the definition cumulative Canadian exploration +expense in subsection 66.1(6); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Income Tax Regulations +Sections 79-80 + +Page 129 +(3) Paragraph 12(1)(t) of the Income Tax Act, as +enacted by subsection 5(2) of this Act, is replaced +by the following: +Investment tax credit +(t) the amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6), 127.48(3) or 127.49(6) in re- +spect of a property acquired or an expenditure made +in a preceding taxation year in computing the taxpay- +er’s tax payable for a preceding taxation year to the ex- +tent that it was not included in computing the taxpay- +er’s income for a preceding taxation year under this +paragraph or is not included in an amount determined +under paragraph 13(7.1)(e) or 37(1)(e), subparagraph +53(2)(c)(vi) to (vi.4) or (h)(ii) or for I in the definition +undepreciated capital cost in subsection 13(21) or L +in the definition cumulative Canadian exploration +expense in subsection 66.1(6); +(4) The portion of subsection 13(7.1) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 6(2) of this Act, is replaced by the fol- +lowing: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6), 127.44(3), 127.45(6) or 127.48(3) +in respect of a depreciable property or received or is enti- +tled to receive assistance from a government, municipali- +ty or other public authority in respect of, or for the acqui- +sition of, depreciable property, whether as a grant, sub- +sidy, forgivable loan, deduction from tax, investment al- +lowance or as any other form of assistance other than +(5) The portion of subsection 13(7.1) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 6(3) of this Act, is replaced by the fol- +lowing: +Deemed capital cost of certain property +(7.1) For the purposes of this Act, where section 80 ap- +plied to reduce the capital cost to a taxpayer of a depre- +ciable property or a taxpayer deducted an amount under +subsection 127(5) or (6), 127.44(3), 127.45(6), 127.48(3) or +127.49(6) in respect of a depreciable property or received +or is entitled to receive assistance from a government, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 130 +municipality or other public authority in respect of, or for +the acquisition of, depreciable property, whether as a +grant, subsidy, forgivable loan, deduction from tax, in- +vestment allowance or as any other form of assistance +other than +(6) Paragraph 13(7.1)(e) of the Income Tax Act, as +enacted by subsection 6(5) of this Act, is replaced +by the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6), 127.44(3), 127.45(6) +or 127.48(3) by the taxpayer for a taxation year ending +before the particular time, +(7) Paragraph 13(7.1)(e) of the Income Tax Act, as +enacted by subsection 6(6) of this Act, is replaced +by the following: +(e) where the property was acquired in a taxation year +ending before the particular time, all amounts deduct- +ed under subsection 127(5) or (6), 127.44(3), 127.45(6), +127.48(3) or 127.49(6) by the taxpayer for a taxation +year ending before the particular time, +(8) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the In- +come Tax Act, as enacted by subsection 6(7) of +this Act, is replaced by the following: +I +is the total of all amounts deducted under subsec- +tion 127(5) or (6), 127.44(3), 127.45(6) or 127.48(3), +in respect of a depreciable property of the class of +the taxpayer, in computing the taxpayer’s tax +payable for a taxation year ending before that time +and subsequent to the disposition of that property +by the taxpayer, +(9) The description of I in the definition undepre- +ciated capital cost in subsection 13(21) of the In- +come Tax Act, as enacted by subsection 6(8) of +this Act, is replaced by the following: +I +is the total of all amounts deducted under subsec- +tion 127(5) or (6), 127.44(3), 127.45(6), 127.48(3) or +127.49(6), in respect of a depreciable property of +the class of the taxpayer, in computing the taxpay- +er’s tax payable for a taxation year ending before +that time and subsequent to the disposition of that +property by the taxpayer, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 131 +(10) The portion of paragraph 13(24)(a) of the In- +come Tax Act before subparagraph (i), as enact- +ed by subsection 6(9) of this Act, is replaced by +the following: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1, +127.44, 127.45 and 127.48, the property is deemed +(11) The portion of paragraph 13(24)(a) of the In- +come Tax Act before subparagraph (i), as enact- +ed by subsection 6(10) of this Act, is replaced by +the following: +(a) subject to paragraph (b), for the purposes of the +description of A in the definition undepreciated capi- +tal cost in subsection (21) and of sections 127, 127.1, +127.44, 127.45, 127.48 and 127.49, the property is +deemed +(12) The portion of paragraph (l) in the descrip- +tion of B in the definition adjusted taxable income +in subsection 18.2(1) of the Income Tax Act before +subparagraph (ii) is replaced by the following: +(l) an amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6) or 127.48(3) in respect of a +property acquired in a preceding taxation year in com- +puting the taxpayer’s tax payable for a preceding taxa- +tion year to the extent that it +(i) is included in an amount determined under +paragraph 13(7.1)(e) or subparagraph 53(2)(c)(vi) +to (vi.3) or (h)(ii) or for I in the definition undepre- +ciated capital cost in subsection 13(21), and +(13) The portion of paragraph (l) in the descrip- +tion of B in the definition adjusted taxable income +in subsection 18.2(1) of the Income Tax Act before +subparagraph (ii), as enacted by subsection (12), +is replaced by the following: +(l) an amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6), 127.48(3) or 127.49(6) in re- +spect of a property acquired in a preceding taxation +year in computing the taxpayer’s tax payable for a pre- +ceding taxation year to the extent that it +(i) is included in an amount determined under +paragraph 13(7.1)(e) or subparagraph 53(2)(c)(vi) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 132 +to (vi.4) or (h)(ii) or for I in the definition undepre- +ciated capital cost in subsection 13(21), and +(14) Subparagraph 53(1)(e)(xiii) of the Income +Tax Act, as enacted by subsection 10(1) of this +Act, is replaced by the following: +(xiii) any amount required by subsection 127(30) or +127.45(17) or section 127.48 or 211.92 to be added to +the taxpayer’s tax otherwise payable under this Part +for a taxation year that ended before that time in +respect of the interest in the partnership; +(15) Subparagraph 53(1)(e)(xiii) of the Income +Tax Act, as enacted by subsection 10(2) of this +Act, is replaced by the following: +(xiii) any amount required by subsection 127(30), +127.45(17), section 127.48, subsection 127.49(17) or +section 211.92 to be added to the taxpayer’s tax oth- +erwise payable under this Part for a taxation year +that ended before that time in respect of the inter- +est in the partnership; +(16) Subparagraph 53(2)(c)(viii.1) of the Income +Tax Act, as enacted by subsection 10(3) of this +Act, +is +renumbered +as +subparagraph +53(2)(c)(vi.3) and is repositioned accordingly. +(17) Subparagraph 53(2)(c)(viii.2) of the Income +Tax Act, as enacted by subsection 10(4) of this +Act, +is +renumbered +as +subparagraph +53(2)(c)(vi.4) and is repositioned accordingly. +(18) Subclause 66.8(1)(a)(ii)(B)(I) of the Income +Tax Act, as enacted by subsection 15(1) of this +Act, is replaced by the following: +(I) the total of all amounts required by sub- +sections 127(8), 127.44(11), 127.45(8) and +127.48(12) in respect of the partnership to be +added in computing the investment tax credit, +the CCUS tax credit (as defined in subsection +127.44(1)), the clean technology investment +tax credit (as defined in subsection 127.45(1)) +or the clean hydrogen tax credit (as defined +in subsection 127.48(1)) of the taxpayer in re- +spect of the fiscal period, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 133 +(19) Subclause 66.8(1)(a)(ii)(B)(I) of the Income +Tax Act, as enacted by subsection 15(2) of this +Act, is replaced by the following: +(I) the total of all amounts required by sub- +sections +127(8), +127.44(11), +127.45(8), +127.48(12) and 127.49(8) in respect of the part- +nership to be added in computing the invest- +ment tax credit, the CCUS tax credit (as de- +fined in subsection 127.44(1)), the clean tech- +nology investment tax credit (as defined in +subsection 127.45(1)), the clean hydrogen +tax credit (as defined in subsection 127.48(1)) +or the CTM investment tax credit (as defined +in subsection 127.49(1)) of the taxpayer in re- +spect of the fiscal period, and +(20) Paragraph 87(2)(j.6) of the Income Tax Act is +replaced by the following: +Continuing corporation +(j.6) for the purposes of paragraphs 12(1)(t) and (x), +subsections 12(2.2) and 13(7.1), (7.4) and (24), para- +graphs 13(27)(b) and (28)(c), subsections 13(29) and +18(9.1), paragraphs 20(1)(e), (e.1), (v) and (hh), sec- +tions 20.1 and 32, paragraph 37(1)(c), subsection +39(13), subparagraphs 53(2)(c)(vi) and (h)(ii), para- +graph 53(2)(s), subsections 53(2.1), 66(11.4), 66.7(11) +and 84.1(2.31) and (2.32), section 110.61, subsection +127(10.2), section 139.1, subsection 152(4.3), the deter- +mination of D in the definition undepreciated capital +cost in subsection 13(21), the determination of L in +the definition cumulative Canadian exploration ex- +pense in subsection 66.1(6) and the definition qualify- +ing business transfer in subsection 248(1), the new +corporation is deemed to be the same corporation as, +and a continuation of, each predecessor corporation; +(21) Paragraph 87(2)(qq.1) of the Income Tax Act, +as enacted by subsection 18(1) of this Act, is +deemed to have been repealed immediately after +the expiration of March 27, 2023. +(22) Paragraph 87(2)(qq.1) of the Income Tax Act, +as enacted by subsection 18(2) of this Act, is +deemed to have been repealed on January 1, 2024. +(23) Paragraph 87(2)(qq.1) of the Income Tax Act, +as enacted by subsection 18(2) of the other Act, is +replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 134 +Continuation of corporation +(qq.1) for the purposes of sections 127.44, 127.45 and +127.48 and Part XII.7, the new corporation is deemed +to be the same corporation as, and a continuation of, +each predecessor corporation; +(24) Paragraph 87(2)(qq.1) of the Income Tax Act, +as enacted by subsection (23), is replaced by the +following: +Continuation of corporation +(qq.1) for the purposes of sections 127.44, 127.45, +127.48 and 127.49 and Part XII.7, the new corporation +is deemed to be the same corporation as, and a contin- +uation of, each predecessor corporation; +(25) Paragraph 88(1)(e.31) of the Income Tax Act, +as enacted by subsection 19(1) of this Act, is +deemed to have been repealed immediately after +the expiration of March 27, 2023. +(26) Paragraph 88(1)(e.31) of the Income Tax Act, +as enacted by subsection 19(2) of this Act, is +deemed to have been repealed on January 1, 2024. +(27) Paragraph 88(1)(e.31) of the Income Tax Act, +as enacted by subsection 19(1) of the other Act, is +replaced by the following: +(e.31) for the purposes of sections 127.44, 127.45 and +127.48 and Part XII.7, at the end of any particular tax- +ation year ending after the subsidiary was wound up, +the parent is deemed to be the same corporation as, +and a continuation of the subsidiary; +(28) Paragraph 88(1)(e.31) of the Income Tax Act, +as enacted by subsection (27), is replaced by the +following: +(e.31) for the purposes of sections 127.44, 127.45, +127.48 and 127.49 and Part XII.7, at the end of any par- +ticular taxation year ending after the subsidiary was +wound up, the parent is deemed to be the same corpo- +ration as, and a continuation of the subsidiary; +(29) Paragraph 88(2)(c) of the Income Tax Act, as +enacted by subsection 19(3) of this Act, is re- +placed by the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 135 +“(t) the amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6) or 127.48(3) in computing the +taxpayer’s tax payable for the year or a preceding taxa- +tion year to the extent that it was not included under +this paragraph in computing the taxpayer’s income for +a preceding taxation year or is not included in an +amount determined under paragraph 13(7.1)(e) or +37(1)(e) or subparagraph 53(2)(c)(vi) to (c)(vi.3) or +(h)(ii) or the amount determined for I in the definition +undepreciated capital cost in subsection 13(21) or L +in the definition cumulative Canadian exploration +expense in subsection 66.1(6);”. +(30) Paragraph 88(2)(c) of the Income Tax Act, as +enacted by subsection 19(4) of this Act, is re- +placed by the following: +(c) for the purpose of computing the income of the +corporation for its taxation year that includes the par- +ticular time, paragraph 12(1)(t) shall be read as fol- +lows: +“(t) the amount deducted under subsection 127(5) or +(6), 127.44(3), 127.45(6), 127.48(3) or 127.49(6) in com- +puting the taxpayer’s tax payable for the year or a pre- +ceding taxation year to the extent that it was not in- +cluded under this paragraph in computing the taxpay- +er’s income for a preceding taxation year or is not in- +cluded in an amount determined under paragraph +13(7.1)(e) or 37(1)(e) or subparagraph 53(2)(c)(vi) to +(c)(vi.4) or (h)(ii) or the amount determined for I in +the definition undepreciated capital cost in subsec- +tion 13(21) or L in the definition cumulative Canadi- +an exploration expense in subsection 66.1(6);”. +(31) Subparagraph 96(2.1)(b)(ii) of the Income +Tax Act, as enacted by subsection 22(1) of this +Act, is replaced by the following: +(ii) the amount required by subsection 127(8), +127.44(11), 127.45(8) or 127.48(12) in respect of the +partnership to be added in computing the invest- +ment tax credit, the CCUS tax credit (as defined in +subsection 127.44(1)), the clean technology in- +vestment tax credit (as defined in subsection +127.45(1)) or the clean hydrogen tax credit (as de- +fined in subsection 127.48(1)) of the taxpayer for +the taxation year, +(32) Subparagraph 96(2.1)(b)(ii) of the Income +Tax Act, as enacted by subsection 22(2) of this +Act, is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 136 +(ii) the amount required by subsection 127(8), +127.44(11), 127.45(8), 127.48(12) or 127.49(8) in re- +spect of the partnership to be added in computing +the investment tax credit, the CCUS tax credit (as +defined in subsection 127.44(1)), the clean technol- +ogy investment tax credit (as defined in subsec- +tion 127.45(1)), the clean hydrogen tax credit (as +defined in subsection 127.48(1)) or the CTM invest- +ment tax credit (as defined in subsection +127.49(1)) of the taxpayer for the taxation year, +(33) The portion of subsection 96(2.2) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 22(3) of this Act, is replaced by the fol- +lowing: +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.44, 127.45, 127.47 and 127.48, the at-risk amount +of a taxpayer, in respect of a partnership of which the +taxpayer is a limited partner, at any particular time is the +amount, if any, by which the total of +(34) The portion of subsection 96(2.2) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 22(4) of this Act, is replaced by the fol- +lowing: +At-risk amount +(2.2) For the purposes of this section and sections 111, +127, 127.44, 127.45, 127.47, 127.48 and 127.49, the at-risk +amount of a taxpayer, in respect of a partnership of +which the taxpayer is a limited partner, at any particular +time is the amount, if any, by which the total of +(35) The portion of subsection 96(2.4) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 22(5) of this Act, is replaced by the fol- +lowing: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.44, 127.45, 127.47 and 127.48, a taxpayer who is a +member of a partnership at a particular time is a limited +partner of the partnership at that time if the member’s +partnership interest is not an exempt interest (within the +meaning assigned by subsection (2.5)) at that time and if, +at that time or within three years after that time, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 137 +(36) The portion of subsection 96(2.4) of the In- +come Tax Act before paragraph (a), as enacted by +subsection 22(6) of this Act, is replaced by the fol- +lowing: +Limited partner +(2.4) For the purposes of this section and sections 111, +127, 127.44, 127.45, 127.47, 127.48 and 127.49, a taxpayer +who is a member of a partnership at a particular time is a +limited partner of the partnership at that time if the +member’s partnership interest is not an exempt interest +(within the meaning assigned by subsection (2.5)) at that +time and if, at that time or within three years after that +time, +(37) The Income Tax Act is amended by adding +the following after section 110.6: +Capital gains deduction for qualifying business +transfer – conditions +110.61 (1) Subsection (2) applies to an individual (oth- +er than a trust) if, at the time of a disposition (referred to +in this section as the “disposition time”) of shares of the +capital stock (referred to in this section as the “subject +shares”) of a corporation (referred to in this section as +the “subject corporation”) to a trust (or to a purchaser +corporation wholly owned by the trust) that occurred af- +ter 2023 and before 2027 under a qualifying business +transfer, the following conditions are met: +(a) no individual has prior to the disposition time +sought a deduction under this section in respect of a +disposition of shares that, at the time of that disposi- +tion, derived their value from an active business that is +also relevant to the determination of whether the dis- +position of the subject shares satisfies the condition +set out in paragraph (a) of the definition qualifying +business transfer in subsection 248(1); +(b) throughout the 24 months immediately preceding +the disposition time, +(i) the subject shares were not owned by anyone +other than the individual or a person or partnership +related to the individual, and +(ii) more than 50% of the fair market value of the +subject shares was derived from assets which were +used principally in an active business; +(c) immediately before the disposition time, +(i) the subject corporation and each corporation af- +filiated with the subject corporation in which the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 138 +subject corporation owns (directly or indirectly) +shares is not a professional corporation, and +(ii) the trust does not control a corporation whose +employees are beneficiaries of the trust; +(d) at the disposition time, +(i) the individual is at least 18 years of age, +(ii) throughout any 24-month period ending before +the disposition time, the individual, or a spouse or +common-law partner of the individual, was actively +engaged on a regular and continuous basis in the +business that is relevant to the determination of +whether the subject shares satisfy the condition set +out in paragraph (a) of the definition qualifying +business transfer in subsection 248(1), and +(iii) at least 75% of the beneficiaries of the trust are +resident in Canada; and +(e) the trust, any purchaser corporation owned by the +trust, the individual and any other individual entitled +to a deduction under subsection (2) in respect of the +qualifying business transfer +(i) jointly elect, in prescribed form, for the deduc- +tion provided under subsection (2) to apply in re- +spect of the disposition of the subject shares, +(ii) include the following information in the elec- +tion: +(A) an amount (in this paragraph referred to as +the “elected amount”) equal to the total amount +of capital gains that the parties agree may be eli- +gible for a deduction under subsection (2) with +respect to the qualifying business transfer, not +exceeding $10,000,000, and +(B) if more than one individual is eligible for a +deduction in respect of the qualifying business +transfer, the percentage of the elected amount +that is assigned to each eligible individual (pro- +vided that the total percentages assigned to all +individuals cannot exceed 100%), and +(iii) file the election with the Minister on or before +the trust’s filing-due date for the taxation year that +includes the disposition time. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 139 +Capital gains deduction — qualifying business +transfers +(2) If this subsection applies to an individual, in comput- +ing the taxable income for a taxation year of the individu- +al, there may be deducted such amount as the individual +may claim not exceeding the least of +(a) the amount that would be determined in respect of +the individual for the year under paragraph 3(b) (to +the extent that that amount is not included in comput- +ing +an +amount +determined +under +paragraph +110.6(2)(d) or (2.1)(d) for the individual) in respect of +capital gains and capital losses if the only properties +referred to in paragraph 3(b) were the subject shares +of the individual, and +(b) an amount determined by the formula +A × B × C − D +where +A +is the elected amount (within the meaning of +clause (1)(e)(ii)(A)) included in the joint election +referred to in paragraph (1)(e), +B +is +(i) 1, unless more than one individual is enti- +tled to a deduction under this subsection in re- +spect of the qualifying business transfer, +(ii) the percentage assigned to the individual in +the joint election referred to in paragraph +(1)(e), if a percentage is assigned to the individ- +ual in accordance with clause (1)(e)(ii)(B), and +(iii) in any other case, nil, +C +is the fraction of the taxpayer’s capital gain from +the disposition of the subject shares that is a tax- +able capital gain under paragraph 38(a) that ap- +plies to the subject shares in the year, and +D +is the total of each amount claimed by the taxpay- +er under this subsection in a prior taxation year in +respect of the disposition of the subject shares +multiplied by the amount determined by the for- +mula +E ÷ F +where +E +is the fraction of a capital gain that is a tax- +able capital gain under paragraph 38(a) in the +current year, and +F +is the fraction of a capital gain that is a tax- +able capital gain under paragraph 38(a) in the +prior year in respect of the disposition of the +subject shares. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 140 +Disqualifying event +(3) For the purposes of this section, a disqualifying event +in respect of a qualifying business transfer occurs at the +earliest of +(a) the time when the trust that participated in the +qualifying business transfer ceases to be an employee +ownership trust, and +(b) the time that is the beginning of the taxation year +of a qualifying business of the trust in which less than +50% of the fair market value of the shares of the quali- +fying business is attributable to assets used principally +in an active business carried on by one or more quali- +fying businesses controlled by the trust at both that +time and at the beginning of the preceding taxation +year of the qualifying business. +Consequences of a disqualifying event +(4) If a disqualifying event in respect of a qualifying busi- +ness transfer occurs +(a) within 24 months of the disposition time for the +qualifying business transfer, subsection (2) is deemed +to have never applied in respect of the subject shares +disposed of under the qualifying business transfer; or +(b) any time after the day that is 24 months after the +disposition time for the qualifying business transfer, +in computing the income of the trust that participated +in the qualifying business transfer, the trust is deemed +to have a gain equal to the elected amount (within the +meaning of clause (1)(e)(ii)(A)) included in the joint +election referred to in paragraph (1)(e), for the year in +which the disqualifying event occurs, from the disposi- +tion of a capital property. +Anti-avoidance +(5) Despite any other provision in this section, subsec- +tion (2) does not apply in respect of a qualifying business +transfer if it is reasonable to consider that one of the pur- +poses of any transaction (as defined in subsection +245(1)), or series of transactions, is to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 141 +(a) involve the trust (or the purchaser corporation) in +the qualifying business transfer to accommodate the +direct or indirect acquisition of subject shares (or the +acquisition of all or substantially all of the risk of loss +and opportunity for gain or profit in respect of the +subject shares) by another person or partnership (oth- +er than the trust or the purchaser corporation) in a +manner that permits an individual to claim a deduc- +tion under subsection (2) that would otherwise not be +available; or +(b) organize or reorganize a subject corporation or +any other corporation, partnership or trust in a man- +ner that allows a deduction to be claimed under sub- +section (2) in respect of more than one qualifying busi- +ness transfer of a business that is relevant to the deter- +mination of whether subject shares satisfied the condi- +tion set out in paragraph (a) of the definition qualify- +ing business transfer in subsection 248(1). +Failure to report capital gain +(6) Despite subsection (2), no amount may be deducted +under this section in respect of a capital gain of an indi- +vidual for a particular taxation year in computing the in- +dividual’s taxable income for the particular taxation year +or any subsequent year, if +(a) the individual knowingly or under circumstances +amounting to gross negligence +(i) fails to file the individual’s return of income for +the particular taxation year within one year after +the taxpayer’s filing-due date for the particular tax- +ation year, or +(ii) fails to report the capital gain in the individual’s +return of income for the particular taxation year; +and +(b) the Minister establishes the facts justifying the de- +nial of such an amount under this section. +Deduction not permitted +(7) Despite subsection (2), no amount may be deducted +under this section in computing an individual’s taxable +income for a taxation year in respect of a capital gain of +the individual for the taxation year if the capital gain is +from a disposition of property which disposition is part +of a series of transactions or events +(a) that includes a dividend received by a corporation +to which dividend subsection 55(2) does not apply but +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 142 +would apply if this Act were read without reference to +paragraph 55(3)(b); or +(b) in which any property is acquired by a corporation +or partnership for consideration that is significantly +less than the fair market value of the property at the +time of acquisition (other than an acquisition as the +result of an amalgamation or merger of corporations +or the winding-up of a corporation or partnership or a +distribution of property of a trust in satisfaction of all +or part of a corporation’s capital interest in the trust). +Deduction not permitted +(8) Despite subsection (2), if an individual has a capital +gain for a taxation year from the disposition of a property +and it can reasonably be concluded, having regard to all +the circumstances, that a significant part of the capital +gain is attributable to the fact that dividends were not +paid on a share (other than a prescribed share within the +meaning of subsection 110.6(8)) or that dividends paid on +such a share in the taxation year or in any preceding tax- +ation year were less than 90% of the average annual rate +of return on that share for that year, no amount in re- +spect of that capital gain shall be deducted under this +section in computing the individual’s taxable income for +the year. +Average annual rate of return +(9) For the purpose of subsection (8), the average annual +rate of return on a share (other than a prescribed share +within the meaning of subsection 110.6(8)) of a corpora- +tion for a taxation year is the annual rate of return by way +of dividends that a knowledgeable and prudent investor +who purchased the share on the day it was issued would +expect to receive in that year, other than the first year af- +ter the issue, in respect of the share if +(a) there was no delay or postponement of the pay- +ment of dividends and no failure to pay dividends in +respect of the share; +(b) there was no variation from year to year in the +amount of dividends payable in respect of the share +(other than where the amount of dividends payable is +expressed as an invariant percentage of or by refer- +ence to an invariant difference between the dividend +expressed as a rate of interest and a generally quoted +market interest rate); and +(c) the proceeds to be received by the investor on the +disposition of the share are the same amount the cor- +poration received as consideration on the issue of the +share. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 143 +Deduction not permitted +(10) If it is reasonable to consider that one of the main +reasons for an individual acquiring, holding or having an +interest in a partnership or trust (other than an interest +in a personal trust) or for the existence of any terms, con- +ditions, rights or other attributes of the interest is to en- +able the individual to receive or have allocated to the in- +dividual a percentage of any capital gain or taxable capi- +tal gain of the partnership or trust that is larger than the +individual’s percentage of the income of the partnership +or trust, as the case may be, despite any other provision +of this Act, no amount may be deducted under subsection +(2) by the individual in respect of any such gain allocated +or distributed to the individual. +Related persons, etc. +(11) For the purposes of this section, +(a) a taxpayer shall be deemed to have disposed of +shares that are identical properties in the order in +which the taxpayer acquired them; +(b) a personal trust shall be deemed +(i) to be related to a person or partnership for any +period throughout which the person or partnership +was a beneficiary of the trust, and +(ii) in respect of shares of the capital stock of a cor- +poration, to be related to the person from whom it +acquired those shares if, at the time the trust dis- +posed of the shares, all of the beneficiaries (other +than registered charities) of the trust were related +to that person or would have been so related if that +person were living at that time; +(c) a partnership shall be deemed to be related to a +person for any period throughout which the person +was a member of the partnership; +(d) a person who is a member of a partnership that is +a member of another partnership is deemed to be a +member of the other partnership; +(e) if a corporation acquires shares of a class of the +capital stock of another corporation from any person, +it shall be deemed in respect of those shares to be re- +lated to the person if all or substantially all the consid- +eration received by that person from the corporation +in respect of those shares was common shares of the +capital stock of the corporation; and +(f) shares issued by a corporation to a particular per- +son or partnership shall be deemed to have been +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 144 +owned immediately before their issue by a person who +was not related to the particular person or partnership +unless the shares were issued +(i) as consideration for other shares, +(ii) as part of a transaction or series of transactions +in which the person or partnership disposed of +property to the corporation that consisted of +(A) all or substantially all the assets used in an +active business carried on by that person or the +members of that partnership, or +(B) an interest in a partnership all or substan- +tially all the assets of which were used in an ac- +tive business carried on by the members of the +partnership, or +(iii) as payment of a stock dividend. +(38) Clause 111(1)(e)(ii)(A) of the Income Tax +Act, as enacted by subsection 24(1) of this Act, is +replaced by the following: +(A) the amount required by subsection 127(8), +127.44(11), 127.45(8) or 127.48(12) in respect of +the partnership to be added in computing the in- +vestment tax credit, the CCUS tax credit (as de- +fined in subsection 127.44(1)), the clean tech- +nology investment tax credit (as defined in +subsection 127.45(1)) or the clean hydrogen tax +credit (as defined in subsection 127.48(1)) of the +taxpayer for the taxation year, +(39) Clause 111(1)(e)(ii)(A) of the Income Tax +Act, as enacted by subsection 24(2) of this Act, is +replaced by the following: +(A) the amount required by subsections 127(8), +127.44(11), 127.45(8), 127.48(12) or 127.49(8) in +respect of the partnership to be added in com- +puting the investment tax credit, the CCUS tax +credit (as defined in subsection 127.44(1)), the +clean technology investment tax credit (as de- +fined in subsection 127.45(1)), the clean hydro- +gen tax credit (as defined in subsection +127.48(1)) or the CTM investment tax credit (as +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 145 +defined in subsection 127.49(1)) of the taxpayer +for the taxation year +(40) Paragraph (b) of the description of E in the +definition non-capital loss in subsection 111(8) of +the Income Tax Act is replaced by the following: +(b) an amount deducted under paragraph +(1)(a.1) or (b) or section 110.6, or deductible un- +der any of paragraphs 110(1)(d) to (g) and (k), +section 112 and subsections 113(1) and 138(6), in +computing the taxpayer’s taxable income for the +year, or +(41) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +by subsection 34(3) of this Act, is replaced by the +following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.44(2); (aide gouvernementale) +(42) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +by subsection 34(4) of this Act, is replaced by the +following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.44(2), 127.45(2) or 127.48(2); (aide gouver- +nementale) +(43) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +by subsection 34(5) of this Act, is replaced by the +following: +government assistance means assistance from a gov- +ernment, municipality or other public authority whether +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 146 +as a grant, subsidy, forgivable loan, deduction from tax, +investment allowance or as any other form of assistance, +other than as an excluded loan (as defined in subsection +12(11)) or as a deduction under subsection (5) or (6) or a +deemed payment on account of tax payable under sub- +section 127.44(2), 127.45(2), 127.48(2) or 127.49(2); (aide +gouvernementale) +(44) The definition dedicated geological storage in +subsection 127.44(1) of the Income Tax Act is re- +placed by the following: +dedicated geological storage means a geological for- +mation that is +(a) located in a designated jurisdiction; +(b) capable of permanently storing captured carbon; +(c) authorized and regulated for the storage of cap- +tured carbon under the laws of the designated juris- +diction; and +(d) a formation in which no captured carbon is used +for enhanced oil recovery. (stockage géologique dé- +dié) +(45) The portion of the definition dual-use equip- +ment in subsection 127.44(1) of the Income Tax +Act before paragraph (b) is replaced by the fol- +lowing: +dual-use equipment means property, other than prop- +erty described in Class 57 or 58 of Schedule II to the In- +come Tax Regulations, that is part of a CCUS project of a +taxpayer that is described in any of the following para- +graphs (and, in the case of property acquired before the +first day of commercial operations of the CCUS project, +that is verified by the Minister of Natural Resources as +being described in any of the following paragraphs): +(a) equipment that is not used for natural gas process- +ing or acid gas injection and that +(i) generates electrical energy, heat energy or a +combination of electrical and heat energy, if more +than 50% of either the electrical energy or heat en- +ergy that is expected to be produced over the total +CCUS project review period, based on the most re- +cent project plan, is expected (not including equip- +ment that supports the CCUS project indirectly by +way of an electrical utility grid) to directly support +(A) a qualified CCUS project, unless the equip- +ment uses fossil fuels and emits carbon dioxide +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 147 +that is not subject to capture by a qualified CCUS +project, or +(B) hydrogen production from electrolysis or +natural gas as long as emissions are abated by a +qualified CCUS project, unless the equipment +uses fossil fuels and emits carbon dioxide that is +not subject to capture by a qualified CCUS +project, +(ii) delivers, collects, recovers, treats or recirculates +water, or a combination of any of those activities, in +support of a qualified CCUS project, +(iii) is equipment that directly transmits electrical +energy from a system described in subparagraph (i) +to a qualified CCUS project and more than 50% of +the electrical energy to be transmitted by the equip- +ment over the total CCUS project review period, +based on the most recent project plan, is expected +to support the qualified CCUS project or hydrogen +production from electrolysis or natural gas as long +as emissions are abated by a qualified CCUS +project, or +(iv) is equipment that distributes electrical or heat +energy; +(46) The portion of the definition dual-use equip- +ment in subsection 127.44(1) of the Income Tax +Act before paragraph (b), as enacted by subsec- +tion (45), is replaced by the following: +dual-use equipment means property, other than prop- +erty described in Class 57 or 58 of Schedule II to the In- +come Tax Regulations, that is part of a CCUS project of a +taxpayer that is described in any of the following para- +graphs (and, in the case of property acquired before the +first day of commercial operations of the CCUS project, +that is verified by the Minister of Natural Resources as +being described in any of the following paragraphs): +(a) equipment that is not used for natural gas process- +ing or acid gas injection, and that +(i) generates electrical energy, heat energy or a +combination of electrical and heat energy, if more +than 50% of either the electrical energy or heat en- +ergy that is expected to be produced over the total +CCUS project review period, based on the most re- +cent project plan, is expected (not including +equipment +that +supports +the +CCUS +project +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 148 +indirectly by way of an electrical utility grid) to di- +rectly support +(A) a qualified CCUS project, unless the equip- +ment uses fossil fuels and emits carbon dioxide +that is not subject to capture by a qualified CCUS +project, or +(B) a qualified clean hydrogen project as de- +fined in subsection 127.48(1), unless the equip- +ment uses fossil fuels and emits carbon dioxide +that is not subject to capture by a qualified CCUS +project, +(ii) delivers, collects, recovers, treats or recirculates +water, or a combination of any of those activities, in +support of a qualified CCUS project, +(iii) is equipment that directly transmits electrical +energy from a system described in subparagraph (i) +to a qualified CCUS project and more than 50% of +the electrical energy to be transmitted by the equip- +ment over the total CCUS project review period, +based on the most recent project plan, is expected +to support the qualified CCUS project or a qualified +clean hydrogen project as defined in subsection +127.48(1), or +(iv) is equipment that distributes electrical or heat +energy; +(47) The portion of paragraph (c) of the defini- +tion dual-use equipment in subsection 127.44(1) of +the Income Tax Act before subparagraph (i) is re- +placed by the following: +(c) property that is +(48) The portion of the definition preliminary +CCUS work activity in subsection 127.44(1) of the +Income Tax Act before paragraph (a) is replaced +by the following: +preliminary CCUS work activity means an activity +that is preliminary to the acquisition, construction, fabri- +cation or installation by or on behalf of a taxpayer of +property that is described in Class 57 or 58 of Schedule II +to the Income Tax Regulations or that is dual-use equip- +ment in respect of the taxpayer’s CCUS project including, +but not limited to, a preliminary activity that is +(49) Paragraph (d) of the definition project plan in +subsection 127.44(1) of the Income Tax Act is re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 149 +(d) is filed with the Minister of Natural Resources, in +the form and manner determined by that Minister, +(i) before the project’s first day of commercial oper- +ations, or +(ii) if the project’s first day of commercial opera- +tions occurs before the Minister of Natural Re- +sources accepts plan filings, within 90 days after the +first day on which such filings are accepted. (plan +de projet) +(50) Subparagraph (b)(iv) of the description of A +in the definition qualified carbon capture expendi- +ture in subsection 127.44(1) of the Income Tax Act +is replaced by the following: +(iv) if the equipment is described in subparagraph +(a)(iv) of the definition dual-use equipment in this +subsection, or is acquired in relation to such equip- +ment, the amount of electrical or heat energy expected +to be distributed by the equipment (or if it is equip- +ment that expands the capacity of existing equipment, +the electrical or heat energy expected to be distributed +by the existing and new equipment) for use in a quali- +fied CCUS project over the total CCUS project review +period is of the total amount of electrical or heat ener- +gy expected to be distributed by the equipment (or the +existing and new equipment) in that period (deter- +mined without regard to energy consumed by the +equipment in the process of distribution), based on +the project’s most recent project plan; +(51) The portion of paragraph (a) of the defini- +tion specified percentage in subsection 127.44(1) of +the Income Tax Act before subparagraph (i) is re- +placed by the following: +(a) qualified carbon capture expenditure if incurred in +respect of carbon capture +(52) Subsection 127.44(3) of the Income Tax Act is +replaced by the following: +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2), section 129 and Part XII.7, the amount +deemed under subsection (2) to have been paid by a tax- +payer for a taxation year is deemed to have been +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 150 +deducted from the taxpayer’s tax otherwise payable un- +der this Part for the year. +(53) Subsection 127.44(3) of the Income Tax Act, +as enacted by subsection (52), is replaced by the +following: +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2), sections 127.45, 127.48 and 129 and Part XII.7, +the amount deemed under subsection (2) to have been +paid by a taxpayer for a taxation year is deemed to have +been deducted from the taxpayer’s tax otherwise payable +under this Part for the year. +(54) Subsection 127.44(3) of the Income Tax Act, +as enacted by subsection (53), is replaced by the +following: +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2), sections 127.45, 127.48, 127.49 and 129 and +Part XII.7, the amount deemed under subsection (2) to +have been paid by a taxpayer for a taxation year is +deemed to have been deducted from the taxpayer’s tax +otherwise payable under this Part for the year. +(55) Subparagraph 127.44(8)(a)(ii) of the Income +Tax Act is replaced by the following: +(ii) if a taxpayer is required to file a revised project +plan because of subsection (6), after the revised +project plan has been submitted, but before a re- +vised project evaluation has been issued by the +Minister of Natural Resources in respect of the re- +vised project plan, +(56) The portion of paragraph 127.44(9)(a) of the +Income Tax Act before subparagraph (i) is re- +placed by the following: +(a) the capital cost to a taxpayer of a property that is +described in Class 57 or 58 of Schedule II to the In- +come Tax Regulations or that is dual-use equipment +shall be +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 151 +(57) Subparagraph 127.44(9)(a)(ii) of the Income +Tax Act is replaced by the following: +(ii) reduced by the total of all amounts, each of +which can reasonably be considered to be in respect +of the property and is +(A) an amount of any non-government assis- +tance received by the taxpayer in or before the +taxation year in which the property was ac- +quired, or +(B) an amount that is not described in clause (A) +that, in the taxation year, the taxpayer is entitled +to receive or can reasonably be expected to re- +ceive and that would be non-government assis- +tance if it were received by the taxpayer; +(58) Clause 127.44(9)(b)(ii)(C) of the Income Tax +Act is replaced by the following: +(C) for which an investment tax credit, a clean +technology investment tax credit (as defined +in subsection 127.45(1)) or a clean hydrogen +tax credit (as defined in subsection 127.48(1)) is +claimed, +(59) Clause 127.44(9)(b)(ii)(C) of the Income Tax +Act, as enacted by subsection (58), is replaced by +the following: +(C) for which an investment tax credit, a clean +technology investment tax credit (as defined +in subsection 127.45(1)), a clean hydrogen tax +credit (as defined in subsection 127.48(1)) or a +CTM investment tax credit (as defined in sub- +section 127.49(1)) is claimed, +(60) Subsection 127.44(9) of the Income Tax Act is +amended by adding the following after para- +graph (g): +(h) subject to paragraph (e), an expenditure is deemed +to have been incurred in respect of a qualified CCUS +project during a particular taxation year if +(i) it is incurred in the particular taxation year, in +respect of a CCUS project that was not a qualified +CCUS project at any time during the particular tax- +ation year because the Minister of Natural +Resources was not accepting the filing of project +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 152 +plans before or during the particular taxation year, +and +(ii) in a subsequent taxation year, the project be- +comes a qualified CCUS project; and +(i) a building or other structure is deemed to be prop- +erty described in paragraph (f) of Class 57 of Schedule +II to the Income Tax Regulations, in relation to equip- +ment described in paragraph (a) of Class 57, if +(i) the building or other structure is not otherwise +described in Class 57 or 58 of that Schedule and is +not dual-use equipment, and +(ii) all or substantially all of the building or other +structure is used for the installation or operation of +a combination of property that is described in any +of paragraphs (a) to (e) of Class 57 of Schedule II, +paragraphs (a) to (c) of Class 58 of that Schedule or +paragraph (a) or (b) or subparagraph (c)(i) of the +definition dual-use equipment in subsection (1). +(61) Section 127.44 of the Income Tax Act is +amended by adding the following after subsec- +tion (14): +Jurisdiction not designated +(14.1) In applying this section and Part XII.7 in respect +of a CCUS project of a taxpayer, +(a) if an expenditure of the taxpayer is incurred at a +time that a geological formation, described in the tax- +payer’s most recent project plan in respect of the +CCUS project as capable of permanently storing cap- +tured carbon, is +(i) located in a jurisdiction that is not a designated +jurisdiction, that jurisdiction is deemed to be a des- +ignated jurisdiction at that time if it was so desig- +nated at the time of an earlier qualified CCUS ex- +penditure of the taxpayer in respect of the project, +or +(ii) not authorized and regulated for the storage of +captured carbon under the laws of the designated +jurisdiction, that geological formation is deemed to +be so authorized and regulated if it was so at the +time of an earlier qualified CCUS expenditure of the +taxpayer in respect of the project; +(b) if neither subparagraph (a)(i) nor subparagraph +(a)(ii) apply in respect of a particular expenditure, +then +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 153 +(i) for the purposes of calculating a qualified car- +bon capture expenditure or a qualified carbon +transportation expenditure in respect of the partic- +ular expenditure, neither the description of A in the +definition projected eligible use percentage in +subsection (1) nor the description of A in the defini- +tion actual eligible use percentage in subsection +211.92(1), for any period, include any quantity of +expected or actual storage of carbon in a geological +formation located in a jurisdiction that, at the time +that the particular expenditure is incurred, is not +dedicated geological storage because it is located in +a jurisdiction that is not a designated jurisdiction or +is not authorized and regulated for the storage of +captured carbon under the laws of a designated ju- +risdiction, +(ii) a qualified carbon storage expenditure in re- +spect of a qualified CCUS project does not include +the cost of property to the extent that the property +is expected to support the storage of carbon in a ge- +ological formation located in a jurisdiction that, at +the time that the particular expenditure is incurred, +is not dedicated geological storage because it is lo- +cated in a jurisdiction that is not a designated juris- +diction or is not authorized and regulated for the +storage of captured carbon under the laws of a des- +ignated jurisdiction; and +(c) for the purposes of calculating the actual eligible +use percentage in respect of the CCUS project for any +period, the description of A in the definition actual el- +igible use percentage in subsection 211.92(1) in- +cludes any quantity of carbon stored in a geological +formation to which paragraph (a) applies. +(62) Subsection 127.44(17) of the Income Tax Act +is replaced by the following: +Late filing +(17) The Minister may accept the late filing by a qualify- +ing taxpayer of the prescribed form containing pre- +scribed information referred to in subsection (2) until the +later of December 31, 2025 and one year after the filing- +due date referred to in subsection (2), but no payment by +the taxpayer is deemed to arise under that subsection un- +til the prescribed form containing prescribed information +has been filed with the Minister. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 154 +(63) Subsection 127.45(3) of the Income Tax Act is +replaced by the following: +Time limit for application +(3) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister a prescribed form contain- +ing prescribed information in respect of the amount on +or before the day that is one year after the taxpayer’s fil- +ing-due date for the year and, if the prescribed form is +filed after the taxpayer’s filing-due date for the year, no +payment is deemed to arise under that subsection until +the prescribed form containing the prescribed informa- +tion has been filed with the Minister. +(64) The portion of subsection 127.45(5) of the In- +come Tax Act before paragraph (a) is replaced by +the following: +Special rules — adjustments +(5) For the purpose of the definition clean technology +investment tax credit in subsection (1), the capital cost +of clean technology property to a taxpayer shall +(65) Subparagraph 127.45(5)(a)(ii) of the Income +Tax Act is replaced by the following: +(ii) in respect of which a CCUS tax credit (as de- +fined in subsection 127.44(1)) or a clean hydrogen +tax credit (as defined in subsection 127.48(1)) was +deducted by any person, or +(66) Subparagraph 127.45(5)(a)(ii) of the Income +Tax Act, as enacted by subsection (65), is re- +placed by the following: +(ii) in respect of which a CCUS tax credit (as de- +fined in subsection 127.44(1)), a clean hydrogen +tax credit (as defined in subsection 127.48(1)) or a +CTM investment tax credit (as defined in subsec- +tion 127.49(1)) was deducted by any person, or +(67) Paragraph 127.45(5)(b) of the Income Tax Act +is replaced by the following: +(b) be determined without reference to subsections +13(7.1) and (7.4); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 155 +(b.1) be reduced by the total of all amounts, each of +which can reasonably be considered to be in respect of +the property and is +(i) an amount of any government assistance or +non-government assistance received by the taxpay- +er in or before the taxation year in which the prop- +erty was acquired, or +(ii) an amount not described in subparagraph (i) +that, in the taxation year, the taxpayer is entitled to +or can reasonably be expected to receive and that +would be government assistance or non-govern- +ment assistance if it were received by the taxpayer; +(68) Subsection 127.45(6) of the Income Tax Act is +replaced by the following: +Deemed deduction +(6) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2) and sections 127.44, 127.48 and 129, the +amount deemed under subsection (2) to have been paid +by a taxpayer for a taxation year is deemed to have been +deducted from the taxpayer’s tax otherwise payable un- +der this Part for the year. +(69) Subsection 127.45(6) of the Income Tax Act, +as enacted by subsection (68), is replaced by the +following: +Deemed deduction +(6) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21) and +subsection 53(2) and sections 127.44, 127.48, 127.49 and +129, the amount deemed under subsection (2) to have +been paid by a taxpayer for a taxation year is deemed to +have been deducted from the taxpayer’s tax otherwise +payable under this Part for the year. +(70) The definitions designated work site, regular +tax credit rate and specified tax credit in subsection +127.46(1) of the Income Tax Act are replaced by +the following: +designated work site in a taxation year of an incentive +claimant means a work site where specified property of +an incentive claimant is located during the year and in- +cludes the site of a CCUS project (as defined in section +127.44) or of a clean hydrogen project (as defined in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 156 +section 127.48) of the incentive claimant. (chantier dési- +gné) +regular tax credit rate means the specified percent- +age (as defined in subsections 127.44(1), 127.45(1) and +127.48(1), as the case may be). (taux du crédit d’impôt +régulier) +specified tax credit means the CCUS tax credit under +subsection 127.44(1), the clean technology investment +tax credit under subsection 127.45(1) and the clean hy- +drogen tax credit under subsection 127.48(1). (crédit +d’impôt déterminé) +(71) Subsection 127.46(2) of the Income Tax Act is +replaced by the following: +Reduced or regular rate +(2) Despite sections 127.44, 127.45 and 127.48, the appli- +cable rate for each specified tax credit of an incentive +claimant is the reduced tax credit rate unless the incen- +tive claimant elects in prescribed form and manner to +meet the prevailing wage requirements under subsection +(3) and the apprenticeship requirements under subsec- +tion (5) for each installation taxation year in respect of +the specified tax credit. +(72) The definition clean economy allocation provi- +sion in subsection 127.47(1) of the Income Tax Act +is amended by striking out “or” at the end of +paragraph (a), by adding “or” at the end of para- +graph (b) and by adding the following after para- +graph (b): +(c) subsection 127.48(12). (disposition d’allocation +pour l’économie propre) +(73) The definition clean economy allocation provi- +sion in subsection 127.47(1) of the Income Tax Act, +as amended by subsection (72), is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) subsection 127.49(8). (disposition d’allocation +pour l’économie propre) +(74) The definition clean economy expenditure in +subsection 127.47(1) of the Income Tax Act is +amended by striking out “or” at the end of para- +graph (a), by adding “or” at the end of paragraph +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 157 +(b) and by adding the following after paragraph +(b): +(c) the capital cost of eligible clean hydrogen property +as determined under section 127.48. (dépense pour +l’économie propre) +(75) The definition clean economy expenditure in +subsection 127.47(1) of the Income Tax Act, as +amended by subsection (74), is amended by strik- +ing out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) the capital cost of CTM property as determined +under section 127.49. (dépense pour l’économie +propre) +(76) The definition clean economy provision in +subsection 127.47(1) of the Income Tax Act is +amended by striking out “or” at the end of para- +graph (c) and by adding the following after para- +graph (d): +(e) section 127.48; or +(f) section 127.49. (disposition pour l’économie +propre) +(77) The definition clean economy tax credit in +subsection 127.47(1) of the Income Tax Act is +amended by striking out “or” at the end of para- +graph (a), by adding “or” at the end of paragraph +(b) and by adding the following after paragraph +(b): +(c) a clean hydrogen tax credit (as defined under +section 127.48(1)). (crédit d’impôt pour l’économie +propre) +(78) The definition clean economy tax credit in +subsection 127.47(1) of the Income Tax Act, as +amended by subsection (77), is amended by strik- +ing out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) a CTM investment tax credit (as defined under +section 127.49(1)). (crédit d’impôt pour l’économie +propre) +(79) Section 127.48 of the Income Tax Act, as en- +acted by subsection 37(1) of this Act, is deemed to +have been repealed immediately after the expira- +tion of March 27, 2023. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 158 +(80) The Income Tax Act is amended by adding +the following after section 127.47: +Definitions +127.48 (1) The following definitions apply in this sec- +tion. +actual carbon intensity means the carbon intensity of +hydrogen that is produced by a qualified clean hydrogen +project of a taxpayer, based on the actual inputs to the +production of hydrogen and actual emissions from the +production of hydrogen by the project. (intensité carbo- +nique réelle) +average actual carbon intensity means, for the com- +pliance period of a clean hydrogen project, the number +determined by the formula +((A × B) + (C × D) + (E × F) + (G × H) + (I × J)) ÷ K +where +A +is the actual carbon intensity of the project for the +first operating year of the compliance period; +B +is the quantity, in kilograms, of hydrogen produced +by the project in the first operating year of the com- +pliance period; +C +is the actual carbon intensity of the project for the +second operating year of the compliance period; +D +is the quantity, in kilograms, of hydrogen produced +by the project in the second operating year of the +compliance period; +E +is the actual carbon intensity of the project for the +third operating year of the compliance period; +F +is the quantity, in kilograms, of hydrogen produced +by the project in the third operating year of the com- +pliance period; +G +is the actual carbon intensity of the project for the +fourth operating year of the compliance period; +H +is the quantity, in kilograms, of hydrogen produced +by the project in the fourth operating year of the +compliance period; +I +is the actual carbon intensity of the project for the +fifth operating year of the compliance period; +J +is the quantity, in kilograms, of hydrogen produced +by the project in the fifth operating year of the com- +pliance period; and +K +is the total quantity, in kilograms, of hydrogen pro- +duced by the project during the compliance period. +(intensité carbonique réelle moyenne) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 159 +captured carbon has the same meaning as in subsection +127.44(1). (carbone capté) +carbon dioxide equivalent means the carbon dioxide +emissions that would be required to produce a warming +effect equivalent to the emissions of any specified green- +house gas, as determined in accordance with the Clean +Hydrogen Investment Tax Credit – Carbon Intensity +Modelling Guidance Document published by the Govern- +ment of Canada over an assessment period of 100 years. +(équivalent en dioxyde de carbone) +carbon intensity means the quantity in kilograms of +carbon dioxide equivalent per kilogram of hydrogen pro- +duced. (intensité carbonique) +CCUS process has the same meaning as in subsection +127.44(1). (processus de CUSC) +CFR carbon intensity means carbon intensity as de- +fined in subsection 1(1) of the Clean Fuel Regulations. +(intensité carbonique selon le RCP) +clean ammonia means ammonia produced from clean +hydrogen. (ammoniac propre) +clean ammonia equipment means equipment that is +used solely for the purpose of producing ammonia, in- +cluding equipment for +(a) converting hydrogen into ammonia; +(b) heat recovery and conversion; +(c) nitrogen generation; +(d) feed storage (unless the feed is stored hydrogen) +and feed compression; and +(e) on-site refrigeration, transportation and storage of +ammonia. (matériel pour ammoniac propre) +clean hydrogen means hydrogen produced, whether +solely or in conjunction with other gases, that has a car- +bon intensity of less than four. (hydrogène propre) +clean hydrogen project of a taxpayer means a project +involving +(a) the operation of eligible clean hydrogen property; +(b) the production of clean hydrogen; and +(c) if applicable, the production of clean ammonia +that uses a feedstock of clean hydrogen produced by +the project. (projet pour l’hydrogène propre) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 160 +clean hydrogen project plan means a plan for a clean +hydrogen project of a taxpayer that +(a) includes a front-end engineering design study (or +an equivalent study as determined by the Minister of +Natural Resources) for the project; +(b) sets out the expected sources of electricity to be +consumed in connection with the project, including +sources described in any eligible power purchase +agreements; +(c) sets out the expected carbon intensity of the hy- +drogen to be produced by the project +(i) determined in accordance with subsection (6), +and +(ii) supported by a report prepared by a qualified +validation firm in respect of the project that in- +cludes attestations by the firm that +(A) the assumptions in the modelling of the ex- +pected carbon intensity are reasonable, and +(B) the expected carbon intensity has been de- +termined in accordance with the Clean Hydro- +gen Investment Tax Credit – Carbon Intensity +Modelling Guidance Document published by the +Government of Canada; +(d) if the project is intended to produce clean ammo- +nia, demonstrates +(i) that the project can reasonably be expected to +have sufficient hydrogen production capacity to sat- +isfy the needs of the taxpayer’s ammonia produc- +tion facility, and +(ii) if the taxpayer’s hydrogen production facility +and its ammonia production facility are not co-lo- +cated, the feasibility of transporting hydrogen be- +tween the facilities; +(e) contains any information required in guidelines +published by the Minister of Natural Resources, in- +cluding the Clean Hydrogen Investment Tax Credit – +Validation and Verification Guidance Document; and +(f) is filed by the taxpayer with the Minister of Natural +Resources, in the form and manner determined by the +Minister of Natural Resources. (plan de projet pour +l’hydrogène propre) +clean hydrogen tax credit of a qualifying taxpayer for a +taxation year means +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 161 +(a) the total of all amounts each of which is the speci- +fied percentage of the capital cost to the taxpayer of an +eligible clean hydrogen property that is acquired by +the taxpayer in the year; and +(b) the total of all amounts required by subsection +(12) to be added in computing the taxpayer’s clean hy- +drogen tax credit at the end of the year. (crédit d’im- +pôt pour l’hydrogène propre) +compliance period in respect of a clean hydrogen +project of a taxpayer, means the period of time beginning +on the first day of the compliance period of the project +and ending on the last day of the fifth operating year of +the project. (période de conformité) +dual-use electricity and heat equipment means +equipment that is part of a clean hydrogen project (ex- +cluding electricity generation equipment that supports +the project indirectly by way of an electrical utility grid), +that supports the production of hydrogen from eligible +hydrocarbons and that +(a) generates electrical energy, heat energy or a com- +bination of electrical and heat energy, and more than +50% of either the electrical energy or heat energy that +is expected to be produced over the first 20 years of +the project’s operations, based on the most recent +clean hydrogen project plan, is expected to support +(i) a qualified CCUS project, unless the equipment +uses fossil fuels and emits carbon dioxide that is +not subject to capture by a CCUS process, or +(ii) a qualified clean hydrogen project, unless the +equipment uses fossil fuels and emits carbon diox- +ide that is not subject to capture by a CCUS pro- +cess; or +(b) is equipment that directly transmits electrical en- +ergy from equipment described in paragraph (a) to a +qualified clean hydrogen project and more than 50% of +the electrical energy to be transmitted by the equip- +ment over the first 20 years of the project’s operations, +based on the most recent clean hydrogen project plan, +is expected to support the qualified CCUS project or +qualified clean hydrogen project. (matériel pour +électricité et chaleur à double usage) +dual-use hydrogen and ammonia equipment means +equipment that is part of a clean hydrogen project and +that is used for the generation of oxygen or nitrogen to be +used all or substantially all in hydrogen and ammonia +production for the project. (matériel pour hydrogène +et ammoniac à double usage) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 162 +eligible clean hydrogen property means property, oth- +er than excluded property, that +(a) is acquired by a qualifying taxpayer and becomes +available for use in respect of a qualified clean hydro- +gen project of the taxpayer in Canada on or after +March 28, 2023, determined without reference to sub- +section (5); +(b) has not been used, or acquired for use or lease, by +any person or partnership for any purpose whatever +before it was acquired by the taxpayer; and +(c) is property situated in Canada +(i) that is used all or substantially all to produce hy- +drogen through electrolysis of water, including +electrolysers, rectifiers, purification equipment, wa- +ter treatment and conditioning equipment and +equipment used for hydrogen compression and +storage, +(ii) that is used all or substantially all to produce +hydrogen from eligible hydrocarbons, including +pre-reformers, +auto-thermal +reformers, +steam +methane reformers, pre-heating equipment, syngas +coolers, shift reactors, purification equipment, fired +heaters, water treatment and conditioning equip- +ment, equipment used in hydrogen compression +and storage of hydrogen, oxygen production equip- +ment and methanators, +(iii) that is +(A) clean ammonia equipment, +(B) dual-use electricity and heat equipment, +(C) dual-use hydrogen and ammonia equip- +ment, or +(D) project support equipment, +(iv) that is physically and functionally integrated +with equipment described in any of subparagraphs +(i) to (iii) and that is ancillary equipment used sole- +ly to support the functioning of equipment de- +scribed in any of subparagraphs (i) to (iii) within a +hydrogen or ammonia production process as part of +(A) an electrical system, +(B) a feed supply system, +(C) a fuel supply system, +(D) a liquid delivery and distribution system, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 163 +(E) a cooling system, +(F) a process material storage and handling and +distribution system, +(G) a process venting system, +(H) a process waste management system, or +(I) a utility air or nitrogen distribution system, +(v) that is equipment used for system safety and in- +tegrity, or as part of a control or monitoring system, +solely to support equipment described in any of +subparagraphs (i) to (iv), or +(vi) that is property used solely to convert another +property that would not otherwise be described in +subparagraphs (i) to (v) if the conversion causes the +other property to satisfy the description in any of +subparagraphs (i) to (v). (bien admissible pour +l’hydrogène propre) +eligible electricity generation source means, at any +time, an electricity generation source that is +(a) wind; +(b) solar; +(c) hydro; +(d) nuclear; or +(e) geothermal or tidal, if, at that time, +(i) a technology-specific input carbon intensity for +the generation source is available in the Fuel LCA +Model, and +(ii) guidance in respect of the generation source is +included in the Clean Hydrogen Investment Tax +Credit – Carbon Intensity Modelling Guidance +Document published by the Government of Canada. +(source admissible de production d’électricité) +eligible hydrocarbon means, at any time, +(a) natural gas; +(b) a substance sourced all or substantially all from +raw natural gas; +(c) an eligible renewable hydrocarbon; or +(d) a substance that is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 164 +(i) a by-product from processing one or more sub- +stances described in paragraph (a) or (b), and +(ii) included in the Clean Hydrogen Investment +Tax Credit – Carbon Intensity Modelling Guidance +Document published by the Government of Canada +at that time. (hydrocarbure admissible) +eligible pathway means the production of hydrogen +(a) from electrolysis of water; or +(b) from the reforming or partial oxidation of eligible +hydrocarbons, with carbon dioxide captured using a +CCUS process. (méthode admissible) +eligible power purchase agreement means an agree- +ment or other arrangement in writing that +(a) allows, or will allow, a taxpayer to purchase elec- +tricity from an eligible electricity generation source +(including incremental nameplate capacity) that +(i) first commenced electricity generation on or af- +ter both +(A) November 3, 2022, and +(B) the earlier of the day that is +(I) 24 months before the taxpayer’s first clean +hydrogen project plan is filed with the Minis- +ter of Natural Resources, and +(II) 36 months before the day on which hydro- +gen is first produced by the relevant clean hy- +drogen project of the taxpayer, and +(ii) is located in +(A) the same province as the clean hydrogen +project and is connected to the electricity grid of +that province, +(B) the exclusive economic zone of Canada and +is directly connected to the grid of the province +in which the project is located, or +(C) another province that has a provincial grid +that is directly connected to the grid of the +province in which the project is located, if the +taxpayer has arranged for the necessary inter- +provincial transmission; +(b) grants, or will grant, the taxpayer the sole and ex- +clusive right to the environmental attributes associat- +ed with the electricity; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 165 +(c) is entered into by the taxpayer for the primary +purpose of operating the taxpayer’s clean hydrogen +project during all or any portion of the first 20 years of +the project’s operations. (entente pour l’achat +d’électricité admissible) +eligible renewable hydrocarbon, in respect of a tax- +payer, means a substance +(a) that is produced from non-fossil carbon; +(b) in respect of which a CFR carbon intensity can be +determined under the Clean Fuel Regulations; +(c) that is included in the Clean Hydrogen Invest- +ment Tax Credit – Carbon Intensity Modelling Guid- +ance Document published by the Government of +Canada at the time that the taxpayer files its most re- +cent clean hydrogen project plan with the Minister of +Natural Resources; +(d) that is sourced from a facility that first com- +menced production of the substance on or after both +(i) November 3, 2022, and +(ii) the earlier of the day that is +(A) 24 months before the taxpayer’s first clean +hydrogen project plan is filed with the Minister +of Natural Resources, and +(B) 36 months before the day on which hydrogen +is first produced by the relevant clean hydrogen +project of the taxpayer; +(e) that, if acquired by the taxpayer under an agree- +ment, the agreement grants, or will grant, the taxpayer +the sole and exclusive right to the environmental at- +tributes associated with the substance; and +(f) that is acquired or produced by the taxpayer for the +sole purpose of operating the clean hydrogen project +during all or any portion of the first 20 years of the +project’s operations. (hydrocarbure renouvelable +admissible) +excluded property means property that is +(a) included in Class 57 or 58 of Schedule II to the In- +come Tax Regulations; +(b) equipment used for the off-site transmission, +transportation or distribution of hydrogen or ammo- +nia; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 166 +(c) equipment used to prepare hydrogen for trans- +port, including liquefaction equipment and equipment +used to compress hydrogen to levels suitable for trans- +portation; +(d) an automotive vehicle or related refuelling or +charging equipment; +(e) a building or other structure; +(f) construction equipment, furniture or office equip- +ment; or +(g) equipment used for off-site storage. (bien exclu) +expected carbon intensity means the carbon intensity +of hydrogen that is expected to be produced by a particu- +lar clean hydrogen project of a taxpayer, as documented +in the taxpayer’s clean hydrogen project plan in respect +of the project. (intensité carbonique attendue) +first day of the compliance period means, in respect of +a clean hydrogen project of a taxpayer, +(a) unless paragraph (b) or (c) applies, the particular +day that is 120 days after the day on which hydrogen is +first produced by the project; +(b) if the taxpayer files an election in prescribed form +and manner with the Minister with its return of in- +come for the taxation year that includes the particular +day referred to in paragraph (a), the day that is one +year after the particular day; or +(c) if the taxpayer has filed an election under para- +graph (b) and files a second election in prescribed +form and manner with the Minister with its return of +income for the taxation year that includes the day re- +ferred to in paragraph (b), the day that is two years af- +ter the particular day referred to in paragraph (a). +(premier jour de la période de conformité) +Fuel LCA Model means the Government of Canada’s +Fuel Life Cycle Assessment Model that is published by +the Minister of the Environment. (modèle ACV des +combustibles) +government assistance has the same meaning as in +subsection 127(9). (aide gouvernementale) +ineligible use has the same meaning as in subsection +127.44(1). (utilisation non admissible) +input carbon intensity in relation to a fuel, energy +source or material input, means the quantity in kilo- +grams of carbon dioxide equivalent per unit of fuel, ener- +gy source or material input that is released over the life +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 167 +cycle of that fuel, energy source or material input. (in- +tensité carbonique entrante) +non-government assistance has the same meaning as +in subsection 127(9). (aide non gouvernementale) +non-hydrogen or ammonia use means a use of a par- +ticular property at a particular time that would, if the +property were acquired at that time, result in the proper- +ty ceasing to be an eligible clean hydrogen property, +determined without reference to paragraph (b) of that +definition. (utilisation autre que pour l’hydrogène ou +l’ammoniac) +operating year means each cumulative 365-day period, +the first of which begins on the first day of the compli- +ance period of a taxpayer’s clean hydrogen project, disre- +garding any period during which the project is not oper- +ating. (année d’exploitation) +preliminary clean hydrogen work activity means an +activity that is preliminary to the acquisition, construc- +tion, fabrication or installation by or on behalf of a tax- +payer of eligible clean hydrogen property in respect of the +taxpayer’s clean hydrogen project including, but not lim- +ited to, a preliminary activity that is +(a) obtaining permits or regulatory approvals; +(b) performing front-end design or engineering work, +including front-end engineering design studies (or +equivalent studies as determined by the Minister of +Natural Resources) but excluding detailed design or +engineering work in relation to eligible clean hydrogen +property; +(c) conducting feasibility studies or pre-feasibility +studies (or equivalent studies as determined by the +Minister of Natural Resources); +(d) conducting environmental assessments; or +(e) clearing or excavating land. (travaux prélimi- +naires pour l’hydrogène propre) +project support equipment means equipment that di- +rectly supports a qualified clean hydrogen project by +(a) transmitting electrical energy from on-site electri- +cal generation equipment directly to the project; +(b) distributing electrical energy or heat energy; or +(c) delivering, collecting, recovering, treating or recir- +culating water, or a combination of those activities. +(matériel de soutien du projet) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 168 +qualified CCUS project has the same meaning as in +subsection 127.44(1). (projet de CUSC admissible) +qualified clean hydrogen project means a clean hydro- +gen project of a taxpayer, as described in the taxpayer’s +clean hydrogen project plan, where the Minister of Natu- +ral Resources has confirmed in writing that +(a) the hydrogen will be produced from an eligible +pathway; +(b) the expected carbon intensity contained in the tax- +payer’s most recent clean hydrogen project plan +(i) is determined in accordance with subsection (6), +and +(ii) can reasonably be expected to be achieved +based on the project design; and +(c) if the project is intended to produce clean ammo- +nia, the taxpayer has demonstrated +(i) that the project can reasonably be expected to +have sufficient hydrogen production capacity to sat- +isfy the needs of the taxpayer’s ammonia produc- +tion facility, and +(ii) if the taxpayer’s hydrogen production facility +and its ammonia production facility are not co-lo- +cated, the feasibility of transporting hydrogen be- +tween the facilities. (projet admissible pour l’hy- +drogène propre) +qualified validation firm means, in respect of a clean +hydrogen project of a taxpayer, an engineer or engineer- +ing firm that +(a) is registered and in good standing with a profes- +sional association that has the authority or recognition +by law of a jurisdiction in Canada to regulate the pro- +fession of engineering in +(i) the jurisdiction where the project is located, or +(ii) if there is no professional association in the ju- +risdiction described in subparagraph (i), a jurisdic- +tion in Canada where a professional association +regulates the profession of engineering; +(b) has appropriate insurance coverage; +(c) has expertise in modelling using the Fuel LCA +Model and engineering expertise in production pro- +cesses for hydrogen and, if applicable, ammonia; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 169 +(d) at all times, is independent of, deals at arm’s +length with and is not an employee of the taxpayer; +and +(e) meets the requirements described in guidelines +published by the Minister of Natural Resources, in- +cluding the Clean Hydrogen Investment Tax Credit – +Validation and Verification Guidance Document. +(firme admissible de validation) +qualified verification firm means, in respect of a clean +hydrogen project of a taxpayer, an individual or firm that +(a) is either +(i) an engineer or an engineering firm that is regis- +tered and in good standing with a professional as- +sociation that has the authority or recognition by +law of a jurisdiction in Canada to regulate the pro- +fession of engineering in +(A) the jurisdiction where the project is located, +or +(B) if there is no professional association in the +jurisdiction described in clause (A), a jurisdic- +tion in Canada where a professional association +regulates the profession of engineering, or +(ii) a verification body accredited and in good +standing under the Clean Fuel Regulations; +(b) has appropriate insurance coverage; +(c) has expertise in life-cycle analysis of greenhouse +gas emissions; +(d) at all times, is independent of, deals at arm’s +length with and is not an employee of the taxpayer; +(e) is not a qualified validation firm in respect of the +project; and +(f) meets the requirements described in guidelines +published by the Minister of Natural Resources, in- +cluding the Clean Hydrogen Investment Tax Credit – +Validation and Verification Guidance Document. +(firme admissible de vérification) +qualifying taxpayer means a taxable Canadian corpora- +tion. (contribuable admissible) +specified greenhouse gas means +(a) carbon dioxide; +(b) methane; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 170 +(c) nitrous oxide; +(d) sulphur hexafluoride; and +(e) any other greenhouse gases listed in the Fuel LCA +Model and included in the Clean Hydrogen Invest- +ment Tax Credit – Carbon Intensity Modelling Guid- +ance Document published by the Government of +Canada at the time that a taxpayer files its most recent +clean hydrogen project plan with the Minister of Natu- +ral Resources. (gaz à effet de serre déterminé) +specified percentage means +(a) in respect of the capital cost of an eligible clean hy- +drogen property (other than equipment described in +paragraph (b)) that is acquired by a qualifying taxpay- +er for use in a clean hydrogen project, +(i) if the expected carbon intensity of the hydrogen +to be produced by the project is less than 0.75 and +the property is acquired +(A) before 2034, 40%, +(B) in 2034, 20%, and +(C) after 2034, 0%, +(ii) if the expected carbon intensity of the hydrogen +to be produced by the project is 0.75 or greater and +less than two and the property is acquired +(A) before 2034, 25%, +(B) in 2034, 12.5%, and +(C) after 2034, 0%, +(iii) if the expected carbon intensity of the hydro- +gen to be produced by the project is two or greater +and less than four and the property is acquired +(A) before 2034, 15%, +(B) in 2034, 7.5%, and +(C) after 2034, 0%, and +(iv) if the expected carbon intensity of the hydro- +gen to be produced by the project is four or greater, +0%; and +(b) in respect of the capital cost of eligible clean hy- +drogen property that is clean ammonia equipment or +equipment described in any of subparagraphs (c)(iv) +to (vi) of the definition eligible clean hydrogen +property in this subsection that is used solely in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 171 +connection with clean ammonia equipment acquired +by a qualifying taxpayer for use in a clean hydrogen +project, +(i) subject to subparagraph (ii), if the equipment is +acquired +(A) before 2034, 15%, +(B) in 2034, 7.5%, and +(C) after 2034, 0%, +(ii) if the expected carbon intensity of the hydrogen +to be produced by the project and used in the pro- +duction of ammonia is four or greater, 0%. (pour- +centage déterminé) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 172 +Clean hydrogen tax credit +(2) If a qualifying taxpayer files with its return of income +for a taxation year a prescribed form containing pre- +scribed information, the taxpayer is deemed to have paid +on its balance-due day for the year an amount on account +of the taxpayer’s tax payable under this Part for the year +equal to the taxpayer’s clean hydrogen tax credit for the +year. +Deemed deduction +(3) For the purposes of this section, paragraph 12(1)(t), +subsection 13(7.1), variable I of the definition undepreci- +ated capital cost in subsection 13(21), subsection 53(2) +and sections 127.44, 127.45, 127.49 and 129, the amount +deemed under subsection (2) to have been paid by a tax- +payer for a taxation year is deemed to have been deduct- +ed from the taxpayer’s tax otherwise payable under this +Part for the year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 173 +Time limit for application +(4) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister the prescribed form con- +taining prescribed information described in subsection +(2) in respect of the amount on or before the later of De- +cember 31, 2025 and the day that is one year after the tax- +payer’s filing-due date for the year and, if the prescribed +form is filed after the taxpayer’s filing-due date for the +year, no payment by the taxpayer is deemed to arise un- +der that subsection until the prescribed form containing +prescribed information has been filed with the Minister. +Time of acquisition +(5) For the purpose of this section, eligible clean hydro- +gen property is deemed not to have been acquired before +the property becomes available for use by the taxpayer, +determined without reference to paragraphs 13(27)(c) +and (28)(d). +Calculation of carbon intensity +(6) For the purposes of calculating the carbon intensity +of hydrogen produced and to be produced by a clean hy- +drogen project of a taxpayer, +(a) the most recent Fuel LCA Model at the time of fil- +ing by the taxpayer of the most recent related clean +hydrogen project plan with the Minister of Natural Re- +sources shall be used, unless, at the time of filing any +compliance report under subsection (16), the taxpayer +elects to use a subsequent version of the Fuel LCA +Model in calculating the actual carbon intensity of the +project; +(b) in applying the Fuel LCA Model, an assessment of +emissions from the production of hydrogen by the +project and upstream emissions from the production +of inputs to the hydrogen-production process shall be +taken into account; +(c) the quantity of hydrogen produced by the project +is to be adjusted to take into account any hydrogen +that is consumed in the production process; +(d) if the taxpayer produces hydrogen from eligible +hydrocarbons, any captured carbon that is subject to +an ineligible use is deemed not to be captured; +(e) if, in connection with the project, the taxpayer +generates or purchases, or proposes to generate or +purchase, electricity that is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 174 +(i) generated, or to be generated, by the taxpayer +from +(A) an eligible electricity generation source, the +contribution of the electricity to carbon intensity +is to correspond with the input carbon intensity +of the technology-specific electricity in the Fuel +LCA Model, +(B) on-site generation equipment that converts +hydrogen, heat recovered from the taxpayer’s hy- +drogen or ammonia production equipment or el- +igible hydrocarbons (with carbon dioxide cap- +tured using a CCUS process) into electricity that +supports the production of hydrogen from eligi- +ble hydrocarbons, the contribution of the elec- +tricity to carbon intensity is to be modelled as +part of the project, +(C) a generator used for startup or emergency +backup operations, the contribution of the elec- +tricity to carbon intensity is to be modelled as +part of the project, and +(D) a generation source other than as described +in any of clauses (A) to (C), the carbon intensity +of the project is deemed to be greater than 4.5, +(ii) purchased, or to be purchased, pursuant to an +eligible power purchase agreement, +(A) the contribution of the electricity to carbon +intensity is to correspond with the input carbon +intensity of the technology-specific electricity in +the Fuel LCA Model, and +(B) the contribution of the electricity to expected +carbon intensity is to be calculated in proportion +to the number of years for which the agreement +will be in place during the first 20 years of the +project’s operations, and +(iii) otherwise sourced, or to be sourced, from a +provincial grid, the contribution to carbon intensity +of the net positive quantity of the electricity (after +subtracting any electricity purchased by the taxpay- +er under an eligible power purchase agreement or +generated by the taxpayer in respect of the project +that is, in either case, transmitted to the grid by the +taxpayer) is to be based on the input carbon inten- +sity of the provincial grid in the Fuel LCA Model; +(f) in calculating the quantity of electricity described +in paragraph (e), if the sum of the quantities of elec- +tricity from sources described in subparagraphs (e)(i) +and (ii) exceeds the total electricity consumed or to be +consumed by the project, then the electricity +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 175 +consumed or to be consumed by the project is deemed +to be generated +(i) first, from the source described in subparagraph +(e)(i), and +(ii) second, from the source described in subpara- +graph (e)(ii) to the extent of any excess; +(g) if the project uses, or proposes to use, eligible hy- +drocarbons for the purpose of producing hydrogen, +(i) where the eligible hydrocarbon is an eligible re- +newable hydrocarbon in respect of the taxpayer, +(A) the contribution of that eligible renewable +hydrocarbon to carbon intensity is to be based +on the most recent CFR carbon intensity that is +determined under the Clean Fuel Regulations, +adjusted as necessary, and +(B) the contribution of that eligible renewable +hydrocarbon to expected carbon intensity is to +be calculated in proportion to the number of +years for which that hydrocarbon will be used +during the first 20 years of the project’s opera- +tions, and +(ii) in any other case, the input carbon intensity of +the relevant eligible hydrocarbon is to be taken into +account in applying the Fuel LCA Model; +(h) if the taxpayer disposes of any environmental at- +tributes associated with any electricity described in +subparagraph (e)(i) or (ii) or any eligible renewable +hydrocarbon described in subparagraph (g)(i), the car- +bon intensity of the project is deemed to be greater +than 4.5; and +(i) the Clean Hydrogen Investment Tax Credit – Car- +bon Intensity Modelling Guidance Document pub- +lished by the Government of Canada at the time of fil- +ing by the taxpayer of the most recent related clean +hydrogen project plan with the Minister of Natural Re- +sources, is to apply conclusively with respect to the +calculation of carbon intensity, except as otherwise +provided in this section. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 176 +Changes to clean hydrogen project +(7) Subsection (8) applies in respect of a qualified clean +hydrogen project of a taxpayer if, before the first day of +the compliance period of the project, +(a) the Minister of Natural Resources determines that +there has been a material change to the project design +and requests that the taxpayer file a revised project +plan for the project; +(b) the taxpayer +(i) does not file the final detailed engineering de- +signs with the Minister of Natural Resources in ac- +cordance with paragraph (9)(d), +(ii) changes the project’s eligible pathway, or +(iii) reasonably expects that there will be an in- +crease (as compared to the most recent project plan +for the project) of more than 0.5 kilograms of car- +bon dioxide equivalent per kilogram of hydrogen to +be produced by the project; +(c) any eligible power purchase agreement referenced +in the most recent clean hydrogen project plan of the +taxpayer +(i) has not been finalized and executed so as to be- +come legally binding, or +(ii) has been materially modified or terminated; or +(d) any environmental attributes associated with the +agreement have been disposed of by the taxpayer. +Rules relating to revised project plan +(8) If this subsection applies, +(a) the taxpayer shall file, within 180 days, a revised +clean hydrogen project plan in respect of the project +with the Minister of Natural Resources, in the form +and manner determined by the Minister of Natural +Resources; +(b) if the Minister of Natural Resources is satisfied +that the project will meet the requirements in para- +graphs (a) to (c) of the definition qualified clean hy- +drogen project, +(i) the Minister of Natural Resources shall confirm, +with all due dispatch, the revised plan, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 177 +(ii) the taxpayer’s clean hydrogen tax credit shall be +redetermined, as of the date of the filing of the re- +vised plan, based on the expected carbon intensity +set out in the revised plan, and +(iii) if the taxpayer previously deducted an amount +in respect of a clean hydrogen tax credit, subsection +(18) applies as if the compliance period ended on +that date and the average actual carbon intensity of +the project was equal to the expected carbon inten- +sity set out in the revised plan; +(c) if the Minister of Natural Resources is not satisfied +in accordance with paragraph (b) and does not issue a +confirmation described in subparagraph (b)(i) within +one year after the filing of the taxpayer’s revised plan, +then, as of the expiry of that period, +(i) the project is deemed not to be a qualified clean +hydrogen project, +(ii) the average actual carbon intensity of the +project is deemed to be greater than 4.5, and +(iii) subsection (18) applies as if the compliance pe- +riod of the project ended on the expiry date of that +period; and +(d) if the taxpayer fails to file a revised clean hydrogen +project plan in accordance with paragraph (a), then, as +of the expiry of the 180-day period described in para- +graph (a), +(i) subject to subparagraph (ii), +(A) the project is deemed not to be a qualified +clean hydrogen project, +(B) the average actual carbon intensity of the +project is deemed to be greater than 4.5, and +(C) subsection (18) applies as if the compliance +period of the project ended on the expiry date of +that period, and +(ii) once the taxpayer has filed the revised clean hy- +drogen project plan, subparagraph (i) is deemed +never to have applied. +Clean hydrogen project determination and rules +(9) For the purposes of this section, +(a) the Minister may, in consultation with the Minis- +ter of Natural Resources, determine that one or more +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 178 +clean hydrogen projects is one project or multiple +projects +(i) at any time before the Minister of Natural Re- +sources confirms the expected carbon intensity of +the hydrogen to be produced by a clean hydrogen +project, or +(ii) if a taxpayer files or is required to file a revised +clean hydrogen project plan in accordance with +subsection (8), at any time before the Minister of +Natural Resources confirms the revised plan; +(b) any determination under paragraph (a) is deemed +to result in the clean hydrogen project or clean hydro- +gen projects, as the case may be, being one project or +multiple projects, as the case may be; +(c) for each project determined under paragraph (a), a +taxpayer shall file a separate clean hydrogen project +plan with the Minister of Natural Resources (in the +form and manner determined by the Minister of Natu- +ral Resources) on or before the day that is 180 days af- +ter the determination is made; +(d) in respect of each clean hydrogen project, the tax- +payer shall file final detailed engineering designs with +the Minister of Natural Resources by the earlier of the +day on which hydrogen is first produced by the project +and the day that is 60 days after the final detailed engi- +neering designs are prepared; and +(e) the Minister of Natural Resources may request +from the taxpayer all documentation and information +necessary for the Minister of Natural Resources to ful- +fill a responsibility under this section and may refuse +to confirm the taxpayer’s clean hydrogen project plan +or revised clean hydrogen project plan if such docu- +mentation or information is not provided by the tax- +payer on or before the day that is 180 days after it was +requested. +Capital cost of clean hydrogen property +(10) For the purposes of this section, the capital cost of +eligible clean hydrogen property to a taxpayer shall +(a) not include any amount in respect of a capital +property +(i) for which an amount was previously deducted +under this section by any person, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 179 +(ii) in respect of which a CCUS tax credit (as de- +fined in subsection 127.44(1)), a clean technology +investment tax credit (as defined in subsection +127.45(1)) or a CTM investment tax credit (as de- +fined in subsection 127.49(1)) was deducted by any +person, or +(iii) that has, by virtue of section 21, been added to +the cost of a property; +(b) be determined without reference to subsections +13(7.1) and (7.4); +(c) be reduced by the total of all amounts, each of +which can reasonably be considered to be in respect of +the property and is +(i) an amount of any government assistance or +non-government assistance received by the taxpay- +er in or before the taxation year in which the prop- +erty was acquired, or +(ii) an amount not described in subparagraph (i) +that, in the taxation year, the taxpayer is entitled to +or can reasonably be expected to receive and that +would be government assistance or non-govern- +ment assistance if it were received by the taxpayer; +(d) be determined with reference to subsections +127(11.6) to (11.8) in respect of an expenditure or cost +to a taxpayer except that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) is to be read as a reference to section +127.48, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) is to be read as a reference to subsec- +tion 127.48(13), and +(iii) the term “qualified expenditure” is to be read +as an expenditure eligible to be added to the capital +cost of an eligible clean hydrogen property; +(e) not include any amount in respect of an expendi- +ture incurred for a preliminary clean hydrogen work +activity; +(f) if the property is dual-use electricity and heat +equipment, project support equipment or equipment +described in any of subparagraphs (c)(iv) to (vi) of the +definition eligible clean hydrogen property in sub- +section (1), excluding equipment used all or substan- +tially all to support a qualified clean hydrogen project, +be equal to the proportion of the capital cost of the +equipment that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 180 +(i) if the equipment is described in paragraph (a) of +the definition dual-use electricity and heat equip- +ment in subsection (1), the quantity of energy ex- +pected to be produced for use in the project over +the first 20 years of the project’s operations is of the +total quantity of energy expected to be produced by +the equipment in that period (determined without +regard to energy produced and consumed by the +equipment in the process of producing energy), +based on the project’s most recent clean hydrogen +project plan, +(ii) if the equipment is described in paragraph (b) +of the definition dual-use electricity and heat +equipment in subsection (1) or paragraph (a) of +the definition project support equipment in sub- +section (1), the quantity of electrical energy expect- +ed to be transmitted by the equipment for use in +the project over the first 20 years of the project’s +operations is of the total quantity of electrical ener- +gy expected to be transmitted by the equipment in +that period (determined without regard to electrical +energy consumed by the equipment in the process +of transmission), based on the project’s most recent +clean hydrogen project plan, +(iii) if the equipment is described in paragraph (b) +of the definition project support equipment in +subsection (1), the quantity of electrical or heat en- +ergy expected to be distributed by the equipment +(or if it is equipment that expands the capacity of +existing equipment, the electrical or heat energy ex- +pected to be distributed by the existing and new +equipment) for use in the project over the first 20 +years of the project’s operations is of the total quan- +tity of electrical or heat energy expected to be dis- +tributed by the equipment (or the existing and new +equipment) in that period (determined without re- +gard to energy consumed by the equipment in the +process of distribution), based on the project’s most +recent clean hydrogen project plan, +(iv) if the equipment is described in paragraph (c) +of the definition project support equipment in +subsection (1), the mass of water expected to be +supplied to the project over the first 20 years of the +project’s operations is of the total mass of water ex- +pected to be processed by the equipment in that pe- +riod, based on the project’s most recent clean hy- +drogen project plan, and +(v) if the equipment is described in any of subpara- +graphs (c)(iv) to (vi) of the definition eligible clean +hydrogen property in subsection (1) and supports +equipment described in any of subparagraphs (i) to +(iv), is determined under that subparagraph; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 181 +(g) after applying paragraph (f), if the property is du- +al-use hydrogen and ammonia equipment, dual-use +electricity and heat equipment, project support equip- +ment or equipment described in any of subparagraphs +(c)(iv) to (vi) of the definition eligible clean hydro- +gen property in subsection (1) and that property is +used in the production of hydrogen and ammonia, be +allocated between two separate capital cost amounts, +with each amount determined based on the percent- +age of the expected use of the equipment that is at- +tributable to hydrogen production and ammonia pro- +duction, and +(i) the capital cost amount that is attributable to +hydrogen production is deemed to be in respect of +property described in paragraph (a) of the defini- +tion specified percentage in subsection (1) and +(ii) the capital cost amount that is attributable to +ammonia production is deemed to be in respect of +property described in paragraph (b) of the defini- +tion specified percentage in subsection (1). +Repayment of assistance +(11) Where a taxpayer has, in a particular taxation year, +repaid (or has not received and can no longer reasonably +be expected to receive) an amount of government assis- +tance or non-government assistance that was applied to +reduce the capital cost of an eligible clean hydrogen +property under paragraph (10)(c) for a preceding taxa- +tion year, the amount repaid (or no longer expected to be +received) is to be added to the cost to the taxpayer of a +property acquired in the particular year for the purpose +of determining the taxpayer’s clean hydrogen tax credit +for the year. +Partnerships +(12) Subject to section 127.47, where, in a particular tax- +ation year of a qualifying taxpayer who is a member of a +partnership, an amount would be determined under sub- +section (2) in respect of the partnership, for its taxation +year that ends in the particular year, if the partnership +were a taxable Canadian corporation and its fiscal period +were its taxation year, the portion of that amount that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 182 +can reasonably be considered to be the taxpayer’s share +thereof shall be added in computing the clean hydrogen +tax credit of the taxpayer at the end of the particular year. +Unpaid amounts +(13) For the purposes of this section, where any part of +the capital cost of a taxpayer’s eligible clean hydrogen +property is unpaid on the day that is 180 days after the +end of the taxation year in which a deduction in respect +of a clean hydrogen tax credit would otherwise be avail- +able in respect of the property, such amount is to be +(a) excluded from the capital cost of the property in +the year; and +(b) added to the capital cost of the property at the +time it is paid. +Tax shelter investment +(14) Subsection (2) does not apply if an eligible clean hy- +drogen property – or an interest in a person or partner- +ship that has, directly or indirectly, an interest in, or for +civil law, a right in, such property – is a tax shelter in- +vestment for the purpose of section 143.2. +Annual information reporting requirement +(15) If a clean hydrogen tax credit was deducted in any +taxation year by a taxpayer in respect of a qualified clean +hydrogen project, the taxpayer shall file, with its return +of income for each taxation year that begins during the +compliance period in respect of the project, a prescribed +form containing prescribed information in respect of the +operations of the project. +Compliance — annual carbon intensity reporting +(16) If a clean hydrogen tax credit was deducted by a +taxpayer in respect of a qualified clean hydrogen project, +the taxpayer shall file with the Minister and the Minister +of Natural Resources, within 180 days after the end of +each operating year, a compliance report in prescribed +form and manner including +(a) the actual carbon intensity of the hydrogen pro- +duced by the project during the year; +(b) the quantity, in kilograms, of hydrogen that is pro- +duced by the project during the year; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 183 +(c) any shutdown time of the project in respect of the +year; +(d) for the compliance report in respect of the fifth op- +erating year, a report that verifies the actual carbon in- +tensity of the hydrogen produced during each operat- +ing year of the compliance period, prepared by a quali- +fied verification firm in respect of the project; and +(e) any information required in guidelines published +by the Minister of Natural Resources, including the +Clean Hydrogen Investment Tax Credit – Validation +and Verification Guidance Document. +Failure to report +(17) Each taxpayer that fails to file a compliance report +for a project as described in subsection (16) is liable to a +penalty, for each such failure, in an amount, not exceed- +ing the total of all clean hydrogen tax credits deducted by +the taxpayer in respect of the project, equal to the +amount determined by the formula +((4% × A) ÷ 365) × B +where +A +is the total of all amounts, each of which is the +amount of a clean hydrogen tax credit in respect of +the project deducted by the taxpayer for a taxation +year that ended before the applicable date in subsec- +tion (16); and +B +is the number of days during which the failure con- +tinues. +Recovery — change in carbon intensity +(18) In the taxation year of a taxpayer in which the com- +pliance period of the taxpayer’s qualified clean hydrogen +project ends, if the average actual carbon intensity of the +hydrogen produced is greater than the most recent ex- +pected carbon intensity that was used to determine a +clean hydrogen tax credit in respect of the project, there +shall be added to the taxpayer’s tax otherwise payable +under this Part for the taxation year an amount equal to +the total of all amounts, each of which is determined by +the formula +(A − B) × C +where +A +is the specified percentage that was applied to the +capital cost of the eligible clean hydrogen property +forming part of the project in determining a clean +hydrogen tax credit of the taxpayer; +B +is the specified percentage that would have applied +to the capital cost of the property if the expected +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 184 +carbon intensity were equal to the average actual car- +bon intensity of the project; and +C +is the capital cost of the property on which the clean +hydrogen tax credit was deducted. +Minister’s determination +(19) For the purpose of subsection (18), the Minister of +Natural Resources shall review each of the taxpayer’s +compliance reports described in subsection (16) and the +Minister may, in consultation with the Minister of Natu- +ral Resources, make a determination or redetermination +of the actual carbon intensity of the hydrogen produced +by a taxpayer’s clean hydrogen project for any operating +year during the compliance period of the project. +De minimis exception +(20) Subsection (18) does not apply to a taxpayer if the +difference between the average actual carbon intensity of +the taxpayer’s qualified clean hydrogen project and the +expected carbon intensity of the project is 0.5 or less. +Recapture of clean hydrogen tax credit — application +(21) Subsection (22) applies in a taxation year if +(a) a taxpayer acquired an eligible clean hydrogen +property in the year or any of the preceding 20 calen- +dar years; +(b) the taxpayer became entitled to a clean hydrogen +tax credit in respect of the capital cost, or a portion of +the capital cost, of the property; and +(c) in the year, the property is converted to a non-hy- +drogen or ammonia use, is exported from Canada or is +disposed of without having been previously exported +or converted to a non-hydrogen or ammonia use. +Recapture of clean hydrogen tax credit +(22) If this subsection applies for a taxation year in re- +spect of an eligible clean hydrogen property, there shall +be added to the taxpayer’s tax otherwise payable under +this Part for the year an amount determined by the for- +mula +(A – B) × (C ÷ D) +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 185 +A +is the amount of the taxpayer’s clean hydrogen tax +credit in respect of the property; +B +is the total of all amounts, each of which can reason- +ably be considered to be the portion of any amount +previously paid by the taxpayer because of subsec- +tion (18) in respect of the property; +C +is an amount, not exceeding the amount determined +for D, equal to +(a) if the property is disposed of to a person or +partnership who deals at arm’s length with the +taxpayer, the proceeds of disposition of the prop- +erty, and +(b) in any other case, the fair market value of the +property; and +D +is the capital cost of the property on which the clean +hydrogen tax credit was deducted. +Election — sale of clean hydrogen project +(23) If at any time a qualifying taxpayer (referred to in +this subsection as the “vendor”) disposes of all or sub- +stantially all of its property comprising a qualified clean +hydrogen project of the taxpayer to another taxable +Canadian corporation (referred to in this subsection as +the “purchaser”), and the vendor and the purchaser joint- +ly elect in prescribed form, on or before the day that is +the earliest of the days on or before which any taxpayer +making the election is required to file a return of income +pursuant to section 150 for the taxation year in which the +transaction occurred, to have this subsection apply, the +following rules apply: +(a) the purchaser is deemed to have acquired any eli- +gible clean hydrogen property of the vendor at the +times acquired by the vendor; +(b) the provisions of this Act that applied to the ven- +dor in respect of the property that are relevant to the +application of the Act in respect of the property after +that time are deemed to have applied to the purchaser +and, for greater certainty, the purchaser is deemed to +have claimed the clean hydrogen tax credits deter- +mined under subsection (2) that could have been +claimed by the vendor, before that time, in respect of +the project; +(c) any clean hydrogen project plans that were filed by +the vendor in respect of the project before that time +are deemed to have been filed by the purchaser; +(d) the purchaser is or will be liable for amounts in re- +spect of the property for which the vendor would be li- +able under this section in respect of actions, transac- +tions or events that occur after that time as if the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 186 +vendor had undertaken them or otherwise participat- +ed in them; and +(e) subsection (22) does not apply to the vendor in re- +spect of the disposition of property to the purchaser. +Recapture event reporting requirement +(24) If subsection (22) applies to a taxpayer or partner- +ship for a particular year, the taxpayer or partnership, as +the case may be, shall notify the Minister in prescribed +form and manner on or before the taxpayer’s filing-due +date for the year or the day when a return is required by +section 229 of the Income Tax Regulations to be filed in +respect of the fiscal period of the partnership. +Recovery and recapture — partnerships +(25) If subsection (12) has at any time applied to add an +amount in computing the clean hydrogen tax credit of a +member of a partnership, subsections (18) to (23) apply +to determine amounts in respect of the partnership as if +the partnership was a taxable Canadian corporation, its +fiscal period were its taxation year and it had deducted +all of the clean hydrogen tax credits that were previously +added in computing the clean hydrogen tax credit of any +member of the partnership because of the application of +subsection (12) in respect of its partnership interest. +Member’s share of recovery or recapture +(26) Unless subsection (27) applies, if, in a taxation year, +a taxpayer is a member of a partnership, the amount that +can reasonably be considered to be the taxpayer’s share +of any amount of tax determined because of subsection +(25) in respect of the partnership shall be added to the +taxpayer’s tax otherwise payable under this Part for the +year. +Election by member +(27) A taxable Canadian corporation that is a member of +a partnership during a fiscal period of the partnership +may elect, in prescribed form and manner, to add to its +tax payable under this Part for its taxation year that in- +cludes the end of the fiscal period the total amount of tax +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 187 +determined for a taxation year because of subsection (25) +in respect of the partnership. +Joint, several and solidary liability +(28) Each member of a partnership is jointly and sever- +ally, or solidarily, liable for any portion of the amount of +tax – determined because of subsection (25) in respect of +the partnership for a taxation year – that is not added to +the tax payable +(a) of a member of the partnership under subsection +(26); or +(b) of a taxable Canadian corporation because of sub- +section (27) and paid by the corporation by its filing- +due date for the year. +Interest on recovery tax +(29) For the purpose of applying subsection 161(1) to an +amount of tax payable because of subsection (18) (other +than an amount payable because of subsection (8)), the +balance-due day of a taxpayer is deemed to be the bal- +ance-due day of the taxation year for the related clean hy- +drogen tax credit under subsection (2). +Credit after compliance period +(30) For the purpose of applying subsection (2) in re- +spect of a property acquired after the compliance period +of a qualified clean hydrogen project of the taxpayer, the +expected carbon intensity of the project is deemed to be +the greater of the expected carbon intensity otherwise de- +termined and the average actual carbon intensity for the +compliance period of the project. +Purpose +(31) The purpose of this section is to encourage the in- +vestment of capital in the production of clean hydrogen +and clean ammonia in Canada. +Authority of the Minister of Natural Resources +(32) For the purpose of determining whether a property +is an eligible clean hydrogen property, the Clean Hydro- +gen Investment Tax Credit – Technical and Equipment +Guidance Document published by the Department of +Natural Resources is to apply conclusively with respect to +engineering and scientific matters. +(81) Section 127.49 of the Income Tax Act, as en- +acted by subsection 38(1) of this Act, is deemed to +have been repealed on January 1, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 188 +(82) The Income Tax Act is amended by adding +the following after section 127.48, as enacted by +subsection (80): +Definitions +127.49 (1) The following definitions apply in this sec- +tion. +CTM investment tax credit of a qualifying taxpayer for +a taxation year means +(a) the total of all amounts each of which is the speci- +fied percentage of the capital cost to the taxpayer of +CTM property acquired by the taxpayer in the year for +a CTM use; and +(b) the total of all amounts required by subsection (8) +to be added in computing the taxpayer’s CTM invest- +ment tax credit at the end of the year. (crédit d’impôt +à l’investissement pour la FTP) +CTM property means property of a taxpayer, other than +excluded property, +(a) situated in Canada and intended for use exclusive- +ly in Canada; +(b) that has not been used, or acquired for use or +lease, for any purpose whatever before it was acquired +by the taxpayer; +(c) that, if it is to be leased by the taxpayer to another +person or a partnership, is +(i) leased to a qualifying taxpayer or a partnership +all the members of which are qualifying taxpayers, +and +(ii) leased in the ordinary course of carrying on a +business in Canada by the taxpayer whose principal +business is selling or servicing property of that type, +or whose principal business is leasing property, +lending money, purchasing conditional sales con- +tracts, accounts receivable, bills of sale, chattel +mortgages or hypothecary claims on movables, bills +of exchange or other obligations representing all or +part of the sale price of merchandise or services, or +any combination thereof; and +(d) described in Schedule II to the Income Tax Regu- +lations that +(i) is included in +(A) paragraph (a) or (c) of Class 8, +(B) paragraph (a) of Class 43, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 189 +(C) Class 43.1 that would otherwise be included +in any of clauses (A), (B) and (E), +(D) Class 43.2 that would otherwise be included +in clause (C), or +(E) Class 53, +(ii) is included in +(A) paragraph (b) of Class 8, or would be includ- +ed in paragraph (b) of Class 8 if that paragraph +were read without reference to the word “solely” +and if the word “building” were read as “struc- +ture”, +(B) Class 43.1 that would otherwise be included +in clause (A), or +(C) Class 43.2 that would otherwise be included +in clause (B), +(iii) is included in +(A) subparagraph (k)(i) of Class 10, provided +that the property would otherwise be in para- +graph (a) or (c) of Class 8, +(B) subparagraph (k)(ii) of Class 10, +(C) paragraph (b) of Class 41, or in paragraph +(b) of Class 41.2, that would otherwise be includ- +ed in clauses (A) or (B), +(D) paragraph (b) of Class 43, +(E) Class 43.1 that would otherwise be included +in any of clauses (A) to (D), or +(F) Class 43.2 that would otherwise be included +in clause (E), +(iv) is included in paragraph (d) or (j) of Class 12, +(v) is included in +(A) paragraph (a) or (e) of Class 10 or Class 38, +but excluding any property that is designed or +adapted for use on streets and highways, or +(B) Class 56, or +(vi) would be described in any of subparagraphs (i) +to (v) if the word “mine” in Schedule II of the In- +come Tax Regulations were read as “mine, well or +tailing pond”. (bien de FTP) +CTM use means the use of a property +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 190 +(a) all or substantially all for activities described in +paragraph (a) or (c) of the definition qualified zero- +emission technology manufacturing activities in +section 5202 of the Income Tax Regulations; or +(b) in a qualifying mineral activity producing all or +substantially all qualifying materials. (utilisation +pour la FTP) +excluded property means any property used in the pro- +duction of battery cells or modules if the production has +benefitted from, or can reasonably be expected to benefit +from, support under a contribution agreement with the +Government of Canada referred to in section 7300 of the +Income Tax Regulations. (bien exclu) +government assistance has the same meaning as in +subsection 127(9). (aide gouvernementale) +non-CTM use means a use of a property other than a +CTM use. (utilisation autre que pour la FTP) +non-government assistance has the same meaning as +in subsection 127(9). (aide non gouvernementale) +permitted element means hydrogen, carbon, nitrogen, +oxygen, phosphorus, sulfur, selenium, sodium, potassi- +um, a halogen or a noble gas. (élément autorisé) +qualifying material means +(a) lithium; +(b) cobalt; +(c) nickel; +(d) copper; +(e) rare earth elements; and +(f) graphite. (matériau admissible) +qualifying mineral activity means +(a) the extraction of resources from a mineral deposit +or from a tailing pond; +(b) a mineral processing activity, including crushing, +grinding, milling, separation, sieving, screening, froth +floatation, leaching, recrystallization, precipitation, +drying, evaporation, heating, calcinating, roasting, +smelting, casting of ingots, refining, purification, dis- +tillation, electrodeposition and surface roughening of +electrodeposited foil, that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 191 +(i) is performed at a mine site, well site, tailing +pond, mill, smelter or refinery, and +(ii) occurs prior to or as part of a process intended +(A) to increase the purity of at least one qualify- +ing material, or +(B) to produce a material with non-trace +amounts of a single qualifying material, and +without non-trace amounts of any elements oth- +er than permitted elements; +(c) a recycling activity that is +(i) sorting, disassembly or shredding of a recyclable +material, or +(ii) a material processing activity substantially sim- +ilar to an activity described in paragraph (b) if that +paragraph were read without reference to its sub- +paragraph (i); +(d) a synthetic graphite activity that is +(i) performed during or after the graphitization +stage, and +(ii) a material processing activity substantially sim- +ilar to an activity described in paragraph (b) if that +paragraph were read without reference to its sub- +paragraph (i); or +(e) spheronization +of +graphite +or +coating +of +spheronized graphite. (activité minière admissible) +qualifying taxpayer means a taxable Canadian corpora- +tion. (contribuable admissible) +specified percentage means in respect of a CTM prop- +erty of the taxpayer that is acquired +(a) before January 1, 2024, determined without refer- +ence to subsection (4), nil; +(b) after December 31, 2023 and before January 1, +2032, 30%; +(c) after December 31, 2031 and before January 1, +2033, 20%; +(d) after December 31, 2032 and before January 1, +2034, 10%; +(e) after December 31, 2033 and before January 1, +2035, 5%; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 192 +(f) after December 31, 2034, nil. (pourcentage déter- +miné) +CTM investment tax credit +(2) If a qualifying taxpayer files with its return of income +for a taxation year a prescribed form containing pre- +scribed information, the taxpayer is deemed to have paid +on its balance-due day for the year an amount on account +of the taxpayer’s tax payable under this Part for the year +equal to the taxpayer’s CTM investment tax credit for the +year. +Time limit for application +(3) A payment on account of tax payable shall not be +deemed to be paid under subsection (2) if the taxpayer +does not file with the Minister a prescribed form contain- +ing prescribed information in respect of the amount on +or before the day that is one year after the taxpayer’s fil- +ing-due date for the year and, if the prescribed form is +filed after the taxpayer’s filing-due date for the year, no +payment is deemed to arise under that subsection until +the prescribed form containing the prescribed informa- +tion has been filed with the Minister. +Time of acquisition +(4) For the purpose of this section, CTM property is +deemed not to have been acquired by a taxpayer before +the property is considered to have become available for +use by the taxpayer, determined without reference to +paragraphs 13(27)(c) and (28)(d). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 193 +Special rules — adjustments +(5) For the purpose of this section, the capital cost of +CTM property to a taxpayer shall +(a) not include any amount in respect of a capital +property +(i) for which an amount was previously deducted +under this section by any person, +(ii) in respect of which a CCUS tax credit (as de- +fined in subsection 127.44(1)), a clean technology +investment tax credit (as defined in subsection +127.45(1)) or a clean hydrogen tax credit (as de- +fined in subsection 127.48(1)) was deducted by any +person, or +(iii) that has, by virtue of section 21, been added to +the cost of a property; +(b) be determined without reference to subsections +13(7.1) and (7.4); +(c) be reduced by the total of all amounts, each of +which can reasonably be considered to be in respect of +the property and is +(i) an amount of any government assistance or +non-government assistance received by the taxpay- +er in or before the taxation year in which the prop- +erty was acquired, or +(ii) an amount not described in subparagraph (i) +that, in the taxation year, the taxpayer is entitled to +or can reasonably be expected to receive and that +would be government assistance or non-govern- +ment assistance if it were received by the taxpayer; +and +(d) be determined with reference to subsections +127(11.6) to (11.8) in respect of an expenditure or cost +to a taxpayer except that +(i) the reference in subsection 127(11.6) to subsec- +tion 127(11.5) is to be read as a reference to section +127.49, +(ii) the reference in subsection 127(11.6) to subsec- +tion 127(26) is to be read as a reference to subsec- +tion 127.49(9), and +(iii) the term “qualified expenditure” is to be read +as an expenditure eligible to be added to the capital +cost of a CTM property. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 194 +Deemed deduction +(6) For the purpose of this section, paragraph 12(1)(t), +subsection 13(7.1), the description of I in the definition +undepreciated capital cost in subsection 13(21), subsec- +tion 53(2) and sections 127.44, 127.45, 127.48 and 129, the +amount deemed under subsection (2) to have been paid +by a taxpayer for a taxation year is deemed to have been +deducted from the taxpayer’s tax otherwise payable un- +der this Part for the year. +Repayment of assistance +(7) Where a taxpayer has, in a particular taxation year, +repaid (or has not received and can no longer reasonably +be expected to receive) an amount of government assis- +tance or non-government assistance that was applied to +reduce the cost of a property under paragraph (5)(c) for a +preceding taxation year, the amount repaid (or no longer +expected to be received) is to be added to the cost to the +taxpayer of a property acquired in the particular year for +the purpose of determining the taxpayer’s CTM invest- +ment tax credit for the year. +Partnerships +(8) Subject to section 127.47, where, in a particular taxa- +tion year of a qualifying taxpayer that is a member of a +partnership, an amount would be determined under sub- +section (2) in respect of the partnership, for its taxation +year that ends in the particular year, if the partnership +were a qualifying taxpayer and its fiscal period were its +taxation year, the portion of that amount that can rea- +sonably be considered to be the taxpayer’s share thereof +shall be added in computing the CTM investment tax +credit of the taxpayer at the end of the particular year. +Unpaid amounts +(9) For the purpose of this section, where any part of the +capital cost of a taxpayer’s CTM property is unpaid on +the day that is 180 days after the end of the taxation year +in which a deduction in respect of a CTM investment tax +credit would otherwise be available in respect of the +property, such amount is to be +(a) excluded from the capital cost of such property in +the year; and +(b) added to the capital cost of such property at the +time it is paid. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 195 +Tax shelter investment +(10) Subsection (2) does not apply if a CTM property – +or an interest in a person or partnership that has, directly +or indirectly, an interest in, or for civil law, a right in, +such property – is a tax shelter investment for the pur- +pose of section 143.2. +Recapture — conditions for application +(11) Subsection (12) applies in a taxation year if +(a) a taxpayer acquired a CTM property in the year or +any of the preceding 10 calendar years; +(b) the taxpayer became entitled to a CTM investment +tax credit in respect of the capital cost, or a portion of +the capital cost, of the property; and +(c) in the year, the property (or another property that +incorporates the property) is converted to a non-CTM +use, is exported from Canada or is disposed of without +having been previously exported or converted to a +non-CTM use. +Recapture of credit +(12) If this subsection applies, there shall be added to +the taxpayer’s tax otherwise payable under this Part for +the year the lesser of +(a) the amount of the taxpayer’s CTM investment tax +credit in respect of the property, and +(b) the amount determined by the formula +A × (B ÷ C) +where +A +is the amount of the taxpayer’s CTM investment +tax credit in respect of the property, +B +is +(i) in the case where the property is disposed of +to a person or partnership who deals at arm’s +length with the taxpayer, the proceeds of dispo- +sition of the property, or +(ii) in the case where the property is disposed +of to a person or partnership who does not deal +at arm’s length with the taxpayer, is converted +to a non-CTM use or is exported from Canada, +the fair market value of the property, and +C +is the capital cost of the property on which the +CTM investment tax credit was deducted. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 196 +Certain non-arm’s length transfers +(13) Subsections (11) and (12) do not apply to a taxpayer +(in this subsection referred to as the “transferor”) that +disposes of a property to a qualifying taxpayer (in this +subsection referred to as the “purchaser”) related to the +transferor, if the purchaser acquired the property in cir- +cumstances where the property would be CTM property +to the purchaser (but for paragraph (b) of the definition +CTM property in subsection (1)) and is used by the pur- +chaser for a CTM use. +Certain non-arm’s length transfers — recapture +deferred +(14) If subsections (11) and (12) do not apply because of +subsection (13), subsection 127(34) applies with such +modifications as the circumstances require, including +that the reference to subsection 127(33) be read as sub- +section 127.49(13). +Recapture event reporting requirement +(15) If subsection (12) or (13) applies to a taxpayer for a +taxation year, the taxpayer shall notify the Minister in +prescribed form and manner on or before the taxpayer’s +filing-due date for the year. +Recapture of credit for partnerships +(16) Subsection (17) applies in a fiscal period of a part- +nership if +(a) the partnership acquired a CTM property in the +fiscal period or in any of the 10 preceding calendar +years; +(b) the cost, or a portion of the cost, of the property is +included in an amount, a percentage of which can rea- +sonably be considered to have been included in com- +puting the amount determined under subsection (8) in +respect of the partnership at the end of a fiscal period; +and +(c) in the fiscal period, the property (or another prop- +erty that incorporates the property) is converted to a +non-CTM use, is exported from Canada or is disposed +of without having been previously exported or con- +verted to a non-CTM use. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 197 +Addition to tax +(17) If this subsection applies to a fiscal period of a part- +nership, where a taxpayer is a member of the partnership +during the fiscal period, there shall be added to the tax- +payer’s tax otherwise payable under this Part for the tax- +payer’s taxation year in which the fiscal period ends the +amount that can reasonably be considered to be the tax- +payer’s share of the amount, if any, equal to the lesser of +(a) the amount that can reasonably be considered to +have been included in respect of the property in com- +puting the amount determined under subsection (8) in +respect of the partnership, and +(b) the percentage described in paragraph (16)(b) of +(i) where the property (or the other property) is +disposed of to a person who deals at arm’s length +with the partnership, the proceeds of disposition of +the property, and +(ii) in any other case, the fair market value of the +property (or the other property) at the time of the +conversion, export or disposition. +Information return — partnerships +(18) If subsections (16) and (17) apply with respect to +the property of a partnership for a fiscal period, the part- +nership shall notify the Minister in prescribed form and +manner on or before the day when a return is required by +section 229 of the Income Tax Regulations to be filed in +respect of the period. +CTM investment tax credit — purpose +(19) The purpose of this section is to encourage the in- +vestment of capital in Canada for a CTM use. +(83) Section 127.491 of the Income Tax Act, as en- +acted by subsection 39(1) of this Act, is deemed to +have been repealed immediately after the expira- +tion of March 27, 2023. +(84) Paragraph 127.52(1)(h) of the Income Tax +Act, as amended by subsection 41(7) of this Act, is +amended by striking out “and” at the end of sub- +paragraph (iv), by adding “and” after subpara- +graph (v) and by adding the following after sub- +paragraph (v): +(vi) twice the amount deducted under subsection +110.61(2); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 198 +(85) Paragraph 127.55(f) of the Income Tax Act, as +enacted by subsection 44(1) of this Act, is amend- +ed by striking out “or” at the end of subpara- +graph (v), by adding “or” after subparagraph (vi) +and by adding the following after subparagraph +(vi): +(vii) an employee ownership trust. +(86) Paragraph 152(1)(b) of the Income Tax Act, +as enacted by subsection 56(1) of this Act, is re- +placed by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.44(2), 127.45(2), 127.48(2) or 210.2(3) or (4) to be +paid on account of the taxpayer’s tax payable under +this Part for the year. +(87) Paragraph 152(1)(b) of the Income Tax Act, +as enacted by subsection 56(2) of this Act, is re- +placed by the following: +(b) the amount of tax, if any, deemed by any of sub- +sections 120(2) or (2.2), 122.5(3) to (3.003), 122.51(2), +122.7(2) or (3), 122.72(1), 122.8(4), 122.9(2), 122.91(1), +125.4(3), 125.5(3), 125.6(2) or (2.1), 127.1(1), 127.41(3), +127.44(2), 127.45(2), 127.48(2), 127.49(2) or 210.2(3) or +(4) to be paid on account of the taxpayer’s tax payable +under this Part for the year. +(88) Paragraph 152(4)(b.10) of the Income Tax +Act, as enacted by subsection 47(7) of the other +Act, is renumbered as paragraph 152(4)(b.91) and +that paragraph is repositioned accordingly. +(89) Subsection 152(4) of the Income Tax Act is +amended by adding the following after para- +graph (b.93), as enacted by subsection 56(4) of +this Act: +(b.94) the assessment, reassessment or additional as- +sessment is made before the day that is 36 months af- +ter the end of the normal reassessment period for the +taxpayer in respect of the year and is made in respect +of a disposition, in the year, of shares of the capital +stock of a corporation in respect of which the taxpayer +claimed a deduction under subsection 110.61(2); +(90) Subparagraph 152(4.01)(b)(x.1) of the Income +Tax Act, as enacted by subsection 56(5) of this +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 199 +Act, is deemed to have been repealed immediate- +ly after the expiration of March 27, 2023. +(91) Subparagraph 152(4.01)(b)(x.2) of the Income +Tax Act, as enacted by subsection 56(5) of this +Act, is deemed to have been repealed on January +1, 2024. +(92) Paragraph 152(4.01)(b) of the Income Tax +Act, as enacted by subsection 47(8) of the other +Act, is amended by striking out “or” at the end of +subparagraph (xi) and by replacing subpara- +graph (xii) with the following: +(xii) the transactions or events referred to in para- +graph (4)(b.91), +(xiii) the amounts, transactions or events referred +to in paragraph (4)(b.92), or +(xiv) the transactions or events referred to in para- +graph (4)(b.93); +(93) Paragraph 157(3)(e) of the Income Tax Act, +as enacted by subsection 58(1) of this Act, is re- +placed by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2), 127.45(2) or +127.48(2) to have been paid on account of the corpora- +tion’s tax payable under this Part for the year. +(94) Paragraph 157(3)(e) of the Income Tax Act, +as enacted by subsection 58(2) of this Act, is re- +placed by the following: +(e) 1/12 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2), 127.45(2), 127.48(2) +or 127.49(2) to have been paid on account of the cor- +poration’s tax payable under this Part for the year. +(95) Paragraph 157(3.1)(c) of the Income Tax Act, +as enacted by subsection 58(3) of this Act, is re- +placed by the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2), 127.45(2) or +127.48(2) to have been paid on account of the corpora- +tion’s tax payable under this Part for the taxation year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 200 +(96) Paragraph 157(3.1)(c) of the Income Tax Act, +as enacted by subsection 58(4) of this Act, is re- +placed by the following: +(c) 1/4 of the total of the amounts each of which is +deemed by subsection 125.4(3), 125.5(3), 125.6(2) or +(2.1), 127.1(1), 127.41(3), 127.44(2), 127.45(2), 127.48(2) +or 127.49(2) to have been paid on account of the cor- +poration’s tax payable under this Part for the taxation +year. +(97) Section 160 of the Income Tax Act is amend- +ed by adding the following after subsection (1.5): +Joint and several, or solidary, liability — qualifying +business transfers +(1.6) If a trust, any purchaser corporation owned by the +trust and a taxpayer have jointly elected under paragraph +110.61(1)(e) in respect of a disposition of shares of the +capital stock of a corporation and paragraph 110.61(4)(a) +applies, the trust, the purchaser corporation (if applica- +ble) and the taxpayer are jointly and severally, or solidar- +ily, liable for the tax payable by the taxpayer under this +Part to the extent that the tax payable by the taxpayer is +greater than it would have been if the disposition had sat- +isfied the conditions of section 110.61. +(98) Paragraph 163(2)(d.1) of the Income Tax Act, +as enacted by subsection 59(1) of this Act, is +deemed to have been repealed immediately after +the expiration of March 27, 2023. +(99) Paragraph 163(2)(d.1) of the Income Tax Act, +as enacted by subsection 59(2) of this Act, is +deemed to have been repealed on January 1, 2024. +(100) Paragraph 163(2)(d.1) of the Income Tax +Act, as enacted by subsection 52(2) of the other +Act, is replaced by the following: +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.44(2), 127.45(2) or 127.48(2), as the case may be, +to be paid for the year by the person if that amount +were calculated by reference to the information +provided in the return or form filed for the year un- +der that subsection +exceeds +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 201 +(ii) the amount that is deemed by subsection +127.44(2), 127.45(2) or 127.48(2), as the case may be, +to be paid for the year by the person, +(101) Paragraph 163(2)(d.1) of the Income Tax +Act, as enacted by subsection (100), is replaced by +the following: +(d.1) the amount, if any, by which +(i) the amount that would be deemed by subsection +127.44(2), 127.45(2), 127.48(2) or 127.49(2), as the +case may be, to be paid for the year by the person if +that amount were calculated by reference to the in- +formation provided in the return or form filed for +the year under that subsection +exceeds +(ii) the amount that is deemed by subsection +127.44(2), 127.45(2), 127.48(2) or 127.49(2), as the +case may be, to be paid for the year by the person, +(102) The definition reorganization transaction in +subsection 183.3(1) of the Income Tax Act is +amended by adding the following after para- +graph (b): +(b.1) on an amalgamation (as defined in subsection +87(1)) to which subsection 87(11) applies; +(103) The portion of the definition reporting-due +day in subsection 211.92(1) of the Income Tax Act +before paragraph (a) is replaced by the follow- +ing: +reporting-due day means the later of December 31, +2025 and +(104) Subsection 220(2.2) of the Income Tax Act, +as enacted by subsection 68(1) of this Act, is re- +placed by the following: +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9) or +subsection 127.44(17), 127.45(3) or 127.48(4). +(105) Subsection 220(2.2) of the Income Tax Act, +as enacted by subsection 68(2) of this Act, is re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 202 +Exception +(2.2) Subsection (2.1) does not apply in respect of a pre- +scribed form, receipt or document, or prescribed infor- +mation, that is filed with the Minister on or after the day +specified, in respect of the form, receipt, document or in- +formation, in subsection 37(11), paragraph (m) of the +definition investment tax credit in subsection 127(9) or +subsection 127.44(17), 127.45(3), 127.48(4) or 127.49(3). +(106) Section 241 of the Income Tax Act is amend- +ed by adding the following after subsection (3.4): +Clean economy tax credits +(3.41) The Minister or the Minister of Finance may com- +municate or otherwise make available to the public, in +any manner that the particular Minister considers appro- +priate, the following taxpayer information that reason- +ably relates to the claim or receipt of a clean economy +tax credit (as defined in subsection 127.47(1)) by a cor- +poration or trust: +(a) the name, including any business name, of +(i) the corporation or trust, and +(ii) a partnership of which a person described in +subparagraph (i) is or was a member, or is or was +deemed to be a member under subsection +127.47(7), in respect of the tax credit; +(b) the specific type of tax credit; and +(c) the period to which the tax credit relates. +(107) Paragraph 241(4)(d) of the Income Tax Act +is amended by adding the following after sub- +paragraph (i): +(i.1) to any person solely for the purposes of sub- +section (3.41), +(108) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection 74(4) of this +Act, is replaced by the following: +(vi.2) to a person employed or engaged in the ser- +vice of an office or agency of the Government of +Canada solely for the purposes of administering or +enforcing sections 127.44, 127.45, 127.47, 127.48 and +211.92 to 211.95 or the evaluation or formulation of +related policies or guidelines, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 203 +(109) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection (108), is re- +placed by the following: +(vi.2) to a person employed or engaged in the ser- +vice of an office or agency of the Government of +Canada solely for the purposes of administering or +enforcing sections 127.44 to 127.48 and 211.92 to +211.95 or the evaluation or formulation of related +policies or guidelines, +(110) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection (109), is re- +placed by the following: +(vi.2) to a person employed or engaged in the ser- +vice of an office or agency of the Government of +Canada solely for the purposes of administering or +enforcing sections 127.44 to 127.49 and 211.92 to +211.95 or the evaluation or formulation of related +policies or guidelines, +(111) Paragraph (b) of the definition employee +ownership trust in subsection 248(1) of the Income +Tax Act is amended by striking out “and” at the +end of subparagraph (iii), by adding “and” at the +end of subparagraph (iv) and by adding the fol- +lowing after subparagraph (iv): +(v) is not an individual who claimed, or is related to +an individual who claimed, a deduction under sub- +section 110.61(2) in respect of a qualifying business +controlled by the trust; +(112) Subparagraphs (a)(iii) and (iv) of Class 57 +of Schedule II to the Income Tax Regulations are +replaced by the following: +(iii) generates or distributes electrical energy, heat +energy or a combination of electrical and heat ener- +gy, that directly and solely supports a qualified +CCUS project, unless the equipment uses fossil fu- +els and emits carbon dioxide that is not subject to +capture by a qualified CCUS project, and, for +greater certainty, not including equipment that +(A) supports the qualified CCUS project indi- +rectly by way of an electrical utility grid, or +(B) expands the capacity of existing equipment +that supports the qualified CCUS project and +that distributes electrical energy, heat energy or +a combination of electrical and heat energy, +(iv) is equipment that solely supports a qualified +CCUS project and transmits electrical energy from +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 204 +electrical generation equipment described in sub- +paragraph (iii) to the qualified CCUS project, or +(113) Paragraph 12(1)(t) of the Income Tax Act, +as enacted by subsection (2), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(114) Paragraph 12(1)(t) of the Income Tax Act, +as enacted by subsection (3), is deemed to have +come into force on January 1, 2024. +(115) The portion of subsection 13(7.1) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (4), is deemed to have come into force +immediately after the expiration of March 27, +2023. +(116) The portion of subsection 13(7.1) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (5), is deemed to have come into force +on January 1, 2024. +(117) Paragraph 13(7.1)(e) of the Income Tax Act, +as enacted by subsection (6), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(118) Paragraph 13(7.1)(e) of the Income Tax Act, +as enacted by subsection (7), is deemed to have +come into force on January 1, 2024. +(119) The description of I in the definition unde- +preciated capital cost in subsection 13(21) of the In- +come Tax Act, as enacted by subsection (8), is +deemed to have come into force immediately af- +ter the expiration of March 27, 2023. +(120) The description of I in the definition unde- +preciated capital cost in subsection 13(21) of the In- +come Tax Act, as enacted by subsection (9), is +deemed to have come into force on January 1, +2024. +(121) The portion of paragraph 13(24)(a) of the +Income Tax Act before subparagraph (i), as en- +acted by subsection (10), is deemed to have come +into force immediately after the expiration of +March 27, 2023. +(122) The portion of paragraph 13(24)(a) of the +Income Tax Act before subparagraph (i), as +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 205 +enacted by subsection (11), is deemed to have +come into force on January 1, 2024. +(123) The portion of paragraph (l) in the descrip- +tion of B in the definition adjusted taxable income +in subsection 18.2(1) of the Income Tax Act before +subparagraph (ii), as enacted by subsection (12), +is deemed to have come into force immediately +after the expiration of September 30, 2023. +(124) The portion of paragraph (l) in the descrip- +tion of B in the definition adjusted taxable income +in subsection 18.2(1) of the Act before subpara- +graph (ii) of the Income Tax Act, as enacted by +subsection (13), is deemed to have come into +force on January 1, 2024. +(125) Subparagraph 53(1)(e)(xiii) of the Income +Tax Act, as enacted by subsection (14), is deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(126) Subparagraph 53(1)(e)(xiii) of the Income +Tax Act, as enacted by subsection (15), is deemed +to have come into force on January 1, 2024. +(127) Subparagraph 53(2)(c)(vi.3) of the Income +Tax Act, as amended by subsection (16), is +deemed to have come into force immediately af- +ter the expiration of March 27, 2023. +(128) Subparagraph 53(2)(c)(vi.4) of the Income +Tax Act, as amended by subsection (17), is +deemed to have come into force on January 1, +2024. +(129) Subclause 66.8(1)(a)(ii)(B)(I) of the Income +Tax Act, as enacted by subsection (18), is deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(130) Subclause 66.8(1)(a)(ii)(B)(I) of the Income +Tax Act, as enacted by subsection (19), is deemed +to have come into force on January 1, 2024. +(131) Paragraph 87(2)(j.6) of the Income Tax Act, +as enacted by subsection (20), is deemed to have +come into force immediately after the expiration +of December 31, 2023. +(132) Paragraph 87(2)(qq.1) of the Income Tax +Act, as enacted by subsection (23), is deemed to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 206 +have come into force immediately after the expi- +ration of March 27, 2023. +(133) Paragraph 87(2)(qq.1) of the Income Tax +Act, as enacted by subsection (24), is deemed to +have come into force on January 1, 2024. +(134) Paragraph 88(1)(e.31) of the Income Tax +Act, as enacted by subsection (27), is deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(135) Paragraph 88(1)(e.31) of the Income Tax +Act, as enacted by subsection (28), is deemed to +have come into force on January 1, 2024. +(136) Paragraph 88(2)(c) of the Income Tax Act, +as enacted by subsection (29), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(137) Paragraph 88(2)(c) of the Income Tax Act, +as enacted by subsection (30), is deemed to have +come into force on January 1, 2024. +(138) Subparagraph 96(2.1)(b)(ii) of the Income +Tax Act, as enacted by subsection (31), is deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(139) Subparagraph 96(2.1)(b)(ii) of the Income +Tax Act, as enacted by subsection (32), is deemed +to have come into force on January 1, 2024. +(140) The portion of subsection 96(2.2) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (33), is deemed to have come into +force immediately after the expiration of March +27, 2023. +(141) The portion of subsection 96(2.2) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (34), is deemed to have come into +force on January 1, 2024. +(142) The portion of subsection 96(2.4) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (35), is deemed to have come into +force immediately after the expiration of March +27, 2023. +(143) The portion of subsection 96(2.4) of the In- +come Tax Act before paragraph (a), as enacted by +subsection (36), is deemed to have come into +force on January 1, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 207 +(144) Section 110.61 of the Income Tax Act, as en- +acted by subsection (37), is deemed to have come +into force on January 1, 2024. +(145) Clause 111(1)(e)(ii)(A) of the Income Tax +Act, as enacted by subsection (38), is deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(146) Clause 111(1)(e)(ii)(A) of the Income Tax +Act, as enacted by subsection (39), is deemed to +have come into force on January 1, 2024. +(147) Paragraph (b) of the description of E in the +definition non-capital loss in subsection 111(8) of +the Income Tax Act, as enacted by subsection +(40), applies in respect of taxation years of a tax- +payer that begin immediately after the expiration +of September 30, 2023 (in this subsection referred +to as the “applicable time”). However, that para- +graph, as enacted by subsection (40), also applies +in respect of a taxation year of a taxpayer that be- +gins before, and ends after, the applicable time if +(a) any of the taxpayer’s three immediately +preceding taxation years was, because of a +transaction or event or a series of transactions +or events, shorter than it would have been in +the absence of that transaction, event or se- +ries; and +(b) it can reasonably be considered that one of +the purposes of the transaction, event or series +was to defer the application of paragraph +12(1)(l.2) or section 18.2 or 18.21 of the Income +Tax Act to the taxpayer. +(148) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +by subsection (41), is deemed to have come into +force immediately after the expiration of Decem- +ber 31, 2021. +(149) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +by subsection (42), is deemed to have come into +force immediately after the expiration of March +27, 2023. +(150) The definition government assistance in sub- +section 127(9) of the Income Tax Act, as enacted +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 208 +by subsection (43), is deemed to have come into +force on January 1, 2024. +(151) The definition dedicated geological storage +in subsection 127.44(1) of the Income Tax Act, as +enacted by subsection (44), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +(152) The portion of the definition dual-use equip- +ment in subsection 127.44(1) of the Income Tax +Act before paragraph (b), as enacted by subsec- +tion (45), is deemed to have come into force im- +mediately after the expiration of December 31, +2021. +(153) The portion of the definition dual-use equip- +ment in subsection 127.44(1) of the Income Tax +Act before paragraph (b), as enacted by subsec- +tion (46), is deemed to have come into force im- +mediately after the expiration of March 27, 2023. +(154) The portion of paragraph (c) of the defini- +tion dual-use equipment in subsection 127.44(1) of +the Income Tax Act before subparagraph (i), as +enacted by subsection (47), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +(155) The portion of the definition preliminary +CCUS work activity in subsection 127.44(1) of the +Income Tax Act before paragraph (a), as enacted +by subsection (48), is deemed to have come into +force immediately after the expiration of Decem- +ber 31, 2021. +(156) Paragraph (d) of the definition project plan +in subsection 127.44(1) of the Income Tax Act, as +enacted by subsection (49), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +(157) Subparagraph (b)(iv) of the description of +A in the definition qualified carbon capture expen- +diture in subsection 127.44(1) of the Income Tax +Act, as enacted by subsection (50), is deemed to +have come into force immediately after the expi- +ration of December 31, 2021. +(158) The portion of paragraph (a) of the defini- +tion specified percentage in subsection 127.44(1) of +the Income Tax Act before subparagraph (i), as +enacted by subsection (51), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 209 +(159) Subsection 127.44(3) of the Income Tax Act, +as enacted by subsection (52), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +(160) Subsection 127.44(3) of the Income Tax Act, +as enacted by subsection (53), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(161) Subsection 127.44(3) of the Income Tax Act, +as enacted by subsection (54), is deemed to have +come into force on January 1, 2024. +(162) Subparagraph 127.44(8)(a)(ii) of the Income +Tax Act, as enacted by subsection (55), is deemed +to have come into force immediately after the ex- +piration of December 31, 2021. +(163) The portion of paragraph 127.44(9)(a) of the +Income Tax Act before subparagraph (i), as en- +acted by subsection (56), is deemed to have come +into force immediately after the expiration of De- +cember 31, 2021. +(164) Subparagraph 127.44(9)(a)(ii) of the Income +Tax Act, as enacted by subsection (57), is deemed +to have come into force immediately after the ex- +piration of December 31, 2021. +(165) Clause 127.44(9)(b)(ii)(C) of the Income Tax +Act, as enacted by subsection (58), is deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(166) Clause 127.44(9)(b)(ii)(C) of the Income Tax +Act, as enacted by subsection (59), is deemed to +have come into force on January 1, 2024. +(167) Paragraphs 127.44(9)(h) and (i) of the In- +come Tax Act, as enacted by subsection (60), are +deemed to have come into force on January 1, +2022. +(168) Subsection 127.44(14.1) of the Income Tax +Act, as enacted by subsection (61), is deemed to +have come into force on January 1, 2022. +(169) Subsection 127.44(17) of the Income Tax Act, +as enacted by subsection (62), is deemed to have +come into force immediately after the expiration +of December 31, 2021. +(170) Subsection 127.45(3) of the Income Tax Act, +as enacted by subsection (63), is deemed to have +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 210 +come into force immediately after the expiration +of March 27, 2023. +(171) The portion of subsection 127.45(5) of the +Income Tax Act before paragraph (a), as enacted +by subsection (64), is deemed to have come into +force immediately after the expiration of March +27, 2023. +(172) Subparagraph 127.45(5)(a)(ii) of the Income +Tax Act, as enacted by subsection (65), is deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(173) Subparagraph 127.45(5)(a)(ii) of the Income +Tax Act, as enacted by subsection (66), is deemed +to have come into force on January 1, 2024. +(174) Paragraphs 127.45(5)(b) and (b.1) of the In- +come Tax Act, as enacted by subsection (67), are +deemed to have come into force immediately af- +ter the expiration of March 27, 2023. +(175) Subsection 127.45(6) of the Income Tax Act, +as enacted by subsection (68), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(176) Subsection 127.45(6) of the Income Tax Act, +as enacted by subsection (69), is deemed to have +come into force on January 1, 2024. +(177) The definitions designated work site, regular +tax credit rate and specified tax credit in subsection +127.46(1) of the Income Tax Act, as enacted by +subsection (70), apply in respect of specified +property prepared or installed on or after the +time that is immediately after the expiration of +November 27, 2023. +(178) Subsection 127.46(2) of the Income Tax Act, +as enacted by subsection (71), applies in respect +of specified property prepared or installed on or +after the time that is immediately after the expi- +ration of November 27, 2023. +(179) Paragraph (c) of the definition clean econo- +my allocation provision in subsection 127.47(1) of +the Income Tax Act, as enacted by subsection +(72), is deemed to have come into force immedi- +ately after the expiration of March 27, 2023. +(180) Paragraph (d) of the definition clean econo- +my allocation provision in subsection 127.47(1) of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 211 +the Income Tax Act, as enacted by subsection +(73), is deemed to have come into force on Jan- +uary 1, 2024. +(181) Paragraph (c) of the definition clean econo- +my expenditure in subsection 127.47(1) of the In- +come Tax Act, as enacted by subsection (74), is +deemed to have come into force immediately af- +ter the expiration of March 27, 2023. +(182) Paragraph (d) of the definition clean econo- +my expenditure in subsection 127.47(1) of the In- +come Tax Act, as enacted by subsection (75), is +deemed to have come into force on January 1, +2024. +(183) The definition clean economy provision in +subsection 127.47(1) of the Income Tax Act, as en- +acted by subsection (76), is deemed to have come +into force immediately after the expiration of +March 27, 2023, except that +(a) before November 28, 2023, the definition +clean economy provision in subsection 127.47(1) +of the Income Tax Act, as enacted by subsec- +tion (76), is to be read as follows: +clean economy provision means +(a) this section; +(b) section 127.44 and Part XII.7; +(c) section 127.45; or +(d) section 127.48. (disposition pour l’économie +propre) +(b) for the period that begins on November 28, +2023 and ends on December 31, 2023, the defini- +tion clean economy provision in subsection +127.47(1) of the Income Tax Act, as enacted by +subsection (76), is to be read as follows: +clean economy provision means +(a) this section; +(b) section 127.44 and Part XII.7; +(c) section 127.45; +(d) section 127.46; or +(e) section 127.48. (disposition pour l’économie +propre) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 212 +(184) Paragraph (c) of the definition clean econo- +my tax credit in subsection 127.47(1) of the Income +Tax Act, as enacted by subsection (77), is deemed +to have come into force immediately after the ex- +piration of March 27, 2023. +(185) Paragraph (d) of the definition clean econo- +my tax credit in subsection 127.47(1) of the Income +Tax Act, as enacted by subsection (78), is deemed +to have come into force on January 1, 2024. +(186) Section 127.48 of the Income Tax Act, as en- +acted by subsection (80), is deemed to have come +into force immediately after the expiration of +March 27, 2023, except that before January 1, 2024, +subsection 127.48(3) of the Income Tax Act, as en- +acted by subsection (80), is to be read without ref- +erence to section 127.49 and subparagraph +127.48(10)(a)(ii) of the Income Tax Act, as enacted +by subsection (80), is to be read as follows: +(ii) in respect of which a CCUS tax credit (as de- +fined in subsection 127.44(1)) or a clean technolo- +gy investment tax credit (as defined in subsection +127.45(1)) was deducted by any person, or +(187) Section 127.49 of the Income Tax Act, as en- +acted by subsection (82), is deemed to have come +into force on January 1, 2024. +(188) Subparagraph 127.52(1)(h)(vi) of the In- +come Tax Act, as enacted by subsection (84), is +deemed to have come into force immediately af- +ter the expiration of December 31, 2023. +(189) Subparagraph 127.55(f)(vii) of the Income +Tax Act, as enacted by subsection (85), applies to +taxation years that begin after December 31, 2023. +(190) Paragraph 152(1)(b) of the Income Tax Act, +as enacted by subsection (86), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(191) Paragraph 152(1)(b) of the Income Tax Act, +as enacted by subsection (87), is deemed to have +come into force on January 1, 2024. +(192) Paragraph 152(4)(b.91) of the Income Tax +Act, as renumbered by subsection (88), comes +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 213 +into force or is deemed to have come into force +immediately after the expiration of the day im- +mediately before the day on which the other Act +receives royal assent. +(193) Paragraph 152(4)(b.94) of the Income Tax +Act, as enacted by subsection (89), is deemed to +have come into force on January 1, 2024. +(194) Subparagraph 152(4.01)(b)(xii) of the In- +come Tax Act, as enacted by subsection (92), +comes into force or is deemed to have come into +force immediately after the expiration of the day +immediately before the day on which the other +Act receives royal assent. +(195) Subparagraph 152(4.01)(b)(xiii) of the In- +come Tax Act, as enacted by subsection (92), is +deemed to have come into force immediately af- +ter the expiration of March 27, 2023. +(196) Subparagraph 152(4.01)(b)(xiv) of the In- +come Tax Act, as enacted by subsection (92), is +deemed to have come into force on January 1, +2024. +(197) Paragraph 157(3)(e) of the Income Tax Act, +as enacted by subsection (93), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(198) Paragraph 157(3)(e) of the Income Tax Act, +as enacted by subsection (94), is deemed to have +come into force on January 1, 2024. +(199) Paragraph 157(3.1)(c) of the Income Tax +Act, as enacted by subsection (95), is deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(200) Paragraph 157(3.1)(c) of the Income Tax +Act, as enacted by subsection (96), is deemed to +have come into force on January 1, 2024. +(201) Subsection 160(1.6) of the Income Tax Act, +as enacted by subsection (97), is deemed to have +come into force on January 1, 2024. +(202) Paragraph 163(2)(d.1) of the Income Tax +Act, as enacted by subsection (100), is deemed to +have come into force immediately after the expi- +ration of March 27, 2023. +(203) Paragraph 163(2)(d.1) of the Income Tax +Act, as enacted by subsection (101), is deemed to +have come into force on January 1, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 214 +(204) Paragraph (b.1) of definition reorganization +transaction in subsection 183.3(1) of the Income +Tax Act, as enacted by subsection (102), is +deemed to have come into force on January 1, +2024. +(205) The portion of the definition reporting-due +day in subsection 211.92(1) of the Income Tax Act +before paragraph (a), as enacted by subsection +(103), is deemed to have come into force immedi- +ately after the expiration of December 31, 2021. +(206) Subsection 220(2.2) of the Income Tax Act, +as enacted by subsection (104), is deemed to have +come into force immediately after the expiration +of March 27, 2023. +(207) Subsection 220(2.2) of the Income Tax Act, +as enacted by subsection (105), is deemed to have +come into force on January 1, 2024. +(208) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection (108), is +deemed to have come into force on March 28, +2023. +(209) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection (109), is +deemed to have come into force on November 28, +2023. +(210) Subparagraph 241(4)(d)(vi.2) of the Income +Tax Act, as enacted by subsection (110), is +deemed to have come into force on January 1, +2024. +(211) Subparagraph (b)(v) of the definition em- +ployee ownership trust in subsection 248(1) of the +Income Tax Act, as enacted by subsection (111) is +deemed to have come into force immediately af- +ter the expiration of December 31, 2023. +(212) Subparagraphs (a)(iii) and (iv) of Class 57 +of Schedule II to the Income Tax Regulations, as +enacted by subsection (112), are deemed to have +come into force immediately after the expiration +of December 31, 2021. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 1 Amendments to the Income Tax Act and Other Legislation +Coordinating Amendments +Section +80 + +Page 215 +PART 2 +Global Minimum Tax Act +Enactment of Act +Enactment +81 (1) The Global Minimum Tax Act is enacted as +follows: +An Act respecting a global minimum tax +Short Title +Short title +1 This Act may be cited as the Global Minimum Tax Act. +PART 1 +Interpretation and Application +Interpretation +Definitions +2 (1) The following definitions apply in this Act. +acceptable financial accounting standard means +(a) Canadian generally accepted accounting principles +(GAAP); +(b) IFRS; or +(c) the generally accepted accounting principles of +(i) Australia, +(ii) Brazil, +(iii) European Economic Area member states, +(iv) European Union member states, +(v) Hong Kong (Special Administrative Region of +the People’s Republic of China), +(vi) Japan, +(vii) Mexico, +(viii) New Zealand, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Section +81 + +Page 216 +(ix) People’s Republic of China, +(x) Republic of India, +(xi) Republic of Korea, +(xii) Singapore, +(xiii) Switzerland, +(xiv) United Kingdom, or +(xv) United States. (norme de comptabilité fi- +nancière admissible) +adjusted covered taxes, of a constituent entity of an +MNE group for a fiscal year, has the same meaning as in +subsection 22(1). (impôts concernés ajustés) +adjustment year means a fiscal year in respect of which +an adjustment is made to the GloBE income or loss or +adjusted covered taxes, for the fiscal year, of a con- +stituent entity of an MNE group or the jurisdictional ad- +justed covered taxes of an MNE group for the fiscal year +because of the application of an ETR adjustment provi- +sion. (année d’ajustement) +aggregate asset gain, in respect of an election under +subsection 18(23), means the net gain in a fiscal year +from the disposition of local tangible assets by all of the +constituent entities of an MNE group that are located in a +particular jurisdiction, excluding any gain or loss on a +transfer of assets between group entities. (profit cumulé +sur cession d’actifs) +aggregate asset loss, in respect of an election under +subsection 18(23), means the net loss in a fiscal year from +the disposition of local tangible assets by all of the con- +stituent entities of an MNE group that are located in a +particular jurisdiction, excluding any gain or loss on a +transfer of assets between group entities. (perte cumu- +lée sur cession d’actifs) +allocable share has the same meaning as in subsection +15(2). (part à répartir) +allocated adjustment top-up amount has the same +meaning as in subsection 30(5). (montant complémen- +taire d’ajustement attribué) +ancillary international shipping activity has the same +meaning as in subsection 19(11). (activité de transport +maritime international accessoire) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 217 +ancillary international shipping costs has the same +meaning as in subsection 19(10). (coûts relatifs au +transport maritime international accessoires) +ancillary international shipping income has the same +meaning as in subsection 19(8). (revenu de transport +maritime international accessoire) +ancillary international shipping revenue has the same +meaning as in subsection 19(9). (recettes de transport +maritime international accessoire) +authorized financial accounting standard, in respect +of an entity, means a set of generally acceptable account- +ing principles permitted by the body responsible for pre- +scribing, establishing or accepting accounting standards +for financial reporting purposes in the jurisdiction where +the entity is located. (norme de comptabilité finan- +cière agréée) +blended controlled foreign company tax regime, of a +particular jurisdiction, means a controlled foreign com- +pany tax regime under which +(a) the tax liability of an owner located in the particu- +lar jurisdiction is determined by reference to an aggre- +gate of the income, losses and creditable taxes of other +entities, located in one or more other jurisdictions, in +which the owner holds an ownership interest; +(b) the lowest rate that, if it were the corporate tax +rate applicable in the one or more jurisdictions in +which the other entities are located, would result in +the tax charge in those jurisdictions being sufficient to +prevent a tax charge on the owner under the con- +trolled foreign company tax regime in respect of the +other entities for a fiscal year, is less than the mini- +mum rate; and +(c) income of entities located in the particular juris- +diction is not taken into account. (régime fiscal inté- +gré des sociétés étrangères contrôlées) +consolidated financial statements, of an entity, means +(a) if the entity is not the ultimate parent entity of a +group described in paragraph 10(2)(b), the financial +statements of the entity prepared in accordance with +an acceptable financial accounting standard, in which +the assets, liabilities, income, expenses and cash flows +of that entity and the entities in which it has a control- +ling interest are presented as those of a single eco- +nomic unit; +(b) if the entity is the ultimate parent entity of a group +described +in +paragraph +10(2)(b), +the +financial +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 218 +statements of the entity that are prepared in accor- +dance with an acceptable financial accounting stan- +dard; +(c) if the entity has financial statements that would be +described in paragraph (a) or (b) except that they are +not prepared in accordance with an acceptable finan- +cial accounting standard, those financial statements, +adjusted to prevent any material competitive distor- +tions; and +(d) if the entity does not prepare financial statements +described in any of paragraphs (a) to (c), the financial +statements — in which the assets, liabilities, income, +expenses and cash flows of that entity and other enti- +ties are presented as those of a single economic unit — +that would have been prepared in accordance with an +authorized financial accounting standard that is +(i) an acceptable financial accounting standard, or +(ii) a financial accounting standard that is adjusted +to prevent any material competitive distortions. +(états financiers consolidés) +constituent entity has the same meaning as in subsec- +tion 11(1). (entité constitutive) +constituent entity-owner means a constituent entity +that directly or indirectly holds an ownership interest in +another constituent entity of the same MNE group. (en- +tité détentrice de titres d’une entité constitutive) +controlled foreign company tax regime, of a particular +jurisdiction, means a set of tax rules (other than an IIR) +under which an entity (referred to in this definition as +the “owner”) — that is located in the particular jurisdic- +tion and that holds an ownership interest in another enti- +ty (referred to in this definition as the “controlled foreign +company”) that is located in another jurisdiction — is +subject to current taxation on its share of all or part of +the income earned by the controlled foreign company, ir- +respective of whether that income is distributed on a cur- +rent basis to the owner. (régime fiscal des sociétés +étrangères contrôlées) +controlling interest means +(a) an ownership interest in an entity such that the in- +terest holder +(i) is required to consolidate the assets, liabilities, +income, expenses and cash flows of the entity on a +line-by-line basis in accordance with an acceptable +financial accounting standard, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 219 +(ii) would have been required to consolidate the as- +sets, liabilities, income, expenses and cash flows of +the entity on a line-by-line basis if the interest hold- +er had prepared consolidated financial statements; +or +(b) the controlling interest that a main entity is +deemed to hold in a permanent establishment under +paragraph +(2)(b). (participation +conférant +le +contrôle) +cooperative means an entity that +(a) collectively markets or acquires goods or services +on behalf of its members; and +(b) is subject to a tax regime in the jurisdiction in +which it is located that is designed to ensure the tax +neutrality of the cooperative in respect of the property +or services of its members that are sold through the +cooperative and property or services that are acquired +by members through the cooperative. (coopérative) +core international shipping activity has the same +meaning as in subsection 19(6). (activité de transport +maritime international principale) +core international shipping costs has the same mean- +ing as in subsection 19(5). (coûts relatifs au transport +maritime international principal) +core international shipping income has the same +meaning as in subsection 19(3). (revenu de transport +maritime international principal) +core international shipping revenue has the same +meaning as in subsection 19(4). (recettes de transport +maritime international principal) +corporation includes an incorporated company, ar- +rangement, association, organization or body. (société) +covered taxes has the same meaning as in subsection +23(1). (impôts concernés) +deductible dividend, in respect of a constituent entity +that is subject to a deductible dividend regime, means +(a) a distribution of profits, by the constituent entity +to the holder of an ownership interest in the con- +stituent entity, that is deductible from income for tax +purposes of the constituent entity under the laws of +the jurisdiction in which it is located; or +(b) a patronage dividend distributed to a member of a +cooperative. (dividende déductible) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 220 +deductible dividend regime means a tax regime that +(a) is designed to yield a single level of taxation, on +the owners of an entity, through a deduction from the +income of the entity for distributions of profits to the +owners (which, for this purpose, are considered to in- +clude patronage dividends); or +(b) is applicable to cooperatives and exempts the co- +operative from taxation. (régime des dividendes dé- +ductibles) +deemed distribution tax has the same meaning as in +subsection 37(2). (impôt sur les distributions présu- +mées) +deemed distribution tax recapture account means an +account established and maintained in accordance with +subsection 37(1). (compte de récupération de l’impôt +sur les distributions présumées) +departing constituent entity, of an MNE group, means +an entity that is a standard constituent entity of the MNE +group located in a jurisdiction in a fiscal year in respect +of which an election is made under subsection 37(1) and +that has subsequently +(a) left the MNE group; or +(b) transferred substantially all of its assets to a recip- +ient that is not, at the time of the transfer, a standard +constituent entity of the MNE group located in the ju- +risdiction. (entité constitutive sortante) +disallowed accrual, of a constituent entity, means any +movement in deferred tax expense recorded in the con- +stituent entity’s financial accounts that relates to +(a) an uncertain tax position; or +(b) a distribution from a group entity in respect of the +constituent entity. (accumulation non admise) +disposition recapture ratio has the same meaning as in +subsection 37(6). (ratio de récupération de disposi- +tion) +disqualified refundable imputation tax means an +amount of tax paid or accrued by a constituent entity +(other than an amount of tax paid or accrued that is a +qualified imputation tax) that is +(a) refundable to the beneficial owner of a dividend or +similar distribution by the constituent entity; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 221 +(b) creditable against a tax liability (other than a tax +liability in respect of the distribution) of the beneficial +owner; or +(c) refundable to, or creditable against a tax liability +of, the constituent entity, in respect of the distribu- +tion. (impôt d’imputation remboursable non ad- +missible) +domestic top-up amount has the same meaning as in +subsection 52(1). (montant complémentaire national) +dual-listed arrangement means an arrangement en- +tered into by the ultimate parent entities of two or more +groups, under which +(a) all or substantially all the businesses of the groups +are combined by contract alone; +(b) pursuant to contractual arrangements, the ulti- +mate parent entities each make distributions (includ- +ing dividends and distributions on a liquidation, if rel- +evant) to their respective owners on the basis of a +fixed ratio; +(c) the activities of the groups are managed as those of +a single economic unit; +(d) the groups retain the separate legal identity they +had before the arrangement was entered into; +(e) ownership interests of at least one of the ultimate +parent entities are quoted, traded or transferred inde- +pendently on a securities market that is not the same +as the securities market on which the ownership inter- +ests of another of the ultimate parent entities are +quoted, traded or transferred independently; and +(f) financial statements are prepared by one or more +of the ultimate parent entities in which the assets, lia- +bilities, income, expenses and cash flows of the +groups’ entities are presented together as those of a +single economic unit and those financial statements +(i) would be consolidated financial statements if +the groups’ entities were included in a single group +and the ultimate parent entity that prepared the fi- +nancial statements were the ultimate parent entity +of that group, and +(ii) are required by an applicable regulatory regime +of a jurisdiction to be externally audited. (accord +de double cotation) +effective tax rate has the same meaning as in subsec- +tion 29(1). (taux effectif d’imposition) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 222 +eligible distribution tax system, of a jurisdiction, +means a corporate income tax system that is applicable +in the jurisdiction that +(a) generally imposes tax on the profits, or certain +non-business expenses, of a corporation only when the +corporation +(i) distributes those profits to its shareholders, +(ii) is deemed to distribute those profits to its +shareholders, or +(iii) incurs those expenses; +(b) imposes tax at a rate greater than or equal to the +minimum rate; and +(c) was in force on or before July 1, 2021. (régime ad- +missible d’impôt sur les distributions) +eligible employee has the same meaning as in subsec- +tion 32(8). (employé admissible) +eligible payroll costs has the same meaning as in sub- +section 32(2). (frais de personnel admissibles) +eligible tangible asset has the same meaning as in sub- +section 32(14). (actif corporel admissible) +eligible tangible asset amount has the same meaning +as in subsection 32(9). (montant de l’actif corporel ad- +missible) +entity means a corporation, a partnership, a trust or any +other arrangement, association, organization or body +whether registered or unregistered for which separate fi- +nancial accounts are prepared, but does not include a +central, state or local government or its administration or +agencies that carries out government functions. (entité) +ETR adjustment provision means paragraph 18(23)(c), +subsection 25(6), paragraph 27(1)(b), subsection 27(4) or +paragraph 37(4)(b) or (5)(b). (disposition d’ajustement +du TEI) +excess negative tax expense has the same meaning as +in subsection 29(4). (charge d’impôt négative excé- +dentaire) +excess negative tax expense top-up amount has the +same meaning as in subsection 31(2). (montant com- +plémentaire de la charge d’impôt négative excéden- +taire) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 223 +excess profit has the same meaning as in subsection +30(4). (bénéfice excédentaire) +excluded costs has the same meaning as in subsection +32(3). (coûts exclus) +excluded dividends means dividends or other distribu- +tions received or accrued by a constituent entity in re- +spect of an ownership interest in an entity, other than +(a) a dividend or other distribution received or ac- +crued in respect of +(i) an interest that is a short-term portfolio holding +of the constituent entity on the earlier of +(A) the date of the distribution, and +(B) the date on which the constituent entity be- +comes entitled to the distribution, or +(ii) an ownership interest in an investment entity +that is subject to an election under subsection +42(2); or +(b) a dividend or other distribution received or ac- +crued +(i) to the extent that it can reasonably be consid- +ered to be interest or another amount in respect of +a debt component of a financial instrument, or +(ii) if it is +(A) made by another group entity, and +(B) treated as an expense for the purposes of de- +termining the financial accounting income of the +other group entity. (dividendes exclus) +excluded entity has the same meaning as in subsection +13(1). (entité exclue) +excluded equity gain or loss, of a constituent entity for +a fiscal year, means the gain, profit or loss included in the +financial accounting income of the constituent entity for +the fiscal year arising from +(a) gains and losses from changes in the fair value of +an ownership interest, or from the impairment of an +ownership interest, except for an interest that is a +portfolio holding at the end of the fiscal year; +(b) profit or loss in respect of an ownership interest +included under the equity method of accounting; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 224 +(c) gains and losses from a disposition of an owner- +ship interest, except for a disposition of an interest +that is a portfolio holding immediately before the dis- +position. (profit ou perte sur capitaux propres ex- +clu) +excluded taxes has the same meaning as in subsection +23(2). (impôts exclus) +filing constituent entity means +(a) in respect of a qualifying MNE group for a fiscal +year, a constituent entity of the MNE group that is +(i) located in Canada and required to file a GIR +with the Minister, in respect of the MNE group for +the fiscal year, in accordance with subsection 60(1) +or 60(2), +(ii) a designated local entity (as appointed under +paragraph 60(3)(a)) for the fiscal year, or +(iii) a qualifying foreign filing entity, as defined +in subsection 55(1), for the fiscal year; and +(b) in respect of an investment subgroup, joint ven- +ture group, minority-owned subgroup or minority- +owned investment subgroup that is included in a qual- +ifying MNE group for a fiscal year, the constituent en- +tity that files the GIR in respect of the MNE group for +the fiscal year. (entité constitutive déclarante) +financial accounting income has the same meaning as +in subsection 17(1). (résultat net comptable) +financial accounting revenue has the same meaning as +in subsection 33(3). (chiffre d’affaires comptable) +fiscal year, in respect of an MNE group, means +(a) if paragraph (d) of the definition consolidated fi- +nancial statements in this subsection applies in re- +spect of the ultimate parent entity, the calendar year; +and +(b) in any other case, an accounting period for which +the ultimate parent entity of an MNE group prepares +its consolidated financial statements. (année finan- +cière) +fiscally transparent, in respect of an entity, means that +under the laws of a jurisdiction, the income, expenditure, +profit or loss of the entity is treated as if it were derived +or incurred by the owner of the entity in proportion to +the owner’s interest in the entity. (fiscalement transpa- +rent) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 225 +five-year election means an election, in respect of a +particular fiscal year, to which the following rules apply: +(a) the election applies to the particular fiscal year +and, unless the election is revoked, each subsequent +fiscal year; +(b) the election cannot be revoked before the fifth fis- +cal year following the particular fiscal year; +(c) if the election is revoked, no such election can sub- +sequently be made until the fifth fiscal year following +the revocation year; and +(d) the election or any revocation of the election, as +the case may be, must be made in the GIR for the first +fiscal year in respect of which the election or revoca- +tion, as the case may be, is to be effective. (choix +pour cinq ans) +flow-through entity means an entity to the extent it +(a) is fiscally transparent under the laws of the juris- +diction where it was created; and +(b) is not subject to a covered tax on its income or +profit in another jurisdiction as a result of being tax +resident in that jurisdiction. (entité intermédiaire) +flow-through tax benefits has the same meaning as in +subsection 28(1). (avantages fiscaux intermédiaires) +general government means the central administration, +agencies whose operations are under its effective control, +state and local governments and their respective admin- +istrations. (administration publique) +GIR means an information return that contains the in- +formation, and is disseminated, in accordance with the +Tax Challenges Arising from the Digitalisation of the +Economy — GloBE Information Return (Pillar Two) +published by the OECD on July 13, 2023, as amended +from time to time, and that is +(a) if required to be filed with the Minister by a con- +stituent entity located in Canada under subsection +60(1) or 60(2) or subparagraph 60(3)(b)(i), the infor- +mation return in prescribed form; and +(b) in any other case, a substantially similar informa- +tion return that is required to be filed in a jurisdiction +other than Canada. (DRG) +GloBE Commentary means the commentary entitled +Tax Challenges Arising from the Digitalisation of the +Economy — Commentary to the Global Anti-Base Ero- +sion Model Rules (Pillar Two), published by the OECD +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 226 +on March 14, 2022, as amended from time to time. (com- +mentaires GloBE) +GloBE income, of a constituent entity for a fiscal year, +means the positive amount, if any, of the constituent en- +tity’s GloBE income or loss for the fiscal year. (revenu +GloBE) +GloBE income or loss has the meaning assigned in sec- +tion 16. (résultat net GloBE) +GloBE loss, of a constituent entity for a fiscal year, +means the absolute value of the negative amount, if any, +of the constituent entity’s GloBE income or loss for the +fiscal year. (perte GloBE) +GloBE Model Rules means the model rules set out in +the document entitled Tax Challenges Arising from the +Digitalisation of the Economy — Global Anti-Base Ero- +sion Model Rules (Pillar Two) published by the OECD on +December 20, 2021. (règles GloBE) +GloBE reorganization means a transformation or trans- +fer of assets and liabilities such as in a merger, demerger, +liquidation or similar transaction, if +(a) it is the case that +(i) if no consideration is provided for the transfer, +the issuance of an equity interest as consideration +for the transfer would have no economic signifi- +cance because the transaction does not result in a +change in the beneficial ownership of an entity, and +(ii) in any other case, the consideration for the +transfer consists, in whole or in significant part, of +(A) if the transaction is a liquidation, the cancel- +lation of equity interests of the entity that is the +subject of the liquidation, and +(B) in any other case, equity interests issued by +the transferee or an entity that is connected with +the transferee; +(b) the transferor’s gain or loss on the transfer is not +subject, in whole or in part, to an income or profits tax +in any jurisdiction; and +(c) for the purpose of determining the transferee’s in- +come or profits that are subject to an income or profits +tax of the jurisdiction in which it is located, the trans- +feree is required under the laws of that jurisdiction to +use the transferor’s tax basis in respect of the trans- +ferred assets, adjusted to reflect any non-qualifying +gain or loss in respect of the transfer. (réorganisation +GloBE) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 227 +GloBE transition year, of an MNE group in respect of a +jurisdiction, means the first fiscal year in which +(a) a constituent entity of, or joint venture entity in re- +spect of, the MNE group that is located in the jurisdic- +tion is subject to a qualified IIR or qualified UTPR; +and +(b) subsection 33(1) or 47(2), section 45 or an equiva- +lent provision under another qualified IIR or qualified +UTPR does not apply for the jurisdiction. (année de +transition GloBE) +governmental entity means an entity, if +(a) it is part of or wholly owned by a government (in- +cluding any political subdivision or local authority of +the government); +(b) its principal purpose is +(i) to fulfill a government function, or +(ii) to manage or invest the government’s assets +through the making and holding of investments, as- +set management and related investment activities +for the government’s assets; +(c) it does not carry on a trade or business; +(d) it is accountable to the government on its overall +performance and provides annual information report- +ing to the government; +(e) its assets vest in the government upon dissolution; +and +(f) if it distributes net earnings, the net earnings are +distributed solely to the government with no portion +of its net earnings inuring to the benefit of any private +person. (entité gouvernementale) +group has the same meaning as in subsection 10(2). +(groupe) +group entity, in respect of another entity or a group, +means an entity that is a member of the same group. +(entité du groupe) +high-tax counterparty means a constituent entity of an +MNE group that is located in a jurisdiction that +(a) is not a low-tax jurisdiction; or +(b) would not be a low-tax jurisdiction if the effective +tax rate of the MNE group for the jurisdiction were de- +termined without regard to any income or expense +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 228 +recorded by an entity in respect of an intragroup fi- +nancing arrangement. (contrepartie à imposition +élevée) +hybrid entity, in relation to an owner, means an entity +that is +(a) not fiscally transparent in the jurisdiction where it +is located; and +(b) fiscally transparent in the jurisdiction where the +owner is located. (entité hybride) +IFRS means International Financial Reporting Stan- +dards. (IFRS) +IIR means a law of a jurisdiction that may reasonably be +considered to have been enacted with the intention of im- +plementing, in whole or in part, Articles 2.1 to 2.3 of the +GloBE Model Rules. (RDIR) +included revaluation method gain or loss, of a con- +stituent entity for a fiscal year, means the net gain or +loss, before covered taxes, for the fiscal year in respect of +all property, plant and equipment that arises under an +accounting method or practice that +(a) periodically adjusts the carrying value of such +property, plant and equipment to its fair value; +(b) records the changes in value in other comprehen- +sive income; and +(c) does not subsequently report the gains or losses +recorded in other comprehensive income through +profit and loss. (profit ou perte inclus au titre de la +méthode de réévaluation) +inclusion ratio has the same meaning as in subsection +15(3). (ratio d’inclusion) +Inclusive Framework means the jurisdictions of the +OECD and Group of 20 (G20) Inclusive Framework on +Base Erosion and Profit Shifting. (Cadre inclusif) +insurance investment entity means a particular entity, +other than an investment fund or real estate investment +vehicle, +(a) that would be +(i) an investment fund if the definition investment +fund in this subsection were read without reference +to subparagraph (a)(i) and paragraphs (c) and (d) +of that definition, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 229 +(ii) a real estate investment vehicle if the definition +real estate investment vehicle in this subsection +were read without reference to subparagraph (b)(ii) +of that definition; +(b) that is primarily designed or established to gener- +ate investment income or gains to offset, or protect +against an event or outcome that gives rise to, liabili- +ties or losses associated with insurance or annuity +contracts; and +(c) in which each ownership interest is held by one or +more entities each of which +(i) is a group entity in respect of the particular enti- +ty, and +(ii) is subject to a regulatory regime, in the jurisdic- +tion in which it is established or managed, that is +specific to entities engaged in the business of nego- +tiating and entering into contracts of insurance or +annuity or in activities ancillary to that business. +(entité d’investissement d’assurance) +intermediate parent entity means a constituent entity +of an MNE group (other than an ultimate parent entity, +partially-owned parent entity, permanent establishment, +investment entity or insurance investment entity) that +holds, directly or indirectly, an ownership interest in an- +other constituent entity of the MNE group. (entité mère +intermédiaire) +international organization means any intergovernmen- +tal or supranational organization, or an entity that acts +for, is part of or is wholly owned by that organization, if +(a) the organization is comprised primarily of govern- +ments; +(b) it has in effect a headquarters agreement or sub- +stantially similar agreement, such as arrangements for +privileges or immunities in respect of its offices or es- +tablishments, with the jurisdiction in which it is estab- +lished; and +(c) law or its governing documents prevent its income +inuring to the benefit of private persons. (organisa- +tion internationale) +international shipping means the transportation of +passengers or cargo by ship in international traffic. +(transport maritime international) +international traffic means any transport by ship, ex- +cept when the ship is operated solely between places +within a single jurisdiction. (trafic international) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 230 +intragroup financing arrangement means any ar- +rangement between two or more group entities of an +MNE group under which a high-tax counterparty directly +or indirectly provides credit to or otherwise makes an in- +vestment in a low-tax entity. (accord de financement +intragroupe) +investment entity, for a fiscal year, means +(a) an entity that is an investment fund for all or sub- +stantially all of the fiscal year; +(b) an entity that is a real estate investment vehicle for +all or substantially all of the fiscal year; +(c) a particular entity, if +(i) for all or substantially all of the fiscal year own- +ership interests in the particular entity having a fair +market value equal to at least 95% of the fair mar- +ket value of all ownership interests in the particular +entity are held directly, or indirectly through one or +more other entities that are investment funds or re- +al estate investment vehicles, by one or more enti- +ties that are investment funds or real estate invest- +ment vehicles, and +(ii) all or substantially all the activities of the par- +ticular entity during the fiscal year consist of hold- +ing assets or investing funds for the benefit of any +of the investment funds or real estate investment +vehicles referred to in subparagraph (i); or +(d) a particular entity, if +(i) for all or substantially all of the fiscal year own- +ership interests in the particular entity having a fair +market value equal to at least 85% of the fair mar- +ket value of all ownership interests in the particular +entity are held directly, or indirectly through one or +more other entities that are investment funds or re- +al estate investment vehicles, by one or more enti- +ties that are investment funds or real estate invest- +ment vehicles, and +(ii) all or substantially all the financial accounting +income of the particular entity is comprised of ex- +cluded dividends or excluded equity gains or losses. +(entité d’investissement) +investment fund means an entity +(a) that is primarily designed or established to +(i) pool assets (which may be financial or non-fi- +nancial) from a number of investors, at least some +of which are not connected, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 231 +(ii) generate investment income or gains, or protect +against a specific or general event or outcome; +(b) that invests in accordance with a defined invest- +ment policy; +(c) that allows investors to reduce transaction, re- +search and analytical costs or to spread risk collective- +ly; +(d) the investors in which have a right to the assets of +the entity, or income earned on those assets, based on +the respective contributions made by those investors; +(e) that is, or whose management is, subject to a regu- +latory regime (which may include appropriate anti- +money laundering and investor protection regula- +tions) in the jurisdiction in which the entity is estab- +lished or managed; and +(f) that is managed by investment management pro- +fessionals on behalf of its investors. (fonds de place- +ment) +joint venture, in respect of a particular MNE group (oth- +er than a group composed exclusively of excluded enti- +ties), means a particular entity +(a) whose financial results are reported under the eq- +uity method in the consolidated financial statements +of the ultimate parent entity of the particular MNE +group; +(b) of which at least 50% of the ownership interests +are held, directly or indirectly, by the ultimate parent +entity of the particular MNE group; and +(c) that is not +(i) the ultimate parent entity of an MNE group, a +constituent entity of which, or joint venture in re- +spect of which, is subject to a qualified IIR or quali- +fied UTPR, +(ii) an excluded entity described in paragraph +13(1)(a), +(iii) an entity, if +(A) all ownership interests in that entity held by +group entities in respect of the particular MNE +group are held directly by excluded entities de- +scribed in paragraph 13(1)(a), and +(B) one of the following conditions is met: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 232 +(I) the entity operates exclusively or almost +exclusively to hold assets or invest funds for +the benefit of its investors, +(II) the entity carries out activities that are an- +cillary to those carried out by any of those +group entities, or +(III) all or substantially all of the financial ac- +counting income of the entity is excluded divi- +dends or excluded equity gains, or +(iv) a joint venture subsidiary of another joint ven- +ture. (coentreprise) +joint venture entity, of a joint venture group, means the +joint venture or a joint venture subsidiary of the group. +(entité d’une coentreprise) +joint venture group means a joint venture and its joint +venture subsidiaries, if any. (groupe d’une coentre- +prise) +joint venture subsidiary, of a joint venture, means an +entity (other than the joint venture or an excluded entity) +the assets, liabilities, income, expenses and cash flows of +which would, because of ownership or control, be includ- +ed in the consolidated financial statements of the joint +venture if the references to “ultimate parent entity” in the +definition consolidated financial statements in this +subsection were read as references to the “joint venture”. +(filiale d’une coentreprise) +jurisdictional adjusted covered taxes has the same +meaning as in subsection 29(3). (impôts concernés +ajustés juridictionnels) +jurisdictional excess negative tax expense top-up +amount has the same meaning as in subsection 31(4). +(montant complémentaire de la charge d’impôt néga- +tive excédentaire juridictionnel) +jurisdictional GloBE income or loss has the same +meaning as in subsection 33(4). (résultat net GloBE ju- +ridictionnel) +jurisdictional GloBE revenue has the same meaning as +in subsection 33(2). (chiffre d’affaires GloBE juridic- +tionnel) +jurisdictional top-up amount has the same meaning as +in subsection 30(2). (montant complémentaire juridic- +tionnel) +local tangible asset, in respect of a constituent entity, +means real or immovable property situated in the same +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 233 +jurisdiction as the jurisdiction where the constituent en- +tity is located. (actif corporel local) +local taxation year of an entity means the period for +which the accounts of the entity have been ordinarily +made up for the purpose of computing the entity’s in- +come for tax purposes in the jurisdiction in which the en- +tity is located. (année d’imposition locale) +look-back period, in respect of an election under subsec- +tion 18(23), means the election year and the four fiscal +years immediately preceding the election year. (période +antérieure concernée) +loss year, in respect of a jurisdiction for which the filing +constituent entity of an MNE group has made an election +under subsection 18(23), means a fiscal year in the look- +back period for which a constituent entity of the MNE +group that is located in that jurisdiction has a net asset +loss and the total amount of net asset losses of all con- +stituent entities of the MNE group that are located in that +jurisdiction exceeds the total amount of their net asset +gains. (année de perte) +low-tax entity means a constituent entity of an MNE +group that is located in +(a) a low-tax jurisdiction; or +(b) a jurisdiction that would be a low-tax jurisdiction +if the effective tax rate of the MNE group for the juris- +diction were determined without regard to any income +or expense recorded by an entity in respect of an intra- +group financing arrangement. (entité à faible impo- +sition) +low-tax jurisdiction, in respect of an MNE group for a +fiscal year, means a jurisdiction where the MNE group +has net GloBE income and the effective tax rate of the +MNE group for the jurisdiction for that fiscal year is low- +er than the minimum rate. (juridiction à faible imposi- +tion) +main entity, in respect of a permanent establishment, +means the entity that includes the financial accounting +income of the permanent establishment in its financial +statements. (entité principale) +marketable price floor, in respect of the transfer of a tax +credit, means 80% of the net present value of the tax +credit, where the net present value is determined based +on the yield to maturity on a debt instrument with equal +or similar maturity — limited to a maximum of five-year +maturity — issued by the government that granted the +tax credit in the same fiscal year as the tax credit is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 234 +transferred or, if it is not transferred, the origination +year. (prix plancher commercialisable) +marketable transferable tax credit means all or a por- +tion of a tax credit (other than a qualified refundable tax +credit) if +(a) in respect of an originator, +(i) the tax credit, or portion of the tax credit, is +transferable to an unrelated purchaser in the origi- +nation year, or within 15 months of the end of the +origination year, under the laws of the jurisdiction +granting the tax credit, and +(ii) one of the following conditions is met: +(A) the tax credit, or portion of the tax credit, is +transferred to an unrelated purchaser within 15 +months of the end of the origination year at a +price that equals or exceeds the marketable price +floor, or +(B) if the tax credit, or portion of the tax credit, +is not transferred, or is transferred to a person +that is not an unrelated purchaser, similar tax +credits are traded between persons and unrelat- +ed purchasers within 15 months of the end of the +origination year at a price that equals or exceeds +the marketable price floor; and +(b) in respect of a particular unrelated purchaser, +(i) the tax credit, or portion of the tax credit, is +transferable from the particular unrelated purchas- +er to another unrelated purchaser in the fiscal year +in which the tax credit, or portion of the tax credit, +is purchased by the particular unrelated purchaser +under the laws of the jurisdiction granting the tax +credit, and +(ii) the tax credit, or portion of the tax credit, is ac- +quired by the particular unrelated purchaser at a +price that equals or exceeds the marketable price +floor. (crédit d’impôt transférable commerciali- +sable) +material competitive distortion, in respect of consoli- +dated financial statements, means an application of a +specific principle or procedure, under the set of generally +accepted accounting principles used in preparing the +consolidated financial statements, that results in an ag- +gregate variation greater than €75 million in a fiscal year +as compared to the amounts that would have been deter- +mined by applying the corresponding IFRS principle or +procedure. (distorsion importante créant un avan- +tage concurrentiel) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 235 +minimum rate means 15%. (taux minimum) +Minister means the Minister of National Revenue. (mi- +nistre) +minority-owned constituent entity means a con- +stituent entity of an MNE group if the ultimate parent +entity of the MNE group holds, directly or indirectly, 30% +or less of the ownership interests in the constituent enti- +ty. (entité constitutive à détention minoritaire) +minority-owned parent entity means a particular mi- +nority-owned constituent entity that holds, directly or in- +directly, the controlling interest in another minority- +owned constituent entity unless the controlling interest +of the particular minority-owned constituent entity is +held, directly or indirectly, by another minority-owned +constituent entity. (entité mère à détention minori- +taire) +minority-owned subgroup means +(a) a minority-owned parent entity and its minority- +owned subsidiaries; or +(b) a minority-owned constituent entity that is not a +minority-owned parent entity or a minority-owned +subsidiary. (sous-groupe à détention minoritaire) +minority-owned subsidiary means a minority-owned +constituent entity the controlling interest in which is +held, directly or indirectly, by a minority-owned parent +entity. (filiale à détention minoritaire) +MNE group has the same meaning as in subsection +10(1). (groupe d’EMN) +multi-parented MNE group means two or more +groups, if +(a) the ultimate parent entities of the groups are party +to a stapled structure or dual-listed arrangement; and +(b) at least one entity or permanent establishment in- +cluded in any of the groups — or at least one entity, or +permanent establishment in respect of a main entity, +that would be included in any of the groups if all the +ownership interests in that entity or main entity held +by group entities of the groups were held by a single +group entity of one of the groups — is not located in +the jurisdiction in which any other entity or perma- +nent establishment included in any of the groups is lo- +cated. (groupe d’EMN à entités mères multiples) +mutual insurance company means a regulated insur- +ance company that does not have share capital and is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 236 +owned exclusively by its policyholders. (compagnie +d’assurance mutuelle) +negative tax expense constituent entity has the same +meaning as in subsection 31(3). (entité constitutive +avec charge d’impôt négative) +net asset gain, of a constituent entity for a fiscal year, in +respect of an election under subsection 18(23), means the +net gain from the disposition of local tangible assets by +the constituent entity located in the jurisdiction for +which the election was made, excluding the gain or loss +on a transfer of assets to another group entity. (profit +net sur cession d’actifs) +net asset loss, of a constituent entity for a fiscal year, in +respect of an election under subsection 18(23), means the +net loss from the disposition of local tangible assets by +the constituent entity in the fiscal year (excluding the +gain or loss on a transfer of assets to another group enti- +ty), less the total of all amounts, if any, allocated to the +constituent entity under a previous election under that +subsection. (perte nette sur cession d’actifs) +net GloBE income has the same meaning as in subsec- +tion 29(2). (revenu GloBE net) +net GloBE loss, of an MNE group for a jurisdiction for a +fiscal year, means the absolute value of the negative +amount, if any, that would be determined, in the absence +of section 8, by the formula +A − B +where +A +is the total of all amounts each of which is the GloBE +income for the fiscal year of a standard constituent +entity of the MNE group that is located in the juris- +diction; and +B +is the total of all amounts each of which is the GloBE +loss for the fiscal year of a standard constituent enti- +ty of the MNE group that is located in the jurisdic- +tion. (perte GloBE nette) +net income or loss from international shipping has +the same meaning as in subsection 19(2). (résultat net +de transport maritime international) +non-marketable transferable tax credit means all or a +portion of a tax credit (other than a qualified refundable +tax credit) that +(a) in respect of an originator, is not a marketable +transferable tax credit but that is transferable in whole +or in part; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 237 +(b) in respect of a purchaser, is not a marketable +transferable tax credit. (crédit d’impôt transférable +non commercialisable) +non-profit organization means an entity, if +(a) the entity is established and operated in the juris- +diction where it is located +(i) exclusively for religious, charitable, scientific, +artistic, cultural, athletic, educational or other simi- +lar purposes, or +(ii) as a professional organization, business league, +chamber of commerce, labour organization, agri- +cultural or horticultural organization, civic league +or an organization operated exclusively for the pro- +motion of social welfare; +(b) substantially all of the income of the entity from +the activities referred to in paragraph (a) is exempt +from income tax in the jurisdiction where the entity is +located; +(c) the entity has no shareholders or members that +have a proprietary or beneficial interest in its income +or assets; +(d) the income or assets of the entity may not be dis- +tributed to, or applied for the benefit of, a private per- +son or non-charitable entity other than +(i) pursuant to the conduct of the entity’s charitable +activities, +(ii) as payment of reasonable compensation for ser- +vices rendered or for the use of property or capital, +or +(iii) as payment representing the fair market value +of property that the entity has purchased; +(e) on termination, liquidation or dissolution of the +entity, all of the entity’s assets must be distributed or +revert to a non-profit organization or to the govern- +ment (including any governmental entity) of the juris- +diction where it is located or any political subdivision +thereof; and +(f) the entity does not carry on a trade or business that +is not directly related to the purposes for which it was +established. (organisation à but non lucratif) +non-qualifying gain or loss means the lesser of +(a) the portion of any gain or loss, arising in respect of +a transfer of assets and liabilities in connection with a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 238 +GloBE reorganization, that is subject to income or +profits tax in the jurisdiction where the transferor is +located; and +(b) the portion of the gain or loss that is reflected in +the financial accounts. (profit ou perte non admis- +sible) +OECD means the Organisation for Economic Co-opera- +tion and Development. (OCDE) +OECD Model Tax Convention means the Model Tax +Convention on Income and on Capital: Condensed Ver- +sion 2017, published by the OECD on December 18, 2017, +as amended from time to time. (Modèle de Convention +fiscale de l’OCDE) +origination year means the fiscal year in which the orig- +inator of a tax credit satisfies the eligibility criteria for the +tax credit under the laws of the jurisdiction granting the +tax credit. (année de création) +originator means the person that engages in the activi- +ties that generate a tax credit. (initiateur) +other comprehensive income, in respect of a con- +stituent entity, means items of income and expense that +are recognized outside of the profit or loss account in the +financial statements used in determining the entity’s +GloBE income or loss. (autres éléments du résultat +global) +owner means an entity that directly or indirectly holds +an ownership interest in another entity. (détenteur) +ownership interest means an interest that an entity or +person holds in a particular entity +(a) in the case of a direct interest, that +(i) carries rights to the profits, capital or reserves of +the particular entity or the particular entity’s per- +manent establishment, and +(ii) would, in the absence of any requirement to +consolidate the assets, liabilities, income, expenses +and cash flows of the particular entity in the consol- +idated financial statements, be accounted for as eq- +uity in those statements; or +(b) in the case of an indirect interest, through a chain +of direct ownership interests. (titre de participation) +partially-owned parent entity means a constituent en- +tity of an MNE group (other than an ultimate parent +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 239 +entity, permanent establishment, investment entity or in- +surance investment entity) +(a) that holds, directly or indirectly, an ownership in- +terest in another constituent entity of the MNE group; +and +(b) in which more than 20% of the ownership inter- +ests, determined having regard only to the ownership +interests that carry rights to profits, are held, directly +or indirectly, by persons or entities that are not con- +stituent entities of the MNE group. (entité mère par- +tiellement détenue) +passive income means income that is included in com- +puting a constituent entity’s GloBE income or loss and +that is +(a) a dividend or dividend equivalent; +(b) interest or an interest equivalent; +(c) rent; +(d) a royalty; +(e) an annuity; or +(f) a net gain from property of a type that produces in- +come described in any of paragraphs (a) to (e). (reve- +nu passif) +patronage dividend means a distribution by a coopera- +tive to its members. (ristourne) +pension fund means +(a) an entity that is established and operated in a ju- +risdiction exclusively or almost exclusively to adminis- +ter or provide retirement benefits and ancillary or in- +cidental benefits to individuals, if +(i) the entity is regulated as such by that jurisdic- +tion or one of its political subdivisions or local au- +thorities, or +(ii) those benefits are secured or otherwise protect- +ed by national regulations and funded by a pool of +assets held through a fiduciary arrangement or +trust to secure the fulfilment of the corresponding +pension obligations against a case of insolvency of +the entity or the MNE group of which the entity is a +member; or +(b) a pension services entity. (fonds de pension) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 240 +pension services entity means an entity that is estab- +lished and operated exclusively or almost exclusively +(a) to invest funds for the benefit of entities described +in paragraph (a) of the definition pension fund in this +subsection; or +(b) to carry out activities that are ancillary to the regu- +lated activities carried out by an entity described in +that paragraph that is a member of the same group. +(entité de services de fonds de pension) +permanent establishment means a place of business, +including a deemed place of business, +(a) that is situated in a jurisdiction and treated as a +permanent establishment in accordance with an appli- +cable tax treaty in force, provided that the jurisdiction +taxes the income attributable to it in accordance with +a provision similar to Article 7 of the OECD Model Tax +Convention; +(b) if there is no applicable tax treaty in force, in re- +spect of which a jurisdiction taxes the income at- +tributable to that place of business under its domestic +law on a net basis similar to the manner in which it +taxes its own tax residents; +(c) if a jurisdiction has no corporate income tax sys- +tem, that is situated in that jurisdiction and that would +be treated as a permanent establishment in accor- +dance with the OECD Model Tax Convention, provid- +ed that the jurisdiction would have had the right to tax +the income attributable to it in accordance with Article +7 of that model convention; or +(d) that is not already described in paragraphs (a) to +(c) and through which operations are conducted out- +side the jurisdiction where the entity that would be the +main entity, if the place of business were a permanent +establishment, is located, provided that that jurisdic- +tion exempts the income attributable to the operations +conducted through the place of business. (établisse- +ment stable) +person includes a corporation, partnership or trust. +(personne) +portfolio holding, at any time in a fiscal year, means +ownership interests in an entity that are held at that time +by a constituent entity, either alone or together with oth- +er group entities, and that carry rights to less than 10% of +the profits, capital, reserves or voting rights of that enti- +ty. (titres de portefeuille) +prescribed means +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 241 +(a) in the case of a form, the information to be given +on a form or the manner of filing a form, authorized +by the Minister; +(b) in the case of the manner of making or filing an +election, authorized by the Minister; and +(c) in any other case, prescribed by regulation or de- +termined in accordance with rules prescribed by regu- +lation. (prescrit) +QDMTT transition year, of an MNE group in respect of +a jurisdiction, means the first fiscal year in which +(a) a constituent entity of, or joint venture entity in re- +spect of, the MNE group that is located in the jurisdic- +tion is subject to a qualified domestic minimum top- +up tax; and +(b) subsection 33(1), 47(2) or 53(3), section 45 or an +equivalent provision under the laws of the jurisdiction +does not apply for the jurisdiction. (année de transi- +tion ICMNA) +qualified ancillary international shipping income has +the same meaning as in subsection 19(7). (revenu de +transport maritime international accessoire admis- +sible) +qualified debt release amount, for a fiscal year, of a +constituent entity that is a debtor, means an amount in +respect of a debt release to the extent that +(a) the debt release is pursuant to a statutory insol- +vency or bankruptcy proceeding +(i) that is supervised by a court or other judicial +body in the jurisdiction in which the debtor is locat- +ed, or +(ii) under which an independent insolvency admin- +istrator is appointed; +(b) the following conditions are met: +(i) the debt release arises pursuant to an arrange- +ment with one or more creditors that are not con- +nected with the debtor (each referred to in this defi- +nition as a “third-party creditor”), +(ii) it is reasonable to consider that, in the absence +of the release of debts owed to one or more third- +party creditors under the arrangement, the debtor +would be insolvent within 12 months of the date of +the release, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 242 +(iii) the debtor provides an independent expert +opinion attesting that the condition in subpara- +graph (ii) is met; or +(c) if neither paragraph (a) nor (b) applies, +(i) the amount is in respect of a debt owed to a +third-party creditor, +(ii) the debtor’s liabilities exceed the fair market +value of its assets, determined immediately before +the debt release, and +(iii) the amount does not exceed the least of +(A) if, as a result of the debt release, the debtor’s +assets are greater than or equal to its liabilities, +the debtor’s liabilities less the fair market value +of its assets, determined immediately before the +debt release, +(B) if any amount included, as a result of the +debt release, in computing net income or loss is +offset by a corresponding reduction in deferred +tax assets, the reduction in the debtor’s deferred +tax assets resulting from the debt release, and +(C) the amount included, as a result of the debt +release, in computing net income or loss. (mon- +tant de la libération de la dette admissible) +qualified domestic minimum top-up tax, for a fiscal +year, means a law of a jurisdiction that has the status of a +qualified domestic minimum top-up tax (including tran- +sitional qualified status) for the fiscal year as determined +by the Inclusive Framework and published on the +OECD’s website. (impôt complémentaire minimum +national admissible) +qualified flow-through ownership interest has the +same meaning as in subsection 28(1). (titre de participa- +tion intermédiaire admissible) +qualified IIR, for a fiscal year, means an IIR that has +qualified status (including transitional qualified status) +for the fiscal year as determined by the Inclusive Frame- +work and published on the OECD’s website. (RDIR ad- +missible) +qualified imputation tax means an amount of covered +taxes, paid or accrued by a constituent entity, that is +(a) imposed under the laws of a jurisdiction (referred +to in this definition as the “subject jurisdiction”); and +(b) refundable to, or creditable against the tax liability +of, the beneficial owner of a dividend or similar +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 243 +distribution by the constituent entity (or by the main +entity in respect of the constituent entity, if the con- +stituent entity is a permanent establishment), if +(i) the amount is refundable or creditable under +(A) subsection 126(1) or (2) of the Income Tax +Act, or +(B) a provision of the laws of another jurisdic- +tion that is substantially similar to one of those +subsections, or +(ii) the beneficial owner is +(A) subject to tax on a current basis, in respect +of the dividend or similar distribution, under the +laws of the subject jurisdiction at a nominal rate +that is greater than or equal to the minimum +rate, +(B) an individual who is +(I) resident for income tax purposes in the +subject jurisdiction, and +(II) subject to tax, in respect of the dividend +or similar distribution as ordinary income, +under the laws of the subject jurisdiction, +(C) a governmental entity or international orga- +nization, +(D) an investment entity (other than a group en- +tity in respect of the constituent entity) that is +created and regulated in the subject jurisdiction, +(E) a non-profit organization or pension fund +that is created and managed in the subject juris- +diction, or +(F) a life insurance company that is located in +the subject jurisdiction to the extent that the div- +idend or similar distribution is +(I) received in connection with a business that +is substantially similar to that of a pension +fund, and +(II) subject to tax, under the laws of the sub- +ject jurisdiction, in a manner that is substan- +tially similar to the manner in which a pen- +sion fund is, under the laws of the subject ju- +risdiction, subject to tax in respect of a divi- +dend or similar distribution. (impôt d’impu- +tation admissible) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 244 +qualified refundable tax credit means a refundable tax +credit (other than any amount of tax creditable or re- +fundable pursuant to a qualified imputation tax or a dis- +qualified refundable imputation tax) to the extent that it +is designed to be payable or available as cash or cash +equivalents within four years from when a constituent +entity satisfies the conditions for receiving the credit un- +der the laws of the jurisdiction granting the credit. (cré- +dit d’impôt remboursable admissible) +qualified UTPR, for a fiscal year, means a UTPR that has +qualified status (including transitional qualified status) +for the fiscal year as determined by the Inclusive Frame- +work and published on the OECD’s website. (RPII ad- +missible) +qualifying MNE group has the same meaning as in sub- +section 9(1). (groupe d’EMN admissible) +qualifying non-profit subsidiary, for a fiscal year, +means an entity in respect of an MNE group if +(a) the entity is wholly owned by one or more entities +that are non-profit organizations; and +(b) the revenue of the MNE group for the fiscal year, +determined without reference to the revenues of any +group entities that are non-profit organizations and of +any group entities that would, in the absence of this +definition, be described in paragraph 13(1)(b) or (c), is +less than +(i) the revenue threshold of the MNE group for the +fiscal year, and +(ii) 25% of the revenue of the MNE group for the +fiscal year. (filiale à but non lucratif admissible) +qualifying tier one capital means an instrument issued +by a constituent entity pursuant to regulatory require- +ments applicable to the banking or insurance sector that +is convertible to equity or written down if a pre-specified +trigger event occurs and that has other features that are +designed to aid loss absorbency in the event of a financial +crisis. (fonds propres de catégorie 1 admissibles) +real estate investment vehicle means an entity +(a) the taxation of which achieves a single level of tax- +ation either in its hands or the hands of its interest +holders (with at most one year of deferral); and +(b) that +(i) holds predominantly immovable property, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 245 +(ii) is itself widely held. (véhicule d’investisse- +ment immobilier) +recapture account loss carry-forward has the same +meaning as in subsection 37(3). (report des pertes du +compte de récupération) +recapture exception accrual means a tax expense ac- +crued in the financial accounts of a constituent entity +that is attributable to changes in associated deferred tax +liabilities in respect of +(a) cost recovery allowance on a tangible asset; +(b) the cost of a licence or similar arrangement from a +government for the use of immovable property or the +exploitation of natural resources that entails signifi- +cant investment in tangible assets; +(c) research and development expenses; +(d) decommissioning and remediation expenses; +(e) fair value accounting on unrealized net gains; +(f) foreign currency exchange net gains; +(g) insurance reserves and insurance policy deferred +acquisition costs; +(h) a gain that is +(i) from the sale of tangible property located in the +jurisdiction in which the constituent entity is locat- +ed, and +(ii) re-invested in tangible property located in the +jurisdiction; and +(i) an additional amount accrued as a result of ac- +counting principle changes with respect to an item de- +scribed in any of paragraphs (a) to (h). (charge d’im- +pôt non soumise à récupération) +regulation means a regulation made under this Act. +(règlement) +relevant parent entity has the same meaning as in sub- +section 14(3). (entité mère pertinente) +revenue threshold has the same meaning as in subsec- +tion 9(2). (seuil de chiffre d’affaires) +reverse hybrid entity means a flow-through entity, if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 246 +(a) in relation to an owner that holds a direct owner- +ship interest in the flow-through entity, the flow- +through entity is not fiscally transparent; or +(b) in relation to an owner that holds an indirect own- +ership interest in the flow-through entity, +(i) the flow-through entity is not fiscally transpar- +ent, and +(ii) each entity through which that owner holds its +indirect ownership interest is fiscally transparent. +(entité hybride inversée) +revocation year, in respect of a five-year election or an +election under section 26, means the first fiscal year for +which the election is no longer in effect because it has +been revoked. (année de révocation) +short-term portfolio holding, of a constituent entity +that receives or accrues dividends or other distributions, +at any time in a fiscal year, means a portfolio holding that +has been economically held by the constituent entity for +less than one year at the date of the distribution. (titre +de portefeuille à court terme) +standard constituent entity has the same meaning as +in subsection 11(3). (entité constitutive type) +stapled structure means an arrangement entered into +by the ultimate parent entities of two or more groups un- +der which +(a) not less than 50% of the ownership interests in +each ultimate parent entity are (by reason of the form +of ownership, restrictions on transfer or any other +terms or conditions) combined with not less than 50% +of the ownership interests in each other ultimate par- +ent entity and cannot be transferred or traded other +than in that combined form; +(b) if the combined ownership interests of the ulti- +mate parent entities are listed on a securities market, +they are quoted at a single price; and +(c) financial statements are prepared by one of the ul- +timate parent entities in which the assets, liabilities, +income, expenses and cash flows of all the entities of +all the groups are presented together as those of a sin- +gle economic unit, and those financial statements +(i) would be consolidated financial statements if +the entities of all the groups were included in a sin- +gle group and the ultimate parent entity that pre- +pared the financial statements was the ultimate +parent entity of that group, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 247 +(ii) are required by an applicable regulatory regime +of a jurisdiction to be externally audited. (structure +indissociable) +stateless constituent entity means a constituent entity +of an MNE group that is either +(a) a stateless entity under paragraph 5(2)(b); or +(b) a stateless permanent establishment under para- +graph 5(3)(d). (entité constitutive apatride) +substance-based income exclusion amount has the +same meaning as in subsection 32(1). (montant de l’ex- +clusion de revenus fondée sur la substance) +substitute loss carry-forward recapture amount, of a +constituent entity that is located in a particular jurisdic- +tion, means an amount if +(a) the amount would be a tax loss or a portion of a +tax loss (referred to in this definition as the “con- +sumed domestic loss”) of the constituent entity if the +consumed domestic loss were not offset against anoth- +er amount — in respect of the income of another entity +(referred to in this definition as the “controlled foreign +company”) that is located in a jurisdiction other than +the particular jurisdiction and in which the con- +stituent entity holds, directly or indirectly, an owner- +ship interest — that is included, under the controlled +foreign company tax regime of the particular jurisdic- +tion, in computing the constituent entity’s taxable in- +come in the particular jurisdiction; and +(b) the income tax laws of the particular jurisdiction +allow the consumed domestic loss to be recaptured by +the constituent entity in subsequent taxation years, by +recharacterizing amounts of income of the constituent +entity from sources in the particular jurisdiction as +amounts in respect of income of the controlled foreign +company that are included, under the controlled for- +eign company tax regime of the particular jurisdiction, +in computing the constituent entity’s taxable income +in the particular jurisdiction or as amounts of income +from another foreign source. (montant de récupéra- +tion du report de pertes de remplacement) +substitute loss carry-forward tax credit, of a con- +stituent entity that is located in a particular jurisdiction, +means a tax credit, or any portion of a tax credit, of the +constituent entity that +(a) arises under the income tax laws of the particular +jurisdiction in respect of tax paid to the government of +a jurisdiction other than the particular jurisdiction by +another entity (referred to in this definition as the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 248 +“controlled foreign company”) that is located in a ju- +risdiction other than the particular jurisdiction, in +which the constituent entity holds, directly or indirect- +ly, an ownership interest, on income (referred to in +this definition as the “attributed controlled foreign +company income”) of the controlled foreign company +that is included under the controlled foreign company +tax regime of the particular jurisdiction for the pur- +poses of determining the constituent entity’s taxable +income in the particular jurisdiction; +(b) is not allowed to be used in the particular taxation +year in which it arises solely because the income tax +laws of the particular jurisdiction require, in deter- +mining the constituent entity’s taxable income, that an +amount that would be a tax loss of the constituent en- +tity in the absence of the attributed controlled foreign +company income in the particular taxation year be off- +set against the attributed controlled foreign company +income in priority to the tax credit, or portion of the +tax credit, being used to reduce or eliminate any cov- +ered taxes for which the constituent entity would oth- +erwise be liable in respect of the attributed controlled +foreign company income under the income tax laws of +the particular jurisdiction; and +(c) is, under the income tax laws of the particular ju- +risdiction, allowed to be used by the constituent entity, +in a taxation year following the particular taxation +year, to reduce or eliminate any covered taxes for +which the constituent entity would otherwise be liable +under the income tax laws of the particular jurisdic- +tion in respect of income that is included in computing +the constituent entity’s GloBE income or loss. (crédit +d’impôt pour report de pertes de remplacement) +tax means a compulsory unrequited payment to general +government. (impôt) +tax transparent entity, in relation to an owner, means a +flow-through entity to the extent that the flow-through +entity is fiscally transparent under the laws of the juris- +diction in which the owner is located. (entité fiscale- +ment transparente) +tax transparent structure means a chain of entities +through which a particular entity holds an ownership in- +terest, if the entities are +(a) flow-through entities; and +(b) fiscally transparent in relation to the particular en- +tity. (structure fiscalement transparente) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 249 +tax treaty means an agreement for the avoidance of +double taxation with respect to taxes on income and on +capital. (convention fiscale) +top-up amount has the same meaning as in subsection +30(1). (montant complémentaire) +top-up percentage has the same meaning as in subsec- +tion 30(3). (pourcentage complémentaire) +total deferred tax adjustment amount has the same +meaning as in subsection 25(1). (montant total de +l’ajustement pour impôts différés) +transitional special allocation year, of an MNE group, +means any fiscal year beginning on or before December +31, 2025 and ending on or before June 30, 2027. (année +de répartition spéciale transitoire) +ultimate parent entity has the same meaning as in sub- +section 12(1). (entité mère ultime) +unclaimed accrual, of a constituent entity of an MNE +group for a fiscal year, means an increase in a deferred +tax liability recorded in the financial accounts of the con- +stituent entity for the fiscal year if +(a) the increase is not expected to reverse on or before +the last day of the fifth fiscal year following the fiscal +year; and +(b) the filing constituent entity of the MNE group +elects to not include the increase in determining the +constituent entity’s total deferred tax adjustment +amount for the fiscal year. (accumulation non récla- +mée) +unrelated purchaser, in respect of the transfer of a tax +credit by a person, means another person that acquires +the tax credit unless +(a) based on all the relevant facts and circumstances, +one person has control of the other or both persons +are under the control of the same person or persons; +(b) one of the persons owns directly or indirectly, +(i) if the other person is a corporation, shares of the +capital stock of the corporation that +(A) give their holder at least 50% of the votes of +the shareholders of the corporation, and +(B) have a fair market value of at least 50% of the +fair market value of all the issued and outstand- +ing shares of the capital stock of the corporation, +and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 250 +(ii) in any other case, at least 50% of the beneficial +interest in the other person; or +(c) a third person owns, directly or indirectly, in re- +spect of each of the other persons +(i) if one or both of those other persons are corpo- +rations, shares of the capital stock of each such cor- +poration that +(A) give their holder at least 50% of the votes of +the shareholders of the corporation, and +(B) have a fair market value of at least 50% of the +fair market value of all the issued and outstand- +ing shares of the capital stock of the corporation, +and +(ii) if one or both of those persons are not corpora- +tions, at least 50% of the beneficial interest in each +such person. (acheteur non lié) +UTPR means a law of a jurisdiction that may reasonably +be considered to have been enacted with the intention of +implementing, in whole or in part, Articles 2.4 to 2.6 of +the GloBE Model Rules. (RPII) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 251 +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 252 +Interpretation — permanent establishment +(2) In applying the provisions of this Act in respect of a +constituent entity that is a permanent establishment of a +main entity or that is the main entity, +(a) a reference to a “constituent entity” is to be inter- +preted as a reference to the permanent establishment +or the main entity, as the context requires; and +(b) the main entity is deemed to hold a controlling in- +terest in the permanent establishment. +Interpretation — flow-through entity +(3) In applying the provisions of this Act in respect of a +constituent entity that is a flow-through entity or that is +an owner in respect of the flow-through entity, a refer- +ence to a “constituent entity” is to be interpreted as a ref- +erence to the owner or the flow-through entity, as the +context requires. +Interpretation — financial accounts +(4) A reference to financial accounts or to financial state- +ments is to be interpreted as a reference to the accounts +or statements (which may in some circumstances be hy- +pothetical) that are the basis for determining the finan- +cial accounting income of a constituent entity. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 253 +Interpretation — connected +(5) A person or entity is “connected” with another person +or entity if they are “closely related” within the meaning +of that term in Article 5(8) of the OECD Model Tax Con- +vention. +Interpretation — trusts +(6) A reference to a trust includes an estate, and a refer- +ence to a trustee includes any legal representative of a +trust having ownership or control of the trust property of +that trust. +Interpretation — subject to qualified IIR, etc. +(7) A constituent entity of, or joint venture entity in re- +spect of, an MNE group (referred to in this subsection as +the “subject entity”) is considered to be subject to +(a) a qualified IIR or qualified UTPR if a constituent +entity of the MNE group (or person liable on behalf of +a constituent entity) would, if the subject entity had a +top-up amount (or equivalent) greater than nil, be +subject to tax under the qualified IIR or the qualified +UTPR, as the case may be, in respect of that top-up +amount (or equivalent); and +(b) a qualified domestic minimum top-up tax (includ- +ing, for greater certainty, the one implemented in Part +3) if a constituent entity of, or joint venture entity in +respect of, the MNE group (or person liable on behalf +of a constituent entity or joint venture entity) would, if +the subject entity had a domestic top-up amount (or +equivalent) greater than nil, be subject to tax under +the qualified domestic minimum top-up tax in respect +of that domestic top-up amount (or equivalent). +Deemed flow-through entity and tax transparent +entity +(8) A constituent entity that is not subject to covered tax- +es as a result of being tax resident in any jurisdiction and +is not subject to a qualified domestic minimum top-up +tax is deemed to be a flow-through entity and a tax trans- +parent entity, to the extent that +(a) it is fiscally transparent under the laws of the juris- +diction where its owners are located; +(b) it does not have a place of business in the jurisdic- +tion where it was created; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 254 +(c) its income, expenditure, profit or loss is not at- +tributable to a permanent establishment. +Interpretation — election +(9) A reference to an election or a revocation of an elec- +tion for a fiscal year, or to the filing constituent entity of +an MNE group electing or revoking an election for a fiscal +year, is to be interpreted as a reference to an election or a +revocation made in the GIR of the MNE group for the fis- +cal year. +Interpretation +3 (1) This Part, Part 2 and relevant provisions of Part 5 +implement the GloBE Model Rules, the GloBE Commen- +tary and the administrative guidance in respect of the +GloBE Model Rules approved by the Inclusive Frame- +work and published by the OECD from time to time and, +unless the context otherwise requires, these Parts and +provisions are to be interpreted consistently with those +sources, as amended from time to time. +Designation of additional interpretive guidance +(2) The Governor in Council may from time to time by +regulation designate additional sources in respect of +which the interpretation of this Act should be consistent. +Binding on His Majesty +4 This Act is binding on His Majesty in right of Canada +or a province. +Location of entities +5 (1) Subject to subsection 6(1), an entity, other than a +flow-through entity, is located +(a) in a jurisdiction if the entity is tax resident in that +jurisdiction based on its place of management or cre- +ation, or based on similar criteria; and +(b) in any other case, in the jurisdiction where it was +created. +Location of flow-though entities +(2) A flow-through entity +(a) is located in the jurisdiction where it was created, +if +(i) the flow-through entity is the ultimate parent +entity of an MNE group, or +(ii) the flow-through entity +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 255 +(A) is an entity described in paragraph 14(3)(c), +and +(B) has a direct or indirect ownership interest in +at least one constituent entity of the MNE group +that +(I) has a top-up amount, and +(II) is not located in the jurisdiction where the +flow-through entity was created; and +(b) in any other case, is a stateless entity. +Location of permanent establishments +(3) In determining the jurisdiction where a permanent +establishment is located, +(a) if the permanent establishment is described in +paragraph (a) of the definition permanent establish- +ment in subsection 2(1), it is located in the jurisdic- +tion where it is treated as a permanent establishment +and is taxed under the applicable tax treaty; +(b) if the permanent establishment is described in +paragraph (b) of that definition, it is located in the ju- +risdiction where it is subject to net basis taxation +based on its business presence; +(c) if the permanent establishment is described in +paragraph (c) of that definition, it is located in the ju- +risdiction where it is situated; and +(d) if the permanent establishment is described in +paragraph (d) of that definition, it is a stateless per- +manent establishment. +Stateless entity — notional jurisdiction +(4) A stateless entity or stateless permanent establish- +ment is deemed to be located in a notional jurisdiction in +which no other entity or permanent establishment is lo- +cated. +Change of location +(5) If an entity’s location changes during a fiscal year, it +is deemed to be located, for the fiscal year, in the juris- +diction where it was located at the beginning of that fiscal +year. +Dual-located entity — tie-breaker rule +6 (1) If a constituent entity would, in the absence of this +section, be located in more than one jurisdiction for a fis- +cal year under subsection 5(1), the following rules apply: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 256 +(a) if the jurisdictions are party to a tax treaty that is +in force and the constituent entity is deemed to be res- +ident in only one of the jurisdictions for purposes of +the treaty, the entity is located in that jurisdiction for +the fiscal year; and +(b) in any other case, +(i) if the constituent entity has, for the fiscal year, a +greater amount of covered taxes (determined with- +out reference to any taxes under a controlled for- +eign company tax regime) in one of the jurisdic- +tions than in the other jurisdictions, the constituent +entity is located in that jurisdiction for the fiscal +year, +(ii) if subparagraph (i) does not apply and the con- +stituent entity has a greater substance-based in- +come exclusion amount for one of the jurisdictions +than for the other jurisdictions, the constituent en- +tity is located in that jurisdiction for the fiscal year, +and +(iii) if subparagraphs (i) and (ii) do not apply, the +constituent entity is, for the fiscal year, +(A) if it is an ultimate parent entity of an MNE +group, located in the jurisdiction where it was +created, and +(B) in any other case, a stateless entity. +Substance-based income exclusion amount +(2) For the purposes of subparagraph (1)(b)(ii), a con- +stituent entity’s substance-based income exclusion +amount for a jurisdiction for a fiscal year is +(a) if a substance-based income exclusion amount is +calculated for the jurisdiction for the fiscal year, the +amount that would be determined for that constituent +entity under subsection 32(1) if the constituent entity +were the only constituent entity that is located in that +jurisdiction and if the reference to “standard con- +stituent entity” in that subsection were read as a refer- +ence to “constituent entity”; and +(b) in any other case, nil. +Dual-located entity — deeming rule +(3) If a constituent entity that would, in the absence of +subsection (1), be located in more than one jurisdiction +(each referred to in this subsection as a “relevant juris- +diction”), is located in only one of those jurisdictions +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 257 +(referred to in this subsection as the “location jurisdic- +tion”) because of subsection (1) and is not subject to tax +under a qualified IIR in the location jurisdiction, +(a) where Canada is a relevant jurisdiction (but is not +the location jurisdiction) and Canada is not restricted +from taxing the constituent entity under Part 2 be- +cause of an applicable tax treaty, the entity is deemed +to be located in Canada for the purposes of clause +14(1)(b)(i)(B) and subparagraph 14(3)(a)(i); and +(b) where Canada is not a relevant jurisdiction, and +the constituent entity is subject to tax in a relevant ju- +risdiction under a qualified IIR because of a provision +under the laws of that relevant jurisdiction that is +equivalent in effect to paragraph (a), the entity is +deemed to be located in that relevant jurisdiction for +the purposes of subsection 14(3). +Application +Currency conversion — GloBE calculations +7 (1) Subject to subsection (2), if an amount that is rele- +vant to the determination of the top-up amount, or of any +amount or result relevant to the determination of the +top-up amount, of a constituent entity of an MNE group +for a fiscal year is denominated in a currency other than +the reporting currency of the consolidated financial state- +ments of the ultimate parent entity of the MNE group +and is not converted to that reporting currency in the +course of preparing the consolidated financial state- +ments, that amount is to be converted to that reporting +currency using the foreign currency translation princi- +ples of the financial accounting standard that would have +been used to convert the amount to the reporting curren- +cy if that conversion were undertaken in the course of +preparing the consolidated financial statements. +Euro-denominated thresholds +(2) For the purposes of determining if any materiality or +other threshold in this Act that is denominated in the +currency of the European Monetary Union is satisfied or +exceeded by an amount in respect of a group, entity or ju- +risdiction for a particular fiscal year, if the amount is de- +nominated in another currency, the amount is to be con- +verted from that currency to the currency of the Euro- +pean Monetary Union using the average of the daily rates +of exchange, in respect of the two currencies for the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 258 +month of December included in the fiscal year immedi- +ately preceding the particular fiscal year, as quoted by +(a) the European Central Bank; +(b) the Bank of Canada, if the European Central Bank +does not quote a daily rate of exchange in respect of +the two currencies; or +(c) another source that is acceptable to the Minister, if +neither the European Central Bank nor the Bank of +Canada quote a daily rate of exchange in respect of the +two currencies. +If subsections (1) and (2) do not apply +(3) Except as specifically otherwise provided, if an +amount is relevant to a determination or computation +that is required for the purposes of this Act in respect of +an entity included in an MNE group or in respect of the +MNE group for a fiscal year +(a) the currency in which that amount is to be denom- +inated for use in the determination or computation is +the reporting currency of the consolidated financial +statements of the ultimate parent entity of the MNE +group; and +(b) if that amount is not denominated in the reporting +currency, it is to be converted, for use in the determi- +nation or computation, to the reporting currency using +the average for the fiscal year of the daily rates of ex- +change quoted by the Bank of Canada or, if there is no +daily rate quoted by the Bank of Canada for a particu- +lar day, a daily rate of exchange acceptable to the Min- +ister, in respect of the two currencies. +Negative amounts +8 Except as specifically otherwise provided, if an amount +or a number is required under this Act to be determined +or calculated by or in accordance with an algebraic for- +mula and the amount or number determined or calculat- +ed would, but for this section, be a negative amount or +number, it is deemed to be nil. +Scope +Definition of qualifying MNE group +9 (1) A qualifying MNE group for a particular fiscal +year means an MNE group that meets the following con- +ditions: +(a) revenue reported in the consolidated financial +statements of the ultimate parent entity of the MNE +group is equal to or greater than the revenue threshold +of the MNE group in at least two of the four fiscal +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 259 +years immediately preceding the particular fiscal year; +and +(b) the MNE group is not composed exclusively of ex- +cluded entities for the particular fiscal year. +Definition of revenue threshold +(2) The revenue threshold of an MNE group for a fiscal +year means the amount determined by the formula +A × B ÷ 365 +where +A +is €750 million; and +B +is the number of days in the fiscal year. +Revenue — pre-merger years +(3) For the purposes of the definition qualifying MNE +group in subsection (1) and subsection (4), if an MNE +group is formed as a result of a merger in a particular fis- +cal year between a group, or an entity that is not included +in a group immediately before the merger (referred to in +this subsection as an “ungrouped entity”), and one or +more other groups or ungrouped entities, then for any +fiscal year preceding the particular fiscal year (referred to +in this subsection as the “preceding year”) +(a) all amounts that are the revenue or a portion of +the revenue reported in the consolidated financial +statements of the ultimate parent entity of any of +those groups or in the financial statements of any of +those ungrouped entities, as the case may be, and that +correspond to any period included in the preceding +year (with the revenue apportioned between periods, +if necessary, on a just and reasonable basis) are to be +aggregated; and +(b) the aggregate amount determined under para- +graph (a) is deemed to be the revenue reported in the +consolidated financial statements of the ultimate par- +ent entity of the MNE group for the preceding year. +Qualifying MNE group — demerger +(4) If there is a demerger of an MNE group that was a +qualifying MNE group in the fiscal year immediately pre- +ceding the fiscal year in which the demerger occurs and +any of the groups resulting from the demerger is an MNE +group (referred to in this subsection as a “demerged +MNE group”), the condition in paragraph (a) of the defi- +nition qualifying MNE group in subsection (1) is +deemed to be satisfied in respect of the demerged MNE +group for +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 260 +(a) the first fiscal year of the demerged MNE group +ending after the demerger occurs (referred to in this +paragraph as the “first post-demerger year”), if the +revenue reported in the consolidated financial state- +ments of the ultimate parent entity of the demerged +MNE group for the first post-demerger year is greater +than or equal to the amount determined by the formu- +la +A × B ÷ 365 +where +A +is €750 million, and +B +is the number of days in the first post-demerger +year; and +(b) any fiscal year (referred to in this paragraph as the +“tested year”) among the three fiscal years of the de- +merged MNE group immediately following the first +post-demerger year, if the revenue reported in the +consolidated financial statements of the ultimate par- +ent entity of the demerged MNE group for at least two +out of the tested year and any other fiscal years of the +demerged MNE group ending before the tested year +and after the demerger (the tested year and each of +those other years referred to in this paragraph as a +“post-demerger year”) is greater than or equal to the +amount determined by the formula +A × C ÷ 365 +where +C +is the number of days in the post-demerger year. +Merger — meaning +(5) For the purposes of subsection (3), a merger is any +arrangement under which +(a) all or substantially all of the entities of two or more +groups are brought under common control such that +those entities form a single group immediately follow- +ing the conclusion of the arrangement; or +(b) one or more entities that are not included in any +group are brought under common control with anoth- +er entity, or one or more groups of entities, such that +all those entities form a single group immediately fol- +lowing the conclusion of the arrangement. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 261 +Demerger — meaning +(6) For the purposes of subsection (4), a demerger is any +arrangement under which the entities of a group are sep- +arated into two or more groups. +Interpretation — fiscal year +(7) For the purposes of paragraph (1)(a) and subsection +(3), if an MNE group formed as a result of a merger does +not have four actual fiscal years preceding the merger, +the contiguous periods of equal length to the earliest of +its actual fiscal years, the latest of which immediately +precedes that earliest actual fiscal year, are deemed to be +fiscal years of the MNE group. +Definition of MNE group +10 (1) An MNE group means a group that includes at +least one entity or permanent establishment that is not +located in the jurisdiction in which the ultimate parent +entity of the group is located. +Definition of group +(2) A group means +(a) an ultimate parent entity and one or more other +entities each of whose assets, liabilities, income, ex- +penses and cash flows, by reason of ownership or con- +trol, either +(i) are included in the consolidated financial state- +ments of the ultimate parent entity, or +(ii) would be included in the consolidated financial +statements of the ultimate parent entity but for an +exclusion on size or materiality grounds, or on the +grounds that the entity is held for sale; or +(b) an entity that +(i) is not part of a group described in paragraph (a), +and +(ii) has one or more permanent establishments that +are not located in the jurisdiction in which the enti- +ty is located. +Definition of constituent entity +11 (1) A constituent entity, in respect of a group, +means +(a) an entity, other than an excluded entity, that is in- +cluded in the group; or +(b) a permanent establishment of a main entity that is +described in paragraph (a). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 262 +Permanent establishment — separate treatment +(2) Except as expressly otherwise provided, a permanent +establishment that is a constituent entity under para- +graph (1)(b) is treated as a constituent entity separate +from its main entity and any other permanent establish- +ment of that main entity. +Definition of standard constituent entity +(3) A standard constituent entity, of an MNE group, +means a constituent entity other than +(a) an investment entity; +(b) an insurance investment entity; or +(c) a minority-owned constituent entity. +Definition of ultimate parent entity +12 (1) An ultimate parent entity means +(a) an entity +(i) that has, directly or indirectly, a controlling in- +terest in any other entity, and +(ii) in which no other entity has, directly or indi- +rectly, a controlling interest; or +(b) the main entity of a group that is described in +paragraph 10(2)(b). +Exclusion — sovereign wealth funds +(2) For the purposes of subsection (1), any governmental +entity that satisfies the condition in subparagraph (b)(ii) +of the definition governmental entity in subsection 2(1) +is deemed not to have, directly or indirectly, a controlling +interest in any other entity. +Definition of excluded entity +13 (1) An excluded entity, for a fiscal year, means +(a) an entity (referred to in this subsection as a “pri- +mary excluded entity”) that is throughout the fiscal +year +(i) a governmental entity, +(ii) an international organization, +(iii) a non-profit organization, +(iv) a pension fund, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 263 +(v) an investment fund that is an ultimate parent +entity, +(vi) a real estate investment vehicle that is an ulti- +mate parent entity, or +(vii) a qualifying non-profit subsidiary; +(b) an entity if +(i) throughout the fiscal year ownership interests in +the entity having a fair market value equal to at +least 95% of the fair market value of all ownership +interests in the entity are held directly, or indirectly +through one or more excluded entities, by one or +more primary excluded entities (other than a pen- +sion fund that is a pension services entity), and +(ii) all or substantially all the activities of the entity +during the fiscal year consist of +(A) holding assets for the benefit of the one or +more primary excluded entities, +(B) investing funds for the benefit of the one or +more primary excluded entities, +(C) activities that are ancillary to those carried +out by the one or more primary excluded enti- +ties, or +(D) any combination of clauses (A) to (C); or +(c) an entity if +(i) throughout the fiscal year ownership interests in +the entity having a fair market value equal to at +least 85% of the fair market value of all ownership +interests in the entity are held directly, or indirectly +through one or more excluded entities, by one or +more primary excluded entities (other than a pen- +sion fund that is a pension services entity), and +(ii) all or substantially all of the entity’s financial +accounting income for the fiscal year consists of ex- +cluded dividends or excluded equity gains or losses. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 264 +Excluded entity — constituent entity election +(2) For the purposes of subsection (1), if the relevant fil- +ing constituent entity elects in respect of a particular en- +tity that would, in the absence of this subsection, be an +excluded entity under paragraph (1)(b) or (c) for a fiscal +year +(a) the particular entity is deemed not to be an exclud- +ed entity for the fiscal year; and +(b) the election is a five-year election. +PART 2 +Global Minimum Tax +DIVISION 1 +Liability for Tax +Top-up tax liability +14 (1) A person must pay a tax in respect of an MNE +group for a fiscal year in the amount determined under +subsection 15(1) if +(a) the MNE group is a qualifying MNE group for the +fiscal year; +(b) one of the following conditions is met: +(i) the person is +(A) a relevant parent entity of the MNE group +for the fiscal year, and +(B) located in Canada, +(ii) the person would, under the relevant assump- +tions, include in its income for the purposes of Part +I of the Income Tax Act income for the fiscal year of +a relevant parent entity that is +(A) located in Canada, and +(B) not a person; and +(c) the relevant parent entity referred to in subpara- +graph (b)(i) or (ii) has a direct or indirect ownership +interest at any time in the fiscal year in one or more +constituent entities of the MNE group that +(i) is not located in Canada, and +(ii) has a top-up amount for the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 265 +Relevant assumptions +(2) For the purposes of subparagraph (1)(b)(ii), the rele- +vant assumptions are that +(a) the relevant parent entity referred to in that sub- +paragraph has income for the fiscal year that would be +included in computing its income for the purposes of +Part I of the Income Tax Act if it were a person resi- +dent in Canada; and +(b) the person referred to in that subparagraph is resi- +dent in Canada for the purposes of the Income Tax +Act. +Definition of relevant parent entity +(3) A relevant parent entity, of an MNE group for a fis- +cal year, means an entity that meets the following condi- +tions: +(a) the entity is located in +(i) Canada, or +(ii) another jurisdiction where it is subject to tax +under a qualified IIR (referred to in this subsection +as a “Pillar Two jurisdiction”); +(b) the entity is neither +(i) an excluded entity for the purposes of this Act, +nor +(ii) excluded from the application of the qualified +IIR of the jurisdiction where it is located because of +a provision in the law of that jurisdiction equivalent +to subsection 13(1); and +(c) the entity is any of the following: +(i) the ultimate parent entity of the MNE group for +the year, +(ii) a particular intermediate parent entity of the +MNE group for the year, if +(A) the ultimate parent entity of the MNE group +is not located in Canada or a Pillar Two jurisdic- +tion, and +(B) no other intermediate parent entity of the +MNE group that is located in Canada or a Pillar +Two jurisdiction has, directly or indirectly, a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 266 +controlling interest in the particular intermedi- +ate parent entity, +(iii) a partially-owned parent entity of the MNE +group for the year that is not wholly owned, directly +or indirectly, by another partially-owned parent en- +tity of the MNE group that is located in Canada or a +Pillar Two jurisdiction. +Top-up tax payable +15 (1) The amount of the tax a person must pay in re- +spect of an MNE group for a fiscal year is equal to the to- +tal of all amounts, each of which is an amount deter- +mined by the formula +A − B +where +A +is the allocable share, of the top-up amount of a con- +stituent entity of the MNE group that is not located +in Canada for the fiscal year, of +(a) the person, if subparagraph 14(1)(b)(i) ap- +plies, or +(b) the relevant parent entity referred to in sub- +paragraph 14(1)(b)(ii), if that subparagraph ap- +plies; and +B +is the total of all amounts each of which is a portion +of the top-up amount of the constituent entity for the +fiscal year that is included in both +(a) the amount determined for A for the fiscal +year, and +(b) the allocable share, of the top-up amount of +the constituent entity for the fiscal year, of a rele- +vant parent entity of the MNE group through +which the person referred to in paragraph (a), or +the relevant parent entity referred to in paragraph +(b), of the description of A indirectly holds an +ownership interest in the constituent entity. +Definition of allocable share +(2) The allocable share, of the top-up amount of a con- +stituent entity of an MNE group for a fiscal year, of a rel- +evant parent entity, means the amount determined by +the formula +A × B +where +A +is the top-up amount of the constituent entity for the +fiscal year; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 267 +B +is the relevant parent entity’s inclusion ratio for the +constituent entity for the fiscal year. +Definition of inclusion ratio +(3) The inclusion ratio, of a relevant parent entity for a +constituent entity of an MNE group for a fiscal year, +means the ratio determined by the formula +(A − B) ÷ A +where +A +is the GloBE income of the constituent entity for the +fiscal year; and +B +is the GloBE income of the constituent entity for the +fiscal year that would be attributable to ownership +interests other than ownership interests held directly +or indirectly by the relevant parent entity, under the +principles of the financial accounting standard appli- +cable in preparing the consolidated financial state- +ments of the ultimate parent entity of the MNE +group for the fiscal year, if the net income of the con- +stituent entity were equal to its GloBE income and on +the assumption that +(a) the relevant parent entity had prepared con- +solidated financial statements (referred to in this +subsection as “hypothetical consolidated financial +statements”) in accordance with that financial ac- +counting standard, +(b) the relevant parent entity had a controlling in- +terest in the constituent entity such that all of the +income and expenses of the constituent entity +were consolidated on a line-by-line basis with +those of the relevant parent entity in the hypothet- +ical consolidated financial statements, +(c) none of the GloBE income of the constituent +entity were attributable to transactions with group +entities of the MNE group, and +(d) no ownership interests, other than those held +directly or indirectly by the relevant parent entity, +were held by any group entity of the MNE group. +Flow-through and investment entities +(4) For the purposes of subsection (3), if a constituent +entity of an MNE group is a flow-through entity, an in- +vestment entity or an insurance investment entity, none +of the GloBE income of the constituent entity is to be re- +garded as attributable to ownership interests held by any +entity that is not included in the MNE group. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 268 +Inclusion ratio — deemed GloBE income +(5) For the purposes of subsection (3), if the net GloBE +income of the MNE group for a jurisdiction for a fiscal +year is nil, the GloBE income of a constituent entity of +the MNE group that is located in the jurisdiction for the +fiscal year is deemed to be the amount determined by the +formula +A + B +where +A +is the amount determined by the formula +C ÷ D +where +C +is the allocated adjustment top-up amount of the +constituent entity for the fiscal year, and +D +is the minimum rate; and +B +is the amount determined by the formula +E ÷ D +where +E +is the excess negative tax expense top-up amount +of the constituent entity for the fiscal year. +DIVISION 2 +Computation of GloBE Income or +Loss +GloBE Income or Loss +Definition of GloBE income or loss +16 GloBE income or loss, of a constituent entity for a +fiscal year, means the constituent entity’s financial ac- +counting income for the year, adjusted according to the +rules in this Division and Divisions 5 and 7. +SUBDIVISION A +Determination of Financial +Accounting Income +Definition of financial accounting income +17 (1) Financial accounting income, for a constituent +entity for a fiscal year, means, subject to subsections (2) +to (6), +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 269 +(a) for a constituent entity other than a permanent es- +tablishment, the net income or loss determined for +that constituent entity +(i) in the preparation of the consolidated financial +statements of the ultimate parent entity of the MNE +group that includes the constituent entity, or +(ii) under another acceptable financial accounting +standard or authorized financial accounting stan- +dard, if +(A) it is not reasonably practicable to determine +the financial accounting income for the con- +stituent entity based on the accounting standard +used in the preparation of the consolidated fi- +nancial statements of the ultimate parent entity, +(B) the financial accounts of the constituent en- +tity are maintained based on the other accept- +able financial accounting standard or authorized +financial accounting standard, +(C) the information in those financial accounts +is reliable, such that an auditor applying the gen- +erally accepted auditing standards of the juris- +diction in which the ultimate parent entity or +constituent entity is located (or, in the case of a +flow-through entity, the jurisdiction in which the +entity was created) would reasonably conclude +that the constituent entity has in place processes +and controls that are likely to ensure that the in- +formation in the financial accounts is fair and ac- +curate, and +(D) that amount is adjusted to eliminate any +permanent difference greater than €1 million +that arises for the fiscal year because the other fi- +nancial accounting standard is used instead of +the financial accounting standard of the ultimate +parent entity; and +(b) for a constituent entity that is a permanent estab- +lishment, +(i) if the permanent establishment is described in +any of paragraphs (a) to (c) of the definition per- +manent establishment in subsection 2(1), the +amount that +(A) is the net income or loss reflected in the sep- +arate financial accounts of the permanent estab- +lishment, if those financial accounts are pre- +pared in accordance with an acceptable financial +accounting standard or in accordance with an +authorized financial accounting standard and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 270 +subject to adjustments to prevent any material +competitive distortions, or +(B) if the permanent establishment does not +have separate financial accounts described in +clause (A), would be the net income or loss of +that permanent establishment reflected in sepa- +rate financial accounts prepared on a stand- +alone basis in accordance with the accounting +standard used in the preparation of the ultimate +parent entity’s consolidated financial statements, +and +(ii) if the constituent entity is a permanent estab- +lishment described in paragraph (d) of the defini- +tion permanent establishment in subsection 2(1), +the net income or loss determined on the assump- +tion that +(A) the only income of the permanent establish- +ment is its income that is exempted from tax in +the jurisdiction where the main entity in respect +of the permanent establishment is located and +that is attributable to activities carried on out- +side the jurisdiction in which the main entity is +located, and +(B) the only expenses of the permanent estab- +lishment are its expenses that are attributable to +the activities described in clause (A) and are not +deducted for tax purposes in the jurisdiction in +which the main entity is located. +Permanent establishments — adjustment +(2) The amount that would, in the absence of this sub- +section, be a permanent establishment’s financial ac- +counting income is adjusted to reflect only the amounts +of income and expense that are — or, if paragraph (c) ap- +plies, would be — attributable to the permanent estab- +lishment (regardless of whether such amount is subject +to tax or deductible, as the case may be, in the jurisdic- +tion in which the permanent establishment is located) in +accordance with +(a) if paragraph (a) of the definition permanent es- +tablishment in subsection 2(1) applies, the tax treaty +applicable to the permanent establishment; +(b) if paragraph (b) of that definition applies, the law +of the jurisdiction in which the permanent establish- +ment is located; or +(c) if paragraph (c) of that definition applies, Article 7 +of the OECD Model Tax Convention. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 271 +Permanent establishments — general rule +(3) Except as provided by subsection 18(26), the net in- +come or loss of a permanent establishment (other than +any portion of that amount that is excluded from the fi- +nancial accounting income of the permanent establish- +ment because of subsection (2)) is not to be taken into ac- +count in determining the GloBE income or loss of the +main entity in respect of the permanent establishment. +No consolidation adjustments +(4) The financial accounting income of a constituent en- +tity is to include income, expenses, gains and losses (oth- +er than amounts excluded from GloBE income or loss be- +cause of subsection (5)) arising from transactions be- +tween the constituent entity and any other group entity, +other than any transactions to which an election under +subsection 18(24) applies. +Profit and loss statement — general rule +(5) Unless otherwise required under this Act, no amount +is included in computing the GloBE income or loss of a +constituent entity if it is recognized outside of the profit +and loss statement of the constituent entity’s financial +statements. +Financial accounting income — flow-through entity +(6) If a constituent entity is a particular flow-through en- +tity, the following rules apply in determining the finan- +cial accounting income for a fiscal year of the particular +flow-through entity and any other group entities in re- +spect of the net income or loss of the particular flow- +through entity: +(a) amounts in respect of the particular flow-through +entity’s net income or loss that are attributable to +ownership interests of persons or entities that are not +group entities and that hold their ownership interests +in the particular flow-through entity directly, or +through a tax transparent structure, are not to be in- +cluded in computing the financial accounting income +of any group entity, unless +(i) the particular flow-through entity is an ultimate +parent entity, or +(ii) the particular flow-through entity is owned, di- +rectly or through a tax transparent structure, by an +ultimate parent entity that is also a flow-through +entity, in which case this paragraph does not apply +to amounts in respect of the particular flow- +through entity’s net income or loss to the extent +those amounts are attributable to persons or enti- +ties that hold their ownership interests in the par- +ticular flow-through entity through that ultimate +parent entity; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 272 +(b) if a particular group entity has an ownership inter- +est in the particular flow-through entity, an amount +that, in the absence of this paragraph — and, for +greater certainty, after excluding amounts to which +paragraph (a) applies and amounts allocated to a per- +manent establishment in accordance with paragraph +(1)(b) — would be included in the financial accounting +income of the particular flow-through entity is exclud- +ed from its financial accounting income and included +in the financial accounting income of the particular +group entity in accordance with the particular group +entity’s ownership interest (determined having regard +only to ownership interests held by group entities) in +the particular flow-through entity, to the extent that +(i) the particular flow-through entity is not an ulti- +mate parent entity, +(ii) the particular flow-through entity is fiscally +transparent in relation to the particular group enti- +ty, +(iii) the particular group entity is not a flow- +through entity, other than a reverse hybrid entity or +an ultimate parent entity, and +(iv) the particular group entity holds its ownership +interest in the particular flow-through entity +(A) directly, or +(B) indirectly, through one or more entities +(each referred to in this clause as an “intermedi- +ate owner”), if +(I) each intermediate owner is fiscally trans- +parent in relation to the particular group enti- +ty, +(II) where the particular group entity is not a +flow-through entity or is a flow-through entity +that is an ultimate parent entity, there is no +intermediate owner that both +1 is not a flow-through entity, and +2 would meet the conditions in this sub- +paragraph and subparagraph (ii) if the ref- +erences in those subparagraphs to the +“particular group entity” were read as ref- +erences to that intermediate owner, and +(III) where the particular group entity is a re- +verse hybrid entity, there is no intermediate +owner that would meet the conditions in this +subparagraph and subparagraphs (ii) and (iii) +if the references in those subparagraphs to the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 273 +“particular group entity” were read as refer- +ences to that intermediate owner; +(c) despite paragraph (b), if an amount of the net in- +come or loss of the particular flow-through entity +would, in the absence of this paragraph, be included +under paragraph (b) in the financial accounting in- +come of a particular group entity (referred to in this +paragraph as the “lower-tier entity”) that is a reverse +hybrid entity, and would also be included in the finan- +cial accounting income of another group entity (re- +ferred to in this paragraph as the “upper-tier entity”), +that is not a flow-through entity or that is a flow- +through entity that is an ultimate parent entity, in re- +lation to an ownership interest the upper-tier entity +holds in the particular flow-through entity through the +lower-tier entity, the amount is +(i) included in the financial accounting income of +the upper-tier entity, and +(ii) not included in the financial accounting income +of the lower-tier entity; and +(d) any amount of the net income or loss of the partic- +ular flow-through entity that is not excluded in com- +puting its financial accounting income because of +paragraph (a) or (b), or subsection (3), is included in +the financial accounting income of the particular flow- +through entity. +Flow-through entity — ownership interests +(7) For the purpose of determining an entity’s financial +accounting income under subsection (6), a reference to +an ownership interest refers only to an ownership inter- +est that carries rights to profit. +SUBDIVISION B +Adjustments in Computing GloBE +Income or Loss +Net tax expense +18 (1) An amount is included or excluded, as the case +may be, in computing GloBE income or loss of a con- +stituent entity for a fiscal year in order to reverse any +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 274 +debits or credits in the constituent entity’s financial ac- +counting income in respect of +(a) covered taxes (including, for greater certainty, any +covered tax in respect of income that is excluded from +the computation of GloBE income or loss); +(b) to the extent it is not included in paragraph (a), +any deferred tax asset attributable to a loss for the fis- +cal year; +(c) any tax under an IIR or UTPR; +(d) any tax under a qualified domestic minimum top- +up tax; +(e) any tax paid or accrued by an insurance company +in respect of returns to policyholders; or +(f) any disqualified refundable imputation tax. +Purchase price accounting adjustments +(2) GloBE income or loss, of a constituent entity for a fis- +cal year, excludes amounts in respect of any purchase +price accounting adjustment reflected in the consolidated +financial statements of the ultimate parent entity or the +constituent entity’s financial accounts, arising as a result +of an entity becoming a group entity because of the ac- +quisition of ownership interests in that entity by an exist- +ing group entity, unless +(a) the acquisition occurs before December 1, 2021; +and +(b) it is not reasonably practicable to determine the +constituent entity’s financial accounting income in the +absence of the adjustment. +Excluded dividends +(3) In computing the GloBE income or loss, of a con- +stituent entity for a fiscal year, the following rules apply +in respect of excluded dividends: +(a) the constituent entity’s GloBE income or loss for +the fiscal year excludes any excluded dividends re- +ceived or accrued by the constituent entity in the fiscal +year; and +(b) if the filing constituent entity elects in respect of +the constituent entity for a fiscal year, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 275 +(i) for the purposes of this subsection and the defi- +nition excluded dividends in subsection 2(1), all +portfolio holdings of the constituent entity are +deemed to be short-term portfolio holdings, and +(ii) the election is a five-year election. +Excluded equity gains and losses +(4) In computing the GloBE income or loss of a con- +stituent entity for a fiscal year, the constituent entity’s +GloBE income or loss excludes any excluded equity gain +or loss of the constituent entity for the fiscal year. +Insurance reserves +(5) If a constituent entity is an insurance company, any +expense in respect of the movement of insurance reserves +of the entity is excluded in computing that entity’s GloBE +income or loss for the fiscal year to the extent that the +movement is economically matched by +(a) excluded dividends, net of any investment man- +agement fees, from a security held on behalf of a poli- +cyholder; or +(b) excluded equity gains or losses from a security +held on behalf of a policyholder. +Hedging currency risk — election +(6) If the filing constituent entity elects, in respect of a +particular constituent entity for a fiscal year, the follow- +ing rules apply: +(a) any amount, in respect of a foreign exchange gain +or loss, that is included in the particular constituent +entity’s financial accounting income for a fiscal year is +deemed to be an excluded equity gain or loss of the +particular constituent entity for the year, to the extent +that +(i) the gain or loss is +(A) in respect of a hedging instrument that +hedges currency risk in respect of ownership in- +terests (other than portfolio holdings) held by +the particular constituent entity or another +group entity, and +(B) recognized in other comprehensive income +in the consolidated financial statements, +(ii) the hedging instrument is an effective hedge +under the authorized financial accounting standard +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 276 +used in the preparation of the consolidated finan- +cial statements, and +(iii) the economic and accounting effect of the +hedging instrument +(A) has not been transferred to another entity, if +the particular constituent entity holds the hedg- +ing instrument, or +(B) has been transferred to the particular con- +stituent entity, if the particular constituent entity +does not hold the hedging instrument; and +(b) the election is a five-year election. +Equity gain or loss inclusion — election +(7) If the filing constituent entity elects, in respect of the +group entities of the MNE group that are located in a ju- +risdiction, to include excluded equity gains or losses in +computing GloBE income or loss for a fiscal year, the fol- +lowing rules apply: +(a) despite subsection (4), the GloBE income or loss of +a group entity that is located in the jurisdiction in- +cludes an excluded equity gain or loss of the entity for +the fiscal year to the extent that +(i) all of the following conditions are met: +(A) the gain or loss is subject to covered taxes +(as a taxable gain or allowable loss) in the juris- +diction, +(B) the tax consequences of the taxable gain or +allowable loss are reflected in the income tax ex- +pense in the group entity’s financial accounts, +(C) in the case of a gain from a disposition of an +ownership interest, the gain is not excluded, re- +duced, offset or otherwise effectively sheltered +from tax under local law by reason of any ex- +emption, exclusion, deduction, credit or other +form of relief specific to the type of gain, +(ii) in the case of a gain or loss described in para- +graph (a) of the definition excluded equity gain or +loss in subsection 2(1) that is not subject to covered +taxes in the jurisdiction, +(A) gains or losses on the disposition of the own- +ership interest are subject to covered taxes in the +jurisdiction, and +(B) the income tax expense in the group entity’s +financial accounts includes deferred tax expense +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 277 +in respect of the changes in fair value or impair- +ments, and +(iii) the gain or loss is in respect of an ownership +interest that is not a qualified flow-through own- +ership interest (as defined in subsection 28(1)); +(b) the election is a five-year election; and +(c) if the election is revoked, the revocation is not ef- +fective in respect of a particular ownership interest +where a loss in respect of that particular ownership in- +terest is included in computing a group entity’s GloBE +income or loss because of this subsection. +Included revaluation method gain or loss +(8) GloBE income or loss, of a constituent entity for a fis- +cal year, includes any included revaluation method gain +or loss of the constituent entity for the fiscal year. +Asymmetric foreign currency gains and losses +(9) If a constituent entity’s accounting functional curren- +cy is different from its tax functional currency, the con- +stituent entity’s GloBE income or loss for a fiscal year +(a) includes a particular amount of gain or loss to the +extent that +(i) the particular amount is +(A) attributable to fluctuations in the exchange +rate between the accounting functional currency +and tax functional currency, +(B) included in the computation of the con- +stituent entity’s income for tax purposes, and +(C) not included in the constituent entity’s fi- +nancial accounting income, or +(ii) the particular amount is +(A) attributable to fluctuations in the exchange +rate between the tax functional currency and an- +other currency that is not the accounting func- +tional currency, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 278 +(B) not included in the constituent entity’s fi- +nancial accounting income (whether or not the +particular amount is included in the constituent +entity’s income for tax purposes); and +(b) excludes a particular amount of gain or loss to the +extent that +(i) the particular amount is +(A) attributable to fluctuations in the exchange +rate between the accounting functional currency +and tax functional currency, +(B) included in the constituent entity’s financial +accounting income, and +(C) not included in the computation of the con- +stituent entity’s income for tax purposes, or +(ii) the particular amount is +(A) attributable to fluctuations in the exchange +rate between the accounting functional currency +and another currency that is not the tax func- +tional currency, +(B) included in the constituent entity’s financial +accounting income, and +(C) not included in the computation of the con- +stituent entity’s income for tax purposes. +Policy disallowed expenses +(10) GloBE income or loss, of a constituent entity for a +fiscal year, excludes +(a) expenses recorded by the constituent entity for il- +legal payments, including bribes and kickbacks; +(b) an expense recorded by the constituent entity for a +fine or penalty equal to or greater than €50,000; and +(c) expenses recorded by the constituent entity for +fines or penalties, the total of which amounts is equal +to or greater than €50,000, if the fines or penalties are +in respect of the same conduct, or for continuing con- +duct. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 279 +Prior period errors and changes in accounting +principles +(11) If there has been a change in the opening equity of a +constituent entity at the start of a fiscal year, the con- +stituent entity’s GloBE income or loss for the fiscal year +includes the amount of that change if the change is at- +tributable to +(a) a correction of an error in the accounts for a previ- +ous fiscal year that affected the income or expenses in- +cluded in the computation of GloBE income or loss for +that year, except to the extent the correction of that er- +ror resulted in a material decrease in a liability for +covered taxes subject to paragraph 27(1)(b); or +(b) a change in accounting principle or policy that af- +fects income or expenses included in the computation +of GloBE income or loss. +Pension expense +(12) GloBE income or loss, of a constituent entity for a +fiscal year, includes the positive or negative amount de- +termined by the formula +(A + B) × (−1) +where +A +is +(a) the amount, expressed as a negative number, +that is recorded in the constituent entity’s finan- +cial accounting income for the fiscal year as pen- +sion liability expense in respect of a pension fund, +or +(b) the amount that is recorded in the constituent +entity’s financial accounting income for the fiscal +year as income in respect of a pension fund; and +B +is the amount of pension contributions made by the +constituent entity to the pension fund in the fiscal +year. +Arm’s length requirement — certain transactions +(13) GloBE income or loss of a particular constituent en- +tity of an MNE group for a fiscal year is to be adjusted to +ensure that a transaction is reflected in accordance with +the arm’s length principle if +(a) the particular constituent entity is party to the +transaction with another constituent entity of the +MNE group that is located in the same jurisdiction; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 280 +(b) either +(i) the recorded value of the transaction is not the +same in each of the constituent entities’ financial +accounts, or +(ii) the transaction is not recorded, in the particular +constituent entity’s financial accounts, in accor- +dance with the arm’s length principle; and +(c) where subparagraph (b)(ii) applies, any of the fol- +lowing conditions is met: +(i) only one of the constituent entities is a minority- +owned constituent entity, +(ii) only one of the constituent entities is an invest- +ment entity or insurance investment entity, +(iii) the transaction is a sale or other transfer of an +asset that results in a loss that is included in com- +puting the GloBE income or loss of one of the con- +stituent entities for the fiscal year. +Arm’s length requirement — accounting and tax +(14) If a transaction between two or more constituent +entities of an MNE group (referred to in this subsection +as the “counterparties”) that are not located in the same +jurisdiction is not recorded in the same amount, not +recorded in accordance with the arm’s length principle or +not recorded at all in the financial accounts of the coun- +terparties for a fiscal year +(a) the GloBE income or loss of each of the counter- +parties is to be adjusted to reflect the amount deter- +mined in respect of the transaction in computing the +counterparties’ incomes for tax purposes, if +(i) as a result of transfer pricing adjustments, a dif- +ference between the treatment of an amount for tax +purposes and for accounting purposes that is not +eliminated over time and does not give rise to de- +ferred tax (referred to in this subsection as a “per- +manent difference”) arises for each counterparty in +respect of the transaction, and +(ii) the permanent difference for each counterparty +corresponds to the permanent difference for the +other counterparty; or +(b) the GloBE income or loss of each of the counter- +parties is to be adjusted to reflect the amount deter- +mined, as a result of a transfer pricing adjustment, in +respect of the transaction in computing the income for +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 281 +tax purposes of one of the counterparties (referred to +in this paragraph as the “high-tax entity”), if +(i) as a result of the transfer pricing adjustment, a +permanent difference arises for the high-tax entity +in respect of the transaction but does not arise for +the other counterparty, and +(ii) the following conditions are met: +(A) the nominal tax rate that applies to the high- +tax entity equals or exceeds the minimum rate, +and +(B) the effective tax rate of the MNE group for +the jurisdiction equals or exceeds the minimum +rate in at least one of the two fiscal years imme- +diately preceding the fiscal year. +Qualified refundable tax credits +(15) In computing the GloBE income or loss of a con- +stituent entity for a fiscal year, a qualified refundable tax +credit is treated as income as follows: +(a) if the tax credit is related to the acquisition or con- +struction of assets and the originator has an account- +ing policy of reducing the carrying value of its assets in +respect of such tax credits or recognizing the tax credit +as deferred income, the originator must follow the ac- +counting policy; and +(b) in any other case, the face value of the tax credit is +treated as income in the fiscal year in which the enti- +tlement under the tax credit accrues. +Marketable transferable tax credits +(16) In computing the GloBE income or loss of a con- +stituent entity for a fiscal year, +(a) if the constituent entity is an originator of a mar- +ketable transferable tax credit, the face value of the tax +credit is treated as income in the origination year, sub- +ject to the following rules: +(i) if the tax credit is transferred within 15 months +of the end of the origination year, the purchase +price (and not the face value) of the tax credit is +treated as income in the origination year, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 282 +(ii) if the tax credit is related to the acquisition or +construction of assets and the originator has an ac- +counting policy of reducing the carrying value of its +assets in respect of such tax credits, or recognizing +the tax credit as deferred income, the originator +must follow this same accounting policy, +(iii) if the tax credit is transferred more than 15 +months after the end of the origination year, +(A) if the tax credit is described in subparagraph +(ii), the amount by which the face value of the +tax credit that was included in GloBE income or +loss under that subparagraph exceeds the pur- +chase price of the tax credit is treated as a loss on +a pro rata basis over the remaining productive +life of the asset, and +(B) in any other case, the amount by which the +face value of the tax credit that was included in +GloBE income or loss in the origination year ex- +ceeds the purchase price of the tax credit is treat- +ed as a loss in the fiscal year of the transfer, and +(iv) if all or a portion of the tax credit expires with- +out use, the face value attributable to the expired +portion of the tax credit is treated as a loss or in- +crease to the carrying value of the asset, as the case +may be, in the fiscal year of the expiration; and +(b) if the constituent entity is an unrelated purchaser +of a marketable transferable tax credit, the following +rules apply: +(i) if all or a portion of the tax credit is used by the +unrelated purchaser to satisfy its liability for a cov- +ered tax, the amount by which the face value of the +tax credit exceeds the purchase price is treated as +income in the fiscal year in which, and in the pro- +portion to which, the amount of the tax credit is +used by the unrelated purchaser to satisfy its liabili- +ty for a covered tax, +(ii) if the tax credit is transferred by the unrelated +purchaser to another unrelated purchaser, the total +of the sale price and any amount of the credit that +has been used, minus the total of the purchase price +and any gain recognized from use of the tax credit +under subparagraph (i), is treated as income or +loss, as the case may be, of the unrelated purchaser +in the fiscal year of the transfer, and +(iii) if the tax credit expires without use, the +amount by which the total of the purchase price +and any gain recognized from use of the tax credit +under subparagraph (i) exceeds the amount of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 283 +tax credit used is treated as a loss in the fiscal year +of the expiration. +Other tax credits +(17) In computing the GloBE income or loss of a con- +stituent entity for a fiscal year, the face value of a tax +credit (other than a qualified refundable tax credit or a +marketable transferable tax credit) is not treated as in- +come. +Anti-avoidance — intragroup financing arrangements +(18) GloBE income or loss of a constituent entity that is +a low-tax entity for a fiscal year excludes any expense +that is attributable to an intragroup financing arrange- +ment that can reasonably be expected, over the duration +of the arrangement, +(a) to increase the amount of expenses taken into ac- +count in computing the GloBE income or loss of the +low-tax entity; and +(b) not to result in a corresponding increase in the in- +come for tax purposes of a high-tax counterparty for +the fiscal year, including because an amount received +or receivable in respect of the arrangement by the +high-tax counterparty can reasonably be considered to +be eligible for an exclusion, exemption, deduction, +credit or other tax benefit under local law where the +amount of that benefit is calculated by reference to the +amount of payment received. +Insurance companies +(19) If a constituent entity is an insurance company, the +constituent entity’s GloBE income or loss for a fiscal year +(a) excludes any amount that is +(i) included in the constituent entity’s financial ac- +counting income for the fiscal year, and +(ii) in respect of a charge to policyholders for taxes +paid by the constituent entity in respect of returns +to the policyholders, to the extent an amount is in- +cluded in computing the constituent entity’s GloBE +income or loss under paragraph (1)(e); and +(b) includes returns to policyholders that are not re- +flected in the constituent entity’s financial accounting +income for the fiscal year, to the extent that a corre- +sponding increase or decrease in liability to policy- +holders is reflected in its financial accounting income. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 284 +Qualifying tier one capital +(20) In computing the GloBE income or loss of a con- +stituent entity for a fiscal year, +(a) if an amount is recognized as a decrease to the eq- +uity of the constituent entity attributable to a distribu- +tion paid or payable in respect of qualifying tier one +capital issued by the constituent entity, the amount is +treated as an expense; and +(b) if an amount is recognized as an increase to the +equity of the constituent entity attributable to distri- +butions received or receivable in respect of qualifying +tier one capital held by the constituent entity, the +amount is treated as income. +Stock-based compensation expense — election +(21) If a filing constituent entity elects under this sub- +section, in respect of the costs or expenses of the group +entities that are located in a jurisdiction that were paid +with stock-based compensation (each referred to in this +subsection as a “stock-based compensation expense”), +the following rules apply: +(a) the election is a five-year election; +(b) in computing the GloBE income or loss of each +group entity that is located in that jurisdiction for a +fiscal year to which the election applies, the amount +allowed as a deduction in respect of any stock-based +compensation expense in computing that entity’s in- +come for tax purposes under the law of that jurisdic- +tion for a local taxation year ending in the fiscal year is +to be substituted for the amount of that stock-based +compensation expense reflected as an expense in that +entity’s financial accounting income for that fiscal +year; +(c) in computing the GloBE income or loss of each +group entity that is located in that jurisdiction for any +fiscal year to which the election applies, the group en- +tity is to include as income an amount equal to the to- +tal of all amounts, each of which is a stock-based com- +pensation expense that +(i) arose in respect of an option that expires with- +out exercise in the fiscal year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 285 +(ii) was allowed as an expense in computing the +GloBE income or loss of the group entity in accor- +dance with the election for a prior fiscal year; +(d) if the election applies with respect to stock-based +compensation expenses arising from a transaction, +and any amount in respect of the stock-based compen- +sation expenses arising from that transaction was re- +flected in the financial accounting income of a group +entity for a fiscal year preceding the first fiscal year to +which the election applies, in computing GloBE in- +come or loss of that group entity for that first fiscal +year, the amount determined by the following formula +is to be included as income: +A − B +where +A +is the total of all amounts, each of which is an +amount in respect of stock-based compensation +expenses arising from that transaction that was al- +lowed as an expense in computing the group enti- +ty’s GloBE income or loss for a fiscal year preced- +ing the first fiscal year, and +B +is the total of all amounts, each of which is the +amount in respect of those stock-based compensa- +tion expenses that would have been allowed as an +expense in computing the GloBE income or loss of +the group entity for a fiscal year preceding the +first fiscal year, if the election had applied to that +preceding fiscal year; and +(e) if the election is revoked, and any options in re- +spect of any stock-based compensation to which the +election applied have not been exercised — and the ex- +ercise period has not yet ended — before the revoca- +tion year, in computing GloBE income or loss of a +group entity that is located in the jurisdiction for the +revocation year, the amount determined by the follow- +ing formula is to be included as income: +A − B +where +A +is the total of all amounts, each of which is an +amount in respect of that stock-based compensa- +tion expense allowed as an expense in computing +the GloBE income or loss of the group entity in ac- +cordance with the election for a fiscal year preced- +ing the revocation year, and +B +is the total of all amounts, each of which is the +amount in respect of that stock-based compensa- +tion that accrued as an expense in the group enti- +ty’s financial accounts, and would have been al- +lowed as an expense in computing the group enti- +ty’s GloBE income or loss if the election had not +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 286 +applied, for a fiscal year preceding the revocation +year. +Fair value and impairment accounting — election +(22) If a filing constituent entity elects under this sub- +section, in respect of a jurisdiction, to determine gains +and losses using the realization principle for the purpose +of computing GloBE income or loss for a fiscal year, the +following rules apply: +(a) the election is a five-year election; +(b) the election applies to +(i) all entities that are +(A) if the filing constituent entity specifies in the +election that it is to apply only to investment en- +tities, group entities that are investment entities +that are located in the jurisdiction, and +(B) in any other case, group entities that are lo- +cated in the jurisdiction, and +(ii) all assets and, if clause (B) applies, all liabilities +that are +(A) if the filing constituent entity specifies in the +election that it is to apply only to tangible assets, +tangible assets subject to fair value accounting or +impairment accounting, and +(B) in any other case, assets and liabilities sub- +ject to fair value accounting or impairment ac- +counting; +(c) if the election applies to a constituent entity for a +fiscal year, +(i) gains or losses attributable to fair value or im- +pairment accounting with respect to assets or liabil- +ities to which the election applies are excluded in +computing GloBE income or loss of the constituent +entity for the fiscal year, and +(ii) for the purpose of determining a gain or loss in +respect of an asset or liability that is subject to the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 287 +election, the carrying value of the asset or liability is +its carrying value at the later of +(A) the beginning of the first fiscal year to which +the election applies, and +(B) the date on which the asset was acquired or +the liability was incurred; and +(d) if the election is revoked and a constituent entity +to which the election applied holds an asset or liability +to which the election applied at the beginning of the +revocation year, the constituent entity’s GloBE income +or loss for the revocation year includes the positive or +negative amount determined by the formula +A − B +where +A +is the fair value of the asset or liability at the be- +ginning of the revocation year, and +B +is the carrying value of the asset or liability as de- +termined under subparagraph (c)(ii). +Aggregate asset gain — election +(23) If the filing constituent entity elects under this sub- +section in respect of the aggregate asset gain for a fiscal +year (referred to in this subsection as the “election year”) +of the constituent entities of the MNE group that are lo- +cated in a particular jurisdiction (each referred to in this +subsection as a “local entity”), the following rules apply: +(a) covered taxes with respect to any net asset gain or +net asset loss of a local entity in the election year are +to be excluded in computing adjusted covered taxes; +(b) GloBE income or loss of local entities for the elec- +tion year +(i) excludes any amounts allocated to local entities +under paragraph (d) or (e) (other than any amount +allocated to the election year under paragraph (e)), +and +(ii) includes any amounts allocated to the election +year under paragraph (e); +(c) for the purposes of subsection 31(1), GloBE in- +come or loss, of a local entity for a fiscal year, is ad- +justed as follows: +(i) an amount allocated to a local entity under para- +graph (d) for a fiscal year reduces the entity’s net +asset loss for that year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 288 +(ii) an amount allocated to a local entity under +paragraph (e) for a fiscal year is included as income +for that year; +(d) amounts in respect of the aggregate asset gain are +carried back to loss years within the look-back period, +in order from the earliest loss year to the latest loss +year, and allocated to the local entities for those loss +years, with the amount allocated to any particular lo- +cal entity for any particular loss year being determined +by the formula +A × B ÷ C +where +A +is the lesser of +(i) the aggregate asset loss of local entities for +the particular loss year, less the total of the +amounts, if any, already allocated to those enti- +ties for that particular year under this para- +graph because of a previous election under this +subsection, and +(ii) the aggregate asset gain, less the total of the +amounts, if any, allocated in respect of that +gain under this paragraph to local entities for a +preceding loss year, +B +is the particular local entity’s net asset loss for the +particular loss year, and +C +is the total of all amounts, each of which is the net +asset loss of a local entity for the particular loss +year; and +(e) if any amount of the aggregate asset gain remains +after reducing it by the total of the amounts in respect +of the aggregate asset gain allocated to local entities +under paragraph (d), that remainder is allocated even- +ly to each fiscal year in the look-back period (each re- +ferred to in this paragraph as a “look-back year”), with +the amount that is allocated to a particular local entity +for a particular look-back year being determined by +the formula +A ÷ 5 × B ÷ C +where +A +is the aggregate asset gain, less the total of the +amounts in respect of that aggregate asset gain al- +located to local entities under paragraph (d), +B +is +(i) if no local entity has a net asset gain for the +particular look-back year, 1, and +(ii) in any other case, the particular local enti- +ty’s net asset gain for the particular look-back +year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 289 +C +is +(i) if subparagraph (i) of the description of B +applies, the total number of local entities for +the particular look-back year, and +(ii) if subparagraph (ii) of the description of B +applies, the total of all amounts, each of which +is the net asset gain of a local entity for the par- +ticular look-back year. +Tax consolidated group — election +(24) If a filing constituent entity elects under this sub- +section in respect of the standard constituent entities of +an MNE group that are located in a particular jurisdic- +tion and included in a tax consolidated group (each re- +ferred to in this subsection as a “relevant local entity”), +the following rules apply: +(a) the financial accounting income of the relevant lo- +cal entities is adjusted for a fiscal year for which the +election has effect by applying the consolidated ac- +counting treatment of the ultimate parent entity to +eliminate income, expenses, gains and losses arising +from transactions between relevant local entities; +(b) the election is a five-year election; +(c) the financial accounting income of the relevant lo- +cal entities is to be adjusted for the first fiscal year for +which the election has effect to ensure that there are +no duplications or omissions of items of income, ex- +penses, gains or losses arising as a result of electing +under this subsection; +(d) if an election under this subsection is revoked, the +financial accounting income of relevant local entities +is to be adjusted for the revocation year to ensure that +there are no duplications or omissions of items of in- +come, expenses, gains or losses arising as a result of +the revocation; and +(e) for the purposes of this subsection, relevant local +entities that are located in a jurisdiction are +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 290 +considered to be included in a tax consolidated group +if, under the law of that jurisdiction, the income, ex- +penses, gains or losses of those group entities may be +shared for tax purposes by virtue of a connection be- +tween the entities based on ownership or common +control. +Qualified debt release — election +(25) If a filing constituent entity elects under this sub- +section for a fiscal year in respect of a constituent entity, +the constituent entity’s GloBE income or loss excludes +any qualified debt release amounts of the entity for the +year. +Permanent establishments — losses +(26) Despite subsection 17(3), if a constituent entity that +is a permanent establishment would, in the absence of +this subsection, have a GloBE loss (referred to in this +subsection as the “loss amount”) for a fiscal year +(a) that loss amount is to be treated as an expense of +the main entity in respect of the permanent establish- +ment (and not of the permanent establishment) in +computing its GloBE income or loss for the fiscal year, +to the extent that the loss amount +(i) is treated as an expense for the purposes of the +computation of tax in the jurisdiction in which the +main entity is located, and +(ii) is not set off against an item of income that is +subject to tax under the laws of both the jurisdic- +tion of the permanent establishment and of the +main entity; and +(b) if the permanent establishment would, in the ab- +sence of this subsection, have GloBE income (referred +to in this paragraph as the “income amount”) for a +subsequent fiscal year, that income amount is treated +as GloBE income of the main entity (and not of the +permanent establishment) to the extent of the lesser of +(i) the income amount of the permanent establish- +ment for the subsequent fiscal year, and +(ii) the amount, if any, by which the loss amount +described in paragraph (a) exceeds the total of all +amounts, each of which is, in respect of that loss +amount, an amount that was treated as GloBE in- +come of the main entity (and not of the permanent +establishment) in a prior fiscal year under this +paragraph. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 291 +SUBDIVISION C +International Shipping Net Income +or Loss Exclusion +Exclusion of international shipping net income or loss +19 (1) In computing a constituent entity’s GloBE in- +come or loss for a fiscal year, the constituent entity’s net +income or loss from international shipping for that fiscal +year is excluded. +Definition of net income or loss from international +shipping +(2) Net income or loss from international shipping, of +a constituent entity for a fiscal year, means the amount +determined by the formula +A + B +where +A +is the constituent entity’s core international shipping +income for the fiscal year; and +B +is the constituent entity’s qualified ancillary interna- +tional shipping income for the fiscal year. +Definition of core international shipping income +(3) Core international shipping income, of a con- +stituent entity for a fiscal year, means the amount deter- +mined by the formula +A − B +where +A +is the constituent entity’s core international shipping +revenue for the fiscal year; and +B +is the constituent entity’s core international shipping +costs for the fiscal year. +Definition of core international shipping revenue +(4) Core international shipping revenue, of a con- +stituent entity for a fiscal year, means the constituent en- +tity’s revenue for the fiscal year obtained in consideration +for the entity’s performance of core international ship- +ping activities. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 292 +Definition of core international shipping costs +(5) Core international shipping costs, of a constituent +entity for a fiscal year, means the amount determined by +the formula +A + (B × C ÷ D) +where +A +is the total costs incurred by the constituent entity +for the fiscal year that are directly attributable to the +entity’s performance of core international shipping +activities; +B +is the total costs incurred by the constituent entity +for the fiscal year that are indirectly attributable to +the entity’s performance of core international ship- +ping activities; +C +is the constituent entity’s core international shipping +revenue for the fiscal year; and +D +is the constituent entity’s total revenue for the fiscal +year from all sources. +Definition of core international shipping activity +(6) Core international shipping activity means an ac- +tivity, if +(a) the strategic or commercial management of the +performance of that activity by the constituent entity +is effectively carried on within the jurisdiction in +which the constituent entity is located; and +(b) the activity is any of the following: +(i) international shipping, whether the ship is +owned, leased or otherwise at the disposal of the +constituent entity, +(ii) arranging for another person to carry out inter- +national shipping under a slot-chartering arrange- +ment, +(iii) leasing a ship to be used for international ship- +ping on charter fully equipped, crewed and sup- +plied, +(iv) leasing a ship to be used for international ship- +ping on a bareboat charter basis to another con- +stituent entity of the MNE group, +(v) the participation in a pool, joint business or in- +ternational operating agency for international ship- +ping, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 293 +(vi) the sale of a ship used for international ship- +ping, provided that the ship has been held for use +by the constituent entity for at least one year. +Definition of qualified ancillary international shipping +income +(7) Qualified ancillary international shipping income, +of a constituent entity that is located in a jurisdiction for +a fiscal year, means +(a) the constituent entity’s ancillary international +shipping income, if +A ≤ B ÷ 2 +where +A +is the total of all amounts, each of which is the an- +cillary international shipping income of a group +entity that is located in the jurisdiction for the fis- +cal year, and +B +is the total of all amounts, each of which is the +core international shipping income of a group en- +tity that is located in the jurisdiction for the fiscal +year; or +(b) in any other case, the amount determined by the +formula +B ÷ 2 × C ÷ A +where +C +is the constituent entity’s ancillary international +shipping income for the fiscal year. +Definition of ancillary international shipping income +(8) Ancillary international shipping income, of a con- +stituent entity for a fiscal year, means the amount deter- +mined by the formula +A − B +where +A +is the constituent entity’s ancillary international +shipping revenue for the fiscal year; and +B +is the constituent entity’s ancillary international +shipping costs for the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 294 +Definition of ancillary international shipping revenue +(9) Ancillary international shipping revenue, of a con- +stituent entity for a fiscal year, means the constituent en- +tity’s revenue for the fiscal year obtained in consideration +for the entity’s performance of ancillary international +shipping activities. +Definition of ancillary international shipping costs +(10) Ancillary international shipping costs, of a con- +stituent entity for a fiscal year, means the amount deter- +mined by the formula +A + (B × C ÷ D) +where +A +is the total costs incurred by the constituent entity +for the fiscal year that are directly attributable to the +entity’s performance of ancillary international ship- +ping activities; +B +is the total costs incurred by the constituent entity +for the fiscal year that are indirectly attributable to +the entity’s performance of ancillary international +shipping activities; +C +is the constituent entity’s ancillary international +shipping revenue for the fiscal year; and +D +is the constituent entity’s total revenue for the fiscal +year from all sources. +Definition of ancillary international shipping activity +(11) Ancillary international shipping activity means +an activity, if +(a) the strategic or commercial management of the +performance of that activity by the constituent entity +is effectively carried on within the jurisdiction in +which the constituent entity is located; +(b) the activity is performed primarily in connection +with international shipping; and +(c) the activity is any of the following: +(i) leasing a ship on a bareboat charter basis to an- +other shipping enterprise, other than another con- +stituent entity of the MNE group, if +(A) the lease has not been in effect for a period +exceeding three years, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 295 +(B) it is established by subsequent events or oth- +erwise that the lease is not part of a series of +leases, or of leases and other transactions, that +results in the leases being in effect for an aggre- +gate period exceeding three years, +(ii) selling tickets for the transportation of passen- +gers or cargo by ship between ports in a single juris- +diction, if +(A) the transportation is carried out by a ship- +ping enterprise other than the constituent entity +or another constituent entity of the MNE group, +and +(B) the ship proceeds to, or has come from, a +port in a different jurisdiction, +(iii) leasing and short-term storage of a container, +or detention charges for the late return of a con- +tainer, +(iv) the provision of services by engineers, mainte- +nance staff, cargo handlers, catering staff or cus- +tomer services personnel to another shipping enter- +prise, other than another constituent entity of the +MNE group, engaged in international shipping, +(v) holding assets necessary for the constituent en- +tity to carry on the business of international ship- +ping. +SUBDIVISION D +Ultimate Parent Entities Subject to +Tax Transparency or Deductible +Dividend Regimes +GloBE income — flow-through ultimate parent entity +20 (1) The GloBE income, for a fiscal year, of an ulti- +mate parent entity that is a flow-through entity excludes +any amount that would, in the absence of this subsection, +be included in computing the entity’s GloBE income or +loss for the fiscal year and that is attributable to an own- +ership interest in the entity (referred to in this subsection +as the “attributable amount”), if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 296 +(a) one of the following conditions is met: +(i) the holder of the ownership interest is subject to +tax, for a taxable period ending within 12 months of +the end of the fiscal year, on the full attributable +amount at a nominal rate that is equal to, or ex- +ceeds, the minimum rate, or +(ii) it can reasonably be expected that +(A + B) ≥ C × D +where +A +is the amount that would, in the absence of this +subsection and paragraph 22(4)(a), be adjusted +covered taxes payable by the ultimate parent +entity in respect of the attributable amount for +the fiscal year, +B +is the tax payable by the holder in respect of the +attributable amount for a taxable period ending +within 12 months of the end of the fiscal year, +C +is the attributable amount, and +D +is the minimum rate; +(b) the holder is a natural person who +(i) is tax resident in the jurisdiction where the ulti- +mate parent entity is located, and +(ii) does not hold ownership interests that in the +aggregate entitle the holder to more than 5% of the +profits or assets of the ultimate parent entity; or +(c) the holder is a governmental entity, international +organization, non-profit organization or pension fund +that +(i) is resident in the jurisdiction where the ultimate +parent entity is located, and +(ii) does not hold ownership interests that in the +aggregate entitle the holder to more than 5% of the +profits or assets of the ultimate parent entity. +Resident — interpretation +(2) For the purposes of subparagraph (1)(c)(i) and para- +graph 21(1)(c), +(a) an entity (other than a governmental entity) is res- +ident in the jurisdiction where it is created and man- +aged; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 297 +(b) a governmental entity is resident in the jurisdic- +tion of the government of which it is a part or that +owns it. +GloBE loss — flow-through ultimate parent entity +(3) The GloBE loss, for a fiscal year, of an ultimate par- +ent entity that is a flow-through entity is the amount de- +termined by the formula +A − B +where +A +is the amount that would, in the absence of this sub- +section, be the ultimate parent entity’s GloBE loss for +the year; and +B +is the portion of the loss amount referred to in the +description of A that is attributable to an ownership +interest in the entity, to the extent the holder of the +ownership interest is allowed to use its share of the +loss in computing the holder’s income for tax pur- +poses. +Permanent establishment — flow-through ultimate +parent entity +(4) Subsections (1) to (3) apply to a permanent establish- +ment in the same manner as they apply to an ultimate +parent entity that is a flow-through entity, if +(a) the ultimate parent entity carries on its business, +in whole or in part, through the permanent establish- +ment; or +(b) the following conditions are met: +(i) a flow-through entity carries on its business, in +whole or in part, through the permanent establish- +ment, and +(ii) the ultimate parent entity holds its interest in +the flow-through entity directly or through a tax +transparent structure. +GloBE income — deductible dividend regime +21 (1) The GloBE income, for a fiscal year, of an ulti- +mate parent entity that is subject to a deductible divi- +dend regime and distributes a deductible dividend within +12 months of the end of the fiscal year excludes the +amount of the dividend (except to the extent its exclusion +would result in a GloBE loss for the year), if +(a) one of the following conditions is met: +(i) the dividend recipient is subject to tax, for a tax- +able period that ends within 12 months of the end +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 298 +of the fiscal year, on the full amount of the dividend +at a nominal rate that is equal to, or exceeds, the +minimum rate, +(ii) it can reasonably be expected that +(A + B) ≥ C × D +where +A +is the amount that would, in the absence of this +subsection and paragraph 22(4)(b), be adjusted +covered taxes payable by the ultimate parent +entity in respect of the dividend or the profits +out of which the dividend is paid, +B +is the tax payable in respect of the dividend by +the dividend recipient for a taxable period end- +ing within 12 months of the end of the fiscal +year, +C +is the amount of the dividend, and +D +is the minimum rate, or +(iii) it is the case that +(A) the dividend recipient is a natural person, +(B) the dividend recipient is subject to tax in re- +spect of the dividend for a taxable period that +ends within 12 months of the end of the fiscal +year, and +(C) the dividend is a patronage dividend from a +supply cooperative; +(b) the dividend recipient is a natural person who +(i) is tax resident in the jurisdiction where the ulti- +mate parent entity is located, and +(ii) does not hold ownership interests that in the +aggregate entitle the holder to more than 5% of the +profits or assets of the ultimate parent entity; or +(c) the dividend recipient is resident in the jurisdic- +tion where the ultimate parent entity is located and is +(i) a governmental entity, +(ii) an international organization, +(iii) a non-profit organization, or +(iv) a pension fund that is not a pension services +entity. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 299 +Exclusion for covered taxes +(2) If subsection (1) applies to exclude a particular +amount from the GloBE income of an ultimate parent en- +tity, the entity’s GloBE income also excludes the amount +of the entity’s covered taxes that are, because of the ex- +clusion of the particular amount from its GloBE income, +excluded from the entity’s adjusted covered taxes under +paragraph 22(4)(b). +Back-to-back deductible dividends +(3) Subsections (1) and (2) apply, with such modifica- +tions as the context requires, to a group entity for a fiscal +year in respect of a particular deductible dividend dis- +tributed by the group entity directly or indirectly to the +ultimate parent entity, to the extent that +(a) the group entity is located in the same jurisdiction +as the ultimate parent entity; +(b) the group entity is subject to the deductible divi- +dend regime; +(c) the ultimate parent entity’s ownership interests in +the group entity are held directly or through a chain of +group entities that meet the conditions in paragraphs +(a) and (b); +(d) the ultimate parent entity distributes, within 12 +months of the end of the fiscal year, the amount it re- +ceived in respect of the particular deductible dividend; +and +(e) the distribution by the ultimate parent entity is a +deductible dividend in respect of which a condition in +any of paragraphs (1)(a) to (c) is met. +Deeming rule — patronage dividends +(4) For the purposes of clause (1)(a)(iii)(B), a patronage +dividend from a supply cooperative is deemed to be sub- +ject to tax to the extent that it reduces a cost or expense +that is otherwise deductible in computing the recipient’s +income for tax purposes. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 300 +DIVISION 3 +Computation of Adjusted Covered +Taxes +SUBDIVISION A +Adjusted Covered Taxes +Definition of adjusted covered taxes +22 (1) The adjusted covered taxes, of a constituent +entity of an MNE group for a fiscal year, means the cur- +rent tax expense, in respect of covered taxes, in the con- +stituent entity’s financial accounts for the fiscal year, ad- +justed by the following: +(a) the positive or negative amount determined by the +formula +A − B +where +A +is the total of the additions to covered taxes, in re- +spect of the constituent entity for the fiscal year, +under subsection (2), and +B +is the total of the reductions to covered taxes, in +respect of the constituent entity for the fiscal year, +under subsection (3); +(b) the total deferred tax adjustment amount of the +constituent entity for the fiscal year, unless paragraph +26(b) or (c) applies in respect of the year and the juris- +diction in which the constituent entity is located; and +(c) each amount recorded in the equity or other com- +prehensive income of the constituent entity for the fis- +cal year that can reasonably be considered to relate to +an increase or decrease in respect of covered taxes, if +(i) the covered taxes are in respect of an amount +(referred to in this paragraph as the “included +amount”) included in the constituent entity’s GloBE +income or loss for the fiscal year, and +(ii) the included amount is subject to tax under the +laws of the jurisdiction in which the constituent en- +tity is located. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 301 +Adjusted covered taxes — additions +(2) For the purposes of subsection (1), each of the follow- +ing amounts is an addition to covered taxes in respect of +a constituent entity of an MNE group for a fiscal year: +(a) an amount recorded as an expense, in respect of +covered taxes, in profit before taxation in the con- +stituent entity’s financial accounts for the fiscal year; +(b) the constituent entity’s share of a GloBE loss de- +ferred tax asset of the MNE group that is reversed in +the fiscal year; +(c) an amount paid, in respect of covered taxes, in the +fiscal year to the extent that the amount +(i) relates to an uncertain tax position, and +(ii) was treated as a reduction to the constituent +entity’s covered taxes for a preceding fiscal year un- +der paragraph (3)(d); and +(d) an amount of a credit or refund — or an amount in +respect of a transfer — in respect of a qualified refund- +able tax credit or a marketable transferable tax credit, +that is recorded as a reduction in the current tax ex- +pense, in respect of covered taxes, in the financial ac- +counts of the constituent entity for the fiscal year. +Adjusted covered taxes — reductions +(3) For the purposes of subsection (1), each of the follow- +ing amounts is a reduction to covered taxes in respect of +a constituent entity for a fiscal year: +(a) in respect of an amount of income that is not in- +cluded in computing the constituent entity’s GloBE in- +come or loss, +(i) any portion of the constituent entity’s current +tax expense, in respect of covered taxes, in its finan- +cial accounts (referred to in this subsection as “rele- +vant current tax expense”) for the fiscal year that +relates to the amount of income, or +(ii) any portion of an addition to covered taxes, in +respect of the constituent entity for the fiscal year +under subsection (2), that relates to the amount of +income; +(b) in respect of a tax credit (other than a qualified re- +fundable tax credit, marketable transferable tax credit +or tax credit the tax benefit of which is a flow-through +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 302 +tax benefit) that is used to reduce the constituent enti- +ty’s liability for a covered tax, +(i) if the tax credit is a non-marketable transferable +tax credit that was purchased by the constituent en- +tity, the amount by which the face value of the tax +credit exceeds its purchase price in proportion to +the amount of the tax credit used to reduce the con- +stituent entity’s liability for a covered tax for a tax- +able period that ends during the fiscal year, except +any amount that is recorded as a reduction to the +constituent entity’s relevant current tax expense for +the fiscal year, and +(ii) in any other case, the portion of the tax credit +that is +(A) used to reduce the constituent entity’s liabil- +ity for a covered tax for a taxable period that +ends during the fiscal year, and +(B) not recorded as a reduction to the con- +stituent entity’s relevant current tax expense for +the fiscal year; +(c) in respect of the transfer of a non-marketable +transferable tax credit (other than a tax credit the tax +benefit of which is a flow-through tax benefit), +(i) if the constituent entity is an originator of the +tax credit, any amount received by the constituent +entity in exchange for the transfer of the tax credit +during the fiscal year, and +(ii) if the constituent entity is a purchaser of the tax +credit and transfers the tax credit to another person +during the fiscal year, the amount of any gain on +that transfer; +(d) any portion of any amount that is credited or re- +funded to the constituent entity (other than in respect +of a qualified refundable tax credit, marketable trans- +ferable tax credit or tax credit the tax benefit of which +is a flow-through tax benefit), in respect of covered +taxes, that is not treated as an adjustment to the con- +stituent entity’s relevant current tax expense for the +fiscal year; +(e) any portion of the constituent entity’s relevant cur- +rent tax expense for the fiscal year that relates to an +uncertain tax position; and +(f) any portion of the constituent entity’s relevant cur- +rent tax expense for the fiscal year that is not expected +to be paid on or before the day that is three years after +the day on which the fiscal year ends. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 303 +Adjusted covered taxes — special regimes +(4) For greater certainty, +(a) if an amount is excluded in computing the GloBE +income of a constituent entity under subsection 20(1), +the entity’s adjusted covered taxes are to be reduced +proportionally; and +(b) if an amount is excluded in computing the GloBE +income of a constituent entity under subsection 21(1), +the entity’s adjusted covered taxes (other than the tax- +es for which a dividend deduction under that subsec- +tion was allowed) are to be reduced proportionally. +Adjusted covered taxes — no double counting +(5) For the purposes of determining a constituent enti- +ty’s adjusted covered taxes, an amount, in respect of cov- +ered taxes, is not to be taken into account more than +once in determining the adjusted covered taxes of +(a) a constituent entity for a particular fiscal year or +another fiscal year; or +(b) more than one constituent entity for a particular +fiscal year or another fiscal year. +Definition of covered taxes +23 (1) Covered taxes means taxes (other than excluded +taxes) that +(a) are recorded in the financial accounts of a particu- +lar constituent entity in respect of its +(i) income or profits, or +(ii) share of the income or profits of another entity +that is +(A) a group entity in respect of the particular +constituent entity, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 304 +(B) an entity in which the particular constituent +entity holds, directly or indirectly, an ownership +interest; +(b) are imposed under an eligible distribution tax sys- +tem; +(c) are imposed in lieu of an income or profits tax of +general application; or +(d) are charged by reference to +(i) retained earnings and corporate equity, or +(ii) multiple components consisting of retained +earnings, corporate equity and income or profits. +Definition of excluded taxes +(2) Excluded taxes means +(a) any tax under a qualified IIR; +(b) any tax under a qualified domestic minimum top- +up tax; +(c) any tax under, or as a result of the application of, a +qualified UTPR; +(d) a disqualified refundable imputation tax; and +(e) a tax paid or accrued by an insurance company in +respect of returns to policyholders. +SUBDIVISION B +Allocation of Covered Taxes +Allocation of covered taxes to a permanent +establishment +24 (1) An amount in respect of covered taxes is allocat- +ed from a particular constituent entity to a permanent es- +tablishment for a fiscal year if +(a) the permanent establishment is a group entity in +respect of the particular constituent entity; and +(b) the amount is +(i) recorded in the financial accounts of the particu- +lar constituent entity, and +(ii) in respect of the GloBE income or loss of the +permanent establishment for the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 305 +Permanent establishment loss +(2) If subsection 18(26) applies in respect of a permanent +establishment and the main entity in respect of the per- +manent establishment, the following rules apply: +(a) a deferred tax expense in respect of a deferred tax +asset is excluded in computing the adjusted covered +taxes of the permanent establishment and the main +entity if +(i) the deferred tax asset is attributable to a tax loss +arising in the jurisdiction in which the permanent +establishment is located, and +(ii) the loss is treated as an expense of the main en- +tity under paragraph 18(26)(a); and +(b) if covered taxes arise in the jurisdiction in which +the permanent establishment is located in respect of +income (referred to in this paragraph as the “allocated +income”) of the permanent establishment that is in- +cluded in computing the GloBE income or loss of the +main entity for a fiscal year under paragraph +18(26)(b), the covered taxes are allocated from the +permanent establishment to the main entity for the +fiscal year, to the extent of the lesser of +(i) the amount of the covered taxes, and +(ii) the amount determined by the formula +A × B +where +A +is the allocated income, and +B +is the highest rate of corporate tax on ordinary +income in the jurisdiction where the main enti- +ty is located. +Allocation — tax transparent entities +(3) An amount in respect of covered taxes is allocated +from a tax transparent entity to its constituent entity- +owner, to the extent that +(a) the constituent entity-owner holds an ownership +interest in the tax transparent entity; and +(b) the amount is +(i) recorded in the financial accounts of the tax +transparent entity, and +(ii) in respect of any portion of the net income or +loss of the tax transparent entity that is included in +computing the financial accounting income of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 306 +constituent entity-owner because of paragraphs +17(6)(b) and (c). +Allocation — controlled foreign companies +(4) The following rules apply for the purposes of allocat- +ing, to a constituent entity (referred to in this subsection +as the “controlled foreign company”) of an MNE group, +amounts in respect of covered taxes to which a con- +stituent entity-owner of the controlled foreign company +is subject under a controlled foreign company tax regime: +(a) subject to paragraphs (b) and (c), an amount in re- +spect of covered taxes arising in a fiscal year is allocat- +ed from the constituent entity-owner to the controlled +foreign company, if +(i) the constituent entity-owner is located in one ju- +risdiction (referred to in this paragraph as the “par- +ent jurisdiction”) and the controlled foreign compa- +ny is located in another jurisdiction (referred to in +this subsection as the “subsidiary jurisdiction”), +and +(ii) the amount is +(A) recorded in the financial accounts of the +constituent entity-owner for the fiscal year, and +(B) in respect of covered taxes, imposed under a +controlled foreign company tax regime of the +parent jurisdiction, applicable in respect of the +constituent entity-owner’s share of the con- +trolled foreign company’s income; +(b) for the purposes of clause (a)(ii)(B), in the case of +covered taxes imposed under a blended controlled for- +eign company tax regime that are recorded in the fi- +nancial accounts of a constituent entity-owner for a +fiscal year that is a transitional special allocation year, +the amount in respect of the covered taxes applicable +in respect of the constituent entity-owner’s share of +the controlled foreign company’s income for the fiscal +year is deemed to be equal to the amount determined +by the formula +A × B ÷ C +where +A +is the total amount, in respect of covered taxes im- +posed under the blended controlled foreign com- +pany tax regime, that is recorded in the financial +accounts of the constituent entity-owner for the +fiscal year, +B +is the amount determined by the formula +D × E +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 307 +where +D +is the constituent entity-owner’s share of the +income of the controlled foreign company, as +determined under the blended controlled for- +eign company tax regime in computing the +covered taxes, and +E +is the result of the formula +F − G +where +F +is the lowest rate that, if it were the cor- +porate tax rate applicable in the sub- +sidiary jurisdiction, would result in the +tax charge in the subsidiary jurisdiction +in respect of the controlled foreign com- +pany being sufficient to prevent a tax +charge on the constituent entity-owner +under the blended controlled foreign +company tax regime in respect of its share +of the income of the controlled foreign +company for the fiscal year, and +G +is the rate that would be the effective tax +rate of the MNE group for the subsidiary +jurisdiction for the fiscal year, if the juris- +dictional adjusted covered taxes of the +MNE group for the subsidiary jurisdiction +were +(i) determined without regard to any +covered taxes imposed under a con- +trolled foreign company tax regime, +and +(ii) increased by an amount equal to +the tax payable for the fiscal year, in +respect of the standard constituent en- +tities of the MNE group that are locat- +ed in the subsidiary jurisdiction, under +a qualified domestic minimum top-up +tax of the subsidiary jurisdiction, to the +extent the blended controlled foreign +company tax regime allows a foreign +tax credit for that tax payable on the +same terms as any other creditable +covered tax, and +C +is the total of all amounts each of which is an +amount that would be determined for B if +(i) all references in the description of B to “the +controlled foreign company” and “the sub- +sidiary jurisdiction” were read as references to +“an entity in which the constituent entity-own- +er holds an ownership interest” and “the juris- +diction where the entity is located”, respective- +ly, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 308 +(ii) where an entity is located in a jurisdiction +for which an effective tax rate of the MNE +group is not determined for the fiscal year, the +effective tax rate of the MNE group for that ju- +risdiction for the year were determined based +on the aggregate income and taxes recorded in +the financial accounts of all entities, that are lo- +cated in the jurisdiction, in which the con- +stituent entity-owner holds an ownership inter- +est, and as if those entities were constituent en- +tities of the MNE group; and +(c) if the covered taxes, in respect of which an amount +would, in the absence of this paragraph, be allocated +from the constituent entity-owner to the controlled +foreign company under paragraph (a), are applicable +in whole or in part in respect of passive income of the +controlled foreign company, the amount allocated un- +der paragraph (a) in respect of the portion of the cov- +ered taxes that are applicable in respect of the passive +income is not to exceed the lesser of +(i) the amount that would, in the absence of this +paragraph, be allocated under paragraph (a) in re- +spect of the portion of the covered taxes that are ap- +plicable in respect of the passive income, and +(ii) the amount determined by the formula +A × B +where +A +is the amount of the controlled foreign compa- +ny’s passive income included under the con- +trolled foreign company tax regime in comput- +ing the covered taxes, and +B +is the top-up percentage of the MNE group for +the subsidiary jurisdiction, determined without +regard to any amount that is described in sub- +paragraph (i). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 309 +Allocation — hybrid entities +(5) The following rules apply for the purposes of allocat- +ing amounts in respect of covered taxes from a con- +stituent entity-owner to a constituent entity (referred to +in this subsection as the “hybrid entity”) of an MNE +group that is a hybrid entity in relation to the constituent +entity-owner: +(a) subject to paragraph (b), an amount in respect of +covered taxes (referred to in this subsection as the +“covered taxes amount”) recorded in the financial ac- +counts of the constituent entity-owner for a fiscal year +is allocated from the constituent entity-owner to the +hybrid entity to the extent the covered taxes are in re- +spect of income of the hybrid entity; and +(b) if the covered taxes are, in whole or in part, in re- +spect of passive income of the hybrid entity, the +amount to be allocated from the constituent entity- +owner to the hybrid entity under paragraph (a), in re- +spect of the portion of the covered taxes that are in re- +spect of the hybrid entity’s passive income, is not to +exceed the lesser of +(i) the portion of the covered taxes amount that is +in respect of the hybrid entity’s passive income, and +(ii) the amount determined by the formula +A × B +where +A +is the amount of the hybrid entity’s passive in- +come that is included in computing the covered +taxes of the constituent entity-owner under the +fiscal transparency rule in the jurisdiction +where it is located, and +B +is the top-up percentage of the MNE group for +the jurisdiction where the hybrid entity is locat- +ed, determined without regard to the portion of +the covered taxes amount that is in respect of +the hybrid entity’s passive income. +Allocation — distributions +(6) An amount in respect of covered taxes (referred to in +this subsection as the “covered taxes amount”) for a fiscal +year is allocated from a constituent entity-owner to a par- +ticular constituent entity in which it holds a direct own- +ership interest, if the covered taxes amount is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 310 +(a) recorded in the financial accounts of the con- +stituent entity-owner for the fiscal year; and +(b) in respect of a dividend or similar amount, in re- +spect of the direct ownership interest, that is distribut- +ed — or deemed, under the tax laws of the jurisdiction +in which the particular constituent entity is located, to +be distributed — by the particular constituent entity to +the constituent entity-owner in the fiscal year. +SUBDIVISION C +Total Deferred Tax Adjustment +Amount +Definition of total deferred tax adjustment amount +25 (1) The total deferred tax adjustment amount, of +a constituent entity for a fiscal year, means the positive +or negative amount determined by the formula +A + B − C +where +A +is +(a) if the tax rate applicable in determining the +constituent entity’s deferred tax expense, in re- +spect of covered taxes, recorded in its financial ac- +counts for the year exceeds the minimum rate, the +amount that would be the constituent entity’s de- +ferred tax expense in respect of covered taxes +(subject to the exclusions under subsection (2)), if +the applicable tax rate were the minimum rate, +and +(b) in any other case, the constituent entity’s de- +ferred tax expense, in respect of covered taxes, +recorded in its financial accounts for the year +(subject to the exclusions under subsection (2)); +B +is the total of all amounts each of which is +(a) an amount paid in the year in respect of an +unclaimed accrual of the constituent entity, or +(b) the amount of any recaptured deferred tax lia- +bility determined for a preceding fiscal year that +reverses in the year; and +C +is the total of all amounts each of which is +(a) a reduction to the amount determined for A +that would have occurred due to the recognition of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 311 +a loss deferred tax asset for a current year tax loss +but for the recognition criteria under the applica- +ble accounting standard having not been met, or +(b) to the extent not reflected as a reduction in de- +termining the amount for A, the amount by which +a deferred tax asset has increased because of sub- +section (5). +Total deferred tax adjustment amount — exclusions +(2) In determining the amount for A in subsection (1), +the following are to be excluded: +(a) the portion of deferred tax expense that is in re- +spect of +(i) an item that is not included in computing GloBE +income or loss, +(ii) a disallowed accrual or an unclaimed accrual, or +(iii) the generation or use of a tax credit; +(b) the effect of any valuation adjustment or account- +ing recognition adjustment in respect of a deferred tax +asset; and +(c) the portion of deferred tax expense that arises be- +cause of a re-measurement with respect to a change in +the rate of tax applicable in determining the deferred +tax expense. +Foreign tax credits — substitute loss carry-forward +(3) Despite subparagraph (2)(a)(iii), deferred tax ex- +pense must be included in determining the amount for A +in subsection (1) if it is in respect of a deferred tax asset +in respect of +(a) a substitute loss carry-forward tax credit, except +that, in a fiscal year in which the substitute loss carry- +forward tax credit is used, the deferred tax expense is +to be included only to the extent the substitute loss +carry-forward tax credit is used to reduce or eliminate +covered taxes in respect of income that is included in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 312 +computing the constituent entity’s GloBE income or +loss; or +(b) a substitute loss carry-forward recapture amount. +Substitute loss carry-forward recapture amount +(4) To the extent it would not otherwise arise or reverse, +as the case may be, a deferred tax asset is deemed, in re- +spect of a substitute loss carry-forward recapture amount +of a constituent entity that is located in a particular juris- +diction, to +(a) arise in the fiscal year that the substitute loss car- +ry-forward recapture amount arises, in an amount +equal to the product obtained by multiplying the sub- +stitute loss carry-forward recapture amount by the +statutory tax rate applicable to the constituent entity +in the fiscal year under the income tax laws of the par- +ticular jurisdiction; and +(b) reverse, in any fiscal year (referred to in this para- +graph as a “recharacterization year”) in which a +recharacterization of income (referred to in this para- +graph as the “recharacterized income”) described in +paragraph (b) of the definition substitute loss carry- +forward recapture amount in subsection 2(1) occurs, +in an amount equal to the tax credits used by the con- +stituent entity solely as a result of the recharacteriza- +tion of income in the recharacterization year, to the +extent that +(i) the tax credits arise under the income tax laws +of the particular jurisdiction in respect of tax paid +to the government of a jurisdiction other than the +particular jurisdiction, +(ii) the amount of the recharacterized income in the +recharacterization year, together with the total +amounts of recharacterized income in the preced- +ing fiscal years, does not exceed the substitute loss +carry-forward recapture amount, and +(iii) the tax credits are used to reduce or eliminate +covered taxes that would otherwise be owing by the +constituent entity under the income tax laws of the +particular jurisdiction in respect of any amount of +income that is included in computing the con- +stituent entity’s GloBE income or loss. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 313 +Deferred tax asset below minimum rate +(5) The amount of a deferred tax asset recorded in the fi- +nancial accounts of a constituent entity of an MNE group +for a fiscal year is deemed to be the amount that it would +be if the tax rate applicable in determining the amount of +the deferred tax asset were the minimum rate, if the fol- +lowing conditions are met: +(a) the tax rate that would, in the absence of this sub- +section, be applicable in determining the amount of +the deferred tax asset is less than the minimum rate; +and +(b) the deferred tax asset is a loss deferred tax asset +that is attributable to a GloBE loss of the constituent +entity for the fiscal year. +Recaptured deferred tax liability +(6) For the purpose of applying subsection 31(1) in a fis- +cal year (referred to in this subsection as the “current fis- +cal year”), the adjusted covered taxes of a constituent en- +tity for a fiscal year (referred to in this subsection as the +“adjustment fiscal year”) that is the fifth fiscal year pre- +ceding the current fiscal year are to be reduced to the ex- +tent of all or the portion of any deferred tax liability that +is +(a) included in determining the total deferred tax ad- +justment amount of the constituent entity for the ad- +justment fiscal year; +(b) not paid in any of the five fiscal years following the +adjustment fiscal year; and +(c) not a recapture exception accrual. +SUBDIVISION D +GloBE Loss Election +GloBE loss deferred tax asset +26 If a filing constituent entity of a particular MNE +group elects, in respect of a jurisdiction that does not +have an eligible distribution tax system, for the GloBE +transition year of the particular MNE group in respect of +the jurisdiction, the following rules apply: +(a) paragraphs (b) and (c) apply in respect of each fis- +cal year (referred to in this section as an “election +year”) of the particular MNE group that is the GloBE +transition year or that occurs after the GloBE transi- +tion year but before the revocation year in respect of +the election; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 314 +(b) a GloBE loss deferred tax asset of the particular +MNE group, in respect of the jurisdiction, is deemed +to arise in any election year in which the particular +MNE group has a net GloBE loss in respect of the ju- +risdiction, in an amount determined by the formula +A × B +where +A +is the absolute value of the net GloBE loss for the +election year, and +B +is the minimum rate; +(c) for the purposes of applying paragraph 22(2)(b) in +respect of an election year (referred to in this para- +graph as the “application year”) in which the particu- +lar MNE group has net GloBE income in respect of the +jurisdiction, a particular constituent entity that is lo- +cated in the jurisdiction is considered to have reversed +a particular GloBE loss deferred tax asset of the partic- +ular MNE group in respect of the jurisdiction that +arose in a preceding election year (referred to in this +paragraph as the “loss election year”), in an amount +determined by the formula +C x D ÷ E +where +C +is the lesser of +(i) the amount determined by the formula +F × G − H +where +F +is the particular MNE group’s net GloBE +income in respect of the jurisdiction for the +application year, +G +is the minimum rate, and +H +is the total of all amounts each is which is +the amount determined by the formula +K − L +where +K +is the amount of another GloBE loss +deferred tax asset of the particular +MNE group, in respect of the jurisdic- +tion, that arose in another election +year preceding the loss election year, +and +L +is the total of all amounts each of +which is the portion of the other GloBE +loss deferred tax asset that was consid- +ered to have been applied by a con- +stituent entity in an election year pre- +ceding the application year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 315 +(ii) the amount determined by the formula +I − J +where +I +is the particular GloBE loss deferred tax as- +set, and +J +is the total of all amounts each of which is +all or the portion of the particular GloBE +loss deferred tax asset that was considered +to have been reversed by a constituent enti- +ty in an election year preceding the appli- +cation year, +D +is the particular constituent entity’s GloBE income +for the application year, and +E +is the total of all amounts each of which is the +GloBE income of any constituent entity of the par- +ticular MNE group that is located in the jurisdic- +tion for the application year; and +(d) if the ultimate parent entity of the particular MNE +group is a flow-through entity that is located in the ju- +risdiction, paragraphs (b) and (c) are to be applied in +relation to the constituent entities of the particular +MNE group that are located in the jurisdiction as if the +ultimate parent entity were +(i) the only constituent entity, of a separate MNE +group, that is located in the jurisdiction, and +(ii) not a constituent entity, of the particular MNE +group, that is located in the jurisdiction. +SUBDIVISION E +Post-Filing Adjustments and Tax +Rate Changes +Adjustments to covered taxes for a prior year +27 (1) If, in a fiscal year (referred to in this subsection +as the “current year”), there is an adjustment to the lia- +bility for covered taxes, recorded in the financial ac- +counts, of a particular constituent entity of an MNE +group for a prior fiscal year that are relevant in determin- +ing its adjusted covered taxes for the prior year, the fol- +lowing rules apply: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 316 +(a) if the adjustment results in an increase in the lia- +bility, or an immaterial decrease in the liability, +(i) where the adjustment relates to a change, in the +particular constituent entity’s deferred tax expense +arising in the prior year, to which subsection (2) ap- +plies, the particular constituent entity’s adjusted +covered taxes for the fiscal year in which the de- +ferred tax expense is reversed are to be increased to +reflect the increase in the liability to the extent that +it would not, in the absence of this subsection, al- +ready be reflected in the adjusted covered taxes of +the particular constituent entity for any fiscal year, +and +(ii) in any other case, the particular constituent en- +tity’s adjusted covered taxes for the current year are +to be increased or reduced, as the case may be, to +reflect the increase or immaterial decrease in the li- +ability to the extent that it would not, in the ab- +sence of this subsection, already be reflected in the +adjusted covered taxes of the particular constituent +entity for any fiscal year; +(b) if the adjustment results in a decrease (other than +an immaterial decrease) in the liability, for the pur- +poses of applying subsection 31(1) in the current year +(i) the particular constituent entity’s adjusted cov- +ered taxes for the prior year are to be reduced to re- +flect the decrease in the liability, +(ii) the particular constituent entity’s GloBE in- +come or loss for the prior year is to be adjusted to +the extent +(A) the decrease in the liability results from a re- +duction in the particular constituent entity’s +GloBE income or an increase in its GloBE loss +for the prior year, and +(B) it is necessary to ensure there is no reduction +in the MNE group’s effective tax rate (deter- +mined without reference to this subsection), in +respect of the jurisdiction in which the particular +constituent entity is located, for the prior year, +and +(iii) the GloBE income or loss, of the particular +constituent entity and any other constituent entity +of the MNE group that is located in the jurisdiction, +for any fiscal year subsequent to the prior year, is to +be adjusted, as necessary and appropriate, to reflect +the decrease in the liability; +(c) for the purposes of paragraphs (a) and (b), the ad- +justment results in an immaterial decrease if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 317 +(i) the filing constituent entity of the MNE group +elects under this paragraph in respect of the adjust- +ment, +(ii) the adjustment results in a decrease in the lia- +bility, and +(iii) the amount determined by the following for- +mula is less than €1 million: +A − B +where +A +is the total of all amounts each of which is an +adjustment in the current year resulting in a +decrease to the liability for covered taxes, +recorded in the financial accounts, of any con- +stituent entity that is located in the jurisdiction +for the prior year that are relevant in determin- +ing its adjusted covered taxes for the prior year, +and +B +is the amount that would be determined for A if +the reference in the description of A to “de- +crease” were read as a reference to “increase”; +and +(d) to the extent the adjustment arises because a loss +for tax purposes for any fiscal year following the prior +year is carried back to reduce income for tax purposes +for the prior year, the particular constituent entity is +deemed to have a deferred tax asset that +(i) arises in the current year, +(ii) is equal to the portion of the loss for tax pur- +poses that reduces income for tax purposes for the +prior year multiplied by the minimum rate, and +(iii) is treated as having been reversed in the prior +year for the purposes of applying subsection 31(1) +in respect of the prior year. +Adjustments — deferred tax expense +(2) For the purposes of subsection (1), a change, in a fis- +cal year (referred to in this subsection as the “current +year”), in a constituent entity’s deferred tax expense that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 318 +arose in a prior fiscal year is to be treated as an adjust- +ment, in the current year, to the constituent entity’s lia- +bility for covered taxes, recorded in the financial ac- +counts, for the prior year to the extent that +(a) the change results from a reduction, in the current +year, to the rate of tax — that was applicable in deter- +mining the deferred tax expense for the prior year — +below the minimum rate; and +(b) the deferred tax expense was reflected in deter- +mining the constituent entity’s total deferred tax ad- +justment amount for the prior year. +Idem +(3) For the purposes of subsection (1), +(a) a change, in a particular fiscal year, in a con- +stituent entity’s deferred tax expense that arose in a +prior fiscal year is to be treated as an adjustment, in +the fiscal year in which the deferred tax expense is re- +versed, to the constituent entity’s liability for covered +taxes, recorded in the financial accounts, for the prior +year to the extent that +(i) the change results from an increase, in the par- +ticular year, to the rate of tax — that was applicable +in determining the deferred tax expense for the pri- +or year — from a rate that was less than the mini- +mum rate, and +(ii) the deferred tax expense was reflected in deter- +mining the constituent entity’s total deferred tax +adjustment amount for the prior year; and +(b) any portion of the change that is attributable to an +increase of the rate of tax in excess of the minimum +rate is to be disregarded in determining the adjust- +ment under paragraph (a). +Adjustments — unpaid covered taxes +(4) For the purposes of applying subsection 31(1) in a fis- +cal year (referred to in this subsection as the “current +year”), a constituent entity’s adjusted covered taxes for +another fiscal year (referred to in this subsection as the +“prior year”) are to be adjusted to exclude any portion of +the current tax expense that is recorded, in respect of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 319 +covered taxes, in the constituent entity’s financial ac- +counts for the prior year and included in its adjusted cov- +ered taxes for the prior year, if +(a) the portion is not paid by the day (referred to in +this subsection as the “specified day”) that is three +years after the last day of the prior year; +(b) the specified day is within the current year; and +(c) the portion is greater than €1 million. +SUBDIVISION F +Qualified Flow-Through Tax +Benefits +Definitions +28 (1) The following definitions apply in this section. +adjusted investment amount, of an owner in respect of +a qualified flow-through ownership interest for a fiscal +year (referred to in this definition as the “determination +year”), means the amount determined by the formula +A − B − C +where +A +is the investment amount of the owner in respect of +the ownership interest; +B +is the total of all amounts each of which is the quali- +fied flow-through tax benefits of the owner in respect +of the ownership interest for a fiscal year preceding +the determination year; and +C +is the total of all amounts each of which is the other +flow-through amounts of the owner in respect of the +ownership interest for the determination year or any +preceding fiscal year. (montant d’investissement +ajusté) +excess benefits, of an owner in respect of a proportional +amortization method interest for a particular fiscal year, +means the amount determined by the formula +A + B − C +where +A +is +(a) if the amount determined for C is equal to the +proportional investment reduction amount of the +owner in respect of the interest for the particular +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 320 +fiscal year, the other flow-through amounts of the +owner in respect of the interest for the particular +fiscal year, and +(b) in any other case, the lesser of +(i) the other flow-through amounts of the own- +er in respect of the interest for the particular +fiscal year, and +(ii) the amount determined by the formula +D − E +where +D +is the proportional amortization method +investment remaining amount of the owner +in respect of the interest for the fiscal year +immediately preceding the particular fiscal +year, and +E +is the qualified flow-through tax benefits of +the owner in respect of the interest for the +fiscal year immediately preceding the par- +ticular fiscal year; +B +is the flow-through tax benefits of the owner in re- +spect of the interest for the particular fiscal year, to +the extent that the owner’s current tax expense in re- +spect of covered taxes in its financial accounts can +reasonably be considered to have been increased (or +to not have been reduced) solely because of the ap- +plication of the proportional amortization method, +or another financial accounting method that pro- +vides similar results as to current tax expense, in re- +spect of the interest for the particular fiscal year; and +C +is the lesser of +(a) the amount determined for subparagraph +(b)(ii) of the description of A, and +(b) the +proportional +investment +reduction +amount of the owner in respect of the interest for +the particular fiscal year. (bénéfices excéden- +taires) +expected tax benefits ratio, of an owner in respect of a +proportional amortization method interest for a fiscal +year, means the amount determined by the formula +A ÷ B +where +A +is the flow-through tax benefits of the owner in re- +spect of the interest for the fiscal year; and +B +is the total amount of flow-through tax benefits that +the owner reasonably expects, at the time when the +interest is first acquired, to receive in respect of the +interest. (ratio des avantages fiscaux attendus) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 321 +flow-through tax benefits, of an owner in respect of a +qualified flow-through ownership interest for a fiscal +year, means the total of all amounts each of which is +(a) the tax benefit, in respect of a tax credit (other +than a qualified refundable tax credit or marketable +transferable tax credit of the owner), received by the +owner in respect of the ownership interest for the fis- +cal year; or +(b) the tax benefit, in respect of a tax loss, received by +the owner in respect of the ownership interest for the +fiscal year. (avantages fiscaux intermédiaires) +investment amount, of an owner in respect of an own- +ership interest, means the total fair market value of all +consideration provided by the owner for the ownership +interest. (montant d’investissement) +other flow-through amounts, of an owner in respect of +a qualified flow-through ownership interest for a fiscal +year, means the total of the following amounts received +by the owner in respect of the ownership interest in the +fiscal year: +(a) the tax benefits of qualified refundable tax credits +and marketable transferable tax credits of the owner; +(b) distributions (including returns of capital); and +(c) proceeds from sales of all or part of the ownership +interest. (autres montants intermédiaires) +proportional amortization method interest means a +qualified flow-through ownership interest in respect of +which the owner uses the proportional amortization +method for financial accounting purposes. (participa- +tion selon la méthode d’amortissement proportion- +nelle) +proportional amortization method investment re- +maining amount, of an owner in respect of a propor- +tional amortization method interest for a fiscal year (re- +ferred to in this definition as the “determination year”), +means the amount determined by the formula +A − B +where +A +is the investment amount of the owner in respect of +the interest; and +B +is the total of all amounts each of which is the lesser +of the following amounts for the determination year +or a preceding fiscal year: +(a) the amount determined by the formula +C + D +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 322 +where +C +is +(i) in the case of the determination year, +nil, and +(ii) in any other case, the qualified flow- +through tax benefits of the owner in re- +spect of the interest for the fiscal year, and +D +is the other flow-through amounts of the own- +er in respect of the interest for the fiscal year, +and +(b) the +proportional +investment +reduction +amount of the owner in respect of the interest for +the fiscal year. (montant de l’investissement ré- +siduel selon la méthode d’amortissement pro- +portionnelle) +proportional investment reduction amount, of an +owner in respect of a proportional amortization method +interest for a fiscal year, means the amount determined +by the formula +A × B +where +A +is the investment amount of the owner in respect of +the interest; and +B +is the expected tax benefits ratio of the owner in re- +spect of the interest for the fiscal year. (montant de +la réduction de l’investissement proportionnel) +qualified flow-through ownership interest means, +subject to subsection (5), an ownership interest in a par- +ticular tax transparent entity held by a constituent entity +of an MNE group directly, or indirectly through one or +more other tax transparent entities that are not con- +stituent entities of the MNE group, if +(a) the assets, liabilities, income, expenses and cash +flows of the particular tax transparent entity are not +consolidated on a line-by-line basis in the consolidat- +ed financial statements of the ultimate parent entity of +the MNE group; and +(b) at the time the ownership interest was acquired by +the owner, the total return to be received by the owner +(including distributions, the tax benefits of tax losses +and the tax benefits of qualified refundable tax credits +and marketable transferable tax credits of the owner +received in respect of the ownership interest, but ex- +cluding the tax benefits of tax credits other than quali- +fied refundable tax credits and marketable transfer- +able tax credits of the owner) from its investment in +the ownership interest could not reasonably have been +expected to be greater than or equal to the investment +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 323 +amount of the owner in respect of the ownership inter- +est. (titre de participation intermédiaire admis- +sible) +qualified flow-through tax benefits, of an owner in re- +spect of a qualified flow-through ownership interest for a +fiscal year in which the ownership interest is subject to +an election under subsection 18(7), means +(a) if the ownership interest is a proportional amorti- +zation method interest, the least of +(i) the flow-through tax benefits of the owner in re- +spect of the ownership interest for the fiscal year, +(ii) the proportional amortization method invest- +ment remaining amount of the owner in respect of +the ownership interest for the fiscal year, and +(iii) the amount, if any, by which the proportional +investment reduction amount, of the owner in re- +spect of the ownership interest for the fiscal year, +exceeds the other flow-through amounts of the +owner in respect of the ownership interest for the +fiscal year; and +(b) in any other case, the lesser of +(i) the flow-through tax benefits of the owner in re- +spect of the ownership interest for the fiscal year, +and +(ii) the adjusted investment amount of the owner in +respect of the ownership interest for the fiscal year. +(avantages fiscaux intermédiaires admissibles) +recapture amount, of an owner in respect of a qualified +flow-through ownership interest for a particular fiscal +year, means the lesser of +(a) the amount determined by the formula +A − B + C +where +A +is the other flow-through amounts of the owner in +respect of the ownership interest for the particular +fiscal year, +B +is +(i) if the ownership interest is a proportional +amortization method interest, +(A) where the amount determined for C in +the formula in the definition excess bene- +fits in this subsection is equal to the propor- +tional investment reduction amount of the +owner in respect of the ownership interest +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 324 +for the particular fiscal year, the amount de- +termined for A, and +(B) in any other case, the proportional +amortization method investment remaining +amount of the owner in respect of the own- +ership interest for the fiscal year immediate- +ly preceding the particular fiscal year, and +(ii) in any other case, the adjusted investment +amount of the owner in respect of the owner- +ship interest for the fiscal year immediately +preceding the particular fiscal year, and +C +is +(i) where clause (i)(A) of the description of B +applies, nil, and +(ii) in any other case, the qualified flow- +through tax benefits of the owner in respect of +the ownership interest for the fiscal year imme- +diately preceding the particular fiscal year, and +(b) the amount determined by the formula +D − E +where +D +is the total of all amounts each of which is the +qualified flow-through tax benefits of the owner in +respect of the ownership interest for a fiscal year +preceding the particular fiscal year, and +E +is the total of all amounts each of which is the re- +capture amount of the owner in respect of the +ownership interest for a fiscal year preceding the +particular fiscal year. (montant de récupération) +tax benefit, of an owner in respect of a qualified flow- +through ownership interest +(a) includes, in respect of a tax credit, +(i) a refund received by the owner in respect of the +tax credit, and +(ii) any amount received by the owner in exchange +for the transfer of the tax credit; and +(b) means, in respect of a tax loss attributed to the +owner in respect of the ownership interest, the prod- +uct obtained by multiplying the amount of the tax loss +by the statutory income tax rate applicable to the own- +er in the jurisdiction where it is located. (avantage +fiscal) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 325 +Adjusted covered taxes — additions and reductions +(2) If an owner holds a qualified flow-through ownership +interest in another entity, the adjusted covered taxes of +the owner for a fiscal year are deemed to be the amount +that would, in the absence of section 8, be determined by +the formula +A + B − C +where +A +is the adjusted covered taxes of the owner for the fis- +cal year, as determined without regard to any +amount determined for B or C in respect of the own- +ership interest for the fiscal year; +B +is +(a) if the ownership interest is a proportional +amortization method interest, the amount deter- +mined by the formula +D − E +where +D +is the qualified flow-through tax benefits, if +any, of the owner in respect of the ownership +interest for the fiscal year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 326 +E +is the amount by which the owner’s current +tax expense in respect of covered taxes in its +financial accounts can reasonably be consid- +ered to have been increased (or to not have +been reduced) in respect of those qualified +flow-through tax benefits solely because of the +application of the proportional amortization +method, or another financial accounting +method that provides similar results as to cur- +rent tax expense, in respect of the ownership +interest for the fiscal year, and +(b) in any other case, the lesser of +(i) the qualified flow-through tax benefits, if +any, of the owner in respect of the ownership +interest for the fiscal year, and +(ii) the amount by which the owner’s current +tax expense in respect of covered taxes in its fi- +nancial accounts can reasonably be considered +to have been reduced in the fiscal year because +of those qualified flow-through tax benefits; +and +C +is the amount determined by the formula +F + G +where +F +is +(a) if the ownership interest is a proportional +amortization method interest, the excess ben- +efits of the owner in respect of the ownership +interest for the fiscal year, and +(b) in any other case, the amount by which +the flow-through tax benefits of the owner in +respect of the ownership interest for the fiscal +year exceeds the adjusted investment amount +of the owner in respect of the ownership in- +terest for the fiscal year, except to the extent +that the owner’s current tax expense in re- +spect of covered taxes in its financial accounts +can reasonably be considered to have been re- +duced in the fiscal year because of those flow- +through tax benefits, and +G +is the recapture amount of the owner in respect +of the ownership interest for the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 327 +Proportional amortization method interest — election +(3) A qualified flow-through ownership interest held by +an owner that is a constituent entity of an MNE group +that would not, in the absence of this subsection, be a +proportional amortization method interest is irrevocably +deemed to be a proportional amortization method inter- +est if the filing constituent entity of the MNE group so +elects in the later of +(a) the fiscal year in which the ownership interest is +first acquired by the owner; and +(b) the first fiscal year in which +(i) the owner is subject to a qualified IIR, qualified +UTPR or qualified domestic minimum top-up tax, +and +(ii) the owner is a constituent entity of the MNE +group. +Deemed ownership interests — debt-accounted +investments +(4) For the purposes of this section, an investment, other +than an ownership interest, in a particular tax transpar- +ent entity held by a particular constituent entity of an +MNE group directly, or indirectly through one or more +other tax transparent entities that are not constituent en- +tities of the MNE group, is deemed to be an ownership +interest held by the particular constituent entity in the +particular tax transparent entity if the investment +(a) is treated as an equity interest under the income +tax laws of the jurisdiction in which the particular con- +stituent entity is located; and +(b) would be treated as an equity interest under an au- +thorized financial accounting standard of the jurisdic- +tion in which the particular tax transparent entity op- +erates. +Qualified flow-through ownership interest — anti- +avoidance +(5) An ownership interest in an entity held by an owner +that would, in the absence of this subsection, be a quali- +fied flow-through ownership interest is not a qualified +flow-through ownership interest if +(a) the owner +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 328 +(i) does not have a bona fide economic interest in +the entity, or +(ii) is protected from the loss of its investment in +the entity; or +(b) the tax laws of the jurisdiction in which the entity +operates make receipt of the tax benefit in respect of +any tax credits of the entity by the owner conditional +on the owner or the developer of the project that origi- +nates the tax credits being subject to a qualified IIR, +qualified UTPR or qualified domestic minimum top- +up tax. +DIVISION 4 +Computation of Effective Tax Rate +and Top-up Amount +SUBDIVISION A +Effective Tax Rate +Definition of effective tax rate +29 (1) The effective tax rate, of an MNE group for a ju- +risdiction for a fiscal year, means +(a) if the net GloBE income of the MNE group for the +jurisdiction for the fiscal year is nil, the minimum +rate; and +(b) in any other case, the result (expressed as a per- +centage rounded to four decimal points) of the formu- +la +(A − B) ÷ C +where +A +is the jurisdictional adjusted covered taxes of the +MNE group for the jurisdiction for the fiscal year, +B +is the lesser of +(i) the amount determined for A, and +(ii) the excess negative tax expense of the MNE +group for the jurisdiction for the fiscal year, +and +C +is the net GloBE income of the MNE group for the +jurisdiction for the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 329 +Definition of net GloBE income +(2) The net GloBE income, of an MNE group for a juris- +diction for a fiscal year, means the amount determined +by the formula +A − B +where +A +is the total of all amounts each of which is the GloBE +income for the fiscal year of a standard constituent +entity of the MNE group that is located in the juris- +diction; and +B +is the total of all amounts each of which is the GloBE +loss for the fiscal year of a standard constituent enti- +ty of the MNE group that is located in the jurisdic- +tion. +Definition of jurisdictional adjusted covered taxes +(3) The jurisdictional adjusted covered taxes, of an +MNE group for a jurisdiction for a fiscal year, means the +total of all amounts each of which is the adjusted covered +taxes for the fiscal year of a standard constituent entity of +the MNE group that is located in the jurisdiction. +Definition of excess negative tax expense +(4) The excess negative tax expense, of an MNE group +for a jurisdiction for a particular fiscal year, means the +amount determined by the formula +A + B − C +where +A +is the absolute value of the total of all amounts each +of which is the jurisdictional adjusted covered taxes +of the MNE group for the jurisdiction for a fiscal year +(a) that precedes the particular fiscal year, +(b) in which the amount that would, in the ab- +sence of section 8, be the net GloBE income of the +MNE group for the jurisdiction is nil or greater, +and +(c) in which the jurisdictional adjusted covered +taxes of the MNE group for the jurisdiction are +less than nil; +B +is the total of all amounts each of which is the +amount by which the excess negative tax expense +top-up amount, of a standard constituent entity of +the MNE group that is located in the jurisdiction, for +a fiscal year that precedes the particular fiscal year, is +reduced because of an election under subsection +31(5); and +C +is the total of all amounts each of which is the +amount determined for B in the formula in para- +graph (1)(b) in respect of the MNE group for the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 330 +jurisdiction for a fiscal year, that precedes the partic- +ular fiscal year, in which that paragraph applies. +SUBDIVISION B +Top-up Amount of a Standard +Constituent Entity +Definition of top-up amount +30 (1) The top-up amount, of a particular standard +constituent entity of an MNE group that is located in a +jurisdiction for a fiscal year, means +(a) if the net GloBE income of the MNE group for the +jurisdiction for the fiscal year is greater than nil, the +amount determined by the formula +A × B ÷ C +where +A +is the jurisdictional top-up amount of the MNE +group for the jurisdiction for the fiscal year, +B +is the GloBE income of the particular standard +constituent entity for the fiscal year, and +C +is the total of all amounts each of which is the +GloBE income, of a standard constituent entity of +the MNE group that is located in the jurisdiction, +for the fiscal year; and +(b) if the net GloBE income of the MNE group for the +jurisdiction for the fiscal year is nil, the total of +(i) the allocated adjustment top-up amount of the +particular standard constituent entity for the fiscal +year, and +(ii) where the jurisdictional adjusted covered taxes +of the MNE group for the jurisdiction for the fiscal +year is less than nil, the excess negative tax expense +top-up amount of the particular standard con- +stituent entity for the fiscal year. +Definition of jurisdictional top-up amount +(2) The jurisdictional top-up amount, of an MNE +group for a jurisdiction for a fiscal year, means the +amount determined by the formula +A × B + C − D +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 331 +A +is the top-up percentage of the MNE group for the +jurisdiction for the fiscal year; +B +is the excess profit of the MNE group for the jurisdic- +tion for the fiscal year; +C +is the total of all amounts each of which is an adjust- +ment top-up amount of the MNE group for the juris- +diction for the fiscal year; and +D +is the total amount of tax payable for a fiscal year, in +respect of the standard constituent entities of the +MNE group that are located in the jurisdiction, un- +der a qualified domestic minimum top-up tax of the +jurisdiction. +Definition of top-up percentage +(3) The top-up percentage, of an MNE group for a ju- +risdiction for a fiscal year, means the percentage point +difference determined by the formula +A − B +where +A +is the minimum rate; and +B +is the effective tax rate of the MNE group for the ju- +risdiction for the fiscal year. +Definition of excess profit +(4) The excess profit, of an MNE group for a jurisdic- +tion for a fiscal year, means the amount determined by +the formula +A − B +where +A +is the net GloBE income of the MNE group for the ju- +risdiction for the fiscal year; and +B +is the substance-based income exclusion amount of +the MNE group for the jurisdiction for the fiscal year. +Definition of allocated adjustment top-up amount +(5) The allocated adjustment top-up amount of a par- +ticular standard constituent entity of an MNE group that +is located in a jurisdiction for a particular fiscal year +means the total of all amounts each of which is deter- +mined by the formula +(A − B) × C ÷ D +where +A +is a particular adjustment top-up amount of the +MNE group for the jurisdiction for the particular fis- +cal year; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 332 +B +is the amount determined by the formula +E × A ÷ (F + G) +where +E +is the total amount of tax payable for the particu- +lar fiscal year, in respect of the standard con- +stituent entities of the MNE group that are locat- +ed in the jurisdiction, under a qualified domestic +minimum top-up tax of the jurisdiction, +F +is the total of all adjustment top-up amounts of +the MNE group for the jurisdiction for the par- +ticular fiscal year, and +G +is the jurisdictional excess negative tax expense +top-up amount of the MNE group for the juris- +diction for the particular fiscal year, if the formu- +la in that definition in subsection 31(4) were read +without reference to C; +C +is the GloBE income of the particular standard con- +stituent entity, for the adjustment year to which the +particular adjustment top-up amount relates, as ad- +justed because of the application of any ETR adjust- +ment provision in the particular fiscal year or any +preceding fiscal year; and +D +is the total of all amounts each of which is the GloBE +income, for the adjustment year, of a standard con- +stituent entity of the MNE group that is located in +the jurisdiction, as adjusted because of the applica- +tion of any ETR adjustment provision in the particu- +lar fiscal year or any preceding fiscal year. +Adjustment top-up amount +31 (1) For the purposes of determining an adjustment +top-up amount of an MNE group for a jurisdiction for a +fiscal year, if an ETR adjustment provision applies in the +fiscal year to adjust, for the purposes of this subsection, +the GloBE income or loss or adjusted covered taxes of +any standard constituent entity of the MNE group that is +located in the jurisdiction, or the jurisdictional adjusted +covered taxes of the MNE group for the jurisdiction, for +an adjustment year, the following rules apply: +(a) the jurisdictional top-up amount of the MNE +group for the jurisdiction for the adjustment year (re- +ferred to in this subsection as the “recalculated juris- +dictional top-up amount”) is calculated taking into ac- +count the adjustment; and +(b) the amount determined by the following formula +is an adjustment top-up amount of the MNE group for +the jurisdiction for the fiscal year: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 333 +(A − B) × C +where +A +is the recalculated jurisdictional top-up amount of +the MNE group for the jurisdiction for the adjust- +ment year, +B +is the jurisdictional top-up amount of the MNE +group for the jurisdiction for the adjustment year, +determined without reference to paragraph (a), +and +C +is +(i) the disposition recapture ratio, if the adjust- +ment is an adjustment to adjusted covered tax- +es under subsection 37(5), and +(ii) 1, in any other case. +Definition of excess negative tax expense top-up +amount +(2) Subject to subsection (5), the excess negative tax +expense top-up amount of a particular negative tax ex- +pense constituent entity of an MNE group that is located +in a jurisdiction for a fiscal year means the amount deter- +mined by the formula +A × B ÷ C +where +A +is the jurisdictional excess negative tax expense top- +up amount of the MNE group for the jurisdiction for +the fiscal year; +B +is the amount determined by the formula +D × E − F +where +D +is the GloBE income or loss of the particular neg- +ative tax expense constituent entity for the fiscal +year, +E +is the minimum rate, and +F +is the adjusted covered taxes of the particular +negative tax expense constituent entity for the +fiscal year; and +C +is the total of all amounts each of which is the +amount determined for B for a negative tax expense +constituent entity of the MNE group for the jurisdic- +tion for the fiscal year. +Definition of negative tax expense constituent entity +(3) A negative tax expense constituent entity, in re- +spect of an MNE group for a fiscal year, means a stan- +dard constituent entity of the MNE group whose adjusted +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 334 +covered taxes for the fiscal year are less than each of the +following amounts: +(a) nil; and +(b) the amount that would, in the absence of section 8, +be determined by the formula +A × B +where +A +is the GloBE income or loss of the entity for the +fiscal year, and +B +is the minimum rate. +Definition of jurisdictional excess negative tax +expense top-up amount +(4) The jurisdictional excess negative tax expense +top-up amount, of an MNE group for a jurisdiction for a +fiscal year in which its net GloBE income for the jurisdic- +tion is nil and its jurisdictional adjusted covered taxes for +the jurisdiction is less than nil, means the amount deter- +mined by the formula +A − B − C +where +A +is the amount that would, in the absence of section 8, +be determined by the formula +D × E +where +D +is the total of all amounts each of which is the +GloBE income or loss for the fiscal year of a stan- +dard constituent entity of the MNE group that is +located in the jurisdiction, and +E +is the minimum rate; +B +is the jurisdictional adjusted covered taxes of the +MNE group for the jurisdiction for the fiscal year; +and +C +is the amount determined by the formula +F × (A − B) ÷ (A − B + G) +where +F +is the total amount of tax payable for the fiscal +year, in respect of the standard constituent enti- +ties of the MNE group that are located in the ju- +risdiction, under a qualified domestic minimum +top-up tax of the jurisdiction, and +G +is the total of all adjustment top-up amounts of +the MNE group for the jurisdiction for the fiscal +year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 335 +Election — excess negative tax expense carry-forward +(5) If the filing constituent entity of an MNE group elects +for a jurisdiction for a fiscal year, the excess negative tax +expense top-up amount of a standard constituent entity +of the MNE group that is located in the jurisdiction for +the fiscal year is deemed to be the greater of +(a) nil; and +(b) the portion of the excess negative tax expense top- +up amount, determined without reference to this sub- +section, that can reasonably be considered to relate to +a tax loss that was carried back from the fiscal year to +another fiscal year of the MNE group ending before +the fiscal year and deducted under the income tax laws +of the jurisdiction in the other fiscal year. +SUBDIVISION C +Substance-based Income Exclusion +Definition of substance-based income exclusion +amount +32 (1) Subject to subsection (16), the substance-based +income exclusion amount of an MNE group for a juris- +diction for a fiscal year means the lesser of +(a) the total of all amounts each of which is deter- +mined by the formula +A + B +where +A +is, subject to subsection 49(1), 5% of the eligible +payroll costs of a standard constituent entity of +the MNE group that is located in the jurisdiction +for the fiscal year, and +B +is, subject to subsection 49(2), 5% of the eligible +tangible asset amount of the standard constituent +entity for the fiscal year, and +(b) the portion of the amount described in paragraph +(a) that the filing constituent entity of the MNE group +specifies as the substance-based income exclusion +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 336 +amount of the MNE group for the jurisdiction in the +GIR in respect of the MNE group for the fiscal year. +Definition of eligible payroll costs +(2) Subject to subsections (5) to (7) and subparagraph +38(1)(d)(i), the eligible payroll costs of a particular +standard constituent entity of an MNE group for a fiscal +year, means all payroll costs (other than excluded costs of +the particular standard constituent entity) in respect of +eligible employees of any standard constituent entity of +the MNE group, incurred +(a) if the particular standard constituent entity is a +permanent establishment, by the main entity in re- +spect of the permanent establishment and reflected in +the separate financial accounts for the fiscal year of +the permanent establishment, as adjusted in accor- +dance with clause 17(1)(b)(ii)(B) or subsection 17(2); +and +(b) in any other case, by the particular standard con- +stituent entity and reflected in the particular standard +constituent entity’s financial accounts for the fiscal +year. +Definition of excluded costs +(3) Excluded costs, of a particular standard constituent +entity of an MNE group, means any costs if +(a) it is not the case that +(i) the costs are payable primarily in respect of +work done in the course of the ordinary operating +activities of any standard constituent entity of the +MNE group, and +(ii) that work is done in the jurisdiction in which +the particular standard constituent entity is locat- +ed; +(b) the costs are capitalized and included in the carry- +ing value of an asset used to calculate the eligible tan- +gible asset amount of any constituent entity of the +MNE group, as determined without reference to sub- +section (11); +(c) where the particular standard constituent entity is +the main entity in respect of a permanent establish- +ment, the costs are reflected in the separate financial +accounts of the permanent establishment as adjusted +in accordance with clause 17(1)(b)(ii)(B) or subsection +17(2); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 337 +(d) the costs are core international shipping costs, or +ancillary international shipping costs that can reason- +ably be considered to be attributable to qualified ancil- +lary international shipping income, of any constituent +entity of the MNE group; or +(e) where the particular standard constituent entity is +a permanent establishment, the costs can reasonably +be considered to be attributable to income that is ex- +cluded from the GloBE income or loss of the particular +standard constituent entity under paragraph 17(6)(a) +or subsection 20(4). +Interjurisdictional employee deeming rule +(4) For the purposes of subparagraph (3)(a)(ii), if an eli- +gible employee of a particular standard constituent entity +of an MNE group spends more than 50% of the time that +the eligible employee is doing work (referred to in this +subsection as the “ordinary course work”) in the course +of the ordinary operating activities of the standard con- +stituent entities of the MNE group in a fiscal year, in the +jurisdiction in which the particular standard constituent +entity is located, all the ordinary course work is deemed +to be done in the jurisdiction for the fiscal year. +Eligible payroll costs — flow-through entity allocation +(5) If a particular amount would, in the absence of this +subsection, be included in the eligible payroll costs of a +constituent entity that is a flow-through entity for a fiscal +year, the following rules apply: +(a) if the constituent entity is an ultimate parent enti- +ty, the portion of the particular amount that is deter- +mined by the following formula is excluded from the +eligible payroll costs of the constituent entity for the +fiscal year: +A × B ÷ C +where +A +is the particular amount, +B +is the amount of any reduction to the GloBE in- +come of the constituent entity for the fiscal year +under subsection 20(1), and +C +is the GloBE income of the constituent entity for +the fiscal year before the reduction referred to in +the description of B; and +(b) in any other case, +(i) the eligible payroll costs of the constituent entity +for the fiscal year are deemed to be nil, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 338 +(ii) if all or any portion of the net income or loss of +the constituent entity is allocated to one or more of +its constituent entity-owners (each referred to in +this subparagraph as a “relevant owner”) under +paragraphs 17(6)(b) and (c) for the fiscal year, +(A) the particular amount is allocated to each +relevant owner in the same proportion as the fi- +nancial accounting income is allocated to that +relevant owner, and +(B) if a relevant owner is located in the same ju- +risdiction as the constituent entity, any portion +of the particular amount that is allocated to the +relevant owner under clause (A) is included in +the eligible payroll costs of the relevant owner +for the fiscal year. +Eligible payroll costs — deductible dividend regime +(6) If a particular amount would, in the absence of this +subsection, be included in the eligible payroll costs, for a +fiscal year, of a constituent entity that is subject to a de- +ductible dividend regime, the portion of the particular +amount determined by the following formula is excluded +from the eligible payroll costs of the constituent entity for +the fiscal year: +A × B ÷ C +where +A +is the particular amount; +B +is the total amount of any reductions to the GloBE +income of the constituent entity for the fiscal year +under subsections 21(1) to (3); and +C +is the GloBE income of the constituent entity for the +fiscal year before the reductions referred to in the de- +scription of B. +Eligible payroll costs — taxable distribution method +(7) If a particular amount would, in the absence of this +subsection, be included in the eligible payroll costs, for a +fiscal year, of a constituent entity an ownership interest +in which is subject to an election under subsection 42(2), +the portion of the particular amount determined by the +following formula is excluded from the eligible payroll +costs of the constituent entity for the fiscal year: +A × B ÷ C +where +A +is the particular amount; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 339 +B +is the portion of the GloBE income of the constituent +entity for the fiscal year that is attributable to owner- +ship interests of the constituent entity in respect of +which an election under subsection 42(2) applies for +the fiscal year; and +C +is the GloBE income of the constituent entity for the +fiscal year. +Definition of eligible employee +(8) An eligible employee, of a standard constituent en- +tity of an MNE group, means an individual who is +(a) regarded as an employee (or, if a distinction is +made, a part-time employee) of the standard con- +stituent entity under the laws of the jurisdiction in +which it is located; or +(b) an independent contractor who acts under the di- +rection and control of one or more standard con- +stituent entities of the MNE group. +Definition of eligible tangible asset amount +(9) Subject to subsections (10) to (13) and subparagraph +38(1)(d)(ii), the eligible tangible asset amount of a +standard constituent entity for a fiscal year means the +amount determined by the formula +(A + B) ÷ 2 +where +A +is the total of all amounts each of which is the carry- +ing value of an eligible tangible asset of the standard +constituent entity at the start of the fiscal year; and +B +is the total of all amounts each of which is the carry- +ing value of an eligible tangible asset of the standard +constituent entity at the end of the fiscal year. +Eligible tangible asset amount — main entity +limitation +(10) The eligible tangible asset amount for a fiscal year +of a standard constituent entity that is a main entity in +respect of a permanent establishment is not to include +any amount in respect of the carrying value of an eligible +tangible asset held by the standard constituent entity to +the extent that the eligible tangible asset is reflected in +the separate financial accounts of the permanent estab- +lishment as adjusted in accordance with clause +17(1)(b)(ii)(B) or subsection 17(2). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 340 +Eligible tangible asset amount — flow-through entity +allocation +(11) If an amount would, in the absence of this subsec- +tion, be included in the eligible tangible asset amount, for +a fiscal year, of a constituent entity that is a flow-through +entity, the rules in subsection (5) apply in respect of the +amount, except that any reference in that subsection to +“eligible payroll costs” is to be read as a reference to “eli- +gible tangible asset amount”. +Eligible tangible asset amount — deductible dividend +regime +(12) If an amount would, in the absence of this subsec- +tion, be included in the eligible tangible asset amount, for +a fiscal year, of a constituent entity that is subject to a de- +ductible dividend regime, subsection (6) applies in re- +spect of the amount, except that any reference in that +subsection to “eligible payroll costs” is to be read as a ref- +erence to “eligible tangible asset amount”. +Eligible tangible asset amount — taxable distribution +method +(13) If an amount would, in the absence of this subsec- +tion, be included in the eligible tangible asset amount, for +a fiscal year, of a constituent entity an ownership interest +in which is subject to an election under subsection 42(2), +subsection (7) applies in respect of the amount, except +that any reference in that subsection to “eligible payroll +costs” is to be read as a reference to “eligible tangible as- +set amount”. +Definition of eligible tangible asset +(14) An eligible tangible asset of a constituent entity at +a particular time means an asset that is +(a) held at the particular time by +(i) if the constituent entity is a permanent estab- +lishment, the main entity in respect of the perma- +nent establishment, and +(ii) in any other case, the constituent entity; +(b) if the constituent entity is a permanent establish- +ment, reflected in the separate financial accounts of +the permanent establishment as adjusted in accor- +dance with clause 17(1)(b)(ii)(B) or subsection 17(2) +for the fiscal year that includes the particular time; +(c) any of the following: +(i) property, plant or equipment, +(ii) natural resources, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 341 +(iii) if the constituent entity is the lessee, a right-of- +use asset in respect of the lease of a tangible asset, +(iv) if the constituent entity is the lessor, property, +all or any portion of which is leased out to a person +under an operating lease, or +(v) a licence from, or similar arrangement with, a +government if +(A) the licence or arrangement is for the use of +immovable property or exploitation of natural +resources, and +(B) the use of the property or exploitation of the +resources entails significant investment in tangi- +ble assets; and +(d) none of the following: +(i) property that is held for sale, lease or invest- +ment, or, if the constituent entity is the lessee, that +is leased out to a person under a finance lease, +(ii) a tangible asset used in the generation of core +international shipping income in the fiscal year that +includes the particular time, +(iii) if the constituent entity is a permanent estab- +lishment, an asset to the extent it can reasonably be +considered to be used in the generation of income +that is excluded from the GloBE income or loss of +the constituent entity under paragraph 17(6)(a) or +subsection 20(4), or +(iv) a right-of-use asset in respect of the lease of a +tangible asset that is regularly leased several times +to different lessees during the fiscal year, if the av- +erage lease period, including any renewals and ex- +tensions, with respect to lessees of the asset is 30 +days or less (referred to in this subsection and sub- +section (15) as a “short-term rental asset”). +Eligible tangible asset — carrying value +(15) For the purposes of subsection (9), the carrying val- +ue of an eligible tangible asset of a constituent entity of +an MNE group at a particular time is the carrying value +of the eligible tangible asset recorded, or calculated as it +would have been if it were recorded, at the particular +time for the purposes of preparing the consolidated fi- +nancial statements of the ultimate parent entity of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 342 +MNE group, as reduced (to the extent it has not already +been so reduced) by the amount +(a) of any positive difference between the carrying val- +ue so determined and the carrying value of the same +eligible tangible asset at the time it was most recently +acquired by the constituent entity, to the extent such +difference is solely attributable to one or more revalu- +ations of the asset; +(b) of any accumulated depreciation, amortization, +depletion or impairment loss in respect of the asset; +(c) of the reversal of any impairment loss to the extent +that the reversal exceeds the impairment loss; +(d) recorded by another constituent entity of the MNE +group in its financial accounts as a right-of-use asset +in respect of the eligible tangible asset (other than a +short-term rental asset); +(e) of undiscounted value of any payments remaining +due, in respect of the eligible tangible asset (other +than a short-term rental asset), from a lessee of the el- +igible tangible asset that is not a constituent entity of +the MNE group; +(f) if the eligible tangible asset is used in the genera- +tion of qualified ancillary international shipping in- +come of the constituent entity for the fiscal year that +includes the particular time, determined by the formu- +la +A × B ÷ C +where +A +is the carrying value of the eligible tangible asset, +determined without reference to this paragraph +and paragraph (g), +B +is the qualified ancillary international shipping in- +come of the constituent entity for the fiscal year, +and +C +is the ancillary international shipping income of +the constituent entity for the fiscal year; and +(g) determined, for the fiscal year that includes the +particular time, by the formula +D × E ÷ F +where +D +is the carrying value of the eligible tangible asset, +determined without reference to this paragraph, +E +is +(i) nil, if the eligible tangible asset — or the un- +derlying leased tangible asset, where the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 343 +condition in subparagraph (14)(c)(iii) is satis- +fied, or the underlying immovable property or +natural resources, where the condition in sub- +paragraph (14)(c)(v) is satisfied — is located in +the jurisdiction in which the constituent entity +is located for more than 50% of the days in the +fiscal year (referred to in this paragraph as the +“qualifying days”) that paragraphs (14)(a) and, +if the constituent entity is a permanent estab- +lishment, (14)(b) are satisfied in respect of the +eligible tangible asset, and +(ii) the number of qualifying days in which the +eligible tangible asset is not located in the juris- +diction in which the constituent entity is locat- +ed, in any other case, and +F +is the number of qualifying days. +Election not to apply exclusion for a jurisdiction +(16) The substance-based income exclusion amount of +an MNE group for a jurisdiction for a fiscal year is +deemed to be nil if the filing constituent entity of the +MNE group elects under this subsection not to apply the +substance-based income exclusion for the jurisdiction for +the fiscal year. +SUBDIVISION D +De Minimis Jurisdiction Exclusion +De minimis jurisdiction exclusion +33 (1) Despite sections 30 and 34, the top-up amount for +a particular fiscal year of each constituent entity (referred +to in this section as an “eligible constituent entity”) of an +MNE group that is located in a jurisdiction (other than a +stateless constituent entity, investment entity or insur- +ance investment entity) is deemed to be the amount that +would be the top-up amount of the eligible constituent +entity if the top-up percentage that is relevant in calculat- +ing that top-up amount were nil, if +(a) the filing constituent entity of the MNE group +elects in respect of the jurisdiction for the particular +fiscal year; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 344 +(b) the amount determined by the following formula +is less than €10 million: +(A + B + C) ÷ D +where +A +is the jurisdictional GloBE revenue of the MNE +group for the jurisdiction for the particular fiscal +year, +B +is the jurisdictional GloBE revenue of the MNE +group for the jurisdiction for the fiscal year (re- +ferred to in this subsection as the “first preceding +year”) immediately preceding the particular fiscal +year, +C +is the jurisdictional GloBE revenue of the MNE +group for the jurisdiction for the fiscal year (re- +ferred to in this subsection as the “second preced- +ing year”) immediately preceding the first preced- +ing year, and +D +is +(i) 3, if the jurisdictional GloBE revenue of the +MNE group for the jurisdiction is greater than +nil — or at least one eligible constituent entity +of the MNE group that is located in the juris- +diction has a GloBE loss — for both the first +preceding year and the second preceding year, +(ii) 2, if the jurisdictional GloBE revenue of the +MNE group for the jurisdiction is greater than +nil — or at least one eligible constituent entity +of the MNE group that is located in the juris- +diction has a GloBE loss — for only one of the +first preceding year and the second preceding +year, and +(iii) 1, in any other case; and +(c) the amount determined by the following formula is +less than €1 million: +(E + F + G) ÷ D +where +E +is the jurisdictional GloBE income or loss of the +MNE group for the jurisdiction for the particular +fiscal year, +F +is the jurisdictional GloBE income or loss of the +MNE group for the jurisdiction for the first pre- +ceding year, and +G +is the jurisdictional GloBE income or loss of the +MNE group for the jurisdiction for the second pre- +ceding year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 345 +Definition of jurisdictional GloBE revenue +(2) The jurisdictional GloBE revenue, of an MNE group +for a jurisdiction for a fiscal year, means the total of all +amounts determined by the formula +A × B ÷ 365 +where +A +is the financial accounting revenue of an eligible con- +stituent entity of the MNE group that is located in +the jurisdiction for the fiscal year, subject to any ad- +justments made in determining the GloBE income or +loss of the eligible constituent entity for the fiscal +year under Division 2, subsection 25(6) and para- +graphs 27(1)(b) and 37(4)(b) and (5)(b), other than +any adjustment +(a) in respect of expenses, or +(b) that is a decrease to the eligible constituent +entity’s GloBE income or loss for the fiscal year re- +sulting from the application of an ETR adjustment +provision in a subsequent fiscal year; and +B +is the number of days in the fiscal year. +Definition of financial accounting revenue +(3) The financial accounting revenue, of an eligible +constituent entity of an MNE group for a fiscal year, +means the revenue amount for the fiscal year determined +for the entity in the manner set out, and in accordance +with the principles reflected, in the definition financial +accounting income in subsection 17(1), with such modi- +fications as the context requires. +Definition of jurisdictional GloBE income or loss +(4) The jurisdictional GloBE income or loss, of an +MNE group for a jurisdiction for a fiscal year, means the +amount that would, in the absence of section 8, be deter- +mined by the formula +A × B ÷ 365 +where +A +is the total of all amounts each of which is the GloBE +income or loss for the fiscal year of an eligible con- +stituent entity of the MNE group that is located in +the jurisdiction determined without taking into ac- +count any adjustment that is a decrease to the eligi- +ble constituent entity’s GloBE income or loss for the +fiscal year resulting from the application of an ETR +adjustment provision in a subsequent fiscal year; and +B +is the number of days in the fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 346 +SUBDIVISION E +Top-up Amount of a Minority- +Owned Constituent Entity +Deeming rule — minority-owned subgroup +34 (1) For the purposes of sections 29 to 31 and subsec- +tions 32(1), (2), (4), (8) to (10) and (16), each minority- +owned constituent entity that would, in the absence of +this section, be a constituent entity of an MNE group is +deemed not to be a constituent entity of the MNE group. +Minority-owned constituent entity — top-up amount +(2) The top-up amount of a minority-owned constituent +entity (other than an investment entity or an insurance +investment entity) of a minority-owned subgroup that is +located in a jurisdiction for a fiscal year is the amount +that would be determined under subsection 30(1) if the +references in sections 29 to 31 and subsections 32(1) to +(4), (8) to (10) and (16) to “MNE group” and “standard +constituent entity” were read as references to “minority- +owned subgroup” and “minority-owned constituent enti- +ty (other than an investment entity or an insurance in- +vestment entity)”, respectively. +Interpretation rule +(3) For the purposes of determining the top-up amount +of a minority-owned constituent entity under subsection +(2), subsection 21(3) and sections 37 to 39, 41 and 42 ap- +ply with such modifications, if any, as the context re- +quires. +Allocation of minority-owned constituent entity top- +up amount +(4) For the purposes of Division 1, the GloBE income of a +minority-owned constituent entity of a minority-owned +subgroup that is located in a jurisdiction for a fiscal year, +is +(a) if the net GloBE income of the minority-owned +subgroup for the jurisdiction for the fiscal year, as +computed in determining the top-up amount of the +minority-owned constituent entity under subsection +(2), is nil, the GloBE income that would be determined +under subsection 15(5) if the net GloBE income, and +the allocated adjustment top-up amount and excess +negative tax expense top-up amount of the minority- +owned constituent entity, were the amounts computed +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 347 +in determining the top-up amount of the minority- +owned constituent entity under subsection (2); and +(b) in any other case, the GloBE income computed in +determining the minority-owned constituent entity’s +top-up amount under subsection (2). +SUBDIVISION F +Top-up Amount of a Joint Venture +Entity +Joint venture top-up amount +35 (1) The top-up amount of a joint venture entity of a +joint venture group, in respect of a particular MNE +group, for a fiscal year is the amount that would be deter- +mined under subsection 30(1), 34(2) or 36(2), if +(a) all references in Divisions 2 and 3, Subdivisions A +to E, G and H of this Division, Divisions 5 to 7 and +Subdivision B of Division 8 to +(i) “MNE group” and “ultimate parent entity” were +read as references to “joint venture group” and +“joint venture”, respectively, and +(ii) “standard constituent entity” and “constituent +entity” were read as references to “joint venture en- +tity”; +(b) for greater certainty, the GloBE income or loss and +adjusted covered taxes, as well as all the amounts that +are to be computed under Subdivisions A to E, G and +H of this Division and Divisions 5 to 7 in determining +the top-up amount of the joint venture entity, were de- +termined +(i) applying the rules in paragraph (a), and +(ii) based on the assumption that the joint venture +group was a separate MNE group of which the joint +venture was the ultimate parent entity and the joint +venture entities were the only constituent entities; +(c) any amount of covered taxes that would be allocat- +ed from a constituent entity of the particular MNE +group to the joint venture entity under any of subsec- +tions 24(4) to (6), if those subsections were applied +without regard to paragraphs (a) and (b) of this sub- +section and the joint venture entity were a constituent +entity of the particular MNE group, were allocated to +the joint venture entity; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 348 +(d) for the purposes of this subsection, any other +modifications were made to Part 1 and Divisions 2 and +3, this Division, Divisions 5 to 7, Subdivision B of Divi- +sion 8 and Subdivision A of Division 9 of this Part as +the context requires. +Allocation of joint venture top-up amount +(2) For the purposes of Division 1 of this Part and Divi- +sion 2 of Part 5, +(a) any joint venture entity in respect of a qualifying +MNE group is deemed to be a constituent entity but +not a relevant parent entity of the qualifying MNE +group; and +(b) the GloBE income of a joint venture entity of a +joint venture group that is located in a jurisdiction for +a fiscal year, is +(i) if the net GloBE income of the joint venture +group for the jurisdiction for the fiscal year, as com- +puted in determining the top-up amount of the +joint venture entity under subsection (1), is nil, the +GloBE income that would be determined under +subsection 15(5) if the net GloBE income, and the +allocated adjustment top-up amount and excess +negative tax expense top-up amount of the joint +venture entity, were the amounts computed in de- +termining the top-up amount of the joint venture +entity under subsection (1), and +(ii) in any other case, the GloBE income computed +in determining the joint venture entity’s top-up +amount under subsection (1). +Permanent establishment — deemed joint venture +subsidiary +(3) For the purposes of this section, if the main entity in +respect of a permanent establishment is a joint venture, +or a joint venture subsidiary of the joint venture, the per- +manent establishment is deemed to be a joint venture +subsidiary of the joint venture separate and distinct from +the main entity and any other permanent establishment +of the main entity that is also deemed to be a joint ven- +ture subsidiary under this subsection. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 349 +SUBDIVISION G +Top-up Amount of an Investment +Entity +Definitions +36 (1) The following definitions apply in this section. +investment entity adjusted covered taxes amount +means the amount that would, in the absence of section +8, be determined in respect of an investment subgroup +entity for a fiscal year by the formula +A − (B × A) +where +A +is the amount of adjusted covered taxes of the invest- +ment subgroup entity for the fiscal year; and +B +is the minority investor percentage of the investment +subgroup entity for the fiscal year. (montant des +impôts concernés ajustés de l’entité d’investisse- +ment) +investment entity GloBE income amount means the +amount that would, in the absence of section 8, be deter- +mined in respect of an investment subgroup entity for a +fiscal year by the formula +A − (B × A) +where +A +is the GloBE income or loss of the investment sub- +group entity for the fiscal year; and +B +is the minority investor percentage of the investment +subgroup entity for the fiscal year. (montant du re- +venu GloBE de l’entité d’investissement) +investment subgroup, in respect of an MNE group, +means all investment subgroup entities of the MNE +group. (sous-groupe d’investissement) +investment subgroup entity, of an MNE group, means +a constituent entity of the MNE group that is an invest- +ment entity or an insurance investment entity. (entité +de sous-groupe d’investissement) +minority investor percentage, of an investment sub- +group entity for a fiscal year, means the percentage of the +GloBE income or loss of the investment subgroup entity +for the fiscal year that is attributable (based on the rele- +vant assumptions) to any ownership interest in the in- +vestment subgroup entity, other than any ownership in- +terest held, directly or indirectly, by the ultimate parent +entity of the MNE group of which the investment sub- +group entity is a constituent entity. (pourcentage de +l’investisseur minoritaire) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 350 +minority-owned investment entity, of a minority- +owned subgroup of an MNE group, means a constituent +entity of the MNE group that is +(a) an investment entity or an insurance investment +entity; and +(b) included in the minority-owned subgroup. (entité +d’investissement à détention minoritaire) +minority-owned investment subgroup, in respect of a +minority-owned subgroup, means all minority-owned in- +vestment entities of the minority-owned subgroup. +(sous-groupe d’investissement à détention minori- +taire) +relevant assumptions, in respect of an attribution of +GloBE income or loss for a fiscal year to an ownership in- +terest in an investment subgroup entity, means the as- +sumptions that +(a) the principles of the authorized financial account- +ing standard applicable in the preparation of the con- +solidated financial statements for the fiscal year of the +ultimate parent entity of the MNE group that includes +the investment subgroup entity are used for the pur- +poses of the attribution; +(b) the net income of the investment subgroup entity +is equal to its GloBE income or loss; and +(c) no amount of the GloBE income or loss of the in- +vestment subgroup entity is attributable to transac- +tions with other group entities of the MNE group. +(hypothèses pertinentes) +Investment subgroup entity — top-up amount +(2) Subject to subparagraphs 42(2)(d)(ii) and (e)(ii), the +top-up amount of an investment subgroup entity of an +investment subgroup in respect of an MNE group for a +fiscal year is the amount determined under subsection +30(1) applying the following rules: +(a) any references in sections 29 to 32 and 34 to +(i) “MNE group”, except the reference to that term +in the expression “ultimate parent entity of the +MNE group” in subsection 32(15) which is to be +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 351 +read as a reference to “ultimate parent entity of the +MNE group in which the investment subgroup is +included”, are to be read as references to “invest- +ment subgroup”, +(ii) “standard constituent entity” or “constituent +entity” are to be read as references to “investment +subgroup entity”, +(iii) “GloBE income or loss”, except the references +to that term in subsection 31(1), paragraph 32(3)(e) +and subparagraph 32(14)(d)(iii), are to be read as +references to “investment entity GloBE income +amount”, +(iv) “GloBE income”, except the references to that +term in paragraph 32(5)(a) and subsection 32(6), +are to be read as references to “positive investment +entity GloBE income amount”, +(v) “GloBE loss” are to be read as references to +“negative +investment +entity +GloBE +income +amount”, +(vi) “adjusted covered taxes”, except references to +that term in subsection 31(1), are to be read as ref- +erences to “investment entity adjusted covered tax- +es amount”, +(vii) “minority-owned subgroup” are to be read as +references to “minority-owned investment sub- +group”, and +(viii) “minority-owned constituent entity (other +than an investment entity or an insurance invest- +ment entity)” are to be read as references to “mi- +nority-owned investment entity”; +(b) for greater certainty, all other amounts that are to +be determined under sections 29 to 32 and 34 in deter- +mining the top-up amount of an investment subgroup +entity of an investment subgroup are also to be deter- +mined applying the rules in paragraph (a); +(c) the amounts that would, in the absence of this +paragraph, be determined for A and B in the formula +in subsection 32(1) in respect of the investment sub- +group entity are to be multiplied by the ratio deter- +mined by the formula +A ÷ B +where +A +is the investment entity GloBE income amount of +the investment subgroup entity for the fiscal year, +and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 352 +B +is the GloBE income or loss of the investment sub- +group entity for the fiscal year; +(d) despite paragraph (a), all references to “fiscal +year” in sections 29 to 32 and 34 are to the fiscal year +of the MNE group; and +(e) any other modifications are made to sections 29 to +32 and 34 as the context requires. +Interpretation rule +(3) For the purposes of determining the top-up amount +of an investment subgroup entity under subsection (2), +subsection 21(3) and sections 37 to 39, 41 and 42 apply +with such modifications, if any, as the context requires. +Allocation of investment subgroup entity top-up +amount +(4) For the purposes of Division 1, the GloBE income of +an investment subgroup entity of an investment sub- +group that is located in a jurisdiction for a fiscal year, is +(a) if the net GloBE income of the investment sub- +group for the jurisdiction for the fiscal year, as com- +puted in determining the top-up amount of the invest- +ment subgroup entity under subsection (2), is nil, the +GloBE income that would be determined under sub- +section 15(5) if the net GloBE income, and the allocat- +ed adjustment top-up amount and excess negative tax +expense top-up amount of the investment subgroup +entity, were the amounts computed in determining the +top-up amount of the investment subgroup entity un- +der subsection (2); and +(b) in any other case, the GloBE income computed in +determining the investment subgroup entity’s top-up +amount under subsection (2). +SUBDIVISION H +Eligible Distribution Tax Systems +Deemed distribution tax — rules +37 (1) If the filing constituent entity of an MNE group +elects, in respect of a jurisdiction that has an eligible dis- +tribution tax system, for a fiscal year (referred to in this +subsection as the “election year”), +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 353 +(a) the jurisdictional adjusted covered taxes of the +MNE group for the jurisdiction for the election year is +deemed to be equal to the jurisdictional adjusted cov- +ered taxes determined without reference to this para- +graph, plus an amount equal to the deemed distribu- +tion tax of the MNE group for the jurisdiction for the +election year; +(b) a deemed distribution tax recapture account of the +MNE group must be established by the MNE group in +respect of the jurisdiction for the election year, and +(i) the account must be maintained and recorded +by the MNE group, and +(ii) a record of the account must be made available +at the request of the Minister for examination or in- +spection by any person authorized by the Minister +for that purpose; +(c) subject to subsections (4) and (5), the outstanding +balance of the deemed distribution tax recapture ac- +count is determined as follows: +(i) at the end of the election year, the balance is in- +creased by the amount of the deemed distribution +tax of the MNE group for the jurisdiction for the +election year, and +(ii) at the end of each fiscal year (referred to in this +paragraph as a “subsequent year”) following the +election year, the outstanding balances of the +deemed distribution tax recapture accounts in re- +spect of the jurisdiction established for fiscal years +preceding the subsequent year are reduced, but not +below zero, in chronological order +(A) first by the taxes recorded by any standard +constituent entities of the MNE group that are +located in the jurisdiction during the subsequent +year in relation to an actual or deemed distribu- +tion of profits, +(B) then by the amount of any net GloBE loss of +the MNE group for the jurisdiction for the subse- +quent year multiplied by the minimum rate, and +(C) then by the recapture account loss carry-for- +ward of the MNE group for the jurisdiction for +the subsequent year; and +(d) any amount of tax recorded by a standard con- +stituent entity of an MNE group in relation to an actu- +al or deemed distribution of profits is not to be includ- +ed in the adjusted covered taxes of that entity for any +fiscal year to the extent that the amount is applied as a +reduction under clause (c)(ii)(A) in determining the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 354 +outstanding balance of any deemed distribution tax +recapture account of the MNE group. +Definition of deemed distribution tax +(2) The deemed distribution tax, of an MNE group for +a jurisdiction for a fiscal year, means the lesser of +(a) the amount determined by the formula +A × B − C × B +where +A +is the minimum rate, +B +is the net GloBE income of the MNE group for the +jurisdiction for the fiscal year, and +C +is the rate that would be the effective tax rate of +the MNE group for the jurisdiction for the fiscal +year if +(i) it were determined without reference to this +section, and +(ii) paragraph 29(1)(b) were read without refer- +ence to subparagraph (i) in the description of B +in the formula in that paragraph and applied +without reference to section 8, and +(b) the amount of tax that would be payable in respect +of the standard constituent entities of the MNE group +under the eligible distribution tax system of the juris- +diction for the fiscal year, if all the standard con- +stituent entities of the MNE group that are located in +the jurisdiction had distributed all of their income that +was subject to the eligible distribution tax system dur- +ing the fiscal year. +Definition of recapture account loss carry-forward +(3) The recapture account loss carry-forward, of an +MNE group for a jurisdiction for a particular fiscal year, +means the amount determined by the formula +A − B +where +A +is the total of all amounts each of which is deter- +mined by the formula +C − D +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 355 +C +is +the +amount +determined +under +clause +(1)(c)(ii)(B) for the jurisdiction for any fiscal +year preceding the particular fiscal year, and +D +is the total of all amounts each of which is the +portion of the amount determined for C that was +applied at the end of the preceding fiscal year re- +ferred to in the description of C as a reduction +under clause (1)(c)(ii)(B) in determining the bal- +ance of a deemed distribution tax recapture ac- +count of the MNE group for the jurisdiction; and +B +is the total of all amounts each of which is the por- +tion of a recapture account loss carry-forward of the +MNE group for the jurisdiction for a fiscal year pre- +ceding the particular fiscal year that was applied as a +reduction under clause (1)(c)(ii)(C) in determining +the balance of a deemed distribution tax recapture +account of the MNE group for the jurisdiction. +ETR adjustment provision — four-year rule +(4) If the outstanding balance of a deemed distribution +tax recapture account of an MNE group in respect of a ju- +risdiction for a particular fiscal year is greater than nil at +the end of the fourth fiscal year (referred to in this sub- +section as the “recapture year”) immediately following +the particular fiscal year +(a) this subsection applies in the recapture year; +(b) for the purposes of applying subsection 31(1), the +jurisdictional adjusted covered taxes of the MNE +group for the jurisdiction for the particular fiscal year +(being the adjustment year) is deemed to be equal to +the jurisdictional adjusted covered taxes, determined +without reference to this subsection and subsection +31(1), minus an amount equal to the outstanding bal- +ance of the deemed distribution tax recapture account +at the end of the recapture year; and +(c) for the purposes of applying subparagraph +(1)(c)(ii), at the end of any fiscal year following the re- +capture year, the outstanding balance of the deemed +distribution tax recapture account is deemed to be nil. +ETR adjustment provision — departing constituent +entity +(5) In the fiscal year (referred to in this subsection as the +“departure year”) in which a departing constituent entity +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 356 +of an MNE group that is located in a jurisdiction leaves +the MNE group or transfers substantially all of its assets +to a recipient that is not, at the time of the transfer, a +standard constituent entity of the MNE group that is lo- +cated in the jurisdiction +(a) this subsection applies; +(b) for the purposes of applying subsection 31(1), the +jurisdictional adjusted covered taxes of the MNE +group for the jurisdiction for a fiscal year preceding +the departure year (referred to in this subsection as a +“pre-departure year”) for which the outstanding bal- +ance of the deemed distribution tax recapture account +at the end of the departure year is greater than nil +(each of those pre-departure years being an adjust- +ment year), is deemed to be equal to the jurisdictional +adjusted covered taxes for that pre-departure year, de- +termined without reference to this subsection and +subsection 31(1), minus an amount (referred to in this +subsection as a “recapture amount”) equal to the out- +standing balance of the deemed distribution tax recap- +ture account for that pre-departure year at the end of +the departure year; and +(c) for the purposes of applying this Act at any time +after the departure year, each of the outstanding bal- +ance of the deemed distribution tax recapture account +at the end of the departure year, net GloBE income, +jurisdictional adjusted covered taxes and substance- +based income exclusion amount of the MNE group for +the jurisdiction for a pre-departure year that is an ad- +justment year is deemed to be the amount determined +without reference to this paragraph (referred to in this +paragraph as “the amount otherwise determined”), +minus the product obtained by multiplying the +amount otherwise determined by the disposition re- +capture ratio of the departing constituent entity for +the pre-departure year. +Definition of disposition recapture ratio +(6) The disposition recapture ratio of a departing con- +stituent entity of an MNE group for a jurisdiction for a +fiscal year means the lesser of +(a) 1; and +(b) the amount determined by the formula +A ÷ B +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 357 +A +is the GloBE income of the departing constituent +entity for the fiscal year, and +B +is the net GloBE income of the MNE group for the +jurisdiction for the fiscal year. +DIVISION 5 +Reorganizations and Asset Transfers +Constituent entities joining and leaving MNE group +38 (1) Subject to subsection (2), if an entity (referred to +in this subsection as the “transferred entity”) ceases to be +a constituent entity of an MNE group (referred to in this +subsection as the “MNE group” or the “disposing MNE +group”), or becomes a constituent entity of an MNE +group (referred to in this subsection as the “MNE group” +or the “acquiring MNE group”) — including where the +entity becomes the ultimate parent entity of an MNE +group — as a result of a transfer, in a fiscal year (referred +to in this section as the “transfer year”) of the MNE +group, of ownership interests in the transferred entity or +in another entity that holds, directly or indirectly, an +ownership interest in the transferred entity, the following +rules apply: +(a) the transferred entity is to be treated as a con- +stituent entity of the MNE group for the transfer year, +if any portion of the transferred entity’s assets, liabili- +ties, income, expenses or cash flows is included on a +line-by-line basis in the consolidated financial state- +ments of the ultimate parent entity of the MNE group +for the fiscal year; +(b) any portion of the transferred entity’s financial ac- +counting income and adjusted covered taxes that is +not taken into account in the consolidated financial +statements of the ultimate parent entity of the MNE +group for the transfer year is not to be taken into ac- +count in determining any amount under this Act in re- +spect of the MNE group for the transfer year; +(c) the transferred entity’s GloBE income or loss and +adjusted covered taxes, for the transfer year and any +subsequent fiscal years, is to be determined using its +historical carrying value of its assets and liabilities; +(d) in determining, under subsection 32(1), the sub- +stance-based income exclusion amount of the MNE +group for the jurisdiction in which the transferred en- +tity is located for the transfer year, +(i) any portion of the transferred entity’s eligible +payroll costs that is not taken into account in the +preparation +of +the +consolidated +financial +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 358 +statements of the ultimate parent entity of the MNE +group for the transfer year is not to be taken into +account, and +(ii) the eligible tangible asset amount of the trans- +ferred entity for the transfer year is not to exceed +the amount determined by the formula +A × B ÷ C +where +A +is the amount that would be the transferred en- +tity’s eligible tangible asset amount for the +transfer year as determined under subsection +32(9) if that subsection were applied without +reference to this subparagraph, +B +is +(A) if the MNE group is an acquiring MNE +group, the total number of days in the trans- +fer year less the number of days in the trans- +fer year preceding and including the day on +which the disposition occurred, and +(B) if the MNE group is a disposing MNE +group, the total number of days in the trans- +fer year less the number of days in the trans- +fer year following the day on which the dis- +position occurred, and +C +is the total number of days in the transfer year; +(e) deferred tax assets (other than GloBE loss deferred +tax assets) and deferred tax liabilities of the trans- +ferred entity that arose, and did not reverse, before the +transfer are to be taken into account, in the transfer +year and any subsequent fiscal years, in determining +amounts under this Act in respect of the acquiring +MNE group, in the same manner and to the same ex- +tent as if the ultimate parent entity of the acquiring +MNE group had a controlling interest in respect of the +transferred entity in the period that +(i) began with the time at which the deferred tax +asset or deferred tax liability arose, and +(ii) ended at the time of the transfer; +(f) for the purposes of applying section 25 in deter- +mining the transferred entity’s total deferred tax ad- +justment amount, +(i) any deferred tax liability (referred to in this +paragraph as the “transferred deferred tax liabili- +ty”) that was taken into account in determining the +transferred entity’s total deferred tax adjustment +amount for a fiscal year in respect of the disposing +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 359 +MNE group and that has not reversed in or before +the transfer year the transfer, is deemed +(A) in respect of the disposing MNE group, to +reverse in the group’s fiscal year immediately +preceding the transfer year, and +(B) in respect of the acquiring MNE group, to +have arisen in, and been included in determining +the transferred entity’s total deferred tax adjust- +ment amount for, the transfer year, and +(ii) if the transferred deferred tax liability does not +reverse in any of the five fiscal years of the acquir- +ing MNE group immediately following the transfer +year, the reduction in adjusted covered taxes under +subsection 25(6) in respect of the recapture of the +transferred deferred tax liability is to be applied in +the fifth fiscal year immediately following the trans- +fer year instead of in the transfer year; and +(g) if the transferred entity is a relevant parent entity +of two or more qualifying MNE groups for the transfer +year, the transferred entity is to apply sections 14 and +18 separately in respect of each of those MNE groups +for the transfer year. +Transfers treated as transfers of assets and liabilities +— application +(2) Despite subsection (1), the acquisition or disposition +by a constituent entity of an MNE group of a controlling +interest in another entity (referred to in this subsection +as the “transferred entity”) is to be treated as an acquisi- +tion or disposition, as the case may be, of the assets and +liabilities of the transferred entity for the purposes of sec- +tion 39, if +(a) the disposition — or the disposition giving rise to +the acquisition, as the case may be — is treated in the +same or substantially similar manner as a disposition +of the transferred entity’s assets and liabilities under +the laws of +(i) if the transferred entity is a tax transparent enti- +ty at the time of the disposition, the jurisdiction in +which the assets of the transferred entity are locat- +ed, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 360 +(ii) in any other case, the jurisdiction in which the +transferred entity is located; and +(b) the jurisdiction referred to in subparagraph (a)(i) +or (ii), as the case may be, imposes a covered tax on +the transferor in respect of the disposition — or the +disposition giving rise to the acquisition, as the case +may be — that is calculated by reference to the amount +by which the consideration paid or payable on the dis- +position, or the fair value of the assets and liabilities, +exceeds the transferred entity’s tax basis in respect of +the assets and liabilities. +Acquisitions and dispositions of assets and liabilities +— no GloBE reorganization +39 (1) If a constituent entity of an MNE group disposes +of or acquires assets and liabilities (other than in the +course of a GloBE reorganization) in a fiscal year, +(a) in the case of a disposition, any gain or loss on the +disposition is to be included in determining the dis- +posing constituent entity’s GloBE income or loss for +the year; and +(b) in the case of an acquisition, the GloBE income or +loss of the acquiring constituent entity is to be deter- +mined using +(i) if subsection 38(2) applies to treat the acquiring +constituent entity as having acquired the assets and +liabilities, the fair value of the assets and liabilities, +and +(ii) in any other case, the acquiring constituent en- +tity’s carrying value of the acquired assets and lia- +bilities immediately after the acquisition, deter- +mined under the accounting standard used in +preparing the consolidated financial statements of +the ultimate parent entity of the MNE group. +Transfers of assets and liabilities — GloBE +reorganization +(2) If a constituent entity of an MNE group disposes of or +acquires assets and liabilities in a fiscal year in the course +of a GloBE reorganization +(a) in the case of a disposition, in computing the dis- +posing constituent entity’s GloBE income or loss for +the fiscal year, +(i) if the disposition gives rise to a non-qualifying +gain or loss, the non-qualifying gain or loss is to be +included, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 361 +(ii) in any other case, any gain or loss on the dispo- +sition is to be excluded; and +(b) in the case of an acquisition, the acquiring con- +stituent entity’s GloBE income or loss for the fiscal +year and each subsequent fiscal year is to be deter- +mined using the disposing constituent entity’s carry- +ing values of the assets and liabilities immediately be- +fore the disposition, adjusted, in a manner consistent +with the income tax laws of the jurisdiction in which +the acquiring constituent entity is located, to take into +account any non-qualifying gain or loss arising from +the disposition. +Election to adjust assets and liabilities to fair value +(3) If the filing constituent entity elects for a particular +fiscal year in respect of a particular constituent entity of +the MNE group that is required or permitted, under the +income tax laws of the jurisdiction where it is located, to +adjust the basis of its assets or the amount of its liabili- +ties (referred to in this subsection as “adjusted assets” +and “adjusted liabilities”) for tax purposes to fair value in +the particular fiscal year as a result of a transaction or +event (referred to in this subsection as the “triggering +event”), other than a triggering event that is a sale of as- +sets in the ordinary course of a business or the applica- +tion of a transfer pricing provision under the income tax +laws, the following rules apply: +(a) the fair value for financial accounting purposes of +an adjusted asset or adjusted liability immediately af- +ter the triggering event is to be used in determining +the particular constituent entity’s GloBE income or +loss for the particular fiscal year and each subsequent +fiscal year; +(b) for the purposes of determining the particular +constituent entity’s GloBE income or loss, the particu- +lar constituent entity’s +(i) gain, if any, in respect of an adjusted asset or ad- +justed liability is the amount determined by the for- +mula +A − B − C +where +A +is the fair value of the asset or liability immedi- +ately after the triggering event, +B +is the carrying value of the asset or liability for +financial accounting purposes immediately be- +fore the triggering event, and +C +is the non-qualifying gain, if any, in respect of +the asset or liability arising in connection with +the triggering event, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 362 +(ii) loss, if any, in respect of an adjusted asset or +adjusted liability is the amount determined by the +formula +B − A − D +where +D +is the non-qualifying loss, if any, in respect of +the asset or liability arising in connection with +the triggering event; +(c) the net total amount of the gains and losses deter- +mined under paragraph (b) is to be +(i) included in computing the particular constituent +entity’s GloBE income or loss for the particular fis- +cal year, or +(ii) divided into five equal amounts to be included +in computing the particular constituent entity’s +GloBE income or loss for the particular fiscal year +and the four immediately following fiscal years; and +(d) if subparagraph (c)(ii) applies and the particular +constituent entity leaves the MNE group in any of the +five fiscal years referred to in that subparagraph, any +portion of the net total amount referred to in para- +graph (c) that has not been included in computing the +particular constituent entity’s GloBE income or loss +for a previous fiscal year is to be included in comput- +ing its GloBE income or loss for the final fiscal year in +which it was a constituent entity of the MNE group. +DIVISION 6 +Multi-Parented MNE Groups +Multi-parented MNE group rules +40 (1) Except for this section and subparagraph +14(3)(c)(ii), the following rules apply in respect of a mul- +ti-parented MNE group: +(a) all the entities of all the groups (referred to in this +section as the “constituent groups”) constituting the +multi-parented MNE group are deemed to be entities +of a single MNE group that is the multi-parented MNE +group; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 363 +(b) all the entities (other than excluded entities) of all +the constituent groups are deemed to be constituent +entities of the single MNE group; +(c) references to the “consolidated financial state- +ments” of an ultimate parent entity in this Act are to +be read as references to the financial statements de- +scribed in either paragraph (f) of the definition dual- +listed arrangement, or paragraph (c) of the definition +stapled structure, in subsection 2(1), as applicable, +and the financial accounting standard used in the +preparation of those financial statements is deemed to +be the accounting standard of the ultimate parent en- +tities of each of the constituent groups; +(d) the ultimate parent entity of each constituent +group is deemed to be an ultimate parent entity of the +single MNE group; and +(e) references to “ultimate parent entity” in this Act +are to be read as references to all of the ultimate par- +ent entities of the constituent groups, as the context +requires. +Deemed group entities +(2) If a particular entity would be included in a particular +constituent group of a multi-parented MNE group if all +the ownership interests in the particular entity held by +group entities of the constituent groups of the multi-par- +ented MNE group were held by a single group entity +(other than the particular entity) of the particular con- +stituent group, the particular entity is deemed +(a) for the purposes of subsection (1) and subsection +11(1), to be included in the particular constituent +group; and +(b) for the purposes of section 35, not to be a joint +venture or a joint venture subsidiary in respect of any +of the constituent groups of the multi-parented MNE +group. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 364 +DIVISION 7 +Elections in Relation to Investment +Entities +SUBDIVISION A +Tax Transparency Election +Investment entity tax transparency election +41 (1) A constituent entity, of an MNE group, that is an +investment entity or an insurance investment entity is +deemed to be a flow-through entity that is a tax transpar- +ent entity in relation to a constituent entity-owner of the +constituent entity, if +(a) the filing constituent entity of the MNE group +elects in respect of the constituent entity-owner under +this subsection; and +(b) either +(i) both of the following conditions are met: +(A) the constituent entity-owner is subject to tax +in the jurisdiction where it is located under a +mark-to-market or similar regime based on the +annual changes in fair value of its ownership in- +terest in the constituent entity, and +(B) under that regime, the tax rate applicable to +the constituent entity-owner with respect to +those annual changes in fair value is greater than +or equal to the minimum rate, or +(ii) the constituent entity-owner is a mutual insur- +ance company. +Indirect constituent entity-owners +(2) For the purposes of clause (1)(b)(i)(A), a constituent +entity-owner is deemed to be subject to tax in the juris- +diction where it is located under a mark-to-market or +similar regime with respect to its indirect ownership in- +terest in an investment entity or an insurance investment +entity, if the constituent entity-owner +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 365 +(a) holds that ownership interest through one or more +other investment entities or insurance investment en- +tities; and +(b) is subject to tax in the jurisdiction where it is lo- +cated under a mark-to-market or similar regime with +respect to all its direct ownership interests in any enti- +ty described in paragraph (a). +Five-year election +(3) The following rules apply in respect of an election +made under subsection (1): +(a) the election is a five-year election; and +(b) if the election is revoked at any time, for the pur- +pose of determining the GloBE income or loss of the +investment entity or insurance investment entity in re- +spect of which the election was made after that time, +any gain or loss from the disposition after that time of +an asset or liability held by the entity is to be deter- +mined based on +(i) if the entity’s assets and liabilities are accounted +for on a fair value basis, the fair value of the asset or +liability on the first day of the fiscal year in which +the disposition occurs, and +(ii) in any other case, the fair value of the asset or +liability on the first day of the revocation year. +SUBDIVISION B +Taxable Distribution Method +Election +Definitions +42 (1) The following definitions apply in this section. +qualifying owner, of an investment entity, means an en- +tity if +(a) the entity +(i) is a group entity in respect of the investment en- +tity, +(ii) is not an investment entity, and +(iii) holds an ownership interest in the investment +entity; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 366 +(b) it can reasonably be expected that the aggregate of +the tax payable by the entity in respect of distributions +from the investment entity and the tax payable by the +entity in respect of the distributed profits is equal to or +greater than the amount of the distributions multi- +plied by the minimum rate. (détenteur admissible) +testing period in respect of the undistributed net GloBE +income of an investment entity for a tested year, means +the tested year and +(a) if any of the three fiscal years immediately follow- +ing the tested year is a revocation year, any fiscal years +following the tested year that precede the revocation +year; and +(b) in any other case, the three fiscal years immediate- +ly following the tested year. (période de test) +undistributed net GloBE income, of an investment en- +tity for a tested year, means the amount determined by +the formula +A − B +where +A +is the investment entity’s GloBE income for the test- +ed year (which, for greater certainty, does not in- +clude any amount deemed to be included in the in- +vestment entity’s GloBE income for that tested year +because of clause (2)(d)(i)(A) or (2)(e)(i)(A)); and +B +is the total of all amounts, other than to the extent +the amounts are taken into account as reductions in +computing the undistributed net GloBE income of +the investment entity for a previous tested year, each +of which is +(a) covered taxes paid or payable by the invest- +ment entity for the tested year, +(b) a distribution or deemed distribution by the +investment entity that is received by shareholders +(other than other investment entities) in the test- +ing period in respect of the tested year, +(c) the investment entity’s GloBE loss for a fiscal +year within the testing period in respect of the +tested year, or +(d) a GloBE loss of the investment entity for an +election year that precedes the tested year, to the +extent the loss was not taken into account as a re- +duction in computing the investment entity’s +undistributed net GloBE income for any tested +year preceding the tested year. (revenu GloBE +net non distribué) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 367 +Taxable distribution method election +(2) If the filing constituent entity elects under this sec- +tion in respect of a qualifying owner’s ownership interest +in an investment entity or insurance investment entity +(referred to in this section as the “investment entity”) +and an election under subsection 41(1) is not in effect in +relation to that ownership interest, the following rules +apply in respect of fiscal years to which the election ap- +plies (each referred to in this section as an “election year” +or a “tested year”): +(a) the election is a five-year election; +(b) distributions +and +deemed +distributions +of +amounts out of the investment entity’s GloBE income +for an election year are included in computing the +GloBE income or loss of the qualifying owner for the +election year in which it receives the distribution; +(c) any amount in respect of covered taxes paid or +payable by the investment entity that is allowed as a +credit against the tax liability of the qualifying owner, +in respect of a distribution from the investment entity, +arising in an election year is included for that election +year in computing the qualifying owner’s +(i) GloBE income or loss, and +(ii) adjusted covered taxes; +(d) for the particular election year that is the third fis- +cal year immediately following a tested year +(i) for the purposes of subsection 15(3), the GloBE +income of the investment entity for the particular +election year is deemed to be equal to the total of all +amounts, each of which is +(A) the proportionate share — of a qualifying +owner in respect of whose ownership interest in +the investment entity an election under this sub- +section applies — of the investment entity’s +undistributed net GloBE income for the tested +year, and +(B) the GloBE income, if any, of the investment +entity for the particular election year attributable +to any ownership interests in the investment en- +tity in respect of which an election under this +subsection does not apply, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 368 +(ii) the top-up amount of the investment entity for +the particular election year, determined in the ab- +sence of this subparagraph, is increased by the +amount determined by the formula +A × B +where +A +is the total of all amounts described in clause +(i)(A), and +B +is the minimum rate; +(e) if the election is revoked, +(i) for the purposes of subsection 15(3), the GloBE +income of the investment entity for the revocation +year is deemed to be equal to the total of all +amounts, each of which is +(A) the proportionate share — of a qualifying +owner in respect of whose ownership interest in +the investment entity an election under this sub- +section applies — of the investment entity’s +undistributed net GloBE income for any of the +three tested years immediately preceding the re- +vocation year, and +(B) the GloBE income, if any, of the investment +entity for the revocation year attributable to any +ownership interests in the investment entity in +respect of which an election under this subsec- +tion does not apply, and +(ii) the top-up amount of the investment entity for +the revocation year, determined in the absence of +this subparagraph, is increased by the amount de- +termined by the formula +A × B +where +A +is the total of all amounts described in clause +(i)(A), and +B +is the minimum rate; and +(f) the investment entity’s GloBE income or loss for an +election year that is attributable to any ownership in- +terests in respect of which an election under this sub- +section applies, and any adjusted covered taxes in re- +spect of that GloBE income or loss, are excluded from +all computations of effective tax rates and top-up +amounts under this Act, other than as provided in +paragraphs (c) to (e). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 369 +Deemed distribution — transfer of ownership interest +(3) For the purposes of this section, if, in an election +year, a qualifying owner (referred to in this subsection as +the “transferor”) transfers an ownership interest in an in- +vestment entity in respect of which an election under +subsection (2) applies to a person that is not a group enti- +ty in respect of the transferor, +(a) the transfer is treated as a deemed distribution by +the investment entity to the transferor; and +(b) the amount of the deemed distribution is the +amount determined by the formula +A × B ÷ C +where +A +is the total of all amounts, each of which is the +transferor’s proportionate share of the investment +entity’s undistributed net GloBE income (deter- +mined without reference to the deemed distribu- +tion), immediately before the transfer, for a tested +year that is any of the three fiscal years immedi- +ately preceding the transfer year, +B +is the value of the transferred ownership interest, +and +C +is the total value of all the ownership interests in +the investment entity. +DIVISION 8 +Safe Harbours +SUBDIVISION A +Permanent Safe Harbours +Definitions +43 The following definitions apply in this Subdivision. +non-material constituent entity means a particular +constituent entity of an MNE group, or a permanent es- +tablishment of the particular constituent entity, if +(a) the particular constituent entity’s assets, liabilities, +income, expenses and cash flows are not included in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 370 +the ultimate parent entity’s consolidated financial +statements; +(b) the consolidated financial statements are +(i) described in paragraph (a) or (c) of the defini- +tion consolidated financial statements in subsec- +tion 2(1), and +(ii) externally audited and the accompanying audi- +tor’s opinion does not contain objections or qualifi- +cations in relation to the exclusion of the particular +constituent entity from the consolidation perime- +ter; and +(c) where the total revenue, as reported on the MNE +group’s country-by-country report, that is attributable +to the particular constituent entity for a fiscal year is +greater than €50 million, the financial accounts that +are used to complete the MNE group’s country-by- +country report are prepared in accordance with an ac- +ceptable financial accounting standard or authorized +financial accounting standard. (entité constitutive +non matérielle) +relevant country-by-country reporting regulations, in +respect of an MNE group, means +(a) the country-by-country reporting requirements of +(i) if the country-by-country report is filed by the +ultimate parent entity of the MNE group, the juris- +diction where the ultimate parent entity is located, +or +(ii) if the country-by-country report is filed by the +surrogate parent entity of the MNE group (as de- +fined in the OECD final report referred to in para- +graph (b)), the jurisdiction where the surrogate +parent entity is located; or +(b) in any other case, the Transfer Pricing Documen- +tation and Country-by-Country Reporting, Action 13 +- 2015 Final Report, published by the OECD on Octo- +ber 5, 2015 and the Guidance on the Implementation +of Country-by-Country Reporting: BEPS Action 13, +published by the OECD in October 2022, as amended +from time to time. (règlements pertinents en ma- +tière de déclaration pays par pays) +simplified income, of a non-material constituent entity +of an MNE group for a fiscal year, means +(a) if an election is made under section 46 for the fis- +cal year, the amount determined under paragraph +46(a) for the fiscal year; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 371 +(b) in any other case, the non-material constituent en- +tity’s GloBE income or loss for the fiscal year. (résul- +tat net simplifié) +simplified revenue, of a non-material constituent entity +of an MNE group for a fiscal year, means +(a) if an election is made under section 46 for the fis- +cal year, the amount determined under paragraph +46(a) for the fiscal year; and +(b) in any other case, the non-material constituent en- +tity’s financial accounting revenue for the fiscal year. +(chiffre d’affaires simplifié) +simplified tax, of a non-material constituent entity of an +MNE group for a fiscal year, means +(a) if an election is made under section 46 for the fis- +cal year, the amount determined under paragraph +46(b) for the fiscal year; and +(b) in any other case, the non-material constituent en- +tity’s adjusted covered taxes for the fiscal year. (impôt +simplifié) +Qualified domestic minimum top-up tax safe harbour +44 The top-up amount of a particular constituent entity +of an MNE group or particular joint venture entity in re- +spect of an MNE group (referred to in this section as the +“particular entity”) is deemed to be nil for a fiscal year, if +(a) the particular entity is +(i) located in a jurisdiction that has a qualified do- +mestic minimum top-up tax for the fiscal year, or +(ii) a stateless entity the top-up amount of which is +subject to such a tax in a jurisdiction; +(b) the jurisdiction’s qualified domestic minimum +top-up tax has qualified domestic minimum top-up +tax safe harbour status (including transitional quali- +fied status) for the fiscal year as determined by the In- +clusive Framework and published on the website of +the OECD; +(c) the filing constituent entity of the MNE group is +permitted to elect, in accordance with chapter 5.1 of +Tax Challenges Arising from the Digitalisation of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 372 +Economy – Administrative Guidance on the Global +Anti-Base Erosion Model Rules (Pillar Two) July +2023, published by the OECD on July 13, 2023, as +amended from time to time, the qualified domestic +minimum top-up tax safe harbour for the fiscal year in +respect of the particular entity; and +(d) the filing constituent entity of the MNE group +elects to apply the qualified domestic minimum top- +up tax safe harbour for the fiscal year in respect of the +particular entity. +Simplified calculations safe harbour +45 The top-up amount of each standard constituent en- +tity of an MNE group that is located in a jurisdiction for a +particular fiscal year is deemed to be the amount that +would be its top-up amount if the top-up percentage that +is relevant in calculating that top-up amount were nil, if +(a) all of the standard constituent entities of the MNE +group that are located in the jurisdiction for the par- +ticular fiscal year are non-material constituent enti- +ties; +(b) the filing constituent entity of the MNE group +elects the simplified calculations safe harbour for the +jurisdiction for a particular fiscal year; and +(c) at least one of the following tests is met, in respect +of the MNE group, for the jurisdiction in the particular +fiscal year: +(i) the de minimis threshold test described in sub- +section 47(3), where +(A) the reference to “total revenues of the MNE +group for the jurisdiction for the year” in para- +graph 47(3)(a) is read as a reference to “total of +all amounts each of which is the simplified rev- +enue of a non-material constituent entity of the +MNE group that is located in the jurisdiction for +the fiscal year”, and +(B) the reference to “profit (loss) before income +tax of the MNE group for the jurisdiction for the +year” in paragraph 47(3)(b) is read as a reference +to “total of all amounts each of which is the sim- +plified income of a non-material constituent en- +tity of the MNE group that is located in the juris- +diction for the fiscal year”, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 373 +(ii) the simplified effective tax rate test described in +subsection 47(4), where +(A) paragraphs 47(4)(a), (b) and (c) are read as +“at least 15%”, and +(B) the simplified effective tax rate of the non- +material constituent entities of the MNE group +that are located in the jurisdiction for the partic- +ular fiscal year under subsection 47(5) is the +amount that it would be if +(I) the reference to “qualifying income tax ex- +pense” in the description of A in that subsec- +tion were read as a reference to “simplified +tax”, and +(II) the reference to “the profit (loss) before +income tax of the MNE group for the jurisdic- +tion for the fiscal year” in the description of B +in that subsection were read as a reference to +“the total of all amounts each of which is the +simplified income of a non-material con- +stituent entity of the MNE group that is locat- +ed in the jurisdiction for the fiscal year”, or +(iii) the routine profits test described in subsection +47(6), where +(A) the reference to “qualified substance-based +income exclusion” in paragraph 47(6)(a) is read +as a reference to “substance-based income exclu- +sion”, and +(B) the references to “profit (loss) before income +tax of the MNE group for the jurisdiction for the +year” in paragraphs 47(6)(a) and (b) are read as +references to “total of all amounts each of which +is the simplified income of a non-material con- +stituent entity of the MNE group that is located +in the jurisdiction for the fiscal year”. +Non-material constituent entities +46 If the filing constituent entity of an MNE group elects +in respect of a non-material constituent entity for a fiscal +year, for the purposes of section 45 +(a) the simplified income and simplified revenue of +the non-material constituent entity are equal to the +portion of the total revenues of the MNE group for the +jurisdiction in which the non-material constituent en- +tity is located, as determined in accordance with the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 374 +relevant country-by-country reporting regulations, +that is attributable to the non-material constituent en- +tity for the fiscal year; and +(b) the simplified tax of the non-material constituent +entity is equal to the portion of the income tax accrued +(current year) of the MNE group for the jurisdiction in +which the non-material constituent entity is located, +as determined in accordance with the relevant coun- +try-by-country reporting regulations, that is at- +tributable to the non-material constituent entity for +the fiscal year. +SUBDIVISION B +Transitional Safe Harbours +Definitions — transitional CbCR safe harbour +47 (1) The following definitions apply in this section. +deduction/non-inclusion arrangement means an ar- +rangement entered into after December 15, 2022 under +which a particular constituent entity of an MNE group +directly or indirectly provides credit to, or otherwise +makes an investment in, another constituent entity of the +MNE group that results in an expense or loss in the fi- +nancial statements of any constituent entity, to the extent +that +(a) there is no commensurate increase in the revenue +or gain in the financial statements of the particular +constituent entity; +(b) the particular constituent entity is not reasonably +expected over the life of the arrangement to have a +commensurate increase in its taxable income; and +(c) the expense or loss is not solely in respect of quali- +fying tier one capital issued pursuant to regulatory re- +quirements applicable to the banking sector. (accord +de déduction/non-inclusion) +duplicate loss arrangement means an arrangement +entered into after December 15, 2022 that results in an +expense or loss being included in the financial state- +ments of a constituent entity of an MNE group, to the ex- +tent that +(a) the expense or loss is also included as an expense +or loss in the financial statements of another con- +stituent entity of the MNE group; or +(b) the arrangement also gives rise to a duplicate +amount that is deductible for purposes of determining +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 375 +the taxable income of another constituent entity of the +MNE group that is located in a different jurisdiction +from the first constituent entity. (accord de duplica- +tion de perte) +duplicate tax recognition arrangement means an ar- +rangement entered into after December 15, 2022 that re- +sults in each of two or more constituent entities of an +MNE group including all or any portion of the same in- +come tax expense in its adjusted covered taxes or qualify- +ing income tax expense, unless the arrangement +(a) also results in the income subject to tax being in- +cluded in the relevant financial statements of each of +those constituent entities; or +(b) would, in the absence of this paragraph, be a du- +plicate tax recognition arrangement solely because, in +computing the simplified effective tax rate of the stan- +dard constituent entities of the MNE group that are lo- +cated in a jurisdiction in a fiscal year under subsection +(5), no adjustments are required in respect of income +tax expenses that would otherwise be allocated to an- +other constituent entity in determining its adjusted +covered taxes. (accord de duplication de dépense +fiscale) +net unrealized fair value loss means the total of all +amounts each of which is the loss of a standard con- +stituent entity of an MNE group that is located in a juris- +diction arising from changes in fair value of ownership +interests (other than portfolio holdings), as reduced by +the total amount of gains of such entities arising from +such changes. (perte nette non réalisée de la juste va- +leur) +profit (loss) before income tax, of an MNE group for a +jurisdiction for a fiscal year, means profit (loss) before +income tax in the jurisdiction as reported on the MNE +group’s qualified country-by-country report (or that +would have been so reported if the MNE group had been +required to file a country-by-country report), that is at- +tributable to standard constituent entities, adjusted to +(a) exclude any net unrealized fair value loss in the ju- +risdiction that exceeds €50 million; and +(b) add back any amount recorded as a reduction in +income in the financial accounts of a standard con- +stituent entity that is attributable to an impairment of +goodwill related to any transaction entered into after +November 30, 2021, for the purposes of applying +(i) the routine profits test under subsection (6), and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 376 +(ii) the simplified effective tax rate test under sub- +section (4), if the financial accounts of the standard +constituent entity do not also have a reversal of a +deferred tax liability, or recognition or increase of a +deferred tax asset, in respect of the impairment of +goodwill. (bénéfice (perte) avant impôts) +qualified country-by-country report, in respect of an +MNE group, means a country-by-country report for a ju- +risdiction for a fiscal year that +(a) is filed in accordance with the relevant country- +by-country reporting regulations (as defined in sec- +tion 43); +(b) is prepared on the basis of qualified financial +statements of the standard constituent entities of the +MNE group for the jurisdiction for the fiscal year; and +(c) in the case of a multi-parented MNE group, in- +cludes the information of all constituent entities of the +multi-parented MNE group. (déclaration pays par +pays admissible) +qualified financial statements, of the standard con- +stituent entities of an MNE group that are located in a ju- +risdiction for a particular fiscal year, means the financial +accounts or financial statements of the standard con- +stituent entities, if +(a) the financial accounts or financial statements are +(i) used to prepare the consolidated financial state- +ments of the ultimate parent entity for the particu- +lar fiscal year, +(ii) prepared in accordance with an acceptable fi- +nancial accounting standard or authorized financial +accounting standard, if the information contained +in those statements is maintained based on that ac- +counting standard and is reliable, +(iii) if a standard constituent entity is not included +in the consolidated financial statements of the +MNE group on a line-by-line basis solely due to size +or materiality grounds, the financial accounts of the +standard constituent entity that are used for prepa- +ration of the MNE group’s country-by-country re- +port, or +(iv) if a standard constituent entity is a permanent +establishment that does not have separate financial +accounts described in subparagraph (i) or separate +financial statements described in subparagraph (ii), +the separate financial statements prepared by the +main entity for the permanent establishment for +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 377 +financial reporting, regulatory, tax reporting or in- +ternal management control purposes; and +(b) either +(i) the financial accounts or statements do not in- +corporate purchase price accounting adjustments, +or +(ii) where the financial accounts or financial state- +ments of one or more of the standard constituent +entities incorporate purchase price accounting ad- +justments, it is the case that +(A) the MNE group has not submitted a coun- +try-by-country report for a fiscal year beginning +after December 31, 2022 and before the particu- +lar fiscal year that was based on the standard +constituent entity’s financial accounts or finan- +cial statements without the purchase price ac- +counting adjustments, or +(B) the standard constituent entity was required +by law or regulation to change its financial ac- +counts or financial statements to include pur- +chase price accounting adjustments for a fiscal +year beginning after December 31, 2022 and that +precedes or is the particular fiscal year. (états fi- +nanciers admissibles) +qualified person means +(a) in respect of an ultimate parent entity that is a +flow-through entity, a holder described in any of para- +graphs 20(1)(a) to (c); and +(b) in respect of an ultimate parent entity that is sub- +ject to a deductible dividend regime, a dividend recipi- +ent described in any of paragraphs 21(1)(a) to (c). +(personne admissible) +qualified substance-based income exclusion amount, +of an MNE group for a jurisdiction for a fiscal year, +means the substance-based income exclusion amount of +the MNE group for the jurisdiction for the fiscal year de- +termined without regard to the eligible payroll costs and +eligible tangible asset amount of any standard con- +stituent entity of the MNE group that is located in the ju- +risdiction that, for the purposes of the group’s qualified +country-by-country report +(a) is not regarded as a constituent entity of the MNE +group; or +(b) is not regarded as located in the jurisdiction. +(montant de l’exclusion de revenus fondée sur la +substance admissible) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 378 +qualifying income tax expense means the income tax +expense as reported on the qualified financial statements +of a standard constituent entity of an MNE group, adjust- +ed to exclude +(a) any amount that does not relate to covered taxes; +and +(b) any amount that relates to uncertain tax positions. +(charges d’impôts admissibles) +total revenues, of an MNE group for a jurisdiction for a +fiscal year, means total revenues in the jurisdiction as re- +ported on the MNE group’s qualified country-by-country +report (or that would have been so reported if the MNE +group had been required to file a country-by-country re- +port), that are attributable to standard constituent enti- +ties, adjusted to include the revenues of constituent enti- +ties of the MNE group that are held for sale and are not +already included. (recettes totales) +Election — transitional CbCR safe harbour +(2) If the filing constituent entity of an MNE group elects +the transitional safe harbour for a jurisdiction for a par- +ticular fiscal year, the top-up amount of each standard +constituent entity of the MNE group that is located in the +jurisdiction for the particular fiscal year is deemed to be +nil, if +(a) the particular fiscal year begins before January 1, +2027 and ends before July 1, 2028; +(b) either +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 379 +(i) a qualified country-by-country report in respect +of the MNE group has been filed in relation to the +jurisdiction for the particular fiscal year, or +(ii) if the MNE group is not required to file a coun- +try-by-country report, the filing constituent entity +files a GIR, in respect of the MNE group for the +particular fiscal year, and completes section +2.2.1.3(a) of the GIR, in relation to the jurisdiction +for the particular fiscal year, using the data from +qualified financial statements that would have been +reported as total revenues and profit (loss) before +income tax in a qualified country-by-country re- +port; +(c) the election has been made in respect of the juris- +diction for each preceding fiscal year in which a con- +stituent entity of, or joint venture entity in respect of, +the MNE group that is located in the jurisdiction is +subject to a qualified IIR, qualified UTPR or qualified +domestic minimum top-up tax; +(d) an election under subsection 37(1) has not been +made by the MNE group in respect of the jurisdiction +for the particular fiscal year; +(e) at least one of the following tests is met, in respect +of the MNE group, for the jurisdiction in the particular +fiscal year: +(i) the de minimis threshold test, +(ii) the simplified effective tax rate test, or +(iii) the routine profits test; +(f) all of the data used to perform the computations +under subsections (3) to (6) for all of the standard con- +stituent entities of the MNE group that are located in +the jurisdiction for the particular fiscal year (other +than any non-material constituent entities or perma- +nent establishments) comes from qualified financial +statements described in subparagraph (a)(i) of the +definition qualified financial statements in subsec- +tion (1), or from qualified financial statements de- +scribed in subparagraph (a)(ii) of that definition; and +(g) any payment received or receivable by a particular +standard constituent entity located in the jurisdiction +for the fiscal year from another constituent entity of +the MNE group that is treated as an expense in the +qualified financial statements of the other constituent +entity for the fiscal year is included, for the purposes +of applying the transitional safe harbour, in the total +revenues and profit (loss) before income tax of the +MNE group for the jurisdiction where the particular +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 380 +standard constituent entity is located for the fiscal +year. +De minimis threshold test +(3) The de minimis threshold test is met, in respect of an +MNE group for a jurisdiction in a fiscal year, if +(a) the total revenues of the MNE group for the juris- +diction for the year is less than €10 million; and +(b) the profit (loss) before income tax of the MNE +group for the jurisdiction for the year is less than €1 +million. +Simplified effective tax rate test +(4) The simplified effective tax rate test is met, in respect +of an MNE group for a jurisdiction in a fiscal year, if the +simplified effective tax rate of the standard constituent +entities of the MNE group that are located in that juris- +diction is +(a) in the case of a fiscal year beginning before Jan- +uary 1, 2025, at least 15%; +(b) in the case of a fiscal year beginning in 2025, at +least 16%; or +(c) in the case of a fiscal year beginning after Decem- +ber 31, 2025, at least 17%. +Simplified effective tax rate +(5) The simplified effective tax rate of the standard con- +stituent entities of an MNE group that are located in a ju- +risdiction in a fiscal year is the result (expressed as a per- +centage rounded to four decimal points) of the formula +A ÷ B +where +A +is the total of all amounts each of which is the quali- +fying income tax expense of a standard constituent +entity of the MNE group that is located in the juris- +diction for the fiscal year; and +B +is the profit (loss) before income tax of the MNE +group for the jurisdiction for the fiscal year. +Routine profits test +(6) The routine profits test is met, in respect of an MNE +group for a jurisdiction in a fiscal year, if +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 381 +(a) the qualified substance-based income exclusion +amount for the jurisdiction for the year is equal to or +greater than the profit (loss) before income tax of the +MNE group for the jurisdiction for the year; or +(b) the profit (loss) before income tax of the MNE +group for the jurisdiction for the year is nil or reflects +an overall loss. +Application to joint ventures +(7) For the purposes of applying this section to a joint +venture or joint venture group +(a) subsection (2) is to be read without reference to its +paragraph (b); +(b) references to “MNE group” are to be read as refer- +ences to “joint venture group”, other than in the ex- +pression “filing constituent entity of an MNE group”, +paragraphs (2)(c) and (d) and subsection (8); +(c) references to “standard constituent entity” are to +be read as references to “joint venture entity”, other +than in subsection (8); +(d) references to “MNE group’s qualified country-by- +country report” are to be read as references to “joint +venture group’s qualified financial statements”; +(e) in applying the definition qualified financial +statements in subsection (1) in relation to the joint +venture group +(i) the reference to “ultimate parent entity” in sub- +paragraph (a)(i) of that definition is to be read as a +reference to “joint venture”, and +(ii) the reference to “the financial accounts of the +standard constituent entity that are used for prepa- +ration of the MNE group’s country-by-country re- +port” in subparagraph (a)(iii) of that definition is to +be read as a reference to “the financial accounts of +the joint venture entity that would be used if a qual- +ified country-by-country report had been prepared +in respect of the joint venture group”; and +(f) the definition qualified substance-based income +exclusion amount in subsection (1) is to be read as +“means the substance-based income exclusion amount +of the joint venture group for the jurisdiction for the +fiscal year”. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 382 +Application to minority-owned constituent entities +(8) For the purposes of this section, a minority-owned +constituent entity is treated as a standard constituent en- +tity of an MNE group. +Tax-neutral ultimate parent entities +(9) No election may be made under subsection (2) in re- +spect of the jurisdiction where the ultimate parent entity +of an MNE group is located for a fiscal year if +(a) the ultimate parent entity is a flow-through entity; +and +(b) it is not the case that all the ownership interests in +the ultimate parent entity are held by qualified per- +sons. +Tax-neutral ultimate parent entities — adjustments +(10) If an ultimate parent entity of an MNE group is a +flow-through entity or subject to a deductible dividend +regime, +(a) the profit (loss) before income tax of the MNE +group for the jurisdiction where the ultimate parent +entity is located is to be adjusted to exclude any profit +(loss) before income tax of the ultimate parent entity +to the extent that such amount is +(i) attributable to an ownership interest held by a +qualified person, or +(ii) distributed in respect of an ownership interest +held by a qualified person; and +(b) the qualifying income tax expense of any con- +stituent entity of the MNE group is adjusted to exclude +any taxes in respect of the profit (loss) before income +tax that is excluded under paragraph (a). +Investment entities as standard constituent entities +(11) For the purposes of this section, an investment enti- +ty or insurance investment entity is treated as a standard +constituent entity of an MNE group for a fiscal year, if +(a) the investment entity is included in the MNE +group; +(b) all the constituent entities of the MNE group with +direct ownership interests in the investment entity or +insurance investment entity are located in the same +jurisdiction as the investment entity or insurance in- +vestment entity; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 383 +(c) no election under subsection 41(1) or 42(2) is in ef- +fect in respect of the investment entity or insurance +investment entity for the fiscal year. +Investment entities — amounts reflected in owners’ +jurisdiction +(12) If subsection (11) does not apply in respect of an in- +vestment entity or insurance investment entity that is a +constituent entity of an MNE group for a fiscal year, for +the purposes of applying subsections (3) to (6), the profit +(loss) before income tax and total revenues of the MNE +group attributable to, and qualifying income tax expense +of, the investment entity or insurance investment entity +are to be reflected in the jurisdictions where its direct +constituent entity-owners are located, in proportion to +their respective ownership interest in the investment en- +tity or insurance investment entity. +Location of investment entities +(13) For the purposes of this section, an investment enti- +ty or insurance investment entity is considered to be lo- +cated in the jurisdiction where it is resident for the pur- +poses of a qualified country-by-country report. +Hybrid arbitrage arrangements +(14) For the purposes of applying subsections (3) to (6) +in respect of an MNE group for a jurisdiction for a fiscal +year, +(a) the profit (loss) before income tax of the MNE +group for the jurisdiction for the year is to exclude any +expense or loss arising as a result of +(i) a deduction/non-inclusion arrangement, or +(ii) a duplicate loss arrangement; and +(b) the qualifying income tax expense of a standard +constituent entity of the MNE group that is located in +the jurisdiction for the fiscal year is to exclude any in- +come tax expense arising as a result of a duplicate tax +recognition arrangement. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 384 +DIVISION 9 +Transition Rules +SUBDIVISION A +Tax Attributes on Transition +Transition — deferred tax assets and liabilities +48 (1) Subject to subsections (2), (3) and (5), in deter- +mining the total deferred tax adjustment amount of a +constituent entity of an MNE group that is located in a +jurisdiction for the GloBE transition year of the MNE +group in respect of the jurisdiction and each subsequent +fiscal year in which the constituent entity is included in +the MNE group, +(a) each deferred tax asset and deferred tax liability +that is reflected in the constituent entity’s financial ac- +counts at the beginning of the GloBE transition year is +to be taken into account to the extent of +(i) if the constituent entity can demonstrate that a +deferred tax asset is attributable to a loss of the +constituent entity that would have been taken into +account in determining its GloBE income or loss +had the GloBE income or loss been determined for +the prior fiscal year in which the loss arose, the +amount that the deferred tax asset would be if the +rate of tax that applied in determining the deferred +tax asset were the minimum rate, +(ii) if a deferred tax asset is in respect of a tax cred- +it, the lesser of +(A) the amount of the deferred tax asset, and +(B) the amount determined by the formula +A ÷ B × C +where +A +is the amount of the deferred tax asset, +B +is the applicable tax rate in the fiscal year +immediately preceding the GloBE transition +year, and +C +is the minimum rate, and +(iii) in any other case, the lesser of +(A) the amount of the deferred tax asset or de- +ferred tax liability, as the case may be, and +(B) the amount that the deferred tax asset or de- +ferred tax liability would be if the tax rate +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 385 +applicable in determining the deferred tax asset +or deferred tax liability were the minimum rate; +(b) if a deferred tax asset referred to in paragraph (a) +is in respect of a credit and the tax rate applicable to +the constituent entity in a subsequent fiscal year (re- +ferred to in this paragraph as the “re-application +year”) is different from the applicable tax rate in the +fiscal year immediately preceding the GloBE transi- +tion year, +(i) the formula in clause (a)(ii)(B) must be re-ap- +plied to the outstanding balance of the tax credit in +the constituent entity’s financial accounts at the be- +ginning of the re-application year to determine the +revised deferred tax asset, +(ii) the change in the amount of the deferred tax as- +set resulting from the re-application of the formula +must not be treated as deferred tax expense includ- +ed in the computation of the total deferred tax ad- +justment amount of the constituent entity in the re- +application year or any other fiscal year, and +(iii) the deferred tax expense for the re-application +year and subsequent fiscal years must be deter- +mined based on the amount of the reversal of the +revised deferred tax asset; and +(c) paragraph 25(2)(a) and subsection 25(6) do not ap- +ply in respect of the deferred tax assets and deferred +tax liabilities referred to in paragraph (a). +Excluded deferred tax assets +(2) In applying subsection (1), a deferred tax asset that is +reflected in a constituent entity’s financial accounts at the +beginning of the GloBE transition year of the MNE group +in respect of the jurisdiction in which the constituent en- +tity is located is not to be taken into account in determin- +ing the constituent entity’s total deferred tax adjustment +amount if the deferred tax asset arises +(a) as a result of a transaction that occurs on or after +December 1, 2021 and before the GloBE transition +year; and +(b) in respect of +(i) an amount that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 386 +(A) is taken into account in computing the con- +stituent entity’s income or profits in respect of +which an entity is subject to an income or profits +tax imposed by the government of the jurisdic- +tion in which the constituent entity is located, +and +(B) would not be taken into account in comput- +ing the constituent entity’s GloBE income or loss +for the GloBE transition year if the amount arose +in the GloBE transition year, or +(ii) an amount that +(A) is not included in the constituent entity’s in- +come or profits in respect of which an entity is +subject to an income or profits tax imposed by +the government of the jurisdiction in which the +constituent entity is located, and +(B) would be included in computing the con- +stituent entity’s GloBE income or loss for the +GloBE transition year if the amount arose in the +GloBE transition year. +Valuation adjustments and accounting recognition +adjustments +(3) In applying subsection (1), the impact of any valua- +tion adjustment or accounting recognition adjustment +with respect to the amount of a deferred tax asset is not +to be taken into account. +Asset transfers before transferor transition year — +conditions +(4) Subsection (5) applies in respect of an asset if +(a) an entity (referred to in this section as the “trans- +feror”) transfers the asset — on or after December 1, +2021, and before the earlier of the QDMTT transition +year and the GloBE transition year (referred to in this +section as the “transferor transition year”) of its MNE +group in respect of the jurisdiction in which it is locat- +ed — to another entity (referred to in this section as +the “transferee”); +(b) the asset is not manufactured, nor of a class or de- +scription sold, in the course of carrying on a trade by +the transferor or the transferee; and +(c) had this Act applied immediately before the trans- +fer, the transferor and transferee would have been +constituent entities of the same MNE group. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 387 +Asset transfers before transferor transition year — +consequences +(5) Subject to subsection (9), if this subsection applies in +respect of an asset +(a) the carrying value of the asset at the beginning of +the transferor transition year is deemed to be equal to +the carrying value of the asset to the transferor imme- +diately before the transfer referred to in paragraph +(4)(a), adjusted for +(i) any subsequent capitalized expenditure incurred +in respect of the asset before the transferor transi- +tion year, and +(ii) the portion of any amortization and deprecia- +tion of the asset that would have been recognized +before the transferor transition year if any increase +in the carrying value resulting from the transfer had +not occurred; and +(b) in applying subsection (1), +(i) any deferred tax assets and deferred tax liabili- +ties in respect of the asset that are reflected in any +entity’s financial accounts and that result from the +transfer are not to be taken into account in deter- +mining the total deferred tax adjustment amount of +any constituent entity, except to the extent provid- +ed under subparagraph (ii), and +(ii) a deferred tax asset of the transferee that is de- +scribed in subparagraph (i) may be taken into ac- +count but, for this purpose, the amount of that de- +ferred tax asset is deemed to be equal to the lesser +of the amount actually recorded in the transferee’s +financial accounts as a result of the transfer and the +total of the following amounts, adjusted for any +capitalized expenditure, amortization and deprecia- +tion in respect of the asset that are referred to in +subparagraphs (a)(i) and (ii): +(A) the portion of the current tax expense for a +fiscal year of the transferor in respect of covered +taxes that is demonstrated to have resulted from +the transfer, and +(B) the portion of the current tax expense for a +fiscal year of any other entity in respect of cov- +ered taxes that is demonstrated to have resulted +from the transfer and that would have been allo- +cated to the transferor under section 24 if +(I) the transfer had occurred in the transferor +transition year, and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 388 +(II) section 24 were read without reference to +paragraph 24(4)(c). +Deemed transfer +(6) For the purposes of subsection (4), an asset is +deemed to be transferred by a transferor to a transferee +on or after December 1, 2021, and before the transferor +transition year, if a transaction or arrangement is entered +into during that period in respect of the asset that +(a) would not, in the absence of this subsection, be re- +garded as a transfer of the asset by a transferor to a +transferee on or after December 1, 2021, and before +the transferor transition year; and +(b) is accounted for by one or more parties involved in +the transaction or arrangement in the same or a simi- +lar manner to a change in ownership of the asset, or as +giving rise to an asset. +Interpretation — single-entity transactions +(7) For greater certainty, the transaction or arrangement +referred to in subsection (6) may involve only one entity +— including where it results in an increase to the carrying +value of an asset, or in the creation or increase of a de- +ferred tax asset — in which case the transferor and trans- +feree referred to in subsection (5) are the same entity. +Interpretation — pre-existing deferred tax assets and +liabilities +(8) For greater certainty, for the purposes of subpara- +graph (5)(b)(i), any deferred tax assets or deferred tax li- +abilities in respect of an asset reflected in the transferee’s +financial accounts immediately after the transfer and +that were reflected in the transferor’s financial accounts +immediately before the transfer are not deferred tax as- +sets or deferred tax liabilities resulting from the transfer. +Election — non-application of paragraph (5)(a) and +subparagraph (5)(b)(ii) +(9) Paragraph (5)(a) and subparagraph (5)(b)(ii) do not +apply in respect of an asset transferred by a transferor to +a transferee that is a constituent entity of an MNE group, +if +(a) the filing constituent entity of the MNE group +elects; and +(b) the following condition is met: +A + B ≥ C × D +where +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 389 +A +is the sum of the amounts described in clauses +(5)(b)(ii)(A) and (B) in respect of the transfer of +the asset, +B +is the amount of any deferred tax asset in respect +of a tax loss of the transferor that is demonstrated +to have been reversed or to not have been created +solely because any gain arising from the transfer +of the asset was included in the taxable income of +the transferor, +C +is the minimum rate, and +D +is the difference between local tax basis in the as- +set to the transferee immediately after the transfer +and the carrying value of the asset at the begin- +ning of the transferor transition year as would be +determined under paragraph (5)(a) in the absence +of this subsection. +SUBDIVISION B +Transitional Rates for the +Substance-based Income Exclusion +Transitional rates for the substance-based income +exclusion +49 (1) For the purposes of applying subsection 32(1) in +respect of a fiscal year beginning before 2032, the refer- +ence in that provision to “5% of the eligible payroll costs” +is to be read as +(a) “10% of the eligible payroll costs” if the fiscal year +begins in 2023; +(b) “9.8% of the eligible payroll costs” if the fiscal year +begins in 2024; +(c) “9.6% of the eligible payroll costs” if the fiscal year +begins in 2025; +(d) “9.4% of the eligible payroll costs” if the fiscal year +begins in 2026; +(e) “9.2% of the eligible payroll costs” if the fiscal year +begins in 2027; +(f) “9% of the eligible payroll costs” if the fiscal year +begins in 2028; +(g) “8.2% of the eligible payroll costs” if the fiscal year +begins in 2029; +(h) “7.4% of the eligible payroll costs” if the fiscal year +begins in 2030; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 390 +(i) “6.6% of the eligible payroll costs” if the fiscal year +begins in 2031; and +(j) “5.8% of the eligible payroll costs” if the fiscal year +begins in 2032. +Idem +(2) For the purposes of applying subsection 32(1) in re- +spect of a fiscal year beginning before 2032, the reference +in that provision to “5% of the eligible tangible asset +amount” is to be read as +(a) “8% of the eligible tangible asset amount” if the fis- +cal year begins in 2023; +(b) “7.8% of the eligible tangible asset amount” if the +fiscal year begins in 2024; +(c) “7.6% of the eligible tangible asset amount” if the +fiscal year begins in 2025; +(d) “7.4% of the eligible tangible asset amount” if the +fiscal year begins in 2026; +(e) “7.2% of the eligible tangible asset amount” if the +fiscal year begins in 2027; +(f) “7% of the eligible tangible asset amount” if the fis- +cal year begins in 2028; +(g) “6.6% of the eligible tangible asset amount” if the +fiscal year begins in 2029; +(h) “6.2% of the eligible tangible asset amount” if the +fiscal year begins in 2030; +(i) “5.8% of the eligible tangible asset amount” if the +fiscal year begins in 2031; and +(j) “5.4% of the eligible tangible asset amount” if the +fiscal year begins in 2032. +PART 3 +Domestic Minimum Top-up Tax +Interpretation +50 This Part comprises provisions that +(a) are intended to implement a qualified domestic +minimum top-up tax that has qualified domestic mini- +mum top-up tax safe harbour status (including transi- +tional qualified status); and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 391 +(b) are to be interpreted consistently with the require- +ments outlined in the GloBE Commentary. +Domestic minimum top-up tax +51 (1) A particular person must pay a tax in respect of a +constituent entity of an MNE group for a fiscal year in an +amount equal to the domestic top-up amount of the con- +stituent entity for the fiscal year, if +(a) the constituent entity is located in Canada for the +fiscal year; +(b) the MNE group is a qualifying MNE group for the +fiscal year; and +(c) the particular person +(i) is the constituent entity, or +(ii) if the constituent entity is not a person, would, +under the relevant assumptions, include in its in- +come for the purposes of Part I of the Income Tax +Act income of the constituent entity for the fiscal +year. +Relevant assumptions +(2) For the purposes of subparagraph (1)(c)(ii), the rele- +vant assumptions are that +(a) the constituent entity referred to in that subpara- +graph has income for the fiscal year that would be in- +cluded in computing its income for the purposes of +Part I of the Income Tax Act if it were a person resi- +dent in Canada; and +(b) the person referred to in paragraph (1)(c) is resi- +dent in Canada for the purposes of the Income Tax +Act. +Definition of domestic top-up amount +52 (1) Subject to subsection 53(3), the domestic top-up +amount, of a constituent entity of an MNE group that is +located in Canada for a fiscal year, means the amount +that would be the top-up amount of the constituent entity +for the fiscal year determined under subsection 30(1), +34(2), 35(1) or 36(2) (as adjusted under any other appli- +cable provision of Part 2), as the case may be, if that +amount (and any amounts or results relevant to the de- +termination of that amount) were required to be deter- +mined and +(a) the adjusted covered taxes of the constituent enti- +ties of the MNE group that are located in Canada were +determined without reference to any covered taxes +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 392 +that would otherwise be allocable to those constituent +entities under any of subsections 24(1) and (4) to (6) +(except, in the case of subsection 24(6), any amount of +those covered taxes imposed under the Income Tax +Act); +(b) the total amount of tax payable for any fiscal year +in respect of the constituent entities of the MNE group +that are located in Canada, under a qualified domestic +minimum top-up tax, were deemed to be nil; +(c) if the fiscal year is, or is subsequent to, the +QDMTT transition year of the MNE group in respect +of Canada but precedes the GloBE transition year of +the MNE group in respect of Canada, all references in +section 26 and subsections 48(1) and (2) to “GloBE +transition year” were read as references to “QDMTT +transition year”; +(d) if the fiscal year is, or is subsequent to, the GloBE +transition year of the MNE group in respect of Canada +and the QDMTT transition year of the MNE group in +respect of Canada preceded the GloBE transition year, +(i) the following amounts in respect of the period +before the start of the GloBE transition year (such +period referred to in this paragraph as the “refresh +period”) were deemed to be nil: +(A) for the purposes of subsection 25(6), all or +any portion of a deferred tax liability (other than +a recapture exception accrual) in respect of +which +(I) a positive amount was included in deter- +mining the total deferred tax adjustment +amount of the constituent entity for a fiscal +year that is included in the refresh period, and +(II) subsection 25(6) did not apply in a fiscal +year that is included in the refresh period, and +(B) any portion, of a GloBE loss deferred tax as- +set that arises under paragraph 26(b) in a fiscal +year that is included in the refresh period, that +does not reverse during the refresh period, and +(ii) all references in subsection 29(4) to “a fiscal +year that precedes the particular fiscal year” were +read as references to “a fiscal year that is, or is sub- +sequent to, the GloBE transition year and precedes +the particular fiscal year”; and +(e) any election made or revoked under section 44 or +an equivalent provision of the laws of another jurisdic- +tion were not taken into account. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 393 +Application — joint ventures +(2) For the purposes of this section and section 51, any +reference to a constituent entity of an MNE group in- +cludes an entity that is a joint venture entity in respect of +the MNE group. +Definitions — initial phase of international activity +53 (1) The following definitions apply in this section. +initial phase of international activity year, of an MNE +group, means a fiscal year +(a) throughout which there are constituent entities of +the MNE group that are located in no more than six +different jurisdictions; and +(b) for which the total of all amounts, each of which is +the net book value, for the fiscal year, of a tangible as- +set held by a constituent entity of the MNE group that +is located in a jurisdiction other than the reference ju- +risdiction, does not exceed €50 million. (année de la +phase de démarrage des activités internationales) +net book value, for a fiscal year, of a tangible asset, +means the average of the beginning and end values of the +tangible asset for the fiscal year after taking into account +accumulated depreciation, depletion and impairment, as +recorded in the financial statements. (valeur nette +comptable) +reference jurisdiction, of an MNE Group, means the ju- +risdiction +(a) in which a constituent entity of the MNE group is +located in the first fiscal year that any constituent enti- +ty of, or joint venture entity in respect of, the MNE +group is subject to a qualified UTPR or this Part; and +(b) for which the sum of the net book values, for that +fiscal year, of tangible assets held by the one or more +constituent entities that are located in the jurisdiction +is greater than the sum of the net book values, for that +fiscal year, of tangible assets held by constituent enti- +ties of the MNE group that are located in any other +single jurisdiction. (juridiction de référence) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 394 +Tangible assets — permanent establishments +(2) For the purposes of the definitions initial phase of +international activity year and reference jurisdiction in +subsection (1), +(a) the tangible assets held by a constituent entity that +is a permanent establishment are only those that are +reflected in the separate financial accounts of the per- +manent establishment as adjusted in accordance with +clause 17(1)(b)(ii)(B) or subsection 17(2) (referred to +in this subsection as “permanent establishment as- +sets”); and +(b) the tangible assets held by a constituent entity that +is a main entity in respect of one or more permanent +establishments are not to include any permanent es- +tablishment assets of those permanent establish- +ments. +Initial phase of international activity — exclusion +(3) The domestic top-up amount of a constituent entity +of an MNE group that is located in Canada for a fiscal +year is deemed to be nil if +(a) there is no relevant parent entity that is located in +a jurisdiction (other than Canada) where it is subject +to tax under a qualified IIR and that holds an owner- +ship interest in any constituent entity of the MNE +group that is located in Canada; +(b) the fiscal year +(i) begins on or before the day that is five years af- +ter the first day of the first fiscal year that a con- +stituent entity of, or joint venture entity in respect +of, the MNE group is subject to a qualified UTPR, +and +(ii) is an initial phase of international activity year; +and +(c) all fiscal years preceding the fiscal year are initial +phase of international activity years. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 395 +PART 4 +Anti-Avoidance +General anti-avoidance rule +54 Section 245 of the Income Tax Act applies for the +purposes of this Act, with any modifications that the cir- +cumstances require. +PART 5 +General Provisions, +Administration and +Enforcement +Definitions +Definitions +55 (1) The following definitions apply in this Part. +Agency means the Canada Revenue Agency continued +by subsection 4(1) of the Canada Revenue Agency Act. +(Agence) +assessment means an assessment or a reassessment +under this Act. (cotisation) +bank means a bank or an authorized foreign bank, as +those terms are defined in section 2 of the Bank Act, that +is not subject to the restrictions and requirements re- +ferred to in subsection 524(2) of that Act. (banque) +bankrupt has the same meaning as in section 2 of the +Bankruptcy and Insolvency Act. (failli) +business number means any number (other than a So- +cial Insurance Number) used by the Minister to identify a +person for the purposes of this Act. (numéro d’entre- +prise) +Canadian filing entity means an entity appointed under +subsection 61(3). (entité déclarante Canadienne) +Commissioner means, except in sections 58, 120 and +137, the Commissioner of Revenue appointed under sec- +tion 25 of the Canada Revenue Agency Act. (commis- +saire) +designated filing entity, in respect of an MNE group for +a fiscal year, means a constituent entity of the MNE +group that has been appointed by the MNE group in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 396 +substitution for the ultimate parent entity to file a GIR on +behalf of the MNE group for the fiscal year, if the entity +(a) has been given everything it may reasonably re- +quire to comply with the filing obligations under this +Part; and +(b) is located in a jurisdiction in the fiscal year that +has a qualified IIR or a qualified UTPR in effect for the +fiscal year. (entité déclarante désignée) +designated local entity means an entity appointed un- +der paragraph 60(3)(a). (entité locale désignée) +designated notification entity means an entity ap- +pointed under paragraph 60(5)(a). (entité de notifica- +tion déterminée) +GIR due date, in respect of a qualifying MNE group for a +fiscal year, means the later of +(a) June 30, 2026; and +(b) the day that is +(i) 18 months after the last day of the fiscal year, if +the fiscal year is the earlier of +(A) the first fiscal year for which a constituent +entity of, or joint venture entity in respect of, the +MNE group that is located in Canada is subject +to Part 3, and +(B) the first fiscal year that a constituent entity +of, or joint venture entity in respect of, the MNE +group is subject to a qualified IIR or qualified +UTPR; and +(ii) 15 months after the last day of the fiscal year, in +any other case. (date d’échéance DRG) +GIR exchange date, in respect of a qualifying MNE +group for a fiscal year, means the date that exchanges of +GIR information are due to occur under the applicable +(or relevant) qualifying competent authority agreement. +(date d’échange DRG) +judge, in respect of any matter, means a judge of a supe- +rior court having jurisdiction in the province in which the +matter arises or a judge of the Federal Court. (juge) +official means a person who is employed in the service +of, who occupies a position of responsibility in the service +of, or who is engaged by or on behalf of, His Majesty in +right of Canada or a province, or a person who was for- +merly so employed, who formerly occupied such a posi- +tion or who formerly was so engaged. (fonctionnaire) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 397 +person includes an entity. (personne) +qualifying competent authority agreement means an +agreement that +(a) is between authorized representatives of the juris- +dictions that are parties to a listed international agree- +ment (as defined in subsection 248(1) of the Income +Tax Act); and +(b) requires the automatic exchange of GIR informa- +tion between the jurisdictions of the parties. (accord +admissible entre autorités compétentes) +qualifying foreign filing entity, in respect of a qualify- +ing MNE group for a fiscal year, means a constituent en- +tity of the MNE group, if +(a) the constituent entity is the ultimate parent entity +or designated filing entity of the MNE group for the +fiscal year; +(b) the constituent entity is located in a jurisdiction +(referred to in this definition as the “filing jurisdic- +tion”) other than Canada in the fiscal year; +(c) the constituent entity is obligated to file a GIR, in +respect of the MNE group for the fiscal year, with the +tax authority of the filing jurisdiction; and +(d) the filing jurisdiction has a qualifying competent +authority agreement that is in effect, and to which +Canada is a party, on or before the GIR exchange date +for the fiscal year. (entité déclarante étrangère ad- +missible) +record means any material on which representations, in +any form, of information or concepts are recorded or +marked and that is capable of being read or understood +by an individual or a computer system or other device. +(registre) +Person resident in Canada +(2) For the purposes of this Part, a person is deemed to +be resident in Canada at any time +(a) in the case of a corporation, if the corporation is +(i) incorporated in Canada and not continued else- +where, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 398 +(ii) continued in Canada; +(b) in the case of a partnership, unincorporated soci- +ety, club, association or organization, or a branch +thereof, if the member or participant, or a majority of +the members or participants, having management and +control of the person is or are resident in Canada at +that time; +(c) in the case of a labour union, if it is carrying on ac- +tivities as such in Canada and has a local union or +branch in Canada at that time; or +(d) in the case of an individual, if the individual is +deemed under any of paragraphs 250(1)(a) to (f) of the +Income Tax Act to be resident in Canada at that time. +Arm’s length +(3) For the purposes of this Part, +(a) related persons are deemed not to deal with each +other at arm’s length; and +(b) it is a question of fact whether persons not related +to each other are, at any time, dealing with each other +at arm’s length. +Related persons +(4) For the purposes of this Part, persons are related to +each other if they are related persons within the meaning +of subsection 6(2) of the Excise Act, 2001. +Administration or enforcement +(5) For greater certainty, a reference in this Part to the +administration or enforcement of this Act includes the +collection of any amount payable under this Act. +Partnerships +(6) For the purposes of this Part, anything done by a per- +son as a member of a partnership is deemed to have been +done by the partnership in the course of the partnership’s +activities and not to have been done by the person. +DIVISION 1 +Duties of Minister +Minister’s duty +56 The Minister must administer and enforce this Act +and the Commissioner may exercise the powers and per- +form the duties of the Minister under this Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 399 +Staff +57 (1) The persons that are necessary to administer and +enforce this Act are to be appointed, employed or en- +gaged in the manner authorized by law. +Delegation of powers +(2) The Minister may authorize any person who is em- +ployed or engaged by the Agency, or occupies a position +of responsibility in the Agency, to exercise powers or per- +form duties of the Minister under this Act, including any +judicial or quasi-judicial power or duty. +Administration of oaths +58 Any person, if so designated by the Minister, may ad- +minister oaths and take and receive affidavits, declara- +tions and affirmations for the purposes of, or incidental +to, the administration or enforcement of this Act, and ev- +ery person so designated has for those purposes all the +powers of a commissioner for administering oaths or tak- +ing affidavits. +Waiving filing of documents +59 If any provision of this Act or a regulation requires a +person to file a form or other document (other than a re- +turn or a form, or other document, with respect to an +election) or to provide information, prescribed by the +Minister, the Minister may waive the requirement, but at +the Minister’s request the person must file the document +or provide the information by the date set out in the re- +quest. +DIVISION 2 +Returns +GIR filing obligation +60 (1) A GIR, in respect of a qualifying MNE group for a +fiscal year, must be filed in the prescribed form and man- +ner with the Minister on or before the GIR due date for +the fiscal year by +(a) the ultimate parent entity of the MNE group, if +(i) the ultimate parent entity is located in Canada +in the fiscal year, and +(ii) the MNE group does not have a designated fil- +ing entity for the fiscal year that is located in +Canada; +(b) the designated filing entity in respect of the MNE +group for the fiscal year, if it is located in Canada in +the fiscal year; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 400 +(c) subject to subparagraph (3)(b)(ii), each con- +stituent entity of the MNE group that is located in +Canada in the fiscal year, if +(i) neither paragraph (a) nor (b) applies, +(ii) the MNE group does not have a qualifying for- +eign filing entity for the fiscal year, and +(iii) neither the ultimate parent entity nor the des- +ignated filing entity in respect of the MNE group for +the fiscal year that is located in a jurisdiction other +than Canada files a complete or substantially com- +plete GIR for the fiscal year, in the prescribed form +and manner with the Minister, on or before the GIR +due date. +GIR filing obligation — failure to exchange +(2) A GIR, in respect of a qualifying MNE group for a fis- +cal year, must be filed in prescribed manner with the +Minister by each constituent entity of the MNE group +that is located in Canada in the fiscal year, or the desig- +nated notification entity, within 30 days of the notifica- +tion described in paragraph (b), if +(a) the competent authority of the jurisdiction where +the qualifying foreign filing entity is located has not +provided a complete or substantially complete GIR for +the fiscal year to the Minister by the GIR exchange +date for the fiscal year; and +(b) the Minister notifies the constituent entities of the +MNE group that are located in Canada, or the desig- +nated notification entity, that the Minister has not re- +ceived the GIR and requires it to be filed by one or +more of those entities. +GIR — appointment of designated local entity +(3) If more than one constituent entity of a qualifying +MNE group is required to file a GIR in respect of the +MNE group with the Minister for a fiscal year under +paragraph (1)(c), +(a) one of those constituent entities that are located in +Canada may be appointed as a designated local entity, +in the GIR filed with the Minister on or before the GIR +due date for the fiscal year, to file the GIR, in respect +of the MNE group for the year, with the Minister on +behalf of all of those constituent entities; and +(b) where a designated local entity is appointed to file +the GIR for the fiscal year +(i) the designated local entity must file the GIR, in +respect of the MNE group for the year, with the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 401 +Minister on or before the GIR due date for the fiscal +year, and +(ii) if the designated local entity does so, the GIR is +deemed to have been filed at that time by each of +the other constituent entities of the MNE group +that are located in Canada. +GIR notification requirement +(4) If there is a qualifying foreign filing entity in respect +of a qualifying MNE group for a fiscal year that is filing +the GIR in respect of the MNE group for the fiscal year +with the tax authority of the jurisdiction where it is locat- +ed, subject to subparagraph (5)(b)(ii), each constituent +entity of the MNE group that is located in Canada must +notify the Minister of the following in the prescribed +form and manner on or before the GIR due date for the +fiscal year: +(a) the identity of the qualifying foreign filing entity; +and +(b) the jurisdiction in which the qualifying foreign fil- +ing entity is located. +GIR — appointment of designated notification entity +(5) If more than one constituent entity of a qualifying +MNE group is required to notify the Minister for a fiscal +year under subsection (4), +(a) one of those constituent entities that are located in +Canada may be appointed as a designated notification +entity, in the notification provided to the Minister on +or before the GIR due date for the fiscal year, to notify +the Minister, in respect of the MNE group for the year, +on behalf of all of those constituent entities; and +(b) where a designated notification entity is appointed +to provide the notification to the Minister for the fiscal +year +(i) the designated notification entity must provide +the notification to the Minister, in respect of the +MNE group for the year, on or before the GIR due +date for the fiscal year, and +(ii) if the designated notification entity provides the +notification to the Minister at a time that is on or +before the GIR due date for the fiscal year, the noti- +fication is deemed to have been provided at that +time by each of the other constituent entities of the +MNE group that are located in Canada. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 402 +Part 2 return +61 (1) A person that is liable to pay tax under Part 2 for +a fiscal year must file in the prescribed form and manner +with the Minister, on or before the GIR due date, a return +for the fiscal year containing an estimate of the tax +payable. +Part 3 return +(2) A person that is liable to pay tax under Part 3 for a +fiscal year must file in the prescribed form and manner +with the Minister, on or before the GIR due date, a return +for the fiscal year containing an estimate of the tax +payable. +Canadian filing entity +(3) If more than one person, in respect of an MNE group, +is required to file a return under subsection (1) or (2) for +a fiscal year, one of those persons that is resident in +Canada may be appointed as the Canadian filing entity in +the return, with the consent of the person, to file the re- +turn on behalf of all the persons that would, in the ab- +sence of subsection (4), be required to file the return for +the fiscal year. +Consequences — Canadian filing entity +(4) If a Canadian filing entity is appointed, in respect of +an MNE group, under subsection (3) to file a return with +the Minister for a fiscal year, +(a) the Canadian filing entity must file the return — on +behalf of all persons that are required to file returns +under subsection (1) or (2), as the case may be, in re- +spect of the MNE group for the fiscal year — on or be- +fore the GIR due date for the fiscal year; and +(b) if the Canadian filing entity does so, the return is +deemed to have been filed at that time by each of those +persons. +Consequences — appointment +(5) If a designated filing entity that is located in Canada, +a designated local entity or a Canadian filing entity (each +referred to in this subsection as an “appointed entity”) is +appointed to act on behalf of one or more persons in re- +spect of an MNE group for a fiscal year, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 403 +(a) the appointed entity must act on behalf of those +persons for the purposes of this Part in respect of the +fiscal year; +(b) any action taken by the appointed entity on behalf +of those persons for the purposes of this Part in re- +spect of the fiscal year is deemed to have been per- +formed by those persons; and +(c) the Minister must direct to the appointed entity +and those persons any communication for the purpos- +es of this Part as it applies to those persons in respect +of the fiscal year. +Demand for return +62 A person must, on demand sent by the Minister, file, +within any reasonable time that may be specified in the +demand, a return under this Act for any fiscal year that is +designated in the demand. +Trustees, etc. +63 Every trustee in bankruptcy, assignee, liquidator, cu- +rator, receiver, trustee or committee and every agent or +other person administering, managing, winding up, con- +trolling or otherwise dealing with the property, business, +estate or income of a person that has not filed a return +for a fiscal year as required by this Division must file the +return. +DIVISION 3 +Payments +Payments +64 The tax payable under this Act by a person in respect +of a fiscal year must be paid on or before the GIR due +date for the fiscal year. +Manner and form of payments +65 Every person that is required under this Act to pay +tax or any other amount must make the payment to the +account of the Receiver General for Canada in the man- +ner and form prescribed by the Minister. +Part 2 — assessment of another constituent entity +66 (1) The Minister may assess a particular constituent +entity of an MNE group that is located in Canada in re- +spect of tax and other amounts payable under this Part or +Part 2 by another constituent entity of the MNE group +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 404 +that is located in Canada. If such an assessment is made, +the particular constituent entity is jointly and severally, +or solidarily, liable with the other constituent entity to +pay the amount assessed and this Part applies to the par- +ticular constituent entity in respect of the amount as- +sessed, with any modifications that the circumstances re- +quire. +Limitation +(2) Subsection (1) does not limit the liability of the other +constituent entity under any other provision of this Act +or the liability of the particular constituent entity for the +interest that the particular constituent entity is liable to +pay under this Act on an assessment in respect of the +amount that the particular constituent entity is liable to +pay because of that subsection. +Part 3 — joint and several, or solidary, liability +(3) A particular constituent entity that is located in +Canada is, in respect of tax and other amounts payable +under this Part or Part 3 by another constituent entity of +the same MNE group or a joint venture entity in respect +of the same MNE group, jointly and severally, or solidari- +ly, liable with the other constituent entity or joint venture +entity to pay those amounts and this Part applies to the +particular constituent entity in respect of those amounts, +with any modifications that the circumstances require. +Part 3 — joint and several, or solidary, liability of joint +venture entities +(4) A particular joint venture entity that is located in +Canada is, in respect of tax and other amounts payable +under this Part or Part 3 by another joint venture entity +of the same joint venture group, jointly and severally, or +solidarily, liable with the other joint venture entity to pay +those amounts and this Part applies to the particular +joint venture entity in respect of those amounts, with any +modifications that the circumstances require. +Partnerships — joint and several, or solidary, liability +(5) A partnership and each member or former member +of the partnership (other than a member that is a limited +partner and is not a general partner) are jointly and sev- +erally, or solidarily, liable for +(a) the payment of all amounts that are required to be +paid by the partnership under this Act before or dur- +ing the period during which the member is a member +of the partnership and, if the member is a member of +the partnership when the partnership is dissolved, af- +ter the dissolution of the partnership, except that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 405 +(i) the member is liable for the payment of amounts +that become payable before the period only to the +extent of the property that is regarded as property +of the partnership under the relevant laws of gener- +al application to partnerships in force in a province +or other jurisdiction, and +(ii) the payment by the partnership or any member +of the partnership of an amount in respect of the li- +ability discharges their liability to the extent of that +amount; and +(b) all other obligations under this Act that arose be- +fore or during that period for which the partnership is +liable or, if the member was a member of the partner- +ship at the time the partnership was dissolved, the +obligations that arose upon or as a consequence of the +dissolution. +Partnerships — tiers +(6) For the purposes of this section, a partnership or oth- +er person that is (or is deemed by this subsection to be) a +member of a particular partnership that is a member of +another partnership is deemed to be a member of the +other partnership. +Trusts — joint and several, or solidary, liability +(7) A trust and all persons that are trustees of that trust +at any time during a fiscal year are jointly and severally, +or solidarily, liable for the payment of all amounts that +are required to be paid by the trust under this Act for the +fiscal year. +Persons liable in respect of other entities +(8) All persons that are, in respect of a constituent entity, +liable to pay an amount under this Act for a fiscal year +are jointly and severally, or solidarily, liable with the con- +stituent entity to pay all amounts that are required to be +paid by any of those persons or the constituent entity un- +der this Act for the fiscal year. +Discharge of liability +(9) If a particular person and another person are jointly +and severally, or solidarily, liable in respect of part or all +of the liability of the other person under this Act, the fol- +lowing rules apply: +(a) a payment by the particular person on account of +the particular person’s liability discharges, to the ex- +tent of the payment, the joint liability; and +(b) a payment by the other person on account of the +other person’s liability discharges the particular +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 406 +person’s liability only to the extent that the payment +operates to reduce the particular person’s liability to +an amount less than the amount in respect of which +the particular person is jointly and severally, or soli- +darily, liable. +Definition of transaction +67 (1) In this section and section 102, a transaction in- +cludes an arrangement or event. +Tax liability — property transferred not at arm’s +length +(2) If at any time a person transfers property, either di- +rectly or indirectly, by means of a trust or by any other +means to another person with which the transferor was +not, at that time, dealing at arm’s length, the transferee +and transferor are jointly and severally, or solidarily, li- +able to pay under this Act an amount equal to the lesser +of +(a) the amount determined by the formula +A − (B − C) +where +A +is the amount, if any, by which the fair market val- +ue of the property at that time exceeds the fair +market value at that time of the consideration giv- +en by the transferee for the transfer of the proper- +ty, +B +is the total of all amounts, if any, that the transfer- +ee was assessed under paragraph 97.44(1)(b) of +the Customs Act, subsection 325(2) of the Excise +Tax Act, subsection 160(2) of the Income Tax Act, +subsection 297(3) of the Excise Act, 2001, subsec- +tion 161(3) of the Greenhouse Gas Pollution Pric- +ing Act, subsection 80(3) of the Underused Hous- +ing Tax Act or subsection 150(4) of the Select Lux- +ury Items Tax Act in respect of the property, and +C +is the amount paid by the transferor in respect of +the amount determined for B, and +(b) the total of all amounts each of which is +(i) an amount that the transferor is liable to pay un- +der this Act in respect of +(A) the fiscal year that includes that time, or +(B) any preceding fiscal year, or +(ii) interest or penalties (other than amounts re- +ferred to in subparagraph (i)) for which the trans- +feror is liable at that time. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 407 +Limitation +(3) Subsection (2) does not limit the liability of the trans- +feror under any other provision of this Act or the liability +of the transferee for the interest that the transferee is li- +able to pay under this Act on an assessment in respect of +the amount that the transferee is liable to pay because of +that subsection. +Fair market value of undivided interest or right +(4) For the purposes of this section, the fair market value +at any time of an undivided interest in, or for civil law an +undivided right in, a property that is expressed as a pro- +portionate interest or right in that property is deemed to +be equal to the same proportion of the fair market value +of that property at that time. +Assessment +(5) Despite subsection 85(1), the Minister may at any +time assess a transferee in respect of any amount payable +because of this section, and this Part applies to the trans- +feree with any modifications that the circumstances re- +quire. +Rules applicable +(6) If a transferor and transferee become, because of +subsection (2), jointly and severally, or solidarily, liable +in respect of part or all of the liability of the transferor +under this Act, the following rules apply: +(a) a payment by the transferee on account of the +transferee’s liability discharges, to the extent of the +payment, the joint liability; and +(b) a payment by the transferor on account of the +transferor’s liability discharges the transferee’s liabili- +ty only to the extent that the payment operates to re- +duce the transferor’s liability to an amount less than +the amount in respect of which the transferee is, be- +cause of subsection (2), jointly and severally, or soli- +darily, liable. +Anti-avoidance rules +(7) For the purposes of subsections (1) to (6), if a person +(referred to in this section as the “transferor”) transfers +property, either directly or indirectly, by means of a trust +or by any other means whatever to another person (re- +ferred to in this section as the “transferee”) in a transac- +tion or as part of a series of transactions, the following +rules apply: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 408 +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at all times in the transac- +tion or series of transactions if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately before the transaction or series of +transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (5) in respect of that +amount) is deemed to have become payable in the fis- +cal year in which the property is transferred, if it is +reasonable to conclude that one of the purposes of the +transfer of the property is to avoid the payment of a +future amount payable under this Act by the transfer- +or or transferee; and +(c) the amount determined for A in paragraph (2)(a) +is deemed to be the greater of +(i) the amount otherwise determined for A in para- +graph (2)(a) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is +(A) the lowest fair market value of the con- +sideration (that is held by the transferor) +given for the property at any time during the +period beginning immediately before the +transaction or series of transactions and +ending immediately after the transaction or +series of transactions, or +(B) if the consideration is in a form that is +cancelled or extinguished during the period +referred to in clause (A), +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 409 +(I) the amount that is the lower of the +amount determined under clause (A) and +the fair market value during that period +of any property, other than property that +is cancelled or extinguished during the +period, that is substituted for the consid- +eration referred to in clause (A), or +(II) if no property is substituted for the +consideration referred to in clause (A), +other than property that is cancelled or +extinguished during the period, nil. +Payment in Canadian dollars +68 (1) Every person that is required under this Act to +pay an amount to the Receiver General for Canada must +pay the amount in Canadian dollars. +Exchange rate +(2) If an amount payable by a person for a fiscal year un- +der this Act would, in the absence of this subsection, be +denominated in a currency other than the Canadian dol- +lar, that amount is to be converted to Canadian dollars +using the average for the fiscal year of the daily rates of +exchange quoted by the Bank of Canada, or if there is no +daily rate quoted by the Bank of Canada for a particular +day, a daily rate of exchange that is acceptable to the +Minister, in respect of the two currencies. +Exception +(3) The Minister may, at any time, waive the require- +ment under subsection (1) and accept a currency other +than Canadian dollars. If such a waiver is granted, the +amount is to be converted from Canadian dollars to the +other currency using a rate of exchange that is acceptable +to the Minister. +Definition of electronic payment +69 (1) In this section, electronic payment means any +payment to the Receiver General for Canada that is made +through electronic services offered by a person described +in any of paragraphs (2)(a) to (d) or by any electronic +means specified by the Minister. +Electronic payment +(2) Every person that is required under this Act to pay an +amount to the Receiver General for Canada must, if the +amount is $10,000 or more, make the payment by way of +electronic payment, unless the person cannot reasonably +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 410 +pay the amount in that manner, to the account of the Re- +ceiver General for Canada at or through +(a) a bank; +(b) a credit union; +(c) a corporation that is authorized under the laws of +Canada or a province to carry on the business of offer- +ing its services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in indebtedness on the security of mortgages +on real property or hypothecs on immovables. +Small amounts owing by a person +70 (1) If, at any time, the total of all unpaid amounts +owing by a person to the Receiver General for Canada +under this Act does not exceed $2.00, the amount owing +by the person is deemed to be nil. +Small amounts payable to a person +(2) If, at any time, the total of all amounts payable by the +Minister to a person under this Act does not ex- +ceed $2.00, the Minister may apply those amounts +against any amount owing, at that time, by the person to +His Majesty in right of Canada. However, if the person, at +that time, does not owe any amount to His Majesty in +right of Canada, those amounts payable are deemed to be +nil. +DIVISION 4 +Interest +Compound interest +71 (1) If a person fails to pay an amount to the Receiver +General for Canada as and when required under this Act, +the person must pay to the Receiver General for Canada +interest on the amount. The interest must be compound- +ed daily at the rate prescribed under section 4301 of the +Income Tax Regulations, with any modifications that the +circumstances require, and determined for the period be- +ginning on the first day after the day on or before which +the amount was required to be paid and ending on the +day on which the amount is paid. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 411 +Payment of compounded interest +(2) For the purposes of subsection (1), interest that is +compounded on a particular day on an unpaid amount of +a person is deemed to be required to be paid by the per- +son to the Receiver General for Canada at the end of the +particular day, and, if the person has not paid the interest +so determined by the end of the day after the particular +day, the interest must be added to the unpaid amount at +the end of the particular day. +Period when interest not payable +(3) If the Minister has served a demand that a person +pay on or before a specified day all amounts payable by +the person under this Act on the date of the demand, and +the person pays the amount demanded on or before the +specified day, the Minister must waive any interest that +would otherwise apply in respect of the amount demand- +ed for the period beginning on the first day after the date +of the demand and ending on the day of payment. +Interest and penalty amounts of $25 or less +(4) If, at any time, a person pays an amount that is not +less than the total of all amounts, other than interest and +penalties, owing at that time to His Majesty in right of +Canada under this Act in respect of a fiscal year and the +total amount of interest and penalties payable by the per- +son under this Act in respect of the fiscal year is not more +than $25, the Minister may cancel the interest and penal- +ties. +Waiving or cancelling interest +72 (1) The Minister may, on or before the day that is 10 +calendar years after the end of a particular fiscal year, or +on application by a person on or before that day, waive, +cancel or reduce any interest otherwise payable by the +person under this Act on an amount that is required to be +paid by the person in respect of the particular fiscal year, +and may despite subsection 85(1), make any assessment +of the interest payable by the person that is necessary to +take into account the waiver, cancellation or reduction of +the interest. +Interest on amounts waived or cancelled +(2) If a person has paid an amount of interest and the +Minister waives, cancels or reduces any portion of that +amount under subsection (1), the Minister must refund +the portion of the amount and pay interest on it at the +rate prescribed under section 4301 of the Income Tax +Regulations, with any modifications that the circum- +stances require, beginning on the day that is 30 days after +the day on which the Minister received an application in +a manner satisfactory to the Minister to apply that sub- +section (or, if there is no such application, on the day on +which the Minister waives, cancels or reduces the portion +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 412 +of the amount) and ending on the day on which the por- +tion of the amount is paid as a refund or applied against +another amount owed by the person to His Majesty in +right of Canada. +DIVISION 5 +Administrative Charge Under the +Financial Administration Act +Dishonoured instruments +73 For the purposes of this Act and section 155.1 of the +Financial Administration Act, any charge that is payable +at any time by a person under the Financial Administra- +tion Act in respect of an instrument tendered in payment +or settlement of an amount that is payable under this Act +is deemed to be an amount that is payable by the person +at that time under this Act. In addition, Part II of the In- +terest and Administrative Charges Regulations does not +apply to the charge and any debt under subsection +155.1(3) of the Financial Administration Act in respect of +the charge is deemed to be extinguished at the time the +total of the amount and any applicable interest under this +Act is paid. +DIVISION 6 +Refunds +Statutory recovery rights +74 Except as specifically provided under this Act or the +Financial Administration Act, no person has a right to +recover any money that has been paid to His Majesty in +right of Canada as or on account of, or that has been tak- +en into account by His Majesty in right of Canada as, an +amount payable under this Act. +Refund — payment in error +75 (1) If a person, otherwise than because of an assess- +ment, has paid any moneys in error to His Majesty in +right of Canada, whether by reason of mistake of fact or +law or otherwise, and the moneys have been taken into +account by His Majesty in right of Canada as taxes, +penalties, interest or other amounts under this Act, then +an amount equal to the amount of the moneys must, sub- +ject to this Act, be refunded to the person if the person +applies for the refund of the amount within two years af- +ter the day on which the moneys were paid. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 413 +Form and contents of application +(2) An application under subsection (1) must be made in +the form and manner, and containing the information, +prescribed by the Minister. +Determination +(3) On receipt of an application made under subsection +(1), the Minister must, without delay, consider the appli- +cation and determine the amount of the refund, if any, +payable to the applicant. +Minister not bound +(4) In considering an application made under subsection +(1), the Minister is not bound by any application made or +information provided by or on behalf of any person. +Notice and payment +(5) After considering an application made under subsec- +tion (1), the Minister must +(a) send to the applicant a notice of the determination +made under subsection (3); and +(b) pay to the applicant the amount of the refund, if +any, payable to the applicant. +Objections and appeals +(6) For the purposes of Divisions 9 and 10 and subsec- +tions 82(6) and 137(7) and (13), a determination made +under subsection (3) is deemed to be an assessment. +Interest on payment +(7) If an amount is paid to an applicant under subsection +(5), the Minister must pay interest, at the rate prescribed +under section 4301 of the Income Tax Regulations, with +any modifications that the circumstances require, to the +applicant on the amount for the period beginning on the +day that is 30 days after the day on which the application +was received (or deemed received under subsection +82(5)) by the Minister and ending on the day on which +the amount is paid. +Determination valid and binding +(8) A determination made under subsection (3), subject +to being varied or vacated on an objection or appeal un- +der this Act and subject to an assessment, is deemed to +be valid and binding despite any irregularity, informality, +error, defect or omission in the notice of the determina- +tion or in any proceeding under this Act relating to the +determination. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 414 +Restriction — application to other debts +76 Instead of paying to a person a refund that might +otherwise be paid under this Act, the Minister may, if the +person is, or is about to become, liable to make a pay- +ment to His Majesty in right of Canada or a province, ap- +ply the amount of the refund to that liability and notify +the person of that action. +Restriction — unfulfilled filing requirements +77 The Minister must not, in respect of a person, refund, +repay, apply to other debts or set off amounts under this +Act until the person has filed with the Minister all returns +and other records of which the Minister has knowledge +that are required to be filed under this Act, the Income +Tax Act, the Excise Tax Act, the Excise Act, 2001, the Air +Travellers Security Charge Act, the Greenhouse Gas Pol- +lution Pricing Act, the Underused Housing Tax Act and +the Select Luxury Items Tax Act. +Restriction — trustees +78 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +of a bankrupt, a refund under this Act that the bankrupt +was entitled to claim before the appointment must not be +paid after the appointment unless all returns required +under this Act to be filed before the appointment have +been filed and all amounts required under this Act to be +paid by the bankrupt have been paid. +Overpayment of refund or interest +79 If an amount is paid to, or applied to a liability of, a +person as a refund or as interest under this Act and the +person is not entitled to the refund or interest or the +amount paid or applied exceeds the refund or interest to +which the person is entitled, the Minister may, despite +subsection 85(1), assess the person at any time and the +person must pay to the Receiver General for Canada an +amount equal to the refund, interest or excess on the day +on which the refund, interest or excess is paid to, or ap- +plied to a liability of, the person. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 415 +DIVISION 7 +Records and Information +Keeping records +80 (1) A person must keep all records that are necessary +to determine whether the person has complied with this +Act and, if the person is or was a constituent entity of an +MNE group, all of that person’s records that are neces- +sary to determine whether other constituent entities of +the group have complied with this Act. +Minister may specify information +(2) The Minister may specify the form that a record is to +take and any information that the record must contain. +Electronic records +(3) Every person required under this section to keep a +record that does so electronically must ensure that all +equipment and software necessary to make the record in- +telligible are available during the retention period re- +quired for the record. +General period for retention +(4) Subject to subsection (5), every person that is re- +quired to keep records must retain them for a period of +eight years after the end of the fiscal year to which they +relate or for any other period that may be prescribed by +regulation. +Exception — general period for retention +(5) If, for a fiscal year, a person has not filed a return as +and when required by Division 2 and subsequently files a +return for the fiscal year, then the person must retain the +records that are required by this section to be kept and +that relate to the year for a period of eight years after the +day on which the return is filed. +Inadequate records +(6) If a person fails to keep adequate records for the pur- +poses of this Act, the Minister may require the person to +keep any records that the Minister may specify and the +person must keep the records specified. +Objection or appeal +(7) If a person that is required under this section to keep +records serves a notice of objection, or is a party to an ap- +peal or reference, under this Act, the person must retain +every record that pertains to the subject matter of the ob- +jection, appeal or reference until the objection, appeal or +reference is finally disposed of. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 416 +Demand by Minister +(8) If the Minister is of the opinion that it is necessary +for the administration or enforcement of this Act, the +Minister may, by a demand served personally, sent by +confirmed delivery service or sent electronically, require +any person to keep records and retain them for any peri- +od that is specified in the demand, and the person must +comply with the demand. +Permission for earlier disposal +(9) A person that is required under this section to keep +records may dispose of them before the expiry of the pe- +riod during which they are required to be kept if permis- +sion for their disposal is given by the Minister. +Requirement to provide information or records +81 (1) Subject to subsection (2), but despite any other +provision of this Act, the Minister may — for any purpose +related to the administration or enforcement of this Act +by notice served personally, sent by confirmed delivery +service or sent electronically — require that any person +provide the Minister, within such reasonable time as is +specified in the notice, with any information or record. +Unnamed persons +(2) The Minister must not impose on any person (re- +ferred to in this section as a “third party”) a requirement +to provide information or any record relating to one or +more unnamed persons unless the Minister first obtains +the authorization of a judge under subsection (3). +Judicial authorization +(3) A judge of the Federal Court may, on application by +the Minister and subject to any conditions that the judge +considers appropriate, authorize the Minister to impose +on a third party a requirement under subsection (1) relat- +ing to an unnamed person, or more than one unnamed +person (referred to in this subsection as the “group”), if +the judge is satisfied by information on oath that +(a) the unnamed person or the group is ascertainable; +and +(b) the requirement is imposed to verify compliance +by the unnamed person, or persons in the group, with +any obligation under this Act. +Time period not to count +(4) If a person is sent or served with a notice of require- +ment under subsection (1), the period between the day +on which an application for judicial review in respect of +the requirement is made and the day on which the appli- +cation is finally disposed of is not to be counted in the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 417 +computation of the period within which an assessment of +the person may be made under subsection 85(1). +DIVISION 8 +Assessments +Assessment +82 (1) The Minister may assess a person for any tax or +other amount payable by the person under this Act and +may, despite any previous assessment covering, in whole +or in part, the same matter, vary the assessment, reassess +the person or make any additional assessments that the +circumstances require. +GAAR — notice of determination +(2) If, because of section 54, the Minister determines any +amount under this Act (other than an amount payable +under this Act) in respect of a person or entity, +(a) subsections 152(1.11) to (1.12) of the Income Tax +Act apply with any modifications that the circum- +stances require; +(b) the Minister must send to the person or entity, +with all due dispatch, a notice of determination stating +the amount so determined; and +(c) in applying the provisions of this Act, any such no- +tice of determination is to be treated as a notice of as- +sessment. +Liability not affected +(3) The liability of a person to pay an amount under this +Act is not affected by an incorrect or incomplete assess- +ment or by the fact that no assessment has been made. +Minister not bound +(4) The Minister is not bound by any return, application +or information provided by or on behalf of any person +and may make an assessment despite any return, appli- +cation or information provided or not provided. +Determination of refunds +(5) In assessing a person under subsection (1), the Min- +ister may determine whether a refund under section 75 is +payable to the person. If the Minister makes such a deter- +mination, the person is deemed to have made an applica- +tion under section 75 within two years after the day on +which the moneys were paid and the Minister is deemed +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 418 +to have received the application on the date of the notice +of assessment. +Irregularities +(6) An assessment must not be vacated or varied on an +appeal by reason only of an irregularity, informality, er- +ror, defect or omission by any person in the observance +of any directory provision of this Act. +Notice of assessment +83 (1) After assessing a person under this Act, the Min- +ister must send to the person a notice of the assessment. +Payment of remainder +(2) If the Minister has assessed a person for an amount, +any portion of that amount remaining unpaid is payable +to the Receiver General for Canada as of the date of the +notice of assessment. +Payment by Minister on assessment +84 Subject to subsections 87(11), 97(2) and 105(2), if an +assessment of a person in respect of a particular fiscal +year establishes that the person has paid an amount in +excess of the amount determined on that assessment to +be payable in respect of the particular fiscal year by the +person, the Minister must pay to the person a refund of +the amount of the excess together with interest, at the +rate prescribed under section 4301 of the Income Tax +Regulations, with any modifications that the circum- +stances require, on the amount of the excess for the peri- +od beginning on the day that is the later of 30 days fol- +lowing the GIR due date for the fiscal year and the day on +which the excess was paid and ending on the day on +which the refund is paid. +Limitation period for assessments +85 (1) Subject to subsections (2) to (5) and (10), no as- +sessment in respect of any tax or other amount payable +by a person under this Act is permitted more than seven +years after the later of +(a) the day on which the return to which the tax or +other amount payable relates was filed under Division +2, and +(b) the day on which the Minister receives the GIR. +Exception — objection or appeal +(2) An assessment in respect of any tax or other amount +payable by a person under this Act may be made at any +time if the assessment is made +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 419 +(a) to give effect to a decision on an objection or ap- +peal; +(b) with the written consent of an appellant to dispose +of an appeal; or +(c) to give effect to an alternative basis or argument +advanced by the Minister under subsection (5). +Exception — neglect or fraud +(3) An assessment in respect of any matter may be made +at any time if the person to be assessed, or the person fil- +ing a return, has in respect of that matter, +(a) made a misrepresentation that is attributable to +neglect, carelessness or wilful default; or +(b) committed fraud in filing a return or an applica- +tion for a refund or in providing any information un- +der this Act. +Exception — other period +(4) If, in making an assessment, the Minister determines +that a person has paid in respect of any matter an +amount in respect of a particular fiscal year that was in +fact payable in respect of another fiscal year, the Minister +may at any time make an assessment for that other fiscal +year in respect of that matter. +Alternative basis or argument +(5) The Minister may advance an alternative basis or ar- +gument in support of an assessment of a person, or in +support of all or any portion of the total amount deter- +mined on assessment to be payable by a person under +this Act, at any time after the period otherwise limited by +subsection (1) for making the assessment unless, on an +appeal under this Act, +(a) there is relevant evidence that the person is no +longer able to adduce without leave of the court; and +(b) it is not appropriate in the circumstances for the +court to order that the evidence be adduced. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 420 +Limitation — alternative basis or argument +(6) If a reassessment of a person gives effect to an alter- +native basis or argument advanced by the Minister under +subsection (5) in support of a particular assessment of +the person, the Minister is not to reassess for an amount +that is greater than the total amount of the particular as- +sessment. +Exception — alternative basis or argument +(7) Subsection (6) does not apply to any portion of an +amount determined on reassessment that the Minister +would, if this Act were read without reference to subsec- +tion (5), be entitled to reassess under this Act at any time +after the period otherwise limited by subsection (1) for +making the reassessment. +Filing waiver +(8) A person may, within the period otherwise limited by +subsection (1) for an assessment, waive the application of +that subsection by filing with the Minister a waiver, in +the form and manner prescribed by the Minister, specify- +ing the period for which, and the matter in respect of +which, the person waives the application of that subsec- +tion. +Revoking waiver +(9) Any person that has filed a waiver may revoke it by +filing with the Minister a notice of revocation in the form +and manner prescribed by the Minister. The waiver re- +mains in effect for 180 days after the day on which the +notice is filed. +Exception — waiver +(10) An assessment in respect of any matter specified in +a waiver filed under subsection (8) may be made at any +time within the period specified in the waiver unless the +waiver has been revoked under subsection (9), in which +case an assessment may be made at any time during the +180 days that the waiver remains in effect. +Assessment deemed valid and binding +86 An assessment is, subject to being varied or vacated +on an objection or appeal under this Act and subject to a +reassessment, deemed to be valid and binding despite +any irregularity, informality, error, defect or omission in +the assessment or in any proceeding under this Act relat- +ing to the assessment. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 421 +DIVISION 9 +Objections to Assessment +Objections to assessment +87 (1) A person that has been assessed and that objects +to the assessment may, within 90 days after the date of +the notice of the assessment, file with the Minister a no- +tice of objection, in the form and manner prescribed by +the Minister, setting out the reasons for the objection and +all relevant facts. +Issue to be decided +(2) A notice of objection must +(a) reasonably describe each issue to be decided; +(b) specify in respect of each issue the relief sought, +expressed as the change in any amount that is relevant +for the purposes of the assessment; and +(c) provide the facts and reasons relied on by the per- +son in respect of each issue. +Late compliance +(3) Despite subsection (2), if a notice of objection does +not include the information required under paragraph +(2)(b) or (c) in respect of an issue to be decided that is +described in the notice, the Minister may request that the +person provide the information, and that paragraph is +deemed to be complied with in respect of the issue if, +within 60 days after the request is made, the person sub- +mits the information in writing to the Minister. +Limitation on objections +(4) Despite subsection (1), if a person has filed a notice +of objection to an assessment (referred to in this section +as the “earlier assessment”) and the Minister makes a +particular assessment under subsection (8) as a result of +the notice of objection, the person may object to the par- +ticular assessment in respect of an issue only +(a) if the person complied with subsection (2) in the +notice with respect to that issue; and +(b) with respect to the relief sought in respect of that +issue as specified by the person in the notice. +Application of limitations +(5) If a particular assessment is made under subsection +(8) as a result of an objection made by a person to an +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 422 +earlier assessment, subsection (4) does not limit the right +of the person to object to the particular assessment in re- +spect of an issue that was part of the particular assess- +ment and not part of the earlier assessment. +Limitation on objections +(6) Despite subsection (1), a person is not permitted to +make an objection in respect of an issue for which the +person has waived the right of objection. +Acceptance of objection +(7) The Minister may accept a notice of objection even if +it was not filed in the form and manner prescribed by the +Minister. +Consideration of objection +(8) On receipt of a notice of objection, the Minister must, +without delay, reconsider the assessment and vacate, +confirm or vary it or make a reassessment. +Waiving reconsideration +(9) If, in a notice of objection, a person that wishes to ap- +peal directly to the Tax Court of Canada requests the +Minister not to reconsider the assessment objected to, +the Minister may confirm the assessment without recon- +sideration. +Notice of decision +(10) After reconsidering an assessment under subsection +(8) or confirming an assessment under subsection (9), +the Minister must, in writing, notify the person objecting +to the assessment of the Minister’s decision. +Payment by Minister on objection +(11) If the variation of an assessment for a fiscal year as +a result of an objection establishes that a person has paid +an amount in excess of the amount determined on that +assessment to be payable by the person, the Minister +must pay to the person a refund of the amount of the ex- +cess together with interest, at the rate prescribed under +section 4301 of the Income Tax Regulations, with any +modifications that the circumstances require, on the +amount of the excess for the period beginning on the day +that is the later of 30 days following the GIR due date for +the fiscal year and the day on which the excess was paid +and ending on the day on which the refund is paid. +Extension of time by Minister +88 (1) If no objection to an assessment is filed under +section 87 within the time limited by this Act, a person +may apply to the Minister for an extension of the time for +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 423 +filing a notice of objection and the Minister may grant +the application. +Contents of application +(2) An application made under subsection (1) must set +out the reasons for which the notice of objection was not +filed within the time limited by this Act for doing so. +How application made +(3) An application under subsection (1) must be made to +the Assistant Commissioner of the Appeals Branch of the +Agency in the form and manner prescribed by the Minis- +ter and must be accompanied by a copy of the notice of +objection. +Defect in application +(4) The Minister may accept an application made under +subsection (1) even though it was not made in accor- +dance with subsection (3). +Duties of Minister +(5) On receipt of an application made under subsection +(1), the Minister must, without delay, consider the appli- +cation and grant or refuse it, and notify the person in +writing of the decision. +Date of objection if application granted +(6) If an application made under subsection (1) is grant- +ed, the notice of objection is deemed to have been filed +on the day of the decision of the Minister. +Conditions for grant of application +(7) An application may be granted under this section on- +ly if +(a) the application is made within one year after the +expiry of the time limited by this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited by this Act for objecting, +the person +(A) was unable to act or to give a mandate to act +in the person’s name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, and +(iii) the application was made as soon as circum- +stances permitted. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 424 +DIVISION 10 +Appeal +Extension of time by Tax Court of Canada +89 (1) A person that has made an application under sec- +tion 88 may apply to the Tax Court of Canada to have the +application granted after either +(a) the Minister has refused the application, or +(b) 90 days have elapsed after the day on which the +application was made and the Minister has not noti- +fied the person of the Minister’s decision. +When application may not be made +(2) A person is not permitted to make an application un- +der subsection (1) later than 30 days after the day on +which notification of the decision referred to in subsec- +tion 88(5) was sent to the person. +How application made +(3) An application under subsection (1) must be made by +filing in the Registry of the Tax Court of Canada, in ac- +cordance with the Tax Court of Canada Act, the docu- +ments referred to in subsection 88(3) and the notifica- +tion, if any, referred to in subsection 88(5). +Copy to Commissioner +(4) The Tax Court of Canada must send a copy of any ap- +plication received under subsection (3) to the Commis- +sioner. +Powers of Tax Court of Canada +(5) The Tax Court of Canada may dispose of an applica- +tion received under subsection (3) by dismissing or +granting it and, in granting it, the Court may impose any +terms that it considers just or order that the notice of ob- +jection be deemed to be a valid objection as of the date of +the order. +Conditions for grant of application +(6) An application is to be granted by the Tax Court of +Canada under this section only if +(a) the application under subsection 88(1) is made +within one year after the expiry of the time limited by +this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited by this Act for objecting, +the person +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 425 +(A) was unable to act or to give a mandate to act +in the person’s name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application un- +der this section and the circumstances of the case, it +would be just and equitable to grant the applica- +tion, and +(iii) the application under subsection 88(1) was +made as soon as circumstances permitted. +Appeal to Tax Court of Canada +90 (1) Subject to subsection (2), a person that has filed a +notice of objection to an assessment may appeal to the +Tax Court of Canada to have the assessment varied or va- +cated, or a reassessment made, after either +(a) the Minister has confirmed the assessment or has +made a reassessment, or +(b) 180 days have elapsed after the day on which the +notice of objection was filed and the Minister has not +notified the person that the Minister has vacated or +confirmed the assessment or has made a reassess- +ment. +No appeal +(2) A person is not permitted to institute an appeal un- +der subsection (1) later than 90 days after the day on +which the notice that the Minister has confirmed the as- +sessment or made a reassessment is sent to the person +under subsection 87(10). +Amendment of appeal +(3) The Tax Court of Canada may, on any terms that it +sees fit, authorize a person that has instituted an appeal +in respect of a matter to amend the appeal to include any +further assessment in respect of the matter that the per- +son is entitled under this section to appeal. +Extension of time to appeal +91 (1) If no appeal to the Tax Court of Canada under +section 90 has been instituted within the time limited by +that section for doing so, a person may make an applica- +tion to the Tax Court of Canada for an order extending +the time within which an appeal may be instituted, and +the Court may make an order extending the time for ap- +pealing and may impose any terms that it considers just. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 426 +Contents of application +(2) An application made under subsection (1) must set +out the reasons why the appeal was not instituted within +the time limited by section 90 for doing so. +How application made +(3) An application under subsection (1) must be made by +filing in the Registry of the Tax Court of Canada, in ac- +cordance with the Tax Court of Canada Act, the applica- +tion and the notice of appeal. +Copy to Deputy Attorney General of Canada +(4) The Tax Court of Canada must send a copy of any ap- +plication made under subsection (1) to the office of the +Deputy Attorney General of Canada. +Conditions for order to be made +(5) An order may be made under this section only if +(a) the application under subsection (1) is made with- +in one year after the expiry of the time limited by sec- +tion 90 for appealing; and +(b) the person demonstrates that +(i) within the time limited by section 90 for appeal- +ing, the person +(A) was unable to act or to give a mandate to act +in the person’s name, or +(B) had a bona fide intention to appeal, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, +(iii) the application was made as soon as circum- +stances permitted, and +(iv) there are reasonable grounds for the appeal. +Limitation on appeals +92 (1) Despite section 90, if a person has filed a notice of +objection to an assessment, the person may appeal to the +Tax Court of Canada to have the assessment vacated, or a +reassessment made, only with respect to +(a) an issue in respect of which the person has com- +plied with subsection 87(2) in the notice and the relief +sought in respect of the issue as specified in the notice; +or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 427 +(b) an issue referred to in subsection 87(5), if the per- +son was not required to file a notice of objection to the +assessment that gave rise to the issue. +No appeal if waiver +(2) Despite section 90, a person is not permitted to ap- +peal to the Tax Court of Canada to have an assessment +vacated or varied in respect of an issue for which the per- +son has waived the right of objection or appeal. +Institution of appeals +93 An appeal to the Tax Court of Canada under this Act +must be instituted in accordance with the Tax Court of +Canada Act. +Disposition of appeal +94 (1) The Tax Court of Canada may dispose of an ap- +peal from an assessment by +(a) dismissing it; or +(b) allowing it and +(i) vacating the assessment, +(ii) varying the assessment, or +(iii) referring the assessment back to the Minister +for reconsideration and reassessment. +Partial disposition of appeal +(2) If an appeal raises more than one issue, the Tax +Court of Canada may, with the written consent of the +parties to the appeal, dispose of a particular issue by +(a) dismissing the appeal with respect to the particu- +lar issue; or +(b) allowing the appeal with respect to the particular +issue and +(i) varying the assessment, or +(ii) referring the assessment back to the Minister +for reconsideration and reassessment. +Disposal of remaining issues +(3) If a particular issue has been disposed of under sub- +section (2), the appeal with respect to the remaining is- +sues may continue. +Appeal to Federal Court of Appeal +(4) If the Tax Court of Canada has disposed of a particu- +lar issue under subsection (2), the parties to the appeal +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 428 +may, in accordance with the provisions of the Tax Court +of Canada Act or the Federal Courts Act, as they relate to +appeals from decisions of the Tax Court of Canada, ap- +peal the disposition to the Federal Court of Appeal as if it +were a final judgment of the Tax Court of Canada. +References to Tax Court of Canada +95 (1) The Minister and a person may agree that a ques- +tion arising under this Act, in respect of any assessment +or proposed assessment of the person, should be deter- +mined by the Tax Court of Canada. +Time during consideration not to count +(2) For the purposes of making an assessment, filing a +notice of objection to an assessment or instituting an ap- +peal from an assessment, the period beginning on the +day on which proceedings are instituted in the Tax Court +of Canada to have a question determined under subsec- +tion (1) and ending on the day on which the question is +finally determined is not to be counted in the computa- +tion of +(a) the seven-year period referred to in subsection +85(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 87; and +(c) the period within which an appeal may be institut- +ed under section 90. +Reference of common questions to Tax Court +96 (1) If the Minister is of the opinion that a question +arising out of one and the same transaction or occur- +rence, or series of transactions or occurrences, is com- +mon to assessments or proposed assessments in respect +of two or more persons, the Minister may apply to the +Tax Court of Canada for a determination of the question. +Contents of application +(2) An application made under subsection (1) must set +out +(a) the question in respect of which the Minister re- +quests a determination; +(b) the names of the persons that the Minister seeks to +have bound by the determination; and +(c) the facts and reasons on which the Minister relies +and on which the Minister based or intends to base +the assessments of each person named in the applica- +tion. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 429 +Service +(3) A copy of any application made under subsection (1) +must be served by the Minister on each of person named +in the application and on any other person that, in the +opinion of the Tax Court of Canada, is likely to be affect- +ed by the determination of the question. +Determination of question by Tax Court +(4) If the Tax Court of Canada is satisfied that a determi- +nation of a question set out in an application made under +subsection (1) will affect assessments or proposed assess- +ments in respect of two or more persons that have been +served with a copy of the application, the Tax Court of +Canada may make an order naming the persons in re- +spect of which the question will be determined and may +(a) if none of the persons named in the order has ap- +pealed from such an assessment, proceed to determine +the question in any manner that it considers appropri- +ate; or +(b) if one or more of the persons named in the order +has or have appealed, make any order that it considers +appropriate joining a party or parties to that appeal or +those appeals and proceed to determine the question +in any manner that it considers appropriate. +Determination final and conclusive +(5) Subject to subsection (6), if a question set out in an +application made under subsection (1) is determined by +the Tax Court of Canada, the determination is final and +conclusive for the purposes of any assessments of per- +sons named in an order by the Court under subsection +(4). +Appeal +(6) If a question set out in an application made under +subsection (1) is determined by the Tax Court of Canada, +the Minister or any of the persons that have been served +with a copy of the application and that are named in an +order of the Court under subsection (4) may, in accor- +dance with the provisions of this Act, the Tax Court of +Canada Act or the Federal Courts Act, as they relate to +appeals from decisions of the Tax Court of Canada, ap- +peal from the determination. +Parties to appeal +(7) The parties that are bound by a determination under +subsection (4) are parties to any appeal from the deter- +mination. +Time during consideration not to count +(8) For the purposes of making an assessment, filing a +notice of objection to an assessment or instituting an +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 430 +appeal from an assessment, the period referred to in sub- +section (9) must not be counted in the computation of +(a) the seven-year period referred to in subsection +85(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 87; and +(c) the period within which an appeal may be institut- +ed under section 90. +Excluded periods +(9) The period that is not to be counted in the computa- +tion of the periods referred to in paragraphs (8)(a) to (c) +is the period beginning on the day on which a copy of an +application made under this section is served on a person +under subsection (3) and +(a) in the case of a person named in an order of the +Tax Court of Canada under subsection (4), ending on +the day on which the determination becomes final and +conclusive; and +(b) in the case of any other person, ending on the day +on which the person is served with a notice that the +person has not been named in an order of the Tax +Court of Canada under subsection (4). +Payment by Minister on appeal +97 (1) If the Tax Court of Canada, the Federal Court of +Appeal or the Supreme Court of Canada has, on the dis- +position of an appeal in respect of taxes, interest or a +penalty payable under this Act by a person, referred an +assessment back to the Minister for reconsideration and +reassessment, or varied or vacated an assessment, the +Minister must, without delay, whether or not an appeal +from the decision of the Court has been or may be insti- +tuted, +(a) if the assessment has been referred back to the +Minister, reconsider the assessment and make a re- +assessment in accordance with the decision of the +Court unless otherwise directed in writing by the per- +son; and +(b) refund any overpayment resulting from the varia- +tion, vacation or reassessment. +The Minister may repay any tax, interest or penalties or +surrender any security accepted by the Minister for tax, +interest or penalties to that person or any other person +that has filed another objection or instituted another ap- +peal if, having regard to the reasons given on the disposi- +tion of the appeal, the Minister is satisfied that it would +be just and equitable to do so, but for greater certainty, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 431 +the Minister may, in accordance with the provisions of +this Act, the Tax Court of Canada Act, the Federal +Courts Act or the Supreme Court Act as they relate to ap- +peals from decisions of the Tax Court of Canada or the +Federal Court of Appeal, appeal from the decision of the +Court despite any variation or vacation of any assessment +by the Court or any reassessment made by the Minister +under paragraph (a). +Interest on refund +(2) If a refund is made under subsection (1) in respect of +an assessment for a particular fiscal year, interest at the +rate prescribed under section 4301 of the Income Tax +Regulations, with any modifications that the circum- +stances require, must be paid for the period beginning on +the day that is the later of 30 days following the GIR due +date for the fiscal year and the day on which the overpay- +ment referred to in that subsection was paid and ending +on the day on which the refund is paid. +DIVISION 11 +Penalties +Failure to file GIR +98 (1) If one or more constituent entities of a qualifying +MNE group that are located in Canada are required, un- +der subsection 60(1) or subparagraph 60(3)(b)(i), to file +with the Minister a GIR, in respect of the MNE group for +a fiscal year and any of them fails to file a complete or +substantially complete GIR — or, if the GIR is intended +to be filed by a qualifying foreign filing entity instead of +the one or more of the constituent entities, and no con- +stituent entity that is located in Canada notifies the Min- +ister under subsection 60(4) or subparagraph 60(5)(b)(i) +— on or before the GIR due date for the fiscal year, each +constituent entity that is located in Canada is jointly and +severally, or solidarily, liable to a penalty equal to the +amount determined by the formula +A × B +where +A +is $25,000; and +B +is the number of complete months, not exceeding 40, +within the period beginning on the GIR due date and +ending on the day on which the GIR is filed or notifi- +cation is made. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 432 +Failure to file GIR after notification +(2) If one or more constituent entities of a qualifying +MNE group that are located in Canada are required, un- +der subsection 60(2), to file with the Minister a GIR in re- +spect of the MNE group for a fiscal year and any of them +fails to file a complete or substantially complete GIR, +within 30 days of the notification described in paragraph +60(2)(b), each constituent entity that is located in Canada +is jointly and severally, or solidarily, liable to a penalty +equal to the amount determined by the formula +A × B +where +A +is $25,000; and +B +is the number of complete months, not exceeding 40, +within the period beginning on the day that is 30 +days after the Minister notifies the constituent enti- +ties of the MNE group that are located in Canada, or +the designated notification entity, of the requirement +to file a GIR, and ending on the day on which the +GIR is filed. +GIR transitional penalty relief +(3) Subsections (1) and (2) do not apply to a constituent +entity of a qualifying MNE group that is required to file a +GIR, in respect of the MNE group for a fiscal year, with +the Minister under subsection 60(1) or (2) or subpara- +graph 60(3)(b)(i), or notify the Minister under subsection +60(4) or subparagraph 60(5)(b)(i), if +(a) the fiscal year begins before January 1, 2027 and +ends before July 1, 2028; and +(b) in the opinion of the Minister, the entity used rea- +sonable measures to ensure the correct application of +the provisions of this Act. +Failure to file return under section 61 +99 (1) A person that fails to file a return for a fiscal year +as and when required under section 61 is liable to a +penalty equal to the total of +(a) an amount equal to 5% of the tax payable by the +person under this Act in respect of the fiscal year that +was unpaid on the day on which the return was re- +quired to be filed; and +(b) the amount obtained when 1% of that unpaid tax +is multiplied by the number of complete months, not +exceeding 12, beginning on the day on which the re- +turn was required to be filed and ending on the day on +which the return is filed. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 433 +Repeated failure to file — conditions +(2) Subsection (3) applies to a person in respect of a fis- +cal year if the person +(a) fails to file a return for the year as and when re- +quired by section 61; +(b) fails to comply with a demand sent under section +62 for a return for the year; and +(c) was, before the day on which the return referred to +in paragraph (a) was required to be filed, liable to a +penalty under subsection (1) in respect of a return for +any of the three preceding fiscal years. +Repeated failure to file — penalty +(3) If this subsection applies to a person in respect of a +fiscal year because of subsection (2), the person is liable +to a penalty equal to the total of +(a) an amount equal to 10% of the tax payable by the +person under this Act, in respect of the fiscal year that +was unpaid on the day on which the return was re- +quired to be filed; and +(b) the amount obtained when 2% of that unpaid tax +is multiplied by the number of complete months, not +exceeding 20, beginning on the day on which the re- +turn was required to be filed and ending on the day on +which the return is filed. +False statements or omissions +(4) A person that knowingly, or under circumstances +amounting to gross negligence, makes or participates in, +assents to or acquiesces in the making of a false state- +ment or omission in a return, application, form, certifi- +cate, statement, document, invoice, record or answer +(each of which is referred to in this subsection as a “re- +turn”) is liable to a penalty equal to the greater of $5,000 +and 25% of the total of +(a) if the false statement or omission is relevant to the +determination of an amount payable under this Act by +the person, the amount, if any, by which +(i) the amount that is payable +exceeds +(ii) the amount that would be payable if it were de- +termined on the basis of the information provided +in the return; and +(b) if the false statement or omission is relevant to the +determination of a refund or any other payment that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 434 +may be obtained under this Act, the amount, if any, by +which +(i) the amount that would be the refund or other +payment that would be payable if it were deter- +mined on the basis of the information provided in +the return +exceeds +(ii) the amount of the refund or other payment that +is payable to the person. +Failure to provide information +100 A person that fails to provide any information or +record as and when required under this Act, or as pre- +scribed by regulation, is liable to a penalty of $2,500 for +each such failure, in addition to any other penalty im- +posed under this Act. However, the person is not liable in +the case of any information or record required in respect +of another person under subsection 81(1) or section 119 if +a reasonable effort was made by the person to obtain the +information or record. +Unreasonable appeal +101 If the Tax Court of Canada disposes of an appeal by +a person in respect of an amount payable under this Act +or if such an appeal has been discontinued or dismissed +without trial, the Court may, on the application of the +Minister and whether or not the Court awards costs, or- +der the person to pay to the Receiver General for Canada +an amount not exceeding 10% of any part of the amount +that was in controversy in respect of which the Court de- +termines that there were no reasonable grounds for the +appeal, if in the opinion of the Court one of the main pur- +poses for instituting or maintaining any part of the ap- +peal was to defer the payment of any amount payable un- +der this Act. +Definitions +102 (1) The following definitions apply in this section. +planning activity includes +(a) organizing or creating, or assisting in the organiza- +tion or creation of, an arrangement, entity, plan or +scheme; and +(b) participating, directly or indirectly, in the selling +of an interest in, or the promotion of, an arrangement, +entity, plan, property or scheme. (activité de planifi- +cation) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 435 +section 67 avoidance planning by a transferor or a +transferee, means planning activity in respect of a trans- +action or series of transactions +(a) that is, or is part of, a section 67 avoidance trans- +action; and +(b) for which one of the purposes of the transaction or +series of transactions is to reduce +(i) a transferee’s joint and several, or solidary, lia- +bility for tax owing under this Act by the transferor, +or +(ii) the transferor’s or transferee’s ability to pay any +amount that is or that may become owing under +this Act. (planification d’évitement en vertu de +l’article 67) +section 67 avoidance transaction means a transaction +or series of transactions in respect of which +(a) the conditions set out in paragraph 67(7)(a) or (b) +are met; or +(b) if subsection 67(7) applies to the transaction or se- +ries of transactions, the amount determined under +subparagraph 67(7)(c)(ii) would exceed the amount +determined under subparagraph 67(7)(c)(i). (opéra- +tion d’évitement en vertu de l’article 67) +transferee has the meaning assigned by subsections +67(2) and (7). (bénéficiaire du transfert) +transferor has the meaning assigned by subsections +67(2) and (7). (auteur du transfert) +Section 67 avoidance penalty +(2) Every transferor or transferee that engages in, partic- +ipates in, assents to or acquiesces in planning activity +that the transferor or transferee, as the case may be, +knows is section 67 avoidance planning, or would reason- +ably be expected to know is section 67 avoidance plan- +ning, but for circumstances amounting to gross negli- +gence, is liable to a penalty that is the lesser of +(a) 50% of the amount payable under this Act (deter- +mined without reference to this subsection), the joint +and several, or solidary, liability for which was sought +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 436 +to be avoided through the section 67 avoidance plan- +ning, and +(b) $100,000. +General penalty +103 A person that fails to comply with any provision of +this Act, or the regulations made under this Act, for +which no other penalty is specified in this Act is liable to +a penalty of $2,500. +Payment of penalties +104 A person that is required to pay a penalty under this +Act must pay it, +(a) in the case of a penalty payable under section 98 or +99, on the day on which they are required to file the re- +turn or notify the Minister; and +(b) in any other case, on the day on which the original +notice of assessment of the penalty is sent. +Waiving or cancelling penalties +105 (1) The Minister may, on or before the day that is +10 calendar years after the end of a fiscal year in which a +penalty became payable under this Act by a person, or on +application by the person on or before that day, waive or +cancel all or any portion of that penalty, and may despite +subsection 85(1), make any assessment of the penalty +payable by the person that is necessary to take into ac- +count the waiver or cancellation of the penalty. +Refund of amount waived or cancelled +(2) If a person has paid a penalty and the Minister +waives or cancels any portion of that penalty under sub- +section (1), the Minister must refund the portion of the +penalty and pay interest on it at the rate prescribed un- +der section 4301 of the Income Tax Regulations, with any +modifications that the circumstances require, beginning +on the day that is 30 days after the day on which the Min- +ister received an application in a manner satisfactory to +the Minister to apply subsection (1) (or, if there is no +such application, on the day on which the Minister +waives or cancels the portion of the penalty) and ending +on the day on which the portion of the penalty is paid as +a refund or applied against another amount owed by the +person to His Majesty in right of Canada. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 437 +DIVISION 12 +Offences and Punishment +Failure to file or comply +106 (1) A person that fails to file a return as and when +required under this Act or that fails to comply with an +obligation under subsection 80(6) or (8) or section 81, or +an order made under section 112, is guilty of an offence +and, in addition to any penalty otherwise provided for +under this Act, is liable on summary conviction to a fine +of not less than $2,000 and not more than $40,000 or to +imprisonment for a term not exceeding 12 months, or to +both. +Saving +(2) A person that is convicted of an offence under sub- +section (1) for a failure to comply with a provision of this +Act is not liable to a penalty imposed under this Act for +the same failure, unless a notice of assessment for the +penalty was issued before the information or complaint +giving rise to the conviction was laid or made. +Offences for false or deceptive statement +107 (1) A person commits an offence that +(a) makes, or participates in, assents to or acquiesces +in the making of, a false or deceptive statement in a +return, application, form, certificate, statement, docu- +ment, invoice, record or answer filed or made under +this Act; +(b) for the purposes of evading payment of any +amount payable under this Act, or obtaining a refund +or other payment payable under this Act to which the +person is not entitled, +(i) destroys, alters, mutilates, conceals or otherwise +disposes of any records of a person, or +(ii) makes, or assents to or acquiesces in the mak- +ing of, a false or deceptive entry, or omits, or as- +sents to or acquiesces in the omission, to enter a +material particular in the records of a person; +(c) intentionally, in any manner, evades or attempts +to evade compliance with this Act or payment of an +amount payable under this Act; +(d) intentionally, in any manner, obtains or attempts +to obtain a refund or other payment payable under +this Act to which the person is not entitled; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 438 +(e) conspires with any person to commit an offence +described in any of paragraphs (a) to (d). +Punishment +(2) A person that commits an offence under subsection +(1) is guilty of an offence punishable on summary convic- +tion and, in addition to any penalty otherwise provided +for under this Act, is liable to +(a) a fine of not less than 50%, and not more than +200%, of the amount payable that was sought to be +evaded, or of the refund or other payment sought; +(b) imprisonment for a term not exceeding two years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding two years. +Prosecution on indictment +(3) A person that is charged with an offence described in +subsection (1) may, at the election of the Attorney Gener- +al of Canada, be prosecuted on indictment and, if con- +victed, is, in addition to any penalty otherwise provided +for under this Act, liable to +(a) a fine of not less than 100%, and not more than +200%, of the amount payable that was sought to be +evaded, or of the refund or other payment sought; +(b) imprisonment for a term not exceeding five years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding five years. +Penalty on conviction +(4) A person that is convicted of an offence under sub- +section (1) is not liable to a penalty imposed under this +Act for the same evasion or attempt unless a notice of as- +sessment for that penalty was issued before the informa- +tion or complaint giving rise to the conviction was laid or +made. +Stay of appeal +(5) If, in any appeal under this Act, substantially the +same facts are at issue as those that are at issue in a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 439 +prosecution under this section, the Minister may file a +stay of proceedings with the Tax Court of Canada and, on +that filing, the proceedings before the Tax Court of +Canada are stayed pending a final determination of the +outcome of the prosecution. +Failure to pay tax +108 A person that intentionally fails to pay tax as and +when required under this Act is guilty of an offence pun- +ishable on summary conviction and, in addition to any +penalty or interest otherwise provided for under this Act, +is liable to +(a) a fine not exceeding 20% of the amount of the tax +that should have been paid; +(b) imprisonment for a term not exceeding 12 +months; or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding 12 months. +Offence — confidential information +109 (1) A person is guilty of an offence and liable on +summary conviction to a fine not exceeding $5,000 or to +imprisonment for a term not exceeding 12 months, or to +both, if the person +(a) contravenes subsection 123(2); or +(b) knowingly contravenes an order made under sub- +section 123(7). +Offence +(2) A person to whom confidential information has been +provided for a particular purpose under subsection +123(6) and that for any other purpose knowingly uses, +provides to any person, allows the provision to any per- +son of or allows any person access to that information is +guilty of an offence and is liable on summary conviction +to a fine not exceeding $5,000 or to imprisonment for a +term not exceeding 12 months, or to both. +Definition of confidential information +(3) In subsection (2), confidential information has the +same meaning as in subsection 123(1). +General offence +110 A person that fails to comply with any provision of +this Act, or the regulations made under this Act, for +which no other offence is specified in this Act is guilty of +an offence punishable on summary conviction and is li- +able to a fine not exceeding $100,000 or to imprisonment +for a term not exceeding 12 months, or to both. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 440 +Defence of due diligence +111 No person is to be convicted of an offence under +section 106 or 110 of this Act if the person establishes +that they exercised all due diligence to prevent the com- +mission of the offence. +Compliance orders +112 If a person is convicted by a court of an offence for a +failure to comply with a provision of this Act, the court +may make any order that it deems appropriate to enforce +compliance with the provision. +Officers of corporations, etc. +113 If a person other than an individual commits an of- +fence under this Act, every officer, director or representa- +tive of the person who directed, authorized, assented to, +acquiesced in or participated in the commission of the of- +fence is a party to and is guilty of the offence and is liable +on conviction to the punishment provided for the of- +fence, whether or not the person has been prosecuted or +convicted. +Power to decrease punishment +114 Despite the Criminal Code or any other law, a court +does not have the power to impose less than the mini- +mum fine fixed under this Act in any prosecution or pro- +ceeding under this Act. +Information or complaint +115 (1) An information or complaint under this Act may +be laid or made by any official of the Agency, by a mem- +ber of the Royal Canadian Mounted Police or by any per- +son authorized to do so by the Minister and, if an infor- +mation or complaint purports to have been laid or made +under this Act, it is deemed to have been laid or made by +a person so authorized by the Minister and is not to be +called into question for lack of authority of the informant +or complainant, except by the Minister or a person acting +for the Minister or for His Majesty in right of Canada. +Two or more offences +(2) An information or complaint in respect of an offence +under this Act may be for one or more offences, and no +information, complaint, warrant, conviction or other pro- +ceeding in a prosecution under this Act is objectionable +or insufficient by reason of the fact that it relates to two +or more offences. +Territorial jurisdiction +(3) An information or complaint in respect of an offence +under this Act may be heard, tried or determined by any +court having territorial jurisdiction where the accused is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 441 +resident, carrying on a commercial activity, found, appre- +hended or in custody, even if the matter of the informa- +tion or complaint did not arise within that territorial ju- +risdiction. +Limitation of prosecutions +(4) No proceeding by way of summary conviction in re- +spect of an offence under this Act may be instituted more +than eight years after the day on which the subject matter +of the proceeding arose, unless the prosecutor and the +defendant agree that it may be instituted after the eight +years. +DIVISION 13 +Inspections +Authorized person +116 (1) A person authorized by the Minister (referred to +in this section as an “authorized person”) to do so may, at +all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act, inspect, audit or +examine the records, processes, property or premises of a +particular person that may be relevant in determining the +obligations of the particular person, or any other person, +under this Act and whether the particular person, or any +such other person, is in compliance with this Act. +Powers of authorized person +(2) Subject to subsection (3), an authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act +(a) enter any place in which the authorized person +reasonably believes that the particular person keeps or +should keep records, carries on any activity to which +this Act applies or does anything in relation to that ac- +tivity; +(b) require any individual to give the authorized per- +son all reasonable assistance, to answer all proper +questions relating to the administration or enforce- +ment of this Act and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 442 +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Act. +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, an authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +Warrant to enter dwelling-house +(4) A judge may on ex parte application by the Minister +issue a warrant authorizing a person to enter a dwelling- +house subject to the conditions specified in the warrant if +the judge is satisfied by information on oath that +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +(b) entry into the dwelling-house is necessary for any +purpose related to the administration or enforcement +of this Act; and +(c) entry into the dwelling-house has been, or there +are reasonable grounds to believe that entry will be, +refused. +Orders if entry refused +(5) If a judge is not satisfied that entry into a dwelling- +house is necessary for any purpose related to the admin- +istration or enforcement of this Act, the judge may, to the +extent that access was or may be expected to be refused +and that a record or property is or may be expected to be +kept in the dwelling-house, +(a) order the occupant of the dwelling-house to pro- +vide a person with reasonable access to any record or +property that is or should be kept in the dwelling- +house; and +(b) make any other order that is appropriate in the +circumstances to carry out the purposes of this Act. +Definition of dwelling-house +(6) In this section, dwelling-house means the whole or +any part of a building or structure that is kept or occu- +pied as a permanent or temporary residence, and in- +cludes +(a) a building within the curtilage of a dwelling-house +that is connected to it by a doorway or by a covered +and enclosed passageway; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 443 +(b) a unit that is designed to be mobile and to be used +as a permanent or temporary residence and that is be- +ing used as such a residence. +Compliance order +117 (1) On application by the Minister, a judge may, de- +spite section 112, order a person to provide any access, +assistance, information or record sought by the Minister +under section 81 or 116 if the judge is satisfied that the +person was required under section 81 or 116 to provide +the access, assistance, information or record and did not +do so. +Notice required +(2) An application under subsection (1) must not be +heard before the end of five clear days after the day on +which the notice of application is served on the person +against which the order is sought. +Judge may impose conditions +(3) A judge who makes an order under subsection (1) +may impose any conditions in respect of the order that +the judge considers appropriate. +Contempt of court +(4) If a person fails or refuses to comply with an order +under subsection (1), a judge may find the person in con- +tempt of court and the person is subject to the processes +and the punishments of the court to which the judge is +appointed. +Appeal +(5) An order by a judge under subsection (1) may be ap- +pealed to a court having appellate jurisdiction over deci- +sions of the court to which the judge is appointed. An ap- +peal does not suspend the execution of the order unless it +is so ordered by a judge of the court to which the appeal +is made. +Time period not to count +(6) If an application is commenced by the Minister under +subsection (1) to order a person to provide any access, +assistance, information or record, the period between the +day on which the person files a notice of appearance, or +otherwise opposes the application, and the day on which +the application is finally disposed of is not to be counted +in the computation of the period within which, under +subsection 85(1), an assessment may be made. +Search warrants +118 (1) A judge may, on ex parte application by the +Minister, issue a warrant authorizing any person named +in the warrant to enter and search any building, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 444 +receptacle or place for any record or thing that may af- +ford evidence of the commission of an offence under this +Act and to seize the record or thing and, as soon as is +practicable, bring it before, or make a report in respect of +it to, the judge or, if that judge is unable to act, another +judge of the same court, to be dealt with by the judge in +accordance with this section. +Evidence on oath +(2) An application under subsection (1) must be support- +ed by information on oath establishing the facts on which +the application is based. +Issue of warrants +(3) A judge may issue a warrant under subsection (1) if +the judge is satisfied that there are reasonable grounds to +believe that +(a) an offence under this Act has been committed; +(b) a record or thing that may afford evidence of the +commission of the offence is likely to be found; and +(c) the building, receptacle or place specified in the +application is likely to contain a record or thing re- +ferred to in paragraph (b). +Contents of warrant +(4) A warrant issued under subsection (1) must refer to +the offence for which it is issued, identify the building, +receptacle or place to be searched and the person that is +alleged to have committed the offence, and it must be +reasonably specific as to any record or thing to be +searched for and seized. +Seizure +(5) Any person that executes a warrant issued under sub- +section (1) may seize, in addition to the record or thing +referred to in that subsection, any other record or thing +that the person believes on reasonable grounds affords +evidence of the commission of an offence under this Act +and must, as soon as is practicable, bring the record or +thing before, or make a report in respect of the record or +thing to, the judge that issued the warrant or, if that +judge is unable to act, another judge of the same court, to +be dealt with by the judge in accordance with this sec- +tion. +Retention +(6) Subject to subsection (7), if any record or thing seized +under subsection (1) or (5) is brought before a judge or a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 445 +report in respect of the record or thing is made to a +judge, the judge must, unless the Minister waives reten- +tion, order that the record or thing be retained by the +Minister and the Minister must take reasonable care to +ensure that the record or thing is preserved until the con- +clusion of any investigation into the offence in relation to +which it was seized or until it is required to be produced +for the purposes of a criminal proceeding. +Return of records or things seized +(7) If any record or thing seized under subsection (1) or +(5) is brought before a judge or a report in respect of the +record or thing is made to a judge, the judge may, on the +judge’s own motion or on application by a person with an +interest in the record or thing on three clear days’ notice +of application to the Deputy Attorney General of Canada, +order that the record or thing be returned to the person +from which the record or thing was seized or to the per- +son that is otherwise legally entitled to the record or +thing, if the judge is satisfied that the record or thing +(a) will not be required for an investigation or a crimi- +nal proceeding; or +(b) was not seized in accordance with the warrant or +this section. +Access and copies +(8) A person from which any record or thing is seized un- +der this section is entitled, at all reasonable times and +subject to any reasonable conditions that may be im- +posed by the Minister, to inspect the record or thing and, +in the case of a document, to obtain one copy of the +record at the expense of the Minister. +Definition of foreign-based information or record +119 (1) For the purposes of this section, foreign-based +information or record means any information or record +that is available or located outside Canada and that may +be relevant to the administration or enforcement of this +Act. +Requirement to provide foreign-based information +(2) Despite any other provision of this Act, the Minister +may, by notice served personally, sent by confirmed de- +livery service or sent electronically, require a person resi- +dent in Canada or a non-resident person that carries on +business in Canada to provide any foreign-based infor- +mation or record. +Content of notice +(3) A notice referred to in subsection (2) must set out +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 446 +(a) a reasonable period of not less than 90 days for the +provision of the information or record; +(b) a description of the information or record being +sought; and +(c) the consequences under subsection (8) to the per- +son of the failure to provide the information or record +within the period set out in the notice. +Review by judge +(4) If a person is served or sent a notice of a requirement +under subsection (2), the person may, within 90 days af- +ter the day on which the notice was served or sent, apply +to a judge for a review of the requirement. +Powers on review +(5) On hearing an application under subsection (4) in re- +spect of a requirement, a judge may +(a) confirm the requirement; +(b) vary the requirement if the judge is satisfied that it +is appropriate to do so in the circumstances; or +(c) set aside the requirement if the judge is satisfied +that it is unreasonable. +Related person +(6) For the purposes of subsection (5), a requirement to +provide information or a record is not to be considered +unreasonable because the information or record is under +the control of, or available to, a non-resident person that +is not controlled by the person on which the notice of the +requirement under subsection (2) is served, or to which +that notice is sent, if that person is related to the non-res- +ident person. +Time during consideration not to count +(7) The period between the day on which an application +for review of a requirement is made under subsection (4) +and the day on which the review is decided is not to be +counted in the computation of +(a) the period set out in the notice of the requirement; +and +(b) the period within which an assessment may be +made under section 85. +Consequence of failure +(8) If a person fails to comply substantially with a notice +of a requirement served or sent under subsection (2) and +if the requirement is not set aside under subsection (5), +any court having jurisdiction in a civil proceeding +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 447 +relating to the administration or enforcement of this Act +must, on motion of the Minister, prohibit the introduc- +tion by that person (or by any other person that is a con- +stituent entity of an MNE group of which the first person +is, at any time between the time the notice was served or +sent under subsection (2) and the time the motion is +heard, a constituent entity) of any foreign-based infor- +mation or record covered by that notice. +Inquiry +120 (1) The Minister may, for any purpose related to +the administration or enforcement of this Act, authorize +any person, whether or not the person is an official of the +Agency, to make any inquiry that the Minister may deem +necessary with reference to anything relating to the ad- +ministration or enforcement of this Act. +Appointment of hearing officer +(2) If the Minister, under subsection (1), authorizes a +person to make an inquiry, the Minister must without de- +lay apply to the Tax Court of Canada for an order ap- +pointing a hearing officer before whom the inquiry will +be held. +Powers of hearing officer +(3) For the purposes of an inquiry authorized under sub- +section (1), a hearing officer appointed under subsection +(2) in relation to the inquiry has all the powers conferred +on a commissioner by sections 4 and 5 of the Inquiries +Act and that may be conferred on a commissioner under +section 11 of that Act. +When powers to be exercised +(4) A hearing officer appointed under subsection (2) in +relation to an inquiry must exercise the powers conferred +on a commissioner by section 4 of the Inquiries Act in re- +lation to any persons that the person authorized to make +the inquiry considers appropriate for the conduct of the +inquiry. However, the hearing officer is not to exercise +the power to punish any person unless, on application by +the hearing officer, a judge, including a judge of a county +court, certifies that the power may be exercised in the +matter disclosed in the application and the hearing offi- +cer has given to the person in respect of whom the power +is proposed to be exercised 24 hours’ notice of the hear- +ing of the application, or any shorter notice that the +judge considers reasonable. +Rights of witnesses +(5) Any person that gives evidence in an inquiry autho- +rized under subsection (1) is entitled to be represented by +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 448 +counsel and, on request made by the person to the Minis- +ter, to receive a transcript of that evidence. +Rights of person investigated +(6) Any person whose affairs are investigated in the +course of an inquiry authorized under subsection (1) is +entitled to be present and to be represented by counsel +throughout the inquiry unless the hearing officer ap- +pointed under subsection (2), on application by the Min- +ister or a person giving evidence, orders otherwise in re- +lation to all or any part of the inquiry on the ground that +the presence of the person and the person’s counsel, or +either of them, would be prejudicial to the effective con- +duct of the inquiry. +Copies +121 If any record is seized, inspected, audited, examined +or provided under any of sections 81, 116 to 118 and 120, +the person by whom it is seized, inspected, audited or ex- +amined or to whom it is provided or any official of the +Agency may make or cause to be made one or more +copies of it and, in the case of an electronic record, make +or cause to be made a printout of the electronic record, +and any copy or printout of the record purporting to be +certified by the Minister or an authorized person to be a +copy or printout made under this section is evidence of +the nature and content of the original record and has the +same probative force as the original record would have if +it were proven in the ordinary way. +Compliance +122 A person must, unless the person is unable to do so, +do everything the person is required to do under any of +sections 81 and 116 to 121 and no person is to, physically +or otherwise, do or attempt to do any of the following: +(a) interfere with, hinder or molest any official doing +anything the official is authorized to do under this Act; +and +(b) prevent any official from doing anything the offi- +cial is authorized to do under this Act. +DIVISION 14 +Confidentiality of Information +Definitions +123 (1) The following definitions apply in this section. +authorized person means a person that is engaged or +employed, or who was formerly engaged or employed, by +or on behalf of His Majesty in right of Canada to assist in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 449 +carrying out the provisions of this Act. (personne auto- +risée) +confidential information means information of any +kind and in any form that relates to one or more persons +and that is +(a) obtained by or on behalf of the Minister for the +purposes of this Act; or +(b) prepared from information referred to in para- +graph (a). +It does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates. (renseignement confidentiel) +court of appeal has the same meaning as in section 2 of +the Criminal Code. (cour d’appel) +Provision of confidential information +(2) Except as authorized under this section, an official +must not knowingly +(a) provide, or allow to be provided, to any person any +confidential information; +(b) allow any person to have access to any confidential +information; or +(c) use any confidential information other than in the +course of the administration or enforcement of this +Act. +Confidential information evidence not compellable +(3) Despite any other Act of Parliament or other law, no +official is required, in connection with any legal proceed- +ings, to give or produce evidence relating to any confi- +dential information. +Communications — proceedings +(4) Subsections (2) and (3) do not apply in respect of +(a) criminal proceedings, by way of either indictment +or summary conviction, that have been commenced by +the laying of an information or the preferring of an in- +dictment, under an Act of Parliament; +(b) any legal proceedings relating to the administra- +tion or enforcement of this Act, the Canada Pension +Plan, the Employment Insurance Act or any other Act +of Parliament or law of a province that provides for +the payment of a tax or duty, before a court of record, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 450 +including a court of record in a jurisdiction outside +Canada; or +(c) any legal proceedings under an international +agreement relating to trade before +(i) a court of record, including a court of record in a +jurisdiction outside Canada, +(ii) an international organization, or +(iii) a dispute settlement panel or an appellate body +created under an international agreement relating +to trade. +Authorized provision of confidential information +(5) The Minister may provide appropriate persons with +any confidential information that may reasonably be re- +garded as necessary solely for a purpose relating to the +life, health or safety of an individual. +Disclosure of confidential information +(6) An official may +(a) provide to a person any confidential information +that may reasonably be regarded as necessary for the +purposes of +(i) the administration or enforcement of this Act, +solely for those purposes, or +(ii) determining any liability or obligation of the +person or any refund or other payment to which the +person is or may become entitled under this Act; +(b) provide, allow to be provided, or allow inspection +of or access to any confidential information to or by +(i) any person, or any person within a class of per- +sons, that the Minister may authorize, subject to +any conditions that the Minister may specify, or +(ii) any person otherwise legally entitled to the in- +formation because of an Act of Parliament, solely +for the purposes for which that person is entitled to +the information; +(c) provide confidential information +(i) to an official of the Department of Finance solely +for the purposes of the administration of a federal- +provincial agreement made under the Federal- +Provincial Fiscal Arrangements Act, +(ii) to an official solely for the purposes of the for- +mulation, evaluation or implementation of a fiscal +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 451 +or trade policy or solely for the purposes of the ad- +ministration or enforcement of any Act of Parlia- +ment or law of a province that provides for the im- +position or collection of a tax or duty or an interna- +tional agreement relating to trade, +(iii) to an official solely for the purposes of the ne- +gotiation or implementation of an international +agreement relating to trade, a tax treaty or an +agreement for the exchange of information for tax +purposes, +(iv) to an official as to the name, address, occupa- +tion, size or type of business of a person, solely for +the purposes of enabling that official’s department +or agency to obtain statistical data for research and +analysis, +(v) to an official solely for the purpose of setting +off, against any sum of money that may be payable +by His Majesty in right of Canada, a debt due to +(A) His Majesty in right of Canada, or +(B) His Majesty in right of a province on account +of taxes payable to the province if an agreement +exists between Canada and the province under +which Canada is authorized to collect taxes on +behalf of the province, or +(vi) to an official solely for the purposes of section +7.1 of the Federal-Provincial Fiscal Arrangements +Act; +(d) provide confidential information to an official or +any person employed by or representing the govern- +ment of a foreign state, an international organization +established by the governments of states, a community +of states, or an institution of any such government or +organization, in accordance with and solely for the +purposes set out in an international convention, +agreement or other written arrangement relating to +trade between the Government of Canada or an insti- +tution of the Government of Canada and the govern- +ment of the foreign state, the organization, the com- +munity or the institution; +(e) provide confidential information, or allow the in- +spection of or access to confidential information, sole- +ly for the purposes of a provision contained in a tax +treaty or in a listed international agreement (as +those terms are defined in subsection 248(1) of the In- +come Tax Act); +(f) provide confidential information solely for the pur- +poses of sections 23 to 25 of the Financial Administra- +tion Act; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 452 +(g) use confidential information to compile informa- +tion in a form that does not directly or indirectly re- +veal the identity of the person to whom the informa- +tion relates; +(h) use, or provide to any person, confidential infor- +mation solely for a purpose relating to the supervision, +evaluation or discipline of an authorized person by His +Majesty in right of Canada in respect of a period dur- +ing which the authorized person was employed by or +engaged by or on behalf of His Majesty in right of +Canada to assist in the administration or enforcement +of this Act, to the extent that the information is rele- +vant for that purpose; +(i) provide access to records of confidential informa- +tion to the Librarian and Archivist of Canada or a per- +son acting on behalf of or under the direction of the +Librarian and Archivist, solely for the purposes of sec- +tion 12 of the Library and Archives of Canada Act, +and transfer such records to the care and control of +such persons solely for the purposes of section 13 of +that Act; +(j) use confidential information relating to a person to +provide information to that person; +(k) provide confidential information to a police offi- +cer, as defined in subsection 462.48(17) of the Crimi- +nal Code, solely for the purposes of investigating +whether an offence has been committed under the +Criminal Code, or the laying of an information or the +preferring of an indictment, if +(i) that information can reasonably be regarded as +being relevant for the purpose of ascertaining the +circumstances in which an offence under the Crimi- +nal Code may have been committed, or the identity +of the person or persons who may have committed +an offence, with respect to an official, or with re- +spect to any person related to that official, +(ii) the official was or is engaged in the administra- +tion or enforcement of this Act, and +(iii) the offence can reasonably be considered to be +related to that administration or enforcement; and +(l) provide information to a law enforcement officer of +an appropriate police organization in the circum- +stances described in subsection 211(6.4) of the Excise +Act, 2001. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 453 +Measures to prevent unauthorized use or disclosure +(7) The person presiding at a legal proceeding relating to +the supervision, evaluation or discipline of an authorized +person may order any measures that are necessary to en- +sure that confidential information is not used or provided +to any person for any purpose not relating to that pro- +ceeding, including +(a) holding a hearing in camera; +(b) banning the publication of the information; +(c) concealing the identity of the person to whom the +information relates; and +(d) sealing the records of the proceeding. +Disclosure to person or on consent +(8) An official may provide confidential information re- +lating to a person +(a) to that person; and +(b) with the consent of that person, to any other per- +son. +Appeal from order or direction +(9) An order or direction that is made in the course of or +in connection with any legal proceedings and that re- +quires an official to give or produce evidence relating to +any confidential information may, by notice served on all +interested parties, be appealed without delay by the Min- +ister or by the person against whom the order or direc- +tion is made to +(a) the court of appeal of the province in which the or- +der or direction is made, in the case of an order or di- +rection made by a court or other tribunal established +under the laws of the province, whether or not that +court or tribunal is exercising a jurisdiction conferred +by the laws of Canada; or +(b) the Federal Court of Appeal, in the case of an or- +der or direction made by a court or other tribunal es- +tablished under the laws of Canada. +Disposition of appeal +(10) The court to which an appeal is taken under subsec- +tion (9) may allow the appeal and quash the order or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 454 +direction appealed from or dismiss the appeal, and the +rules of practice and procedure from time to time govern- +ing appeals to the courts apply, with such modifications +as the circumstances require, to an appeal instituted un- +der that subsection. +Stay +(11) An appeal instituted under subsection (9) stays the +operation of the order or direction appealed from until +judgment is pronounced. +DIVISION 15 +Collection +Definitions +124 (1) The following definitions apply in this section. +action means an action to collect a tax debt of a person +and includes a proceeding in a court and anything done +by the Minister under any of sections 127 to 132. (action) +legal representative of a person means a trustee in +bankruptcy, an assignee, a liquidator, a curator, a receiv- +er of any kind, a trustee, an heir, an administrator, an ex- +ecutor, a liquidator of a succession, a committee, or any +other similar person that is administering, winding up, +controlling or otherwise dealing in a representative or +fiduciary capacity with any property, business, commer- +cial activity or estate or succession that belongs or be- +longed to, or that is or was held for the benefit of, the +person or the person’s estate or succession. (représen- +tant légal) +tax debt means any amount payable by a person under +this Act. (dette fiscale) +Debts to His Majesty +(2) A tax debt is a debt due to His Majesty in right of +Canada and is recoverable as such in the Federal Court or +any other court of competent jurisdiction or in any other +manner provided under this Act. +Court proceedings +(3) The Minister may not commence a proceeding in a +court to collect a tax debt of a person in respect of an +amount that may be assessed under this Act unless when +the proceeding is commenced the person has been as- +sessed for that amount. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 455 +No actions after limitation period +(4) The Minister must not commence an action to collect +a tax debt after the end of the limitation period for the +collection of the tax debt. +Limitation period +(5) The limitation period for the collection of a tax debt +of a person +(a) begins +(i) if a notice of assessment in respect of the tax +debt, or a notice referred to in subsection 133(1) in +respect of the tax debt, is sent to or served on the +person, on the day that is 90 days after the day on +which the last one of those notices is sent or served, +and +(ii) if no notice referred to in subparagraph (i) in +respect of the tax debt is sent or served, on the ear- +liest day on which the Minister can commence an +action to collect that tax debt; and +(b) ends, subject to subsection (9), on the day that is +10 years after the day on which it begins. +Limitation period restarted +(6) The limitation period referred to in subsection (5) for +the collection of a tax debt of a person restarts (and ends, +subject to subsection (9), on the day that is 10 years after +the day on which it restarts) on any day, before it would +otherwise end, on which +(a) the person acknowledges the tax debt in accor- +dance with subsection (7); +(b) all or part of the tax debt is reduced by the applica- +tion of a refund under section 76; +(c) the Minister commences an action to collect the +tax debt; or +(d) the Minister assesses, under this Act, another per- +son in respect of the tax debt. +Acknowledgement of tax debts +(7) A person acknowledges a tax debt if the person +(a) promises, in writing, to pay the tax debt; +(b) makes a written acknowledgement of the tax debt, +whether or not a promise to pay can be inferred from +the acknowledgement and whether or not it contains a +refusal to pay; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 456 +(c) makes a payment, including a purported payment +by way of a negotiable instrument that is dishonoured, +on account of the tax debt. +Agent or mandatary or legal representative +(8) For the purposes of this section, an acknowledge- +ment made by a person’s agent or mandatary or legal +representative has the same effect as if it were made by +the person. +Extension of limitation period +(9) In computing the day on which a limitation period +ends, there must be added the number of days on which +one or more of the following is the case: +(a) the Minister has postponed the collection action +against the person under subsection (11) in respect of +the tax debt; +(b) the Minister has accepted and holds security in +lieu of payment of the tax debt; +(c) if the person was resident in Canada on the appli- +cable day referred to in paragraph (5)(a) in respect of +the tax debt, the person is non-resident; +(d) the Minister is not permitted, because of any of +subsections 125(2) to (5), to take any of the actions re- +ferred to in subsection 125(1) in respect of the tax +debt; +(e) an action that the Minister may otherwise take in +respect of the tax debt is restricted or not permitted +under any provision of the Bankruptcy and Insolven- +cy Act, the Companies’ Creditors Arrangement Act or +the Farm Debt Mediation Act. +Assessment before collection +(10) The Minister must not take any collection action +under sections 127 to 132 in respect of any amount +payable by a person that may be assessed under this Act, +other than interest under section 71, unless the amount +has been or may be assessed. +Postponement of collection +(11) The Minister may, subject to any terms and condi- +tions that the Minister may stipulate, postpone collection +action against a person in respect of all or any part of any +amount assessed that is the subject of a dispute between +the Minister and the person. +Interest on judgments +(12) If a judgment is obtained for any amount payable +under this Act, including by the registration of a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 457 +certificate under section 127, the provisions of this Act +under which interest is payable for a failure to pay an +amount apply, with any modifications that the circum- +stances require, to the failure to pay the judgment debt +and the interest is recoverable in the same manner as the +judgment debt. +Litigation costs +(13) If an amount is payable by a person to His Majesty +in right of Canada because of an order, judgment or +award of a court in respect of the costs of litigation relat- +ing to a matter to which this Act applies, sections 127 to +133 apply to the amount as if it were payable under this +Act. +Collection restrictions +125 (1) If a person is liable for the payment of an +amount under this Act, the Minister must not, for the +purpose of collecting the amount, take any of the follow- +ing actions until the end of 90 days after the date of a no- +tice of assessment issued under this Act in respect of the +amount: +(a) commence legal proceedings in a court; +(b) certify the amount under section 127; +(c) require a person to make a payment under subsec- +tion 128(1); +(d) require an institution (within the meaning of sub- +section 128(2)) or a person to make a payment under +subsection 128(2); +(e) require a person to turn over moneys under sub- +section 131(1); and +(f) give a notice, issue a certificate or make a direction +under subsection 132(1). +No action after service of notice of objection +(2) If a person has served a notice of objection under this +Act to an assessment of an amount payable under this +Act, the Minister must not, for the purpose of collecting +the amount in controversy, take any of the actions re- +ferred to in subsection (1) until the end of 90 days after +the date of the notice to the person that the Minister has +confirmed or varied the assessment. +No action after appeal +(3) If a person has appealed to the Tax Court of Canada +from an assessment of an amount payable under this Act, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 458 +the Minister must not, for the purpose of collecting the +amount in controversy, take any of the actions referred to +in subsection (1) before the earlier of the day on which a +copy of the decision of the Court is mailed to the person +and the day on which the person discontinues the appeal. +No action pending determination +(4) If a person has agreed under subsection 95(1) that a +question should be determined by the Tax Court of +Canada, or if a person is served with a copy of an applica- +tion made under subsection 96(1) to that Court for the +determination of a question, the Minister must not take +any of the actions referred to in subsection (1) for the +purpose of collecting that part of an amount assessed, the +liability for payment of which could be affected by the de- +termination of the question, before the day on which the +question is determined by the Court. +Action after judgment +(5) Despite any other provision of this section, if a per- +son has served a notice of objection under this Act to an +assessment or has appealed to the Tax Court of Canada +from an assessment and agrees in writing with the Minis- +ter to delay proceedings on the objection or appeal, as the +case may be, until judgment has been given in another +action before the Tax Court of Canada, the Federal Court +of Appeal or the Supreme Court of Canada in which the +issue is the same, or substantially the same, as that raised +in the objection or appeal of the person, the Minister may +take any of the actions referred to in subsection (1) for +the purpose of collecting the amount assessed, or a part +of it, determined in a manner consistent with the judg- +ment of the Court in the other action at any time after the +Minister notifies the person in writing that the judgment +has been given by the Court in the other action. +Collection of large amounts +(6) Despite subsections (1) to (5), if, at any time, the total +of all amounts that a person has been assessed under this +Act and that remain unpaid exceeds $1 million, the Min- +ister may collect up to 50% of the total. +Security +126 (1) The Minister may, if the Minister considers it +advisable, accept security in an amount and a form satis- +factory to the Minister for the payment of any amount +that is or may become payable under this Act. +Surrender of excess security +(2) If a person that has given security, or on whose be- +half security has been given, under this section requests +in writing that the Minister surrender the security or any +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 459 +part of it, the Minister must surrender the security to the +extent that its value exceeds, at the time the request is re- +ceived by the Minister, the amount that is sought to be +secured. +Additional security +(3) The adequacy of security furnished by or on behalf of +a person under subsection (1) is to be determined by the +Minister, and the Minister may require additional securi- +ty to be given or maintained from time to time by or on +behalf of the person if the Minister determines that the +security that has been given or maintained is no longer +adequate. +Certificates +127 (1) Any amount payable by a person (referred to in +this section as the “debtor”) under this Act that has not +been paid as and when required under this Act may be +certified by the Minister as an amount payable by the +debtor. +Registration in court +(2) On production to the Federal Court, a certificate +made under subsection (1) in respect of a debtor is to be +registered in the Court and, when so registered, has the +same effect, and all proceedings may be taken on the cer- +tificate, as if it were a judgment obtained in the Court +against the debtor for a debt in the amount certified plus +interest on the amount as provided under this Act to the +day of payment and, for the purposes of those proceed- +ings, the certificate is deemed to be a judgment of the +Court against the debtor for a debt due to His Majesty in +right of Canada and enforceable as such. +Costs +(3) All reasonable costs and charges incurred or paid for +the registration in the Federal Court of a certificate made +under subsection (1), or in respect of any proceedings +taken to collect the amount certified, are recoverable in +the same manner as if they had been included in the +amount certified in the certificate when it was registered. +Charge on property +(4) A document issued by the Federal Court that is evi- +dence of a registered certificate in respect of a debtor, a +writ of that Court issued in accordance with the certifi- +cate or any notification of the document or writ (which +document, writ or notification is referred to in this sec- +tion as a “memorial”) may be filed, registered or other- +wise recorded for the purpose of creating a charge, lien or +priority on, or a binding interest in, property in a +province, or any interest in, or for civil law any right in, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 460 +such property, held by the debtor, in the same manner as +a document that is evidence of +(a) a judgment of the superior court of the province +against a person for a debt owing by the person, or +(b) an amount payable or required to be remitted by a +person in the province in respect of a debt owing to +His Majesty in right of the province +may be filed, registered or otherwise recorded in accor- +dance with the law of the province to create a charge, lien +or priority on, or a binding interest in, the property or in- +terest. +Creation of charge +(5) If a memorial has been filed, registered or otherwise +recorded under subsection (4), +(a) a charge, lien or priority is created on, or a binding +interest is created in, property in the province, or any +interest in, or for civil law any right in, such property, +held by the debtor, or +(b) such property, or interest or right in the property, +is otherwise bound +in the same manner and to the same extent as if the +memorial were a document that is evidence of a judg- +ment referred to in paragraph (4)(a) or an amount re- +ferred to in paragraph (4)(b), and the charge, lien, priori- +ty or binding interest created is subordinate to any +charge, lien, priority or binding interest in respect of +which all steps necessary to make it effective against oth- +er creditors were taken before the day on which the +memorial was filed, registered or otherwise recorded. +Proceedings in respect of memorial +(6) If a memorial is filed, registered or otherwise record- +ed in a province under subsection (4), proceedings may +be taken in the province in respect of the memorial, in- +cluding proceedings +(a) to enforce payment of the amount evidenced by +the memorial, interest on the amount and all costs and +charges paid or incurred in respect of +(i) the filing, registration or other recording of the +memorial, and +(ii) proceedings taken to collect the amount, +(b) to renew or otherwise prolong the effectiveness of +the filing, registration or other recording of the memo- +rial, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 461 +(c) to cancel or withdraw the memorial wholly or in +respect of any of the property, or interests or rights, +affected by the memorial, or +(d) to postpone the effectiveness of the filing, registra- +tion or other recording of the memorial in favour of +any right, charge, lien or priority that has been or is +intended to be filed, registered or otherwise recorded +in respect of any property, or interest or rights, affect- +ed by the memorial, +in the same manner and to the same extent as if the +memorial were a document that is evidence of a judg- +ment referred to in paragraph (4)(a) or an amount re- +ferred to in paragraph (4)(b). However, if in any such +proceeding or as a condition precedent to any such pro- +ceeding, any order, consent or ruling is required under +the law of the province to be made or given by the superi- +or court of the province or by a judge or official of the +court, a similar order, consent or ruling may be made or +given by the Federal Court or by a judge or official of the +Federal Court and, when so made or given, has the same +effect for the purposes of the proceeding as if it were +made or given by the superior court of the province or by +a judge or official of the court. +Presentation of documents +(7) If +(a) a memorial is presented for filing, registration or +other recording under subsection (4), or a document +relating to the memorial is presented for filing, regis- +tration or other recording for the purpose of any pro- +ceeding referred to in subsection (6), to any official in +the land registry system, personal property or movable +property registry system, or other registry system, of a +province, or +(b) access is sought to any person, place or thing in a +province to make the filing, registration or other +recording, +the memorial or document must be accepted for filing, +registration or other recording or the access must be +granted, as the case may be, in the same manner and to +the same extent as if the memorial or document relating +to the memorial were a document that is evidence of a +judgment referred to in paragraph (4)(a) or an amount +referred to in paragraph (4)(b) for the purpose of a simi- +lar proceeding. However, if the memorial or document is +issued by the Federal Court or signed or certified by a +judge or official of the Court, any affidavit, declaration or +other evidence required under the law of the province to +be provided with or to accompany the memorial or docu- +ment in the proceedings is deemed to have been provided +with or to have accompanied the memorial or document +as so required. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 462 +Prohibition — sale, etc., without consent +(8) Despite any other law of Canada or law of a province, +a sheriff or other person must not, without the written +consent of the Minister, sell or otherwise dispose of any +property or publish any notice or otherwise advertise in +respect of any sale or other disposition of any property as +a result of any process issued or charge, lien, priority or +binding interest created in any proceeding to collect an +amount certified in a certificate made under subsection +(1), interest on the amount or costs. However, if that con- +sent is subsequently given, any property that would have +been affected by that process, charge, lien, priority or +binding interest if the Minister’s consent had been given +at the time the process was issued or the charge, lien, pri- +ority or binding interest was created, as the case may be, +is to be bound, seized, attached, charged or otherwise af- +fected as it would have been if that consent had been giv- +en at the time that process was issued or the charge, lien, +priority or binding interest was created, as the case may +be. +Completion of notices, etc. +(9) If information required to be set out by any sheriff or +other person in a minute, notice or document required to +be completed for any purpose cannot, because of subsec- +tion (8), be so set out without the written consent of the +Minister, the sheriff or other person must complete the +minute, notice or document to the extent possible with- +out that information and, when that consent of the Min- +ister is given, a further minute, notice or document set- +ting out all the information must be completed for the +same purpose, and the sheriff or other person, having +complied with this subsection, is deemed to have com- +plied with the Act, regulation or rule requiring the infor- +mation to be set out in the minute, notice or document. +Application for order +(10) A sheriff or other person that is unable, because of +subsection (8) or (9), to comply with any law or rule of +court is bound by any order made by a judge of the Fed- +eral Court, on an ex parte application by the Minister, for +the purpose of giving effect to the proceeding, charge, +lien, priority or binding interest. +Deemed security +(11) If a charge, lien, priority or binding interest created +under subsection (5) by filing, registering or otherwise +recording a memorial under subsection (4) is registered +in accordance with subsection 87(1) of the Bankruptcy +and Insolvency Act, it is deemed +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 463 +(a) to be a claim that is secured by a security and that, +subject to subsection 87(2) of that Act, ranks as a se- +cured claim under that Act; and +(b) to also be a claim referred to in paragraph 86(2)(a) +of that Act. +Details in certificates and memorials +(12) Despite any other law of Canada or a province, in +any certificate made under subsection (1) in respect of a +debtor, any memorial that is evidence of a certificate or +any writ or document issued for the purpose of collecting +an amount certified, it is sufficient for all purposes +(a) to set out, as the amount payable by the debtor, +the total of amounts payable by the debtor without +setting out the separate amounts making up that total; +and +(b) to refer to the rate of interest to be charged on the +separate amounts making up the amount payable in +general terms as interest at the rate prescribed under +section 4301 of the Income Tax Regulations, with any +modifications that the circumstances require, applica- +ble from time to time on amounts payable to the Re- +ceiver General for Canada, without indicating the spe- +cific rates of interest to be charged on each of the sep- +arate amounts or to be charged for any period. +Garnishment +128 (1) If the Minister has knowledge or suspects that a +person is, or will be within one year, liable to make a pay- +ment to another person that is liable to pay an amount +under this Act (referred to in this section as a “debtor”), +the Minister may, by notice in writing, require the person +to pay without delay, if the money is immediately +payable, and in any other case, as and when the money +becomes payable, the money otherwise payable to the +debtor in whole or in part to the Receiver General for +Canada on account of the debtor’s liability under this Act. +Garnishment of loans or advances +(2) Without limiting the generality of subsection (1), if +the Minister has knowledge or suspects that within 90 +days +(a) a bank, credit union, trust company or other simi- +lar person (referred to in this section as an “institu- +tion”) will loan or advance money to, or make a pay- +ment on behalf of, or make a payment in respect of a +negotiable instrument issued by, a debtor that is in- +debted to the institution and that has granted security +in respect of the indebtedness, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 464 +(b) a person, other than an institution, will loan or ad- +vance money to, or make a payment on behalf of, a +debtor that the Minister knows or suspects +(i) is employed by, or is engaged in providing ser- +vices or property to, that person or was or will be, +within 90 days, so employed or engaged, or +(ii) if that person is a corporation, is not dealing at +arm’s length with that person, +the Minister may, by notice in writing, require the insti- +tution or person, as the case may be, to pay in whole or in +part to the Receiver General for Canada on account of the +debtor’s liability under this Act the money that would +otherwise be so loaned, advanced or paid. +Effect of receipt +(3) A receipt issued by the Minister for money paid as re- +quired under this section is a good and sufficient dis- +charge of the original liability to the extent of the pay- +ment. +Effect of requirement +(4) If the Minister has, under this section, required a +person to pay to the Receiver General for Canada on ac- +count of a debtor’s liability under this Act money other- +wise payable by the person to the debtor as interest, rent, +remuneration, a dividend, an annuity or another periodic +payment, the requirement applies to all such payments to +be made by the person to the debtor until the liability un- +der this Act is satisfied and the requirement operates to +require payments to the Receiver General for Canada out +of each such payment of any amount that is specified by +the Minister in a notice in writing. +Failure to comply +(5) A person that fails to comply with a requirement un- +der subsection (1) or (4) is liable to pay to His Majesty in +right of Canada an amount equal to the amount that the +person was required under that subsection to pay to the +Receiver General for Canada. +Other failures to comply +(6) An institution or person that fails to comply with a +requirement under subsection (2) with respect to money +to be loaned, advanced or paid is liable to pay to His +Majesty in right of Canada an amount equal to the lesser +of +(a) the total of the money so loaned, advanced or paid, +and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 465 +(b) the amount that the institution or person was re- +quired under that subsection to pay to the Receiver +General for Canada. +Assessment +(7) The Minister may assess any person for any amount +payable under this section by the person to the Receiver +General for Canada and, if the Minister sends a notice of +assessment, sections 70 and 82 to 97 apply with any mod- +ifications that the circumstances require. +Time limit +(8) An assessment of an amount payable under this sec- +tion by a person to the Receiver General for Canada is +not to be made more than four years after the person re- +ceives the notice from the Minister requiring the pay- +ment. +Effect of payment as required +(9) If an amount that would otherwise have been ad- +vanced, loaned or paid to or on behalf of a debtor is paid +by a person to the Receiver General for Canada in accor- +dance with a notice from the Minister issued under this +section, or with an assessment made under subsection +(7), the person is deemed for all purposes to have ad- +vanced, loaned or paid the amount to or on behalf of the +debtor. +Recovery by deduction or set-off +129 If a person is indebted to His Majesty in right of +Canada under this Act, the Minister may require the re- +tention by way of deduction or set-off of any amount that +the Minister may specify out of any amount that may be +or become payable to that person by His Majesty in right +of Canada. +Acquisition of debtor’s property +130 For the purpose of collecting debts owed by a per- +son to His Majesty in right of Canada under this Act, the +Minister may purchase or otherwise acquire any interest +in, or for civil law any right in, the person’s property that +the Minister is given a right to acquire in legal proceed- +ings or under a court order or that is offered for sale or +redemption and may dispose of any interest or right so +acquired in any manner that the Minister considers rea- +sonable. +Money seized from debtor +131 (1) If the Minister has knowledge or suspects that a +person is holding money that was seized by a police offi- +cer, in the course of administering or enforcing the crimi- +nal law of Canada, from another person that is liable to +pay any amount under this Act (referred to in this section +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 466 +as the “debtor”) and that is restorable to the debtor, the +Minister may in writing require the person to turn over +the money otherwise restorable to the debtor, in whole or +in part, to the Receiver General for Canada on account of +the debtor’s liability under this Act. +Receipt of Minister +(2) A receipt issued by the Minister for money turned +over as required under this section is a good and suffi- +cient discharge of the requirement to restore the money +to the debtor to the extent of the amount so turned over. +Seizure if failure to pay +132 (1) If a person fails to pay an amount as required +under this Act, the Minister may in writing give 30 days’ +notice to the person, addressed to their latest known ad- +dress, of the Minister’s intention to direct that the per- +son’s goods and chattels, or moveable property, be seized +and disposed of. If the person fails to make the payment +before the expiry of the 30 days, the Minister may issue a +certificate of the failure and direct that the person’s +goods and chattels, or movable property, be seized. +Disposition +(2) Property that has been seized under subsection (1) +must be kept for 10 days at the expense and risk of the +owner. If the owner does not pay the amount due togeth- +er with all expenses within the 10 days, the Minister may +dispose of the property in a manner that the Minister +considers appropriate in the circumstances. +Proceeds of disposition +(3) Any surplus resulting from a disposition, after deduc- +tion of the amount owing and all expenses, must be paid +or returned to the owner of the property seized. +Exemptions from seizure +(4) Goods and chattels, or moveable property, of any +person in default that would be exempt from seizure un- +der a writ of execution issued by a superior court of the +province in which the seizure is made is exempt from +seizure under this section. +Person leaving Canada +133 (1) If the Minister suspects that a person has left or +is about to leave Canada, the Minister may, before the +day otherwise fixed for payment, by notice to the person +served personally or sent by confirmed delivery service +addressed to their latest known address, demand pay- +ment of any amount for which the person is liable under +this Act or would be so liable if the time for payment had +arrived, and the amount must be paid without delay de- +spite any other provision of this Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 467 +Seizure +(2) If a person fails to pay an amount required under +subsection (1), the Minister may direct that goods and +chattels, or movable property, of the person be seized, +and subsections 132(2) to (4) apply, with any modifica- +tions that the circumstances require. +Authorization to proceed without delay +134 (1) Despite section 125, if, on an ex parte applica- +tion by the Minister, a judge is satisfied that there are +reasonable grounds to believe that the collection of all or +any part of an amount assessed in respect of a person +would be jeopardized by a delay in its collection, the +judge must, on any terms that the judge considers rea- +sonable in the circumstances, authorize the Minister to, +without delay, take any of the actions referred to in sec- +tions 127 to 132 in respect of that amount. +Notice of assessment not sent +(2) An authorization made under subsection (1) in re- +spect of an amount assessed in respect of a person may +be granted by a judge even if a notice of assessment in re- +spect of that amount has not been sent to the person at or +before the day on which the application is made if the +judge is satisfied that the receipt of the notice of assess- +ment by the person would likely further jeopardize the +collection of the amount. For the purposes of sections +124, 127 to 129, 131 and 132, the amount in respect of +which an authorization is granted is deemed to be an +amount payable under this Act. +Affidavits +(3) Statements contained in an affidavit of a person filed +in the context of an application made under this section +may be based on belief, in which case the affidavit must +include the grounds for that belief. +Service of authorization and notice of assessment +(4) An authorization granted under this section in re- +spect of a person must be served by the Minister on the +person within 72 hours after it is granted, unless the +judge orders the authorization to be served at some other +time specified in the authorization, and, if a notice of as- +sessment has not been sent to the person at or before the +time of the application, a notice of assessment for the as- +sessed period must be served on the person together with +the authorization. +How service effected +(5) For the purposes of subsection (4), service on a per- +son must be effected by +(a) personal service on the person; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 468 +(b) service in accordance with the directions, if any, of +a judge. +Application to judge for direction +(6) If service on a person cannot reasonably be effected +as and when required under this section, the Minister +may, as soon as practicable, apply to a judge for further +direction. +Review of authorization +(7) If a judge of a court has granted an authorization un- +der this section in respect of a person, the person may, on +six clear days’ notice to the Deputy Attorney General of +Canada, apply to a judge of the court to review the autho- +rization. +Limitation period for review application +(8) An application under subsection (7) to review an au- +thorization must be made +(a) within 30 days after the day on which the autho- +rization was served on the person in accordance with +this section; or +(b) within any further time that a judge may allow, on +being satisfied that the application was made as soon +as practicable. +Hearing in camera +(9) An application made by a person under subsection +(7) may, on the application of the person, be heard in +camera, if the person establishes to the satisfaction of +the judge that the circumstances of the case justify in +camera proceedings. +Disposition of application +(10) On an application under subsection (7), the judge +must determine the question summarily and may con- +firm, vary or set aside the authorization and make any +other order that the judge considers appropriate. +Directions +(11) If any question arises as to the course to be followed +in connection with anything done or being done under +this section and there is no relevant direction in this sec- +tion, a judge may give any direction with regard to the +course to be followed that, the judge considers appropri- +ate. +No appeal from review order +(12) No appeal lies from an order of a judge made under +subsection (10). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 469 +DIVISION 16 +Evidence and Procedure +Service +135 (1) If the Minister is authorized or required to +serve, issue or send a notice or other document on or to a +person that +(a) is a partnership, the notice or document may be +addressed to the name of the partnership; +(b) is a union, the notice or document may be ad- +dressed to the name of the union; +(c) is a society, club, association, organization or other +body, the notice or document may be addressed to the +name of the body; and +(d) carries on business under a name or style other +than the name of the person, the notice or document +may be addressed to the name or style under which +the person carries on business. +Personal service +(2) If the Minister is authorized or required to serve, is- +sue or send a notice or other document on or to a person +that carries on a business, the notice or document is +deemed to have been validly served, issued or sent if it is +(a) if the person is a partnership, served personally on +one of the partners or left with an adult person em- +ployed at the place of business of the partnership; or +(b) left with an adult person employed at the place of +business of the person. +Timing of receipt +136 (1) For the purposes of this Act and subject to sub- +section (2), anything sent by confirmed delivery service +or first class mail is deemed to have been received by the +person to which it was sent on the day it was mailed or +sent. +Timing of payment +(2) A person that is required under this Act to pay an +amount is deemed not to have paid it until it is received +by the Receiver General for Canada. +Proof of sending or service by mail +137 (1) If, under this Act, provision is made for sending +by confirmed delivery service a request for information, a +notice or a demand, then an affidavit of an official of the +Agency, sworn before a commissioner or other person +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 470 +authorized to take affidavits, is evidence of the sending +and of the request, notice or demand if the affidavit sets +out that +(a) the official has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was sent by con- +firmed delivery service on a specified day to a specified +person and address; and +(c) the official identifies as exhibits attached to the af- +fidavit a true copy of the request, notice or demand +and +(i) if the request, notice or demand was sent by reg- +istered or certified mail, the post office certificate of +registration of the letter or a true copy of the rele- +vant portion of the certificate, or +(ii) in any other case, the record that the document +has been sent or a true copy of the relevant portion +of the record. +Proof of personal service +(2) If, under this Act, provision is made for personal ser- +vice of a request for information, a notice or a demand, +then an affidavit of an official of the Agency, sworn be- +fore a commissioner or other person authorized to take +affidavits, is evidence of the personal service and of the +request, notice or demand if the affidavit sets out that +(a) the official has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was served person- +ally on a specified day on the person to which it was +directed; and +(c) the official identifies as an exhibit attached to the +affidavit a true copy of the request, notice or demand. +Proof of electronic delivery +(3) If, under this Act, provision is made for sending a no- +tice to a person electronically, then an affidavit of an offi- +cial of the Agency, sworn before a commissioner or other +person authorized to take affidavits, is evidence of the +sending and of the notice if the affidavit sets out that +(a) the official has knowledge of the facts in the partic- +ular case; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 471 +(b) the notice was sent electronically to the person on +a specified day; and +(c) the official identifies as exhibits attached to the af- +fidavit copies of +(i) an electronic message confirming that the notice +has been sent to the person, and +(ii) the notice. +Proof of failure to comply +(4) If, under this Act, a person is required to file a return +or make an application, statement, answer or certificate, +then an affidavit of an official of the Agency, sworn be- +fore a commissioner or other person authorized to take +affidavits, setting out that the official has charge of the +appropriate records and that, after a careful examination +of the records, the official has been unable to find in a +given case that the return, application, statement, answer +or certificate has been filed or made by that person is evi- +dence that in that case the person did not file the return +or make the application, statement, answer or certificate. +Proof of time of compliance +(5) If, under this Act, a person is required to file a return +or make an application, statement, answer or certificate, +then an affidavit of an official of the Agency, sworn be- +fore a commissioner or other person authorized to take +affidavits, setting out that the official has charge of the +appropriate records and that, after a careful examination +of the records, the official has found that the return, ap- +plication, statement, answer or certificate was filed or +made on a particular day is evidence that it was filed or +made on that day. +Proof of documents +(6) An affidavit of an official of the Agency, sworn before +a commissioner or other person authorized to take affi- +davits, setting out that the official has charge of the ap- +propriate records and that a document attached to the af- +fidavit is a document or true copy of a document, or a +printout of an electronic document, made by or on behalf +of the Minister or a person exercising the powers of the +Minister or by or on behalf of a person, is evidence of the +nature and contents of the document. +Proof of no appeal +(7) An affidavit of an official of the Agency, sworn before +a commissioner or other person authorized to take affi- +davits, setting out that the official has charge of the ap- +propriate records and has knowledge of the practice of +the Agency, that an examination of the records shows +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 472 +that a notice of assessment was mailed or otherwise sent +to a person on a particular day under this Act, and that, +after a careful examination of the records, the official has +been unable to find that a notice of objection to or of ap- +peal from the assessment was received within the time +allowed is evidence of the statements contained in the af- +fidavit. +Presumption +(8) If evidence is offered under this section by an affi- +davit from which it appears that the person making the +affidavit is an official of the Agency, it is not necessary to +prove the signature of the person or that the person is +such an official, nor is it necessary to prove the signature +or official character of the person before whom the affi- +davit was sworn. +Proof of documents +(9) Every document purporting to have been executed +under or in the course of the administration or enforce- +ment of this Act over the name in writing of the Minister, +the Commissioner or an official authorized to exercise +the powers or perform the duties of the Minister under +this Act is deemed to be a document signed, made and is- +sued by the Minister, the Commissioner or the official, +unless it has been called into question by the Minister or +a person acting for the Minister or for His Majesty in +right of Canada. +Mailing or sending date +(10) If a notice or demand that the Minister is required +or authorized under this Act to send to a person is +mailed, or sent electronically, to the person, the day of +mailing or sending, as the case may be, is presumed to be +the date of the notice or demand. +Date electronic notice sent +(11) If a notice or other communication in respect of a +person, other than a notice or other communication that +refers to the business number of the person, is made +available in electronic format such that it can be read or +perceived by a person or a computer system or other sim- +ilar device, the notice or other communication is pre- +sumed to be sent to and received by the person on the +day on which an electronic message is sent, to the elec- +tronic address most recently provided before that day by +the person to the Minister for the purposes of this sub- +section, informing the person that a notice or other com- +munication requiring the person’s immediate attention is +available in the person’s secure electronic account. A no- +tice or other communication is considered to be made +available if it is posted by the Minister in the person’s se- +cure electronic account and the person has authorized +that notices or other communications may be made +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 473 +available in this manner and has not before that day re- +voked that authorization in a manner specified by the +Minister. +Date electronic notice sent — business account +(12) A notice or other communication in respect of a +person that refers to the business number of the person +and is made available in electronic format such that it +can be read or perceived by a person or computer system +or other similar device is presumed to be sent to and re- +ceived by the person on the day on which it is posted by +the Minister in the secure electronic account in respect of +the person’s business number, unless the person has re- +quested, at least 30 days before that day, in a manner +specified by the Minister, that such notices or other com- +munications be sent by mail. +Date of assessment +(13) If a notice of assessment has been sent by the Min- +ister as required under this Act, the assessment is +deemed to have been made on the day the notice of as- +sessment was sent. +Proof of return — prosecutions +(14) In a prosecution for an offence under this Act, the +production of a return, application, certificate, statement +or answer that is required under this Act, purporting to +have been filed, delivered, made or signed by or on behalf +of the person charged with the offence is evidence that +the return, application, certificate, statement or answer +was filed, delivered, made or signed by or on behalf of +that person. +Proof of return — production of returns, etc. +(15) In a proceeding under this Act, the production of a +return, application, certificate, statement or answer re- +quired under this Act, purporting to have been filed, de- +livered, made or signed by or on behalf of a person is evi- +dence that the return, application, certificate, statement +or answer was filed, delivered, made or signed by or on +behalf of that person. +Evidence +(16) In a prosecution for an offence under this Act, an af- +fidavit of an official of the Agency, sworn before a com- +missioner or other person authorized to take affidavits, +setting out that the official has charge of the appropriate +records and that an examination of the records shows +that an amount required under this Act to be paid to the +Receiver General for Canada has not been received by the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 474 +Receiver General for Canada is evidence of the state- +ments contained in the affidavit. +PART 6 +Regulations +Regulations +138 (1) The Governor in Council may make regulations +(a) prescribing anything that, by this Act, is to be pre- +scribed, determined or regulated by regulation; +(b) prescribing the evidence required to establish facts +relevant to assessments under this Act; +(c) requiring any class of persons to make information +returns respecting any class of information required in +connection with the administration or enforcement of +this Act; and +(d) generally to carry out the purposes and provisions +of this Act. +Effect +(2) A regulation made under this Act has effect from the +day on which it is published in the Canada Gazette or at +any later time that may be specified in the regulation, un- +less it provides otherwise and +(a) has a relieving effect only; +(b) corrects an ambiguous or deficient enactment that +was not in accordance with the objects of this Act or +the Global Minimum Tax Regulations; +(c) is consequential on an amendment to this Act that +is applicable before the day on which the regulation is +published in the Canada Gazette; or +(d) gives effect to a budgetary or other public an- +nouncement, in which case the regulation is not, un- +less paragraph (a), (b) or (c) applies, to have effect be- +fore the day on which the announcement was made. +Positive or negative amount — regulations +139 For greater certainty, +(a) in prescribing an amount under subsection 138(1), +the Governor in Council may prescribe a positive or +negative amount; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Section +81 + +Page 475 +(b) in prescribing a manner of determining an amount +under subsection 138(1), the Governor in Council may +prescribe a manner that could result in a positive or +negative amount. +Incorporation by reference — limitation removed +140 The limitation set out in paragraph 18.1(2)(a) of the +Statutory Instruments Act, to the effect that a document +must be incorporated as it exists on a particular date, +does not apply to any power to make regulations under +this Act. +Certificates not statutory instruments +141 For greater certainty, any certificate or similar doc- +ument issued under this Act is not a statutory instrument +for the purposes of the Statutory Instruments Act. +(2) Subject to subsection (3), the Global Mini- +mum Tax Act, as enacted by subsection (1), ap- +plies to fiscal years of a qualifying MNE group +that begin on or after December 31, 2023. +(3) Section 54 of the Global Minimum Tax Act, as +enacted by subsection (1), applies to fiscal years +of a qualifying MNE group beginning on or after +December 31, 2023, except that any penalty im- +posed by the application of that section applies in +respect of transactions that occur on or after the +first day on which both this Act and the Fall Eco- +nomic Statement Implementation Act, 2023 have +received royal assent. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +82 (1) Schedule II to the Access to Information +Act is amended by adding, in alphabetical order, +a reference to +Global Minimum Tax Act +Loi sur l’impôt minimum mondial +and a corresponding reference to “section 121”. +(2) Subsection (1) is deemed to have come into +force on December 31, 2023. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Enactment of Act +Sections 81-82 + +Page 476 +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +83 Subsection 149(3) of the Bankruptcy and In- +solvency Act is amended by striking out “and” at +the end of paragraph (h), by adding “and” at the +end of paragraph (i) and by adding the following +after paragraph (i): +(j) the Global Minimum Tax Act. +R.S., c. C-46 +Criminal Code +84 Paragraph 462.48(2)(c) of the Criminal Code is +replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001, the Underused Housing Tax Act, the +Select Luxury Items Tax Act or the Global Minimum +Tax Act to which access is sought or that is proposed +to be examined or communicated; and +R.S., c. E-15 +Excise Tax Act +85 Section 77 of the Excise Tax Act is replaced by +the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Underused Housing Tax Act, the Select Luxury Items +Tax Act and the Global Minimum Tax Act. +86 Subsection 229(2) of the Act is replaced by the +following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time unless all returns of which the Minister has +knowledge and that are required to be filed at or before +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Bankruptcy and Insolvency Act +Sections 83-86 + +Page 477 +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +Act, 2001, the Underused Housing Tax Act, the Select +Luxury Items Tax Act and the Global Minimum Tax Act +have been filed with the Minister. +87 Subsection 230(2) of the Act is replaced by the +following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act, the Select Luxury Items Tax Act and the Global +Minimum Tax Act have been filed with the Minister. +88 Subparagraph 238.1(2)(c)(iii) of the Act is re- +placed by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Global +Minimum Tax Act to be remitted or paid before +that time by the registrant have been remitted or +paid, and +89 Section 263.02 of the Act is replaced by the fol- +lowing: +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001, the Underused Housing Tax Act, the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Excise Tax Act +Sections 86-89 + +Page 478 +Select Luxury Items Tax Act and the Global Minimum +Tax Act have been filed with the Minister. +90 Subsection 296(7) of the Act is replaced by the +following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Global Mini- +mum Tax Act have been filed with the Minister. +R.S., c. E-20; 2001, c. 33, s. 2(F) +Export Development Act +91 Paragraph 24.3(2)(c) of the Export Develop- +ment Act is replaced by the following: +(c) to the Minister of National Revenue solely for the +purpose of administering or enforcing the Excise Tax +Act, the Income Tax Act, the Select Luxury Items Tax +Act or the Global Minimum Tax Act; or +R.S., c. F-11 +Financial Administration Act +92 Paragraph 155.2(6)(c) of the Financial Admin- +istration Act is replaced by the following: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006, the Underused Housing +Tax Act, the Select Luxury Items Tax Act or the Glob- +al Minimum Tax Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Excise Tax Act +Sections 89-92 + +Page 479 +R.S., c. T-2 +Tax Court of Canada Act +93 (1) Subsection 12(1) of the Tax Court of +Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act, the Select Luxury Items +Tax Act and the Global Minimum Tax Act when refer- +ences or appeals to the Court are provided for in those +Acts. +(2) Subsections 12(3) and (4) of the Act are re- +placed by the following: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act, section 45 or 46 of the Underused Housing Tax +Act, section 105 or 106 of the Select Luxury Items Tax Act +or section 94 or 95 of the Global Minimum Tax Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Tax Court of Canada Act +Section +93 + +Page 480 +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment In- +surance Act, section 45 or 47 of the Air Travellers Securi- +ty Charge Act, section 197 or 199 of the Excise Act, 2001, +section 115 or 117 of the Greenhouse Gas Pollution Pric- +ing Act, section 39 or 41 of the Underused Housing Tax +Act, section 99 or 101 of the Select Luxury Items Tax Act +or section 88 or 90 of the Global Minimum Tax Act. +94 Paragraph 18.29(3)(a) of the Act is amended by +adding the following after subparagraph (vi): +(vi.01) section 88 or 90 of the Global Minimum +Tax Act, +95 Subsection 18.31(2) of the Act is replaced by +the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act, section 45 of the Underused Housing +Tax Act, section 105 of the Select Luxury Items Tax Act +or section 94 of the Global Minimum Tax Act that a ques- +tion should be determined by the Court, sections 17.1, +17.2 and 17.4 to 17.8 apply, with any modifications that +the circumstances require, in respect of the determina- +tion of the question. +96 Subsection 18.32(2) of the Act is replaced by +the following: +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +Pricing Act, section 46 of the Underused Housing Tax +Act, section 106 of the Select Luxury Items Tax Act or +section 95 of the Global Minimum Tax Act for the deter- +mination of a question, the application or determination +of the question must, subject to section 18.33, be deter- +mined in accordance with sections 17.1, 17.2 and 17.4 to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 93-96 + +Page 481 +17.8, with any modifications that the circumstances re- +quire. +R.S., c. 1 (2nd Supp.) +Customs Act +97 Paragraph 107(5)(g.1) of the Customs Act is re- +placed by the following: +(g.1) an official of the Canada Revenue Agency solely +for a purpose relating to the administration or en- +forcement of the Canada Pension Plan, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Employ- +ment Insurance Act, the Excise Act, 2001, the Under- +used Housing Tax Act, the Select Luxury Items Tax +Act or the Global Minimum Tax Act; +R.S., c. 1 (5th Supp.) +Income Tax Act +98 Paragraph 18(1)(t) of the Income Tax Act is +amended by striking out “or” at the end of sub- +paragraph (iv), by adding “or” at the end of sub- +paragraph (v) and by adding the following after +subparagraph (v): +(vi) as interest under the Global Minimum Tax +Act; +99 Subsection 164(2.01) of the Act is replaced by +the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Global Mini- +mum Tax Act have been filed with the Minister. +100 The portion of subsection 221.2(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 96-100 + +Page 482 +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act or the Global Minimum +Tax Act, the Minister may, on application by the person, +appropriate the particular amount, or a part of it, to an- +other amount that is or may become payable under any +of those Acts and, for the purposes of any of those Acts, +1999, c. 17; 2005, c. 38, s. 35 +Canada Revenue Agency Act +101 Paragraph (a) of the definition program legis- +lation in section 2 of the Canada Revenue Agency +Act is amended by striking out “and” at the end +of subparagraph (ix), by replacing “or” at the end +of subparagraph (x) with “and” and by adding +the following after subparagraph (x): +(xi) the Global Minimum Tax Act; or +2002, c. 9, s. 5 +Air Travellers Security Charge Act +102 Subsection 40(4) of the Air Travellers Securi- +ty Charge Act is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Global Mini- +mum Tax Act. +2002, c. 22 +Excise Act, 2001 +103 (1) Paragraph 188(6)(a) of the Excise Act, +2001 is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act, the Underused Housing Tax Act, +the Select Luxury Items Tax Act and the Global Mini- +mum Tax Act; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Income Tax Act +Sections 100-103 + +Page 483 +(2) Clause 188(7)(b)(ii)(A) of the Act is replaced +by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Underused +Housing Tax Act, the Select Luxury Items Tax +Act and the Global Minimum Tax Act, or +104 Subsection 189(4) of the Act is replaced by +the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act, the Underused Housing Tax +Act, the Select Luxury Items Tax Act and the Global Min- +imum Tax Act. +2022, c. 5, s. 10 +Underused Housing Tax Act +105 Section 34 of the Underused Housing Tax +Act is replaced by the following: +Restriction on payment by Minister +34 An amount under section 33 is not to be paid to a per- +son by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Excise +Act, 2001, the Air Travellers Security Charge Act, Part 1 +of the Greenhouse Gas Pollution Pricing Act and the +Global Minimum Tax Act have been filed with the Minis- +ter. +2022, c. 10, s. 135 +Select Luxury Items Tax Act +106 Section 45 of the Select Luxury Items Tax Act +is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Excise Act, 2001 +Sections 103-106 + +Page 484 +Restriction on rebate +45 A rebate under this Subdivision is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act and the Global Mini- +mum Tax Act have been filed with the Minister. +107 Section 48 of the Act is replaced by the fol- +lowing: +Restriction — bankruptcy +48 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Division +that the bankrupt was entitled to claim before the ap- +pointment must not be paid after the appointment unless +all returns required to be filed in respect of the bankrupt +under this Act, the Excise Tax Act, the Income Tax Act, +the Air Travellers Security Charge Act, the Excise Act, +2001, Part 1 of the Greenhouse Gas Pollution Pricing Act +and the Global Minimum Tax Act in respect of periods +ending before the appointment have been filed and all +amounts required to be paid under that Part and those +Acts by the bankrupt in respect of those periods have +been paid. +108 The portion of subsection 53(3) of the Act be- +fore the formula is replaced by the following: +Failure to comply +(3) If, at any time, a person referred to in subsection (1) +or (2) fails to give or maintain security in an amount sat- +isfactory to the Minister, the Minister may retain as secu- +rity, out of any amount that may be or may become +payable to the person under this Act, the Excise Tax Act, +the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollu- +tion Pricing Act or the Global Minimum Tax Act, an +amount not exceeding the amount determined by the for- +mula +109 Subsection 57(6) of the Act is replaced by the +following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Select Luxury Items Tax Act +Sections 106-109 + +Page 485 +Restriction — rebate of net tax +(6) A rebate under subsection (4) is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act and the Global Mini- +mum Tax Act have been filed with the Minister. +110 Section 94 of the Act is replaced by the fol- +lowing: +Restriction on payment by Minister +94 An amount under section 92 or 93 is not to be paid to +a person by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Excise Act, 2001, +Part 1 of the Greenhouse Gas Pollution Pricing Act and +the Global Minimum Tax Act have been filed with the +Minister. +Coordinating Amendments +Bill C-59 +111 (1) Subsections (2) to (34) apply if Bill C-59, +introduced in the 1st session of the 44th Parlia- +ment and entitled the Fall Economic Statement +Implementation Act, 2023 (in this section re- +ferred to as the “other Act”), receives royal as- +sent. +(2) On the first day on which both subsection +99(1) of the other Act and section 83 of this Act are +in force, +(a) paragraph 149(3)(i) of the English version +of the Bankruptcy and Insolvency Act, as +amended by subsection 99(1) of the other Act, +is amended by striking out “and” at the end of +paragraph 149(3)(i); +(b) paragraph 149(3)(i) of the English version +of the Bankruptcy and Insolvency Act, as +amended by section 83 of this Act, is amended +by striking out “and” at the end of paragraph +149(3)(i); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Consequential Amendments +Select Luxury Items Tax Act +Sections 109-111 + +Page 486 +(c) paragraph 149(3)(j) of the English version +of the Bankruptcy and Insolvency Act, as en- +acted by subsection 99(1) of the other Act, is +amended by adding “and” at the end of that +paragraph 149(3)(j); and +(d) paragraph 149(3)(j) of the Bankruptcy and +Insolvency Act, as enacted by section 83 of this +Act, is renumbered as 149(3)(k) and is reposi- +tioned accordingly if required. +(3) On the first day on which both subsection +100(1) of the other Act and section 84 of this Act +are in force, paragraph 462.48(2)(c) of the Crimi- +nal Code is replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001, the Underused Housing Tax Act, the +Select Luxury Items Tax Act, the Digital Services Tax +Act or the Global Minimum Tax Act to which access is +sought or that is proposed to be examined or commu- +nicated; and +(4) On the first day on which both subsection +101(1) of the other Act and section 85 of this Act +are in force, section 77 of the Excise Tax Act is re- +placed by the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Underused Housing Tax Act, the Select Luxury Items +Tax Act, the Digital Services Tax Act and the Global +Minimum Tax Act. +(5) On the first day on which both subsection +102(1) of the other Act and section 86 of this Act +are in force, subsection 229(2) of the Excise Tax +Act is replaced by the following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time unless all returns of which the Minister has +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 487 +knowledge and that are required to be filed at or before +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +Act, 2001, the Underused Housing Tax Act, the Select +Luxury Items Tax Act, the Digital Services Tax Act and +the Global Minimum Tax Act have been filed with the +Minister. +(6) On the first day on which both subsection +103(1) of the other Act and section 87 of this Act +are in force, subsection 230(2) of the Excise Tax +Act is replaced by the following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, the Underused Housing +Tax Act, the Select Luxury Items Tax Act, the Digital +Services Tax Act and the Global Minimum Tax Act have +been filed with the Minister. +(7) On the first day on which both subsection +104(1) of the other Act and section 88 of this Act +are in force, subparagraph 238.1(2)(c)(iii) of the +Excise Tax Act is replaced by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Ser- +vices Tax Act and the Global Minimum Tax Act to +be remitted or paid before that time by the regis- +trant have been remitted or paid, and +(8) On the first day on which both subsection +105(1) of the other Act and section 89 of this Act +are in force, section 263.02 of the Excise Tax Act is +replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 488 +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001, the Underused Housing Tax Act, the Se- +lect Luxury Items Tax Act, the Digital Services Tax Act +and the Global Minimum Tax Act have been filed with +the Minister. +(9) On the first day on which both subsection +106(1) of the other Act and section 90 of this Act +are in force, subsection 296(7) of the Excise Tax +Act is replaced by the following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Services Tax +Act and the Global Minimum Tax Act have been filed +with the Minister. +(10) On the first day on which both subsection +107(1) of the other Act and section 91 of this Act +are in force, paragraph 24.3(2)(c) of the Export +Development Act is replaced by the following: +(c) to the Minister of National Revenue solely for the +purpose of administering or enforcing the Excise Tax +Act, the Income Tax Act, the Select Luxury Items Tax +Act, the Digital Services Tax Act or the Global Mini- +mum Tax Act; or +(11) On the first day on which both subsection +108(1) of the other Act and section 92 of this Act +are in force, paragraph 155.2(6)(c) of the Finan- +cial Administration Act is replaced by the follow- +ing: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 489 +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006, the Underused Housing +Tax Act, the Select Luxury Items Tax Act, the Digital +Services Tax Act or the Global Minimum Tax Act. +(12) On the first day on which both subsection +109(1) of the other Act and subsection 93(1) of this +Act are in force, subsection 12(1) of the Tax Court +of Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act, the Select Luxury Items +Tax Act, the Digital Services Tax Act and the Global +Minimum Tax Act when references or appeals to the +Court are provided for in those Acts. +(13) On the first day on which both subsection +109(2) of the other Act and subsection 93(2) of this +Act are in force, subsections 12(3) and (4) of the +Tax Court of Canada Act are replaced by the fol- +lowing: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act, section 45 or 46 of the Underused Housing Tax +Act, section 105 or 106 of the Select Luxury Items Tax +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 490 +Act, section 80 or 81 of the Digital Services Tax Act or +section 94 or 95 of the Global Minimum Tax Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment In- +surance Act, section 45 or 47 of the Air Travellers Securi- +ty Charge Act, section 197 or 199 of the Excise Act, 2001, +section 115 or 117 of the Greenhouse Gas Pollution Pric- +ing Act, section 39 or 41 of the Underused Housing Tax +Act, section 99 or 101 of the Select Luxury Items Tax Act, +section 74 or 76 of the Digital Services Tax Act or section +88 or 90 of the Global Minimum Tax Act. +(14) On the first day on which both subsection +111(1) of the other Act and section 95 of this Act +are in force, subsection 18.31(2) of the Tax Court +of Canada Act is replaced by the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act, section 45 of the Underused Housing +Tax Act, section 105 of the Select Luxury Items Tax Act, +section 80 of the Digital Services Tax Act or section 94 of +the Global Minimum Tax Act that a question should be +determined by the Court, sections 17.1, 17.2 and 17.4 to +17.8 apply, with any modifications that the circumstances +require, in respect of the determination of the question. +(15) On the first day on which both subsection +112(1) of the other Act and section 96 of this Act +are in force, subsection 18.32(2) of the Tax Court +of Canada Act is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 491 +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +Pricing Act, section 46 of the Underused Housing Tax +Act, section 106 of the Select Luxury Items Tax Act, sec- +tion 81 of the Digital Services Tax Act or section 95 of the +Global Minimum Tax Act for the determination of a +question, the application or determination of the ques- +tion must, subject to section 18.33, be determined in ac- +cordance with sections 17.1, 17.2 and 17.4 to 17.8, with +any modifications that the circumstances require. +(16) On the first day on which both subsection +114(1) of the other Act and section 98 of this Act +are in force, +(a) subparagraph 18(1)(t)(v) of the English ver- +sion of the Income Tax Act, as amended by +subsection 114(1) of the other Act, is amended +by striking out “or” at the end of that subpara- +graph 18(1)(t)(v); +(b) subparagraph 18(1)(t)(v) of the English ver- +sion of the Income Tax Act, as amended by sec- +tion 98 of this Act, is amended by striking out +“or” +at +the +end +of +that +subparagraph +18(1)(t)(v); +(c) subparagraph 18(1)(t)(vi) of the English +version of the Income Tax Act, as enacted by +subsection 114(1) of the other Act, is amended +by adding “or” at the end of that subparagraph +18(1)(t)(vi); and +(d) subparagraph 18(1)(t)(vi) of the Income +Tax Act, as enacted by section 98 of this Act, is +renumbered as 18(1)(t)(vii) and is repositioned +accordingly if required. +(17) On the first day on which both subsection +115(1) of the other Act and section 99 of this Act +are in force, subsection 164(2.01) of the Income +Tax Act is replaced by the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 492 +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Services Tax +Act and the Global Minimum Tax Act have been filed +with the Minister. +(18) On the first day on which both subsection +116(1) of the other Act and section 100 of this Act +are in force, the portion of subsection 221.2(2) of +the Income Tax Act before paragraph (a) is re- +placed by the following: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Services Tax +Act or the Global Minimum Tax Act, the Minister may, +on application by the person, appropriate the particular +amount, or a part of it, to another amount that is or may +become payable under any of those Acts and, for the pur- +poses of any of those Acts, +(19) On the first day on which both subsection +117(1) of the other Act and section 101 of this Act +are in force, +(a) subparagraph (a)(x) of the definition pro- +gram legislation in section 2 of the English ver- +sion of the Canada Revenue Agency Act, as +amended by subsection 117(1) of the other Act, +is amended by striking out “and” at the end of +that subparagraph (a)(x); +(b) subparagraph (a)(x) of the definition pro- +gram legislation in section 2 of the English ver- +sion of the Canada Revenue Agency Act, as +amended by section 101 of this Act, is amended +by striking out “and” at the end of that sub- +paragraph (a)(x); +(c) subparagraph (a)(xi) of the definition pro- +gram legislation in section 2 of the English ver- +sion of the Canada Revenue Agency Act, as en- +acted by subsection 117(1) of the other Act, is +amended by adding “and” at the end of that +subparagraph (a)(xi); and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 493 +(d) subparagraph (a)(xi) of the definition pro- +gram legislation in section 2 of the Canada Rev- +enue Agency Act, as enacted by section 101 of +this Act, is renumbered as (a)(xii) and is repo- +sitioned accordingly if required. +(20) On the first day on which both subsection +118(1) of the other Act and section 102 of this Act +are in force, subsection 40(4) of the Air Trav- +ellers Security Charge Act is replaced by the fol- +lowing: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Services Tax +Act and the Global Minimum Tax Act. +(21) On the first day on which both subsection +119(1) of the other Act and subsection 103(1) of +this Act are in force, paragraph 188(6)(a) of the +Excise Act, 2001 is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act, the Underused Housing Tax Act, +the Select Luxury Items Tax Act, the Digital Services +Tax Act and the Global Minimum Tax Act; or +(22) On the first day on which both subsection +119(2) of the other Act and subsection 103(2) of +this Act are in force, clause 188(7)(b)(ii)(A) of the +Excise Act, 2001 is replaced by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Underused +Housing Tax Act, the Select Luxury Items Tax +Act, the Digital Services Tax Act and the Global +Minimum Tax Act, or +(23) On the first day on which both subsection +120(1) of the other Act and section 104 of this Act +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 494 +are in force, subsection 189(4) of the Excise Act, +2001 is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act, the Underused Housing Tax +Act, the Select Luxury Items Tax Act, the Digital Services +Tax Act and the Global Minimum Tax Act. +(24) On the first day on which both subsection +122(1) of the other Act and section 105 of this Act +are in force, section 34 of the Underused Housing +Tax Act is replaced by the following: +Restriction on payment by Minister +34 An amount under section 33 is not to be paid to a per- +son by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Excise +Act, 2001, the Air Travellers Security Charge Act, Part 1 +of the Greenhouse Gas Pollution Pricing Act, the Select +Luxury Items Tax Act, the Digital Services Tax Act and +the Global Minimum Tax Act have been filed with the +Minister. +(25) On the first day on which both subsection +123(1) of the other Act and section 106 of this Act +are in force, section 45 of the Select Luxury Items +Tax Act is replaced by the following: +Restriction on rebate +45 A rebate under this Subdivision is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act, the Underused Housing +Tax Act, the Digital Services Tax Act and the Global +Minimum Tax Act have been filed with the Minister. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 495 +(26) On the first day on which both subsection +124(1) of the other Act and section 107 of this Act +are in force, section 48 of the Select Luxury Items +Tax Act is replaced by the following: +Restriction — bankruptcy +48 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Division +that the bankrupt was entitled to claim before the ap- +pointment must not be paid after the appointment unless +all returns required to be filed in respect of the bankrupt +under this Act, the Excise Tax Act, the Income Tax Act, +the Air Travellers Security Charge Act, the Excise Act, +2001, Part 1 of the Greenhouse Gas Pollution Pricing Act, +the Underused Housing Tax Act, the Digital Services +Tax Act and the Global Minimum Tax Act in respect of +periods ending before the appointment have been filed +and all amounts required to be paid under that Part and +those Acts by the bankrupt in respect of those periods +have been paid. +(27) On the first day on which both subsection +125(1) of the other Act and section 108 of this Act +are in force, the portion of subsection 53(3) of the +Select Luxury Items Tax Act before the formula +is replaced by the following: +Failure to comply +(3) If, at any time, a person referred to in subsection (1) +or (2) fails to give or maintain security in an amount sat- +isfactory to the Minister, the Minister may retain as secu- +rity, out of any amount that may be or may become +payable to the person under this Act, the Excise Tax Act, +the Excise Act, 2001, Part 1 of the Greenhouse Gas Pollu- +tion Pricing Act, the Underused Housing Tax Act, the +Digital Services Tax Act or the Global Minimum Tax Act, +an amount not exceeding the amount determined by the +formula +(28) On the first day on which both subsection +126(1) of the other Act and section 109 of this Act +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 496 +are in force, subsection 57(6) of the Select Luxury +Items Tax Act is replaced by the following: +Restriction — rebate of net tax +(6) A rebate under subsection (4) is not to be paid to a +person at any time unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001, Part 1 of the Green- +house Gas Pollution Pricing Act, the Underused Housing +Tax Act, the Digital Services Tax Act and the Global +Minimum Tax Act have been filed with the Minister. +(29) On the first day on which both subsection +127(1) of the other Act and section 110 of this Act +are in force, section 94 of the Select Luxury Items +Tax Act is replaced by the following: +Restriction on payment by Minister +94 An amount under section 92 or 93 is not to be paid to +a person by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act, the Excise Act, 2001, +Part 1 of the Greenhouse Gas Pollution Pricing Act, the +Underused Housing Tax Act, the Digital Services Tax +Act and the Global Minimum Tax Act have been filed +with the Minister. +(30) On the first day on which both subsection +96(1) of the other Act and subsection 81(1) of this +Act are in force, section 62 of the Digital Services +Tax Act is replaced by the following: +Restriction — unfulfilled filing requirements +62 The Minister must not, in respect of a person, refund, +repay, apply to other debts or set off amounts under this +Act until the person has filed with the Minister all returns +and other records of which the Minister has knowledge +that are required to be filed under this Act, the Income +Tax Act, the Excise Tax Act, the Excise Act, 2001, the Air +Travellers Security Charge Act, the Greenhouse Gas Pol- +lution Pricing Act, the Underused Housing Tax Act, the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 497 +Select Luxury Items Tax Act and the Global Minimum +Tax Act. +(31) On the first day on which both subsection +96(1) of the other Act and subsection 81(1) of this +Act are in force, the description of B in para- +graph 66(2)(a) of the Global Minimum Tax Act is +replaced by the following: +B +is the total of all amounts, if any, the transferee +was assessed under paragraph 97.44(1)(b) of the +Customs Act, subsection 325(2) of the Excise Tax +Act, subsection 160(2) of the Income Tax Act, sub- +section 297(3) of the Excise Act, 2001, subsection +161(1) of the Greenhouse Gas Pollution Pricing +Act, subsection 80(3) of the Underused Housing +Tax Act, subsection 150(4) of the Select Luxury +Items Tax Act or subsection 52(5) of the Digital +Services Tax Act in respect of the property, and +(32) On the first day on which both subsection +96(1) of the other Act and subsection 81(1) of this +Act are in force, section 76 of the Global Mini- +mum Tax Act is replaced by the following: +Restriction — unfulfilled filing requirements +76 The Minister must not, in respect of a person, refund, +repay, apply to other debts or set off amounts under this +Act until the person has filed with the Minister all returns +and other records of which the Minister has knowledge +that are required to be filed under this Act, the Income +Tax Act, the Excise Tax Act, the Excise Act, 2001, the Air +Travellers Security Charge Act, the Greenhouse Gas Pol- +lution Pricing Act, the Underused Housing Tax Act, the +Select Luxury Items Tax Act and the Digital Services Tax +Act. +(33) Section 54 of the Global Minimum Tax Act is +replaced by the following: +General anti-avoidance rule +54 (1) Section 245 of the Income Tax Act applies for the +purposes of this Act with any modifications that the cir- +cumstances require. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 498 +(2) For purposes of subsection (1), the following rules al- +so apply: +(a) a constituent entity of an MNE group located in +Canada may file in prescribed manner with the Minis- +ter, on behalf of the MNE group, an information re- +turn in prescribed form and containing prescribed in- +formation in respect of a transaction (which, for the +purposes of this section, includes an arrangement or +event) or series of transactions (within the meaning of +subsection 248(10) of the Income Tax Act) as if sub- +section 237.3(12.1) of the Income Tax Act applied for +the purposes of this Act; and +(b) if a constituent entity files an information return +in accordance with paragraph (a), any penalty other- +wise applicable because of subsection 245(5.1) of the +Income Tax Act does not apply in respect of the trans- +action or series. +(34) Section 54 of the Global Minimum Tax Act, +as enacted by subsection (33), applies to fiscal +years of a qualifying MNE group beginning on or +after December 31, 2023, except that any penalty +imposed by the application of that section applies +in respect of transactions that occur on or after +the first day on which both this Act and the Fall +Economic Statement Implementation Act, 2023 +have received royal assent. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 2 Global Minimum Tax Act +Coordinating Amendments +Section +111 + +Page 499 +PART 3 +Amendments to the Excise Tax +Act, the Excise Act, the Excise +Act, 2001, the Underused +Housing Tax Act, the +Greenhouse Gas Pollution +Pricing Act and Other Related +Texts +DIVISION 1 +R.S., c. E-15 +Excise Tax Act (GST/HST) +112 (1) Sections 2 to 5 of Part II.1 of Schedule VI +to the Excise Tax Act are repealed. +(2) Subsection (1) applies to supplies made after +April 2024. +DIVISION 2 +Excise Act, Excise Act, 2001 and +Other Related Texts (Alcohol, Tobacco +and Vaping Products) +R.S., c. E-14 +Excise Act +113 (1) Section 170.2 of the Excise Act is amended +by adding the following after subsection (2.1): +Adjustment — 2024 +(2.2) In respect of the inflationary adjusted year that is +2024, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +Adjustment — 2025 +(2.3) In respect of the inflationary adjusted year that is +2025, if the amount determined for B in paragraph (2)(a) +without reference to this subsection is greater than 1.02, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +Sections 112-113 + +Page 500 +the description of B in that paragraph is deemed to be +equal to 1.02. +(2) Subsection (1) is deemed to have come into +force on April 1, 2024. +114 (1) Paragraphs 1(a) to (c) of Part II.1 of the +schedule to the Act are amended by replacing +“10%” with “5%”. +(2) Paragraphs 1(a) to (c) of Part II.1 of the +schedule to the Act, as amended by subsection +(1), are amended by replacing “5%” with “10%”. +(3) Subsection (1) is deemed to have come into +force on April 1, 2024. +(4) Subsection (2) comes into force on April 1, +2026. +115 (1) Paragraphs 2(a) to (c) of Part II.1 of the +schedule to the Act are amended by replacing +“20%” with “10%”. +(2) Paragraphs 2(a) to (c) of Part II.1 of the +schedule to the Act, as amended by subsection +(1), are amended by replacing “10%” with “20%”. +(3) Subsection (1) is deemed to have come into +force on April 1, 2024. +(4) Subsection (2) comes into force on April 1, +2026. +116 (1) Paragraphs 3(a) to (c) of Part II.1 of the +schedule to the Act are amended by replacing +“40%” with “20%”. +(2) Paragraphs 3(a) to (c) of Part II.1 of the +schedule to the Act, as amended by subsection +(1), are amended by replacing “20%” with “40%”. +(3) Subsection (1) is deemed to have come into +force on April 1, 2024. +(4) Subsection (2) comes into force on April 1, +2026. +2002, c. 22 +Excise Act, 2001 +117 (1) Subsection 38(3) of the Excise Act, 2001 is +replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Excise Act +Sections 113-117 + +Page 501 +Exception for specified manufactured tobacco brands +(3) A container of manufactured tobacco does not re- +quire tobacco markings to be printed on or affixed to it if +the brand of the tobacco is not commonly sold in Canada +and is specified by the Minister. +(2) Paragraph 38(4)(a) of the Act is replaced by +the following: +(a) cigarettes of the particular type or formulation ex- +ported under that brand are cigarettes specified by the +Minister; and +(3) Subsections (1) and (2) come into force on the +first day of the month after the month in which +this Act receives royal assent. +118 (1) Paragraph 58(1)(a) of the Act is replaced +by the following: +(a) the tobacco product of that brand is specified by +the Minister; +(2) Paragraph 58(2)(a) of the Act is replaced by +the following: +(a) cigarettes of the particular type or formulation ex- +ported under that brand are cigarettes specified by the +Minister; and +(3) Subsections (1) and (2) come into force on the +first day of the month after the month in which +this Act receives royal assent. +119 (1) The definition adjustment day in section +58.1 of the Act is amended by striking out “or” at +the end of paragraph (a.2) and by adding the fol- +lowing after that paragraph: +(a.3) April 17, 2024; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +120 (1) Section 58.2 of the Act is amended by +adding the following after subsection (1.2): +Imposition of tax — 2024 increase +(1.3) Subject to section 58.3, every person shall pay to +His Majesty a tax on all taxed cigarettes of the person +held at the beginning of April 17, 2024 at the rate of $0.02 +per cigarette. +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Excise Act, 2001 +Sections 117-120 + +Page 502 +121 (1) Subsection 58.5(1) of the Act is amended +by striking out “or” at the end of paragraph (a.2) +and by adding the following after that paragraph: +(a.3) in the case of the tax imposed under subsection +58.2(1.3), June 30, 2024; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +122 (1) Subsection 58.6(1) of the Act is amended +by striking out “or” at the end of paragraph (a.2) +and by adding the following after that paragraph: +(a.3) in the case of the tax imposed under subsection +58.2(1.3), June 30, 2024; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +123 (1) Section 123.1 of the Act is amended by +adding the following after subsection (2.1): +Adjustment — 2024 +(2.2) In respect of the inflationary adjusted year that is +2024, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +Adjustment — 2025 +(2.3) In respect of the inflationary adjusted year that is +2025, if the amount determined for B in paragraph (2)(a) +without reference to this subsection is greater than 1.02, +the description of B in that paragraph is deemed to be +equal to 1.02. +(2) Subsection (1) is deemed to have come into +force on April 1, 2024. +124 (1) Section 135.1 of the Act is amended by +adding the following after subsection (2.1): +Adjustment — 2024 +(2.2) In respect of the inflationary adjusted year that is +2024, the description of B in paragraph (2)(a) is deemed +to be equal to 1.02. +Adjustment — 2025 +(2.3) In respect of the inflationary adjusted year that is +2025, if the amount determined for B in paragraph (2)(a) +without reference to this subsection is greater than 1.02, +the description of B in that paragraph is deemed to be +equal to 1.02. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Excise Act, 2001 +Sections 121-124 + +Page 503 +(2) Subsection (1) is deemed to have come into +force on April 1, 2024. +125 Subparagraph 211(6)(e)(x) of the Act is re- +placed by the following: +(x) to an official solely for the administration or en- +forcement of the Tobacco and Vaping Products Act +or the Cannabis Act, +126 (1) Paragraph 1(a) of Schedule 1 to the Act is +replaced by the following: +(a) $0.92883; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +127 (1) Paragraph 2(a) of Schedule 1 to the Act is +replaced by the following: +(a) $0.18576; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +128 (1) Paragraph 3(a) of Schedule 1 to the Act is +replaced by the following: +(a) $11.61031; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +129 (1) Paragraph 4(a) of Schedule 1 to the Act is +replaced by the following: +(a) $40.43121; or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +130 (1) Subparagraph (a)(i) of Schedule 2 to the +Act is replaced by the following: +(i) $0.14533, or +(2) Subsection (1) is deemed to have come into +force on April 17, 2024. +131 (1) Subparagraphs 1(a)(i) and (ii) of Sched- +ule 8 to the Act are replaced by the following: +(i) for the first 10 millilitres of vaping substance in +the vaping device or immediate container, $1.12 per +2 millilitres of vaping substance or fraction thereof, +and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Excise Act, 2001 +Sections 124-131 + +Page 504 +(ii) for any additional amount of vaping substance +in the vaping device or immediate container, $1.12 +per 10 millilitres of vaping substance or fraction +thereof; and +(2) Subparagraphs 1(b)(i) and (ii) of Schedule 8 +to the Act are replaced by the following: +(i) for the first 10 grams of vaping substance in the +vaping device or immediate container, $1.12 per 2 +grams of vaping substance or fraction thereof, and +(ii) for any additional amount of vaping substance +in the vaping device or immediate container, $1.12 +per 10 grams of vaping substance or fraction there- +of. +(3) Subsections (1) and (2) come into force or are +deemed to have come into force on July 1, 2024. +132 (1) Subparagraphs 2(a)(i) and (ii) of Sched- +ule 8 to the Act are replaced by the following: +(i) for the first 10 millilitres of vaping sub- +stance, $1.12 per 2 millilitres of vaping substance or +fraction thereof, and +(ii) for any additional amount of vaping sub- +stance, $1.12 per 10 millilitres of vaping substance +or fraction thereof; and +(2) Subparagraphs 2(b)(i) and (ii) of Schedule 8 +to the Act are replaced by the following: +(i) for the first 10 grams of vaping substance, $1.12 +per 2 grams of vaping substance or fraction thereof, +and +(ii) for any additional amount of vaping sub- +stance, $1.12 per 10 grams of vaping substance or +fraction thereof. +(3) Subsections (1) and (2) come into force or are +deemed to have come into force on July 1, 2024. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Excise Act, 2001 +Sections 131-132 + +Page 505 +SOR/2003-202 +Regulations Relieving Special Duty +on Certain Tobacco Products +133 (1) The Regulations Relieving Special Duty +on Certain Tobacco Products are repealed. +(2) Subsection (1) comes into force on the first +day of the month after the month in which this +Act receives royal assent. +SOR/2003-288; 2018, c. 12, s. 108; 2022, c. 10, s. 116 +Stamping and Marking of Tobacco, +Cannabis and Vaping Products +Regulations +134 (1) Section 4.01 of the Stamping and Mark- +ing of Tobacco, Cannabis and Vaping Products +Regulations is amended by renumbering subsec- +tion (2) as subsection (3) and by adding the fol- +lowing after subsection (1): +(2) If the Minister holds, at any time in a calendar +month, security that a person has provided under subsec- +tion 25.1(3) of the Act and if the person is not a tobacco +licensee throughout the calendar month, the person must +file with the Minister an information return for the calen- +dar month in respect of the possession and use of any to- +bacco excise stamps issued to the person. +(2) Subsection (1) comes into force on the first +day of the month after the month in which this +Act receives royal assent. +SOR/2011-7 +Regulations Respecting Prescribed +Brands of Manufactured Tobacco +and Prescribed Cigarettes +135 (1) The Regulations Respecting Prescribed +Brands of Manufactured Tobacco and Pre- +scribed Cigarettes are repealed. +(2) Subsection (1) comes into force on the first +day of the month after the month in which this +Act receives royal assent. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 2 Excise Act, Excise Act, 2001 and Other Related Texts (Alcohol, Tobacco and +Vaping Products) +Regulations Relieving Special Duty on Certain Tobacco Products +Sections 133-135 + +Page 506 +DIVISION 3 +Underused Housing Tax Act and +Underused Housing Tax Regulations +2022, c. 5, s. 10 +Underused Housing Tax Act +136 (1) The definition excluded owner in section 2 +of the Underused Housing Tax Act is replaced by +the following: +excluded owner of a residential property for a calendar +year means a person (other than a prescribed person) +that, on December 31 of the calendar year, is an owner of +the residential property +(a) in the person’s capacity as a trustee of a trust that +is +(i) a specified Canadian trust, +(ii) a mutual fund trust as defined in subsection +248(1) of the Income Tax Act, +(iii) a real estate investment trust as defined in +subsection 122.1(1) of the Income Tax Act, or +(iv) a SIFT trust as defined in subsection 122.1(1) +of the Income Tax Act; +(b) in the person’s capacity as a partner of a partner- +ship that is a specified Canadian partnership; +(c) in a capacity other than as a trustee of a trust or +partner of a partnership if the person is +(i) an individual who is a citizen or permanent resi- +dent, +(ii) a specified Canadian corporation, +(iii) a corporation incorporated or continued under +the laws of Canada or a province whose shares are +listed on a stock exchange in Canada for which a +designation under section 262 of the Income Tax +Act is in effect, +(iv) a registered charity as defined in subsection +248(1) of the Income Tax Act, +(v) a cooperative housing corporation, a hospital +authority, a municipality, a public college, a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Section +136 + +Page 507 +school authority, or a university, as those terms +are defined in subsection 123(1) of the Excise Tax +Act, or a para-municipal organization as defined +in section 1 of Part VI of Schedule V to that Act, +(vi) an Indigenous governing body as defined in +section 2 of the Department of Indigenous Services +Act, +(vii) His Majesty in right of Canada or a province +or an agent of His Majesty in right of Canada or a +province, +(viii) a corporation incorporated or continued un- +der the laws of Canada or a province, all or substan- +tially all of the shares of which are owned or con- +trolled by +(A) a trust referred to in any of subparagraphs +(a)(ii) to (iv), +(B) a corporation referred to in subparagraph +(iii), or +(C) any combination of corporations or trusts +referred to in clauses (A) and (B); or +(d) if the person is +(i) an individual who is a citizen or permanent resi- +dent and an owner of the residential property as a +personal representative in respect of a deceased in- +dividual, or +(ii) a prescribed person. (propriétaire exclu) +(2) The definition ownership percentage in section +2 of the Act is replaced by the following: +ownership percentage, in respect of a particular person +that is an owner of a residential property for a calendar +year, means +(a) if prescribed circumstances exist, a prescribed per- +centage; +(b) if paragraph (a) does not apply, if section 4.1 ap- +plies in respect of the particular person, if the land +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Section +136 + +Page 508 +registration system or other similar system applicable +where the residential property is located does not sep- +arately indicate a percentage of the ownership in re- +spect of the residential property for each capacity in +respect of which this Act applies to the particular per- +son as a separate person under section 4.1, if the par- +ticular person indicates a particular percentage in +their return for the residential property for the calen- +dar year and if the Minister is satisfied that the partic- +ular percentage reasonably reflects the particular per- +son’s percentage of the ownership in respect of the +residential property, the particular percentage; and +(c) if paragraphs (a) and (b) do not apply, +(i) if the land registration system or other similar +system applicable where the residential property is +located indicates that the particular person holds a +percentage of the ownership in respect of the resi- +dential property, that percentage, +(ii) if the land registration system or other similar +system applicable where the residential property is +located indicates that a group of persons that in- +cludes the particular person holds a percentage of +the ownership in respect of the residential property, +that percentage divided by the total number of per- +sons in the group, and +(iii) in any other case, the percentage determined +by the formula +(100% − A) ÷ B +where +A +is the sum of all percentages, each of which is a +percentage of the ownership in respect of the +residential property that is indicated in the +land registration system or other similar sys- +tem applicable where the residential property is +located as being held by another person or a +group of persons, and +B +is the total number of persons, determined +without reference to section 4.1, each of which +is an owner of the residential property in re- +spect of which no percentage of the ownership +in respect of the residential property is indicat- +ed in the land registration system or other sim- +ilar system applicable where the residential +property is located. (pourcentage de proprié- +té) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Section +136 + +Page 509 +(3) Paragraph (e) of the definition owner in sec- +tion 2 of the Act is replaced by the following: +(e) a person that gives continuous possession of the +land on which the residential property is situated to +another person referred to in paragraph (b) or (c), or +(4) Paragraph (a) of the definition specified Cana- +dian partnership in section 2 of the Act is replaced +by the following: +(a) a partnership, each member of which is, on De- +cember 31 of the calendar year, +(i) a person referred to in paragraph (c) of the defi- +nition excluded owner, +(ii) a trust referred to in paragraph (a) of that defi- +nition, or +(iii) a specified Canadian partnership; or +(5) Paragraph (a) of the definition specified Cana- +dian trust in section 2 of the Act is replaced by the +following: +(a) a trust under which each beneficiary having a ben- +eficial interest in the residential property is, on De- +cember 31 of the calendar year, +(i) a person referred to in paragraph (c) of the defi- +nition excluded owner, +(ii) a trust referred to in paragraph (a) of that defi- +nition, or +(iii) a specified Canadian partnership; or +(6) Subsections (1), (4) and (5) are deemed to +have come into force on January 1, 2023. +(7) Subsections (2) and (3) are deemed to have +come into force on January 1, 2022. +137 (1) The Act is amended by adding the follow- +ing after section 4: +Owner — multiple capacities +4.1 If a person is an owner of a residential property in +the person’s capacity as a partner of a partnership or a +trustee of a trust, this Act applies to the person as if the +person were a separate person in respect of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 136-137 + +Page 510 +(a) each partnership for which the person is an owner +of the residential property in the person’s capacity as a +partner of the partnership; +(b) each trust for which the person is an owner of the +residential property in the person’s capacity as a +trustee of the trust; and +(c) all other capacities in which the person is an own- +er of the residential property. +(2) Subsection (1) is deemed to have come into +force on January 1, 2022. +138 (1) The portion of subsection 6(3) of the Act +before the formula is replaced by the following: +Tax payable +(3) Subject to this Act, every person that, on December +31 of a calendar year, is an owner of a residential proper- +ty (other than an excluded owner of the residential prop- +erty) must pay to His Majesty in right of Canada tax in +respect of the residential property for the calendar year +in the amount determined by the formula +(2) Paragraphs 6(7)(a) and (b) of the Act are re- +pealed. +(3) Paragraph 6(8)(b) of the Act is replaced by the +following: +(b) a child, of the individual or the individual’s spouse +or common-law partner, who occupies the dwelling +unit for the purpose of authorized study at a designat- +ed learning institution as defined in section 211.1 of +the Immigration and Refugee Protection Regulations. +(4) Subsection (2) is deemed to have come into +force on January 1, 2023. +(5) Subsection (3) is deemed to have come into +force on January 1, 2022. +139 Subsection 7(1) of the Act is replaced by the +following: +Return required +7 (1) A person that, on December 31 of a calendar year, +is an owner of a residential property (other than an ex- +cluded owner of the residential property) is required to +file a return for the residential property for the calendar +year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 137-139 + +Page 511 +140 (1) The portion of the definition confidential +information in subsection 32(1) of the Act after +paragraph (b) is replaced by the following: +but does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates and, for the purposes of applying subsections (3), +(13) and (14) to a representative of a government entity +that is not an official, includes only the information de- +scribed in paragraph 211(6)(j) of the Excise Act, 2001. +(renseignement confidentiel) +(2) Subsections 32(6) and (7) of the Act are re- +placed by the following: +Disclosure of confidential information +(6) Subsections 211(6) and (6.1) of the Excise Act, 2001 +apply in this Act, with any modifications that the circum- +stances require, as if +(a) the references in those subsections to the Excise +Act, 2001 were references to this Act; +(b) confidential information for the purposes of this +Act were confidential information for the purposes of +the Excise Act, 2001; +(c) an authorized person for the purposes of this Act +were an authorized person for the purposes of the Ex- +cise Act, 2001; and +(d) a business number for the purposes of this Act +were a business number for the purposes of the Excise +Act, 2001. +(3) Subsections (1) and (2) are deemed to have +come into force on January 1, 2022. +141 (1) Paragraph 47(1)(a) of the Act is replaced +by the following: +(a) $1,000 if the person is an individual or $2,000 if the +person is not an individual; and +(2) Subsection 47(2) of the Act is replaced by the +following: +Failure to file +(2) If a person fails to file a return in respect of a residen- +tial property for a particular calendar year by December +31 of the following calendar year, for the purpose of cal- +culating the total referred to in paragraph (1)(b), the tax +calculated under section 6 in respect of the residential +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 140-141 + +Page 512 +property for the particular calendar year is to be deter- +mined without reference to paragraphs 6(7)(c) to (f) and +subsections 6(8) and (9) of this Act and paragraph 2(3)(a) +of the Underused Housing Tax Regulations. +(3) Subsection (1) is deemed to have come into +force on January 1, 2022. +(4) Subsection (2) applies in respect of returns +for the 2023 and subsequent calendar years. +142 (1) The portion of subsection 62(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Powers of authorized person +(2) Subject to subsection (3), the authorized person may, +at all reasonable times, for any purpose related to the ad- +ministration or enforcement of this Act +(2) Subsection 62(2) of the Act is amended by +striking out “and” at the end of paragraph (a) +and by replacing paragraph (b) with the follow- +ing: +(b) require any person to give the authorized person +all reasonable assistance, to answer all proper ques- +tions relating to the administration or enforcement of +this Act and +(i) to attend with the authorized person at a place +designated by the authorized person, or by video- +conference or by another form of electronic com- +munication, and to answer the questions orally, and +(ii) to answer the questions in writing, in any form +specified by the authorized person; and +(c) require any person to give the authorized person +all reasonable assistance with anything the authorized +person is authorized to do under this Act. +(3) Subsection 62(3) of the Act is replaced by the +following: +Prior authorization +(3) If any place referred to in subsection (2) is a +dwelling-house, the authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 141-142 + +Page 513 +(4) Paragraph 62(4)(a) of the Act is replaced by +the following: +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in subsection (2); +143 (1) Section 80 of the Act is amended by +adding the following before subsection (1): +Definition of transaction +80 (0.1) In this section, transaction includes an ar- +rangement or event. +(2) Section 80 of the Act is amended by adding the +following after subsection (5): +Anti-avoidance rules +(6) For the purposes of this section, if a person transfers +property to another person as part of a transaction or se- +ries of transactions, the following rules apply: +(a) the transferor is deemed to not be dealing at arm’s +length with the transferee at the time of the transfer of +the property if +(i) the transferor and the transferee do not deal at +arm’s length at any time during the period begin- +ning immediately prior to the transaction or series +of transactions and ending immediately after the +transaction or series of transactions, and +(ii) it is reasonable to conclude that one of the pur- +poses of undertaking or arranging the transaction +or series of transactions is to avoid joint and sever- +al, or solidary, liability of the transferee and the +transferor under this section for an amount payable +under this Act; +(b) an amount that the transferor is liable to pay un- +der this Act (including, for greater certainty, an +amount that the transferor is liable to pay under this +section, regardless of whether the Minister has made +an assessment under subsection (3) in respect of that +amount) is deemed to have become payable in the cal- +endar year of the transferor in which the property was +transferred, if it is reasonable to conclude that one of +the purposes of the transfer of the property is to avoid +the payment of a future amount payable under this Act +by the transferor or transferee; and +(c) the amount determined for A in paragraph (1)(d) +is deemed to be the greater of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 142-143 + +Page 514 +(i) the amount otherwise determined for A in para- +graph (1)(d) without reference to this paragraph, +and +(ii) the amount determined by the formula +A − B +where +A +is the fair market value of the property at the +time of the transfer, and +B +is the fair market value, at its lowest at any +time during the period beginning immediately +prior to the transaction or series of transactions +and ending immediately after the transaction +or series of transactions, of the consideration +given by the transferee for the transfer of the +property (other than any part of the considera- +tion that is in a form that is cancelled or extin- +guished during that period and for which no +property that is neither cancelled nor extin- +guished during that period is substituted) pro- +vided that the consideration is held by the +transferor at that time. +144 Subsection 83(11) of the Act is replaced by +the following: +Date electronic notice sent +(11) For the purposes of this Act, if a notice or other +communication in respect of a person, other than a no- +tice or other communication that refers to the business +number of a person, is made available in electronic for- +mat such that it can be read or perceived by a person or a +computer system or other similar device, the notice or +other communication is presumed to be sent to the per- +son and received by the person on the date that an elec- +tronic message is sent, to the electronic address most re- +cently provided before that date by the person to the +Minister for the purposes of this subsection, informing +the person that a notice or other communication requir- +ing the person’s immediate attention is available in the +person’s secure electronic account. A notice or other +communication is considered to be made available if it is +posted by the Minister in the person’s secure electronic +account and the person has authorized that notices or +other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date electronic notice sent – business account +(11.1) For the purposes of this Act, a notice or other +communication in respect of a person that is made avail- +able in electronic format such that it can be read or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 143-144 + +Page 515 +perceived by a person or computer system or other simi- +lar device and that refers to the business number of a +person is presumed to be sent to the person and received +by the person on the date that it is posted by the Minister +in the secure electronic account in respect of the business +number of the person, unless the person has requested, +at least 30 days before that date, in a manner specified by +the Minister, that such notices or other communications +be sent by mail. +2022, c. 19, s. 116 +Underused Housing Tax +Regulations +145 (1) The Underused Housing Tax Regula- +tions are amended by adding the following after +section 1: +Excluded Residential Property +Prescribed property — excluded property +1.1 For the purposes of the portion of the definition res- +idential property in section 2 of the Act before para- +graph (a), a particular residential condominium unit that +is part of a building containing four or more residential +condominium units is prescribed property if +(a) a person that is the owner of all or substantially all +of the residential condominium units in the building is +the owner of the particular residential condominium +unit; and +(b) all or substantially all of those residential condo- +minium units of which the person is the owner are +held by the person for the purpose of providing indi- +viduals with continuous occupancy of a residential +condominium unit as a place of residence or lodging +for a period of at least one month. +(2) Subsection (1) is deemed to have come into +force on December 31, 2022. +146 (1) Paragraphs 2(2)(a) and (b) of the Regula- +tions are replaced by the following: +(a) an area that is, as determined in the census for +2021 as published by Statistics Canada, neither within +a census metropolitan area nor within a specified cen- +sus agglomeration; and +(b) an area that is, as determined in the census for +2021 as published by Statistics Canada +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Act +Sections 144-146 + +Page 516 +(i) within a census metropolitan area or specified +census agglomeration, and +(ii) not within a population centre. +(2) Paragraphs 2(2)(a) and (b) of the Regulations, +as enacted by subsection (1), are replaced by the +following: +(a) an area that is, as determined in the last census +published by Statistics Canada before the calendar +year, neither within a census metropolitan area nor +within a specified census agglomeration; and +(b) an area that is, as determined in the last census +published by Statistics Canada before the calendar +year +(i) within a census metropolitan area or specified +census agglomeration, and +(ii) not within a population centre. +(3) Subsection 2(3) of the Regulations is replaced +by the following: +Paragraph 6(7)(m) of Act — prescribed conditions +(3) For the purposes of paragraph 6(7)(m) of the Act, +each of the following paragraphs sets out conditions that +are prescribed conditions for a calendar year and for the +person and the particular residential property referred to +in subsection 6(7) of the Act: +(a) the particular residential property is used as a +place of residence or lodging by the person or the per- +son’s spouse or common-law partner for at least 28 +days during the calendar year; or +(b) the person, or another person that is related to the +person, carries on business in Canada (in this para- +graph referred to as the “operator”) and the particular +residential property is held during the calendar year +primarily to provide a place of residence or lodging to +an individual at a location at which the individual is +required to be in the performance of the individual’s +duties as +(i) an officer — being a person holding an office — +or an employee of the operator, +(ii) a contractor, or an employee of the contractor, +engaged by the operator to render services at that +location to the operator, or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Regulations +Section +146 + +Page 517 +(iii) a subcontractor, or an employee of the subcon- +tractor, engaged by a contractor referred to in sub- +paragraph (ii) to render services at that location +that are acquired by the contractor for the purpose +of supplying services to the operator. +(4) Paragraph 2(3)(a) of the Regulations, as en- +acted by subsection (3), is replaced by the follow- +ing: +(a) it is the case that +(i) the particular residential property is used as a +place of residence or lodging by the person or the +person’s spouse or common-law partner for at least +28 days during the calendar year, +(ii) the person indicates that no tax is payable in re- +spect of the particular residential property under +this paragraph and paragraph 6(7)(m) of the Act in +the return filed under the Act by the person for the +particular residential property and for the calendar +year, and +(iii) neither the person nor the person’s spouse or +common-law partner indicates that no tax is +payable in respect of any residential property other +than the particular residential property under this +paragraph and paragraph 6(7)(m) of the Act in a re- +turn filed under the Act by the person or the per- +son’s spouse or common-law partner for the calen- +dar year; or +(5) Subsection (1) applies to the 2022 calendar +year. +(6) Subsections (2) and (3) apply to the 2023 and +subsequent calendar years. +(7) Subsection (4) applies to the 2024 and subse- +quent calendar years. +DIVISION 4 +2018, c. 12, s. 186 +Greenhouse Gas Pollution Pricing Act +(Part 1) +147 (1) The portion of the definition confidential +information in subsection 107(1) of the Green- +house Gas Pollution Pricing Act after paragraph +(b) is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 3 Underused Housing Tax Act and Underused Housing Tax Regulations +Underused Housing Tax Regulations +Sections 146-147 + +Page 518 +but does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates and, for the purposes of applying subsections (3), +(13) and (15) to a representative of a government entity +that is not an official, includes only the information de- +scribed in paragraph 211(6)(j) of the Excise Act, 2001. +(renseignement confidentiel) +(2) Subsections 107(6) and (7) of the Act are re- +placed by the following: +Disclosure of confidential information — Excise Act, +2001 +(6) Subsections 211(6) and (6.1) of the Excise Act, 2001 +apply in this Part, with any modifications that the cir- +cumstances require, as if +(a) the references in those subsections to the Excise +Act, 2001 were references to this Part; +(b) confidential information for the purposes of this +Part were confidential information for the purposes of +the Excise Act, 2001; +(c) an authorized person for the purposes of this Part +were an authorized person for the purposes of the Ex- +cise Act, 2001; and +(d) a business number for the purposes of this Part +were a business number for the purposes of the Excise +Act, 2001. +Disclosure of confidential information +(7) An official may provide +(a) any confidential information to an official of the +Department of the Environment solely for the purpos- +es of Part 2 or the formulation or evaluation of green- +house gas pollution pricing policy; +(b) any confidential information relating to His +Majesty in right of a province to an official of a depart- +ment or agency of the Government of Canada, if His +Majesty in right of the province or an agent of His +Majesty in right of the province is not in compliance +with this Part or has stated that it will not comply with +this Part, solely for the purposes of the evaluation of, +or the formulation of a response to, the non-compli- +ance or statement; or +(c) any confidential information relating to an agent +of His Majesty in right of a province to an official of a +department or agency of the Government of Canada, if +the agent or His Majesty in right of the province is not +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 4 Greenhouse Gas Pollution Pricing Act (Part 1) +Section +147 + +Page 519 +in compliance with this Part or has stated that it will +not comply with this Part, solely for the purposes of +the evaluation of, or the formulation of a response to, +the non-compliance or statement. +(3) Paragraph 107(9)(a) of the Act is replaced by +the following: +(a) a representative of the government entity was pro- +vided with that information under subsection (6); and +(4) Section 107 of the Act is amended by adding +the following after subsection (9): +Public disclosure — province or agent non-compliance +(9.1) The Minister may communicate or otherwise make +available to the public, in any manner that the Minister +considers appropriate, confidential information relating +to a person that is His Majesty in right of a province or an +agent of His Majesty in right of a province if the following +conditions are satisfied: +(a) if the person is His Majesty in right of a province, +it is the case that +(i) the person is not in compliance with this Part or +has publicly stated that it will not comply with this +Part, or +(ii) an agent of His Majesty in right of the province +is not in compliance with this Part or has publicly +stated that it will not comply with this Part; +(b) if the person is an agent of His Majesty in right of +a province, it is the case that +(i) the person is not in compliance with this Part or +has publicly stated that it will not comply with this +Part, or +(ii) His Majesty in right of the province is not in +compliance with this Part or has publicly stated +that it will not comply with this Part; and +(c) the confidential information relates to +(i) a registration status of, or the status of an appli- +cation for registration by, the person under this +Part, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 4 Greenhouse Gas Pollution Pricing Act (Part 1) +Section +147 + +Page 520 +(ii) a return that is filed, or required to be filed, by +the person under this Part, including information +that is contained in the return or that could reason- +ably be expected to be contained in the return, +(iii) an amount that is payable under this Part by or +to the person, including a charge, rebate, net +charge, penalty or amount of interest, +(iv) a projection or estimation of an amount that is, +or that could reasonably be expected to be, payable +under this Part by or to the person, including a +charge, rebate, net charge, penalty or amount of in- +terest, +(v) an amount that is assessed under this Part in +relation to the person, +(vi) the extent to which an amount referred to in +any of subparagraphs (iii) to (v) has or has not been +paid, +(vii) an amount that is paid under this Part by or to +the person, +(viii) a quantity of fuel or combustible waste that is +delivered, imported, brought into a listed province, +used or otherwise quantified for purposes of this +Part, +(ix) a projection or estimation of a quantity of fuel +or combustible waste that could reasonably be ex- +pected to be delivered, imported, brought into a +listed province, used or otherwise quantified for +purposes of this Part, +(x) a step that is, or is not, taken or contemplated +by the Minister in the administration or enforce- +ment of this Part relating to the person, including +information relating to the collection of an amount, +an assessment, an objection to an assessment, an +audit or an appeal or legal proceeding, +(xi) a step that is or is not taken by the person in +relation to its compliance or non-compliance with +this Part, including information relating to the col- +lection of an amount, an assessment, an objection +to an assessment, an audit or an appeal or legal +proceeding, or +(xii) a declaration or representation made by the +person relating to anything set out in subpara- +graphs (i) to (xi). +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 4 Greenhouse Gas Pollution Pricing Act (Part 1) +Section +147 + +Page 521 +His Majesty — information not confidential +(9.2) Information relating to His Majesty in right of a +province or an agent of His Majesty in right of a province +that is communicated, or otherwise made available to the +public, by the Minister under subsection (9.1) is deemed +not to be confidential information for the purposes of +this section and section 134. +148 Subsection 134(2) of the Act is replaced by +the following: +Offence — confidential information +(2) Every person to whom confidential information has +been provided for a particular purpose under subsection +107(6) or (7) and that for any other purpose knowingly +uses, provides to any person, allows the provision to any +person of, or allows any person access to, that informa- +tion is guilty of an offence and liable on summary convic- +tion to a fine not exceeding $5,000 or to imprisonment +for a term not exceeding 12 months, or to both. +PART 4 +Various Measures +DIVISION 1 +2022, c. 10 +Budget Implementation Act, 2022, +No. 1 (Extension of Prohibition on +Purchase of Residential Property by +Non-Canadians) +149 Subsection 237(2) of the Budget Implementa- +tion Act, 2022, No. 1 is replaced by the following: +Fourth anniversary +(2) Section 236 comes into force on the fourth an- +niversary of the day on which section 235 comes +into force. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 3 Amendments to the Excise Tax Act, the Excise Act, the Excise Act, 2001, the +Underused Housing Tax Act, the Greenhouse Gas Pollution Pricing Act and Other Related +Texts +DIVISION 4 Greenhouse Gas Pollution Pricing Act (Part 1) +Sections 147-149 + +Page 522 +DIVISION 2 +Canada Mortgage Bonds Program +R.S., c. N-11 +National Housing Act +150 Section 11 of the National Housing Act is re- +placed by the following: +Maximum total +11 Despite anything in this Act, the total of the out- +standing insured amounts of all insured loans may not +exceed the sum of +(a) eight hundred billion dollars, and +(b) any additional amounts authorized by Parliament +under an appropriation Act or other Act of Parliament +on or after the day on which the Budget Implementa- +tion Act, 2024, No. 1 receives royal assent. +151 Section 11.1 of the Act is repealed. +2017, c. 20, s. 103 +Borrowing Authority Act +152 Paragraph 4(b) of the Borrowing Authority +Act is replaced by the following: +(b) the total amount of money borrowed by way of the +issue and sale of Canada Mortgage Bonds that are +guaranteed by the Canada Mortgage and Housing Cor- +poration, except if they are purchased by the Minister +and are not resold, other than for the purpose of pro- +viding a source of temporary liquidity, and +Coordinating Amendments +2020, c. 5 +153 (1) In this section, other Act means the +COVID-19 Emergency Response Act. +(2) If section 150 of this Act comes into force be- +fore subsection 47(2) of the other Act, then that +subsection 47(2) and sections 49 and 50 of the oth- +er Act are repealed. +(3) If section 49 of the other Act comes into force +before section 151 of this Act, then that section +151 is deemed never to have come into force and +is repealed. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 2 Canada Mortgage Bonds Program +Sections 150-153 + +Page 523 +(4) If section 49 of the other Act comes into force +on the same day as section 151 of this Act, then +subsection 47(2) and sections 49 and 50 of the oth- +er Act are deemed never to have come into force +and are repealed. +DIVISION 3 +National School Food Program +Bilateral agreement +154 (1) The Minister of Families, Children and +Social Development may enter into a bilateral +agreement with the government of a province re- +specting a national program for providing food +in schools. +Payment out of C.R.F. +(2) Any amount payable for the fiscal year begin- +ning on April 1, 2024 under such a bilateral agree- +ment is payable out of the Consolidated Revenue +Fund. +Maximum aggregate amount +(3) The maximum aggregate amount that may be +paid out under subsection (2) in respect of all +provinces is $70,100,000. +DIVISION 4 +Student Loan Forgiveness +R.S., c. S-23 +Canada Student Loans Act +155 The heading before section 11.1 of the +Canada Student Loans Act is replaced by the fol- +lowing: +Loan Forgiveness — +Underserved Rural or Remote +Communities +156 Subsection 11.1(1) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 2 Canada Mortgage Bonds Program +Coordinating Amendments +Sections 153-156 + +Page 524 +Portion of loan forgiven +11.1 (1) The Minister may forgive an amount in respect +of a guaranteed student loan to a borrower who meets +the prescribed conditions and begins to work in an un- +derserved rural or remote community as a +(a) family physician; +(b) nurse; +(c) nurse practitioner; +(d) early childhood educator; +(e) dentist; +(f) dental hygienist; +(g) pharmacist; +(h) midwife; +(i) teacher; +(j) social worker; +(k) psychologist; +(l) personal support worker; or +(m) physiotherapist. +157 Paragraph 17(r) of the Act is replaced by the +following: +(r) defining the words and expressions “dental hygien- +ist”, “dentist”, “early childhood educator”, “family +physician”, “full-time student”, “midwife”, “nurse”, +“nurse practitioner”, “part-time student”, “personal +support worker”, “pharmacist”, “physiotherapist”, +“psychologist”, “responsible officer of a lender”, “so- +cial worker”, “teacher” and “underserved rural or re- +mote community” for the purposes of this Act; +1994, c. 28 +Canada Student Financial +Assistance Act +158 Subsection 2(2) of the Canada Student Fi- +nancial Assistance Act is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 4 Student Loan Forgiveness +Canada Student Loans Act +Sections 156-158 + +Page 525 +Other definitions +(2) In this Act, the words and expressions “borrower”, +“consolidated student loan agreement”, “course”, “dental +hygienist”, “dentist”, “early childhood educator”, “family +income”, “family physician”, “financial assistance”, “full- +time student”, “loan year”, “midwife”, “nurse”, “nurse +practitioner”, “part-time student”, “period of studies”, +“personal support worker”, “pharmacist”, “physiothera- +pist”, “post-secondary school level”, “program of stud- +ies”, “psychologist”, “severe permanent disability”, “so- +cial worker”, “student loan”, “student loan agreement”, +“teacher” and “underserved rural or remote community” +have the meanings assigned by the regulations. +159 The heading before section 9.2 of the Act is +replaced by the following: +Loan Forgiveness — +Underserved Rural or Remote +Communities +160 Subsection 9.2(1) of the Act is replaced by the +following: +Portion of loan forgiven +9.2 (1) The Minister may forgive an amount in respect +of a student loan to a borrower who meets the prescribed +conditions and begins to work in an underserved rural or +remote community as a +(a) family physician; +(b) nurse; +(c) nurse practitioner; +(d) early childhood educator; +(e) dentist; +(f) dental hygienist; +(g) pharmacist; +(h) midwife; +(i) teacher; +(j) social worker; +(k) psychologist; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 4 Student Loan Forgiveness +Canada Student Financial Assistance Act +Sections 158-160 + +Page 526 +(l) personal support worker; or +(m) physiotherapist. +Coming into Force +Order in council +161 This Division comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 5 +2004, c. 26 +Canada Education Savings Act +Amendments to the Act +162 The definition primary caregiver in subsection +2(1) of the Canada Education Savings Act is re- +placed by the following: +primary caregiver means +(a) in the case of a beneficiary, or a child referred to in +subsections 6(1.1) to (1.3) and section 12.2, who is a +qualified dependant, the eligible individual in respect +of the beneficiary or child; and +(b) in the case of a beneficiary, or a child referred to in +subsections 6(1.1) to (1.3) and section 12.2, in respect +of whom a special allowance is payable under the Chil- +dren’s Special Allowances Act, the department, agen- +cy or institution that maintains the beneficiary or +child. (responsable) +163 (1) Subsection 6(1) of the Act is replaced by +the following: +Canada Learning Bonds — application +6 (1) Subject to this Act and the regulations, on applica- +tion to the Minister, in the form and manner approved by +the Minister, the Minister may, in respect of a beneficiary +under a registered education savings plan who was born +after 2003 and is less than 31 years of age at the time of +the application, pay to a trustee of a trust governed by the +plan a Canada Learning Bond for the benefit of the trust. +The Canada Learning Bond is to be paid on any terms +and conditions that the Minister may specify by agree- +ment between the Minister and the trustee. +(2) Section 6 of the Act is amended by adding the +following after subsection (1): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 4 Student Loan Forgiveness +Canada Student Financial Assistance Act +Sections 160-163 + +Page 527 +Notice — automatic enrolment +(1.1) If the Minister determines that a child born after +2023 would be eligible to have a Canada Learning Bond +paid in their respect if they were a beneficiary under a +registered education savings plan, the child’s Social In- +surance Number is provided to the Minister and the child +is not, to the Minister’s knowledge, a beneficiary under +such a plan, the Minister must notify the child’s primary +caregiver — in the form and manner that the Minister +considers appropriate — that the child is eligible to have +a Canada Learning Bond paid in their respect and that +the Minister will open a registered education savings +plan in respect of the child in accordance with subsec- +tions (1.2) and (1.3) for the purpose of paying the Canada +Learning Bond. +Opening of registered education savings plan by +Minister +(1.2) Subject to subsection (1.3), if the Minister deter- +mines that a child born after 2023 would be eligible to +have a Canada Learning Bond paid in their respect if they +were a beneficiary and the Minister is provided with the +child’s Social Insurance Number, the Minister must open +a registered education savings plan in respect of the child +(a) if the child is less than three years of age on the +day the Minister determines that the child is eligible, +no earlier than the day on which the child reaches the +age of four or no earlier than any other day deter- +mined by the Minister; or +(b) if the child is three years of age or more on the day +the Minister determines that the child is eligible, no +earlier than the day that is 365 days after the day on +which the Minister determines that the child is eligible +or no earlier than any other day determined by the +Minister. +Exception +(1.3) The Minister must not open a registered education +savings plan in respect of a child under subsection (1.2) if +the child’s primary caregiver or the primary caregiver’s +cohabiting spouse or common-law partner has communi- +cated to the Minister, in the form and manner approved +by the Minister, their refusal of the payment of a Canada +Learning Bond in respect of the child or if the child is a +beneficiary. +For greater certainty +(1.4) For greater certainty, an application may be made +to the Minister under subsection (1) in respect of a per- +son even if a refusal referred to in subsection (1.3) was +communicated to the Minister in respect of that person. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 5 Canada Education Savings Act +Amendments to the Act +Section +163 + +Page 528 +(3) Section 6 of the Act is amended by adding the +following after subsection (1.4): +Canada Learning Bonds — automatic enrolment +(1.5) If the Minister opens a registered education sav- +ings plan under subsection (1.2), subject to this Act and +the regulations, the Minister may, in respect of the bene- +ficiary under the plan, pay to a trustee of a trust governed +by the plan a Canada Learning Bond for the benefit of the +trust. The Canada Learning Bond is to be paid on any +terms and conditions that the Minister may specify by +agreement between the Minister and the trustee. +(4) Subsection 6(4) of the Act is replaced by the +following: +Designation +(4) The amount of a Canada Learning Bond payable un- +der subsection (1) in respect of a benefit year is to be paid +to the trustee of a trust designated, in the form and man- +ner approved by the Minister, by the primary caregiver of +the beneficiary, the primary caregiver’s cohabiting +spouse or common-law partner or, if the beneficiary is 18 +years of age or more, the beneficiary. +164 The portion of section 7 of the Act before +paragraph (a) is replaced by the following: +Conditions +7 Neither a CES grant nor a Canada Learning Bond +payable under subsection 6(1) may be paid in respect of a +beneficiary under a registered education savings plan un- +less +165 The Act is amended by adding the following +after section 7: +Conditions — automatic enrolment +7.01 A Canada Learning Bond payable under subsection +6(1.5) must not be paid in respect of a beneficiary under a +registered education savings plan unless the beneficiary +is resident in Canada immediately before the payment is +made. +166 The Act is amended by adding the following +after section 7: +Administration of registered education savings plans +7.1 The Minister may enter into an agreement with a +person respecting the administration of a registered edu- +cation savings plan opened under subsection 6(1.2) or +any other registered education savings plan identified by +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 5 Canada Education Savings Act +Amendments to the Act +Sections 163-166 + +Page 529 +the Minister. The agreement may provide for the pay- +ment of remuneration by the Minister to the person for +the administration of the plan. +167 Section 9 of the Act is replaced by the follow- +ing: +Payments out of C.R.F. +9 All amounts payable by the Minister under this Act, +the regulations or an agreement entered into under sec- +tion 7.1 or 12 must be paid out of the Consolidated Rev- +enue Fund. +168 The Act is amended by adding the following +after section 12.1: +Collection of Social Insurance Number +12.2 The Minister may collect the Social Insurance +Number of any person who, as determined by the Minis- +ter, would be eligible to have a Canada Learning Bond +paid in their respect if they were a beneficiary and, if the +person is a child, the Social Insurance Number of the +child’s primary caregiver and the primary caregiver’s co- +habiting spouse or common-law partner. +169 (1) Section 13 of the Act is amended by +adding the following after paragraph (c): +(c.1) respecting the notice referred to in subsection +6(1.1), including providing for the maximum age of a +child in respect of whom a notice is to be provided un- +der that subsection; +(c.2) respecting the opening of registered education +savings plans by the Minister under subsection 6(1.2), +including providing for the maximum age of a child in +respect of whom such a plan may be opened under +that subsection; +(c.3) respecting the refusal referred to in subsection +6(1.3); +(c.4) respecting the administration of the registered +education savings plans referred to in section 7.1; +(c.5) respecting agreements made under section 7.1, +including specifying terms and conditions to be in- +cluded in such agreements; +(2) Section 13 of the Act is amended by adding the +following after paragraph (c.3): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 5 Canada Education Savings Act +Amendments to the Act +Sections 166-169 + +Page 530 +(c.31) respecting payments under subsection 6(1.5); +R.S., c. 1 (5th Supp.) +Consequential Amendments to the +Income Tax Act +170 (1) Paragraph (a) of the definition education +savings plan in subsection 146.1(1) of the Income +Tax Act is amended by striking out “and” at the +end of subparagraph (iii) and by adding the fol- +lowing after subparagraph (iv): +(v) the Minister designated for the purposes of the +Canada Education Savings Act, and +(2) The definition subscriber in subsection 146.1(1) +of the Act is amended by striking out “or” at the +end of paragraph (b), by adding “or” at the end of +paragraph (c) and by adding the following after +paragraph (c): +(d) the Minister designated for the purposes of the +Canada Education Savings Act, if that Minister en- +tered into the plan with a promoter +Coming into Force +Order in council +171 (1) Section 162, subsection 163(2), sections +166 to 168, subsection 169(1) and section 170 come +into force on a day to be fixed by order of the +Governor in Council. +Order in council +(2) Subsections 163(1), (3) and (4), sections 164 +and 165 and subsection 169(2) come into force on +a day to be fixed by order of the Governor in +Council, but that day must be later than the day +fixed under subsection (1) and after March 31, +2028. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 5 Canada Education Savings Act +Amendments to the Act +Sections 169-171 + +Page 531 +DIVISION 6 +R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3 +Bretton Woods and Related +Agreements Act +172 Paragraphs 8.3(5)(a) and (b) of the Bretton +Woods and Related Agreements Act are replaced +by the following: +(a) fifteen billion dollars in respect of any particular +foreign state; and +(b) twenty-two billion dollars in respect of all foreign +states. +DIVISION 7 +Measures Relating to Modernizing +International Financial Institutions +R.S., c. B-7; R.S., c. 24 (1st Supp.), s. 3 +Bretton Woods and Related +Agreements Act +173 Section 7 of the Bretton Woods and Related +Agreements Act is replaced by the following: +Payment to International Monetary Fund +7 The Minister of Finance may provide for payment out +of the Consolidated Revenue Fund to the International +Monetary Fund in the manner and at the times provided +for by the Agreement set out in Schedule I of a sum or +sums of money, not exceeding in the whole an amount +equivalent to the subscriptions required from or permit- +ted to be made by Canada, namely, sixteen billion, five +hundred thirty-five million, nine hundred thousand Spe- +cial Drawing Rights. +R.S., c. I-18 +International Development +(Financial Institutions) Assistance +Act +174 (1) Paragraph 3(c) of the English version of +the International Development (Financial Insti- +tutions) Assistance Act is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 6 Bretton Woods and Related Agreements Act +Sections 172-174 + +Page 532 +(c) the purchase on behalf of His Majesty in right of +Canada of shares of the institution; +(2) Section 3 of the Act is amended by striking out +“and” at the end of paragraph (b) and by adding +the following after paragraph (c): +(d) with the written concurrence of the Minister of Fi- +nance, the issuance of guarantees; and +(e) with the written concurrence of the Minister of Fi- +nance, any other manner that the Minister of Foreign +Affairs considers appropriate. +1991, c. 12 +European Bank for Reconstruction +and Development Agreement Act +175 (1) The portion of subsection 6(2) of the Eu- +ropean Bank for Reconstruction and Develop- +ment Agreement Act before paragraph (a) is re- +placed by the following: +Financial assistance +(2) The Minister may provide financial assistance to the +Bank by way of +(2) Subsection 6(2) of the Act is amended by strik- +ing out “or” at the end of paragraph (a) and by +adding the following after paragraph (b): +(c) the purchase of shares on behalf of His Majesty in +right of Canada; +(d) the issuance of guarantees; or +(e) any other manner that the Minister considers ap- +propriate. +(3) Subsection 6(3) of the Act is replaced by the +following: +Limit +(3) The Minister may make payments out of the Consoli- +dated Revenue Fund for the purposes of subsection (2) in +an aggregate amount not exceeding, in any given period, +the amount specified for that purpose in respect of that +period in an appropriation by Parliament. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 7 Measures Relating to Modernizing International Financial Institutions +International Development (Financial Institutions) Assistance Act +Sections 174-175 + +Page 533 +DIVISION 8 +2018, c. 27, s. 659 +International Financial Assistance Act +176 The International Financial Assistance Act +is amended by adding the following after section +7: +Foreign exchange loss +7.1 Any foreign exchange loss in respect of any transac- +tion entered into in relation to a program referred to in +section 3, 4 or 5 must be charged to the Consolidated +Revenue Fund. +Maximum payment +7.2 (1) The competent minister may, in relation to a +program referred to in section 4 or 5, make payments not +exceeding $720,000,000 in the aggregate, or any greater +amount that is specified in an appropriation Act, to De- +velopment Finance Institute Canada. +Payments out of Consolidated Revenue Fund +(2) Any amount payable under subsection (1) may be +paid by the competent minister out of the Consolidated +Revenue Fund, at the times and in the manner that the +minister considers appropriate. +Separate account +(3) Development Finance Institute Canada must main- +tain a separate account of +(a) all amounts received under subsection (1); and +(b) all amounts received by way of receipts and recov- +eries, and all disbursements made, in connection with +all transactions involving the amounts received under +subsection (1). +Repayments +(4) The competent minister may require Development +Finance Institute Canada to pay to the Receiver General +for credit to the Consolidated Revenue Fund any amount +referred to in subsection (3) at the times and in the man- +ner that the minister considers appropriate. +Definition of Development Finance Institute Canada +(5) In this section, Development Finance Institute +Canada means Development Finance Institute Canada +(DFIC) Inc., a corporation incorporated under the +Canada Business Corporation Act, or any successor to +that corporation. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 8 International Financial Assistance Act +Section +176 + +Page 534 +177 The Act is amended by adding the following +after section 8: +Regulations +9 The Governor in Council may, on the recommendation +of the Minister of Foreign Affairs and the Minister for In- +ternational Development and with the concurrence of the +Minister of Finance, make regulations for the purposes of +section 7.2. +DIVISION 9 +R.S., c. E-20; 2001, c. 33, s. 2(F) +Export Development Act +178 (1) The portion of subsection 24(1) of the Ex- +port Development Act before paragraph (a) is re- +placed by the following: +Limit of liability +24 (1) Subject to subsection (2), in respect of transac- +tions entered into under section 23, the total of the fol- +lowing liabilities and obligations must not at any time ex- +ceed $100,000,000,000: +(2) Subsections 24(1.1) and (1.2) of the Act are re- +pealed. +DIVISION 10 +R.S., c. F-11 +Financial Administration Act +(Exemption Related to Certain Crown +Corporations) +179 Subsection 85(2) of the Financial Adminis- +tration Act is amended by striking out “or” at the +end of paragraph (a) and by adding the following +after that paragraph: +(a.1) by or on behalf of the Communications Security +Establishment for the purpose of performing its func- +tions under the Communications Security Establish- +ment Act; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 8 International Financial Assistance Act +Sections 177-179 + +Page 535 +DIVISION 11 +R.S., c. F-11 +Financial Administration Act +(Information Disclosure +Requirements) +180 Section 159 of the Financial Administration +Act is amended by adding the following after sub- +section (3): +Disclosure of information +(4) Any bank or other financial institution of a class pre- +scribed by regulations that accepts for deposit an instru- +ment or instruction for payment described in subsection +(2) must disclose any information prescribed by regula- +tions made under subsection 160(2) in any statement of +account or other transaction record that is provided to +the holder of the account receiving the deposit. +181 Section 160 of the Act is renumbered as sub- +section 160(1) and is amended by adding the fol- +lowing: +Classes of financial institutions and disclosure of +information +(2) The Governor in Council may make regulations pre- +scribing classes of financial institutions and any informa- +tion disclosure requirements referred to in subsection +159(4). +DIVISION 12 +R.S., c. F-8; 1995, c. 17, s. 45 +Federal-Provincial Fiscal +Arrangements Act +182 (1) Paragraph 24.1(1)(a) of the Federal- +Provincial Fiscal Arrangements Act is amended +by striking out “and” at the end of subparagraph +(iv) and by replacing the portion of subpara- +graph (v) before the formula with the following: +(v) for each fiscal year beginning after March 31, +2017, the product, rounded to the nearest thousand, +obtained by multiplying the cash contribution de- +termined under this subparagraph for the immedi- +ately preceding fiscal year by the greater of 1.03 and +the amount determined by the formula +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 11 Financial Administration Act (Information Disclosure Requirements) +Sections 180-182 + +Page 536 +(2) Paragraph 24.1(1)(a) of the Act is amended by +striking out “and” at the end of subparagraph (v) +and by adding the following after subparagraph +(v): +(vi) for each fiscal year in the period beginning on +April 1, 2024, and ending on March 31, 2028, in re- +spect of a qualifying province, the product, rounded +to the nearest thousand, that is greater than zero, +or zero in any other case, determined by the formu- +la +(1.05 × (A + B)) − C +where +A +is the cash contribution determined under sub- +paragraph (v) for the immediately preceding +fiscal year, +B +is the cash contribution determined under this +subparagraph, if any, for the immediately pre- +ceding fiscal year, and +C +is the cash contribution determined under sub- +paragraph (v) for the current fiscal year, +(vii) for the fiscal year beginning on April 1, 2028, +in respect of a qualifying province, the product, +rounded to the nearest thousand, determined by +multiplying the cash contribution most recently de- +termined under subparagraph (vi) that is greater +than zero, or zero in any other case, by the greater +of 1.03 and the amount determined by the formula +1 + A +where +A +is the average of the annual rates of growth of +the nominal gross domestic product of Canada +for the calendar year that ends during the fiscal +year in question and for the two previous calen- +dar years, as determined by the Minister not +later than three months before the beginning of +that fiscal year, and +(viii) for each fiscal year that begins after March 31, +2029, in respect of a qualifying province, the prod- +uct, rounded to the nearest thousand, determined +by the formula +(A + B) × C +where +A +is the cash contribution determined under sub- +paragraph (vii) for the immediately preceding +fiscal year that is greater than zero, or zero in +any other case, +B +is the cash contribution determined under this +subparagraph for the immediately preceding +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 12 Federal-Provincial Fiscal Arrangements Act +Section +182 + +Page 537 +fiscal year that is greater than zero, or zero in +any other case, and +C +is the greater of 1.03 and the amount deter- +mined by the formula +1 + D +where +D +is the average of the annual rates of growth +of the nominal gross domestic product of +Canada for the calendar year that ends +during the fiscal year in question and for +the two previous calendar years, as deter- +mined by the Minister not later than three +months before the beginning of that fiscal +year; and +(3) Section 24.1 of the Act is amended by adding +the following after subsection (1): +Meaning of qualifying province +(1.1) For the purpose of this Part, a province is a qualify- +ing province if the federal Minister of Health has con- +firmed in writing to the Minister before December 1, 2024 +that the province has taken steps to implement certain +measures respecting the collection, sharing and use of +certain health information in accordance with the plan +entitled Working together to improve health care for +Canadians, announced on February 7, 2023. +183 Section 24.21 of the Act is replaced by the fol- +lowing: +Provincial share — fiscal years 2014–2015 and later +24.21 (1) The cash contribution determined under sub- +paragraphs 24.1(1)(a)(iv) or (v), as the case may be, that +may be provided to a province for each fiscal year begin- +ning after March 31, 2014 is the amount determined by +the formula +A × B ÷ C +where +A +is the cash contribution determined under the appli- +cable subparagraph for that fiscal year; +B +is the population of that province for that fiscal year; +and +C +is the total of the population of all provinces for that +fiscal year. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 12 Federal-Provincial Fiscal Arrangements Act +Sections 182-183 + +Page 538 +Provincial share (qualifying province) — fiscal years +2024–2025 and later +(2) The cash contribution determined under subpara- +graph 24.1(1)(a)(vi), (vii) or (viii), as the case may be, +that may be provided to a qualifying province for each +fiscal year beginning after March 31, 2024 is the amount +determined by the formula +A × B ÷ C +where +A +is the cash contribution determined under the appli- +cable subparagraph for that fiscal year; +B +is the population of that province for that fiscal year; +and +C +is the total of the population of all provinces for that +fiscal year. +DIVISION 13 +Private Sector Pension Plans +R.S., c. 32 (2nd Supp.) +Pension Benefits Standards Act, +1985 +184 The Pension Benefits Standards Act, 1985 is +amended by adding the following after section 40: +Publication of Information +Investment information +40.1 Within a reasonable time after the end of each cal- +endar year, the Superintendent shall, in the form and +manner that may be prescribed, publish the prescribed +information that relates to the investments of prescribed +pension plans. +2012, c. 16 +Pooled Registered Pension Plans +Act +185 The Pooled Registered Pension Plans Act is +amended by adding the following after section 43: +Notice to certain members +43.1 (1) An administrator of a pooled registered pen- +sion plan must provide each person who becomes a +member of the plan, other than under section 39 or 40, +with a written notice that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 12 Federal-Provincial Fiscal Arrangements Act +Sections 183-185 + +Page 539 +(a) informs the member of their right to terminate +their membership in the plan by notifying the admin- +istrator; and +(b) includes the prescribed information. +Period for providing notice +(2) The administrator must provide the notice +(a) in the case of a survivor of a deceased member, as +soon as feasible after the day on which the survivor be- +comes a member; and +(b) in any other case, no later than the day on which +the person becomes a member. +Coming into Force +Order in council +186 Sections 184 and 185 come into force on a day +or days to be fixed by order of the Governor in +Council. +DIVISION 14 +R.S., c. C-8 +Canada Pension Plan +Amendments to the Act +187 (1) Paragraph (b) of the definition child in +subsection 42(1) of the Canada Pension Plan is +replaced by the following: +(b) an individual in respect of whom, either legally or +in fact, the contributor had, or immediately before the +individual reached 21 years of age did have, parenting +time or decision-making responsibility, +(2) Paragraph (b) of the definition dependent +child in subsection 42(1) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 13 Private Sector Pension Plans +Pooled Registered Pension Plans Act +Sections 185-187 + +Page 540 +(b) is 18 or more years of age but less than 25 years of +age and +(i) is in full-time attendance at a school or universi- +ty as defined by regulation, or +(ii) is in part-time attendance at a school or univer- +sity as defined by regulation, or +(3) Subsection 42(1) of the Act is amended by +adding the following in alphabetical order: +decision-making responsibility has the same meaning +as in subsection 2(1) of the Divorce Act; (responsabili- +tés décisionnelles) +parenting time means the time that a child spends in +the care of a person who is a parent of the child, who +stands in the place of a parent or who intends to stand in +the place of a parent, whether or not the child is physical- +ly with that person during that entire time; (temps pa- +rental) +188 The Act is amended by adding the following +after section 44.1: +Survivor’s pension not payable +44.2 Despite paragraph 44(1)(d), a survivor’s pension is +not payable to an individual as a result of a contributor’s +death if, on or after January 1, 2025, a division of unad- +justed pensionable earnings has taken place under para- +graph 55.1(1)(b) between the contributor and that indi- +vidual unless, at the time of the contributor’s death, that +individual had been cohabiting with the contributor in a +new conjugal relationship for a continuous period of at +least one year. +189 Section 57 of the Act is amended by adding +the following after subsection (1.1): +Additional amount +(1.2) Despite subsection (1), a death benefit payable to +the estate or succession of a contributor is a lump sum +amount equal to $5,000 if +(a) the contributor’s death occurs after December 31, +2024; +(b) a death benefit is payable to the contributor’s es- +tate or succession under paragraph 44(1)(c); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 14 Canada Pension Plan +Amendments to the Act +Sections 187-189 + +Page 541 +(c) the contributor has not received a retirement pen- +sion or a disability pension under this Act or under a +provincial pension plan; and +(d) no survivor’s pension is payable under paragraph +44(1)(d) as a result of the contributor’s death. +190 (1) The portion of section 59 of the Act before +paragraph (a) is replaced by the following: +Amount of benefit +59 (1) Except in the case of a dependent child described +in subparagraph (b)(ii) of the definition dependent child +in subsection 42(1), a disabled contributor’s child’s bene- +fit payable to the child of a disabled contributor and an +orphan’s benefit payable to the orphan of a contributor, +is a basic monthly amount consisting of +(2) Section 59 of the Act is amended by adding the +following after subsection (1): +Benefit — part-time student +(2) In the case of a dependent child described in sub- +paragraph (b)(ii) of the definition dependent child in +subsection 42(1), a disabled contributor’s child’s benefit +payable to the child of a disabled contributor and an or- +phan’s benefit payable to the orphan of a contributor, is a +basic monthly amount equal to 50% of the amount that +would otherwise be calculated under paragraph (1)(c). +191 (1) Subsection 60(3) of the Act is replaced by +the following: +Exception +(3) If a disabled contributor’s child’s benefit would, if the +application had been approved, have been payable to a +child of a disabled contributor on application made prior +to the death of the child or an orphan’s benefit would, if +the application had been approved, have been payable to +an orphan of a contributor on application made prior to +the death of the orphan and the child or orphan dies after +December 31, 1977, not having reached 18 years of age, +and no application has been made at the time of the +death of the child or orphan, an application may be made +within one year after the death by the person or agency +having decision-making responsibility in respect of the +child or orphan at the time of the death or, if there is at +that time no such person or agency, by any person or +agency that the Minister may direct. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 14 Canada Pension Plan +Amendments to the Act +Sections 189-191 + +Page 542 +(2) Paragraph 60(5)(b) of the Act is replaced by +the following: +(b) on the date of the death of a child or an orphan re- +ferred to in subsection (3) if the person or agency hav- +ing decision-making responsibility in respect of the +child or orphan did not make an application prior to +the death of the child or orphan. +(3) Section 60 of the Act is amended by adding the +following after subsection (11): +Disabled contributor’s child’s benefit application +(11.1) If an application for a disability pension or a post- +retirement disability benefit is deemed, under subsection +(8) or (9), to have been made in a month that precedes +the month in which it was actually made, the Minister +may also deem the application for a disabled contribu- +tor’s child’s benefit to have been made on behalf of the +contributor’s child in that same month. +192 Section 73 of the Act is amended by adding +the following after subsection (2): +Cessation of payment +(3) Despite subsection (1), a survivor’s pension shall +cease with the payment for the month of the effective +date of the approval of a division of unadjusted pension- +able earnings between the survivor and the contributor +under paragraph 55.1(1)(b) unless, at the time of the con- +tributor’s death, the survivor had been cohabiting with +the contributor in a new conjugal relationship for a con- +tinuous period of at least one year. +193 Section 75 of the Act is replaced by the fol- +lowing: +Payment of benefit +75 (1) If a disabled contributor’s child’s benefit is +payable to a child of a disabled contributor or an or- +phan’s benefit is payable to an orphan of a contributor +and the child or orphan has not reached 18 years of age, +payment of the benefit must be made to the person or +agency having decision-making responsibility for the +child or orphan, or, if there is no person or agency having +decision-making responsibility for the child or orphan, to +any person or agency that the Minister may direct. +Presumption — decision-making responsibility +(2) For the purposes of this Part, in the absence of any +evidence to the contrary, the following person is +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 14 Canada Pension Plan +Amendments to the Act +Sections 191-193 + +Page 543 +presumed to have decision-making responsibility for the +child or orphan, as the case may be: +(a) the contributor, in relation to a disabled contribu- +tor’s child, except if the contributor has less than 20% +of the parenting time in respect of the child; and +(b) the survivor, if any, of the contributor, in relation +to an orphan, except if the survivor has less than 20% +of the parenting time in respect of the orphan. +194 (1) Paragraph 76(1)(c) of the Act is replaced +by the following: +(c) the contributor’s disability pension or post-retire- +ment disability benefit ceases to be payable for any +reason other than that the contributor has reached 65 +years of age; +(2) Paragraph 76(1)(e) of the Act is replaced by +the following: +(e) the disabled contributor ceases to have parenting +time or decision-making responsibility in respect of +the child, if the child is a child as defined in subsection +42(1) by reason of the disabled contributor having had +that parenting time or decision-making responsibility. +C.R.C., c. 385 +Consequential Amendment to the +Canada Pension Plan Regulations +195 Subparagraphs 52(i)(iii) and (iv) of the +Canada Pension Plan Regulations are replaced +by the following: +(iii) was a child, in respect of whom, either legally +or in fact, the contributor had parenting time or de- +cision-making responsibility, +(iv) is a child, in respect of whom, the disabled con- +tributor, the survivor of the contributor or another +person or agency had decision-making responsibili- +ty, +Coming into Force +Non-application — subsection 114(2) of Canada +Pension Plan +196 (1) Subsection 114(2) of the Canada Pension +Plan does not apply in respect of the amend- +ments to that Act contained in this Division. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 14 Canada Pension Plan +Amendments to the Act +Sections 193-196 + +Page 544 +Order in council +(2) This Division, other than subsections 187(1) +and (3), sections 191 and 193, subsection 194(2) +and section 195, comes into force, in accordance +with subsection 114(4) of the Canada Pension +Plan, on a day to be fixed by order of the Gover- +nor in Council. +DIVISION 15 +1999, c. 34 +Public Sector Pension Investment +Board Act +197 The +Public +Sector +Pension +Investment +Board Act is amended by adding the following af- +ter section 5.1: +Payment into Consolidated +Revenue Fund +Duty of Board +5.2 (1) The Board shall, at the request of the Minister, +pay into the Consolidated Revenue Fund +(a) any amount that is required for the payment of +benefits under subsection 44.2(6) of the Public Service +Superannuation Act, subsection 55.2(6) of the Canadi- +an Forces Superannuation Act or regulations made +under section 59.1 of that Act, or subsection 29.2(6) of +the Royal Canadian Mounted Police Superannuation +Act; +(b) any amount that is determined under paragraph +44.4(2)(b) of the Public Service Superannuation Act, +paragraph 55.4(2)(b) of the Canadian Forces Super- +annuation Act or paragraph 29.4(2)(b) of the Royal +Canadian Mounted Police Superannuation Act; and +(c) any amount that is required for the payment of the +costs determined under section 44.5 of the Public Ser- +vice Superannuation Act, section 55.5 of the Canadian +Forces Superannuation Act or section 29.5 of the Roy- +al Canadian Mounted Police Superannuation Act or +the costs for the administration of a fund established +by regulations made under section 59.1 of the Canadi- +an Forces Superannuation Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 14 Canada Pension Plan +Coming into Force +Sections 196-197 + +Page 545 +Consultation +(2) Before requesting the payment of an amount referred +to in paragraph (1)(a) or (c), the Minister shall consult +(a) the Minister of National Defence if the amount is +in relation to the Canadian Forces Superannuation +Act; and +(b) the Minister of Public Safety and Emergency Pre- +paredness if the amount is in relation to the Royal +Canadian Mounted Police Superannuation Act. +DIVISION 16 +Consumer-Driven Banking +Framework +Consumer-Driven Banking Act +Enactment of Act +198 The Consumer-Driven Banking Act is enact- +ed as follows: +An Act to establish a consumer-driven banking +framework +Short Title +Short title +1 This Act may be cited as the Consumer-Driven Bank- +ing Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Agency means the Financial Consumer Agency of +Canada established under section 3 of the Financial Con- +sumer Agency of Canada Act. (Agence) +derived data means data about a consumer, product or +service that has been enhanced by a participating entity +to significantly increase its usefulness or commercial val- +ue. (données dérivées) +entity means a corporation, trust, partnership, fund or +an unincorporated association or organization. (entité) +Minister means the Minister of Finance. (ministre) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 15 Public Sector Pension Investment Board Act +Sections 197-198 + +Page 546 +Senior Deputy Commissioner means the Senior +Deputy Commissioner for Consumer-Driven Banking ap- +pointed under subsection 7.2(1) of the Financial Con- +sumer Agency of Canada Act. (commissaire adjoint +principal) +Purpose +Purpose +3 The purpose of this Act is to establish a framework +within which consumers, including small businesses, can +direct that their data be shared among participating enti- +ties of their choice and to ensure that the sharing of data +among participating entities is safe and secure. +Application +Data +4 (1) This Act applies in respect of data that relates to +the following products and services, including data that +is provided by a consumer and data that is provided for +in the regulations: +(a) deposit accounts; +(b) registered and non-registered investment ac- +counts; +(c) payment products, including credit cards and pre- +paid payment products; +(d) lines of credit, mortgages or hypothecs and other +kinds of loans; and +(e) other products or services provided for in the reg- +ulations. +Exclusion +(2) This Act does not apply in respect of derived data. +Limit — editing data +5 Data that is shared between participating entities in +accordance with this Act is to be shared in a manner that +does not enable the participating entity that receives the +data to edit the data on servers that are used by the par- +ticipating entity that provides the data. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Section +198 + +Page 547 +Restriction +6 Nothing in this Act affects any restriction imposed un- +der the Bank Act on banks with respect to the sharing of +information about a consumer with an insurance compa- +ny, agent or broker for the business of insurance. +Registry +Participating entities +7 The Agency must maintain a public registry of partici- +pating entities that contains information respecting each +participating entity. +Technical Standards +Designation of body +8 (1) The Minister may, by order, designate a body to be +the technical standards body that is responsible for es- +tablishing the technical standards that are to be used for +the sharing of data by participating entities in accordance +with this Act. +Principles +(2) In designating the technical standards body, the Min- +ister must take into account the following principles: +(a) the need to ensure the safe, secure and efficient +sharing of data among participating entities; +(b) fairness, accessibility, transparency and good gov- +ernance; +(c) any other principle that the Minister considers rel- +evant; and +(d) any other principle provided for in the regulations. +Publication in Canada Gazette +(3) The Minister must publish the order in the Canada +Gazette. +Review +9 The Minister must review the designation every three +years. +Revocation +10 (1) The Minister may, by order, revoke the designa- +tion, including in the following circumstances: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Section +198 + +Page 548 +(a) the Senior Deputy Commissioner advises the Min- +ister to do so; +(b) the Minister is of the opinion that the designation +is no longer consistent with the principles referred to +in subsection 8(2); +(c) the Minister is of the opinion that the designation +poses a risk to national security; or +(d) the Minister is of the opinion that the designation +poses a risk to the integrity or security of the financial +system in Canada. +Publication in Canada Gazette +(2) The Minister must publish the order in the Canada +Gazette. +Statutory Instruments Act +11 The Statutory Instruments Act does not apply to an +order made under subsection 8(1) or 10(1). +Annual report +12 The technical standards body that is designated must +submit an annual report to the Senior Deputy Commis- +sioner in accordance with the regulations. +Change that has significant impact +13 The technical standards body that is designated must +notify the Senior Deputy Commissioner of any change +that has a significant impact on the technical standards +body or the technical standards, including any change to +the operation of the technical standards or the gover- +nance, composition or decision-making of the technical +standards body, as soon as feasible but no later than the +seventh day after the day on which the change takes ef- +fect. +Prohibitions +Claiming to be participating entity +14 An individual or entity, other than a participating en- +tity, must not +(a) use the term “participating entity” or a variation, +abbreviation or equivalent of that term, or any words, +name or designation — in any language — in a manner +that leads to a reasonable belief that the individual or +entity is a participating entity for the purposes of this +Act; or +(b) represent themselves, in any way or by any means, +to be a participating entity for the purposes of this Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Section +198 + +Page 549 +False or misleading information +15 An individual or entity must not knowingly provide +false or misleading information in relation to their partic- +ipation under this Act. +Offences and Punishment +Offence and punishment +16 Every individual or entity who contravenes section 14 +or 15 is guilty of an offence and is liable +(a) on conviction on indictment, +(i) in the case of an individual, to a fine of not more +than $1,000,000 or to imprisonment for a term of +not more than five years, or to both, or +(ii) in the case of an entity, to a fine of not more +than $5,000,000; or +(b) on summary conviction, +(i) in the case of an individual, to a fine of not more +than $100,000 or to imprisonment for a term of not +more than one year, or to both, or +(ii) in the case of an entity, to a fine of not more +than $500,000. +Order to comply +17 (1) If an individual or entity is convicted of an of- +fence under this Act, the court may, in addition to any +punishment that it may otherwise impose, order the indi- +vidual or entity to comply with the provisions of this Act +or the regulations in respect of which the individual or +entity was convicted. +Additional fine +(2) If an individual or entity is convicted of an offence +under this Act, the court may, if it is satisfied that as a re- +sult of the commission of the offence the convicted indi- +vidual or entity acquired any monetary benefits or that +monetary benefits accrued to the convicted individual or +entity or the individual’s spouse, common-law partner or +other dependant, order the convicted individual or entity +to pay, despite the maximum amount of any fine that +may otherwise be imposed under this Act, an additional +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Section +198 + +Page 550 +fine in an amount equal to three times the court’s estima- +tion of the amount of those monetary benefits. +Party to offence +18 If an entity commits an offence under this Act, any +director, any officer, any agent or mandatary or any prin- +cipal officer of the entity who directed, authorized, as- +sented to, acquiesced in or participated in the commis- +sion of the offence is a party to and guilty of the offence +and is liable on summary conviction or on conviction on +indictment to the punishment provided for an individual +in respect of the offence, whether or not the entity has +been prosecuted or convicted. +Limitation period +19 (1) Proceedings by way of summary conviction in re- +spect of an offence under this Act may be commenced at +any time within, but not later than, two years after the +day on which the subject matter of the proceedings be- +came known to the Senior Deputy Commissioner. +Certificate of Senior Deputy Commissioner +(2) A document appearing to have been issued by the Se- +nior Deputy Commissioner, certifying the day on which +the subject matter of any proceedings became known to +the Senior Deputy Commissioner, is admissible in evi- +dence without proof of the signature or official character +of the person appearing to have signed it and is, in the +absence of evidence to the contrary, proof of the matter +asserted in it. +Regulations +Regulations +20 The Governor in Council may, on the recommenda- +tion of the Minister, make regulations +(a) providing for data for the purposes of subsection +4(1); +(b) providing for products and services for the pur- +poses of paragraph 4(1)(e); +(c) providing for principles for the purposes of para- +graph 8(2)(d); and +(d) respecting the annual report referred to in section +12, including the information that is to be included in +the report and the form and manner in which, and the +time within which, it is to be submitted. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Section +198 + +Page 551 +Coming into Force +Order in council +21 Sections 4 to 7, 12 and 13 come into force on a day or +days to be fixed by order of the Governor in Council. +2001, c. 9 +Related Amendments to the +Financial Consumer Agency of +Canada Act +199 Section 2 of the Financial Consumer Agency +of Canada Act is amended by adding the follow- +ing in alphabetical order: +participating entity means a participating entity under +the Consumer-Driven Banking Act. (entité partici- +pante) +Senior Deputy Commissioner means the Senior +Deputy Commissioner for Consumer-Driven Banking ap- +pointed under subsection 7.2(1). (commissaire adjoint +principal) +technical standards body means the technical stan- +dards body designated under subsection 8(1) of the Con- +sumer-Driven Banking Act. (organisme de normalisa- +tion technique) +200 Section 2.1 of the Act is replaced by the fol- +lowing: +Supervision and protection +2.1 The purpose of this Act is to ensure that financial in- +stitutions, the external complaints body, payment card +network operators, participating entities and the techni- +cal standards body are supervised by an agency of the +Government of Canada so as to contribute to the protec- +tion of consumers of financial products and services and +the public and to the safety and security of consumer- +driven banking, including by strengthening the financial +literacy of Canadians. +201 Section 3 of the Act is amended by adding the +following after subsection (3): +Objects — consumer-driven banking +(4) The objects of the Agency in relation to consumer- +driven banking are to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Consumer-Driven Banking Act +Sections 198-201 + +Page 552 +(a) supervise the participating entities, the external +complaints body and the technical standards body to +determine whether they are in compliance with +(i) the provisions of the Consumer-Driven Banking +Act that are applicable to them, and +(ii) any terms and conditions or undertakings with +respect to consumer-driven banking that the Minis- +ter imposes or requires, as the case may be, under +an Act listed in Schedule 1 and the directions that +the Minister imposes under this Act; +(b) monitor and evaluate trends and emerging issues +that may have an impact on consumers of consumer- +driven banking, including the trends and issues in re- +spect of products, services and market developments, +and make information on those trends and issues pub- +lic; +(c) foster — in co-operation with any department, +agency or agent corporation of the Government of +Canada or of a province, financial institutions and +consumer and other organizations — participation in +consumer-driven banking; and +(d) foster an understanding of consumer-driven bank- +ing and related issues among consumers. +202 Subsection 5.1(1) of the Act is replaced by the +following: +Minister’s direction +5.1 (1) The Minister may give a written direction to the +Agency if the Minister is of the opinion that it can +strengthen consumer protection and the public’s confi- +dence in that protection, foster safe and secure con- +sumer-driven banking or enhance the financial literacy of +Canadians. +203 The Act is amended by adding the following +after section 7.1: +Senior Deputy Commissioner +Appointment +7.2 (1) The Commissioner must, with the Minister’s +concurrence, appoint an officer to be called the Senior +Deputy Commissioner for Consumer-Driven Banking +who is to act under the instructions of the Commissioner +and who is responsible for consumer-driven banking +matters. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 201-203 + +Page 553 +Absence or incapacity +(2) In the event of the absence or incapacity of the Senior +Deputy Commissioner, or if the office of Senior Deputy +Commissioner is vacant, the Commissioner may appoint +a qualified person to exercise the powers and perform the +duties and functions of the Senior Deputy Commissioner +for a term of 90 days that may not be extended without +the Minister’s approval. +Role +7.3 (1) Subject to the supervision referred to in para- +graph 4(2)(a.1) of the Office of the Superintendent of Fi- +nancial Institutions Act, the Senior Deputy Commission- +er is responsible for the supervision of consumer-driven +banking. +Powers, duties and functions +(2) The Senior Deputy Commissioner may exercise the +powers, and must perform the duties and functions, that +relate to consumer-driven banking and that are con- +ferred on them under this Act or any other Act of Parlia- +ment. +Personal information +(3) The Senior Deputy Commissioner may collect any +personal information that the Senior Deputy Commis- +sioner considers necessary in furtherance of the objects +described in subsection 3(4). +Publication of information +7.4 The Senior Deputy Commissioner must publish, in +the prescribed time and manner, the prescribed informa- +tion respecting consumer-driven banking. +204 The Act is amended by adding the following +after section 9: +Exercise by personnel — Senior Deputy +Commissioner +9.1 Except as otherwise provided by the Senior Deputy +Commissioner and subject to any terms and conditions +that they may specify, a person who is an employee of the +Agency — other than a Deputy Commissioner — may ex- +ercise any of the powers and perform any of the duties +and functions of the Senior Deputy Commissioner under +this Act if the person is appointed to serve in the Agency +in a capacity appropriate to the exercise of the power or +performance of the duty or function. +205 Section 10 of the Act is replaced by the fol- +lowing: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 203-205 + +Page 554 +Employees +10 The employees that are necessary to enable the Com- +missioner and the Senior Deputy Commissioner to per- +form their duties are to be appointed in accordance with +the Public Service Employment Act. +206 Subsection 11(1) of the Act is replaced by the +following: +Responsibility for human resources management +11 (1) In respect of persons appointed under sections +7.2, 8 and 10, the Commissioner is authorized to exercise +the powers and perform the functions of the Treasury +Board that relate to human resources management with- +in the meaning of paragraphs 7(1)(b) and (e) and section +11.1 of the Financial Administration Act, and those of +deputy heads under subsection 12(2) of that Act, as that +subsection reads without regard to any terms and condi- +tions that the Governor in Council may direct, including +the determination of terms and conditions of employ- +ment and the responsibility for employer and employee +relations. +207 The Act is amended by adding the following +after section 12: +Advisory and Other Committees +Advisory and other committees +12.1 (1) The Commissioner may, on the advice of the +Senior Deputy Commissioner, establish advisory and +other committees to advise or assist the Senior Deputy +Commissioner on matters relating to consumer-driven +banking and provide for their membership, duties, func- +tions and operation. +Remuneration and expenses +(2) Members of a committee may be paid for their ser- +vices the remuneration and expenses that the Commis- +sioner may determine, in accordance with any applicable +Treasury Board directives. +208 Subsection 13(3) of the Act is replaced by the +following: +Payment for activity +(3) If the Agency carries on any activity in furtherance of +an object described in paragraph 3(2)(d) or (e) or subsec- +tion 3(4) on the Minister’s recommendation, the Minister +may on terms and conditions approved by the Treasury +Board, in any fiscal year, make a payment out of the Con- +solidated Revenue Fund to the Agency for the purposes +of the activity. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 205-208 + +Page 555 +209 (1) Subsection 14(1) of the Act is replaced by +the following: +Ownership +14 (1) The Commissioner, a person appointed under +subsection 4(4), the Senior Deputy Commissioner, a per- +son appointed under subsection 7.2(2) or a Deputy Com- +missioner must not hold, directly or indirectly, any inter- +est or right in any shares of any financial institution, any +bank holding company, any insurance holding company, +the external complaints body or any other body corpo- +rate, however created, carrying on any business in +Canada that is substantially similar to any business car- +ried on by any financial institution or the external com- +plaints body. +(2) The portion of subsection 14(2) of the Act be- +fore paragraph (a) is replaced by the following: +Prohibitions — federal credit union +(2) The Commissioner, a person appointed under sub- +section 4(4), the Senior Deputy Commissioner, a person +appointed under subsection 7.2(2) or a Deputy Commis- +sioner must not +210 Section 14.1 of the Act is replaced by the fol- +lowing: +Ownership — payment card network operators +14.1 The Commissioner, a person appointed under sub- +section 4(4), the Senior Deputy Commissioner, a person +appointed under subsection 7.2(2) or a Deputy Commis- +sioner must not hold, directly or indirectly, any interest +or right in any shares of a payment card network opera- +tor. +Ownership — participating entities, etc. +15 The Commissioner, a person appointed under sub- +section 4(4), the Senior Deputy Commissioner, a person +appointed under subsection 7.2(2) or a Deputy Commis- +sioner must not hold, directly or indirectly, any interest +or right in any shares of a participating entity or the tech- +nical standards body. +211 (1) Subsections 16(1) and (1.1) of the Act are +replaced by the following: +No grant or gratuity to be made +16 (1) The Commissioner, a person appointed under +subsection 4(4), the Senior Deputy Commissioner, a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 209-211 + +Page 556 +person appointed under subsection 7.2(2), a Deputy +Commissioner and any person appointed under section +10 must not accept or receive, directly or indirectly, any +grant or gratuity from a financial institution, a bank +holding company, an insurance holding company or the +external complaints body or from a director, officer or +employee of any of them and a financial institution, a +bank holding company, an insurance holding company +and the external complaints body, and any director, offi- +cer or employee of any of them, must not make or give +any such grant or gratuity. +No grant or gratuity — payment card network +operators +(1.1) The Commissioner, a person appointed under sub- +section 4(4), the Senior Deputy Commissioner, a person +appointed under subsection 7.2(2), a Deputy Commis- +sioner and any person appointed under section 10 must +not accept or receive, directly or indirectly, any grant or +gratuity from a payment card network operator or any of +its directors, officers or employees, and a payment card +network operator or any of its directors, officers or em- +ployees must not make or give any such grant or gratuity. +No grant or gratuity — participating entities, etc. +(1.2) The Commissioner, a person appointed under sub- +section 4(4), the Senior Deputy Commissioner, a person +appointed under subsection 7.2(2), a Deputy Commis- +sioner and any person appointed under section 10 must +not accept or receive, directly or indirectly, any grant or +gratuity from a participating entity or the technical stan- +dards body, or any of their directors, officers or employ- +ees, and a participating entity or the technical standards +body, or any of their directors, officers or employees, +must not make or give any such grant or gratuity. +(2) The portion of subsection 16(2) of the Act be- +fore paragraph (a) is replaced by the following: +Offence and punishment +(2) Every person, financial institution, bank holding +company, insurance holding company, payment card +network operator, participating entity or technical stan- +dards body that contravenes subsection (1), (1.1) or (1.2) +is guilty of an offence and liable +212 Section 17 of the Act is amended by adding +the following after subsection (4): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 211-212 + +Page 557 +Confidential information — participating entities, etc. +(5) Subject to subsection (6) and except as otherwise +provided in this Act, information regarding the business +or affairs of a participating entity, the external com- +plaints body or the technical standards body, or regard- +ing persons dealing with a participating entity, the exter- +nal complaints body or the technical standards body, that +is obtained by the Senior Deputy Commissioner or by a +person acting under the direction of the Senior Deputy +Commissioner, in the course of the exercise or perfor- +mance of powers, duties and functions under section 7.3, +and any information prepared from that information, is +confidential and must be treated accordingly. +Disclosure permitted +(6) If the Senior Deputy Commissioner is satisfied that +the information will be treated as confidential by the +agency, body or person to whom it is disclosed, subsec- +tion (5) does not prevent the Senior Deputy Commission- +er from disclosing it +(a) to any government agency or body that regulates +or supervises financial institutions or participating en- +tities, for purposes related to that regulation or super- +vision; +(b) to any other agency or body that regulates or su- +pervises financial institutions or participating entities, +for purposes related to that regulation or supervision; +(c) to the Governor of the Bank of Canada or any offi- +cer of the Bank of Canada authorized in writing by the +Governor of the Bank of Canada, for purposes related +to the regulation or supervision of participating enti- +ties; and +(d) to the Deputy Minister of Finance or any officer of +the Department of Finance authorized in writing by +the Deputy Minister of Finance, for the purposes of +policy analysis related to the regulation of financial in- +stitutions or participating entities. +213 (1) Subsection 18(1) of the Act is replaced by +the following: +Commissioner to ascertain expenses +18 (1) The Commissioner must, before December 31 in +each year, ascertain the total amount of expenses in- +curred during the immediately preceding fiscal year for +or in connection with the administration of this Act and +the consumer provisions — excluding the expenses in- +curred in connection with the objects described in sub- +sections 3(3) and (4) — and the amounts of any pre- +scribed categories of those expenses in relation to any +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 212-213 + +Page 558 +prescribed group of financial institutions and the exter- +nal complaints body. +(2) Section 18 of the Act is amended by adding the +following after subsection (5.5): +Commissioner to ascertain expenses — participating +entities +(5.6) The Commissioner must, before December 31 in +each year, ascertain the total amount of expenses in- +curred during the immediately preceding fiscal year in +connection with the objects described in subsection 3(4). +Amount conclusive +(5.7) The amount ascertained under subsection (5.6) is +final and conclusive for the purposes of this section. +Assessment +(5.8) As soon as possible after ascertaining the amount +under subsection (5.6), the Commissioner must assess a +portion of the total amount of expenses against each par- +ticipating entity to the extent and in the manner that may +be prescribed. +Interim assessment +(5.9) The Commissioner may, during each fiscal year, +prepare an interim assessment against any participating +entity. +Assessment is binding +(5.91) Every assessment and interim assessment is final +and conclusive and binding on the participating entity +against which it is made. +214 (1) Subsection 19(1) of the Act is amended by +adding the following after paragraph (a.2): +(a.3) designating, as a violation that may be proceed- +ed with under sections 20 to 31, the contravention of a +specified provision of the Consumer-Driven Banking +Act or its regulations, or the non-compliance with +terms and conditions, undertakings or directions re- +ferred to in subparagraph 3(4)(a)(ii); +(2) Paragraph 19(1)(c.1) of the Act is replaced by +the following: +(c.1) prescribing the circumstances in which the +Commissioner and Senior Deputy Commissioner must +not make public, under subsection 31(1), the name of +the person who committed the violation; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 213-214 + +Page 559 +(3) Subsection 19(2) of the Act is replaced by the +following: +Maximum penalties +(2) The maximum penalty for a violation is $1,000,000 in +the case of a violation that is committed by a natural per- +son, and $10,000,000 in the case of a violation that is +committed by a financial institution, a payment card net- +work operator or a participating entity. +215 Sections 20.1 and 21 of the Act are replaced by +the following: +Purpose of penalty +20.1 The purpose of the penalty is not to punish but to +promote compliance with the consumer provisions, com- +pliance agreements that have been entered into under an +Act listed in Schedule 1, any terms and conditions, un- +dertakings or directions referred to in subparagraph +3(2)(a)(ii) or (4)(a)(ii), the provisions of the Payment +Card Networks Act, the Consumer-Driven Banking Act +or their regulations, and agreements entered into under +section 7.1. +How act or omission may be proceeded with +21 If a contravention or non-compliance that is desig- +nated under paragraph 19(1)(a), (a.1) or (a.3) can be pro- +ceeded with either as a violation or as an offence, pro- +ceeding in one manner precludes proceeding in the oth- +er. +216 Section 22 of the Act is replaced by the fol- +lowing: +Commission of violation +22 (1) Every contravention or non-compliance that is +designated under paragraphs 19(1)(a) to (a.3) constitutes +a violation and the person that commits the violation is +liable to a penalty determined in accordance with sec- +tions 19 and 20. +Notice of violation — Commissioner +(2) If the Commissioner believes on reasonable grounds +that a person has committed a violation referred to in any +of paragraphs 19(1)(a) to (a.2), they may issue and must +cause to be served on the person a notice of violation. +Notice of violation — Senior Deputy Commissioner +(2.1) If the Senior Deputy Commissioner believes on +reasonable grounds that a person has committed a viola- +tion referred to in paragraph 19(1)(a.3), they may issue +and must cause to be served on the person a notice of vi- +olation. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 214-216 + +Page 560 +Contents of notice +(3) A notice of violation must name the person believed +to have committed a violation, identify the violation and +set out +(a) the penalty that the Commissioner or Senior +Deputy Commissioner, as the case may be, proposes to +impose; +(b) the right of the person, within 30 days after the no- +tice is served, or within any longer period that the +Commissioner or Senior Deputy Commissioner, as the +case may be, specifies, to pay the penalty or to make +representations to the Commissioner or Senior Deputy +Commissioner, as the case may be, with respect to the +violation and the proposed penalty, and the manner +for doing so; and +(c) the fact that, if the person does not pay the penalty +or make representations in accordance with the no- +tice, the person will be deemed to have committed the +violation and the Commissioner or Senior Deputy +Commissioner, as the case may be, may impose a +penalty in respect of it. +217 Subsections 23(2) to (4) of the Act are re- +placed by the following: +Representations to Commissioner +(2) If the person makes representations in accordance +with the notice, the Commissioner or Senior Deputy +Commissioner, as the case may be, must decide, on a bal- +ance of probabilities, whether the person committed the +violation and, if so, may, subject to any regulations made +under paragraph 19(1)(b), impose the penalty set out in +the notice, a lesser penalty or no penalty. +Failure to pay or make representations +(3) A person who neither pays the penalty nor makes +representations in accordance with the notice is deemed +to have committed the violation and the Commissioner +or Senior Deputy Commissioner, as the case may be, +may, subject to any regulations made under paragraph +19(1)(b), impose the penalty proposed, a lesser penalty or +no penalty. +Notice of decision and right of appeal +(4) The Commissioner or Senior Deputy Commissioner, +as the case may be, must cause notice of any decision +made under subsection (2) or (3) to be issued and served +on the person together with notice of the right of appeal +under section 24. +218 (1) Subsection 24(1) of the French version of +the Act is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 216-218 + +Page 561 +Droit d’appel +24 (1) Il peut être interjeté appel à la Cour fédérale de la +décision signifiée en conformité avec le paragraphe 23(4), +et ce dans les trente jours suivant la signification de cette +décision ou dans le délai supplémentaire que la Cour +peut accorder. +(2) Subsection 24(2) of the Act is replaced by the +following: +Court to take precautions against disclosing +(2) In an appeal, the Court must take every reasonable +precaution, including, when appropriate, conducting +hearings in private, to avoid the disclosure by the Court +or any person of confidential information referred to in +subsection 17(1), (3) or (5). +(3) Subsection 24(3) of the English version of the +Act is replaced by the following: +Powers of Court +(3) On an appeal, the Court may confirm, set aside or, +subject to any regulations made under paragraph +19(1)(b), vary the decision. +219 Subsection 26(1) of the Act is replaced by the +following: +Certificate of default +26 (1) The unpaid amount of any debt referred to in +subsection 25(1) may be certified by the Commissioner or +Senior Deputy Commissioner, as the case may be. +220 Section 28 of the Act is amended by adding +the following after subsection (3): +Common law principles — Consumer-Driven Banking +Act +(4) Every rule and principle of the common law that ren- +ders any circumstance a justification or excuse in relation +to a charge for an offence in relation to a provision of the +Consumer-Driven Banking Act applies in respect of a vi- +olation to the extent that it is not inconsistent with this +Act. +221 Sections 30 and 31 of the Act are replaced by +the following: +Time limit +30 (1) No proceedings in respect of a violation may be +commenced later than two years after the subject-matter +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 218-221 + +Page 562 +of the proceedings became known to the Commissioner +or Senior Deputy Commissioner, as the case may be. +Certificate +(2) A document appearing to have been issued by the +Commissioner or Senior Deputy Commissioner, as the +case may be, certifying the day on which the subject-mat- +ter of any proceedings became known to them, is admis- +sible in evidence without proof of the signature or official +character of the person appearing to have signed the doc- +ument and is, in the absence of evidence to the contrary, +proof of the matter asserted in it. +Publication +31 (1) Subject to any regulations, the Commissioner or +Senior Deputy Commissioner, as the case may be, must +make public the nature of a violation, the name of the +person who committed it and the amount of the penalty +imposed. +Publication — reasons +(2) In making public the nature of a violation, the Com- +missioner or Senior Deputy Commissioner, as the case +may be, may include the reasons for their decision, in- +cluding the relevant facts, analysis and considerations +that formed part of the decision. +222 Section 33 of the Act is replaced by the fol- +lowing: +No liability +33 No action lies against His Majesty, the Minister, the +Commissioner, the Senior Deputy Commissioner, any +Deputy Commissioner, any officer or employee of the +Agency or any person acting under the direction of the +Commissioner for anything done or omitted to be done +in good faith in the administration or discharge of any +powers or duties that under any Act of Parliament are in- +tended or authorized to be executed or performed. +223 Section 33.1 of the Act is replaced by the fol- +lowing: +Not compellable +33.1 The Commissioner, the Senior Deputy Commis- +sioner, any Deputy Commissioner, any officer or employ- +ee of the Agency or any person acting under the instruc- +tions of the Commissioner is not a compellable witness in +any civil proceedings in respect of any matter coming to +their knowledge as a result of exercising any of their pow- +ers or performing any of their duties or functions under +this Act or an Act listed in Schedule 1. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 221-223 + +Page 563 +224 Section 34 of the Act is amended by striking +out “and” at the end of paragraphs (a) and (b), by +adding “and” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) in aggregate form, its conclusions on the compli- +ance, in that year, of participating entities, the exter- +nal complaints body and the technical standards body +with the provisions of the Consumer-Driven Banking +Act. +225 Schedule 1 to the Act is amended by replac- +ing the reference after the heading “SCHEDULE +1” with the following: +(Subsections 3(2) and (4), 5(1) and 19(1) and sections 20, 20.1 +and 33.1) +226 Schedule 1 to the Act is amended by adding +the following in alphabetical order: +Consumer-Driven Banking Act +Loi sur les services bancaires axés sur les consom- +mateurs +Coming into Force +Order in council +227 Sections 213 to 221 and 224 come into force on +a day or days to be fixed by order of the Governor +in Council. +DIVISION 17 +1991, c. 46 +Bank Act +228 (1) Paragraph (b) of the definition deposit- +type instrument in subsection 627.01(1) of the Bank +Act is replaced by the following: +(b) a variable rate of interest that is calculated on the +basis of the institution’s prime lending rate or an in- +terest rate benchmark. (instrument de type dépôt) +(2) The portion of the definition principal-protect- +ed note in subsection 627.01(1) of the Act after +paragraph (b) is replaced by the following: +A principal-protected note does not include a financial +instrument that specifies that the interest or return on +the instrument is determined solely on the basis of a +fixed rate of interest or return or a variable rate of inter- +est or return that is calculated on the basis of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 16 Consumer-Driven Banking Framework +Related Amendments to the Financial Consumer Agency of Canada Act +Sections 224-228 + +Page 564 +institution’s prime lending rate or an interest rate bench- +mark. (billet à capital protégé) +(3) Subsection 627.01(1) of the Act is amended by +adding the following in alphabetical order: +interest rate benchmark means a rate that is deter- +mined from time to time by reference to an assessment of +one or more underlying interests, is made available to the +public, either free of charge or on payment, and is used +for reference for determining the interest payable, or oth- +er sums that are due, under loan agreements or other fi- +nancial contracts or instruments. (taux d’intérêt de ré- +férence) +229 Subparagraphs 627.78(1)(b)(ii) and (iii) of the +Act are replaced by the following: +(ii) the prime lending rate or the interest rate +benchmark, as the case may be, that is used for the +calculation of the rate of interest, +(iii) the prime lending rate or the interest rate +benchmark in effect when the information is dis- +closed, and +DIVISION 18 +R.S., c. 18 (3rd Supp.), Part I +Office of the Superintendent of +Financial Institutions Act +230 Subsection 17(3) of the Office of the Superin- +tendent of Financial Institutions Act is replaced +by the following: +Excess expenditures +(3) The aggregate of expenditures made under subsec- +tion (1) shall not at any time exceed by more +than $100,000,000, or such other amount as may be speci- +fied in an appropriation Act, the total of the assessments +and revenues referred to in subsection (2). +DIVISION 19 +R.S., c. B-2 +Bank of Canada Act +231 The Bank of Canada Act is amended by +adding the following after section 18: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 17 Bank Act +Sections 228-231 + +Page 565 +For greater certainty +18.01 For greater certainty, for the purposes of para- +graphs 18(c), (d) and (g), the Bank may enter into a re- +purchase, reverse repurchase or buy-sellback agreement. +No invalidity +18.02 No act of the Bank, including a transfer of proper- +ty, is invalid by reason only that the Bank was without +the capacity or power to so act. +DIVISION 20 +R.S., c. C-44; 1994, c. 24, s. 1(F) +Canada Business Corporations Act +232 Subsection 21.1(6) of the Canada Business +Corporations Act is replaced by the following: +Offence +(6) A corporation that, without reasonable cause, contra- +venes this section is guilty of an offence and liable on +summary conviction to a fine not exceeding $100,000. +233 Subsection 21.31(5) of the Act is replaced by +the following: +Offence +(5) A corporation that, without reasonable cause, contra- +venes subsection (1) is guilty of an offence and liable on +summary conviction to a fine of not more than $100,000. +234 Subsection 21.4(5) of the Act is replaced by +the following: +Offence +(5) A person who commits an offence under any of sub- +sections (1) to (4) is liable +(a) on summary conviction to a fine not exceed- +ing $200,000 or to imprisonment for a term not ex- +ceeding two years, or to both; or +(b) on conviction on indictment, to a fine not exceed- +ing $1,000,000 or to imprisonment for a term not ex- +ceeding five years, or to both. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 19 Bank of Canada Act +Sections 231-234 + +Page 566 +DIVISION 21 +R.S., c. L-2 +Canada Labour Code (Improving +Access to Protections for Employees) +Amendments to the Act +235 The Canada Labour Code is amended by +adding the following after section 6: +Presumption +6.1 (1) A person — other than a person who performs +management functions or is employed in a confidential +capacity in matters relating to industrial relations — who +is paid remuneration by an employer is presumed to be +their employee unless the contrary is proved by the em- +ployer. +Exception +(2) The presumption does not apply for the purposes of a +prosecution under this Part. +Burden of proof +6.2 If, in any proceeding under this Part other than a +prosecution, an employer alleges that a person is not +their employee, the burden of proof is on the employer. +236 The Act is amended by adding the following +after section 96: +Prohibition +96.1 An employer is prohibited from treating an em- +ployee as if they were not their employee. +237 Paragraph 97(1)(a) of the Act is replaced by +the following: +(a) an employer, a person acting on behalf of an em- +ployer, a trade union, a person acting on behalf of a +trade union or an employee has contravened or failed +to comply with subsection 24(4) or 34(6) or section 37, +47.3, 50, 69, 87.5 or 87.6, subsection 87.7(2) or section +94, 95 or 96.1; or +238 (1) The portion of subsection 99(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 21 Canada Labour Code (Improving Access to Protections for Employees) +Sections 235-238 + +Page 567 +Board orders +99 (1) If, under section 98, the Board determines that a +party to a complaint has contravened or failed to comply +with subsection 24(4) or 34(6), section 37, 47.3, 50 or 69, +subsection 87.5(1) or (2), section 87.6, subsection 87.7(2) +or section 94, 95, 96 or 96.1, the Board may, by order, re- +quire the party to comply with or cease contravening that +subsection or section and may +(2) Subsection 99(1) of the Act is amended by +striking out “and” at the end of paragraph (e), by +adding “and” at the end of paragraph (f) and by +adding the following after paragraph (f): +(g) in respect of a contravention of section 96.1, by or- +der, require an employer to pay to any employee af- +fected by that contravention compensation not ex- +ceeding the sum that, in the Board’s opinion, is equiv- +alent to the remuneration that would, but for that con- +travention, have been paid by the employer to that +employee. +239 The Act is amended by adding the following +after section 123.1: +Presumption +123.2 (1) A person who is paid remuneration by an em- +ployer is presumed to be their employee unless the con- +trary is proved by the employer. +Exception +(2) The presumption does not apply for the purposes of a +prosecution under this Part. +Burden of proof +123.3 If, in any proceeding under this Part other than a +prosecution, or in any proceeding under Part IV in re- +spect of a violation that is related to this Part, an employ- +er alleges that a person is not their employee, the burden +of proof is on the employer. +240 The Act is amended by adding the following +after section 125.3: +Prohibition +125.4 An employer is prohibited from treating an em- +ployee as if they were not their employee. +241 (1) Subsection 127.1(1) of the Act is replaced +by the following: +Complaint to supervisor +127.1 (1) An employee who believes on reasonable +grounds that there has been a contravention of this Part +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 21 Canada Labour Code (Improving Access to Protections for Employees) +Amendments to the Act +Sections 238-241 + +Page 568 +or that there is likely to be an accident, injury or illness +arising out of, linked with or occurring in the course of +employment shall, before exercising any other recourse +available under this Part, except the rights conferred by +subsection (8.1) and sections 128, 129 and 132, make a +complaint to the employee’s supervisor. +(2) Section 127.1 of the Act is amended by adding +the following after subsection (8): +Complaint to Head +(8.1) An employee may make a complaint in writing to +the Head if they believe that the employer has contra- +vened section 125.4. The complaint must be made not lat- +er than six months after the day on which the com- +plainant knew, or in the opinion of the Head ought to +have known, of the action or circumstances giving rise to +the complaint. +(3) The portion of subsection 127.1(9) of the Act +before paragraph (a) is replaced by the follow- +ing: +Investigation +(9) The Head shall investigate the complaint referred to +in subsection (8) or (8.1) unless it relates to an occur- +rence of harassment and violence and the Head is of the +opinion that +242 Sections 167.1 and 167.2 of the Act are re- +placed by the following: +Presumption +167.01 (1) A person who is paid remuneration by an +employer is presumed to be their employee unless the +contrary is proved by the employer. +Exception +(2) The presumption does not apply for the purposes of a +prosecution under this Part. +Prohibition +167.1 An employer is prohibited from treating an em- +ployee as if they were not their employee. +Burden of proof +167.2 If, in any proceeding under this Part other than a +prosecution, or in any proceeding under Part IV in re- +spect of a violation that is related to this Part, an employ- +er alleges that a person is not their employee, the burden +of proof is on the employer. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 21 Canada Labour Code (Improving Access to Protections for Employees) +Amendments to the Act +Sections 241-242 + +Page 569 +Transitional Provisions +Presumptions and burdens of proof +243 Sections 6.1, 6.2, 123.2, 123.3, 167.01 and 167.2 of +the Canada Labour Code, as enacted by sections +235, 239 and 242, do not apply to any proceeding +commenced before the day on which this Act re- +ceives royal assent. +Section 167.1 of Canada Labour Code +244 Section 167.1 of the Canada Labour Code, as +enacted by section 242, only applies to a proceed- +ing in respect of a contravention that is alleged to +have occurred on or after the day on which this +Act receives royal assent. +DIVISION 22 +R.S., c. L-2 +Canada Labour Code (Policy on +Disconnecting and Other Measures) +Amendments to the Act +245 Subsection 136(11) of the Canada Labour +Code is amended by striking out “and” at the end +of paragraph (b), by adding “and” at the end of +paragraph (c) and by adding the following after +paragraph (c): +(d) a time limit for filling a vacant health and safety +representative position. +246 Paragraph 145(1)(a) of the English version of +the Act is replaced by the following: +(a) terminate the contravention within the time that +the Head may specify; and +247 Subsection 175(1) of the Act is amended by +adding the following after paragraph (b.1): +(b.2) defining the expressions “shift” and “work peri- +od” for the purposes of sections 173.01 and 173.1; +248 The Act is amended by adding the following +after section 177.1: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 21 Canada Labour Code (Improving Access to Protections for Employees) +Transitional Provisions +Sections 243-248 + +Page 570 +DIVISION I.2 +Policy on Disconnecting — Work- +related Communication +Policy +177.2 (1) On or before the first anniversary of the day +on which an employer becomes subject to this section, +the employer must bring into effect a policy that includes +the following elements: +(a) a general rule respecting work-related communi- +cation outside of scheduled hours of work, including +the employer’s expectations and any opportunity for +employees to disconnect from means of communica- +tion; +(b) any exceptions to the rule and their underlying ra- +tionale; +(c) the effective date of the policy; and +(d) any other elements that may be prescribed by reg- +ulation. +Exempted employees +(2) The employer may exclude from the application of +the policy any employees who are exempted from sec- +tions 169, 171 and 174 or who are referred to in subsec- +tion 167(2). +Employees subject to collective agreement +(3) If the parties to a collective agreement agree, in writ- +ing, that the agreement meets the requirements of sub- +section (1) with respect to some or all of the employees +who are subject to the agreement, this Division does not +apply with respect to those employees. +Duty to update +177.3 The employer must bring into effect an updated +version of the policy on or before the third anniversary of +the effective date of its previous version. +Duty to consult +177.4 (1) In the development and updating of its policy, +the employer must consult employees and provide them +with at least 90 days to provide their comments. +Exception — excluded employees +(2) The employer is not required to consult any employ- +ees referred to in subsection 177.2(2) that it intends to ex- +clude from the application of the policy. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Amendments to the Act +Section +248 + +Page 571 +Employees represented by trade union +(3) If an employee to whom this Division applies is rep- +resented by a trade union, the employer must conduct +the consultation through the trade union. +Record keeping +177.5 In accordance with any requirements prescribed +by regulation, the employer must keep a record of infor- +mation related to the consultation of employees and to +the development and updating of the policy. +Duty to post policy +177.6 (1) On or before the effective date of the policy, +the employer must post and keep posted a copy of it in +readily accessible places where it is likely to be seen by +the employees to whom it applies. +Duty to provide policy +(2) The employer must provide a copy of the policy in pa- +per or electronic form to every employee to whom the +policy applies within 30 days after the day on which it +starts applying to them. +Special needs +(3) If an employee is affected by a condition that impairs +their ability to receive the policy when it is provided by a +method that would otherwise be sufficient under this Di- +vision, the employer must provide them with the policy +by any method of communication that readily permits +them to receive it, including braille, large print, audio +recording, sign language and verbal communication. +Prohibition +177.61 It is prohibited for an employer or person acting +on behalf of an employer to intimidate, dismiss, penalize, +discipline or otherwise take reprisals against an employ- +ee, or threaten to take any such action against an employ- +ee, because the employee +(a) asks the employer to comply with the policy; +(b) makes inquiries about their rights under the poli- +cy; +(c) files a complaint under the policy; or +(d) exercises or attempts to exercise a right under the +policy. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Amendments to the Act +Section +248 + +Page 572 +Act and regulations prevail +177.7 (1) For greater certainty, this Act and the regula- +tions prevail over the policy to the extent of any inconsis- +tency between them. +Collective agreement +(2) For greater certainty, in the event of any inconsisten- +cy between the policy and a provision of a collective +agreement that applies to employees to whom this Divi- +sion applies, the collective agreement prevails to the ex- +tent of the inconsistency. +Regulations +177.8 The Governor in Council may make regulations +(a) prescribing the form of the policy for the purposes +of subsection 177.2(1) and section 177.3; +(b) prescribing, for the purposes of paragraph +177.2(1)(d), any other elements to be included in the +policy, including any elements to be included in re- +spect of one or more employees or classes of employ- +ees; and +(c) prescribing the manner in which the policy is to be +posted for the purposes of subsection 177.6(1). +249 Section 230 of the Act is amended by adding +the following after subsection (1): +Clarification +(1.01) The employer’s obligation to give and the employ- +ee’s right to receive notice or wages in lieu of notice un- +der subsection (1) apply whether or not the employee has +a right to avail themselves of any procedure for redress +under this Part, including under subsection 240(1), with +respect to the termination of their employment. +250 Section 235 of the Act is amended by adding +the following after subsection (1): +Clarification +(1.1) The employer’s obligation to pay and the employ- +ee’s right to receive the amount under subsection (1) ap- +ply whether or not the employee has a right to avail +themselves of any procedure for redress under this Part, +including under subsection 240(1), with respect to the +termination of their employment. +251 Section 240 of the Act is amended by adding +the following after subsection (1): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Amendments to the Act +Sections 248-251 + +Page 573 +For greater certainty +(1.01) For greater certainty, the fact that an employer +complies with Divisions X and XI does not +(a) affect the employee’s rights under this Division; or +(b) prevent the Board from deciding under paragraph +242(3)(a) that the dismissal was unjust or from mak- +ing any order under subsection 242(4), including a re- +instatement order. +252 Section 242 of the Act is amended by adding +the following after subsection (4): +Payments under subsection 230(1) or 235(1) +(5) For greater certainty, in making an order for com- +pensation under subsection (4) the Board may, among +other things, take into account any amount paid by the +employer to the employee under subsection 230(1) or +235(1). +253 Section 246.1 of the Act is amended by adding +the following after subsection (1): +For greater certainty +(1.1) For greater certainty, the fact that an employer +complies with Divisions X and XI does not +(a) affect the employee’s rights under this Division; or +(b) prevent the Board from deciding under section +246.4 that the employer has taken a reprisal against +them or from making any order under that section, in- +cluding a reinstatement order. +254 Section 247.99 of the Act is amended by +adding the following after subsection (1): +For greater certainty +(1.1) For greater certainty, the fact that an employer +complies with Divisions X and XI does not +(a) affect the employee’s rights under this Division; or +(b) prevent the Board from deciding under paragraph +(7)(a) that the employer has taken action against the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Amendments to the Act +Sections 251-254 + +Page 574 +employee in contravention of subsection 247.98(4) or +from making any order under subsection (8), includ- +ing a reinstatement order. +255 Subsection 264(1) of the Act is amended by +adding the following after paragraph (f): +(g) specifying activities that are or are not considered +work for the purposes of this Part or any of its Divi- +sions or provisions; +(g.1) defining expressions such as “disconnect”, +“scheduled hours of work” and “work-related commu- +nication” for the purposes of this Part or any of its Di- +visions or provisions; +Transitional Provisions +Definitions +256 (1) The following definitions apply in this +section. +commencement day means the day on which this +section comes into force. (date de référence) +former Act means the Canada Labour Code as it +read immediately before commencement day. +(ancienne loi) +new Act means the Canada Labour Code as it +reads on commencement day. (nouvelle loi) +Ongoing complaint +(2) In any complaint made under subsection +251.01(1) of the former Act that relates to an +amount referred to in subsection 230(1) or 235(1) +of that Act and that is ongoing on the commence- +ment day, the Head or the Board, as those expres- +sions are defined in section 2 of that Act, or the +court, as the case may be, must consider subsec- +tions 230(1.01) and 235(1.1) of the new Act as if +they were in force at the time of the termination +of employment. +For greater certainty +(3) For greater certainty, for the purposes of sub- +section (2), a complaint is ongoing until all proce- +dures for review and appeal available at law have +been exhausted. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Amendments to the Act +Sections 254-256 + +Page 575 +Past termination +(4) In any complaint made under subsection +251.01(1) of the new Act that relates to an amount +referred to in subsection 230(1) or 235(1) of that +Act with respect to a termination of employment +that occurred before the commencement day, the +Head, as that expression is defined in section 2 of +that Act, must consider subsections 230(1.01) and +235(1.1) of the new Act as if they were in force at +the time of the termination. +Coordinating Amendments +2018, c. 27 +257 On the first day on which both section 249 of +this Act and section 480 of the Budget Implemen- +tation Act, 2018, No. 2 are in force, +(a) section 212.1 of the Canada Labour Code is +amended by adding the following after subsec- +tion (1): +Clarification +(1.1) The employer’s obligation to give and the employ- +ee’s right to receive notice or wages in lieu of notice un- +der subsection (1) apply whether or not the employee has +a right to avail themselves of any procedure for redress +under this Part, including under subsection 240(1), with +respect to the termination of their employment. +(b) subsection 242(5) of the Canada Labour +Code is replaced by the following: +Payments under subsection 212.1(1), 230(1) or 235(1) +(5) For greater certainty, in making an order for com- +pensation under subsection (4) the Board may, among +other things, take into account any amount paid by the +employer to the employee under subsection 212.1(1), +230(1) or 235(1). +Coming into Force +Order in council +258 Sections 245 to 248 and 255 come into force on +a day or days to be fixed by order of the Governor +in Council. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 22 Canada Labour Code (Policy on Disconnecting and Other Measures) +Transitional Provisions +Sections 256-258 + +Page 576 +DIVISION 23 +1996, c. 23 +Employment Insurance Act +259 Subparagraph 12(2.3)(a)(i) of the Employ- +ment Insurance Act is replaced by the following: +(i) the date on which a benefit period for the +claimant is established falls within the period be- +ginning on September 26, 2021 and ending on Octo- +ber 24, 2026, +DIVISION 24 +2023, c. 15 +An Act for the Substantive Equality of +Canada’s Official Languages +260 Section 61 of An Act for the Substantive +Equality of Canada’s Official Languages is +amended by replacing the subsection 19(1) that it +enacts with the following: +Part IX of Official Languages Act +19 (1) Subject to this section, sections 18 and 21 and +subsections 26(2), 41(2) and (4) and 41.1(2) and (4), Part +IX of the Official Languages Act applies with respect to a +complaint made under subsection 18(1), (1.1) or (1.2) as +if the federally regulated private business that is the sub- +ject of the complaint were a federal institution. +DIVISION 25 +Indigenous Loan Guarantee Program +Loan guarantees +261 (1) A corporation that is to be incorporated +as a wholly owned subsidiary of the Canada De- +velopment Investment Corporation for the pur- +pose of providing loan guarantees as part of an +Indigenous loan guarantee program is autho- +rized to provide such guarantees. The aggregate +of the principal and interest in respect of all the +guarantees must not exceed $5,000,000,000, or any +greater amount that may be authorized by the +Governor in Council on the recommendation of +the Minister of Finance. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 23 Employment Insurance Act +Sections 259-261 + +Page 577 +Consolidated Revenue Fund +(2) The Minister of Finance must pay out of the +Consolidated Revenue Fund any amounts to the +subsidiary that are necessary for the payment of +the principal and interest in respect of the guar- +antees referred to in subsection (1) and all other +amounts required by the subsidiary to discharge +its obligations under those guarantees or to exer- +cise any rights or protect the interests of His +Majesty in right of Canada. +Agent of His Majesty +262 The subsidiary referred to in section 261 is +for all its purposes an agent of His Majesty in +right of Canada. +Non-application of provisions +263 (1) Section 91 and subsection 100(1) of the Fi- +nancial Administration Act do not apply to or in +respect of the subsidiary referred to in section +261 or any of its wholly owned subsidiaries. +Application of provisions +(2) Subsections 89(1), (4) and (6) and section 89.1 +of the Financial Administration Act apply to or +in respect of the subsidiary as if it were a parent +Crown corporation. +DIVISION 26 +Red Dress Alert +Payments out of C.R.F. +264 On the requisition of the Minister of Crown- +Indigenous Relations, there may be paid out of +the Consolidated Revenue Fund, for the period +beginning on September 1, 2024 and ending on +March 31, 2027, a sum not exceeding in the aggre- +gate $1.3 million for the purpose of carrying out +engagement on a pilot project for the creation of +a Red Dress Alert, a public alert system for miss- +ing Indigenous women and girls, two-spirit In- +digenous persons and gender-diverse Indigenous +persons, and making direct payments to the par- +ticipating entities or individuals. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 25 Indigenous Loan Guarantee Program +Sections 261-264 + +Page 578 +DIVISION 27 +Subsidiary of VIA Rail Canada Inc. +Definition of subsidiary +265 In this Division, subsidiary means the sub- +sidiary of VIA Rail Canada Inc. incorporated un- +der the Canada Business Corporations Act on +November 29, 2022 with the corporate name VIA +HFR - VIA TGF Inc. +Agent of His Majesty +266 The subsidiary is an agent of His Majesty in +right of Canada. +Contracts, agreements or other arrangements +267 The subsidiary may enter into contracts, +agreements or other arrangements with His +Majesty as though it were not an agent of His +Majesty. +Coming into force +268 Sections 265 to 267 are deemed to have come +into force on November 29, 2022. +DIVISION 28 +2019, c. 28, s. 1 +Impact Assessment Act +Amendments to the Act +269 The long title of the Impact Assessment Act +is replaced by the following: +An Act respecting a federal process for impact as- +sessments and the prevention or mitigation of signifi- +cant adverse effects within federal jurisdiction +270 The preamble to the Act is replaced by the +following: +Preamble +Whereas Parliament is committed to having an im- +pact assessment process that prevents or mitigates +significant adverse effects within federal jurisdiction; +Whereas the Government of Canada is committed to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples; +Whereas the Government of Canada is committed to +ensuring respect for the rights of the Indigenous +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 27 Subsidiary of VIA Rail Canada Inc. +Sections 265-270 + +Page 579 +peoples of Canada recognized and affirmed by sec- +tion 35 of the Constitution Act, 1982; +Whereas Parliament recognizes the importance of +implementing the impact assessment process in a +manner that +supports coordinated action among jurisdictions +that have powers, duties and functions in relation +to the assessment of the effects of designated +projects, +fosters reconciliation and working in partnership +with the Indigenous peoples of Canada, +integrates scientific information and Indigenous +knowledge, +fosters meaningful public participation, +is transparent, efficient and timely and contributes +to a positive investment climate in Canada, +encourages the use of innovative approaches and +technologies to prevent or mitigate adverse effects +within federal jurisdiction, and +contributes to fostering sustainability and to the +Government of Canada’s ability to meet its envi- +ronmental obligations and its commitments in re- +spect of climate change; +Whereas Parliament is committed, in order to pre- +vent or mitigate significant adverse environmental ef- +fects, as defined in section 81, to having a process for +the assessment of projects, as defined in that section, +that are to be carried out on federal lands, or those +that are outside Canada and that are to be carried out +or financially supported by a federal authority; +And whereas Parliament recognizes the importance +of regional assessments in understanding the effects +of existing or future physical activities and the impor- +tance of strategic assessments in assessing federal +policies, plans or programs that are relevant to con- +ducting impact assessments; +271 (1) The definitions direct or incidental effects +and effects within federal jurisdiction in section 2 of +the Act are repealed. +(2) The definition mitigation measures in section 2 +of the Act is replaced by the following: +mitigation measures means measures to eliminate, re- +duce, control or offset adverse effects within federal +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 270-271 + +Page 580 +jurisdiction, direct or incidental adverse effects or ad- +verse environmental effects, as defined in section 81, +and includes restitution for any damage caused by those +effects through replacement, restoration, compensation +or any other means. (mesures d’atténuation) +(3) Section 2 of the Act is amended by adding the +following in alphabetical order: +adverse effects within federal jurisdiction means, +with respect to a physical activity or a designated project, +(a) a non-negligible adverse change to the following +components of the environment that are within the +legislative authority of Parliament: +(i) fish and fish habitat, as defined in subsection +2(1) of the Fisheries Act, +(ii) aquatic species, as defined in subsection 2(1) +of the Species at Risk Act, +(iii) migratory birds, as defined in subsection 2(1) +of the Migratory Birds Convention Act, 1994, and +(iv) any other component of the environment that +is set out in Schedule 3; +(b) a non-negligible adverse change to the environ- +ment that would occur on federal lands; +(c) a non-negligible adverse change to the marine en- +vironment that is caused by pollution and that would +occur outside Canada; +(d) a non-negligible adverse change — that is caused +by pollution — to boundary waters or international +waters, as those terms are defined in subsection 2(1) +of the Canada Water Act, or to interprovincial waters; +(e) with respect to the Indigenous peoples of Canada, +a non-negligible adverse impact — occurring in +Canada and resulting from any change to the environ- +ment — on +(i) physical and cultural heritage, +(ii) the current use of lands and resources for tradi- +tional purposes, or +(iii) any structure, site or thing that is of historical, +archaeological, paleontological or architectural sig- +nificance; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Section +271 + +Page 581 +(f) a non-negligible adverse change occurring in +Canada to the health, social or economic conditions of +the Indigenous peoples of Canada; and +(g) a non-negligible adverse change to a health, social +or economic matter that is within the legislative au- +thority of Parliament that is set out in Schedule 3. +In the case of a physical activity or a designated project +that is carried out on federal lands or is a federal work +or undertaking, as defined in subsection 3(1) of the +Canadian Environmental Protection Act, 1999, this defi- +nition also includes the non-negligible adverse effects of +that activity or project. (effets négatifs relevant d’un +domaine de compétence fédérale) +direct or incidental adverse effects means non-negli- +gible adverse effects that are directly linked or necessari- +ly incidental to a federal authority’s exercise of a power +or performance of a duty or function that would permit +the carrying out, in whole or in part, of a physical activity +or designated project, or to a federal authority’s provision +of financial assistance to a person for the purpose of en- +abling that activity or project to be carried out, in whole +or in part. (effets directs ou accessoires négatifs) +272 Section 6 of the Act is replaced by the follow- +ing: +Purpose +6 (1) The purpose of this Act is to prevent or mitigate +significant adverse effects within federal jurisdiction — +and significant direct or incidental adverse effects — that +may be caused by the carrying out of designated projects, +as well as significant adverse environmental effects, as +defined in section 81, that may be caused by the carrying +out of projects, as defined in that section, by establishing +processes to anticipate, identify and assess the potential +effects of those projects in order to inform decision mak- +ing under this or any other Act of Parliament in respect +of those effects. +Mandate +(2) The Government of Canada, the Minister, the Agency +and federal authorities, in the administration of this Act, +must exercise their powers in a manner that fosters sus- +tainability, respects the rights of the Indigenous peoples +of Canada recognized and affirmed by section 35 of the +Constitution Act, 1982, takes into account Indigenous +knowledge, considers the cumulative effects of physical +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 271-272 + +Page 582 +activities, applies the precautionary principle and pro- +motes cooperation among jurisdictions and with the In- +digenous peoples of Canada. +Application of principles to powers +(3) The Government of Canada, the Minister, the Agency +and federal authorities must, in the administration of +this Act, exercise their powers in a manner that +(a) ensures that processes referred to in subsection (1) +are fair, predictable and efficient; and +(b) adheres to the principles of scientific integrity, +honesty, objectivity, thoroughness and accuracy. +273 (1) Subsection 7(1) of the Act is replaced by +the following: +Proponent +7 (1) Subject to subsection (3), the proponent of a desig- +nated project must not do any act or thing in connection +with the carrying out of the designated project, in whole +or in part, if that act or thing may cause any adverse ef- +fects within federal jurisdiction. +(2) The portion of subsection 7(3) of the Act be- +fore paragraph (a) is replaced by the following: +Conditions +(3) The proponent of a designated project may do an act +or thing in connection with the carrying out of the desig- +nated project, in whole or in part, that may cause adverse +effects within federal jurisdiction if +(3) Subsection 7(4) of the Act is repealed. +274 Section 8 of the Act is amended by striking +out “or” at the end of paragraph (a) and by re- +placing paragraph (b) with the following: +(b) the decision statement with respect to the desig- +nated project that is issued to the proponent of the +designated project under section 65 sets out that +(i) the adverse effects within federal jurisdiction — +and the direct or incidental adverse effects — that +are indicated in the report with respect to the im- +pact assessment of that project are not likely to be, +to some extent, significant, or +(ii) the Minister has determined under paragraph +60(1)(b), or the Governor in Council has deter- +mined under paragraph 62(b), that the adverse +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 272-274 + +Page 583 +effects within federal jurisdiction — and the direct +or incidental adverse effects — that are the subject +of the determination are justified in the public in- +terest; or +(c) the exercise of the power, the performance of the +duty or function or the provision of financial assis- +tance is for the purpose of authorizing the proponent +to do an act or thing referred to in paragraph 7(3)(c). +275 Subsections 9(1) and (2) of the Act are re- +placed by the following: +Minister’s power to designate +9 (1) The Minister may, on request or on the Minister’s +own initiative, by order, designate a physical activity that +is not prescribed by regulations made under paragraph +109(b) if, in the Minister’s opinion, the carrying out of +that physical activity may cause adverse effects within +federal jurisdiction or direct or incidental adverse effects. +Factors +(2) If the Minister is of the opinion that the carrying out +of the physical activity may cause adverse effects within +federal jurisdiction or direct or incidental adverse effects, +the Minister may, in deciding whether to make an order, +consider +(a) public concerns related to the adverse effects with- +in federal jurisdiction — or the direct or incidental ad- +verse effects — that may be caused by the carrying out +of the physical activity; +(b) the adverse impacts that the physical activity may +have on the rights of the Indigenous peoples of +Canada — including Indigenous women — recognized +and affirmed by section 35 of the Constitution Act, +1982; +(c) any relevant assessment referred to in section 92, +93 or 95; +(d) whether a means other than an impact assessment +exists that would permit a jurisdiction to address the +adverse effects within federal jurisdiction — and the +direct or incidental adverse effects — that may be +caused by the carrying out of the physical activity; and +(e) any other factor that the Minister considers rele- +vant. +276 Subsections 15(1) and (2) of the Act are re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 274-276 + +Page 584 +Proponent’s obligation — notice +15 (1) The proponent must provide the Agency with a +notice that sets out how it intends to address the issues +referred to in section 14, including any issues that relate +to the adverse impact that the designated project may +have on the rights of the Indigenous peoples of Canada +recognized and affirmed by section 35 of the Constitution +Act, 1982. +Detailed project description +(1.1) The Agency may require the proponent to include +in the notice a detailed description of the designated +project that includes the information prescribed by regu- +lations made under paragraph 112(1)(a) if it is of the +opinion that a decision cannot be made under subsection +16(1) without that description and information. +Additional information +(2) The Agency may require the proponent to provide an +amended notice that includes the information or details +that the Agency specifies if it is of the opinion that a deci- +sion cannot be made under subsection 16(1) because +(a) the initial description or the prescribed informa- +tion provided under subsection 10(1) is incomplete or +does not contain sufficient details; or +(b) if a detailed description and prescribed informa- +tion are required, under subsection (1.1), to be includ- +ed in the notice referred to in subsection (1), the de- +tailed description or prescribed information included +in that notice is incomplete or does not contain suffi- +cient details. +277 (1) Paragraph 16(2)(b) of the Act is replaced +by the following: +(b) the adverse effects within federal jurisdiction — or +the direct or incidental adverse effects — that may be +caused by the carrying out of the designated project; +(2) Subsection 16(2) of the Act is amended by +striking out “and” at the end of paragraph (f) and +by adding the following after that paragraph: +(f.1) whether a means other than an impact assess- +ment exists that would permit a jurisdiction to address +the adverse effects within federal jurisdiction — and +the direct or incidental adverse effects — that may be +caused by the carrying out of the designated project; +and +(3) Section 16 of the Act is amended by adding the +following after subsection (2): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 276-277 + +Page 585 +Limitation +(2.1) The Agency may decide that an impact assessment +is required only if it is satisfied that the carrying out of +the designated project may cause adverse effects within +federal jurisdiction or direct or incidental adverse effects. +278 Paragraph 23(c) of the Act is replaced by the +following: +(c) a jurisdiction that, in relation to a designated +project in respect of which the Minister has approved +a substitution under section 31, conducts an assess- +ment of the effects of the designated project or under- +takes activities under an agreement or arrangement +referred to in paragraph 114(1)(f) in relation to the as- +sessment of those effects. +279 (1) Subsection 28(3) of the Act is replaced by +the following: +Effects set out in report +(3) The report must set out the effects that, in the Agen- +cy’s opinion, are likely to be caused by the carrying out of +the designated project. It must also indicate, from among +the effects set out in the report, those that are adverse ef- +fects within federal jurisdiction and those that are direct +or incidental adverse effects, and specify, from among +those adverse effects within federal jurisdiction and di- +rect or incidental adverse effects, the ones that are likely +to be, to some extent, significant and the extent to which +they are significant. +(2) Paragraph 28(5)(a) of the Act is replaced by +the following: +(a) a longer time limit than the time limit referred to +in subsection (2) to take into account circumstances +that are specific to the designated project or to allow +the Agency to cooperate with a jurisdiction referred to +in section 21 with respect to the impact assessment of +that project; or +(3) Subsections 28(6) and (7) of the Act are re- +placed by the following: +Extension of time limit by Minister +(6) The Minister may extend the time limit referred to in +subsection (2) or any time limit established under sub- +section (5) by any period — up to a maximum of 90 days +— that is necessary to take into account circumstances +that are specific to the designated project or to allow the +Agency to cooperate with a jurisdiction referred to in sec- +tion 21. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 277-279 + +Page 586 +Extension of time limit by Governor in Council +(7) The Governor in Council may, on the recommenda- +tion of the Minister, extend the time limit extended un- +der subsection (6) by any period that is necessary to take +into account circumstances that are specific to the desig- +nated project or to allow the Agency to cooperate with a +jurisdiction referred to in section 21. +280 Subsection 31(1) of the Act is replaced by the +following: +Minister’s power +31 (1) Subject to sections 32 and 33, the Minister may, +on request of a jurisdiction referred to in any of para- +graphs (c) to (g) of the definition jurisdiction in section 2 +that has powers, duties or functions in relation to an as- +sessment of the effects of a designated project and before +the expiry of the time limit referred to in subsection +18(1), or any extension of that time limit, do one of the +following: +(a) if the Minister is of the opinion that a process for +assessing the effects of designated projects that is fol- +lowed by the jurisdiction would be an appropriate sub- +stitute, approve the substitution of that process for the +impact assessment; +(b) if the Minister is of the opinion that a process for +assessing the effects of designated projects that is fol- +lowed by the jurisdiction would, together with the ac- +tivities undertaken under an agreement or arrange- +ment referred to in paragraph 114(1)(f) in relation to +the assessment of the effects of the designated project, +be an appropriate substitute, approve the substitution +of that process and those activities for the impact as- +sessment. +281 (1) Paragraph 33(1)(a) of the Act is replaced +by the following: +(a) the factors set out in subsection 22(1) will be con- +sidered under the process to be substituted or under +an agreement or arrangement referred to in paragraph +114(1)(f); +(2) Paragraph 33(1)(d) of the Act is replaced by +the following: +(d) the process to be substituted will include consulta- +tions with any Indigenous group that may be affected +by the carrying out of the designated project or the +consultations will be undertaken under an agreement +or arrangement referred to in paragraph 114(1)(f); +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 279-281 + +Page 587 +(3) Subsection 33(1) of the Act is amended by +adding the following after paragraph (g): +(g.1) in the case of a substitution approved under +paragraph 31(1)(b), the report will be based on the +process and the activities referred to in that para- +graph; +(4) Subsections 33(2) and (2.1) of the Act are re- +placed by the following: +Effects set out in report +(2) The Minister must be satisfied that the report that +will be submitted to the Minister will set out the effects +that are likely to be caused by the carrying out of the des- +ignated project. The Minister must also be satisfied that +the report will +(a) indicate, from among the effects set out in it, those +that are adverse effects within federal jurisdiction and +those that are direct or incidental adverse effects; and +(b) specify, from among those adverse effects within +federal jurisdiction and direct or incidental adverse ef- +fects, the ones that are likely to be, to some extent, sig- +nificant and the extent to which they are significant. +Report — Indigenous knowledge +(2.1) The Minister must be satisfied that the report that +will be submitted to the Minister will set out how any In- +digenous knowledge provided with respect to the desig- +nated project was taken into account and used in deter- +mining the effects that are likely to be caused by the car- +rying out of that project. +282 Sections 34 and 35 of the Act are replaced by +the following: +Assessment considered in conformity +34 The assessment of the effects of a designated project +in respect of which the Minister has approved a substitu- +tion is considered to be an impact assessment under this +Act and to satisfy any requirements of this Act and the +regulations in respect of an impact assessment. +Information +35 If, with respect to the assessment of the effects of a +designated project in respect of which the Minister has +approved a substitution, the Agency is of the opinion that +information is required for the purpose of ensuring that +the factors set out in subsection 22(1) will be considered +or for the purposes of subsection 60(1) or (1.1), it may re- +quire the proponent of that project to provide the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 281-282 + +Page 588 +information to the Minister or may make a request to the +jurisdiction that is following or followed the process — or +to any jurisdiction that is undertaking or undertook ac- +tivities under an agreement or arrangement referred to in +paragraph 114(1)(f) in relation to the assessment of ef- +fects of that project — to provide that information to the +Minister. +283 (1) Subsections 37(2) to (4) of the Act are re- +placed by the following: +Limit of 600 days +(2) Subject to subsection (3), the total number of days for +the time limits established under subsection (1) must not +exceed 600 unless the Agency is of the opinion that more +time is required to take into account circumstances that +are specific to the designated project or to allow the re- +view panel to cooperate with a jurisdiction referred to in +section 21 with respect to the impact assessment of that +project. +Extension of time limit by Minister +(3) The Minister may extend the time limit established +under paragraph (1)(a) by any period — up to a maxi- +mum of 90 days — that is necessary to take into account +circumstances that are specific to the designated project +or to allow the review panel to cooperate with a jurisdic- +tion referred to in section 21. +Extension of time limit by Governor in Council +(4) The Governor in Council may, on the recommenda- +tion of the Minister, extend the time limit extended un- +der subsection (3) by any period that is necessary to take +into account circumstances that are specific to the desig- +nated project or to allow the review panel to cooperate +with a jurisdiction referred to in section 21. +(2) Paragraph 37(5)(c) of the Act is replaced by +the following: +(c) a notice of any extension granted under subsection +(4), including the Governor in Council’s reasons for +granting that extension. +284 Subsection 40(6) of the Act is replaced by the +following: +Report taken into account +(6) Before making any determination under section 62 in +relation to the proposal, the Governor in Council must +take into account any report referred to in subsection (5) +and any information that the Minister provides to the +Governor in Council following the consultations referred +to in that subsection. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 282-284 + +Page 589 +285 The Act is amended by adding the following +after section 43: +Agreement — referral under paragraph 43(a) +43.1 (1) The Minister may, when referring an impact +assessment of a designated project to a review panel un- +der paragraph 43(a), enter into an agreement or arrange- +ment with respect to the impact assessment with the +President of the Canadian Nuclear Safety Commission +and any jurisdiction referred to in paragraphs (a) to (g) +of the definition jurisdiction in section 2. +Agreement — referral under paragraph 43(b) +(2) The Minister may, when referring an impact assess- +ment of a designated project to a review panel under +paragraph 43(b), enter into an agreement or arrangement +with respect to the impact assessment with the Lead +Commissioner of the Canadian Energy Regulator and any +jurisdiction referred to in paragraphs (a) to (g) of the def- +inition jurisdiction in section 2. +286 Subparagraph 51(1)(d)(ii) of the Act is re- +placed by the following: +(ii) indicates which of the effects referred to in sub- +paragraph (i) are adverse effects within federal ju- +risdiction and which are direct or incidental ad- +verse effects and specifies, from among those ad- +verse effects within federal jurisdiction and direct +or incidental adverse effects, the ones that are likely +to be, to some extent, significant and the extent to +which they are significant, +287 Section 56 of the Act is replaced by the fol- +lowing: +Studies and collection of information +56 The Minister may, before making a referral under +section 61, require the proponent of the designated +project to collect any information or undertake any stud- +ies that are necessary for the Governor in Council to +make any determination under section 62. +288 Subsection 59(2) of the Act is replaced by the +following: +Effects set out in report +(2) The report must set out the effects that, in the Agen- +cy’s opinion, are likely to be caused by the carrying out of +the designated project. It must also indicate, from among +the effects set out in the report, those that are adverse ef- +fects within federal jurisdiction and those that are direct +or incidental adverse effects and specify, from among +those adverse effects within federal jurisdiction and di- +rect or incidental adverse effects, the ones that are likely +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 285-288 + +Page 590 +to be, to some extent, significant and the extent to which +they are significant. +289 (1) Subsection 60(1) of the Act is replaced by +the following: +Minister’s decision +60 (1) After taking into account the report with respect +to the impact assessment of a designated project that is +submitted to the Minister under subsection 28(2) or at +the end of the assessment of the effects of a designated +project in respect of which the Minister has approved a +substitution under section 31, the Minister must +(a) determine, after taking into account the imple- +mentation of any mitigation measures that the Minis- +ter considers appropriate, whether the adverse effects +within federal jurisdiction — and the direct or inciden- +tal adverse effects — that are indicated in the report +are likely to be, to some extent, significant and, if so, +the extent to which those effects are significant; and +(b) if the Minister determines that any of the effects +referred to in paragraph (a) are likely to be, to some +extent, significant, determine whether the effects so +determined are, in light of the extent to which the +Minister determined them to be significant and the +factors referred to in section 63, justified in the public +interest. +Referral to Governor in Council +(1.1) After taking into account the report referred to in +subsection (1) or at the end of the assessment of the ef- +fects of a designated project in respect of which the Min- +ister has approved a substitution under section 31, the +Minister may, instead of making the determinations un- +der that subsection, refer to the Governor in Council the +matter of making those determinations. +(2) Subsection 60(2) of the French version of the +Act is replaced by the following: +Avis affiché sur le site Internet +(2) Si le ministre renvoie les questions au gouverneur en +conseil, il veille à ce qu’un avis à cet effet soit affiché sur +le site Internet, motifs à l’appui. +290 Subsection 61(1) of the Act is replaced by the +following: +Referral to Governor in Council +61 (1) After taking into account the report with respect +to the impact assessment of a designated project that the +Minister receives under section 55 or that is submitted to +the Minister under section 59, the Minister, in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 288-290 + +Page 591 +consultation with the responsible Minister, if any, must +refer to the Governor in Council +(a) the matter of determining, after taking into ac- +count the implementation of any mitigation measures +that the Governor in Council considers appropriate, +whether the adverse effects within federal jurisdiction +— and the direct or incidental adverse effects — that +are indicated in the report are likely to be, to some ex- +tent, significant and, if so, the extent to which those +effects are significant; and +(b) the matter of determining whether the effects, if +any, that are likely to be, to some extent, significant +are, in light of the extent to which they are significant +and the factors referred to in section 63, justified in +the public interest. +291 Sections 62 and 63 of the Act are replaced by +the following: +Governor in Council’s determination +62 If a matter is referred to the Governor in Council un- +der subsection 60(1.1) or 61(1), the Governor in Council +must, after taking into account the report with respect to +the impact assessment of the designated project, +(a) determine, after taking into account the imple- +mentation of any mitigation measures that the Gover- +nor in Council considers appropriate, whether the ad- +verse effects within federal jurisdiction — and the di- +rect or incidental adverse effects — that are indicated +in the report are likely to be, to some extent, signifi- +cant and, if so, the extent to which those effects are +significant; and +(b) if the Governor in Council determines that any of +the effects referred to in paragraph (a) are likely to be, +to some extent, significant, determine whether the ef- +fects so determined are, in light of the extent to which +the Governor in Council determined them to be signif- +icant and the factors referred to in section 63, justified +in the public interest. +Factors — justification in public interest +63 The Minister’s determination under paragraph +60(1)(b), and the Governor in Council’s determination +under paragraph 62(b), must be based on the report with +respect to the impact assessment of the designated +project and a consideration of the following factors: +(a) the impact that the effects that are likely to be +caused by the carrying out of that project may have on +any Indigenous group and any adverse impact that +those effects may have on the rights of the Indigenous +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 290-291 + +Page 592 +peoples of Canada recognized and affirmed by section +35 of the Constitution Act, 1982; +(b) the extent to which the effects that are likely to be +caused by the carrying out of that project contribute to +the Government of Canada’s ability to meet its envi- +ronmental obligations and its commitments in respect +of climate change; and +(c) the extent to which the effects that are likely to be +caused by the carrying out of that project contribute to +sustainability. +292 (1) Subsections 64(1) and (2) of the Act are +replaced by the following: +Conditions — adverse effects within federal +jurisdiction +64 (1) The Minister must, based on any determination +made by the Minister under subsection 60(1) or any de- +termination made by the Governor in Council under sec- +tion 62, as the case may be, establish any conditions that +the Minister considers appropriate in relation to the ad- +verse effects within federal jurisdiction that are indicated +in the report. The proponent of the designated project +must comply with those conditions. +Conditions — direct or incidental adverse effects +(2) The Minister must, based on any determination +made by the Minister under subsection 60(1) or any de- +termination made by the Governor in Council under sec- +tion 62, as the case may be, establish in relation to the di- +rect or incidental adverse effects that are indicated in the +report any conditions that the Minister considers appro- +priate and that are directly linked or necessarily inciden- +tal to the exercise of a power or performance of a duty or +function by a federal authority that would permit the des- +ignated project to be carried out, in whole or in part, or to +the provision of financial assistance by a federal authori- +ty to a person for the purpose of enabling the carrying +out, in whole or in part, of that project. The proponent of +the designated project must comply with those condi- +tions. +(2) Paragraph 64(4)(a) of the Act is replaced by +the following: +(a) the implementation of the mitigation measures +that the Minister takes into account in making any de- +termination under subsection 60(1), or that the Gover- +nor in Council takes into account in making any deter- +mination under section 62, other than those the imple- +mentation of which the Minister is satisfied will be en- +sured by another person or by a jurisdiction; and +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 291-292 + +Page 593 +293 (1) Paragraph 65(1)(a) of the Act is replaced +by the following: +(a) informs the proponent of any determination made +under subsection 60(1) or section 62 in relation to that +project and the reasons for the determination; +(2) Subsection 65(3) of the Act is replaced by the +following: +Time limit — Minister’s determination +(3) The Minister must issue the decision statement no +later than 30 days after the day on which the report with +respect to the impact assessment of the designated +project, or a summary of that report, is posted on the In- +ternet site if the Minister +(a) makes a determination under paragraph 60(1)(a) +that the adverse effects within federal jurisdiction — +and the direct or incidental adverse effects — that are +indicated in the report are not likely to be, to some ex- +tent, significant; or +(b) makes a determination under paragraph 60(1)(b). +(3) The portion of subsection 65(4) of the Act be- +fore paragraph (a) is replaced by the following: +Time limit — Governor in Council’s decision +(4) If the Governor in Council makes a determination +under paragraph 62(a) that the adverse effects within +federal jurisdiction — and the direct or incidental adverse +effects — that are indicated in the report are not likely to +be, to some extent, significant or makes a determination +under paragraph 62(b), the Minister must issue the deci- +sion statement no later than 90 days after +(4) Subsections 65(5) and (6) of the Act are re- +placed by the following: +Extension of time limit by Minister +(5) The Minister may extend the time limit referred to in +subsection (3) or (4) by any period — up to a maximum of +90 days — that is necessary to take into account circum- +stances that are specific to the designated project or to fa- +cilitate cooperation with a jurisdiction referred to in sec- +tion 21. +Extension of time limit by Governor in Council +(6) The Governor in Council may, on the recommenda- +tion of the Minister, extend the time limit extended un- +der subsection (5) by any period that is necessary to take +into account circumstances that are specific to the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Section +293 + +Page 594 +designated project or to facilitate cooperation with a ju- +risdiction referred to in section 21. +294 Paragraph 105(2)(c) of the Act is replaced by +the following: +(c) the report with respect to the impact assessment +that is taken into account by the Minister under sub- +section 60(1) or (1.1), or a summary of the report and +an indication of how a copy of the report may be ob- +tained; +295 Paragraph 106(2)(c) of the Act is replaced by +the following: +(c) the day on which the Minister issues a decision +statement that informs the proponent of the designat- +ed project of the Minister’s, or the Governor in Coun- +cil’s, determination that the effects referred to in para- +graph 60(1)(a) or 62(a), as the case may be, that are +likely to be, to some extent, significant are not justified +in the public interest; and +296 Paragraph 109(b) of the Act is replaced by +the following: +(b) for the purpose of the definition designated +project in section 2, designating a physical activity — +or class of physical activities — the carrying out of +which may, in the Governor in Council’s opinion, +cause adverse effects within federal jurisdiction or di- +rect or incidental adverse effects and specifying which +physical activity or class of physical activities may be +designated +by +the +Minister +under +paragraph +112(1)(a.2); +297 Paragraph 112(1)(a) of the Act is replaced by +the following: +(a) prescribing the information that must be con- +tained in the description referred to in subsection +10(1) or 15(1.1) and the documents referred to in para- +graph 18(1)(b); +298 Subsections 181(3) to (4.3) of the Act are re- +placed by the following: +Continuance or termination of environmental +assessment +(3) If the proponent fails to provide the information or +studies within the time limit referred to in subsection (2) +or within any extension of that time limit or notifies the +Agency that it will fail to do so, the Agency may decide +that the environmental assessment of the designated +project is to be continued as an impact assessment under +this Act or is to be terminated. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 293-298 + +Page 595 +Posting of notice on Internet site +(4) The Agency must post on the Internet site a notice of +any decision made under subsection (3). +No review panel +(4.1) Despite subsection 36(1), the Minister is not per- +mitted to refer to a review panel an environmental as- +sessment that, in accordance with subsection (3), is con- +tinued as an impact assessment under this Act. +299 Section 183 of the Act is amended by adding +the following after subsection (2): +Power of Agency +(2.1) If, within one year after the day on which this sub- +section comes into force, the proponent of a designated +project referred to in subsection (1) fails to collect the in- +formation or undertake the studies required by the Agen- +cy under section 39 of the 2012 Act, the Agency may, de- +spite subsection (1), decide that the environmental as- +sessment of that project is to be continued as an impact +assessment under this Act as if the impact assessment +had been referred by the Minister to a review panel un- +der subsection 36(1) of this Act. +Posting of notice on Internet site +(2.2) The Agency must post on the Internet site a notice +of any decision made under subsection (2.1). +300 Section 184 of the Act is repealed. +301 Schedule 3 to the Act is amended by replac- +ing the references after the heading “SCHEDULE +3” with the following: +(Section 2 and subsection 7(2)) +Transitional Provisions +Definitions +302 (1) The following definitions apply in this +section and sections 303 to 318. +amended Act means the Impact Assessment Act, +as it reads on or after the commencement day. +(loi modifiée) +commencement day means the day on which this +section comes into force. (date de référence) +2012 Act means the Canadian Environmental As- +sessment Act, 2012, section 52 of chapter 19 of the +Statutes of Canada, 2012. (Loi de 2012) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Amendments to the Act +Sections 298-302 + +Page 596 +Terminology +(2) Words and expressions used in sections 303 to +318 have the same meaning as in section 2 of the +amended Act. +Designation of physical activity +303 (1) Despite subsection 9(4) of the amended +Act, if, in respect of a request referred to in sub- +section 9(1) of the amended Act that the Minister +received before the commencement day, the Min- +ister has not responded to the request before +that day, the Minister must respond, with rea- +sons, within 90 days after that day. The Minister +must ensure that the response is posted on the +Internet site. +Deeming +(2) Everything that was done before the com- +mencement day with regard to the physical activ- +ity in respect of which the request was made is, if +it may or must be done under the amended Act +with regard to that physical activity, deemed, as +of the day on which the response is posted, to +have been done under the amended Act. +Deeming — no impact assessment +304 If the Agency, before the commencement +day, made a decision that an impact assessment +of a designated project is not required and post- +ed that decision on the Internet site, that deci- +sion is deemed, as of that day, to be a decision +made under subsection 16(1) of the amended Act. +Designated projects +305 (1) This section applies in respect of a desig- +nated project if the Minister or the Agency, dur- +ing the six-month period that starts on the com- +mencement day, takes a step with regard to that +project under any of sections 10 to 59 of the +amended Act. +Posting +(2) The Agency must post a notice on the Internet +site that indicates the first step taken, the provi- +sion under which it was taken, the date on which +it was taken and the designated project in respect +of which it was taken. +Deeming +(3) Everything that was done before the com- +mencement day with regard to a designated +project in respect of which a notice is posted un- +der subsection (2) is, if it may or must be done +under the amended Act in respect of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 302-305 + +Page 597 +designated project, deemed, as of the day on +which the first step is taken, to have been done +under the amended Act. +Agency’s power +(4) The Agency may, when the first step is taken +with regard to a designated project, replace, in +respect of that project, any time limit or period +established by or under the amended Act by an- +other time limit or period. +Posting +(5) The Agency must post a notice on the Internet +site that indicates, for each time limit or period +that it replaces, the new time limit or period and +the designated project with regard to which that +new time limit or period applies. +Clarification +(6) For greater certainty, nothing in subsection +(4) affects any power conferred on the Agency +under the amended Act to extend or shorten any +time limit or period. +Definition of first step +(7) In this section, first step means the first step +taken by the Minister or the Agency under any of +sections 10 to 59 of the amended Act in respect of +a designated project during the six-month period +that starts on the commencement day. +Decision statements issued before commencement +day +306 (1) If the Minister is of the opinion that the +conditions included in a decision statement is- +sued by the Minister, including a decision state- +ment issued by the Minister under subsection +54(1) of the 2012 Act, before the commencement +day could be included in a decision statement is- +sued under subsection 65(1) of the amended Act, +the Minister may post a notice to that effect on +the Internet site. +Decision statements issued on or after +commencement day +(2) If the Minister is of the opinion that the con- +ditions included in a decision statement issued +by the Minister under subsection 54(1) of the 2012 +Act on or after the commencement day could be +included in a decision statement issued under +subsection 65(1) of the amended Act, the Minister +may post a notice to that effect on the Internet +site. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 305-306 + +Page 598 +Deeming +(3) A decision statement in respect of which a no- +tice is posted under subsection (1) or (2) is +deemed, as of the day on which the notice is post- +ed, to be a decision statement issued under sub- +section 65(1) of the amended Act. +Amendment to decision statement — Impact +Assessment Act +307 (1) Subsection 68(2), paragraph 69(1)(b) and +subsection 69(2) of the amended Act do not apply +in respect of an amendment made under subsec- +tion 68(1) of the amended Act to a decision state- +ment that was issued with respect to a designated +project before the commencement day if the +amendment +(a) is made during the six-month period that +starts on that day; +(b) removes a condition that, in the Minister’s +opinion, could not be included in a decision +statement issued under subsection 65(1) of the +amended Act or amends a condition so that, in +the Minister’s opinion, the condition is one +that could be included in such a decision state- +ment; and +(c) does not add a condition or modify the des- +ignated project’s description. +Posting of amended decision statement +(2) If the Minister amends a decision statement +in accordance with subsection (1), the Minister +must ensure that the amended decision state- +ment is posted on the Internet site. +Deeming +(3) The amended decision statement is deemed, +as of the day on which it is posted on the Internet +site, to be a decision statement issued under sub- +section 65(1) of the amended Act. +Amendment to decision statement — 2012 Act +308 (1) The Minister may, during the six-month +period that starts on the commencement day, +amend a decision statement issued by the Minis- +ter under subsection 54(1) of the 2012 Act before +that day to +(a) remove a condition that, in the Minister’s +opinion, could not be included in a decision +statement issued under subsection 65(1) of the +amended Act; or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 306-308 + +Page 599 +(b) amend a condition so that, in the Minister’s +opinion, the condition is one that could be in- +cluded in a decision statement issued under +subsection 65(1) of the amended Act. +Posting of amended decision statement +(2) If the Minister amends a decision statement +in accordance with subsection (1), the Minister +must ensure that the amended decision state- +ment is posted on the Internet site. +Deeming +(3) The amended decision statement is deemed, +as of the day on which it is posted on the Internet +site, to be a decision statement issued under sub- +section 65(1) of the amended Act. +Regional assessments — committee report not +provided +309 (1) If a committee established by the Minis- +ter before the commencement day to conduct an +assessment described in section 92 or 93 of the +amended Act, or a committee the members of +which are appointed or whose appointment is +approved by the Minister for that purpose before +that day, has not, before that day, provided a re- +port to the Minister in respect of the assessment, +(a) the committee is deemed to be established, +as the case may be, in accordance with section +92 of the amended Act or in accordance with an +agreement or arrangement entered into under +subparagraph 93(1)(a)(i) or paragraph 93(1)(b) +of the amended Act, on that day; and +(b) everything that was done in respect of the +assessment before that day by or in respect of +the committee is, if it may or must be done un- +der the amended Act, deemed, as of that day, +to have been done under the amended Act. +Regional assessments — committee report provided +(2) If a committee established by the Minister to +conduct an assessment described in section 92 or +93 of the amended Act, or a committee the mem- +bers of which are appointed or whose appoint- +ment is approved by the Minister for that pur- +pose, has, before the commencement day, pro- +vided a report to the Minister in respect of the as- +sessment, the report is deemed to be a report +provided under subsection 102(1) of the amended +Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 308-309 + +Page 600 +Regional assessments — Agency report not provided +310 (1) If the Agency, having been authorized by +the Minister before the commencement day to +conduct an assessment described in section 92 or +93 of the amended Act, has not, before that day, +provided a report to the Minister in respect of +the assessment, +(a) the Agency is deemed, as of that day, to be +authorized under section 92 or 93 of the +amended Act, as the case may be, to conduct +an assessment; and +(b) everything that was done in respect of the +assessment before that day by or in respect of +the Agency is, if it may or must be done under +the amended Act, deemed, as of that day, to +have been done under the amended Act. +Regional assessments — Agency report provided +(2) If the Agency, having been authorized by the +Minister to conduct an assessment described in +section 92 or 93 of the amended Act, has, before +the commencement day, provided a report to the +Minister in respect of the assessment, the report +is deemed to be a report provided under subsec- +tion 102(1) of the amended Act. +Strategic assessments — committee report not +provided +311 (1) If a committee established by the Minis- +ter before the commencement day to conduct an +assessment described in section 95 of the amend- +ed Act has not, before that day, provided a report +to the Minister in respect of the assessment, +(a) the committee is deemed, on that day, to be +established in accordance with section 95 of +the amended Act; and +(b) everything that was done in respect of that +assessment before that day by or in respect of +the committee is, if it may or must be done un- +der the amended Act, deemed, as of that day, +to have been done under the amended Act. +Strategic assessments — committee report provided +(2) If a committee established by the Minister to +conduct an assessment described in section 95 of +the amended Act has, before the commencement +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 310-311 + +Page 601 +day, provided a report to the Minister in respect +of the assessment, the report is deemed to be a +report provided under subsection 102(1) of the +amended Act. +Strategic assessments — Agency report not provided +312 (1) If the Agency, having been authorized by +the Minister before the commencement day to +conduct an assessment described in section 95 of +the amended Act, has not, before that day, pro- +vided a report to the Minister in respect of the as- +sessment, +(a) the Agency is deemed, as of that day, to be +authorized under section 95 of the amended +Act to conduct that assessment; and +(b) everything that was done in respect of that +assessment before that day by or in respect of +the Agency is, if it may or must be done under +the amended Act, deemed, as of that day, to +have been done under the amended Act. +Strategic assessments — Agency report provided +(2) If the Agency, having been authorized by the +Minister to conduct an assessment described in +section 95 of the amended Act, has, before the +commencement day, provided a report to the +Minister in respect of the assessment, the report +is deemed to be a report provided under subsec- +tion 102(1) of the amended Act. +Time limit — response to request for assessment +313 Despite section 8 of the Information and +Management of Time Limits Regulations, for the +purpose of subsection 97(1) of the amended Act, +if, in respect of a request that an assessment de- +scribed in section 92, 93 or 95 of the amended Act +be conducted, the Minister has not responded be- +fore the commencement day, the Minister must +respond within 90 days after that day. +Agreements or arrangements +314 (1) Any +agreement +or +arrangement +de- +scribed in paragraph 114(1)(c) or (f) of the +amended Act that was entered into by the Minis- +ter before the commencement day is deemed, as +of that day, to be an agreement or arrangement +entered into under paragraph 114(1)(c) or (f) of +the amended Act, as the case may be. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 311-314 + +Page 602 +International agreements or arrangements +(2) Any agreement or arrangement described in +subsection 114(2) of the amended Act that was en- +tered into by the Minister and the Minister of +Foreign Affairs before the commencement day is +deemed, as of that day, to be an agreement or ar- +rangement entered into under subsection 114(2) +of the amended Act. +Non-application +(3) Subsection 114(3) of the amended Act does not +apply in respect of the agreements or arrange- +ments referred to in subsections (1) and (2). +Cost Recovery Regulations +315 The Cost Recovery Regulations, as they read +on August 27, 2019, registered as SOR/2012-146, are +deemed to be made by the Governor in Council, +under section 109 of the amended Act, on the +commencement day. +Physical Activities Regulations +316 The Physical Activities Regulations, as pub- +lished in the Canada Gazette, Part II, on August +21, 2019 but with the amendments set out in sec- +tion 93 of the Cross-border Movement of Haz- +ardous Waste and Hazardous Recyclable Mate- +rial Regulations, as published in the Canada +Gazette, Part II, on March 17, 2021, and section 1 +of the Regulations Amending and Repealing +Certain Department of the Environment Regula- +tions (Miscellaneous Program), as published in +the Canada Gazette, Part II, on April 12, 2023, are +deemed +(a) to be made by the Governor in Council, un- +der sections 109 and 188 of the amended Act, on +the commencement day; +(b) to be registered as SOR/2019-285; +(c) to designate physical activities, or classes of +physical activities, the carrying out of which +may, in the Governor in Council’s opinion, +cause adverse effects within federal jurisdic- +tion or direct or incidental adverse effects; and +(d) despite section 5 of the Physical Activities +Regulations, as so published, to come into +force on the commencement day. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 314-316 + +Page 603 +Information and Management of Time Limits +Regulations +317 The Information and Management of Time +Limits Regulations, as published in the Canada +Gazette, Part II, on August 21, 2019, are deemed +(a) to be made by the Minister, under section +112 of the amended Act, on the commencement +day; +(b) to be registered as SOR/2019-283; and +(c) despite section 10 of the Information and +Management of Time Limits Regulations, as +so published, to come into force on the com- +mencement day. +Regulations Respecting Excluded Physical Activities +(Newfoundland and Labrador Offshore Exploratory +Wells) +318 (1) The Regulations Respecting Excluded +Physical +Activities +(Newfoundland +and +Labrador Offshore Exploratory Wells), as post- +ed on the Internet site on June 4, 2020, are +deemed +(a) to be made by the Minister, under para- +graph 112(1)(a.2) of the amended Act, on the +commencement day; and +(b) despite section 4 of the Regulations Re- +specting Excluded Physical Activities (New- +foundland and Labrador Offshore Explorato- +ry Wells), as so posted, to come into force on +the commencement day. +(2) The Minister is deemed, for the purpose of +subsection 112(2) of the amended Act, to have +considered an assessment described in section 92 +or 93 of the amended Act that is in relation to the +physical activities or classes of physical activities +designated in the Regulations Respecting Ex- +cluded Physical Activities (Newfoundland and +Labrador Offshore Exploratory Wells). +Regulations +319 The Governor in Council may make any reg- +ulations that the Governor in Council considers +necessary to provide for any other transitional +matter arising from the coming into force of this +Division. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 28 Impact Assessment Act +Transitional Provisions +Sections 317-319 + +Page 604 +DIVISION 29 +R.S., c. J-1 +Judges Act +320 (1) Paragraph 24(3)(b) of the Judges Act is +replaced by the following: +(b) 79, in the case of judges appointed to superior +courts in the provinces other than appeal courts. +(2) The portion of subsection 24(4) of the Act be- +fore paragraph (a) is replaced by the following: +Unified family courts +(4) For the purposes of assisting the establishment of +unified family courts in the provinces, a further number +of salaries not greater than 58 at any one time may be +paid in the case of judges appointed to courts described +in paragraph (3)(b) +DIVISION 30 +R.S., c. T-2 +Tax Court of Canada Act +321 Subsection 17.1(1) of the Tax Court of +Canada Act is replaced by the following: +Right to appear — individual +17.1 (1) An individual who is a party to a proceeding in +respect of which this section applies may appear in per- +son or be represented by counsel, but if the individual +wishes to be represented by counsel, only a person who is +referred to in subsection (2) shall represent the individu- +al. +Right to appear — other +(1.1) If a party to a proceeding in respect of which this +section applies is not an individual, that party shall be +represented by a person who is referred to in subsection +(2) unless the Court under special circumstances grants +leave to the party to be represented by a director, officer, +employee, member or partner of the party. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 29 Judges Act +Sections 320-321 + +Page 605 +DIVISION 31 +R.S., c. F-27 +Food and Drugs Act +Amendments to the Act +322 (1) Paragraph (c) of the definition drogue in +section 2 of the French version of the Food and +Drugs Act is replaced by the following: +c) à la désinfection des locaux où des aliments sont fa- +briqués, préparés ou gardés. (drug) +(2) Section 2 of the Act is amended by adding the +following in alphabetical order: +foreign regulatory authority means a government +agency or other entity outside Canada that controls the +manufacture, use or sale of therapeutic products or foods +within its jurisdiction; (autorité réglementaire étran- +gère) +323 Subsection 23(1) of the Act is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after paragraph (c): +(d) an activity could be conducted as a result of an ex- +emption that is under consideration by the Minister. +324 Section 29.2 of the Act and the heading before +it are repealed. +325 (1) Subsection 30(1) of the Act is amended by +adding the following after paragraph (j): +(j.1) respecting orders referred to in sections 30.01, +30.02, 30.05 and 30.06; +(2) Paragraph 30(1)(r) of the Act is repealed. +(3) Subsection 30(1.4) of the Act is replaced by the +following: +Regulations — preventing or alleviating shortages +(1.4) Without limiting the power conferred by any other +subsection of this section, the Governor in Council may +make any regulations that the Governor in Council con- +siders necessary for the purpose of preventing shortages +of therapeutic products or foods for a special dietary +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Sections 322-325 + +Page 606 +purpose in Canada or alleviating those shortages or their +effects, in order to protect human health. +326 The Act is amended by adding the following +after section 30: +Supplementary Rules +Supplementary rules — therapeutic product +30.01 (1) Subject to any regulations made under para- +graph 30(1)(j.1) and if the Minister believes on reason- +able grounds that the use of a therapeutic product, other +than the intended use, may present a risk of injury to +health, the Minister may, by order, establish rules in re- +spect of the importation, sale, conditions of sale, adver- +tising, manufacture, preparation, preservation, packag- +ing, labelling, storage or testing of the therapeutic prod- +uct for the purpose of preventing, managing or control- +ling the risk of injury to health. +Promotion +(2) For greater certainty, the Minister may, in the order, +establish rules for the purpose of preventing the thera- +peutic product from being promoted for a use, other than +the intended use, of a therapeutic product or preventing +a use, other than the intended use, of a therapeutic prod- +uct from being appealing. +Uncertainty +(3) The Minister may make the order despite any uncer- +tainty respecting the risk of injury to health that the use +of the therapeutic product, other than the intended use, +may present. +Supplementary rules — drug intended for animal +30.02 (1) Subject to any regulations made under para- +graph 30(1)(j.1) and if the Minister believes on reason- +able grounds that the use of a drug intended for an ani- +mal of a particular species, including a use other than the +intended use, may present a risk of adverse effects to hu- +man beings, animals of a different species or the environ- +ment, the Minister may, by order, establish rules in re- +spect of the importation, sale, conditions of sale, adver- +tising, manufacture, preparation, preservation, packag- +ing, labelling, storage or testing of the drug for the pur- +pose of preventing, managing or controlling the risk of +adverse effects. +Uncertainty +(2) The Minister may make the order despite any uncer- +tainty respecting the risk of adverse effects that the use of +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 325-326 + +Page 607 +the drug, including a use other than the intended use, +may present. +Statutory Instruments Act +30.03 An order made under subsection 30.01(1) or +30.02(1) that applies to only one person is not a statutory +instrument within the meaning of the Statutory Instru- +ments Act. +Availability — person-specific orders +30.04 The Minister must ensure that any order made +under subsection 30.01(1) or 30.02(1) that applies to only +one person is publicly available but may exclude personal +information and confidential business information from +the order. +Exemption +Exemption — foods and therapeutic products +30.05 (1) Subject to subsection (2) and any regulations +made under paragraph 30(1)(j.1), the Minister may, by +order, on any conditions that the Minister considers nec- +essary, exempt — other than in relation to cosmetics — a +class of foods, therapeutic products, persons or activities +from the application of all or any of the provisions of Part +I, section 37 or the regulations. +Preconditions +(2) The Minister may make an order only if the Minister +believes on reasonable grounds that +(a) it is necessary for a health or safety purpose or is +otherwise in the public interest; and +(b) having regard to its benefits and conditions, it is +unlikely to result in +(i) unacceptable health, safety or, if applicable, en- +vironmental risks, or +(ii) an unacceptable degree of uncertainty respect- +ing health, safety or, if applicable, environmental +risks. +Obligation to comply with conditions +(3) Any person to whom a condition applies must comply +with that condition. +327 (1) Section 30.05 of the Act is amended by +adding the following after subsection (1): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 326-327 + +Page 608 +Exemption — person +(1.1) Subject to subsection (2) and any regulations made +under paragraph 30(1)(j.1), the Minister may, by order, +on any conditions that the Minister considers necessary, +exempt a person — or any food, therapeutic product or +activity, or any class of foods, therapeutic products or ac- +tivities, in relation to a person — from the application of +all or any of the provisions of Part I, section 37 or the reg- +ulations. The order cannot relate to cosmetics. +(2) The portion of subsection 30.05(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Preconditions +(2) The Minister may make an order under subsection +(1) or (1.1) only if the Minister believes on reasonable +grounds that +(3) Section 30.05 of the Act is amended by adding +the following after subsection (3): +Statutory Instruments Act +(4) An order made under subsection (1.1) that applies to +only one person is not a statutory instrument within the +meaning of the Statutory Instruments Act. +Availability — person-specific orders +(5) The Minister must ensure that any order made under +subsection (1.1) is publicly available but may exclude per- +sonal information and confidential business information +from the order. +328 The Act is amended by adding the following +after section 30.05: +Decision of Foreign Regulatory +Authority +Deeming order +30.06 (1) Subject to subsection (2) and any regulations +made under paragraph 30(1)(j.1), the Minister may, by +order, deem that specified requirements of this Act or the +regulations are met — in respect of a therapeutic product +or food that belongs to a class specified in the order — on +the basis of a decision of, or any information or docu- +ment produced by, a foreign regulatory authority in re- +spect of that therapeutic product or food. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 327-328 + +Page 609 +Preconditions +(2) The Minister may make the order only if the Minister +believes on reasonable grounds that +(a) it is necessary for a health or safety purpose or is +otherwise in the public interest; and +(b) having regard to its benefits and conditions, it is +unlikely to result in +(i) unacceptable health, safety or, if applicable, en- +vironmental risks, or +(ii) an unacceptable degree of uncertainty respect- +ing health, safety or, if applicable, environmental +risks. +Power to impose conditions +(3) The Minister may, in the order, impose any condi- +tions that the Minister considers necessary. +Obligation to comply with conditions +(4) Any person to whom a condition applies must comply +with that condition. +Clarifications +(5) For greater certainty, +(a) the requirements referred to in subsection (1) in- +clude requirements imposed on the Minister; +(b) the Minister may rely on a portion of a decision of, +or a portion of any document or information produced +by, a foreign regulatory authority; and +(c) nothing in this section is intended to limit the +Minister’s ability to consider information, documents +or other material obtained, directly or indirectly, from +a foreign regulatory authority. +Reference to Regulations +Deeming +30.07 For the purposes of any provision of this Act, oth- +er than sections 30.01, 30.02, 30.05 and 30.06, any refer- +ence to regulations made under this Act is deemed to in- +clude orders made under section 30.01, 30.02, 30.05 or +30.06. +329 Subsection 30.1(5) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 328-329 + +Page 610 +Deeming +(5) For the purpose of any provision of this Act other +than this section and section 30.05, any reference to regu- +lations made under this Act is deemed to include interim +orders, and any reference to a regulation made under a +specified provision of this Act is deemed to include a ref- +erence to the portion of an interim order containing any +provision that may be contained in a regulation made un- +der the specified provision. +330 The heading before section 30.2 and sections +30.2 to 30.4 of the Act are repealed. +331 (1) Section 30.5 of the Act is replaced by the +following: +Incorporation by reference +30.5 (1) The following instruments may incorporate by +reference any document, regardless of its source, either +as it exists on a particular date or as it is amended from +time to time: +(a) a regulation made under this Act with respect to a +food or therapeutic product; +(b) a marketing authorization; and +(c) an order made under subsection 30.63(1). +Accessibility of incorporated documents +(2) The Minister shall ensure that any document that is +incorporated by reference is accessible. +Defence +(3) A person is not liable to be found guilty of an offence +for any contravention in respect of which a document +that is incorporated by reference is relevant unless, at the +time of the alleged contravention, the document was ac- +cessible as required by subsection (2) or it was otherwise +accessible to the person. +No registration or publication +(4) For greater certainty, a document that is incorporat- +ed by reference is not required to be transmitted for reg- +istration or published in the Canada Gazette by reason +only that it is incorporated by reference. +(2) Subsection 30.5(1) of the Act is replaced by the +following: +Incorporation by reference +30.5 (1) A regulation made under this Act with respect +to a food or therapeutic product and an order made un- +der subsection 30.63(1) may incorporate by reference any +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 329-331 + +Page 611 +document, regardless of its source, either as it exists on a +particular date or as it is amended from time to time. +Transitional Provision +Marketing authorizations +332 Marketing authorizations issued under sec- +tion 30.2 or 30.3 of the Food and Drugs Act, as +those sections read immediately before the day +on which section 330 comes into force, that have +not been repealed before that day are deemed to +be made under subsection 30.05(1) of that Act. +Coming into Force +Order in council +333 Subsection 325(2), sections 327 and 330 and +subsection 331(2) come into force on a day or +days to be fixed by order of the Governor in +Council. +DIVISION 32 +1997, c. 13; 2018, c. 9, s. 2 +Tobacco and Vaping Products Act +Amendment to the Act +334 The Tobacco and Vaping Products Act is +amended by adding the following after section +42.5: +Customs information +42.6 The Minister of Public Safety and Emergency Pre- +paredness must, on request of the Minister, provide cus- +toms information, as defined in subsection 107(1) of the +Customs Act, to the Minister for the purpose of the ad- +ministration and enforcement of this Act. +Disclosure of information +42.7 The Minister may disclose any information that is +obtained under this Act to any federal minister if the dis- +closure is for a purpose related to verifying compliance +with any Act of Parliament, other than this Act, that ap- +plies directly or indirectly to a tobacco product or vaping +product or any activity in relation to a tobacco product or +vaping product. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 31 Food and Drugs Act +Amendments to the Act +Sections 331-334 + +Page 612 +Coordinating Amendment +Bill C-59 +335 If Bill C-59, introduced in the 1st session of +the 44th Parliament and entitled Fall Economic +Statement Implementation Act, 2023, receives +royal assent, then section 42.5 of the Tobacco and +Vaping Products Act is replaced by the following: +Incorporation by reference — limitation removed +42.5 The limitation set out in paragraph 18.1(2)(a) of the +Statutory Instruments Act to the effect that a document +must be incorporated as it exists on a particular date +does not apply to the powers to make regulations under +sections 7, 7.8, 14, 17, 33, 42, 42.1 and 42.4. +DIVISION 33 +R.S., c. C-46 +Criminal Code (Criminal Interest Rate) +Amendments to the Act +336 (1) The portion of subsection 347(1) of the +Criminal Code before paragraph (a) is replaced +by the following: +Criminal interest rate +347 (1) Despite any other Act of Parliament, every per- +son who enters or offers to enter into an agreement or ar- +rangement to receive interest at a criminal rate, who ad- +vertises an offer to enter into an agreement or arrange- +ment that provides for the receipt of interest at a criminal +rate or who receives a payment or partial payment of in- +terest at a criminal rate is +(2) The definitions credit advanced and interest in +subsection 347(2) of the Act are replaced by the +following: +credit advanced means the aggregate of the money and +the monetary value of any goods, services or benefits ac- +tually advanced or to be advanced under an agreement or +arrangement, or that would be advanced if an agreement +or arrangement — as offered, including in an advertise- +ment — was entered into, minus the aggregate of any re- +quired deposit balance and any fee, fine, penalty, com- +mission and other similar charge or expense directly or +indirectly incurred under the original or any collateral +agreement or arrangement; (capital prêté) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 32 Tobacco and Vaping Products Act +Coordinating Amendment +Sections 335-336 + +Page 613 +interest means the aggregate of all charges and expens- +es, whether in the form of a fee, fine, penalty, commis- +sion or other similar charge or expense or in any other +form, paid or payable for the advancing of credit under +an agreement or arrangement, or that would be paid or +payable if such an agreement or arrangement was en- +tered into, by or on behalf of the person to whom the +credit is or is to be advanced, or would be advanced, irre- +spective of the person to whom any such charges and ex- +penses are or are to be paid or payable, or would be paid +or payable, but does not include any repayment of credit +advanced or any insurance charge, official fee, overdraft +charge, required deposit balance or, in the case of a mort- +gage or hypothec transaction, any amount required to be +paid on account of property taxes; (intérêt) +(3) Subsection 347(7) of the Act is repealed. +337 The portion of subsection 347.1(2) of the Act +before paragraph (b) is replaced by the follow- +ing: +Non-application — person +(2) Section 347 and section 2 of the Interest Act do not +apply to a person, other than a financial institution with- +in the meaning of paragraphs (a) to (d) of the definition +financial institution in section 2 of the Bank Act, who +has entered into or has offered to enter into a payday +loan agreement to receive interest, has advertised an of- +fer to enter into a payday loan agreement that provides +for the receipt of interest or has received interest under a +payday loan agreement, if +(a) the amount of money that is or would be advanced +under the agreement is $1,500 or less and the term of +the agreement is or would be 62 days or less; +Coordinating Amendments +2023, c. 26 +338 (1) In this section, other Act means the Bud- +get Implementation Act, 2023, No. 1. +(2) If section 611 of the other Act comes into force +before subsection 336(1) of this Act, then, on the +day on which that subsection 336(1) comes into +force, section 347.01 of the Criminal Code is re- +placed by the following: +Non-application — agreements or arrangements +347.01 (1) Section 347 does not apply in respect of +agreements or arrangements provided for by regulation +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 33 Criminal Code (Criminal Interest Rate) +Amendments to the Act +Sections 336-338 + +Page 614 +or in respect of offers, or advertisements of offers, pro- +vided for by regulation, to enter into an agreement or ar- +rangement. +Non-application — offers and advertisements +(1.1) Section 347 also does not apply in respect of offers, +or advertisements of offers, to enter into an agreement or +arrangement if, had the agreement or arrangement been +entered into, it would have been considered to be provid- +ed for by regulation. +Regulations +(2) The Governor in Council may, by regulation, on the +recommendation of the Minister of Justice after consul- +tation with the Minister of Finance, provide for +(a) the types of agreements or arrangements in re- +spect of which section 347 does not apply or the crite- +ria for determining the agreements or arrangements, +or the types of agreements or arrangements, in respect +of which that section does not apply; or +(b) the types of offers, or of advertisements of offers, +to enter into an agreement or arrangement in respect +of which section 347 does not apply or the criteria for +determining the offers, or advertisements, or the types +of offers, or of advertisements, in respect of which that +section does not apply. +(3) If subsection 336(1) of this Act comes into +force before section 611 of the other Act, then +that section 611 is amended by replacing the sec- +tion 347.01 that it enacts with the following: +Non-application — agreements or arrangements +347.01 (1) Section 347 does not apply in respect of +agreements or arrangements provided for by regulation +or in respect of offers, or advertisements of offers, pro- +vided for by regulation, to enter into an agreement or ar- +rangement. +Non-application — offers and advertisements +(2) Section 347 also does not apply in respect of offers, or +advertisements of offers, to enter into an agreement or +arrangement if, had the agreement or arrangement been +entered into, it would have been considered to be provid- +ed for by regulation. +Regulations +(3) The Governor in Council may, by regulation, on the +recommendation of the Minister of Justice after consul- +tation with the Minister of Finance, provide for +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 33 Criminal Code (Criminal Interest Rate) +Coordinating Amendments +Section +338 + +Page 615 +(a) the types of agreements or arrangements in re- +spect of which section 347 does not apply or the crite- +ria for determining the agreements or arrangements, +or the types of agreements or arrangements, in respect +of which that section does not apply; or +(b) the types of offers, or of advertisements of offers, +to enter into an agreement or arrangement in respect +of which section 347 does not apply or the criteria for +determining the offers, or advertisements, or the types +of offers, or of advertisements, in respect of which that +section does not apply. +(4) If section 611 of the other Act comes into force +on the same day as subsection 336(1) of this Act, +then that subsection 336(1) is deemed to have +come into force before that section 611 and sub- +section (3) applies as a consequence. +(5) If subsection 612(1) of the other Act comes in- +to force before section 337 of this Act, then that +section 337 is amended by adding, after the para- +graph 347.1(2)(a) that it enacts, the following: +(a.1) the total cost of borrowing under the agreement +does not or would not exceed the limit fixed by regula- +tion; +(6) If section 337 of this Act comes into force be- +fore subsection 612(1) of the other Act, then that +subsection 612(1) is amended by replacing the +paragraph 347.1(2)(a.1) that it enacts with the fol- +lowing: +(a.1) the total cost of borrowing under the agreement +does not or would not exceed the limit fixed by regula- +tion; +(7) If subsection 612(1) of the other Act comes in- +to force on the same day as section 337 of this Act, +then that subsection 612(1) is deemed to have +come into force before that section 337 and sub- +section (5) applies as a consequence. +Coming into Force +Order in council +339 (1) Subsections 336(1) and (2) and section 337 +come into force on a day to be fixed by order of +the Governor in Council. +30th day after royal assent +(2) Subsection 336(3) comes into force on the 30th +day after the day on which this Act receives royal +assent. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 33 Criminal Code (Criminal Interest Rate) +Coordinating Amendments +Sections 338-339 + +Page 616 +DIVISION 34 +Money Laundering, Terrorist +Financing, Sanctions Evasion and +Other Measures +SUBDIVISION A +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money +Laundering) and Terrorist +Financing Act +Amendments to the Act +340 (1) Paragraph 5(h) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing +Act is amended by adding the following after sub- +paragraph (ii): +(ii.1) transporting currency or money orders, trav- +eller’s cheques or other similar negotiable instru- +ments, +(2) Subparagraph 5(h)(iii) of the Act is replaced +by the following: +(iii) issuing or redeeming money orders, traveller’s +cheques or other similar negotiable instruments, +(3) Paragraph 5(h.1) of the Act is amended by +adding the following after subparagraph (ii): +(ii.1) transporting currency or money orders, trav- +eller’s cheques or other similar negotiable instru- +ments, +(4) Subparagraph 5(h.1)(iii) of the Act is replaced +by the following: +(iii) issuing or redeeming money orders, traveller’s +cheques or other similar negotiable instruments, +341 The Act is amended by adding the following +after section 11: +Disclosure without consent +11.01 (1) A person or entity referred to in section 5 may +disclose an individual’s personal information to another +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +Sections 340-341 + +Page 617 +person or entity referred to in that section without the in- +dividual’s knowledge or consent if +(a) the information was collected in the course of the +person or entity’s activities; +(b) the disclosure is reasonable for the purpose of de- +tecting or deterring money laundering, terrorist activi- +ty financing or sanctions evasion; +(c) making the disclosure with the individual’s knowl- +edge or consent would risk compromising the ability +to detect or deter money laundering, terrorist activity +financing or sanctions evasion; and +(d) the disclosure is made in accordance with the reg- +ulations. +Collection and use +(2) A person or entity referred to in section 5 may collect +or use an individual’s personal information without their +knowledge or consent if the information was disclosed to +the person or entity under subsection (1) and the collec- +tion or use is carried out in accordance with the regula- +tions. +Immunity +(3) No criminal or civil proceedings lie against a person +or an entity that, in good faith, discloses information un- +der subsection (1) or collects or uses information under +subsection (2). +342 (1) Subsection 55(3) of the Act is amended by +adding the following after paragraph (d): +(d.1) the Department of Citizenship and Immigration, +if the Centre also determines that the information is +relevant to determining whether a person is a person +described in subsection 10(1), 19(2) or 22(1) of the Cit- +izenship Act; +(2) Subsection 55(3) of the Act is amended by +adding the following after paragraph (g): +(g.1) an agency or body that administers the civil as- +set forfeiture legislation of a province, if the Centre al- +so has reasonable grounds to suspect that the informa- +tion would be relevant to proceedings under that legis- +lation; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 341-342 + +Page 618 +343 Subsection 55.1(1) of the Act is amended by +adding the following after paragraph (c): +(c.1) the Department of Citizenship and Immigration, +if the Centre also determines that the information is +relevant to determining whether a person is a person +described in subsection 10(1), 19(2) or 22(1) of the Cit- +izenship Act; +344 Subsection 73(1) of the Act is amended by +adding the following after paragraph (i): +(i.1) respecting the disclosure of information under +subsection 11.01(1) or the collection or use of informa- +tion under subsection 11.01(2), including the estab- +lishment and implementation of codes of practice by +persons and entities referred to in section 5 and re- +specting the roles of the Privacy Commissioner and +the Centre in relation to those codes; +345 Section 73.22 of the Act is renumbered as +subsection 73.22(1) and is amended by adding the +following: +Publication — reasons +(2) In making public the nature of a violation, the Centre +may include the reasons for its decision, including the +relevant facts, analysis and considerations that formed +part of the decision. +346 The Act is amended by adding the following +after section 77: +Verifications and reviews — sections 9.92 and 9.93 +77.01 Every person or entity that knowingly contra- +venes section 9.92 or 9.93 is guilty of an offence and liable +(a) on summary conviction, to a fine of not more +than $250,000 or to imprisonment for a term of not +more than two years less a day, or to both; or +(b) on conviction on indictment, to a fine of not more +than $500,000 or to imprisonment for a term of not +more than five years, or to both. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 343-346 + +Page 619 +Consequential Amendments +2000, c. 5 +Personal Information Protection and +Electronic Documents Act +347 (1) Subsection 7(1) of the Personal Informa- +tion Protection and Electronic Documents Act is +amended by adding the following after para- +graph (b): +(b.01) it was disclosed under paragraph (3)(d.21); +(2) Paragraph 7(2)(d) of the Act is replaced by the +following: +(d) it was collected under paragraph (1)(a), (b), (b.01) +or (e). +(3) Subsection 7(3) of the Act is amended by +adding the following after paragraph (d.2): +(d.21) made to another organization under subsec- +tion 11.01(1) of the Proceeds of Crime (Money Laun- +dering) and Terrorist Financing Act; +SOR/2002-412 +Cross-border Currency and Monetary +Instruments Reporting Regulations +348 The portion of the definition monetary instru- +ments in subsection 1(1) of the Cross-border Cur- +rency and Monetary Instruments Reporting +Regulations after paragraph (b) is replaced by +the following: +For greater certainty, this definition does not apply to se- +curities or negotiable instruments that bear restrictive +endorsements or a stamp for the purposes of clearing. +(effets) +Coordinating Amendments +2021, c. 23 +349 (1) The following definitions apply in this +section. +other Act means the Budget Implementation Act, +2021, No. 1. (autre loi) +Regulations means the Proceeds of Crime (Mon- +ey Laundering) and Terrorist Financing Regula- +tions. (règlement) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 347-349 + +Page 620 +(2) If section 159 of the other Act comes into force +before subsections 340(1) and (3) of this Act, then +(a) that subsection 340(1) is replaced by the fol- +lowing: +340 (1) Subparagraph 5(h)(ii.1) of the Proceeds +of Crime (Money Laundering) and Terrorist Fi- +nancing Act is replaced by the following: +(ii.1) transporting currency or money orders, trav- +eller’s cheques or other similar negotiable instru- +ments, +(b) that subsection 340(3) is replaced by the fol- +lowing: +(3) Subparagraph 5(h.1)(ii.1) of the Act is re- +placed by the following: +(ii.1) transporting currency or money orders, trav- +eller’s cheques or other similar negotiable instru- +ments, +(c) on the day on which those subsections +340(1) and (3) come into force, +(i) the portion of paragraph 36(f.1) of the +Regulations before subparagraph (i) is re- +placed by the following: +(f.1) subject to paragraphs (f.2) and (f.3), if, at the re- +quest of a person or entity, they transport $1,000 or +more in cash or virtual currency within the meaning +of paragraph (b) of the definition of that term in sub- +section 1(2) or $3,000 or more in money orders, trav- +eller’s cheques or other similar negotiable instru- +ments, a record of +(ii) the portion of paragraph 36(f.2) of the +Regulations before subparagraph (i) is re- +placed by the following: +(f.2) subject to paragraph (f.3), if, at the request of a +person or entity, they transport cash, virtual currency +within the meaning of paragraph (b) of the definition +of that term in subsection 1(2) or money orders, trav- +eller’s cheques or other similar negotiable instruments +in an amount that has not been declared and that they +cannot readily determine, a record of +(iii) the portion of paragraph 36(f.3) of the +Regulations before subparagraph (i) is re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +349 + +Page 621 +(f.3) if, at the request of an entity referred to in para- +graph 5(a) or (b) of the Act, they transport cash, virtu- +al currency within the meaning of paragraph (b) of +the definition of that term in subsection 1(2) or money +orders, traveller’s cheques or other similar negotiable +instruments, a record of +(iv) paragraph 95(1)(c.1) of the Regulations +is replaced by the following: +(c.1) requests that they transport an amount of $1,000 +or more in cash or virtual currency within the mean- +ing of paragraph (b) of the definition of that term in +subsection 1(2) or an amount of $3,000 or more in +money orders, traveller’s cheques or other similar ne- +gotiable instruments; +(v) paragraph 95(3)(a) of the Regulations is +replaced by the following: +(a) that requests that they transport an amount +of $1,000 or more in cash or virtual currency within +the meaning of paragraph (b) of the definition of that +term in subsection 1(2) or an amount of $3,000 or +more in money orders, traveller’s cheques or other +similar negotiable instruments; +(vi) paragraph 95(4)(a) of the Regulations is +replaced by the following: +(a) that requests that they transport an amount +of $1,000 or more in cash or virtual currency within +the meaning of paragraph (b) of the definition of that +term in subsection 1(2) or an amount of $3,000 or +more in money orders, traveller’s cheques or other +similar negotiable instruments; +(vii) paragraph 120(1)(b.1) of the Regulations +is replaced by the following: +(b.1) a person who requests that the money services +business transport an amount of $100,000 or more in +cash, virtual currency within the meaning of para- +graph (b) of the definition of that term in subsection +1(2) or money orders, traveller’s cheques or other sim- +ilar negotiable instruments; +(viii) paragraph 120(2)(b.1) of the Regula- +tions is replaced by the following: +(b.1) a person who requests that the foreign money +services business transport an amount of $100,000 or +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Section +349 + +Page 622 +more in cash, virtual currency within the meaning of +paragraph (b) of the definition of that term in subsec- +tion 1(2) or money orders, traveller’s cheques or other +similar negotiable instruments; +(3) If section 159 of the other Act comes into force +on the same day as subsections 340(1) and (3) of +this Act, then that section 159 is deemed to have +come into force before those subsections 340(1) +and (3) and subsection (2) applies as a conse- +quence. +Bill C-27 +350 (1) Subsections (2) to (4) apply if Bill C-27, in- +troduced in the 1st session of the 44th Parliament +and entitled the Digital Charter Implementation +Act, 2022 (in this section referred to as the “other +Act”), receives royal assent. +(2) If section 3 of the other Act comes into force +before section 347 of this Act, then +(a) that section 347 and the heading before it +are repealed; and +(b) the Consumer Privacy Protection Act is +amended by adding the following after section +27: +Money laundering, terrorist activity financing or +sanctions evasion +27.1 (1) An organization may disclose an individual’s +personal information to another organization without the +individual’s knowledge or consent if the disclosure is +made under subsection 11.01(1) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing Act. +Collection and use +(2) An organization may collect or use an individual’s +personal information without their knowledge or consent +if the information was disclosed to the organization un- +der subsection (1). +(3) If section 347 of this Act comes into force be- +fore section 3 of the other Act, then, on the day +on which that section 3 comes into force, the +Consumer Privacy Protection Act is amended by +adding the following after section 27: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 349-350 + +Page 623 +Money laundering, terrorist activity financing or +sanctions evasion +27.1 (1) An organization may disclose an individual’s +personal information to another organization without the +individual’s knowledge or consent if the disclosure is +made under subsection 11.01(1) of the Proceeds of Crime +(Money Laundering) and Terrorist Financing Act. +Collection and use +(2) An organization may collect or use an individual’s +personal information without their knowledge or consent +if the information was disclosed to the organization un- +der subsection (1). +(4) If section 3 of the other Act comes into force +on the same day as section 347 of this Act, then +that section 3 is deemed to have come into force +before that section 347 and subsection (2) applies +as a consequence. +Coming into Force +Royal assent or July 1, 2024 +351 (1) Subsections 340(1) and (3) and section 348 +come into force on the later of July 1, 2024 and the +day on which this Act receives royal assent. +Order in council +(2) Subsections 340(2) and (4) and 342(2) come in- +to force on a day to be fixed by order of the Gov- +ernor in Council. +Order in council +(3) Sections 341, 344 and 347 come into force on a +day to be fixed by order of the Governor in Coun- +cil. +Order in council +(4) Section 346 comes into force on day to be fixed +by order of the Governor in Council but that day +must not be before the day on which section 182 +of the Budget Implementation Act, 2023, No. 1 +comes into force. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION A Proceeds of Crime (Money Laundering) and Terrorist Financing Act +Sections 350-351 + +Page 624 +SUBDIVISION B +Income Tax Act and Excise Tax Act +R.S., c. 1 (5th Supp.) +Income Tax Act +352 The portion of subsection 231.3(7) of the In- +come Tax Act before paragraph (a) is replaced by +the following: +Return of things seized +(7) Subject to section 231.32, if any document or thing +seized under subsection (1) or (5) is brought before a +judge or a report in respect of any document or thing +seized is made to a judge, the judge may, of the judge’s +own motion or on summary application by a person with +an interest in the document or thing on three clear days +notice of application to the Deputy Attorney General of +Canada, order that the document or thing be returned to +the person from whom it was seized or the person who is +otherwise legally entitled to it if the judge is satisfied that +the document or thing +353 The Act is amended by adding the following +after section 231.3: +Warrant under Criminal Code +231.31 (1) For the purposes of this Act and subject to +subsection (2), a warrant may be issued under subsection +487.01(1) of the Criminal Code to an authorized person +even though that person is not a peace officer. +Video surveillance not authorized +(2) The warrant is not to authorize the observation of a +person by means of a video camera or other similar elec- +tronic device. +Things seized +231.32 (1) Subsection (2) applies to an authorized per- +son who has seized anything +(a) under a warrant issued under the Criminal Code; +(b) under section 487.11 or 489 of the Criminal Code; +or +(c) in the execution of duties under this Act. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION B Income Tax Act and Excise Tax Act +Sections 352-353 + +Page 625 +Restitution of things seized and report +(2) If the authorized person is satisfied that the circum- +stances set out in subparagraphs 489.1(1)(a)(i) and (ii) of +the Criminal Code apply in respect of the thing seized, +the authorized person is, as soon as practicable, to return +the thing seized and report in accordance with paragraph +489.1(1)(a) of that Act. +R.S., c. E-15 +Excise Tax Act +354 The portion of subsection 290(7) of the Excise +Tax Act before paragraph (a) is replaced by the +following: +Return of things seized +(7) Subject to section 290.2, if any document or thing +seized under subsection (1) or (5) is brought before a +judge or a report in respect of any document or thing +seized is made to a judge, the judge may, on the judge’s +own motion or on summary application by a person with +an interest in the document or thing on three clear days +notice of application to the Deputy Attorney General of +Canada, order that the document or thing be returned to +the person from whom it was seized or the person who is +otherwise legally entitled to it, if the judge is satisfied +that the document or thing +355 The Act is amended by adding the following +after section 290: +Warrant under Criminal Code +290.1 (1) For the purposes of this Part and subject to +subsection (2), a warrant may be issued under subsection +487.01(1) of the Criminal Code to an authorized person +even though that person is not a peace officer. +Video surveillance not authorized +(2) The warrant is not to authorize the observation of a +person by means of a video camera or other similar elec- +tronic device. +Things seized +290.2 (1) Subsection (2) applies to an authorized per- +son who has seized anything +(a) under a warrant issued under the Criminal Code; +(b) under section 487.11 or 489 of the Criminal Code; +or +(c) in the execution of duties under this Part. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION B Income Tax Act and Excise Tax Act +Sections 353-355 + +Page 626 +Restitution of things seized and report +(2) If the authorized person is satisfied that the circum- +stances set out in subparagraphs 489.1(1)(a)(i) and (ii) of +the Criminal Code apply in respect of the thing seized, +the authorized person is, as soon as practicable, to return +the thing seized and report in accordance with paragraph +489.1(1)(a) of that Act. +SUBDIVISION C +R.S., c. C-46 +Criminal Code +Amendments to the Act +356 The Criminal Code is amended by adding the +following after section 487.013: +Keep account open or active order +487.0131 (1) On ex parte application made by a peace +officer or public officer, a justice or judge may order a +person to keep an account specified in the order open or +active unless the holder of the account requests that the +person close or deactivate the account. +Conditions for making order +(2) Before making the order, the justice or judge must be +satisfied by information on oath in Form 5.0031 that +there are reasonable grounds to suspect that +(a) an offence has been or will be committed under +this or any other Act of Parliament; and +(b) keeping the account open or active will assist in +the investigation of the offence. +Form +(3) The order is to be in Form 5.0032. +Notification +(4) The order is to require the person to notify a peace +officer or public officer named in the order as soon as +practicable after the account is closed or deactivated at +the request of the holder of the account. +Limitation +(5) A person who is under investigation for the offence +referred to in subsection (2) may not be made subject to +an order. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION B Income Tax Act and Excise Tax Act +Sections 355-356 + +Page 627 +Expiry of order +(6) Unless the order is revoked earlier, it expires 60 days +after the day on which it is made. +Renewals +(7) A justice or judge may renew the order for a period of +not more than 60 days on ex parte application made by a +peace officer or public officer indicating the reason and +period for which the renewal is required. +Conditions for renewal +(8) Before renewing the order, the justice or judge must +be satisfied by information on oath in Form 5.0031 that +the conditions specified in subsection (2) are met. +357 The Act is amended by adding the following +after section 487.014: +Production order — specified dates +487.0141 (1) On ex parte application made by a peace +officer or public officer, a justice or judge may order a +person to produce a document that is a copy of a docu- +ment that is in their possession or control on any of the +dates specified in the order or prepare and produce a +document containing data that is in their possession or +control on any of the dates specified in the order. +Conditions for making order +(2) Before making the order, the justice or judge must be +satisfied by information on oath in Form 5.004 that there +are reasonable grounds to believe that +(a) an offence has been or will be committed under +this or any other Act of Parliament; and +(b) the document or data, if it is in the person’s pos- +session or control on any of the dates to be specified in +the order, will afford evidence respecting the commis- +sion of the offence. +Form +(3) The order is to be in Form 5.0051. +Dates specified in order +(4) The order may specify up to 10 dates that fall within +the 60-day period after the day on which it is made. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 356-357 + +Page 628 +Suspicious transactions +(5) The order may also require the person to produce to +a peace officer or public officer named in the order a copy +of all reports made under any of sections 7, 7.1 and 9 of +the Proceeds of Crime (Money Laundering) and Terror- +ist Financing Act during the period the order is in effect +if the justice or judge is satisfied by information on oath +in Form 5.004 that there are reasonable grounds to be- +lieve that the information contained in such a report will +afford evidence respecting the commission of the offence +referred to in subsection (2). +Restrictions +(6) The person must not be required to +(a) produce documents more than once in any 72- +hour period; +(b) produce a document that is a copy of a document +that was in their possession or control before the day +on which the order is made; or +(c) prepare and produce a document that contains da- +ta that was in their possession or control before the +day on which the order is made. +Limitation +(7) A person who is under investigation for the offence +referred to in subsection (2) may not be made subject to +an order. +Expiry of order +(8) Unless the order is revoked earlier, it expires 60 days +after the day on which it is made. +Renewals +(9) A justice or judge may renew the order for a period of +not more than 60 days on ex parte application made by a +peace officer or public officer indicating the reason and +period for which the renewal is required. +Conditions for renewal +(10) Before renewing the order, the justice or judge must +be satisfied by information on oath in Form 5.004 that the +conditions specified in subsection (2) are met. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Section +357 + +Page 629 +Dates specified in renewed order +(11) If the order is renewed, it may specify up to 10 dates +during the period for which it is renewed. +358 Subsection 487.019(1) of the Act is replaced by +the following: +Conditions in preservation and production orders +487.019 (1) An order made under any of sections +487.013 to 487.018 may contain any conditions that the +justice or judge considers appropriate including, in the +case of an order made under section 487.014 or 487.0141, +conditions to protect a privileged communication be- +tween a person who is qualified to give legal advice and +their client. +359 Subsections 487.0191(1) and (2) of the Act are +replaced by the following: +Order prohibiting disclosure +487.0191 (1) On ex parte application made by a peace +officer or public officer, a justice or judge may make an +order prohibiting a person from disclosing the existence +or some or all of the contents of a preservation demand +made under section 487.012 or an order made under any +of sections 487.013 to 487.018 during the period set out in +the order. +Conditions for making order +(2) Before making the order, the justice or judge must be +satisfied by information on oath in Form 5.009 that there +are reasonable grounds to believe that the disclosure dur- +ing that period would jeopardize the conduct of the in- +vestigation of the offence to which the demand or order +relates. +360 (1) Subsection 487.0192(1) of the Act is re- +placed by the following: +Particulars — production orders +487.0192 (1) An order made under any of sections +487.014, 487.0141 and 487.016 to 487.018 must require a +person, financial institution or entity to produce the doc- +ument to a peace officer or public officer named in the +order within the time, at the place and in the form speci- +fied in the order. +(2) Subsection 487.0192(5) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 357-360 + +Page 630 +Probative force of copies +(5) Every copy of a document produced under section +487.014 or 487.0141 is admissible in evidence in proceed- +ings under this or any other Act of Parliament on proof +by affidavit that it is a true copy and has the same proba- +tive force as the document would have if it were proved +in the ordinary way. +361 The Act is amended by adding the following +after section 487.0192: +Application for review of keep account open or active +order +487.01921 (1) A person who is subject to an order +made under section 487.0131 may apply in writing to the +justice or judge who made the order, or to a judge in the +judicial district where the order was made, to revoke or +vary the order. +Notice required +(2) The person may make the application only if they +give at least three days’ notice of their intention to do so +to a peace officer or public officer named in the order. +Compliance with order +(3) The person must comply with the order until a deci- +sion is made with respect to the application. +Hearing +(4) The hearing of the application must be commenced +within 14 days after the application is made or as soon as +practicable after that period. +Revocation or variation of order +(5) The justice or judge may revoke or vary the order if +they are satisfied that it is unreasonable in the circum- +stances to require the person to keep the account open or +active. +362 Section 487.0195 of the Act is replaced by the +following: +For greater certainty +487.0195 (1) For greater certainty, no preservation de- +mand, preservation order, keep account open or active +order or production order is necessary for a peace officer +or public officer to ask a person to voluntarily preserve +data that the person is not prohibited by law from pre- +serving, to voluntarily keep an account open or active +that the person is not prohibited by law from keeping +open or active or to voluntarily provide a document to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 360-362 + +Page 631 +the officer that the person is not prohibited by law from +disclosing. +No civil or criminal liability +(2) A person who preserves data, keeps an account open +or active or provides a document in those circumstances +does not incur any criminal or civil liability for doing so. +363 Part XXVIII of the Act is amended by adding +the following after Form 5.003: +FORM 5.0031 +(Subsections 487.0131(2) and (8)) +Information To Obtain a Keep +Account Open or Active Order +Canada, +Province of ................. +(territorial division) +This is the information of (name of peace officer or +public officer), of ................. (“the informant”). +The informant says that they have reasonable +grounds to suspect that an offence has been or will +be committed under (specify the provision of the +Criminal Code or other Act of Parliament) and that +keeping (specify the account) open or active will as- +sist in the investigation of the offence. +The reasonable grounds are: +The informant therefore requests that (name of the +person) be ordered to keep (specify the account) +open or active for 60 days after the day on which the +order is made. +Sworn before me on (date), at (place). +(Signature of informant) +(Signature of justice or judge) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 362-363 + +Page 632 +FORM 5.0032 +(Subsection 487.0131(3)) +Keep Account Open or Active +Order +Canada, +Province of ................. +(territorial division) +To (name of person), of ................. : +Whereas I am satisfied by information on oath of +(name of peace officer or public officer), of ................. +, that there are reasonable grounds to suspect that an +offence has been or will be committed under (specify +the provision of the Criminal Code or other Act of +Parliament) and that keeping (specify the account) +open or active will assist in the investigation of the +offence; +Therefore, you are required to +(a) keep the specified account open or active until +(insert date) unless the holder of the account re- +quests that you close or deactivate it or this order +is revoked or varied; and +(b) notify (name of peace officer or public officer) +as soon as practicable after the account is closed +or deactivated at the request of the holder of the +account. +This order is subject to the following conditions: +You have the right to apply to revoke or vary this or- +der. +If you contravene this order without lawful excuse, +you may be subject to a fine, to imprisonment or to +both. +Dated (date), at (place). +(Signature of justice or judge) +364 Form 5.004 of Part XXVIII of the Act is re- +placed by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 363-364 + +Page 633 +FORM 5.004 +(Subsections 487.014(2), 487.0141(2), (5) and (10), 487.015(2), +487.016(2), 487.017(2) and 487.018(3)) +Information To Obtain a +Production Order +Canada, +Province of ................. +(territorial division) +This is the information of (name of peace officer or +public officer), of ................. (“the informant”). +The informant says that they have reasonable +grounds to suspect (or, if the application is for an or- +der under section 487.014 or 487.0141 of the Criminal +Code, reasonable grounds to believe) +(a) that an offence has been or will be committed +under (specify the provision of the Criminal Code +or other Act of Parliament); and +(b) (if the application is for an order under section +487.014 of the Criminal Code) that (specify the doc- +ument or data) is in the possession or control of +(name of the person) and will afford evidence re- +specting the commission of the offence. +(or) +(b) (if the application is for an order under section +487.0141 of the Criminal Code) that (specify the +document or data), if it is in the possession or con- +trol of (name of the person) on (specify the dates +to be specified in the order), will afford evidence +respecting the commission of the offence (and if +applicable, and that the information contained in +all reports made under any of sections 7, 7.1 and 9 +of the Proceeds of Crime (Money Laundering) and +Terrorist Financing Act during the period the order +is to be in effect will afford evidence respecting the +commission of the offence). +(or) +(b) (if the application is for an order under section +487.015 of the Criminal Code) that the identifica- +tion of a device or person involved in the transmis- +sion of (specify the communication) will assist in +the investigation of the offence and that (specify +the transmission data) that is in the possession or +control of one or more persons whose identity is +unknown will enable that identification. +(or) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Section +364 + +Page 634 +(b) (if the application is for an order under section +487.016 of the Criminal Code) that (specify the +transmission data) is in the possession or control +of (name of the person) and will assist in the inves- +tigation of the offence. +(or) +(b) (if the application is for an order under section +487.017 of the Criminal Code) that (specify the +tracking data) is in the possession or control of +(name of the person) and will assist in the investi- +gation of the offence. +(or) +(b) (if the application is for an order under section +487.018 of the Criminal Code) that (specify the da- +ta) is in the possession or control of (name of the +financial institution, person or entity) and will as- +sist in the investigation of the offence. +The reasonable grounds are: +The informant therefore requests +(if the application is for an order under section +487.014 of the Criminal Code) that (name of the per- +son) be ordered to produce a document that is a copy +of (specify the document) that is in their possession +or control when they receive the order (and/or to pre- +pare and produce a document containing (specify the +data) that is in their possession or control when they +receive the order). +(or) +(if the application is for an order under section +487.0141 of the Criminal Code) that (name of the per- +son) be ordered to produce a document that is a copy +of (specify the document) that is in their possession +or control on (specify the dates to be specified in the +order) (and/or to prepare and produce a document +containing (specify the data) that is in their posses- +sion or control on (specify the dates to be specified in +the order)) (and if applicable, and that the person be +ordered to produce a copy of all reports made under +any of sections 7, 7.1 and 9 of the Proceeds of Crime +(Money Laundering) and Terrorist Financing Act dur- +ing the period the order is to be in effect). +(or) +(if the application is for an order under section +487.015 of the Criminal Code) that a person who is +served with the order in accordance with subsection +487.015(4) of the Criminal Code be ordered to pre- +pare and produce a document containing (specify the +transmission data) that is in their possession or con- +trol when they are served with the order. +(or) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Section +364 + +Page 635 +(if the application is for an order under section +487.016 of the Criminal Code) that (name of the per- +son) be ordered to prepare and produce a document +containing (specify the transmission data) that is in +their possession or control when they receive the or- +der. +(or) +(if the application is for an order under section +487.017 of the Criminal Code) that (name of the per- +son) be ordered to prepare and produce a document +containing (specify the tracking data) that is in their +possession or control when they receive the order. +(or) +(if the application is for an order under section +487.018 of the Criminal Code) that (name of the finan- +cial institution, person or entity) be ordered to pre- +pare and produce a document setting out (specify the +data) that is in their possession or control when they +receive the order. +Sworn before me on (date), at (place). +(Signature of informant) +(Signature of justice or judge) +365 Part XXVIII of the Act is amended by adding +the following after Form 5.005: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 364-365 + +Page 636 +FORM 5.0051 +(Subsection 487.0141(3)) +Production Order — Specified +Dates +Canada, +Province of ................. +(territorial division) +To (name of person), of ................. : +Whereas I am satisfied by information on oath of +(name of peace officer or public officer), ................. , +that there are reasonable grounds to believe that an +offence has been or will be committed under (specify +the provision of the Criminal Code or other Act of +Parliament) and that (specify the document or data), +if it is in your possession or control on any of the +dates specified in this order, will afford evidence re- +specting the commission of the offence (and if appli- +cable, and that the information contained in all re- +ports you make under any of sections 7, 7.1 and 9 of +the Proceeds of Crime (Money Laundering) and Ter- +rorist Financing Act during the period this order is in +effect will afford evidence respecting the commission +of the offence); +Therefore, you are ordered to +produce a document that is a copy of (specify the +document) that is in your possession or control on +(specify up to six dates) +(and/or) +prepare and produce a document containing (specify +the data) that is in your possession or control on +(specify up to six dates) +(and if applicable) +produce a copy of all reports you make under any of +sections 7, 7.1 and 9 of the Proceeds of Crime (Mon- +ey Laundering) and Terrorist Financing Act. +The document (and if applicable and the copy of the +report) must be produced to (name of peace officer +or public officer) within (time) of each of the dates +specified in this order at (place) in (form). +This order is subject to the following conditions: +You have the right to apply to revoke or vary this or- +der. +If you contravene this order without lawful excuse, +you may be subject to a fine, to imprisonment or to +both. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Section +365 + +Page 637 +Dated (date), at (place). +(Signature of justice or judge) +366 Forms 5.009 and 5.0091 of Part XXVIII of the +Act are replaced by the following: +FORM 5.009 +(Subsection 487.0191(2)) +Information To Obtain a Non- +Disclosure Order +Canada, +Province of ................. +(territorial division) +This is the information of (name of peace officer or +public officer), of ................. (“the informant”). +The informant says that they have reasonable +grounds to believe that the disclosure of the exis- +tence (or any of the contents or any of the following +portion or portions) of (identify the preservation de- +mand made under section 487.012 of the Criminal +Code or the order made under any of sections +487.013 to 487.018 of that Act, as the case may be) +during (identify the period) would jeopardize the con- +duct of the investigation of the offence to which it re- +lates: +(specify portion or portions) +The reasonable grounds are: +The informant therefore requests an order prohibit- +ing (name of the person, financial institution or enti- +ty) from disclosing the existence (or any of the con- +tents or any of the specified portion or portions) of +the demand (or the order) during a period of (identify +the period) after the day on which the order is made. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 365-366 + +Page 638 +Sworn before me on (date), at (place). +(Signature of informant) +(Signature of justice or judge) +FORM 5.0091 +(Subsection 487.0191(3)) +Non-Disclosure Order +Canada, +Province of ................. +(territorial division) +To (name of person, financial institution or entity), of +................. : +Whereas I am satisfied by information on oath of +(name of peace officer or public officer), of ................. +, that there are reasonable grounds to believe that +the disclosure of the existence (or any of the contents +or any of the portion or portions, specified in the in- +formation,) of (identify the preservation demand +made under section 487.012 of the Criminal Code or +the order made under any of sections 487.013 to +487.018 of that Act, as the case may be) during (iden- +tify the period) would jeopardize the conduct of the +investigation of the offence to which it relates; +Therefore, you are prohibited from disclosing the ex- +istence (or any of the contents or any of the following +portion or portions) of the demand (or the order) dur- +ing a period of (identify the period) after the day on +which this order is made. +(specify portion or portions) +You have the right to apply to revoke or vary this or- +der. +If you contravene this order without lawful excuse, +you may be subject to a fine, to imprisonment or to +both. +Dated (date), at (place). +(Signature of justice or judge) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Section +366 + +Page 639 +Coming into Force +90th day after royal assent +367 This Subdivision comes into force on the +90th day after the day on which this Act receives +royal assent. +DIVISION 35 +R.S., c. C-46 +Criminal Code (Motor Vehicle Theft) +Amendments to the Act +368 (1) Subparagraph (a)(liv.1) of the definition +offence in section 183 of the Criminal Code is re- +placed by the following: +(liv.1) subsection 333.1(1) (motor vehicle theft), +(liv.2) subsection 333.1(3) (motor vehicle theft +when violence used, threatened or attempted), +(liv.3) subsection 333.1(4) (motor vehicle theft for +criminal organization), +(2) Subparagraph (a)(lxxxiii) of the definition of- +fence in section 183 of the Act is replaced by the +following: +(lxxxiii) subsection 462.31(1) (laundering proceeds +of crime), +(lxxxiii.1) subsection 462.31(2.1) (laundering pro- +ceeds of crime for criminal organization), +369 Section 333.1 of the Act is amended by adding +the following after subsection (2): +Motor vehicle theft when violence used, threatened +or attempted +(3) Everyone who commits theft in the commission of +which violence against a person is used, threatened or at- +tempted is, if the property stolen is a motor vehicle, +guilty of an indictable offence and liable to imprisonment +for a term not exceeding 14 years. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 34 Money Laundering, Terrorist Financing, Sanctions Evasion and Other +Measures +SUBDIVISION C Criminal Code +Sections 367-369 + +Page 640 +Motor vehicle theft for criminal organization +(4) Everyone who commits theft for the benefit of, at the +direction of or in association with a criminal organization +is, if the property stolen is a motor vehicle, guilty of an +indictable offence and liable to imprisonment for a term +not exceeding 14 years. +370 The Act is amended by adding the following +after section 333.1: +Possession of device for purpose of committing theft +333.2 (1) Everyone commits an offence who possesses +an electronic device suitable for committing theft of a +motor vehicle for the purpose of committing a motor ve- +hicle theft offence. +Distribution of device linked to theft +(2) Everyone commits an offence who, without lawful ex- +cuse, makes, repairs, sells, offers for sale, imports into +Canada, exports from Canada, distributes or makes avail- +able an electronic device suitable for committing theft of +a motor vehicle, knowing that the device has been used +or is intended to be used to commit a motor vehicle theft +offence. +Punishment +(3) Everyone who commits an offence under subsection +(1) or (2) +(a) is guilty of an indictable offence and liable to im- +prisonment for a term not exceeding 10 years; or +(b) is guilty of an offence punishable on summary +conviction. +Forfeiture +(4) If a person is convicted of an offence under subsec- +tion (1) or (2), in addition to any punishment that is im- +posed, the electronic device in relation to which the of- +fence was committed may be ordered forfeited to His +Majesty and may be disposed of as the Attorney General +directs. +Limitation +(5) No order of forfeiture may be made under subsection +(4) in respect of any thing that is the property of a person +who was not a party to the offence under subsection (1) +or (2). +371 Subsection 462.31(3) of the Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 35 Criminal Code (Motor Vehicle Theft) +Amendments to the Act +Sections 369-371 + +Page 641 +Laundering proceeds of crime for criminal +organization +(2.1) Everyone who commits an offence under subsec- +tion (1) for the benefit of, at the direction of or in associa- +tion with a criminal organization is guilty of an indictable +offence and liable to imprisonment for a term not ex- +ceeding 14 years. +Exception +(3) A peace officer or a person acting under the direction +of a peace officer is not guilty of an offence under subsec- +tion (1) or (2.1) if the peace officer or person does any of +the things mentioned in that subsection for the purposes +of an investigation or otherwise in the execution of the +peace officer’s duties. +372 Paragraph 462.48(1.1)(f) of the French ver- +sion of the Act is replaced by the following: +f) soit une infraction ou un acte criminel prévus aux +articles 354, 355.2, 355.4 ou 462.31 — ou le complot ou +la tentative de commettre une telle infraction ou un tel +acte ou la complicité après le fait à tel égard — qui au- +rait été commis à l’égard de biens, objets ou produits +qui ont été obtenus ou proviennent directement ou in- +directement de la perpétration au Canada d’une in- +fraction ou d’un acte criminel mentionnés à l’un des +alinéas a) à e) ou d’un acte ou d’une omission surve- +nus à l’extérieur du Canada et qui, au Canada, aurait +constitué une infraction ou un acte criminel mention- +nés à l’un de ces alinéas. +373 (1) The definition primary designated offence +in section 487.04 of the Act is amended by adding +the following after subparagraph (a.1)(viii.2): +(viii.3) subsection 333.1(3) (motor vehicle theft +when violence used, threatened or attempted), +(viii.4) subsection 333.1(4) (motor vehicle theft for +criminal organization), +(2) The definition primary designated offence in +section 487.04 of the Act is amended by adding the +following after subparagraph (a.1)(xiii): +(xiii.1) subsection 462.31(2.1) (laundering proceeds +of crime for criminal organization), +(3) The definition secondary designated offence in +section 487.04 of the Act is amended by adding the +following after subparagraph (c)(viii.2): +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 35 Criminal Code (Motor Vehicle Theft) +Amendments to the Act +Sections 371-373 + +Page 642 +(viii.201) subsection 333.1(1) (motor vehicle theft), +(viii.202) subsection 333.2(1) (possession of device +for purpose of committing theft), +(viii.203) subsection 333.2(2) (distribution of de- +vice linked to theft), +374 Paragraph 718.2(a) of the Act is amended by +adding the following after subparagraph (ii.1): +(ii.2) evidence that the offender involved a person +under the age of 18 years in the commission of the +offence, +Consequential Amendments +R.S., c. C-44; 1994, c. 24, s. 1(F) +Canada Business Corporations Act +375 (1) Section 1 of the schedule to the Canada +Business Corporations Act is amended by adding +the following after paragraph (z.041): +(z.0411) subsection 333.1(3) (motor vehicle theft +when violence used, threatened or attempted); +(z.0412) subsection 333.1(4) (motor vehicle theft for +criminal organization); +(2) Section 1 of the schedule to the Act is amend- +ed by adding the following after paragraph +(z.095): +(z.0951) subsection 462.31(2.1) (laundering proceeds +of crime for criminal organization); +2000, c. 17; 2001, c. 41, s. 48 +Proceeds of Crime (Money Laundering) and Terrorist +Financing Act +376 The definition money laundering offence in +subsection 2(1) of the Proceeds of Crime (Money +Laundering) and Terrorist Financing Act is re- +placed by the following: +money laundering offence means an offence under +subsection 462.31(1) or (2.1) of the Criminal Code. (in- +fraction de recyclage des produits de la criminalité) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 35 Criminal Code (Motor Vehicle Theft) +Amendments to the Act +Sections 373-376 + +Page 643 +2000, c. 24 +Crimes Against Humanity and War Crimes Act +377 Subsection 9(3) of the Crimes Against Hu- +manity and War Crimes Act is replaced by the +following: +Personal consent of Attorney General +(3) No proceedings for an offence under any of sections 4 +to 7 of this Act, or under section 354 or subsection +462.31(1) or (2.1) of the Criminal Code in relation to +property or proceeds obtained or derived directly or indi- +rectly as a result of the commission of an offence under +this Act, may be commenced without the personal con- +sent in writing of the Attorney General or Deputy Attor- +ney General of Canada, and those proceedings may be +conducted only by the Attorney General of Canada or +counsel acting on their behalf. +Coordinating Amendments +Bill C-59 +378 If Bill C-59, introduced in the 1st session of +the 44th Parliament and entitled the Fall Eco- +nomic Statement Implementation Act, 2023, re- +ceives royal assent, then, on the first day on +which both section 308 of that Act and section 371 +of this Act are in force, +(a) subsections 462.31(1.1) to (1.3) of the Crimi- +nal Code are repealed; and +(b) section 462.31 of the Criminal Code is +amended by adding the following after subsec- +tion (2.1): +Prosecution +(2.2) Subject to subsection (2.4), in a prosecution for an +offence under subsection (1) or (2.1), it is not necessary +for the prosecutor to prove that the accused knew, be- +lieved they knew or was reckless as to the specific nature +of the designated offence. +Inference +(2.3) Subject to subsection (2.4), the court may infer that +an accused had the knowledge or belief or demonstrated +the recklessness referred to in subsection (1) if it is satis- +fied, given the circumstances of the offence, that the +manner in which the accused dealt with the property or +its proceeds is markedly unusual or the accused’s deal- +ings are inconsistent with lawful activities typical of the +sector in which they take place, including business activi- +ties. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 35 Criminal Code (Motor Vehicle Theft) +Consequential Amendments +Sections 377-378 + +Page 644 +Exception +(2.4) Subsections (2.2) and (2.3) do not apply in cases +where the accused is also charged with the designated of- +fence. +Coming into Force +30th day after royal assent +379 This Division, other than section 378, comes +into force on the 30th day after the day on which +this Act receives royal assent. +DIVISION 36 +R.S., c. R-2; 1989, c. 17, s. 2 +Radiocommunication Act +380 Section 4 of the Radiocommunication Act is +amended by adding the following after subsec- +tion (4): +Other prohibitions — subsection 5.01(1) +(5) Subject to subsection 5.01(2), no person shall manu- +facture, import, distribute, lease, offer for sale, sell or +possess any radio apparatus, or equipment or device, or +component of any equipment or device, or any class of +radio apparatus, or equipment or device, or component +of any equipment or device, specified by the Minister un- +der subsection 5.01(1). +381 The Act is amended by adding the following +after section 5: +Subsection 4(5) — devices +5.01 (1) For the purposes of subsection 4(5), the Minis- +ter may, by order, specify any radio apparatus, or equip- +ment or device, or component of any equipment or de- +vice, or any class of radio apparatus, or equipment or de- +vice, or component of any equipment or device, that the +Minister is of the opinion, having regard to the circum- +stances, is likely used, or intended to be used, to inter- +cept and make use of, or to intercept and divulge, any ra- +diocommunication for a purpose that the Minister speci- +fies in the order. +Subsection 4(5) — exemption +(2) For the purposes of subsection 4(5), the Minister may +also, by order, exempt any person, or class of persons, in +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 35 Criminal Code (Motor Vehicle Theft) +Coordinating Amendments +Sections 378-381 + +Page 645 +whole or in part, on the conditions that the Minister may +specify, from the application of that subsection. +Incorporation by reference +5.02 (1) An order made under subsection 5.01(1) or (2) +may incorporate by reference any document, regardless +of its source, either as it exists on a particular date or as it +is amended from time to time. +Accessibility of incorporated documents +(2) The Minister shall ensure that any document that is +incorporated by reference in the order is accessible. +No finding of guilt or administrative penalty +(3) A person is not liable to be found guilty of an offence +or subjected to an administrative monetary penalty for +any contravention in respect of which a document that is +incorporated by reference in the order is relevant unless, +at the time of the alleged contravention, the document +was accessible as required by subsection (2) or it was oth- +erwise accessible to the person. +No registration or publication required +(4) For greater certainty, a document that is incorporat- +ed by reference in the order is not required to be trans- +mitted for registration or published in the Canada +Gazette by reason only that it is incorporated by refer- +ence. +Existing power not limited +(5) For greater certainty, the express power in this sec- +tion to incorporate a document by reference does not +limit the power that otherwise exists to incorporate a +document by reference in a regulation made under this +Act. +382 The portion of section 15.1 of the Act before +paragraph (a) is replaced by the following: +Commission of violation +15.1 Every contravention of any of subsections 4(1), (3) +to (5) and 5(1.5) constitutes a violation and the person +who commits the violation is liable +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 36 Radiocommunication Act +Sections 381-382 + +Page 646 +DIVISION 37 +1993, c. 38 +Telecommunications Act +Amendments to the Act +383 The Telecommunications Act is amended by +adding the following after section 27: +Self-service +Self-service mechanism +27.01 (1) A telecommunications service provider must +make available to its subscribers a self-service mecha- +nism that meets the requirements established by the +Commission under subsection (2) and allows them, with- +in the terms of the contract for telecommunications ser- +vices that they have entered into with the provider, to +cancel the contract or modify the telecommunications +service plan established under the contract. +Requirements +(2) For the purposes of subsection (1), the Commission +must establish what constitutes self-service and the re- +quirements in relation to self-service mechanisms. The +Commission may also specify types of self-service mecha- +nisms that are acceptable for the purposes of that subsec- +tion. +Notices +Notice of expiry +27.02 (1) A telecommunications service provider that +has a fixed-term contract for telecommunications ser- +vices with a subscriber must, before the expiry of the con- +tract, provide the subscriber with a notice that the con- +tract is set to expire. +Form and manner +(2) The Commission must specify the form and manner +in which — as well as the time within which and the fre- +quency at which — the notice is to be provided under +subsection (1). +Content of notice +(3) The notice must contain, for the purpose of assisting +the subscriber in selecting a new telecommunications +service plan, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 37 Telecommunications Act +Section +383 + +Page 647 +(a) a list of telecommunications service plans offered +by the telecommunications service provider that meet +the criteria that the Commission may specify; +(b) information relating to those plans, to be specified +by the Commission; +(c) information relating to the self-service mechanism +referred to in section 27.01; and +(d) any other information that the Commission may +specify. +Notice +27.03 The Commission may require a telecommunica- +tions service provider to provide — in the form and man- +ner and at the frequency that the Commission specifies — +its subscribers who do not have a fixed-term contract for +telecommunications services with a notice containing the +information set out in subsection 27.02(3). +Prohibition +Prohibition +27.04 (1) A telecommunications service provider must +not charge a fee to a subscriber that is related to the acti- +vation or modification of a telecommunications service +plan, or any other fee whose main purpose is, in the opin- +ion of the Commission, to discourage subscribers from +modifying their service plan or cancelling their contract +for telecommunications services. +Types of fees +(2) The Commission must specify the types of fees for +the purposes of subsection (1). +Exemption +Exemption +27.05 The Commission may, subject to any conditions +that it may specify, exempt any telecommunications ser- +vice provider or class of telecommunications service +providers from the application, in whole or in part, of +sections 27.01, 27.02 and 27.04. +Coming into Force +Order in council +384 This Division comes into force on a day to be +fixed by order of the Governor in Council. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 37 Telecommunications Act +Amendments to the Act +Sections 383-384 + +Page 648 +DIVISION 38 +Immigrant Stations +1992, c. 20 +Corrections and Conditional +Release Act +385 (1) Section 5 of the Corrections and Condi- +tional Release Act is amended by striking out +“and” at the end of paragraph (d), by adding +“and” at the end of paragraph (e) and by adding +the following after paragraph (e): +(f) the implementation of arrangements entered into +between the Commissioner and the Canada Border +Services Agency under section 94.3. +(2) Paragraph 5(f) of the Act is repealed. +386 The Act is amended by adding the following +before section 59: +Definition of visitor +58.1 Despite the definition visitor in subsection 2(1), in +sections 59 and 60 visitor does not include an immigra- +tion detainee, as defined in section 94.1. +387 Section 58.1 of the Act is repealed. +388 The Act is amended by adding the following +after section 94: +Support to Canada Border Services +Agency +Definitions +94.1 The definitions in this section apply in sections +94.2, 94.3 and 94.5 to 94.8. +designated immigrant station means any area of a +penitentiary designated under subsection 94.4(1). (poste +d’attente désigné) +detention enforcement officer means a person who is +designated or authorized under section 6 of the Immi- +gration and Refugee Protection Act. (agent de déten- +tion) +immigration detainee means a person who is detained +under the Immigration and Refugee Protection Act. +(détenu de l’immigration) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Sections 385-388 + +Page 649 +Support +94.2 (1) The Service may, in accordance with an ar- +rangement entered into under section 94.3, provide sup- +port, including through the provision of services, to the +Canada Border Services Agency +(a) to assist the Agency in the exercise of the powers +and the performance of the duties and functions that +relate to the Immigration and Refugee Protection Act +and are conferred on it under subsection 12(1) of the +Canada Border Services Agency Act; and +(b) to assist detention enforcement officers in the ex- +ercise of the powers or the performance of the duties +and functions that are conferred on them under the +Immigration and Refugee Protection Act or that re- +late to that Act and are conferred on them under sub- +section 12(2) of the Canada Border Services Agency +Act. +Limitation +(2) The support referred to in subsection (1) must not in- +clude +(a) the placement of a staff member in immediate +charge or control of an immigrant station, as defined +in subsection 142(2) of the Immigration and Refugee +Protection Act; +(b) subject to subsection 94.7(4), the search, escort, +arrest or detention of an immigration detainee by a +staff member; or +(c) subject to subsection 94.7(5), the provision of +health care to an immigration detainee by a registered +health care professional employed or engaged by the +Service. +Arrangements +94.3 (1) The Commissioner may enter into an arrange- +ment with the Canada Border Services Agency for the +provision, by the Service, of support, including through +the provision of services, to the Agency in order to assist +it in the exercise of the powers or the performance of the +duties and functions referred to in paragraph 94.2(1)(a) +and to assist detention enforcement officers in the exer- +cise of the powers or the performance of the duties and +functions referred to in paragraph 94.2(1)(b). +Approval of Minister +(2) An arrangement is subject to the approval of the Min- +ister. +Mandatory terms +(3) An arrangement must include terms that +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Corrections and Conditional Release Act +Section +388 + +Page 650 +(a) specify the duration of the arrangement, the na- +ture of the support to be provided and the name of a +penitentiary of which an area may be the subject of a +designation under subsection 94.4(1); and +(b) set out a procedure — to which every immigration +detainee is to have complete access without negative +consequences — for fairly and expeditiously resolving +immigration detainees’ complaints with respect to ac- +tivities carried out under an authorization granted un- +der subsection 94.7(4) or health care provided under +subsection 94.7(5). +Cost recovery +(4) An arrangement may provide for the recovery of +costs incurred by the Service with respect to the provi- +sion of support to the Canada Border Services Agency. +Designation +94.4 (1) At the written request of the President of the +Canada Border Services Agency, the Commissioner may, +for the purpose of implementing an arrangement entered +into under subsection 94.3(1), designate any area of a +penitentiary named in the arrangement for the purpose +of subsection 142(3) of the Immigration and Refugee +Protection Act. +Deeming +(2) Except as otherwise provided in this Act or the regu- +lations or in any other Act of Parliament or its regula- +tions, an area designated under subsection (1) is deemed +not to be a penitentiary. +Prohibition — access to penitentiary +94.5 (1) A staff member or a detention enforcement of- +ficer must not permit an immigration detainee of a desig- +nated immigrant station adjacent to a penitentiary to +have access to an area of the penitentiary unless +(a) the institutional head authorizes the access to the +area so that the Service may provide support under +subsection 94.2(1); +(b) the immigration detainee is escorted by a deten- +tion enforcement officer; and +(c) no inmate is present in the area. +Non-application of paragraph (1)(c) +(2) Paragraph (1)(c) does not apply with respect to an +immigration detainee of a designated immigrant station +adjacent to a penitentiary during any period that begins +when the institutional head declares under paragraph +94.7(1)(a) that exigent circumstances exist with respect to +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Corrections and Conditional Release Act +Section +388 + +Page 651 +the designated immigrant station and ends when the in- +stitutional head is satisfied that those exigent circum- +stances no longer exist. +Prohibition — access to immigrant station +94.6 (1) A staff member or detention enforcement offi- +cer must not permit an inmate of a penitentiary to have +access to a designated immigrant station adjacent to the +penitentiary. +Non-application +(2) Subsection (1) does not apply with respect to an in- +mate of a penitentiary during any period that begins +when the institutional head declares under paragraph +94.7(1)(b) that exigent circumstances exist with respect +to the penitentiary and ends when the institutional head +is satisfied that those exigent circumstances no longer ex- +ist if +(a) the institutional head authorizes the access to the +immigrant station; and +(b) the inmate is escorted by a staff member. +Exigent circumstances — declaration +94.7 (1) The institutional head of a penitentiary may de- +clare in writing that exigent circumstances exist with re- +spect to +(a) a designated immigrant station adjacent to the +penitentiary, if the institutional head is satisfied that +there are reasonable grounds to believe that there is a +clear and substantial danger to the life or safety of per- +sons in the designated immigrant station or to the se- +curity of the designated immigrant station; or +(b) the penitentiary, if the institutional head is satis- +fied that there are reasonable grounds to believe that +there is a clear and substantial danger to the life or +safety of persons in the penitentiary or to the security +of the penitentiary. +Notice — staff members and detention enforcement +officers +(2) If the institutional head declares under subsection (1) +that exigent circumstances exist with respect to a desig- +nated immigrant station adjacent to the penitentiary or +with respect to the penitentiary adjacent to a designated +immigrant station, the institutional head must immedi- +ately notify the staff members of the penitentiary and the +detention enforcement officers of the designated immi- +grant station. When the institutional head is satisfied +that the exigent circumstances no longer exist, the insti- +tutional head must immediately notify the staff members +and detention enforcement officers. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Corrections and Conditional Release Act +Section +388 + +Page 652 +Notice — portion of Service that administers health +care +(3) If the institutional head declares under paragraph +(1)(a) that exigent circumstances exist with respect to a +designated immigrant station, the institutional head +must immediately notify the portion of the Service that +administers health care. When the institutional head is +satisfied that the exigent circumstances no longer exist, +the institutional head must immediately notify that por- +tion of the Service. +Additional support +(4) If the institutional head declares under paragraph +(1)(a) that exigent circumstances exist with respect to a +designated immigrant station, the institutional head +may, during the period in which they are satisfied that +the exigent circumstances exist, authorize a staff member +to search, escort, arrest or detain an immigration de- +tainee in the designated immigrant station to assist a de- +tention enforcement officer in the exercise of the powers +or the performance of the duties and functions referred +to in paragraph 94.2(1)(b). +Health care +(5) During the period that begins when the portion of the +Service that administers health care is notified under +subsection (3) that exigent circumstances exist with re- +spect to a designated immigrant station and ends when it +is notified under that subsection that the exigent circum- +stances no longer exist, a registered health care profes- +sional employed or engaged by the Service may provide +health care to an immigration detainee of the designated +immigrant station if the professional considers it neces- +sary in order to preserve the life of, or treat a serious +bodily injury suffered by, that detainee. +Delivery of items +(6) If, in the course of activities carried out under an au- +thorization granted under subsection (4), a staff member +finds an item that the Canada Border Services Agency +has prohibited within the designated immigrant station, +the staff member must immediately deliver the item to a +detention enforcement officer. +Seizure +(7) If an item is delivered to a detention enforcement of- +ficer under subsection (6), the detention enforcement of- +ficer may seize and hold the item under section 140 of the +Immigration and Refugee Protection Act. +Peace officer +(8) In the course of activities carried out under an autho- +rization granted under subsection (4), a staff member has +all the powers, authority, protection and privileges that a +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Corrections and Conditional Release Act +Section +388 + +Page 653 +peace officer has by law in respect of an immigration de- +tainee. +Members of Parliament and judges +94.8 Every member of the House of Commons, every +Senator and every judge of a court in Canada has the +right to enter any designated immigrant station, visit any +part of a designated immigrant station and visit any im- +migration detainee, with the consent of the immigration +detainee, subject to such reasonable limits as are pre- +scribed for protecting the security of the designated im- +migrant station or the safety of persons. +389 The heading before section 94.1 and sections +94.1 to 94.8 of the Act are repealed. +2001, c. 27 +Immigration and Refugee +Protection Act +390 (1) Section 142 of the Immigration and +Refugee Protection Act is renumbered as subsec- +tion 142(1) and is amended by adding the follow- +ing: +Definition of immigrant station +(2) In this section, immigrant station means, subject to +subsection (3), a facility that is operated by the Canada +Border Services Agency — or used by a peace officer or +any party to an agreement or arrangement entered into +under paragraph 13(2)(b) of the Canada Border Services +Agency Act — for the purpose of detaining persons under +this Act. +Area of a penitentiary +(3) An area of a penitentiary, as defined in subsection +2(1) of the Corrections and Conditional Release Act, may +be an immigrant station only if it is designated under +subsection 94.4(1) of that Act. +Detention +(4) A person detained under this Act must not be de- +tained in a designated immigrant station, as defined in +section 94.1 of the Corrections and Conditional Release +Act, unless, subject to subsections (5) to (7), the Minister +determines that the person is to be detained in a desig- +nated immigrant station because the person requires a +high degree of supervision and control, based on +(a) the nature and level of the danger to the public +that the person poses, having regard to any of the fol- +lowing factors: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Corrections and Conditional Release Act +Sections 388-390 + +Page 654 +(i) any conviction in Canada under an Act of Parlia- +ment for a sexual offence or an offence involving vi- +olence or weapons, +(ii) any conviction outside Canada for an offence +that, if committed in Canada, would constitute a +sexual offence or an offence involving violence or +weapons under an Act of Parliament, +(iii) any pending charges in Canada under an Act of +Parliament for a sexual offence or an offence in- +volving violence or weapons, +(iv) any pending charges outside Canada, for an of- +fence that, if committed in Canada, would consti- +tute a sexual offence or an offence involving vio- +lence or weapons under an Act of Parliament, +(v) association with a criminal organization, with- +in the meaning of subsection 121.1(1), or +(vi) association with an organization that engages, +or has engaged, in terrorism; or +(b) any serious non-compliance by the person with +the rules, applicable in an immigrant station, any oth- +er detention facility or any correctional facility where +the person is or has been detained, with respect to +(i) the possession of weapons or the possession of +or dealing in controlled substances, as defined in +subsection 2(1) of the Controlled Drugs and Sub- +stances Act, or +(ii) violent or aggressive behaviour towards any +other person. +Minor children +(5) The Minister must not determine that a minor child +detained under this Act is to be detained in a designated +immigrant station. +Requirements prior to determination +(6) Before determining that a person detained under this +Act is to be detained in a designated immigrant station, +the Minister must +(a) provide the person with a written notice informing +them that the Minister is considering making a deter- +mination that the person is to be detained in a desig- +nated immigrant station and informing them of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Immigration and Refugee Protection Act +Section +390 + +Page 655 +right to make submissions and to retain and instruct +counsel; +(b) allow the person a reasonable opportunity to exer- +cise the rights referred in paragraph (a); and +(c) consider the person’s state of health and health +care needs, including with respect to their mental +health. +Written reasons +(7) If the Minister determines that a person detained un- +der this Act is to be detained in a designated immigrant +station, the Minister must provide the person with writ- +ten reasons for the determination before the person is +detained in a designated immigrant station. +Emergencies +(8) Subsections (6) and (7) do not apply in an emergency +in which a person detained under the Act must be imme- +diately detained in a designated immigrant station be- +cause of a risk to the safety of the person or to other per- +sons in, or a risk to the security of, the immigrant station +where the person is or would otherwise be detained. +Rights of person detained +(9) If a person is detained in a designated immigrant sta- +tion in the circumstances described in subsection (8), the +Minister must +(a) as soon as feasible after the person is detained in +the designated immigrant station, provide the person +with a written notice informing them that the Minister +is considering making a determination that the person +is to remain detained in a designated immigrant sta- +tion and informing them of the right to make submis- +sions and to retain and instruct counsel; and +(b) allow the person a reasonable opportunity to exer- +cise the rights referred in paragraph (a). +Written reasons +(10) If the Minister determines that a person detained in +a designated immigrant station in the circumstances de- +scribed in subsection (8) is to remain detained in the des- +ignated immigrant station, the Minister must provide the +person with written reasons for the determination. +(2) Subsections 142(2) to (10) of the Act are re- +pealed. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Immigration and Refugee Protection Act +Section +390 + +Page 656 +Transitional Provision +391 On the coming into force of section 389, any +arrangement entered into under section 94.3 of +Corrections and Conditional Release Act that is +still in effect is terminated and any designation +made under subsection 94.4(1) of that Act is re- +voked. +Coordinating Amendment +2019, c. 27 +392 If section 18 of An Act to amend the Correc- +tions and Conditional Release Act and another +Act comes into force before section 387 of this +Act, then, on the first day on which both that sec- +tion 18 and section 386 of this Act are in force, +section 58.1 of the Corrections and Conditional +Release Act is replaced by the following: +Definition of visitor +58.1 Despite the definition visitor in subsection 2(1), in +sections 59, 60 and 60.1 visitor does not include an immi- +gration detainee, as defined in section 94.1. +Coming into Force +Fifth anniversary of royal assent +393 Subsection 385(2), sections 387 and 389 and +subsection 390(2) come into force on the fifth an- +niversary of the day on which this Act receives +royal assent. +DIVISION 39 +Measures Related to Public Debt and +the Borrowing of Money +SUBDIVISION A +R.S., c. F-11 +Financial Administration Act +394 (1) Subsection 44(3) of the French version of +the Financial Administration Act is replaced by +the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 38 Immigrant Stations +Transitional Provision +Sections 391-394 + +Page 657 +Pouvoirs relatifs aux emprunts +(3) S’il l’estime indiqué, le ministre peut, sous réserve +des conditions éventuellement précisées par le gouver- +neur en conseil, conclure des contrats ou des accords, +émettre des titres et prendre toute autre mesure se rap- +portant aux emprunts. +(2) Section 44 of the Act is amended by adding the +following after subsection (3): +Non-application of regulations and directions +(3.1) Regulations and directions made under subsection +41(1) do not apply in respect of contracts entered into un- +der subsection (3). +SUBDIVISION B +2017, c. 20, s. 103 +Borrowing Authority Act +Amendment to the Act +395 The portion of section 4 of the Borrowing +Authority Act before paragraph (a) is replaced +by the following: +Maximum amount that may be borrowed +4 Despite section 3 and any other Act of Parliament, but +subject to section 6, the total of the following amounts +must not at any time exceed $2,126,000,000,000: +Coordinating Amendments +This Act +396 If, on the day on which this Act receives roy- +al assent, paragraph 4(b) of the Borrowing Au- +thority Act is not amended by any other provi- +sion of this Act, then +(a) section 395 of this Act is deemed never to +have come into force and is repealed; and +(b) the portion of section 4 of the Borrowing +Authority Act before paragraph (a) is replaced +by the following: +Maximum amount that may be borrowed +4 Despite section 3 and any other Act of Parliament, but +subject to section 6, the total of the following amounts +must not at any time exceed $2,228,000,000,000: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 39 Measures Related to Public Debt and the Borrowing of Money +SUBDIVISION A Financial Administration Act +Sections 394-396 + +Page 658 +DIVISION 40 +Legislation Related to Financial +Institutions (Diversity Disclosure) +1991, c. 45 +Trust and Loan Companies Act +397 The Trust and Loan Companies Act is +amended by adding the following after section +162: +Disclosure Relating to Diversity +Diversity +162.1 (1) The directors of a company of a prescribed +class must make available, in accordance with regula- +tions made under subsection (2), prescribed information +respecting diversity among directors and members of se- +nior management, as defined by regulation, at the same +time that a notice of annual meeting is sent under sub- +section 141(1) to shareholders entitled to receive that no- +tice and to the Superintendent. +Regulations +(2) For the purposes of subsection (1), the Governor in +Council may make regulations respecting the disclosure +of information related to diversity among the directors +and members of senior management of a company of a +prescribed class. +1991, c. 46 +Bank Act +398 The Bank Act is amended by adding the fol- +lowing after section 214: +Disclosure Relating to Diversity +Diversity +214.1 (1) The directors of a bank of a prescribed class +must make available, in accordance with regulations +made under subsection (2), information respecting diver- +sity +among +directors +and +members +of +senior +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 40 Legislation Related to Financial Institutions (Diversity Disclosure) +Sections 397-398 + +Page 659 +management, as defined by regulation, at the same time +that a notice of annual meeting is sent under subsection +138(1) to shareholders or members entitled to receive +that notice and to the Superintendent. +Regulations +(2) For the purposes of subsection (1), the Governor in +Council may make regulations respecting the disclosure +of information related to diversity among the directors +and members of senior management of a bank of a pre- +scribed class. +399 The Act is amended by adding the following +after section 801: +Disclosure Relating to Diversity +Diversity +801.1 (1) The directors of a bank holding company of a +prescribed class must make available, in accordance with +regulations made under subsection (2), information re- +specting diversity among directors and members of se- +nior management, as defined by regulation, at the same +time that a notice of annual meeting is sent under sub- +section 727(1) to shareholders entitled to receive that no- +tice and to the Superintendent. +Regulations +(2) For the purposes of subsection (1), the Governor in +Council may make regulations respecting the disclosure +of information related to diversity among the directors +and members of senior management of a bank holding +company of a prescribed class. +1991, c. 47 +Insurance Companies Act +400 The Insurance Companies Act is amended +by adding the following after section 166: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 40 Legislation Related to Financial Institutions (Diversity Disclosure) +Bank Act +Sections 398-400 + +Page 660 +Disclosure Relating to Diversity +Diversity +166.1 (1) The directors of a company of a prescribed +class must make available, in accordance with regula- +tions made under subsection (2), information respecting +diversity among directors and members of senior man- +agement, as defined by regulation, at the same time that +a notice of annual meeting is sent under subsection +143(1) to shareholders and policy holders entitled to re- +ceive that notice and to the Superintendent. +Regulations +(2) For the purposes of subsection (1), the Governor in +Council may make regulations respecting the disclosure +of information related to diversity among the directors +and members of senior management of a company of a +prescribed class. +401 The Act is amended by adding the following +after section 795: +Disclosure Relating to Diversity +Diversity +795.1 (1) The directors of an insurance holding compa- +ny of a prescribed class must make available, in accor- +dance with regulations made under subsection (2), infor- +mation respecting diversity among directors and mem- +bers of senior management, as defined by regulation, at +the same time that a notice of annual meeting is sent un- +der subsection 767(1) to shareholders entitled to receive +that notice and to the Superintendent. +Regulations +(2) For the purpose of subsection (1), the Governor in +Council may make regulations respecting the disclosure +of information related to diversity among the directors +and members of senior management of an insurance +holding company of a prescribed class. +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 40 Legislation Related to Financial Institutions (Diversity Disclosure) +Insurance Companies Act +Sections 400-401 + +Page 661 +Coming into Force +Order in council +402 This Division comes into force on a day to be +fixed by order of the Governor in Council. +DIVISION 41 +Legislation Related to Financial +Institutions (Sunset Provisions) +1991, c. 45 +Trust and Loan Companies Act +403 Subsection 20(1) of the Trust and Loan Com- +panies Act is replaced by the following: +Sunset provision +20 (1) Subject to subsections (2) and (4), companies +shall not carry on business after June 30, 2026. +1991, c. 46 +Bank Act +404 Subsection 21(1) of the Bank Act is replaced +by the following: +Sunset provision +21 (1) Subject to subsections (2) and (4), banks shall not +carry on business, and authorized foreign banks shall not +carry on business in Canada, after June 30, 2026. +405 Subsection 670(1) of the Act is replaced by +the following: +Sunset provision +670 (1) Subject to subsections (2) and (4), bank holding +companies shall not carry on business after June 30, +2026. +1991, c. 47 +Insurance Companies Act +406 Subsection 21(1) of the Insurance Compa- +nies Act is replaced by the following: +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 40 Legislation Related to Financial Institutions (Diversity Disclosure) +Coming into Force +Sections 402-406 + +Page 662 +Sunset provision +21 (1) Subject to subsections (2) and (4), companies and +societies shall not carry on business, and foreign compa- +nies shall not carry on business in Canada, after June 30, +2026. +407 Subsection 707(1) of the Act is replaced by +the following: +Sunset provision +707 (1) Subject to subsections (2) and (4), insurance +holding companies shall not carry on business after June +30, 2026. +DIVISION 42 +Measures Related to the Canada +Disability Benefit +R.S., c. F-7; 2002, c. 8, s. 14 +Federal Courts Act +408 Paragraph 28(1)(g.1) of the Federal Courts +Act is replaced by the following: +(g.1) the Appeal Division of the Social Security Tri- +bunal established under section 44 of the Department +of Employment and Social Development Act, unless +the decision is made under subsection 57(2) or section +58.2 of that Act or relates to an appeal respecting a de- +cision relating to further time to make a request under +(i) subsection 52(2) of that Act, +(ii) section 81 of the Canada Pension Plan, +(iii) section 27.1 of the Old Age Security Act, +(iv) section 112 of the Employment Insurance Act, +or +(v) any regulations made under subsection 11(1) of +the Canada Disability Benefit Act regarding re- +views or reconsiderations; +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 41 Legislation Related to Financial Institutions (Sunset Provisions) +Insurance Companies Act +Sections 406-408 + +Page 663 +R.S., c. T-2 +Tax Court of Canada Act +409 Section 12 of the Tax Court of Canada Act is +amended by adding the following after subsec- +tion (1): +Jurisdiction — Canada Disability Benefit Act +(1.1) The Court has exclusive original jurisdiction to +hear and determine references on matters arising under +the Canada Disability Benefit Act and referred to in sub- +section 66(2) of the Department of Employment and So- +cial Development Act. +410 Subsection 18.29(1) of the Act is amended by +striking out “and” at the end of paragraph (c), by +adding “and” at the end of paragraph (d) and by +adding the following after paragraph (d): +(e) the Canada Disability Benefit Act, to the extent +that a ground of the appeal involves a decision or de- +termination as to income. +2005, c. 34; 2013, c. 40, s. 205 +Department of Employment and +Social Development Act +411 The Department of Employment and Social +Development Act is amended by adding the fol- +lowing after section 65: +Jurisdiction — Canada Disability Benefit Act +66 (1) Subject to subsection (2), the Tribunal may de- +cide any question of law or fact that is necessary to dis- +pose of any appeal brought under the Canada Disability +Benefit Act. +Reference as to income +(2) If, on an appeal to the Tribunal, it is a ground of the +appeal that a decision or determination made by the +Minister as to income under the Canada Disability Bene- +fit Act was incorrectly made, the appeal on that ground +must, in accordance with the regulations made under +that Act, be referred for decision to the Tax Court of +Canada, whose decision, subject only to variation by that +Court in accordance with any decision on an appeal un- +der the Tax Court of Canada Act relevant to the appeal to +the Tribunal, is final and binding for all purposes of the +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 42 Measures Related to the Canada Disability Benefit +Tax Court of Canada Act +Sections 409-411 + +Page 664 +appeal to the Tribunal except in accordance with the Fed- +eral Courts Act. +Coordinating Amendment +2023, c. 26 +412 On the first day on which both section 656 of +the Budget Implementation Act, 2023, No. 1 and +section 408 of this Act are in force, paragraph +28(1)(g.1) of the Federal Courts Act is replaced by +the following: +(g.1) the Appeal Division of the Social Security Tri- +bunal established under section 44 of the Department +of Employment and Social Development Act, unless +the decision is made under subsection 54.2(2) or 57(2) +or section 58.2 of that Act or relates to an appeal re- +specting a decision relating to further time to make a +request under +(i) subsection 43.11(2) or 52(2) of that Act, +(ii) section 81 of the Canada Pension Plan, +(iii) section 27.1 of the Old Age Security Act, +(iv) section 112 of the Employment Insurance Act, +or +(v) any regulations made under subsection 11(1) of +the Canada Disability Benefit Act regarding re- +views or reconsiderations; +DIVISION 43 +1996, c. 19 +Controlled Drugs and Substances Act +Amendments to the Act +413 (1) Paragraph 55(1)(c) of the Controlled +Drugs and Substances Act is replaced by the fol- +lowing: +(c) respecting the issuance, suspension, cancellation, +duration and terms and conditions of any licence or +authorization or class of licences or authorizations for +any dealing in any substance included in Schedule I, +II, III, IV, V or VI or any class of those substances, in- +cluding the importation into Canada, exportation from +Canada, +production, +packaging, +sale, +provision, +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 42 Measures Related to the Canada Disability Benefit +Department of Employment and Social Development Act +Sections 411-413 + +Page 665 +administration, possession, transportation, sending or +delivery of the substance or class of substances; +(2) Paragraph 55(1)(d.1) of the Act is replaced by +the following: +(d.1) authorizing the Minister to impose terms and +conditions on any licence, authorization or permit, in- +cluding existing licences, authorizations or permits, +and to amend those terms and conditions; +(3) Paragraph 55(1)(h) of the Act is replaced by +the following: +(h) respecting the qualifications of persons who are +engaged in the production, preservation, testing, pack- +aging, storage, selling, providing or otherwise dealing +in any controlled substance or precursor or any class +of any controlled substance or precursor and who do +so under the supervision of a person licensed or au- +thorized under the regulations to do any such thing; +(4) Subsection 55(1.2) of the Act is repealed. +414 Subsection 56(2) of the Act is repealed. +415 Sections 56.1 and 56.2 of the Act are repealed. +Transitional Provisions +Definitions +416 The following definitions apply in this sec- +tion and sections 417 to 419. +commencement day means the day on which sub- +section 413(4) and sections 414 and 415 come into +force. (date de référence) +previous version means the Controlled Drugs and +Substances Act, as it reads immediately before +commencement day. (version antérieure) +regulatory scheme means regulations that are +made under subsection 55(1) of the Controlled +Drugs and Substances Act, as it reads on the day +on which this section comes into force, respect- +ing authorizations for activities that could be al- +lowed under an exemption granted under sub- +section 56.1(1) of the previous version. (régime ré- +glementaire) +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 43 Controlled Drugs and Substances Act +Amendments to the Act +Sections 413-416 + +Page 666 +Exemptions +417 (1) An exemption granted under subsection +56.1(1) of the previous version that is valid imme- +diately before commencement day is deemed to +be an authorization issued under the regulatory +scheme on that day. +Validity period +(2) Subsection (1) does not have the effect of ex- +tending the validity period of the exemption. +Terms and conditions +(3) For greater certainty, the terms and condi- +tions of the exemption are terms and conditions +of the authorization. However, if there is a con- +flict between any of those terms and conditions +and a requirement of the regulatory scheme, the +requirement of the regulatory scheme prevails to +the extent of the conflict. +Applications +418 If an application for an exemption under +subsection 56.1(1) of the previous version is sub- +mitted before commencement day and the minis- +ter responsible for the previous version has not, +before that day, made a decision in relation to +the application, the application is deemed to +have been submitted on that day as an applica- +tion for an authorization under the regulatory +scheme. +Regulations +419 The Governor in Council may make any reg- +ulations that the Governor in Council considers +necessary to provide for any other transitional +matter arising from the coming into force of the +regulatory scheme. +Coming into Force +Order in council +420 Subsection 413(4) and sections 414 and 415 +come into force on a day to be fixed by order of +the Governor in Council. +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 17: Budget Implementation Act, 2024, No. 1 +PART 4 Various Measures +DIVISION 43 Controlled Drugs and Substances Act +Transitional Provisions +Sections 417-420 + +Page 667 + +Page 668 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-6_4.txt b/task6_model_deployment/assets/C-6_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e3c18e5945870cebfe5ed9ad691891d9b19b143d --- /dev/null +++ b/task6_model_deployment/assets/C-6_4.txt @@ -0,0 +1,2129 @@ +Page 1 +First Session, Forty-fourth Parliament, +70 Elizabeth II, 2021 +STATUTES OF CANADA 2021 +CHAPTER 25 +An Act for granting to Her Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2022 +ASSENTED TO +DECEMBER 17, 2021 +BILL C-6 + +Page 2 +SUMMARY +This enactment grants the sum of $8,749,898,306 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021 + +Page 3 +70 ELIZABETH II +CHAPTER 25 +An Act for granting to Her Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2022 +[Assented to 17th December, 2021] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2022, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the Queen’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 4, +2021–22. +$8,749,898,306 granted for 2021–22 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $8,749,898,306 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2022, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (B) for that +fiscal year as set out in the schedule. +2021 + +Page 4 +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2021. +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in the schedule +are deemed to have effect as of April 1, 2021. +Adjustments in accounts of Canada +5 An appropriation that is granted by this Act or any +other Act and referred to in the schedule may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +Sections 3-5 + +Page 5 +SCHEDULE +Based on the Supplementary Estimates (B), 2021–22, the amou +the items set out in this Schedule. +Sums granted to Her Majesty by this Act for the fiscal year endin +Vote No. +Items +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlantiq +1b +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1b +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the c +functions conferred on the Corporation under any +in accordance with the Corporation’s authority und +and Housing Corporation Act +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1b +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fiscal +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1b +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1b +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 +Musée canadien de l’immigration du Quai 21 +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 6 +Vote No. +Items +1b +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1b +– Payments to the Museum for operating and capital ex +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AG +Agence canadienne de développement économique d +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN RACE RELATIONS FOUNDATION +Fondation canadienne des relations raciales +1b +– Payments to the Foundation for its activities, as referr +of the Canadian Race Relations Foundation Act +CANADIAN TOURISM COMMISSION +Commission canadienne du tourisme +1b +– Payments to the Commission +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1b +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +tions, including the provision of internal support serv +of that Act +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1b +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to deposit into the Inmate Welfare Fund rev +fiscal year from projects operated by inmates and fina +– Authority to operate canteens in federal institutions an +fiscal year, revenue from sales into the Inmate Welfar +– Payments, in accordance with terms and conditions p +nor in Council, +(a) to or on behalf of discharged inmates who suff +caused by participation in normal program activity +and +(b) to dependants of deceased inmates and discha +deaths resulted from participation in normal progr +stitutions +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 7 +Vote No. +Items +– Authority for the Minister of Public Safety and Emerge +ject to the approval of the Governor in Council, to ent +with any province for +(a) the confinement in institutions of that province +tenced, committed or transferred to a penitentiary +(b) compensation for the maintenance of such per +(c) payment in respect of the construction and rela +tions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +tions, including the provision of internal support serv +of that Act +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1b +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) collaborative research agreements and researc +(b) the grazing and breeding activities of the Comm +(c) the administration of the AgriStability program +(d) the provision of internal support services unde +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +fice; +(b) activities undertaken under the Capital Experie +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 8 +Vote No. +Items +(c) the provision of internal support services unde +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year from the provision of services relate +rience Canada — revenues that it receives in that fisca +sion of those services +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1b +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 9 +Vote No. +Items +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +1b +– Operating expenditures +– Authority to make recoverable expenditures in relatio +the Canada Pension Plan and the Employment Insura +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services to assist provinces in t +provincial programs funded under Labour Market +ments; +(b) the provision of internal support services unde +(c) any amount charged to a Crown corporation un +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporation +(d) the portion of the Government Employees Com +mental or agency subrogated claim settlements re +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1b +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +L25b +– Pursuant to subsection 8(2) of the Bretton Woods and +Act, the amount of financial assistance provided by th +way of loans to the International Development Associ +ceed $287,710,000 in United States dollars in the fisca +tion to the amount of financial assistance that is not t +partment of Finance Vote 5, Appropriation Act No. 1, +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1b +– Operating expenditures +– Canada’s share of expenses of the international fisher +– Authority to provide free office accommodation for th +commissions +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 10 +Vote No. +Items +– Authority to make recoverable advances in the amoun +international fisheries commissions of joint cost proje +– Authority to make recoverable advances for transport +other shipping services performed for individuals, ou +governments in the course of, or arising out of, the ex +navigation, including aids to navigation and shipping +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) in the course of, or arising from, the activities o +Guard; and +(b) from the provision of internal support services +that Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +– Authority to make payments to provinces, municipalit +authorities as contributions towards construction don +– Authority for the purchase and disposal of commercia +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et du +1b +– Operating expenditures, including those related to the +Canada’s representatives abroad, to the staff of those +the assignment of Canadians to the staffs of internatio +– Authority to make recoverable advances to internation +amounts not exceeding the amounts of the shares of +– Expenditures in respect of the provision of office acco +national Civil Aviation Organization +– Authority to make recoverable expenditures for assist +of distressed Canadian citizens and Canadian residen +cluding their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadian F +(ii) trade missions and other international busin +vices, +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other dep +cies, Crown corporations and non-federal orga +(vi) specialized consular services +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 11 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, including payments for other specified +provision of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and assis +ternational security, international development an +L25b +– Pursuant to subsection 12(2) of the International Deve +tutions) Assistance Act, the amount of financial assist +Minister of Foreign Affairs, in consultation with the M +way of the purchase of shares of international financi +exceed $113,260,814 in United States dollars in the fis +is estimated in Canadian dollars at $147,602,231 +DEPARTMENT OF HEALTH +Ministère de la Santé +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services unde +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1b +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, i +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of services or the sale of products +tection and medical services; and +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 12 +Vote No. +Items +(b) the provision of internal support services unde +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +and ownership of which +(a) may be transferred to provincial governments o +approved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +dians at the discretion of the Minister of Indigenou +– Expenditures on buildings, works, land and equipmen +federal property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +Communications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrup +(d) activities and operations carried out by Corpora +Canada Business Corporations Act, the Boards of +Cooperatives Act and the Canada Not-for-profit Co +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +written opinions, under the Competition Act at the +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1b +– Operating expenditures +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 13 +Vote No. +Items +– Authority for total commitments, subject to allotment +of $46,061,550,858 for the purposes of Votes 1, 5 and +gardless of the year in which the payment of those co +(of which it is estimated that $23,337,696,148 will com +ture years) +– Authority, subject to the direction of the Treasury Boa +expenditures or advances in respect of materials supp +formed on behalf of, individuals, corporations, outsid +departments and agencies and other governments +– Payments +(a) in respect of pension, insurance and social secu +arrangements for employees locally engaged outs +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +ditures made in respect of such employees and fo +the Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +cluding from the provision of internal support service +that Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fiscal +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +accordance with section 3 of The Defence Appropr +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or f +poses +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates u +and the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +and research products as part of the departmental +(e) the provision of internal support services unde +nancial Administration Act +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 14 +Vote No. +Items +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1b +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1b +– Operating expenditures +– Authority for the Minister of the Environment to engag +quired by different Boards at the remuneration that th +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +the provision of internal support services under sectio +from the provision of services, the sale of information +of entrance fees, the granting of leases or the issuanc +thorizations, including +(a) research, analysis and scientific services; +(b) hydrometric surveys; +(c) regulatory services; +(d) monitoring services, including monitoring serv +oil sands; +(e) fees for entry to federal real property or federa +(f) permits; and +(g) services in respect of federal real property or fe +cluding the granting of surface leases to oil and ga +suance of licences for grazing +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 15 +Vote No. +Items +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +– Authority to make payments to provinces and municip +towards construction done by those bodies +– Authority to make recoverable advances not exceedin +shares of provincial and outside agencies of the cost +ing expenditures on other than federal property +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, including ones to developing countries +al Fund for the Implementation of the Montreal Proto +monetary payments or the provision of goods, equipm +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1b +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +add tangible value to the property, payment of taxes, +utilities +– Expenditures related to, subject to the approval of the +(a) necessary remedial work on properties constru +firm price contracts and sold under the Veterans’ L +V-4), to correct defects for which neither the vetera +may be held financially responsible; and +(b) other work on other properties that is required +interest or right in those properties +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICAT +Ministère de la Diversification de l’économie de l’Oue +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +– The payment to each member of the Queen’s Privy Co +a Minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 16 +Vote No. +Items +ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR T +QUEBEC +Agence de développement économique du Canada p +Québec +1b +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR NO +Agence fédérale de développement économique pou +1b +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +1b +– Operating expenditure +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS +Centre d’analyse des opérations et déclarations finan +1b +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1b +– Program expenditures, including payments in respect +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during t +from its activities +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +1b +– Operating expenditures +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of access to the collection and the +als from the collection; and +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 17 +Vote No. +Items +(b) the provision of internal support services unde +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1b +– Payments to the Corporation for operating expenditur +NATIONAL FILM BOARD +Office national du film +1b +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1b +– Payments to the Gallery for operating and capital expe +NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY +Musée national des sciences et de la technologie +1b +– Payments to the Museum for operating and capital ex +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1b +– Operating expenditures +10b +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +tional Thirty Meter Telescope Observatory +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fiscal +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1b +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– Capital expenditures +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1b +– Program expenditures +OFFICES OF THE INFORMATION AND PRIVACY COMMIS +Commissariats à l’information et à la protection de la +1b +– Program expenditures — Office of the Information Co +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 18 +Vote No. +Items +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANA +Agence de développement économique du Pacifique +1b +– Operating expenditures +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5b +– The grants listed in any of the Estimates for the fiscal +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1b +– Program expenditures +– Capital expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1b +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +vided for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +it incurs in that fiscal year — revenues that it receives +ing from the provision of internal support services un +Act +5b +– Capital expenditures +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 19 +Vote No. +Items +10b +– The grants listed in any of the Estimates for the fiscal +amount listed for any grant may be increased or decr +proval of the Treasury Board +– Contributions +SHARED SERVICES CANADA +Services partagés Canada +1b +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year from the provision of information te +the Shared Services Canada Act — revenues that it re +from the provision of those services +5b +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset c +it incurs in that fiscal year — revenues that it receives +the provision of information technology services und +Canada Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1b +– Operating expenditures +5b +– The grants listed in any of the Estimates for the fiscal +TELEFILM CANADA +Téléfilm Canada +1b +– Payments to the corporation to be used for the purpos +film Canada Act +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1b +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1b +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +in that fiscal year — revenues that it receives in that f +sion of internal support services under section 29.2 of +other activities +– The payment to each member of the Queen’s Privy Co +a minister without portfolio, or a minister of State wh +a ministry of State, of a salary — paid annually or pro +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10b +Government-wide Initiatives +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year in support of the implementatio +ment initiatives in the federal public administration +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 20 +Vote No. +Items +15b +Compensation Adjustments +– Authority granted to the Treasury Board to supplemen +tion for the fiscal year that may need to be partially o +of adjustments made to terms and conditions of servi +federal public administration, including the Royal Can +as well as of members of the Canadian Forces, person +ernor in Council and employees of Crown corporation +tion 83(1) of the Financial Administration Act +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE + +Page 21 +ANNEXE +D’après le Budget supplémentaire des dépenses (B) 2021-2022, l +des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU C +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for th +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANA +Atlantic Canada Opportunities Agency +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 22 +No du crédit +Postes +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for North +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1b +– Dépenses du programme +– Dépenses en capital +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +1b +– Dépenses de fonctionnement +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les droits d’accès à la collection et les frais d +ments de celle-ci; +b) la prestation de services de soutien internes +de cette loi. +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1b +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 23 +No du crédit +Postes +traitements, aux ministres d’État qui sont à la tête +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1b +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLAR +DU CANADA +Financial Transactions and Reports Analysis Cent +1b +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ses a +prestation de services de soutien internes en vert +loi +CHAMBRE DES COMMUNES +House of Commons +1b +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 24 +No du crédit +Postes +1b +– Dépenses du programme +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1b +– Dépenses du programme — Commissariat à l’info +COMMISSION CANADIENNE DU TOURISME +Canadian Tourism Commission +1b +– Paiements à la Commission +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1b +– Dépenses du programme +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1b +– Dépenses de fonctionnement +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +vatoire international du Télescope de trente mètr +FONDATION CANADIENNE DES RELATIONS RACIA +Canadian Race Relations Foundation +1b +– Paiements à la Fondation pour ses activités, au tit +Loi sur la Fondation canadienne des relations rac +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 25 +No du crédit +Postes +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1b +– Dépenses de fonctionnement +5b +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience interna +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1b +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +sor, des engagements totalisant 46 061 550 858 $ +et 10 du ministère, quelle que soit l’année au cou +tué tout paiement afférent à l’un ou l’autre de ces +est estimé qu’une tranche de 23 337 696 148 $ dev +années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ext +tères ou organismes fédéraux et d’autres adminis +rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 26 +No du crédit +Postes +traitements, aux ministres d’État qui sont à la tête +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +butions, y compris : +a) les montants versés à un bénéficiaire ou ce +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées +conseil, aux termes de l’article 3 de la Loi de 1 +fense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de déf +(iii) l’acquisition ou le transfert de fournitur +fins de défense. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) les activités de pâturage et de reproduction +rages communautaires; +c) l’administration du programme « Agri-stabi +d) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 27 +No du crédit +Postes +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services — ou la vente de p +la santé, au bien-être et aux activités de réglem +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1b +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1b +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 28 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1b +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’en +conseils dont les commissions peuvent avoir bes +ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 29 +No du crédit +Postes +traitements, aux ministres d’État qui sont à la tête +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +– Autorisation de faire des paiements aux province +titre de contributions aux travaux de construction +nistrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des or +des organismes de l’extérieur, y compris les dépe +propriétés n’appartenant pas au gouvernement fé +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dévelo +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +lite et l’insolvabilité, au Bureau du surintendan +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +Loi canadienne sur les coopératives et de la Lo +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1b +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 30 +No du crédit +Postes +affectés par le gouvernement canadien au person +nationaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation d +tionale +– Autorisation d’effectuer des dépenses recouvrabl +et résidents canadiens qui se trouvent en difficult +leurs personnes à charge, et pour rapatrier ces pe +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +du commerce international, +(iii) les services de développement des inv +(iv) les services de télécommunication inte +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +ture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +curité internationale, le développement intern +diale. +L25b +– Achat d’actions d’institutions financières internatio +2021-2022 pour une somme d’au plus 113 260 814 +147 602 231 $ CAN —, effectué en conformité ave +la Loi d’aide au développement international (ins +grâce à l’aide financière fournie par le ministre de +consultation avec le ministre des Finances +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1b +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 31 +No du crédit +Postes +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +5b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +L25b +– Aide financière fournie par le ministre des Finance +tionale de développement par l’octroi de prêts qu +graphe 8(2) de la Loi sur les accords de Bretton W +connexes, ne peut excéder 287 710 000 $ US pour +quelle vient s’ajouter au montant d’aide financièr +au titre du crédit 5 de la Loi de crédits no 1 pour 2 +Finances) +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1b +– Dépenses de fonctionnement +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 32 +No du crédit +Postes +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +– Autorisation de faire des avances recouvrables po +port et d’arrimage et d’autres services de la marin +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +y compris les aides à la navigation et à la navigat +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contribu +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de c +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 33 +No du crédit +Postes +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +10b +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1b +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de c +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 34 +No du crédit +Postes +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Services +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10b +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +5b +– Subventions inscrites à tout budget des dépenses +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 35 +No du crédit +Postes +– Contributions +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1b +– Paiements au Musée pour les dépenses de fonctio +en capital +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1b +– Dépenses du programme +OFFICE NATIONAL DU FILM +National Film Board +1b +– Dépenses du programme +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1b +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 36 +No du crédit +Postes +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1b +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses autr +– Versement, à chacun des membres du Conseil pri +Canada qui occupe une charge de ministre sans p +une charge de ministre d’État sans être à la tête d +d’un traitement n’excédant pas celui versé, au titr +ments, aux ministres d’État qui sont à la tête d’un +payable annuellement ou au prorata pour toute p +et arrondi à la centaine de dollars inférieure en ap +de la Loi sur le Parlement du Canada +10b +Initiatives pangouvernementales +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matièr +15b +Rajustements à la rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice qui peut nécessiter un financemen +suite de rajustements effectués aux modalités de +l’administration publique fédérale, notamment la +Canada, des membres des Forces canadiennes, d +par le gouverneur en conseil et des employés des +du paragraphe 83(1) de la Loi sur la gestion des f +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1b +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1b +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +tirés, au cours de l’exercice, des activités des déte +caisse +– Autorisation d’exploiter des cantines dans les éta +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inc +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels dét +b) aux personnes à charge de détenus — libér +suite de leur participation à de telles activités. +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en +entente avec le gouvernement de toute province +a) de l’incarcération, dans les établissements d +sonnes condamnées ou transférées dans un p +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 37 +No du crédit +Postes +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +SERVICES PARTAGÉS CANADA +Shared Services Canada +1b +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses engagées au cours de cet exercice pou +de technologie de l’information au titre de la Loi s +Canada, les recettes perçues au cours de celui-ci +prestation de ces services +5b +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exercic +dépenses en capital engagées au cours de cet ex +çues au cours de celui-ci qui proviennent de la pr +technologie de l’information au titre de la Loi sur +Canada +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1b +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont co +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1b +– Paiements à la Société pour les dépenses de fonct +TÉLÉFILM CANADA +Telefilm Canada +1b +– Paiements à la société devant servir aux fins prév +Canada +Published under authority of the Speaker of the House of Commons +2021 +Chapter 25: Appropriation Act No. 4, 2021–22 +SCHEDULE (French) + +Page 38 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-70_4.txt b/task6_model_deployment/assets/C-70_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c66068e6831290d791ea19a5b3da4e99fc068eef --- /dev/null +++ b/task6_model_deployment/assets/C-70_4.txt @@ -0,0 +1,4796 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 16 +An Act respecting countering foreign +interference +ASSENTED TO +JUNE 20, 2024 +BILL C-70 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act respecting countering foreign interfer- +ence”. +SUMMARY +Part 1 amends the Canadian Security Intelligence Act to, among +other things, +(a) update provisions respecting the collection, retention, +querying and exploitation of datatsets; +(b) clarify the scope of section 16 of that Act; +(c) update provisions respecting the disclosure of informa- +tion by the Canadian Security Intelligence Service; +(d) provide for preservation orders and production orders as +well as warrants to obtain information, records, documents +or things through a single attempt; +(e) expand the circumstances in which a warrant to remove a +thing from the place where it was installed may be issued; +and +(f) require a parliamentary review of that Act every five +years. +It also makes a consequential amendment to the Intelligence +Commissioner Act. +Part 2 amends the Security of Information Act to, among other +things, create the following offences: +(a) committing an indictable offence at the direction of, for +the benefit of, or in association with a foreign entity; +(b) knowingly engaging in surreptitious or deceptive conduct +at the direction of, for the benefit of or in association with a +foreign entity for a purpose prejudicial to the safety or inter- +ests of the State or being reckless as to whether the conduct +is likely to harm Canadian interests; and +(c) engaging in surreptitious or deceptive conduct, at the di- +rection of or in association with a foreign entity, with the in- +tent to influence, among other things, the exercise of a demo- +cratic right in Canada. +It also amends that Act to remove as an element of the offence +of inducing or attempting to induce — at the direction of, for the +benefit of or in association with a foreign entity or terrorist +group — by intimidation, threat or violence, a person to do any- +thing or cause anything to be done, that the thing be done for +the purpose of harming Canadian interests when the person +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +who is alleged to have committed the offence or the victim has a +link to Canada. +It also amends the Criminal Code to, among other things, broad- +en the scope of the sabotage offence to include certain acts done +in relation to essential infrastructures and ensure that certain +provisions respecting the interception of “private communica- +tions” as defined in that Act apply to certain offences in the For- +eign Interference and Security of Information Act. +Finally, it makes consequential amendments to other Acts. +Part 3 amends the Canada Evidence Act and makes consequen- +tial amendments to other Acts to, among other things, +(a) create a general scheme to deal with information relating +to international relations, national defence or national securi- +ty in the course of proceedings that are in the Federal Court +or the Federal Court of Appeal and that are in respect of any +decision of a federal board, commission or other tribunal; +(b) permit the appointment of a special counsel for the pur- +poses of protecting the interests of a non-governmental party +to those proceedings in respect of such information; and +(c) allow a person charged with an offence to appeal a deci- +sion, made under the Canada Evidence Act with respect to +the disclosure of certain information in relation to criminal +proceedings, only after the person has been convicted of the +offence, unless there are exceptional circumstances justifying +an earlier appeal. +It also adds references to international relations, national de- +fence and national security in a provision of the Criminal Code +that relates to the protection of information, as well as refer- +ences to international relations and national defence in certain +provisions of the Immigration and Refugee Protection Act that +equally relate to the protection of information. +Part 4 enacts the Foreign Influence Transparency and Account- +ability Act which, among other things, +(a) provides for the appointment of an individual to be +known as the Foreign Influence Transparency Commissioner; +(b) requires certain persons to provide the Commissioner +with certain information if they enter into arrangements with +foreign principals under which they undertake to carry out +certain activities in relation to political or governmental pro- +cesses in Canada; +(c) requires the Commissioner to establish and maintain a +publicly accessible registry that contains information about +those arrangements; +(d) provides the Commissioner with tools to administer and +enforce that Act; and +(e) amends the Public Service Superannuation Act, the Na- +tional Security and Intelligence Committee of Parliamentari- +ans Act and the National Security and Intelligence Review +Agency Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act respecting countering foreign interference +Short Title +Countering Foreign Interference Act +1 +PART 1 +Canadian Security Intelligence +Service Act +2 +PART 2 +Measures to Counter Foreign +Interference +DIVISION 1 +Security of Information Act +49 +DIVISION 2 +Criminal Code +60 +DIVISION 3 +Coordinating Amendments and Coming into +Force +72 +PART 3 +Measures Relating to the Protection +of Information +DIVISION 1 +Canada Evidence Act +76 +DIVISION 2 +Criminal Code +100 +DIVISION 3 +Immigration and Refugee Protection Act +101 +2021-2022-2023-2024 + +Page 6 +DIVISION 4 +Transitional Provisions, Coordinating +Amendments and Coming into Force +108 +PART 4 +Foreign Influence Transparency and +Accountability Act +Enactment of Act +113 +An Act respecting the provision and +registration of information in relation +to arrangements entered into with +foreign states or powers and their +proxies under which persons +undertake to carry out certain +activities in relation to political or +governmental processes in Canada +Short Title +Foreign Influence Transparency and Accountability Act +1 +Definitions +Definitions +2 +Purpose +Purpose +3 +Application +Application +4 +Provision of Information +Duty to provide information +5 +Non-application — persons +6 +Prohibition — false or misleading information +7 +Registry +Duties of Commisioner +8 +Foreign Influence Transparency +Commissioner +Appointment +9 +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +TABLE OF PROVISIONS + +Page 7 +Remuneration +10 +Deputy Commissioners and staff +11 +Technical assistance +12 +Advisory opinions and interpretation bulletins +13 +Immunity +14 +Confidentiality +Limitation on disclosure +15 +Investigations +Power to investigate +16 +Evidence in other proceedings +17 +Administrative Monetary Penalties +Violation and liability +18 +Notice of violation +19 +Payment of penalty +20 +Publication +21 +Regulations +22 +Offences +Contravention — subsection 5(1) or (2) or section 7 +23 +Obstruction +24 +Punishment — sections 23 and 24 +25 +Judicial Review +Rules +26 +Regulations +Regulations +27 +Reports +Annual report +28 +Special reports +29 +Consultation +30 +Review +Review of Act +31 +Response +32 +Transitional Provisions +Existing arrangements — federal processes +33 +Existing arrangements — provincial, territorial or munici- +pal processes +34 +Existing arrangements — Indigenous processes +35 +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +TABLE OF PROVISIONS + +Page 8 +SCHEDULE 1 +SCHEDULE 2 +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +TABLE OF PROVISIONS + +Page 9 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 16 +An Act respecting countering foreign interference +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Countering Foreign Inter- +ference Act. +PART 1 +R.S., c. C-23 +Canadian Security Intelligence +Service Act +Amendments to the Act +2 The heading before section 2 of the French ver- +sion of the Canadian Security Intelligence Ser- +vice Act is replaced by the following: +Définitions et interprétation +3 The definitions Canadian, dataset, exploitation +and query in section 2 of the Act are repealed. +4 The Act is amended by adding the following af- +ter section 2: +Forms +2.1 If this Act requires that a form be used, the form +may incorporate any variations that the circumstances +require. +2021-2022-2023-2024 + +Page 10 +5 (1) Subsection 7(2) of the Act is replaced by the +following: +Consultation with Deputy Minister — warrant +(2) The Director or any employee who is designated by +the Minister for the purpose of applying for a warrant +under section 21, 21.1, 22.21 or 23 shall consult the +Deputy Minister before applying for the warrant or, if ap- +plicable, the renewal of the warrant. +(2) Section 7 of the Act is amended by adding the +following after subsection (2.1): +Consultation with Deputy Minister — production +order +(2.2) The Director or any employee who is designated by +the Minister for the purpose of applying for a production +order under section 20.4 shall consult the Deputy Minis- +ter before applying for the order. +6 Section 10 of the Act is replaced by the follow- +ing: +Oaths +10 The Director and every employee shall, before com- +mencing the duties of office, take an oath of allegiance +and the oaths set out in Schedule 1. +7 The Act is amended by adding the following be- +fore section 11.01: +Datasets +8 Section 11.01 of the Act is amended by adding +the following in alphabetical order: +Canadian in respect of a person, means a Canadian citi- +zen, a permanent resident within the meaning of sub- +section 2(1) of the Immigration and Refugee Protection +Act or a corporation incorporated or continued under the +laws of Canada or a province. (Canadien) +dataset means a collection of information that +(a) is characterized by a common subject matter; +(b) is stored as an electronic record; +(c) contains personal information, as defined in sec- +tion 3 of the Privacy Act; and +(d) is relevant to the performance of the Service’s du- +ties and functions under any of sections 12 to 16 but +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 5-8 + +Page 11 +cannot be collected or retained under any of those sec- +tions. (ensemble de données) +exploitation means a computational analysis or series +of computational analyses that is performed on one or +more collections of information for the purpose of ob- +taining intelligence that would not otherwise be appar- +ent. (exploitation) +query means a specific search or series of specific +searches, with respect to a person or entity, that is per- +formed on one or more collections of information for the +purpose of obtaining intelligence. (interrogation) +9 Section 11.02 of the Act is repealed. +10 Subsections 11.03(1) and (2) of the Act are re- +placed by the following: +Classes — Canadian datasets +11.03 (1) The Minister shall, by order, determine class- +es of Canadian datasets for which collection is autho- +rized. +Criteria +(2) The Minister may determine that a class of Canadian +datasets is authorized to be collected if the Minister con- +cludes that the querying or exploitation of datasets in the +class could lead to results that are relevant to the perfor- +mance of the Service’s duties and functions under section +12, 12.1, 15 or 16. +Maximum period +(2.1) An order under subsection (1) is valid for a period +of not more than two years. +11 Section 11.05 of the Act is replaced by the fol- +lowing: +Collection of datasets +11.05 The Service may collect a dataset only if it reason- +ably believes that the dataset +(a) is a publicly available dataset; +(b) belongs to an approved class; or +(c) predominantly relates to non-Canadians who are +outside Canada. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 8-11 + +Page 12 +Collection under section 12, 15 or 16 +11.051 If the Service concludes that information that +was collected under section 12, 15 or 16 constitutes a +dataset or could be used to constitute a dataset, that in- +formation is deemed to have been collected as a dataset +under section 11.05 on the day on which the Service +reached that conclusion. +Collection outside Canada +11.052 (1) As soon as feasible after collecting a dataset +under section 11.05 outside Canada, the Service shall ei- +ther destroy the dataset or provide it to a designated em- +ployee for the purposes of section 11.07. +Deemed collection date +(2) A dataset that is provided to a designated employee +under subsection (1) is, for the purposes of section 11.07, +deemed to have been collected on the day on which it is +provided to the designated employee. +Collection in execution of warrant or production order +11.053 (1) If the Service concludes that information +that was incidentally collected in the execution of a war- +rant issued under section 21 or 22.21 or a production or- +der issued under section 20.4 constitutes a dataset or +could be used to constitute a dataset, that information is +deemed to have been collected as a dataset under section +11.05 on the day on which the Service reached that con- +clusion. +Terms and conditions +(2) The terms and conditions of the warrant or produc- +tion order continue to apply to the dataset. +Deemed collection date +11.054 If a dataset is deemed to have been collected on +more than one day under section 11.051, 11.052 or 11.053 +or subsection 11.1(3), the dataset is deemed, for the pur- +poses of section 11.07, to have been collected on the latest +of those days. +12 (1) Section 11.06 of the Act is amended by +adding the following after subsection (1): +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 11-12 + +Page 13 +Delegation +(1.1) The Director may delegate the designation power +set out in subsection (1) to an employee. +(2) Subsection 11.06(2) of the English version of +the Act is replaced by the following: +Statutory Instruments Act +(2) For greater certainty, the designation of an employee +under subsection (1) is not a statutory instrument with- +in the meaning of the Statutory Instruments Act. +13 (1) The portion of subsection 11.07(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Evaluation period — datasets +11.07 (1) If the Service collects a dataset under section +11.05, a designated employee shall, as soon as feasible +but no later than the 180th day after the day on which the +dataset was collected, evaluate the dataset and confirm if +it +(2) Subsection 11.07(2) of the Act is replaced by +the following: +Deeming +(1.1) If a dataset that is confirmed to be a foreign dataset +includes information that relates to individuals within +Canada or Canadians and the Service decides to treat it +as a Canadian dataset, that dataset is deemed to be a +Canadian dataset. +Evaluation — class +(2) In the case of a Canadian dataset, a designated em- +ployee shall evaluate the dataset and confirm whether it +belonged to an approved class on the day on which it was +collected and, if it did not, the designated employee shall +take the measures set out in section 11.08. +(3) Section 11.07 of the Act is amended by adding +the following after subsection (3): +Comparison +(3.1) A designated employee may, for the purpose of de- +termining whether it is necessary to make an application +for a judicial authorization under subsection 11.13(1) or a +request for an authorization under subsection 11.17(1), +compare the dataset to other datasets that have been col- +lected by the Service under this Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 12-13 + +Page 14 +(4) Paragraph 11.07(6)(a) of the Act is replaced by +the following: +(a) delete personal information, as defined in section +3 of the Privacy Act, that in the opinion of the Service +is not relevant to the performance of its duties and +functions and may be deleted without affecting the in- +tegrity of the dataset; and +14 (1) The portion of subsection 11.08(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Dataset not within class +11.08 (1) If a designated employee confirms that the +dataset did not belong to an approved class on the day on +which it was collected, the Service shall, without delay, +(2) Subsection 11.08(2) of the Act is replaced by +the following: +Period — suspension +(2) If the Service makes a request to the Minister under +paragraph (1)(b), the 180-day period referred to in sub- +section 11.07(1) is suspended for the period that begins +on the day on which a designated employee confirms that +the dataset did not belong to an approved class on the +day on which it was collected and ends on the day on +which the Commissioner approves, under the Intelli- +gence Commissioner Act, the determination of the Min- +ister in respect of a new class to which the dataset be- +longs. +15 (1) Subsections 11.09(1) and (2) of the Act are +replaced by the following: +End of evaluation period — Canadian datasets +11.09 (1) If a designated employee confirms that a +dataset is a Canadian dataset or if a dataset is deemed to +be a Canadian dataset under subsection 11.07(1.1), the +Service shall make an application for judicial authoriza- +tion under section 11.13 as soon as feasible but no later +than the 180th day referred to in subsection 11.07(1). +End of evaluation period — foreign datasets +(2) If the designated employee confirms that a dataset is +a foreign dataset, the Service shall ensure that the dataset +is brought to the attention of the Minister or the desig- +nated person, as soon as feasible but no later than the +180th day referred to in subsection 11.07(1), so as to +enable the Minister or designated person to make a +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 13-15 + +Page 15 +determination to authorize its retention under section +11.17. +(2) Subsection 11.09(3) of the French version of +the Act is replaced by the following: +Destruction +(3) À l’expiration du délai de cent quatre-vingts jours, si +le Service n’a pas agi conformément aux paragraphes (1) +ou (2), il est tenu de détruire l’ensemble de données re- +cueilli. +16 (1) Subsection 11.1(1) of the Act is replaced by +the following: +Continuing obligations of Service +11.1 (1) The Service shall take reasonable measures to +ensure that +(a) any information in respect of which there is a rea- +sonable expectation of privacy that relates to the phys- +ical or mental health of an individual is deleted from a +Canadian dataset or a foreign dataset; +(b) any information that is subject to solicitor-client +privilege or the professional secrecy of advocates and +notaries is deleted from a Canadian dataset; and +(c) any information that by its nature or attributes re- +lates to a Canadian or a person in Canada is removed +from a foreign dataset. +(2) Subsection 11.1(3) of the Act is replaced by the +following: +Non-application +(2.1) Subsection (2) does not apply to information that is +being retained under subsection 11.21(1). +Deeming +(3) A dataset collected under paragraph (2)(b) is deemed +to have been collected under section 11.05 on the day on +which the information that constitutes the dataset was +removed from the foreign dataset. +17 Section 11.11 of the Act is amended by adding +the following after subsection (2): +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 15-17 + +Page 16 +Disclosure +(3) The Service may disclose a publicly available dataset +and, if it does so, section 19 does not apply to the disclo- +sure. +18 Paragraph 11.12(2)(a) of the Act is replaced by +the following: +(a) the approved class to which the Canadian dataset +belongs or to which it belonged on the day on which it +was collected; and +19 (1) Paragraph 11.13(1)(a) of the Act is replaced +by the following: +(a) the retention of the dataset that is the subject of +the application is likely to assist the Service in the per- +formance of its duties and functions under section 12, +12.1, 15 or 16; and +(2) Subsection 11.13(2) of the Act is amended by +adding the following after paragraph (b): +(b.1) the manner in which the Service intends to dis- +close the dataset; +20 Subsection 11.14(2) of the Act is replaced by +the following: +Disclosure of dataset +(1.1) The judicial authorization shall also establish any +terms and conditions that the judge considers necessary +respecting the disclosure of the dataset by the Service. +Non-application +(1.2) Section 19 does not apply to the disclosure of the +dataset. +Maximum period +(2) The judicial authorization is valid for a period of not +more than five years. +21 Subsections 11.15(3) to (5) of the Act are re- +placed by the following: +Destruction — absence of new application +(3) If the Service does not request the Minister’s ap- +proval under section 11.12 to make a new application for +a judicial authorization to retain a Canadian dataset be- +fore the period of the judicial authorization given in re- +spect of that dataset expires, the Service shall destroy the +dataset within 30 days after the expiry of that period. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 17-21 + +Page 17 +New application — approval not obtained +(3.1) If the Service requests but does not obtain the Min- +ister’s approval under section 11.12 to make a new appli- +cation for a judicial authorization for a Canadian dataset +in respect of which the period of the judicial authoriza- +tion has not expired, the Service shall destroy the dataset +within 30 days after the later of the day on which the re- +quest was rejected by the Minister and the day on which +the period of the judicial authorization expires. +New application — approval obtained +(4) If the Service requests and obtains the Minister’s ap- +proval under section 11.12 to make a new application for +a judicial authorization for a Canadian dataset in respect +of which the period of the judicial authorization has not +expired, the Service may, subject to subsection (5), retain +the dataset until a decision is made in respect of the new +application. +Limit +(5) If the period of a judicial authorization expires, in the +circumstances under subsection (3.1) or (4), the Service +shall neither query nor exploit the dataset until and un- +less a new authorization has been issued for the dataset. +22 (1) Paragraph 11.17(1)(b) of the Act is replaced +by the following: +(b) that the retention of the dataset is likely to assist +the Service in the performance of its duties and func- +tions under section 12, 12.1, 15 or 16; and +(2) Subsection 11.17(3) of the Act is replaced by +the following: +Disclosure of dataset +(2.1) The authorization shall also establish any terms +and conditions that the Minister or designated person +considers necessary respecting the disclosure of the +dataset by the Service. +Non-application +(2.2) Section 19 does not apply to the disclosure of the +dataset. +Maximum period of authorization +(3) The authorization is valid for a period of not more +than 10 years from the date on which the Commissioner +approves it under the Intelligence Commissioner Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 21-22 + +Page 18 +23 Subsections 11.2(2) and (3) of the Act are re- +placed by the following: +Dataset subject to judicial authorization — section 12, +12.1 or 15 +(2) A designated employee may, to the extent that it is +strictly necessary, query or exploit a Canadian dataset +that is subject to a judicial authorization issued under +section 11.13 to assist the Service in the performance of +its duties and functions under section 12, 12.1 or 15. +Dataset subject to approved authorization — section +12, 12.1 or 15 +(3) A designated employee may, to the extent that it is +strictly necessary, query or exploit a foreign dataset that +is the subject of an authorization under section 11.17 that +has been approved by the Commissioner under the Intel- +ligence Commissioner Act, to assist the Service in the +performance of its duties and functions under section 12, +12.1 or 15. +24 Paragraph 11.21(1)(b) of the Act is replaced by +the following: +(b) the retention is strictly necessary to assist the Ser- +vice in the performance of its duties and functions un- +der section 12.1 or 15; or +25 (1) The portion of subsection 11.22(1) of the +Act before subparagraph (b)(ii) is replaced by the +following: +Query or exploitation in exigent circumstances +11.22 (1) The Director may authorize a designated em- +ployee to query or exploit a Canadian dataset that is not +the subject of a valid judicial authorization issued under +section 11.13 or a foreign dataset that is not the subject of +a valid authorization under section 11.17 that has been +approved by the Commissioner under the Intelligence +Commissioner Act, if the Director concludes +(a) that the dataset was collected by the Service under +section 11.05; and +(b) that there are exigent circumstances that require a +query or exploitation of the dataset +(i) to acquire intelligence for the purpose of pre- +serving the life or safety of any individual, or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 22-25 + +Page 19 +(2) Paragraphs 11.22(2)(b) and (c) of the Act are +replaced by the following: +(b) a description of the dataset to be queried or ex- +ploited; and +(c) the grounds on which the Director concludes that +the query or exploitation is likely to produce the intel- +ligence referred to in subparagraph (1)(b)(i) or (ii). +(3) The portion of subsection 11.22(2.1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Retention +(2.1) The Service may retain the results of a query or ex- +ploitation performed under subsection (1) if +26 Paragraphs 11.24(3)(b) and (c) of the Act are +replaced by the following: +(b) limit access to those datasets to designated em- +ployees and take reasonable measures to ensure that +any information that they obtained, or to which they +had access, is only communicated for the purpose of +performing the Service’s duties and functions under +this Act; +(c) establish record keeping requirements for those +datasets with respect to the rationale for their collec- +tion and retention, the details of each query and ex- +ploitation, the results of those queries and exploita- +tions, and if the results were retained for the purpose +of performing the Service’s duties and functions under +section 12, 12.1, 15 or 16; and +27 Paragraph 11.25(c) of the Act is replaced by +the following: +(c) in the case of a query or exploitation performed on +the basis of exigent circumstances under section 11.22, +give the Review Agency a copy of the Director’s autho- +rization under that section and indicate the results of +the query or exploitation and any actions taken after +obtaining those results. +28 The Act is amended by adding the following +after section 11.25: +Threats to the Security of Canada +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 25-28 + +Page 20 +29 The Act is amended by adding the following +after section 12.2: +Security Assessments and Advice +30 The Act is amended by adding the following +after section 15: +Assistance and Cooperation +31 Section 16 of the Act is amended by adding the +following after subsection (1): +Information or intelligence outside Canada +(1.1) The assistance provided under subsection (1) may +include the collection, from within Canada, of informa- +tion or intelligence that is located outside Canada if the +assistance is directed at a person or thing in Canada or at +an individual who was in Canada and is temporarily out- +side Canada. +32 The Act is amended by adding the following +after section 17: +Identity of Employees and Human +Sources +33 The Act is amended by adding the following +after section 18.2: +Disclosure of Information +34 (1) Paragraph 19(2)(a) of the Act is replaced +by the following: +(a) where the information may be used in the investi- +gation or prosecution of an alleged contravention of +any law of Canada or a province, to any person having +jurisdiction to investigate the alleged contravention +and to the Attorney General of Canada and the Attor- +ney General of the province in which proceedings in +respect of the alleged contravention may be taken; +(2) Paragraph 19(2)(d) of the Act is replaced by +the following: +(d) where, in the opinion of the Minister, disclosure of +the information to any person or entity is essential in +the public interest and that interest clearly outweighs +any invasion of privacy that could result from the dis- +closure, to that person or entity. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 29-34 + +Page 21 +(3) Section 19 of the Act is amended by adding the +following after subsection (2): +Authorized disclosure — building resiliency against +threats +(2.1) For the purpose of building resiliency against +threats to the security of Canada, the Service may also +disclose information referred to in subsection (1) to any +person or entity if all of the following conditions are met: +(a) the information has already been provided to a +federal department or agency that performs duties +and functions to which the information is relevant; +(b) the information does not contain any personal in- +formation, as defined in section 3 of the Privacy Act, +of a Canadian citizen, a permanent resident within +the meaning of subsection 2(1) of the Immigration +and Refugee Protection Act or any individual in +Canada, other than personal information of the indi- +vidual to whom the information is disclosed; +(c) the information does not contain the name of a +corporation incorporated or continued under the laws +of Canada or a province or the name of a Canadian en- +tity, other than the name of the corporation or entity +to which the information is disclosed. +35 The Act is amended by adding the following +after section 19: +Protection of Employees and +Justification +36 Paragraph 20.1(8)(b) of the Act is replaced by +the following: +(b) the employee would be justified in committing or +directing another person to commit an act or omission +that would otherwise constitute an offence. +37 The Act is amended by adding the following +before section 21: +Preservation order +20.3 (1) The Director or any employee who is designat- +ed by the Director for the purpose may make an applica- +tion to a judge for a preservation order under this sec- +tion. +Making of order +(2) Despite any other law but subject to the Statistics +Act, the judge may order a person or entity to preserve +any information, record or document — regardless of +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 34-37 + +Page 22 +medium or form — or thing that is in their possession or +control when they receive the order, if the judge is satis- +fied by information on oath in Form 1 of Schedule 2 that +(a) there are reasonable grounds to suspect that the +information, record, document or thing is in the per- +son or entity’s possession or control and will assist the +Service to investigate, within or outside Canada, a +threat to the security of Canada or to perform its du- +ties and functions under section 16; +(b) the order is necessary to prevent the loss or de- +struction or ensure the preservation of the informa- +tion, record, document or thing; and +(c) the Director or an employee who is designated by +the Director for the purpose intends to apply or has +applied for a production order under section 20.4 or a +warrant under section 21 or 22.21 to obtain the infor- +mation, record, document or thing or, under section +23, to remove a thing. +Form 2 +(3) The order is to be made in Form 2 of Schedule 2. +Preservation outside Canada +(4) The order may be made in respect of information, +records, documents or things located outside Canada, +with any modifications that the circumstances require. +Measures +(5) The judge may include in the order any measure that +they consider necessary in the public interest, including +to ensure the confidentiality of the order. +Expiry of order +(6) The order expires 90 days after the day on which it is +made. +Notification of Minister +(7) The Director shall notify the Minister that an applica- +tion for an order has been made under this section as +soon as feasible after the application is made. +Production order +20.4 (1) The Director or an employee who is designated +by the Minister for the purpose may, after having +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Section +37 + +Page 23 +obtained the Minister’s approval, make an application to +a judge for a production order under this section. +Making of order +(2) Despite any other law but subject to the Statistics +Act, the judge may order a person or entity to produce +any information, record or document — regardless of +medium or form — that is in their possession or control +when they receive the order if the judge is satisfied by in- +formation on oath in Form 3 of Schedule 2 that there are +reasonable grounds to believe that the information, +record or document is in the person or entity’s posses- +sion or control and will assist the Service to investigate, +within or outside Canada, a threat to the security of +Canada or to perform its duties and functions under sec- +tion 16. +Form 4 +(3) The order is to be made in Form 4 of Schedule 2. +Production outside Canada +(4) The order may be made in respect of information, +records or documents located outside Canada, with any +modifications that the circumstances require. +Measures +(5) The judge may include in the order any measure that +they consider necessary in the public interest, including +to ensure the confidentiality of the order. +Revocation or variation of production order +20.5 (1) Before they produce any information, record or +document that they are required to produce under an or- +der made under section 20.4, a person or entity may ap- +ply in writing to a judge to revoke or vary the order. +Notice required +(2) The person or entity may make the application only if +they give notice of their intention to do so to a judge and +to an employee in Form 5 of Schedule 2 within 14 days af- +ter the day on which the order is served. +No obligation to produce +(3) The person or entity is not required to produce the +information, record or document until a final decision is +made with respect to the application. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Section +37 + +Page 24 +Revocation or variation of order +(4) The judge may revoke or vary the order if satisfied +that +(a) it is unreasonable in the circumstances to require +the applicant to produce the information, record or +document; or +(b) production of the information, record or docu- +ment would disclose information that is privileged or +otherwise protected from disclosure by law. +Clarification — voluntary preservation or production +20.6 (1) For greater certainty, the Service may request +that a person or entity voluntarily preserve any informa- +tion, record, document or thing, or voluntarily produce +any information, record or document to the Service, +without needing to obtain a preservation or production +order so long as the person or entity is not prohibited by +law from preserving or producing the information, +record, document or thing, as the case may be, and the +Service may collect it under section 12 or 16. +Clarification — other collection authorities +(2) For greater certainty, the fact that a preservation or- +der or production order may be made under section 20.3 +or 20.4 does not affect the Service’s authority to collect +any information, record, document or thing under any +other provision of this Act. +No civil or criminal liability +20.7 No criminal or civil proceedings lie against a per- +son who voluntarily preserves any information, record, +document or thing, or voluntarily produces any informa- +tion, record or document, following a request from the +Service in the circumstances described in subsection +20.6(1), or against a person acting on behalf of an entity +that receives such a request. +Destruction of preserved elements — preservation +order +20.8 (1) A person or entity that is subject to a preserva- +tion order made under section 20.3 shall destroy the in- +formation, record, document or thing that would not be +retained in the ordinary course of business and any docu- +ment that is prepared for the purpose of preserving the +information, record, document or thing under that sec- +tion as soon as feasible after the order expires, unless +they are subject to a new preservation order, a produc- +tion order made under section 20.4 or a warrant issued +under section 21, 22.21 or 23 with respect to the informa- +tion, record, document or thing, as the case may be. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Section +37 + +Page 25 +Destruction of preserved elements — production +order +(2) A person or entity that is subject to a production or- +der made under section 20.4 with respect to any informa- +tion, record or document that they preserved under a +preservation order made under section 20.3 shall destroy +the information, record or document that would not be +retained in the ordinary course of business and any docu- +ment that is prepared for the purpose of preserving the +information, record or document under that section as +soon as feasible after the earlier of +(a) the day on which the production order is revoked; +and +(b) the day on which the information, record or docu- +ment, or document prepared for the purpose of pre- +serving the information, record or document, is pro- +duced under the production order. +Destruction of preserved elements — warrant +(3) Despite subsections (1) and (2), a person or entity +that preserved any information, record, document or +thing under a preservation order made under section 20.3 +shall destroy the information, record, document or thing +that would not be retained in the ordinary course of busi- +ness and any document that is prepared for the purpose +of preserving the information, record, document or thing +under that section when the information, record, docu- +ment or thing, or document prepared for the purpose of +preserving the information, record, document or thing, is +obtained under a warrant issued under section 21 or +22.21 or when a thing is removed in accordance with a +warrant issued under section 23. +38 (1) Subsection 21(1.1) of the Act is repealed. +(2) Paragraph 21(2)(d.1) of the Act is repealed. +(3) Paragraph 21(2)(h) of the Act is replaced by +the following: +(h) any previous application made under subsection +(1) or 22.21(1) in relation to a person who is identified +in the affidavit in accordance with paragraph (d), the +date on which each such application was made, the +name of the judge to whom it was made and the +judge’s decision on it. +(4) Subsection 21(3.01) of the Act is repealed. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 37-38 + +Page 26 +(5) Section 21 of the Act is amended by adding the +following after subsection (3.1): +Information or intelligence outside Canada +(3.2) Without regard to any other law, including that of +any foreign state, and to assist the Service in the perfor- +mance of its duties and function under section 16, a judge +may, in a warrant issued under subsection (3), authorize +the collection, from within Canada, of information or in- +telligence that is located outside Canada. +(6) Paragraph 21(4)(d.1) of the Act is repealed. +(7) Subsection 21(4.1) of the Act is repealed. +39 The Act is amended by adding the following +after section 22.2: +Application for warrant to obtain information, record, +document or thing +22.21 (1) If the Director or any employee who is desig- +nated by the Minister for the purpose believes, on rea- +sonable grounds, that a warrant under this section is re- +quired to enable the Service to obtain any information, +record or document — regardless of medium or form — +or thing that will assist the Service to investigate, within +or outside Canada, a threat to the security of Canada or +to perform its duties and functions under section 16, the +Director or employee may, after having obtained the +Minister’s approval, make an application in accordance +with subsection (2) to a judge for a warrant under this +section. +Matters to be specified in application for warrant +(2) An application to a judge under subsection (1) shall +be made in writing and be accompanied by an affidavit of +the applicant deposing to the following matters: +(a) the facts relied on to justify the belief, on reason- +able grounds, that a warrant under this section is re- +quired to enable the Service to obtain any information, +record or document — regardless of medium or form +— or thing that will assist the Service to investigate, +within or outside Canada, a threat to the security of +Canada or to perform its duties and functions under +section 16; +(b) the type of information, record, document or thing +proposed to be obtained; +(c) the powers referred to in paragraphs (3)(a) to (c) +proposed to be exercised; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 38-39 + +Page 27 +(d) the identity of the person, if known, who has pos- +session of the information, record, document or thing +proposed to be obtained; +(e) the persons or classes of persons to whom the war- +rant is proposed to be directed; +(f) a general description of the place where the war- +rant is proposed to be executed, if a general descrip- +tion of that place can be given; +(g) the period, not exceeding 120 days, for which the +warrant is requested to be in force; and +(h) any previous application made under subsection +(1) or 21(1) in relation to a person who is identified in +the affidavit in accordance with paragraph (d), the +date on which each such application was made, the +name of the judge to whom it was made and the +judge’s decision on it. +Issuance of warrant +(3) Despite any other law but subject to the Statistics +Act, if the judge to whom an application under subsec- +tion (1) is made is satisfied of the matters referred to in +paragraph (2)(a) set out in the affidavit accompanying +the application, the judge may issue a warrant authoriz- +ing the persons to whom it is directed to obtain, through +a single attempt, any information, record or document — +regardless of medium or form — or thing and, for that +purpose, +(a) to enter any place or open or obtain access to any +thing; +(b) to search for, remove or return, or examine, take +extracts from or make copies of or record in any other +manner the information, record, document or thing; +or +(c) to install, maintain or remove any thing. +Activities outside Canada +(4) Without regard to any other law, including that of +any foreign state, a judge may, in a warrant issued under +subsection (3), authorize activities outside Canada to en- +able the Service to investigate a threat to the security of +Canada. +Obtaining information, records or documents from +within Canada +(5) Without regard to any other law, including that of +any foreign state, and to assist the Service in the +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Section +39 + +Page 28 +performance of its duties and functions under section 16, +a judge may, in a warrant issued under subsection (3), +authorize the Service to obtain, from within Canada, any +information, record or document — regardless of medi- +um or form — that is located outside Canada. +Matters to be specified in warrant +(6) There shall be specified in a warrant issued under +subsection (3) +(a) the type of information, record, document or thing +authorized to be obtained and the powers referred to +in paragraphs (3)(a) to (c) authorized to be exercised +for that purpose; +(b) the identity of the person, if known, who has pos- +session of the information, record, document or thing +to be obtained; +(c) the persons or classes of persons to whom the war- +rant is directed; +(d) a general description of the place where the war- +rant may be executed, if a general description of that +place can be given; +(e) the period for which the warrant is in force in ac- +cordance with subsection (7); and +(f) any terms and conditions that the judge considers +advisable in the public interest. +Duration of warrant +(7) A warrant issued under subsection (3) ceases to have +effect on the earlier of the end of a period of up to 120 +days that begins on the day on which the warrant is is- +sued and the day on which the information, record, docu- +ment or thing is obtained. +Clarification — other warrants +(8) For greater certainty, the fact that a warrant may be +issued under this section does not affect a judge’s author- +ity to issue a warrant under section 21 nor the validity of +such a warrant. +40 Subsection 22.3(1) of the Act is replaced by the +following: +Assistance order +22.3 (1) A judge may order any person to provide assis- +tance if the person’s assistance may reasonably be con- +sidered to be required to give effect to a warrant issued +under section 21, 21.1, 22.21 or 23. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 39-40 + +Page 29 +41 Section 23 of the Act is replaced by the follow- +ing: +Warrant authorizing removal +23 (1) If the Director or any employee who is designated +by the Minister for the purpose believes, on reasonable +grounds, that a warrant under this section is required to +enable the Service to remove any thing from any place +where it was installed in the performance of the Service’s +duties and functions under section 12 or 16 or in accor- +dance with a warrant issued under section 21, 21.1 or +22.21, the Director or employee may make an application +in accordance with subsection (2) to a judge for a warrant +under this section. +Matters to be specified in application for warrant +(2) An application to a judge under subsection (1) shall +be made in writing and be accompanied by an affidavit of +the applicant deposing to the following matters: +(a) a general description of the thing to be removed; +(b) the facts relied on to justify the belief, on reason- +able grounds, that the thing is in the place; +(c) the powers referred to in paragraphs (3)(a) to (c) +proposed to be exercised; +(d) the identity of the person, if known, who possesses +the thing; +(e) the persons or classes of persons to whom the war- +rant is proposed to be directed; +(f) a general description of the place where the war- +rant is proposed to be executed, if a general descrip- +tion of that place can be given; and +(g) the period for which the warrant is requested to be +in force. +Issuance of warrant +(3) Despite any other law but subject to the Statistics +Act, if the judge to whom an application under subsec- +tion (1) is made is satisfied of the matters referred to in +paragraph (2)(b) set out in the affidavit accompanying +the application, the judge may issue a warrant authoriz- +ing the persons to whom it is directed to remove any +thing from any place where it was installed and, for that +purpose, +(a) to enter any place or open or obtain access to any +other thing; +(b) to search for the thing; or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Section +41 + +Page 30 +(c) to install, maintain, remove, return or examine +any other thing. +Matters to be specified in warrant +(4) There shall be specified in a warrant issued under +subsection (3) +(a) a general description of the thing authorized to be +removed and the powers referred to in paragraphs +(3)(a) to (c) authorized to be exercised for that pur- +pose; +(b) the identify of the person, if known, who possesses +the thing; +(c) the persons or classes of persons to whom the war- +rant is directed; +(d) a general description of the place where the war- +rant may be executed, if a general description of that +place can be given; +(e) the period for which the warrant is in force; and +(f) the terms and conditions that the judge considers +advisable in the public interest. +41.1 (1) The portion of section 24 of the Act be- +fore paragraph (a) is replaced by the following: +Warrant to have effect notwithstanding other laws +24 Despite any other law, a warrant issued under section +21, 22.21 or 23 +(2) Paragraph 24(a) of the Act is amended by +striking out “or” at the end of subparagraph (i) +and by replacing subparagraph (ii) with the fol- +lowing: +(i.1) in the case of a warrant issued under section +22.21, to exercise the powers specified in the war- +rant for the purpose of obtaining information, +records, documents or things of the type specified +in the warrant, or +(ii) in the case of a warrant issued under section 23, +to exercise the powers specified in the warrant for +the purpose of removing the thing specified in the +warrant; and +42 Section 27 of the Act is replaced by the follow- +ing: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 41-42 + +Page 31 +Making and hearing of applications +27 (1) An application for a judicial authorization under +section 11.13, an application under section 20.3 for a +preservation order, an application under section 20.4 for +a production order, an application under section 21, 21.1, +22.21 or 23 for a warrant, an application under section 22 +or 22.1 for the renewal of a warrant or an application for +an order under section 22.3 shall be made ex parte and +heard in private in accordance with regulations made un- +der section 28. +Hearing of applications — section 20.5 +(2) An application under section 20.5 for the revocation +or variation of a production order may be heard in pri- +vate in accordance with regulations made under section +28. +43 (1) Paragraphs 28(a) and (b) of the Act are re- +placed by the following: +(a) prescribing the form of judicial authorizations that +may be issued under section 11.13 and of warrants +that may be issued under section 21, 21.1, 22.21 or 23; +(b) governing the practice and procedure of, and secu- +rity requirements applicable to, hearings of applica- +tions for judicial authorization under section 11.13, for +warrants that may be issued under section 21, 21.1, +22.21 or 23, for renewals of those warrants and for or- +ders that may be made under section 20.3, 20.4 or 22.3; +(2) Section 28 of the Act is amended by striking +out “and” at the end of paragraph (b.1) and by +adding the following after that paragraph: +(b.2) governing the practice and procedure of, and se- +curity requirements applicable to, hearings of applica- +tions for the revocation or variation of a production +order under section 20.5; and +44 The Act is amended by adding the following +after section 28: +PART III +Parliamentary Review +Five-year review +29 As soon as feasible after the fifth anniversary of the +day on which this section comes into force and after each +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 42-44 + +Page 32 +subsequent fifth anniversary, a review of this Act and of +its administration and operation is to be undertaken by a +committee of the Senate, of the House of Commons or of +both Houses of Parliament that may be designated or es- +tablished for that purpose. +45 The schedule to the Act is numbered as +Schedule 1. +46 The Act is amended by adding, after Schedule +1, the Schedule 2 set out in Schedule 1 to this Act. +47 The English version of the Act is amended by +replacing “he or she” with “the judge” in the fol- +lowing provisions: +(a) the portion of subsection 11.13(1) before +paragraph (a); and +(b) subsection 12.1(3.3). +2019, c. 13, s. 50 +Consequential Amendment to the +Intelligence Commissioner Act +48 Section 18 of the Intelligence Commissioner +Act is replaced by the following: +Query or exploitation of dataset in exigent +circumstances +18 The Commissioner must review whether the conclu- +sions — made under subsection 11.22(1) of the Canadian +Security Intelligence Service Act and on the basis of +which a query or exploitation of a dataset in exigent cir- +cumstances was authorized — are reasonable. +PART 2 +Measures to Counter Foreign +Interference +DIVISION 1 +R.S., c. O-5; 2001, c. 41, s. 25 +Security of Information Act +Amendments to the Act +49 The long title of the Security of Information +Act is replaced by the following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 1 Canadian Security Intelligence Service Act +Amendments to the Act +Sections 44-49 + +Page 33 +An Act respecting foreign interference and the securi- +ty of information +50 Section 1 of the Act and the heading before it +are replaced by the following: +Alternative Title +Alternative title +1 This Act may be cited as the Foreign Interference and +Security of Information Act. +51 (1) Paragraph (a) of the definition person per- +manently bound to secrecy in subsection 8(1) of the +Act is replaced by the following: +(a) a current or former member or employee of a de- +partment, division, branch or office of the federal pub- +lic administration, or any of its parts, set out in Sched- +ule 1; +(2) Paragraph (f) of the definition special opera- +tional information in subsection 8(1) of the Act is +replaced by the following: +(e.1) the military vulnerabilities or advantages of the +Canadian Forces, including the operational or techni- +cal vulnerabilities and advantages of any ally or adver- +sary; +(f) the means that the Government of Canada used, +uses or intends to use, or is capable of using, to protect +or exploit any information or intelligence referred to +in any of paragraphs (a) to (e.1), including, but not +limited to, encryption and cryptographic systems, and +any vulnerabilities or limitations of those means; or +(3) The definition person permanently bound to se- +crecy in subsection 8(1) of the Act is amended by +deleting “or” at the end of paragraph (a.2) and by +adding the following after that paragraph: +(a.3) a current or former officer or non-commissioned +member of a Canadian Forces unit or other element, +or any of its parts, set out in Schedule 2 or a current or +former officer or non-commissioned member who oc- +cupies or occupied a position in the Canadian Forces +set out in that Schedule; +(a.4) a person who is or was appointed, attached, as- +signed or seconded to a Canadian Forces unit or other +element, or any of its parts, set out in Schedule 2 or to +a position in the Canadian Forces set out in that +Schedule; or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Sections 49-51 + +Page 34 +52 Section 9 of the Act is replaced by the follow- +ing: +Amending Schedule 1 +9 The Governor in Council may, by order, amend Sched- +ule 1 by adding or deleting the name of any current or +former department, division, branch or office of the fed- +eral public administration, or any of its parts, that, in the +opinion of the Governor in Council, has or had a mandate +that is primarily related to security and intelligence mat- +ters, or by modifying any name set out in the schedule. +Amending Schedule 2 +9.1 The Governor in Council may, by order, amend +Schedule 2 by adding, deleting or modifying +(a) the name of any current or former Canadian +Forces unit or other element, or any of its parts, that, +in the opinion of the Governor in Council, has or had a +mandate that is primarily related to matters of securi- +ty and intelligence or of national defence; or +(b) a reference to any current or former position in +the Canadian Forces, the powers, duties and functions +of which are or were, in the opinion of the Governor in +Council, primarily related to matters of security and +intelligence or of national defence. +53 Section 20 of the Act and the heading before it +are replaced by the following: +Foreign-influenced or Terrorist- +influenced Intimidation, Threats or +Violence +Intimidation, threats or violence +20 (1) Every person commits an offence who, at the di- +rection of, for the benefit of or in association with, a for- +eign entity or a terrorist group, induces or attempts to in- +duce, by intimidation, threat or violence, any person to +do anything or to cause anything to be done. +Extraterritorial application +(2) Despite subsection 26(1), a person who commits an +act referred to in subsection (1) while outside Canada is +deemed to have committed it in Canada if +(a) the victim is in Canada; or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Sections 51-53 + +Page 35 +(b) the victim is outside Canada and +(i) the person or the victim or both are +(A) a Canadian citizen, +(B) a person who is ordinarily resident in +Canada, +(C) a permanent resident within the meaning +of subsection 2(1) of the Immigration and +Refugee Protection Act, +(D) a person who owes allegiance to His Majesty +in right of Canada, or +(E) a person who is locally engaged and who per- +forms their functions in a Canadian mission out- +side Canada, or +(ii) is a person described in any of clauses (i)(A) to +(E), the intimidation, threat or violence is in rela- +tion to the victim’s child, relative or intimate part- +ner, as defined in section 2 of the Criminal Code, +and the child, relative or partner is in or outside +Canada. +Punishment +(3) Every person who commits an offence under subsec- +tion (1) is guilty of an indictable offence and is liable to +imprisonment for life. +Sentences to be served consecutively +(4) A sentence, other than one of life imprisonment, im- +posed on a person for an offence under subsection (1) is +to be served consecutively to +(a) any other sentence imposed on the person, other +than one of life imprisonment, for an offence arising +out of the same event or series of events; and +(b) any other sentence, other than one of life impris- +onment, to which the person is subject at the time the +sentence is imposed on the person for an offence un- +der subsection (1). +Application — subsections 26(2) to (4) +(5) If a person is deemed under this section to have com- +mitted an act referred to in subsection (1) in Canada, +subsections 26(2) to (4) apply, with any adaptations that +may be necessary, to any proceedings in respect of an of- +fence under subsection (1). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Section +53 + +Page 36 +Definition of victim +(6) For greater certainty, in this section, victim means +the person who the person who commits, or is alleged to +have committed, the offence under subsection (1) in- +duces or attempts to induce, or is alleged to have induced +or attempted to induce, to do anything or to cause any- +thing to be done. +Intimidation, threats or violence outside Canada +20.1 (1) Every person commits an offence who, while +outside Canada, at the direction of, for the benefit of or in +association with, a foreign entity or a terrorist group, in- +duces or attempts to induce, by intimidation, threat or vi- +olence, any person outside Canada to do anything or to +cause anything to be done +(a) that is for the purpose of increasing the capacity of +a foreign entity or a terrorist group to harm Canadian +interests; or +(b) that is reasonably likely to harm Canadian inter- +ests. +Application +(2) If any of the facts referred to in paragraph 20(2)(b) +apply to either the person who is alleged to have commit- +ted an act referred to in subsection (1) or the victim, the +person who is alleged to have committed the act is to be +prosecuted under subsection 20(1). +Punishment +(3) Every person who commits an offence under subsec- +tion (1) is guilty of an indictable offence and is liable to +imprisonment for life. +Sentences to be served consecutively +(4) A sentence, other than one of life imprisonment, im- +posed on a person for an offence under subsection (1) is +to be served consecutively to +(a) any other sentence imposed on the person, other +than one of life imprisonment, for an offence arising +out of the same event or series of events; and +(b) any other sentence, other than one of life impris- +onment, to which the person is subject at the time the +sentence is imposed on the person for an offence un- +der subsection (1). +Application — subsections 26(2) to (4) +(5) Subsections 26(2) to (4) apply, with any adaptations +that may be necessary, to any proceedings in respect of +an offence under subsection (1). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Section +53 + +Page 37 +Definition of victim +(6) For greater certainty, in this section, victim means +the person who the person who commits, or is alleged to +have committed, the offence under subsection (1) in- +duces or attempts to induce, or is alleged to have induced +or attempted to induce, to do anything or to cause any- +thing to be done. +Indictable Offence Committed for a +Foreign Entity +Committing indictable offence for foreign entity +20.2 (1) Every person who commits an indictable of- +fence under this or any other Act of Parliament at the di- +rection of, for the benefit of or in association with, a for- +eign entity is guilty of an indictable offence and is liable +to imprisonment for life. +Sentences to be served consecutively +(2) A sentence, other than one of life imprisonment, im- +posed on a person for an offence under subsection (1) is +to be served consecutively to +(a) any other sentence imposed on the person, other +than one of life imprisonment, for an offence arising +out of the same event or series of events; and +(b) any other sentence, other than one of life impris- +onment, to which the person is subject at the time the +sentence is imposed on the person for an offence un- +der subsection (1). +Conduct or Omission for a Foreign +Entity +Engaging in surreptitious or deceptive conduct +20.3 (1) Every person commits an indictable offence +who, at the direction of, for the benefit of or in associa- +tion with, a foreign entity, knowingly engages in surrepti- +tious or deceptive conduct or omits, surreptitiously or +with the intent to deceive, to do anything if the person’s +conduct or omission is for a purpose prejudicial to the +safety or interests of the State or the person is reckless as +to whether their conduct or omission is likely to harm +Canadian interests. +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable to imprisonment for life. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Section +53 + +Page 38 +Sentences to be served consecutively +(3) A sentence, other than one of life imprisonment, im- +posed on a person for an offence under subsection (1) is +to be served consecutively to +(a) any other sentence imposed on the person, other +than one of life imprisonment, for an offence arising +out of the same event or series of events; and +(b) any other sentence, other than one of life impris- +onment, to which the person is subject at the time the +sentence is imposed on the person for an offence un- +der subsection (1). +Political Interference for a Foreign +Entity +Influencing political or governmental process +20.4 (1) Every person commits an indictable offence +who, at the direction of, or in association with, a foreign +entity, engages in surreptitious or deceptive conduct with +the intent to influence a political or governmental pro- +cess, educational governance, the performance of a duty +in relation to such a process or such governance or the +exercise of a democratic right in Canada. +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is liable to imprisonment for life. +Sentences to be served consecutively +(3) A sentence, other than one of life imprisonment, im- +posed on a person for an offence under subsection (1) is +to be served consecutively to +(a) any other sentence imposed on the person, other +than one of life imprisonment, for an offence arising +out of the same event or series of events; and +(b) any other sentence, other than one of life impris- +onment, to which the person is subject at the time the +sentence is imposed on the person for an offence un- +der subsection (1). +Definitions +(4) The following definitions apply in this section. +educational governance means the governance of a +school board or primary or secondary school, college, +university or other institution of higher learning or train- +ing institution in Canada. (gouvernance scolaire) +political or governmental process includes +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Section +53 + +Page 39 +(a) any proceeding of a legislative body; +(b) the development of a legislative proposal; +(c) the development or amendment of any policy or +program; +(d) the making of a decision by a public office holder +or government body, including the awarding of a con- +tract; +(e) the holding of an election or referendum; and +(f) the nomination of a candidate or the development +of an electoral platform by a political party. (proces- +sus politique ou gouvernemental) +public office holder means any of the following individ- +uals: +(a) any officer or employee of His Majesty in right of +Canada and includes +(i) a member of the Senate or the House of Com- +mons and any person on the staff of such a mem- +ber, +(ii) a person who is appointed to any office or body +by or with the approval of the Governor in Council +or a minister of the Crown, other than a judge re- +ceiving a salary under the Judges Act or the lieu- +tenant governor of a province, +(iii) an officer, director or employee of any federal +board, commission or other tribunal, as defined +in subsection 2(1) of the Federal Courts Act, +(iv) a member of the Canadian Forces, and +(v) a member of the Royal Canadian Mounted Po- +lice; +(b) members of the legislature of a province or per- +sons on the staff of such members; +(c) employees of the government of a province; +(d) members of a council or other statutory body +charged with the administration of the civil or munici- +pal affairs of a city, town, municipality or district, per- +sons on the staff of such members or officers or em- +ployees of a city, town, municipality or district; +(e) members of the council of a band, as defined in +subsection 2(1) of the Indian Act, or of the council of +an Indian band established by an Act of Parliament, +persons on their staff or employees of such a council; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Section +53 + +Page 40 +(f) members of an aboriginal government or institu- +tion that exercises jurisdiction or authority under a +self-government agreement, or under self-government +provisions contained in a land claims agreement, giv- +en effect by or under an Act of Parliament, persons on +the staff of those members or employees of that gov- +ernment or institution; +(g) an officer or employee of an entity that represents +the interests of First Nations, the Inuit or the Métis. +(titulaire d’une charge publique) +Application +(5) This section applies to any of the following political +or governmental processes in Canada: +(a) federal political or governmental processes; +(b) provincial or territorial political or governmental +processes; +(c) municipal political or governmental processes; +(d) the political or governmental processes of +(i) a council, government or other entity that is au- +thorized to act on behalf of an Indigenous group, +community or people that holds rights recognized +and affirmed by section 35 of the Constitution Act, +1982, or +(ii) any other entity that represents the interests of +First Nations, the Inuit or the Métis. +54 (1) The portion of subsection 22(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Preparatory acts +22 (1) Every person commits an offence who, for the +purpose of committing an offence under this Act, other +than under subsection 13(1) or 18(1), does anything that +is directed towards or done in preparation of the com- +mission of the offence, including +(2) Subsection 22(2) of the Act is replaced by the +following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Sections 53-54 + +Page 41 +Punishment +(2) Every person who commits an offence under subsec- +tion (1) is guilty of an indictable offence and is liable to +imprisonment for a term of not more than five years. +55 The schedule to the Act is numbered as +Schedule 1. +56 The Act is amended by adding, after Schedule +1, the Schedule 2 set out in Schedule 2 to this Act. +Terminology Changes +Replacement of “Security of Information Act” — Acts +57 (1) Every reference to the “Security of Infor- +mation Act” is replaced by a reference to the +“Foreign Interference and Security of Informa- +tion Act” in the following provisions: +(a) in the Canada Evidence Act, +(i) subsection 38.13(1), and +(ii) subsections 38.131(8) to (10); +(b) in the Citizenship Act, +(i) subparagraph 5(5)(f)(iii), and +(ii) paragraphs 22(4)(g) and (h); +(c) subparagraphs 51(2)(a)(ii) and (b)(ii) of the +Conflict of Interest Act, +(d) in the Criminal Code, +(i) paragraph (j) of the definition offence in +section 183, +(ii) paragraph 486.5(2.1)(d), and +(iii) the portion of paragraph (c.1) of the def- +inition primary designated offence in section +487.04 before subparagraph (i); +(e) section 7.2 of the Export and Import Per- +mits Act, +(f) subparagraph 2(1)(a)(ii) of the Identifica- +tion of Criminals Act, +(g) paragraph 183.6(3)(d) of the National De- +fence Act, +(h) subsection 20(6) of the Patent Act, +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Amendments to the Act +Sections 54-57 + +Page 42 +(i) in the Royal Canadian Mounted Police Act, +(i) paragraphs (d) and (e) of the definition +privileged information in subsection 45.4(1), +(ii) paragraph 45.45(1)(b), and +(iii) subsection 45.5(2); +(j) in the Visiting Forces Act, +(i) the portion of section 20 before para- +graph (a), and +(ii) section 21; +(k) in the Federal Public Sector Labour Rela- +tions Act, +(i) subsection 238.09(2), and +(ii) subsection 238.29(2); +(l) in the Public Servants Disclosure Protec- +tion Act, +(i) section 17, and +(ii) paragraph 49(1)(c); and +(m) in the National Security and Intelligence +Committee of Parliamentarians Act, +(i) subsection 12(1), and +(ii) paragraph 16(1)(a). +Other references — Acts +(2) Unless the context requires otherwise, every +reference to the “Security of Information Act” in +any provision of an Act of Parliament, other than +a provision referred to in subsection (1), is to be +read as a reference to the “Foreign Interference +and Security of Information Act”. +Replacement of “Security of Information Act” — +Regulations +(3) Every reference to the “Security of Informa- +tion Act” is replaced by a reference to the “For- +eign Interference and Security of Information +Act” in the following provisions: +(a) section 24 of the Military Rules of Evi- +dence; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Terminology Changes +Section +57 + +Page 43 +(b) section 2 of the Grosse Isle, P.Q., Prohibit- +ed Place Order; +(c) section 3 of the Exempt Personal Informa- +tion Bank Order, No. 13 (RCMP); +(d) section 3 of the Exempt Personal Informa- +tion Bank Order, No. 14 (CSIS); and +(e) section 3 of the Exempt Personal Informa- +tion Bank Order, No. 25 (RCMP). +Other references — Regulations +(4) Unless the context requires otherwise, every +reference to the “Security of Information Act” in +any provision of a regulation, as defined in sec- +tion 2 of the Statutory Instruments Act, made +under an Act of Parliament, other than a provi- +sion referred to in subsection (3), is to be read as +a reference to the “Foreign Interference and Se- +curity of Information Act”. +Consequential Amendments +R.S., c. N-5 +National Defence Act +58 Paragraph 183.6(3)(c) of the National Defence +Act is replaced by the following: +(c) an offence punishable under section 130 that is an +offence under subsection 16(1) or (2), 17(1), 19(1), +20(1), 20.1(1), 20.2(1), 20.3(1), 20.4(1) or 22(1) of the +Foreign Interference and Security of Information +Act; +2019, c. 13 +National Security Act, 2017 +59 Paragraph 82(1)(d) of the National Security +Act, 2017 is replaced by the following: +(d) Schedule 1 to the Foreign Interference and +Security of Information Act; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 1 Security of Information Act +Terminology Changes +Sections 57-59 + +Page 44 +DIVISION 2 +R.S., c. C-46 +Criminal Code +60 (1) The portion of subsection 52(1) of the +Criminal Code before paragraph (a) is replaced +by the following: +Sabotage +52 (1) Every person is guilty of an indictable offence and +liable to imprisonment for a term of not more than 10 +years or is guilty of an offence punishable on summary +conviction who does a prohibited act with the intent to +endanger +(2) Section 52 of the Act is amended by adding the +following after subsection (4): +For greater certainty +(5) For greater certainty, no person commits an offence +under subsection (1) if they do a prohibited act while par- +ticipating in advocacy, protest or dissent but they do not +intend to cause any of the harms referred to in para- +graphs (1)(a) and (b). +61 The Act is amended by adding the following +after section 52: +Sabotage — essential infrastructure +52.1 (1) Every person is guilty of an indictable offence +and liable to imprisonment for a term of not more than +10 years or is guilty of an offence punishable on summary +conviction who interferes with access to an essential in- +frastructure or causes an essential infrastructure to be +lost, inoperable, unsafe or unfit for use with the intent to +(a) endanger the safety, security or defence of Canada; +(b) endanger the safety or security of the naval, army +or air forces of any state other than Canada that are +lawfully present in Canada; or +(c) cause a serious risk to the health or safety of the +public or any segment of the public. +Definition of essential infrastructure +(2) In this section, essential infrastructure means a fa- +cility or system, whether public or private, completed or +under construction, that provides or distributes — or is +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Sections 60-61 + +Page 45 +intended to provide or distribute — services that are es- +sential to the health, safety, security or economic well-be- +ing of persons in Canada, including the following: +(a) transportation infrastructure; +(b) information and communication technology in- +frastructure; +(c) water and wastewater management infrastructure; +(d) energy and utilities infrastructure; +(e) health services infrastructure; +(f) food supply and food services infrastructure; +(g) government operations infrastructure; +(h) financial infrastructure; and +(i) any other infrastructure prescribed by regulations. +Saving — stop work +(3) No person commits an offence under subsection (1) +by reason only that +(a) they stop work as a result of the failure of their +employer and themselves to agree on any matter relat- +ing to their employment; +(b) they stop work as a result of the failure of their +employer and a bargaining agent acting on their be- +half to agree on any matter relating to their employ- +ment; or +(c) they stop work as a result of their taking part in a +combination of workers or employees for their own +reasonable protection as workers or employees. +Saving — obtaining or communicating information +(4) No person commits an offence under subsection (1) +by reason only that they attend at or near or approach a +dwelling-house or place for the purpose only of obtaining +or communicating information. +For greater certainty +(5) For greater certainty, no person commits an offence +under subsection (1) if they interfere with access to an es- +sential infrastructure or cause an essential infrastructure +to be lost, inoperable, unsafe or unfit for use while +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Section +61 + +Page 46 +participating in advocacy, protest or dissent but they do +not intend to cause any of the harms referred to in para- +graphs (1)(a) to (c). +Regulations +(6) The Governor in Council may make regulations pre- +scribing any infrastructure for the purpose of paragraph +(i) of the definition essential infrastructure in subsec- +tion (2). +Sabotage — device +52.2 (1) Every person commits an offence who makes, +possesses, sells or distributes a device intending that it be +used or knowing that it will be used, in whole or in part, +to carry out an offence under subsection 52(1) or 52.1(1). +Punishment +(2) Every person who commits an offence under subsec- +tion (1) +(a) is guilty of an indictable offence and liable to im- +prisonment for a term of not more than 10 years; or +(b) is guilty of an offence punishable on summary +conviction. +Definition of device +(3) For the purposes of this section, device includes a +computer program as defined in subsection 342.1(2). +Attorney General’s consent +52.3 No proceeding for an offence under subsection +52(1), 52.1(1) or 52.2(1) shall be instituted without the At- +torney General’s consent. +62 The definition offence in section 183 of the Act +is amended by adding the following after sub- +paragraph (a)(iii): +(iii.01) section 52.1 (sabotage — essential infras- +tructure), +(iii.02) section 52.2 (sabotage — device), +63 (1) Paragraph 185(1.1)(a) of the Act is replaced +by the following: +(a) an offence under section 52, 52.1, 52.2, 467.11, +467.111, 467.12 or 467.13; +(2) Subsection 185(1.1) of the Act is amended by +striking out “or” at the end of paragraph (b) and +by adding the following after that paragraph: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Sections 61-63 + +Page 47 +(b.1) an offence under subsection 20(1), 20.1(1), +20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference +and Security of Information Act; or +64 (1) Paragraph 186(1.1)(a) of the Act is replaced +by the following: +(a) an offence under section 52, 52.1, 52.2, 467.11, +467.111, 467.12 or 467.13; +(2) Subsection 186(1.1) of the Act is amended by +striking out “or” at the end of paragraph (b) and +by adding the following after that paragraph: +(b.1) an offence under subsection 20(1), 20.1(1), +20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference +and Security of Information Act; or +65 (1) Paragraph 186.1(a) of the Act is replaced by +the following: +(a) an offence under section 52, 52.1, 52.2, 467.11, +467.111, 467.12 or 467.13; +(2) Section 186.1 of the Act is amended by striking +out “or” at the end of paragraph (b) and by +adding the following after that paragraph: +(b.1) an offence under subsection 20(1), 20.1(1), +20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference +and Security of Information Act; or +66 Paragraph 196(5)(a) of the Act is replaced by +the following: +(a) an offence under section 52, 52.1, 52.2, 467.11, +467.111, 467.12 or 467.13, +67 (1) Paragraph 196.1(5)(a) of the Act is replaced +by the following: +(a) an offence under section 52, 52.1, 52.2, 467.11, +467.12 or 467.13; +(2) Subsection 196.1(5) of the Act is amended by +striking out “or” at the end of paragraph (b) and +by adding the following after that paragraph: +(b.1) an offence under subsection 20(1), 20.1(1), +20.2(1), 20.3(1) or 20.4(1) of the Foreign Interference +and Security of Information Act; or +68 Paragraph 462.48(1.1)(c) of the Act is replaced +by the following: +(c) an offence against section 52, 52.1, 52.2, 467.11, +467.111, 467.12 or 467.13, or a conspiracy or an attempt +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Sections 63-68 + +Page 48 +to commit, or being an accessory after the fact in rela- +tion to, such an offence; +69 Paragraph 486.5(2.1)(c) of the Act is replaced +by the following: +(c) an offence under subsection 16(1) or (2), 17(1), +19(1), 20(1), 20.1(1), 20.2(1), 20.3(1), 20.4(1) or 22(1) of +the Foreign Interference and Security of Information +Act; or +70 (1) Subparagraph (c.1)(ii) of the definition pri- +mary designated offence in section 487.04 of the Act +is replaced by the following: +(ii) subsection 20(1) (intimidation, threats or vio- +lence), +(ii.1) subsection 20.1(1) (intimidation, threats or +violence outside Canada), +(ii.2) subsection 20.2(1) (committing indictable of- +fence for foreign entity), +(ii.3) subsection 20.3(1) (engaging in surreptitious +or deceptive conduct), +(ii.4) subsection 20.4(1) (influencing political or +governmental process), and +(2) The definition secondary designated offence in +section 487.04 of the Act is amended by adding the +following after subparagraph (c)(i): +(i.0001) subsection 52.1(1) (sabotage — essential +infrastructure), +(i.0002) subsection 52.2(1) (sabotage — device), +71 (1) Paragraph 515(4.1)(e) of the Act is replaced +by the following: +(e) an offence under subsection 20(1), 20.1(1), 20.2(1), +20.3(1) or 20.4(1) of the Foreign Interference and Se- +curity of Information Act, or an offence under subsec- +tion 21(1) or 22(1) or section 23 of that Act that is com- +mitted in relation to an offence under subsection +20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of that Act, +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Sections 68-71 + +Page 49 +(2) Paragraph 515(4.3)(d) of the Act is replaced by +the following: +(d) an offence under subsection 20(1), 20.1(1), 20.2(1), +20.3(1) or 20.4(1) of the Foreign Interference and Se- +curity of Information Act, or an offence under subsec- +tion 21(1) or 22(1) or section 23 of that Act that is com- +mitted in relation to an offence under subsection +20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of that Act. +(3) Subparagraphs 515(6)(a)(iv) and (v) of the Act +are replaced by the following: +(iv) that is an offence under subsection 16(1) or (2), +17(1), 19(1), 20(1), 20.1(1), 20.1(1), 20.3(1), 20.4(1) +or 22(1) of the Foreign Interference and Security of +Information Act, +(v) that is an offence under subsection 21(1) or sec- +tion 23 of the Foreign Interference and Security of +Information Act committed in relation to an of- +fence referred to in subparagraph (iv), +DIVISION 3 +Coordinating Amendments and +Coming into Force +Coordinating Amendments +2023, c. 32 +72 On the first day on which both subsection +13.3(1) of An Act to amend certain Acts and to +make +certain +consequential +amendments +(firearms), chapter 32 of the Statutes of Canada, +2023, and subsection 71(1) of this Act are in force, +paragraph 515(4.1)(e) of the English version of +the Criminal Code is replaced by the following: +(e) an offence under subsection 20(1), 20.1(1), 20.2(1), +20.3(1) or 20.4(1) of the Foreign Interference and Se- +curity of Information Act, or an offence under subsec- +tion 21(1) or 22(1) or section 23 of that Act that is com- +mitted in relation to an offence under subsection +20(1), 20.1(1), 20.2(1), 20.3(1) or 20.4(1) of that Act, +2023, c. 32 and Bill C-332 +73 If a provision of any of the following Acts (in +this section referred to as the “other Act”) that +amends subsection 515(4.1) of the Criminal Code +comes into force or, in the case of a coordinating +amendment, produces its effects on or after the +day on which subsection 71(1) comes into force, +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 2 Criminal Code +Sections 71-73 + +Page 50 +on the day on which that provision of the other +Act comes into force or produces its effects, as +the case may be, subsection 515(4.1) of the French +version of the Criminal Code is amended by re- +placing “d’une infraction visée au paragraphe +20(1) de la Loi sur la protection de l’information, +ou d’une infraction visée aux paragraphes 21(1) +ou 22(1) ou à l’article 23 de cette loi commise à +l’égard d’une infraction visée au paragraphe +20(1)” with “d’une infraction visée aux para- +graphes 20(1), 20.1(1), 20.2(1), 20.3(1) ou 20.4(1) de +la Loi sur l’ingérence étrangère et la protection +de l’information, ou d’une infraction visée aux +paragraphes 21(1) ou 22(1) ou à l’article 23 de +cette loi commise à l’égard d’une infraction visée +aux paragraphes 20(1), 20.1(1), 20.2(1), 20.3(1) ou +20.4(1)”: +(a) An Act to amend certain Acts and to make +certain +consequential +amendments +(firearms), chapter 32 of the Statutes of +Canada, 2023; or +(b) An Act to amend the Criminal Code (coer- +cive control of intimate partner), if Bill C-332 +introduced in the 1st session of the 44th Parlia- +ment receives royal assent. +Bill C-20 +74 (1) Subsections (2) to (5) apply if Bill C-20, in- +troduced in the 1st session of the 44th Parliament +and entitled the Public Complaints and Review +Commission Act (in this section referred to as +the “other Act”), receives royal assent. +(2) If section 55 of this Act comes into force be- +fore section 125 of the other Act, then that section +125 is replaced by the following: +125 Schedule 1 to the Foreign Interference and +Security of Information Act is amended by strik- +ing out the following: +Civilian Review and Complaints Commission for the +Royal Canadian Mounted Police +Commission civile d’examen et de traitement des +plaintes relatives à la Gendarmerie royale du +Canada +(3) If section 55 of this Act comes into force on +the same day as section 125 of the other Act, then +that section 125 is deemed to have come into +force before that section 55. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 3 Coordinating Amendments and Coming into Force +Coordinating Amendments +Sections 73-74 + +Page 51 +(4) If section 55 of this Act comes into force be- +fore section 126 of the other Act, then that section +126 is replaced by the following: +126 Schedule 1 to the Act is amended by adding +the following in alphabetical order: +Public Complaints and Review Commission +Commission d’examen et de traitement des +plaintes du public +(5) If section 55 of this Act comes into force on +the same day as section 126 of the other Act, then +that section 126 is deemed to have come into +force before that section 55. +Coming into Force +60th day after royal assent +75 This Part, other than sections 72 to 74, comes +into force on the 60th day after the day on which +this Act receives royal assent. +PART 3 +Measures Relating to the +Protection of Information +DIVISION 1 +R.S., c. C-5 +Canada Evidence Act +Amendments to the Act +76 Section 36.1 of the Canada Evidence Act is re- +placed by the following: +Definition of official +36.1 In sections 37 to 38.43, official has the same mean- +ing as in section 118 of the Criminal Code. +77 (1) The portion of subsection 37.1(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Appeal to court of appeal +37.1 (1) Subject to subsection (1.1), an appeal lies from +a determination under any of subsections 37(4.1) to (6) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 2 Measures to Counter Foreign Interference +DIVISION 3 Coordinating Amendments and Coming into Force +Coordinating Amendments +Sections 74-77 + +Page 52 +(2) Subsection 37.1(2) of the Act is replaced by the +following: +Limitation — person charged with offence +(1.1) A person who is charged with an offence may ap- +peal a determination referred to in subsection (1) that is +made in relation to a criminal trial or other criminal pro- +ceeding only if they are convicted of the offence. +Limitation period for appeal +(2) An appeal under this section shall be brought +(a) in the case of an appeal permitted under subsec- +tion (1.1), after conviction and within the same period +in which the accused may appeal from their conviction +or any further time that the court referred to in sub- +section (1) considers appropriate in the circum- +stances; or +(b) in any other case, within 15 days after the day on +which the determination appealed from is made or +any further time that the court referred to in subsec- +tion (1) considers appropriate in the circumstances. +Exceptional circumstances +(3) Despite subsection (1.1) and paragraph (2)(a), the +court referred to in subsection (1) may, on application by +the person charged with the offence, permit the appeal to +be brought before conviction if the court is satisfied that +there are exceptional circumstances that justify doing so. +78 The Act is amended by adding the following +before section 38: +Provisions of General Application +79 The definition proceeding in section 38 of the +Act is replaced by the following: +proceeding means a proceeding before a court, person +or body with jurisdiction to compel the production of in- +formation, but does not include a federal proceeding, as +defined in section 38.2. (instance) +80 Subsection 38.03(3) of the Act is replaced by +the following: +Notice +(3) The Attorney General of Canada shall, within 30 days +after the day on which they first receive a notice about in- +formation under any of subsections 38.01(1) to (4), notify +in writing every person who provided notice under sec- +tion 38.01 about that information of their decision with +respect to disclosure of the information. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Sections 77-80 + +Page 53 +81 Section 38.09 of the Act is replaced by the fol- +lowing: +Appeal to Federal Court of Appeal +38.09 (1) Subject to subsection (1.1), an order made un- +der any of subsections 38.06(1) to (3) may be appealed to +the Federal Court of Appeal. +Limitation — person charged with offence +(1.1) A person who is charged with an offence may ap- +peal an order referred to in subsection (1) that is made in +relation to a criminal trial or other criminal proceeding +only if they are convicted of the offence. +Limitation period for appeal +(2) An appeal under this section shall be brought +(a) in the case of an appeal permitted under subsec- +tion (1.1), after conviction and within the same period +in which the accused may appeal from their conviction +or any further time that the Court considers appropri- +ate in the circumstances; or +(b) in any other case, within 15 days after the day on +which the order is made or any further time that the +Court considers appropriate in the circumstances. +Exceptional circumstances +(3) Despite subsection (1.1) and paragraph (2)(a), the +Court may, on application by the person charged with the +offence, permit the appeal to be brought before convic- +tion if the Court is satisfied that there are exceptional cir- +cumstances that justify doing so. +82 Paragraph 38.1(a) of the Act is replaced by the +following: +(a) an application for leave to appeal to the Supreme +Court of Canada from a judgment made on appeal +shall be made within 15 days after the day on which +the judgment appealed from is made or within any +further time that the Supreme Court of Canada con- +siders appropriate in the circumstances; and +83 Subsection 38.131(4) of the Act is replaced by +the following: +Single judge +(4) Despite section 16 of the Federal Courts Act, for the +purposes of the application, the Federal Court of Appeal +consists of a single judge of that Court. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Sections 81-83 + +Page 54 +84 The Act is amended by adding the following +after section 38.17: +Secure Administrative Review +Proceedings +Definitions +38.2 The following definitions apply in this section and +in sections 38.21 to 38.45. +federal proceeding means +(a) an application for judicial review or an appeal in +the Federal Court of a decision of a federal board, +commission or other tribunal, as defined in subsec- +tion 2(1) of the Federal Courts Act; +(b) an appeal in the Federal Court of Appeal from a +decision of the Federal Court in a proceeding referred +to in paragraph (a); +(c) an application for judicial review or an appeal in +the Federal Court of Appeal of a decision of a federal +board, commission or other tribunal referred to in +paragraph (a); or +(d) a proceeding referred to in section 6 or 11 of the +Charities Registration (Security Information) Act. +It does not include any proceeding in the Federal Court +or the Federal Court of Appeal that is in respect of a mat- +ter under the Immigration and Refugee Protection Act +and does not include a proceeding in which information +may be disclosed to either of those courts for a purpose +listed in the schedule. (instance fédérale) +judge means +(a) in relation to a federal proceeding in the Federal +Court of Appeal, not fewer than three judges of that +court, each of whom is either the Chief Justice or a +judge designated by the Chief Justice to conduct hear- +ings under section 38.25, sitting together in an uneven +number; and +(b) in relation to a federal proceeding in the Federal +Court, the Chief Justice of that court or a judge desig- +nated by the Chief Justice to conduct hearings under +section 38.25. (juge) +non-governmental party means a party to a federal +proceeding who is neither the Attorney General of +Canada nor represented by the Attorney General of +Canada. (partie non gouvernementale) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 55 +participant means a person who, in connection with a +federal proceeding, is required to disclose, or expects to +disclose or cause the disclosure of, information. (partici- +pant) +potentially injurious information has the same mean- +ing as in section 38. (renseignements potentiellement +préjudiciables) +sensitive information has the same meaning as in sec- +tion 38. (renseignements sensibles) +special counsel means a person appointed as a special +counsel under section 38.34. (conseiller juridique spé- +cial) +Notice to Attorney General of Canada +38.21 (1) Every participant who, in connection with a +federal proceeding, is required to disclose, or expects to +disclose or cause the disclosure of, information that the +participant believes is sensitive information or potential- +ly injurious information must, as soon as possible, notify +the Attorney General of Canada in writing of the possibil- +ity of the disclosure, and of the nature, date and place of +the federal proceeding. +During federal proceeding +(2) Every participant who believes that sensitive infor- +mation or potentially injurious information is about to be +disclosed, whether by the participant or another person, +in the course of a federal proceeding must raise the mat- +ter with the person presiding at the federal proceeding +and notify the Attorney General of Canada in writing of +the matter as soon as possible, whether or not notice has +been given under subsection (1). In such circumstances, +the person presiding at the federal proceeding must en- +sure that the information is not disclosed other than in +accordance with this Act. +Notice of disclosure from official +(3) An official, other than a participant, who believes +that sensitive information or potentially injurious infor- +mation may be disclosed in connection with a federal +proceeding may notify the Attorney General of Canada in +writing of the possibility of the disclosure, and of the na- +ture, date and place of the federal proceeding. +During federal proceeding +(4) An official, other than a participant, who believes +that sensitive information or potentially injurious infor- +mation is about to be disclosed in the course of a federal +proceeding may raise the matter with the person +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 56 +presiding at the federal proceeding. If the official raises +the matter, they must notify the Attorney General of +Canada in writing of the matter as soon as possible, +whether or not notice has been given under subsection +(3), and the person presiding at the federal proceeding +must ensure that the information is not disclosed other +than in accordance with this Act. +Exception +(5) This section does not apply when +(a) the information is disclosed by a person to their +lawyer in connection with a federal proceeding, if the +information is relevant to that proceeding; +(b) the information is disclosed to enable the Attorney +General of Canada, special counsel, a judge, or a court +hearing an appeal from an order of the judge, to exer- +cise their powers and perform their duties and func- +tions under this section and sections 38.22 to 38.41 and +38.43; or +(c) disclosure of the information is authorized by the +government institution in which or for which the in- +formation was produced or, if the information was not +produced in or for a government institution, the gov- +ernment institution in which it was first received. +Exception +(6) Subsections (1) and (2) do not apply to a participant +if a government institution referred to in paragraph +(5)(c) advises the participant that it is not necessary, in +order to prevent disclosure of the information referred to +in that paragraph, to give notice to the Attorney General +of Canada under subsection (1) or to raise the matter un- +der subsection (2) with the person presiding at the feder- +al proceeding. +Disclosure prohibited +38.22 (1) Subject to subsection 38.21(5), it is prohibited +for a person to disclose in connection with a federal pro- +ceeding +(a) information about which notice is given under any +of subsections 38.21(1) to (4); +(b) the fact that notice is given to the Attorney Gener- +al of Canada under any of subsections 38.21(1) to (4); +(c) the fact that a motion is made under section 38.25 +or that an appeal of an order made under any of sub- +sections 38.26(1) to (3) in connection with the motion +is instituted; or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 57 +(d) the fact that an agreement is entered into under +section 38.24 or subsection 38.25(6). +Exceptions +(2) Disclosure of the information or the facts referred to +in subsection (1) is not prohibited if +(a) the Attorney General of Canada authorizes the dis- +closure in writing under section 38.23 or by agreement +under section 38.24 or subsection 38.25(6); or +(b) a judge authorizes the disclosure under subsection +38.26(1) or (2) or a court hearing an appeal from the +order of the judge authorizes the disclosure, and either +the time provided to appeal the order or the appeal +court’s judgment has expired or no further appeal is +available. +Authorization by Attorney General of Canada +38.23 (1) The Attorney General of Canada may, at any +time and subject to any conditions that they consider ap- +propriate, authorize the disclosure of all or part of the in- +formation and facts the disclosure of which is prohibited +under subsection 38.22(1). +Notice +(2) The Attorney General of Canada must, within 30 days +after the day on which they first receive a notice about in- +formation under any of subsections 38.21(1) to (4), notify +in writing every person who provided notice under those +subsections about that information of their decision with +respect to disclosure of the information. +Disclosure agreement +38.24 (1) The Attorney General of Canada and a person +who has given notice under subsection 38.21(1) or (2) and +is not required to disclose information but wishes, in +connection with a federal proceeding, to disclose any +facts referred to in paragraphs 38.22(1)(b) to (d) or infor- +mation about which the person gave the notice, or to +cause that disclosure, may, before the person brings a +motion under paragraph 38.25(2)(c), enter into an agree- +ment that permits the disclosure of part of the facts or in- +formation or disclosure of the facts or information sub- +ject to conditions. +No motion +(2) If an agreement is entered into under subsection (1), +the person may not bring a motion under paragraph +38.25(2)(c) with respect to the information about which +they gave notice to the Attorney General of Canada under +subsection 38.21(1) or (2). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 58 +Motion — Attorney General of Canada +38.25 (1) The Attorney General of Canada may, at any +time and under any circumstances during a federal pro- +ceeding, bring a motion to a judge for an order with re- +spect to the disclosure of information about which notice +was given under any of subsections 38.21(1) to (4). +Motion — general +(2) If, with respect to information about which notice +was given under any of subsections 38.21(1) to (4), the +Attorney General of Canada does not provide notice of a +decision in accordance with subsection 38.23(2) or, other +than by an agreement under section 38.24, does not au- +thorize the disclosure of the information or authorizes +the disclosure of only part of the information or autho- +rizes the disclosure subject to any conditions, +(a) the Attorney General of Canada must bring a mo- +tion to a judge for an order with respect to disclosure +of the information if a person who gave notice under +subsection 38.21(1) or (2) is a witness; +(b) a person, other than a witness, who is required to +disclose information in connection with a federal pro- +ceeding must bring a motion to a judge for an order +with respect to disclosure of the information; and +(c) a person who is not required to disclose informa- +tion in connection with a federal proceeding but who +wishes to disclose it or to cause its disclosure may +bring a motion to a judge for an order with respect to +disclosure of the information. +Notice to Attorney General of Canada +(3) A person who makes a motion under paragraph +(2)(b) or (c) must provide notice of the motion to the At- +torney General of Canada. +Court records +(4) Subject to paragraph (5)(b), a motion under this sec- +tion is confidential. During the period when a motion is +confidential, the Chief Administrator of the Courts Ad- +ministration Service may, subject to section 38.31, take +any measure that they consider appropriate to protect +the confidentiality of the motion and the information to +which it relates. +Procedure +(5) As soon as they are seized of a motion under this sec- +tion, the judge +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 59 +(a) must hear the representations of the Attorney +General of Canada with respect to making the motion +public; +(b) must, if they decide that the motion should be +made public, make an order to that effect; +(c) must hear the representations of the Attorney +General of Canada concerning the identity of all par- +ties or witnesses whose interests may be affected by ei- +ther the prohibition of disclosure or the conditions to +which disclosure is subject and concerning the per- +sons who should be given notice of any hearing of the +matter; +(d) must decide whether it is necessary to hold any +hearing of the matter; +(e) if they decide that a hearing should be held, must +(i) determine who should be given notice of the +hearing, +(ii) order the Attorney General of Canada to notify +those persons, and +(iii) determine the content and form of the notice; +and +(f) may, if they consider it appropriate in the circum- +stances, give any person the opportunity to make rep- +resentations. +Disclosure agreement +(6) After the judge is seized of a motion made under +paragraph (2)(c) or, in the case of an appeal from an or- +der of the judge made under any of subsections 38.26(1) +to (3) in connection with that motion, before the appeal is +disposed of, +(a) the Attorney General of Canada and the person +who made the motion may enter into an agreement +that permits the disclosure of part of the facts referred +to in paragraphs 38.22(1)(b) to (d) or part of the infor- +mation or disclosure of the facts or information sub- +ject to conditions; and +(b) if an agreement is entered into, the judge’s consid- +eration of the motion or any hearing or appeal must be +terminated. +Termination +(7) Subject to subsection (6), after the judge is seized of a +motion made under this section — or, in the case of an +appeal from an order of the judge made under any of +subsections 38.26(1) to (3), before the appeal is disposed +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 60 +of — and if the Attorney General of Canada authorizes +the disclosure of all or part of the information or with- +draws conditions to which the disclosure is subject, the +judge’s consideration of the motion or any hearing or ap- +peal must be terminated in relation to that information, +to the extent of the authorization or the withdrawal. +Disclosure order +38.26 (1) Unless the judge concludes that the disclosure +of the information or facts referred to in subsection +38.22(1) would be injurious to international relations or +national defence or national security, the judge may, by +order, authorize the disclosure of the information or +facts. +Disclosure — conditions +(2) If the judge concludes that the disclosure of the infor- +mation or facts would be injurious to international rela- +tions or national defence or national security but that the +public interest in disclosure outweighs in importance the +public interest in non-disclosure, the judge may by order, +after considering both the public interest in disclosure +and the form of and conditions to disclosure that are +most likely to limit any injury to international relations +or national defence or national security resulting from +disclosure, authorize the disclosure, subject to any condi- +tions that the judge considers appropriate, of all or part +of the information or facts, a summary of the information +or a written admission of facts relating to the informa- +tion. +Order confirming prohibition +(3) If the judge does not authorize disclosure under sub- +section (1) or (2), the judge must, by order, confirm the +prohibition of disclosure. +When determination takes effect +(4) An order of the judge that authorizes disclosure does +not take effect until the time provided or granted to ap- +peal the order has expired or, if the order is appealed, the +time provided or granted to appeal a judgment of an ap- +peal court that confirms the order has expired and no +further appeal from a judgment that confirms the order +is available. +Evidence +(5) The judge may receive into evidence anything that, in +the opinion of the judge, is reliable and appropriate, even +if it would not otherwise be admissible under Canadian +law, and may base their decision on that evidence. +Notice of order +38.27 The judge may order the Attorney General of +Canada to give notice of an order made under any of +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 61 +subsections 38.26(1) to (3) to any person who, in the +opinion of the judge, should be notified. +Appeal to Federal Court of Appeal +38.28 (1) An order made by a judge of the Federal Court +under any of subsections 38.26(1) to (3) may be appealed +to the Federal Court of Appeal. +Limitation period for appeal +(2) An appeal must be brought within 15 days after the +day on which the order is made or within any further +time that the Federal Court of Appeal considers appro- +priate in the circumstances. +Limitation periods for appeals to Supreme Court of +Canada +38.29 Despite any other Act of Parliament, +(a) an application for leave to appeal to the Supreme +Court of Canada from an order made under any of +subsections 38.26(1) to (3) by the Federal Court of Ap- +peal, or from a judgment of the Federal Court of Ap- +peal in an appeal of such an order made by the Federal +Court, must be made within 15 days after the day on +which the order or judgment appealed from is made or +within any further time that the Supreme Court of +Canada considers appropriate in the circumstances; +and +(b) if leave to appeal is granted, the appeal must be +brought in the manner set out in subsection 60(1) of +the Supreme Court Act but within the time specified +by the Supreme Court of Canada. +Special rules — hearing in private +38.3 (1) The judge conducting a hearing under subsec- +tion 38.25(5) or the court hearing an appeal of an order +made under any of subsections 38.26(1) to (3) may make +an order that the hearing be held, or the appeal be heard, +in private. +Special rules — hearing in National Capital Region +(2) A hearing under subsection 38.25(5) or an appeal of +an order made under any of subsections 38.26(1) to (3) +must, at the request of the Attorney General of Canada, +be held or heard, as the case may be, in the National Cap- +ital Region, as described in the schedule to the National +Capital Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 62 +Ex parte representations +(3) The judge conducting a hearing under subsection +38.25(5) or the court hearing an appeal of an order made +under any of subsections 38.26(1) to (3) may give any per- +son who makes representations under paragraph +38.25(5)(f), and must give the Attorney General of +Canada, the opportunity to make representations ex +parte. +Ex parte representations — public hearing +(4) If a hearing under subsection 38.25(5) is held, or an +appeal of an order made under any of subsections +38.26(1) to (3) is heard, in public, any ex parte represen- +tations made in that hearing or appeal must be made in +private. +Protective order +38.31 (1) The judge conducting a hearing under subsec- +tion 38.25(5) or the court hearing an appeal of an order +made under any of subsections 38.26(1) to (3) may make +any order that the judge or the court considers appropri- +ate in the circumstances to protect the confidentiality of +any information to which the hearing or appeal relates. +Court records +(2) The court records relating to a hearing that is held, or +an appeal that is heard, in private or to any ex parte rep- +resentations are confidential. The judge or the court may +order that the court records, or any part of them, relating +to a private or public hearing or appeal be sealed and +kept in a location to which the public has no access. +Judge seized +38.32 The judge who hears the motion brought under +subsection 38.25(1) or (2) becomes seized of all matters in +the federal proceeding. +Undisclosed information — federal proceeding +38.33 (1) In considering the merits of the federal pro- +ceeding, the judge may receive into evidence, and may +base their decision on, any information the disclosure of +which is prohibited as a result of the application of sec- +tions 38.21 to 38.26. +Representations and private hearing +(2) For the purposes of subsection (1), the judge may — +or, if the Attorney General of Canada so requests, the +judge must — +(a) receive ex parte representations; and +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 63 +(b) conduct a hearing in private and in the absence of +the non-governmental party and their counsel. +Procedure +(3) In conducting a hearing under paragraph (2)(b), the +judge must +(a) deal with all matters as informally and expedi- +tiously as the circumstances and considerations of +fairness and natural justice permit; +(b) without disclosing the information referred to in +subsection (1), ensure that the non-governmental par- +ty to the federal proceeding is provided with a summa- +ry of the information that enables that party to be rea- +sonably informed of the case; and +(c) at the request of the Attorney General of Canada, +hold the hearing in the National Capital Region, as de- +scribed in the schedule to the National Capital Act. +Decision +(4) The judge may base any decision on the information +referred to in subsection (1) even if a summary of that in- +formation has not been provided to the non-governmen- +tal party. +Special counsel +38.34 (1) The judge, in consideration of the principles +of fairness and natural justice, may appoint a special +counsel for the purposes of +(a) a motion made under section 38.25 and the federal +proceeding as a whole; and +(b) any appeal of the motion or of the federal proceed- +ing. +List +(2) The special counsel may be appointed from the list of +persons referred to in subsection 85(1) of the Immigra- +tion and Refugee Protection Act. +Special counsel’s role +38.35 (1) A special counsel’s role is to protect the inter- +ests of the non-governmental party when information +and other evidence is presented, or representations are +made in private and in the absence of the non-govern- +mental party and their counsel. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 64 +Responsibilities +(2) A special counsel may +(a) make oral and written representations with re- +spect to the information or other evidence that has +been filed with the court but has not been disclosed to +the non-governmental party and their counsel; +(b) participate in, and cross-examine witnesses who +testify during, any part of the proceeding that is held +in private and in the absence of the non-governmental +party and their counsel; and +(c) exercise, with the judge’s authorization, any other +powers that are necessary to protect the interests of +the non-governmental party. +For greater certainty +(3) For greater certainty, the special counsel is not a par- +ty to the federal proceeding and the relationship between +the special counsel and the non-governmental party is +not that of lawyer and client. +Protection of communications with special counsel +(4) However, a communication between the non-govern- +mental party or their counsel and the special counsel +that, if the relationship were one of lawyer and client, +would be subject to solicitor-client privilege or the pro- +fessional secrecy of advocates is deemed to be subject to +that privilege or professional secrecy. For greater certain- +ty, in respect of that communication, the special counsel +is not a compellable witness in any proceeding. +Immunity +38.36 A special counsel is not personally liable for any- +thing they do or omit to do in good faith under this Act. +Obligation to provide information +38.37 The Attorney General of Canada must, within a +period set by the judge, provide the special counsel with a +copy of the information or other evidence that has been +filed with the court in relation to the federal proceeding, +including any information or other evidence that is not +disclosed to the non-governmental party and their coun- +sel. +Restrictions on communications — special counsel +38.38 (1) After the information or other evidence is re- +ceived by the special counsel, the special counsel may, +during the remainder of the federal proceeding and any +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 65 +appeal in respect of it, communicate with another person +about the federal proceeding or the appeal only with the +judge’s or appeal court’s authorization and subject to any +conditions that the judge or appeal court considers ap- +propriate. +Restrictions on communications — other persons +(2) If the special counsel is authorized to communicate +with a person, the judge or appeal court may prohibit +that person from communicating with anyone else about +the federal proceeding or appeal during its remainder or +may impose conditions with respect to such a communi- +cation during that period. +Disclosure and communication prohibited +38.39 With the exception of communications authorized +by a judge or disclosures permitted under section 38.22, it +is prohibited for a person to +(a) disclose information or other evidence that is dis- +closed to them under section 38.37 or 38.38 and that is +treated as confidential by the judge; or +(b) communicate with another person about the con- +tent of any part of a federal proceeding, or an appeal +in respect of it, that is heard in private and in the ab- +sence of the non-governmental party and their coun- +sel. +Fairness +38.4 (1) The judge may, if they are of the opinion that +they are unable to conduct a fair hearing because the +non-governmental party is not reasonably informed of +the case, make an order granting an appropriate remedy +to the non-governmental party. +Potential orders +(2) The orders that may be made under subsection (1) +include, but are not limited to, the following: +(a) an order allowing or dismissing the federal pro- +ceeding; and +(b) an order finding against any party on any issue re- +lating to information the disclosure of which is prohib- +ited. +For greater certainty +(3) For greater certainty, a remedy referred to in subsec- +tion (1) must not include the disclosure of information +ordered not to be disclosed under subsection 38.26(3) or +38.41(4). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 66 +Certificate of Attorney General of Canada +38.41 (1) The Attorney General of Canada may person- +ally issue a certificate that prohibits the disclosure of in- +formation in connection with a federal proceeding for the +purpose of protecting information obtained in confidence +from, or in relation to, a foreign entity as defined in sub- +section 2(1) of the Foreign Interference and Security of +Information Act or for the purpose of protecting national +defence or national security. The certificate may only be +issued after an order or decision that would result in the +disclosure of the information to be subject to the certifi- +cate has been made under this or any other Act of Parlia- +ment. +Service of certificate +(2) The Attorney General of Canada must cause a copy of +the certificate to be served on +(a) the person presiding or designated to preside at +the federal proceeding to which the information re- +lates or, if no person is designated, the person who has +the authority to designate a person to preside; +(b) every party to the federal proceeding; +(c) every person who gives notice under section 38.21 +in connection with the federal proceeding; +(d) every person who, in connection with the federal +proceeding, may disclose, is required to disclose or +may cause the disclosure of the information about +which the Attorney General of Canada has received +notice under section 38.21; +(e) every party to a hearing under subsection 38.25(5) +or to an appeal of an order made under any of subsec- +tions 38.26(1) to (3) in relation to the information; +(f) any court that hears an appeal from an order made +under any of subsections 38.26(1) to (3) in relation to +the information; and +(g) any other person who, in the opinion of the Attor- +ney General of Canada, should be served. +Filing of certificate +(3) The Attorney General of Canada must cause a copy of +the certificate to be filed in the registry of the Federal +Court of Appeal or the Federal Court, as the case may be, +and the registry of any court that hears an appeal from an +order made under any of subsections 38.26(1) to (3). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 67 +Effect of certificate +(4) If the Attorney General of Canada issues a certificate, +then, despite any other provision of this Act, disclosure of +the information is prohibited in accordance with the +terms of the certificate. +Statutory Instruments Act does not apply +(5) The Statutory Instruments Act does not apply to a +certificate issued under subsection (1). +Publication +(6) The Attorney General of Canada must, without delay +after a certificate is issued, cause the certificate to be +published in the Canada Gazette. +Restriction +(7) The certificate and any matters arising out of it are +not subject to review or to be restrained, prohibited, re- +moved, set aside or otherwise dealt with, except in accor- +dance with section 38.42. +Expiry +(8) The certificate expires 10 years after the day on which +it is issued and may be reissued. +Application for review of certificate +38.42 (1) A party to the federal proceeding referred to +in section 38.41 may apply to the Federal Court of Appeal +for an order varying or cancelling a certificate issued un- +der that section on the grounds referred to in subsection +(7) or (8), as the case may be. +Notice to Attorney General of Canada +(2) The applicant must give notice of the application to +the Attorney General of Canada. +Single judge +(3) Despite paragraph (a) of the definition judge in sec- +tion 38.2 and section 16 of the Federal Courts Act, for the +purposes of the application, the Federal Court of Appeal +consists of a single judge of that Court. +Admissible information +(4) In considering the application, the judge may receive +into evidence anything that, in the opinion of the judge, +is reliable and appropriate, even if it would not otherwise +be admissible under Canadian law, and may base a deter- +mination made under any of subsections (7) to (9) on +that evidence. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 68 +Special rules and protective order +(5) Sections 38.3 and 38.31 apply, with any necessary +modifications, to an application made under subsection +(1). +Expedited consideration +(6) The judge must consider the application as soon as +reasonably possible, but not later than 10 days after the +application is made under subsection (1). +Varying certificate +(7) If the judge determines that some of the information +subject to the certificate does not relate either to infor- +mation obtained in confidence from, or in relation to, a +foreign entity, or to national defence or national security, +the judge must make an order varying the certificate ac- +cordingly. +Cancelling certificate +(8) If the judge determines that none of the information +subject to the certificate relates to information obtained +in confidence from, or in relation to, a foreign entity, or +to national defence or national security, the judge must +make an order cancelling the certificate. +Confirming certificate +(9) If the judge determines that all of the information +subject to the certificate relates to information obtained +in confidence from, or in relation to, a foreign entity, or +to national defence or national security, the judge must +make an order confirming the certificate. +Determination is final +(10) Despite any other Act of Parliament, a determina- +tion of a judge under any of subsections (7) to (9) is final +and is not subject to review or appeal by any court. +Publication +(11) If a certificate is varied or cancelled under this sec- +tion, the Attorney General of Canada must, as soon as +possible after the decision of the judge and in a manner +that mentions the original publication of the certificate, +cause to be published in the Canada Gazette +(a) the certificate as varied under subsection (7); or +(b) a notice of the cancellation of the certificate under +subsection (8). +Definition of foreign entity +(12) In this section, foreign entity has the same mean- +ing as in subsection 2(1) of the Foreign Interference and +Security of Information Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Section +84 + +Page 69 +Regulations +38.43 The Governor in Council may make any regula- +tions that the Governor in Council considers necessary +for carrying out the purposes and provisions of sections +38.2 to 38.42, including regulations respecting the notices +and certificates. +Annual report +38.44 The report referred to in section 38.17 must also +set out the operation of section 38.41 for the previous +year and include the number of certificates issued under +that section. +Rules +38.45 (1) The Chief Justice of the Federal Court of Ap- +peal and the Chief Justice of the Federal Court may each +establish a committee to make rules governing the prac- +tice and procedure in relation to the participation of spe- +cial counsel in federal proceedings before the court over +which they preside. The rules are binding despite any +rule of practice that would otherwise apply. +Composition of committees +(2) Each committee established is to be composed of the +appropriate Chief Justice, the Attorney General of +Canada or one or more representatives of the Attorney +General of Canada, and one or more members of the bar +of any province who have experience in a field of law rel- +evant to federal proceedings. Each Chief Justice may also +designate additional members of their committee. +Chief Justice to preside +(3) Each Chief Justice, or a member designated by them, +is to preside over their committee. +85 The schedule to the Act is amended by replac- +ing the references after the heading “SCHED- +ULE” with the following: +(Paragraph 38.01(6)(d), subsections 38.01(8) and 38.02(1.1) and +section 38.2) +86 Items 2, 4 and 21 of the schedule to the Act are +repealed. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +87 (1) Subsection 69.1(1) of the Access to Infor- +mation Act is replaced by the following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Amendments to the Act +Sections 84-87 + +Page 70 +Certificate under Canada Evidence Act +69.1 (1) If a certificate under section 38.13 or 38.41 of +the Canada Evidence Act prohibiting the disclosure of +information contained in a record is issued before a com- +plaint is filed under this Part in respect of a request for +access to that information, this Part does not apply to +that information. +(2) The portion of subsection 69.1(2) of the Act be- +fore paragraph (a) is replaced by the following: +Certificate following filing of complaint +(2) Despite any other provision of this Part, if a certifi- +cate under section 38.13 or 38.41 of the Canada Evidence +Act prohibiting the disclosure of information contained +in a record is issued after the filing of a complaint under +this Part in relation to a request for access to that infor- +mation, +R.S., c. C-46 +Criminal Code +88 (1) Paragraphs 83.039(2)(a) to (c) of the Crimi- +nal Code are repealed. +(2) Paragraph 83.039(2)(e) of the Act is repealed. +(3) Section 83.039 of the Act is amended by adding +the following after subsection (2): +For greater certainty +(2.1) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to the judicial review pro- +ceedings referred to in subsection (1). +89 Paragraphs 83.05(6)(a) and (b) of the Act are +repealed. +90 Section 83.06 of the Act is replaced by the fol- +lowing: +Return of information +83.06 (1) For the purposes of subsection 83.05(6), any +information that is obtained in confidence from a gov- +ernment, an institution or an agency of a foreign state, +from an international organization of states or from an +institution or an agency of an international organization +of states and that is provided to the judge by the Minister +of Public Safety and Emergency Preparedness shall be re- +turned to counsel representing the Minister and shall not +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 87-90 + +Page 71 +be considered by the judge in making the determination +under paragraph 83.05(6)(d), if +(a) the judge determines that the information is not +relevant; +(b) the judge determines that the information is rele- +vant but should be summarized in a statement to be +provided to the applicant; or +(c) the Minister withdraws the information. +For greater certainty +(2) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to an application made un- +der subsection 83.05(5). +R.S., c. H-6 +Canadian Human Rights Act +91 Paragraph 58(2)(c) of the Canadian Human +Rights Act is replaced by the following: +(c) at any time, an objection to the disclosure is made, +or a certificate is issued, in accordance with sections +38 to 38.13 or 38.2 to 38.41 of that Act. +R.S., c. P-21 +Privacy Act +92 (1) Subsection 70.1(1) of the Privacy Act is re- +placed by the following: +Certificate under Canada Evidence Act +70.1 (1) If a certificate under section 38.13 or 38.41 of +the Canada Evidence Act prohibiting the disclosure of +personal information of a specific individual is issued be- +fore a complaint is filed by that individual under this Act +in respect of a request for access to that information, the +provisions of this Act respecting that individual’s right of +access to their personal information do not apply to the +information that is subject to the certificate. +(2) The portion of subsection 70.1(2) of the Act be- +fore paragraph (a) is replaced by the following: +Certificate following filing of complaint +(2) Despite any other provision of this Act, if a certificate +under section 38.13 or 38.41 of the Canada Evidence Act +prohibiting the disclosure of personal information of a +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 90-92 + +Page 72 +specific individual is issued in respect of personal infor- +mation after the filing of a complaint under this Act in re- +lation to a request for access to that information, +(3) Subsections 70.1(3) and (4) of the Act are re- +placed by the following: +Information not to be disclosed +(3) The Privacy Commissioner and every person acting +on behalf or under the direction of the Privacy Commis- +sioner, in carrying out their functions under this Act, +shall not disclose information subject to a certificate is- +sued under section 38.13 or 38.41 of the Canada Evidence +Act and shall take every reasonable precaution to avoid +the disclosure of that information. +Limited power of delegation +(4) The Privacy Commissioner may not, nor may an As- +sistant Privacy Commissioner, delegate the investigation +of any complaint respecting information subject to a cer- +tificate issued under section 38.13 or 38.41 of the Canada +Evidence Act except to one of a maximum of four officers +or employees of the Commissioner specifically designat- +ed by the Commissioner for the purpose of conducting +that investigation. +2000, c. 5 +Personal Information Protection and Electronic Documents +Act +93 (1) Subsection 4.1(1) of the Personal Informa- +tion Protection and Electronic Documents Act is +replaced by the following: +Certificate under Canada Evidence Act +4.1 (1) If a certificate under section 38.13 or 38.41 of the +Canada Evidence Act prohibiting the disclosure of per- +sonal information of a specific individual is issued before +a complaint is filed by that individual under this Part in +respect of a request for access to that information, the +provisions of this Part respecting that individual’s right +of access to their personal information do not apply to +the information that is subject to the certificate. +(2) The portion of subsection 4.1(2) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 92-93 + +Page 73 +Certificate following filing of complaint +(2) Despite any other provision of this Part, if a certifi- +cate under section 38.13 or 38.41 of the Canada Evidence +Act prohibiting the disclosure of personal information of +a specific individual is issued after the filing of a com- +plaint under this Part in relation to a request for access to +that information: +(3) Subsections 4.1(3) and (4) of the Act are re- +placed by the following: +Information not to be disclosed +(3) The Commissioner and every person acting on behalf +or under the direction of the Commissioner, in carrying +out their functions under this Part, shall not disclose in- +formation subject to a certificate issued under sec- +tion 38.13 or 38.41 of the Canada Evidence Act, and shall +take every reasonable precaution to avoid the disclosure +of that information. +Power to delegate +(4) The Commissioner may not delegate the investiga- +tion of any complaint relating to information subject to a +certificate issued under section 38.13 or 38.41 of the +Canada Evidence Act except to one of a maximum of +four officers or employees of the Commissioner specifi- +cally designated by the Commissioner for the purpose of +conducting that investigation. +2001, c. 41, s. 113 +Charities Registration (Security Information) Act +94 Section 6 of the Charities Registration (Secu- +rity Information) Act is replaced by the follow- +ing: +Judicial consideration +6 (1) The following provisions govern the determina- +tion: +(a) any information or evidence the disclosure of +which would be injurious to national security shall be +returned to the Ministers and shall not be considered +by the judge in determining whether the certificate is +reasonable if either +(i) the judge determines that the information or ev- +idence is not relevant or, if it is relevant, that it +should be part of a summary of the information or +evidence provided to the applicant or the registered +charity, or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 93-94 + +Page 74 +(ii) the matter is withdrawn; +(b) the judge shall provide the applicant or registered +charity with an opportunity to be heard; and +(c) the judge may receive into evidence anything that, +in the opinion of the judge, is reliable and appropriate, +even if it is inadmissible in a court of law, and may +base the decision on that evidence. +For greater certainty +(2) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to the determination. +2015, c. 20, s. 11 +Secure Air Travel Act +95 (1) Paragraphs 16(6)(a) to (c) of the Secure Air +Travel Act are repealed. +(2) Paragraph 16(6)(f) of the Act is repealed. +(3) Section 16 of the Act is amended by adding the +following after subsection (6): +For greater certainty +(6.1) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to appeals under this section. +2015, c. 36, s. 42 +Prevention of Terrorist Travel Act +96 (1) Paragraphs 4(4)(a) to (c) of the Prevention +of Terrorist Travel Act are repealed. +(2) Paragraph 4(4)(f) of the Act is repealed. +(3) Section 4 of the Act is amended by adding the +following after subsection (4): +For greater certainty +(5) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to appeals under this section. +97 (1) Paragraphs 6(2)(a) to (c) of the Act are re- +pealed. +(2) Paragraph 6(2)(e) of the Act is repealed. +(3) Section 6 of the Act is amended by adding the +following after subsection (2): +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 94-97 + +Page 75 +For greater certainty +(3) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to judicial review proceed- +ings referred to in subsection (1). +SOR/2001-360; SOR/2006-165, s. 1 +Regulations Implementing the United Nations Resolutions +on the Suppression of Terrorism +98 Paragraphs 2.2(2)(a) and (b) of the Regula- +tions Implementing the United Nations Resolu- +tions on the Suppression of Terrorism are re- +pealed. +99 Section 2.3 of the Regulations is replaced by +the following: +2.3 (1) For the purposes of section 2.2, any information +that is obtained in confidence from a government, an in- +stitution or an agency of a foreign state, from an interna- +tional organization of states or from an institution or an +agency of an international organization of states and that +is provided to the judge by the Minister shall be returned +to counsel representing the Minister and shall not be +considered by the judge in making the determination un- +der paragraph 2.2(2)(d), if +(a) the judge determines that the information is not +relevant; +(b) the judge determines that the information is rele- +vant but should be summarized in a statement to be +provided to the applicant; or +(c) the Minister withdraws the information. +(2) For greater certainty, sections 38.2 to 38.45 of the +Canada Evidence Act apply to an application made un- +der section 2.2. +DIVISION 2 +R.S., c. C-46 +Criminal Code +100 Paragraph 487.3(2)(a) of the Criminal Code is +amended by striking out “or” at the end of sub- +paragraph (iii) and by adding the following after +that subparagraph: +(iii.1) be injurious to international relations, na- +tional defence or national security, or +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 1 Canada Evidence Act +Consequential Amendments +Sections 97-100 + +Page 76 +DIVISION 3 +2001, c. 27 +Immigration and Refugee Protection +Act +101 Subsection 77(2) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +Filing of evidence and summary +(2) When the certificate is referred, the Minister shall file +with the Court the information and other evidence that is +relevant to the ground of inadmissibility stated in the +certificate and on which the certificate is based, as well as +a summary of information and other evidence that en- +ables the person named in the certificate to be reasonably +informed of the case made by the Minister but that does +not include anything that, in the Minister’s opinion, +would be injurious to international relations, national de- +fence or national security or endanger the safety of any +person if disclosed. +102 Subsection 79.1(1) of the Act is replaced by +the following: +Appeal by Minister +79.1 (1) Despite section 79, the Minister may, without it +being necessary for the judge to certify that a serious +question of general importance is involved, appeal, at any +stage of the proceeding, any decision made in the pro- +ceeding requiring the disclosure of information or other +evidence if, in the Minister’s opinion, the disclosure +would be injurious to international relations, national de- +fence or national security or endanger the safety of any +person. +103 Subsection 82.31(1) of the Act is replaced by +the following: +Appeal by Minister +82.31 (1) Despite section 82.3, the Minister may, with- +out it being necessary for the judge to certify that a seri- +ous question of general importance is involved, appeal, at +any stage of the proceeding, any decision made in the +proceeding requiring the disclosure of information or +other evidence if, in the Minister’s opinion, the disclosure +would be injurious to international relations, national de- +fence or national security or endanger the safety of any +person. +104 (1) Paragraph 83(1)(c) of the Act is replaced +by the following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 3 Immigration and Refugee Protection Act +Sections 101-104 + +Page 77 +(c) at any time during a proceeding, the judge may, on +the judge’s own motion — and shall, on each request +of the Minister — hear information or other evidence +in the absence of the public and of the permanent resi- +dent or foreign national and their counsel if, in the +judge’s opinion, its disclosure could be injurious to in- +ternational relations, national defence or national se- +curity or endanger the safety of any person; +(2) Paragraphs 83(1)(d) and (e) of the Act are re- +placed by the following: +(d) the judge shall ensure the confidentiality of infor- +mation and other evidence provided by the Minister if, +in the judge’s opinion, its disclosure would be injuri- +ous to international relations, national defence or na- +tional security or endanger the safety of any person; +(e) throughout the proceeding, the judge shall ensure +that the permanent resident or foreign national is pro- +vided with a summary of information and other evi- +dence that enables them to be reasonably informed of +the case made by the Minister in the proceeding but +that does not include anything that, in the judge’s +opinion, would be injurious to international relations, +national defence or national security or endanger the +safety of any person if disclosed; +(3) Paragraph 83(1.2)(c) of the Act is replaced by +the following: +(c) the person has knowledge of information or other +evidence whose disclosure would be injurious to inter- +national relations, national defence or national securi- +ty or endanger the safety of any person and, in the cir- +cumstances, there is a risk of inadvertent disclosure of +that information or other evidence. +105 Paragraph 85.1(2)(a) of the Act is replaced by +the following: +(a) the Minister’s claim that the disclosure of informa- +tion or other evidence would be injurious to interna- +tional relations, national defence or national security +or endanger the safety of any person; and +106 Subsection 86.1(1) of the Act is replaced by +the following: +Judicial review +86.1 (1) The Minister may, at any stage of the proceed- +ing, apply for judicial review of any decision made in a +proceeding referred to in section 86 requiring the disclo- +sure of information or other evidence if, in the Minister’s +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 3 Immigration and Refugee Protection Act +Sections 104-106 + +Page 78 +opinion, the disclosure would be injurious to internation- +al relations, national defence or national security or en- +danger the safety of any person. The application may be +made without an application for leave. +107 Subsection 87.01(1) of the Act is replaced by +the following: +Appeal by Minister +87.01 (1) The Minister may, without it being necessary +for the judge to certify that a serious question of general +importance is involved, appeal, at any stage of the pro- +ceeding, to the Federal Court of Appeal any decision +made in a judicial review requiring the disclosure of in- +formation or other evidence if, in the Minister’s opinion, +the disclosure would be injurious to international rela- +tions, national defence or national security or endanger +the safety of any person. +DIVISION 4 +Transitional Provisions, Coordinating +Amendments and Coming into Force +Transitional Provisions +Previously commenced proceedings +108 (1) Subject to subsections (2) and (3), any +proceeding commenced before the day on which +this section comes into force and in respect of +which any of the provisions amended or repealed +by this Part apply is to be continued in accor- +dance with those provisions as they read imme- +diately before that day. +Section 37.1 — Canada Evidence Act +(2) Section 37.1 of the Canada Evidence Act, as +that section read immediately before the day on +which this section comes into force, continues to +apply in respect of a determination made under +any of subsections 37(4.1) to (6) of that Act in rela- +tion to a criminal trial or other criminal proceed- +ing if the charge at issue in the trial or other pro- +ceeding is laid before that day. +Section 38.09 — Canada Evidence Act +(3) Section 38.09 of the Canada Evidence Act, as +that section read immediately before the day on +which this section comes into force, continues to +apply in respect of an order made under any of +subsections 38.06(1) to (3) of that Act in relation +to a criminal trial or other criminal proceeding if +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 3 Immigration and Refugee Protection Act +Sections 106-108 + +Page 79 +the charge at issue in the trial or other proceed- +ing is laid before that day. +Coordinating Amendments +2024, c. 4 +109 On the first day on which both section 17 of +the National Security Review of Investments +Modernization Act and section 84 of this Act are +in force, paragraphs 25.7(1)(a) to (e) of the In- +vestment Canada Act are repealed. +Bill C-26 +110 (1) Subsections (2) to (9) apply if Bill C-26, in- +troduced in the 1st session of the 44th Parliament +and entitled An Act respecting cyber security, +amending the Telecommunications Act and +making consequential amendments to other +Acts (in this section referred to as the “other +Act”), receives royal assent. +(2) On the first day on which section 2 of the oth- +er Act and section 84 of this Act are in force, para- +graphs 15.9(1)(a) to (e) of the Telecommunica- +tions Act are repealed. +(3) If section 12 of the other Act comes into force +before section 84 of this Act, then, on the day on +which that section 84 comes into force, item 5 of +the schedule to the Canada Evidence Act is re- +pealed. +(4) If section 84 of this Act comes into force be- +fore section 12 of the other Act, then that section +12 is deemed never to have come into force and is +repealed. +(5) If section 12 of the other Act comes into force +on the same day as section 84 of this Act, then +that section 12 is deemed never to have come into +force and is repealed. +(6) On the first day on which section 145 of the +Critical Cyber Systems Protection Act, as enact- +ed by section 13 of the other Act, and section 84 of +this Act are in force, paragraphs 145(1)(a) to (e) +of the Critical Cyber Systems Protection Act are +repealed. +(7) If section 14 of the other Act comes into force +before section 84 of this Act, then, on the day on +which that section 84 comes into force, item 6 of +the schedule to the Canada Evidence Act is re- +pealed. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 4 Transitional Provisions, Coordinating Amendments and Coming into Force +Transitional Provisions +Sections 108-110 + +Page 80 +(8) If section 84 of this Act comes into force be- +fore section 14 of the other Act, then that section +14 is repealed. +(9) If section 14 of the other Act comes into force +on the same day as section 84 of this Act, then +that section 14 is deemed never to have come into +force and is repealed. +Bill C-27 +111 (1) Subsections (2) to (4) apply if Bill C-27, in- +troduced in the 1st session of the 44th Parliament +and entitled the Digital Charter Implementation +Act, 2022 (in this section referred to as the “other +Act”), receives royal assent. +(2) On the first day on which both section 108 of +the Consumer Privacy Protection Act, as enacted +by section 2 of the other Act, and section 84 of this +Act are in force, +(a) subsection 108(1) of the Consumer Privacy +Protection Act is replaced by the following: +Certificate under Canada Evidence Act +108 (1) If a certificate under section 38.13 or 38.41 of the +Canada Evidence Act prohibiting the disclosure of per- +sonal information of a specific individual is issued before +a complaint is filed by that individual under this Act in +respect of a request for access to that information, the +provisions of this Act respecting that individual’s right of +access to their personal information do not apply to the +information that is subject to the certificate. +(b) the portion of subsection 108(2) of that Act +before paragraph (a) is replaced by the follow- +ing: +Certificate following filing of complaint +(2) Despite any other provision of this Act, if a certificate +under section 38.13 or 38.41 of the Canada Evidence Act +prohibiting the disclosure of personal information of a +specific individual is issued after the filing of a complaint +under this Act in relation to a request for access to that +information, +(c) subsections 108(3) and (4) of that Act are re- +placed by the following: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 4 Transitional Provisions, Coordinating Amendments and Coming into Force +Coordinating Amendments +Sections 110-111 + +Page 81 +Information not to be disclosed +(3) The Commissioner and every person acting on behalf +or under the direction of the Commissioner, in exercising +their powers and performing their duties and functions +under this Act, must not disclose information subject to a +certificate issued under section 38.13 or 38.41 of the +Canada Evidence Act and must take every reasonable +precaution to avoid the disclosure of that information. +Power to delegate +(4) The Commissioner must not delegate the investiga- +tion or inquiry in respect of any complaint relating to in- +formation subject to a certificate issued under section +38.13 or 38.41 of the Canada Evidence Act except to one +of a maximum of four officers or employees of the Com- +missioner specifically designated by the Commissioner +for the purpose of conducting that investigation or in- +quiry, as the case may be. +(3) If section 4 of the other Act comes into force +before section 93 of this Act, then that section 93 +is repealed. +(4) If section 4 of the other Act comes into force +on the same day as section 93 of this Act, then +that section 93 is deemed to have come into force +before that section 4. +Coming into Force +60th day after royal assent +112 This Part, other than sections 109 to 111, +comes into force on the 60th day after the day on +which this Act receives royal assent. +PART 4 +Foreign Influence Transparency +and Accountability Act +Enactment of Act +Enactment +113 The Foreign Influence Transparency and +Accountability Act is enacted as follows: +An Act respecting the provision and registration of +information in relation to arrangements entered into +with foreign states or powers and their proxies under +which persons undertake to carry out certain +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 3 Measures Relating to the Protection of Information +DIVISION 4 Transitional Provisions, Coordinating Amendments and Coming into Force +Coordinating Amendments +Sections 111-113 + +Page 82 +activities in relation to political or governmental pro- +cesses in Canada +Preamble +Whereas Canada’s national security is increasingly +challenged by foreign states or powers and their +proxies; +Whereas interference by foreign states or powers +and their proxies has a significant impact on +Canada’s international relations and foreign policy; +Whereas efforts by foreign states or powers and their +proxies to influence, in a non-transparent manner, +political and governmental processes at all levels of +government +in +Canada +have +systemic +effects +throughout the country and endanger democracy, +sovereignty and core Canadian values; +Whereas efforts by foreign states or powers and their +proxies to influence, in a non-transparent manner, +political and governmental processes at one level of +government in Canada may have effects on the politi- +cal and governmental processes of another level of +government; +Whereas some of those efforts have a particularly +negative effect on certain communities in Canada; +Whereas there is a growing consensus in Canada and +among its allies that foreign influence registries are a +necessary tool to lessen foreign interference in the +affairs of sovereign states; +Whereas it is desirable that information respecting +certain foreign influence activities that are carried out +in relation to political or governmental processes in +Canada be registered in a way that makes it accessi- +ble to the public; +Whereas the registration of that information should +not impede freedoms that are vital to Canada’s politi- +cal culture; +And whereas it is desirable that an independent pub- +lic office holder administer and enforce requirements +respecting the registration of that information; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 83 +Short Title +Short title +1 This Act may be cited as the Foreign Influence Trans- +parency and Accountability Act. +Definitions +Definitions +2 The following definitions apply in this Act. +arrangement means an arrangement under which a +person undertakes to carry out, under the direction of or +in association with a foreign principal, any of the follow- +ing activities in relation to a political or governmental +process in Canada: +(a) communicating with a public office holder; +(b) communicating or disseminating or causing to be +communicated or disseminated by any means, includ- +ing social media, information that is related to the po- +litical or governmental process; +(c) distributing money or items of value or providing a +service or the use of a facility. (arrangement) +Commissioner means the Foreign Influence Trans- +parency Commissioner appointed under subsection 9(1). +(commissaire) +foreign principal means a foreign economic entity, a +foreign entity, a foreign power or a foreign state, as +those expressions are defined in subsection 2(1) of the +Security of Information Act. (commettant étranger) +Minister means the Minister of Public Safety and Emer- +gency Preparedness. (ministre) +person includes a corporation, a trust, a joint venture, a +partnership, a fund, an unincorporated association or or- +ganization and any other legal entity. (personne) +political or governmental process includes +(a) any proceeding of a legislative body; +(b) the development of a legislative proposal; +(c) the development or amendment of any policy or +program; +(d) the making of a decision by a public office holder +or government body, including the awarding of a con- +tract; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 84 +(e) the holding of an election or referendum; and +(f) the nomination of a candidate or the development +of an electoral platform by a political party. (proces- +sus politique ou gouvernemental) +public office holder means an individual included in a +class of individuals specified in the regulations and, un- +less they are excluded by the regulations, any of the fol- +lowing individuals: +(a) a public office holder as defined in subsection +2(1) of the Lobbying Act; +(b) an individual referred to in any of paragraphs +4(1)(a) to (c) of that Act; +(c) an individual referred to in paragraph 4(1)(d) or +(d.1) of that Act; +(d) an officer or employee of an entity referred to in +subparagraph 4(c)(ii) of this Act. (titulaire d’une +charge publique) +Purpose +Purpose +3 The purpose of this Act is +(a) to ensure that persons who, under an arrange- +ment, carry out activities in relation to a political or +governmental process in Canada do so in a transpar- +ent manner; +(b) to deter foreign principals from making efforts to +influence political or governmental processes in +Canada in a non-transparent manner; +(c) to raise public awareness of efforts by foreign prin- +cipals to influence political or governmental processes +in Canada; and +(d) to strengthen national security. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 85 +Application +Application +4 This Act applies to arrangements relating to any of the +following political or governmental processes: +(a) federal political or governmental processes; +(b) provincial, territorial, or municipal political or +governmental processes; +(c) the political or governmental processes of +(i) a council, government or other entity that is au- +thorized to act on behalf of an Indigenous group, +community or people that holds rights recognized +and affirmed by section 35 of the Constitution Act, +1982, or +(ii) any other entity that represents the interests of +First Nations, the Inuit or the Métis. +Provision of Information +Duty to provide information +5 (1) A person who enters into an arrangement with a +foreign principal must, within 14 days after the day on +which they enter into the arrangement, provide the Com- +missioner with the information specified in the regula- +tions. +Duty to update information +(2) The person must, in accordance with the regulations, +also provide the Commissioner with updates on any in- +formation they have provided under this section. +Non-application — persons +6 (1) Section 5 does not apply to any of the following +persons: +(a) a foreign national who holds a passport that con- +tains a valid diplomatic, consular, official or special +representative acceptance issued by the Chief of Proto- +col for the Department of Foreign Affairs, Trade and +Development; +(b) an employee of a foreign principal who is acting +openly in the employee’s official capacity; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 86 +(c) a person who is included in a class of persons +specified in the regulations. +Non-application — arrangements +(2) Section 5 does not apply to any of the following ar- +rangements: +(a) an arrangement to which His Majesty in right of +Canada is a party; +(b) an arrangement that is included in a class of ar- +rangements specified in the regulations. +Prohibition — false or misleading information +7 A person must not knowingly provide any false or mis- +leading information to the Commissioner or to any per- +son acting on the Commissioner’s behalf or under the +Commissioner’s direction. +Registry +Duties of Commisioner +8 (1) The Commissioner must establish and maintain a +registry that contains information provided under sec- +tion 5 that is included in a class of information specified +in the regulations. +Accessible to public +(2) The registry must be accessible to the public. +Foreign Influence Transparency +Commissioner +Appointment +9 (1) The Governor in Council is to appoint an individu- +al to be known as the Foreign Influence Transparency +Commissioner, to be responsible for the administration +and enforcement of this Act. +Consultation +(2) The appointment is to be made after +(a) consultation with +(i) the Leader of the Government in the Senate or +Government Representative in the Senate and the +Leader of the Opposition in the Senate, +(ii) the Leader or Facilitator of every other recog- +nized party or parliamentary group in the Senate, +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 87 +(iii) the Leader of the Opposition in the House of +Commons, and +(iv) the leader in the House of Commons of each +party having at least 12 members in that House; +and +(b) approval of the appointment by resolution of the +Senate and House of Commons. +Tenure of office and removal +(3) Subject to this section, the Commissioner holds office +during good behaviour for a term of up to seven years, +but may be removed for cause by the Governor in Council +at any time. +Reappointment +(4) The Commissioner is eligible to be reappointed for +one additional term of up to seven years. +Interim appointment +(5) In the event of the absence or incapacity of the Com- +missioner, or if that office is vacant, the Governor in +Council may appoint an individual to hold that office in +the interim for a term of up to six months, and that indi- +vidual is to, while holding office, be paid the remunera- +tion and expenses that may be fixed by the Governor in +Council. +Remuneration +10 (1) The Commissioner is to be paid the remuneration +that is fixed by the Governor in Council. +Travel and living expenses +(2) The Commissioner is entitled to be paid, in accor- +dance with Treasury Board directives, reasonable travel +and living expenses incurred in the exercise of their pow- +ers and the performance of their duties and functions un- +der this Act while absent from their ordinary place of +work. +Clarifications +(3) For greater certainty, the Commissioner is an em- +ployee for the purposes of the Government Employees +Compensation Act and is employed in the federal public +administration for the purposes of any regulations made +under section 9 of the Aeronautics Act. +Deputy Commissioners and staff +11 (1) The Deputy Commissioners and officers and em- +ployees that are necessary to enable the Commissioner to +exercise their powers and perform their duties and func- +tions under this Act are to be appointed in accordance +with the Public Service Employment Act. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 88 +Powers, duties and functions of Deputy +Commissioners +(2) The Deputy Commissioners are to exercise the pow- +ers, and perform the duties and functions, that the Com- +missioner may assign to them. +Technical assistance +12 The Commissioner may engage on a temporary basis +the services of persons having technical or specialized +knowledge of any matter relating to the Commissioner’s +work to advise and assist the Commissioner in the exer- +cise of their powers and performance of their duties and +functions and, with the approval of the Treasury Board, +may fix and pay the remuneration and expenses of those +persons. +Advisory opinions and interpretation bulletins +13 (1) The Commissioner may issue advisory opinions +and interpretation bulletins with respect to the enforce- +ment, interpretation or application of this Act. +Clarifications +(2) The advisory opinions and interpretation bulletins +are not statutory instruments for the purposes of the +Statutory Instruments Act and are not binding. +Immunity +14 No civil or criminal proceeding lies against the Com- +missioner, or any person acting on their behalf or under +their direction, in respect of anything that is done or +omitted to be done in good faith in the course of the exer- +cise or performance, or purported exercise or perfor- +mance, of any power, duty or function of the Commis- +sioner under this Act. +Confidentiality +Limitation on disclosure +15 With the exception of information in the registry +made accessible to the public under section 8, the Com- +missioner, and any person acting on the Commissioner’s +behalf or under the Commissioner’s direction, may not +disclose any information that comes to their knowledge +in the performance of their duties and functions under +this Act, unless +(a) the disclosure is, in the opinion of the Commis- +sioner, necessary for the purpose of conducting an in- +vestigation under section 16; +(b) the information is disclosed in the course of pro- +ceedings for a violation under this Act; +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 89 +(c) the information is disclosed in the course of a +prosecution for an offence under section 131 of the +Criminal Code (perjury) in respect of a statement +made to the Commissioner; +(d) the Commissioner believes on reasonable grounds +that the disclosure may assist a law enforcement agen- +cy in the investigation of an offence under this or any +other Act of Parliament or of the legislature of a +province or territory; +(e) the disclosure is authorized under the regulations; +or +(f) the disclosure is otherwise permitted, authorized +or required by law. +Investigations +Power to investigate +16 (1) The Commissioner may conduct an investigation +for the purpose of ensuring compliance with subsection +5(1) or (2) or section 7. +Powers on investigation +(2) In conducting an investigation, the Commissioner +may +(a) in the same manner and to the same extent as a +superior court of record, +(i) summon and enforce the attendance of persons +before the Commissioner and compel them to give +oral or written evidence on oath or solemn affirma- +tion, and +(ii) compel persons to produce any documents or +other things that the Commissioner considers rele- +vant for the investigation; +(b) administer oaths and solemn affirmations; and +(c) receive and accept information, whether or not it +would be admissible as evidence in a court of law. +Evidence in other proceedings +17 Evidence given by a person in an investigation and +evidence of the existence of an investigation are inadmis- +sible against the person in a court or in any other pro- +ceeding, other than in a proceeding for a violation under +this Act or in a prosecution of the person for an offence +under section 131 of the Criminal Code (perjury) in re- +spect of a statement made to the Commissioner. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 90 +Administrative Monetary +Penalties +Violation and liability +18 (1) A person who contravenes subsection 5(1) or (2) +or section 7 commits a violation and is liable to an ad- +ministrative monetary penalty. +Purpose +(2) The purpose of an administrative monetary penalty is +to promote compliance with this Act and not to punish. +Violation or offence +(3) If an act or omission may be proceeded with as a vio- +lation or as an offence, proceeding with it in one manner +precludes proceeding with it in the other. +Notice of violation +19 (1) The Commissioner may issue a notice of violation +to a person if the Commissioner has reasonable grounds +to believe that the person has committed a violation. +Contents +(2) The notice of violation must set out +(a) the person’s name; +(b) the violation at issue; +(c) the amount of the administrative monetary penal- +ty to which the person is liable; +(d) the person’s right, within 30 days after the day on +which the notice is served or within any longer period +that the Commissioner may specify, to pay the penalty +or to make representations to the Commissioner with +respect to the violation and the penalty, and the man- +ner for doing so; and +(e) the fact that, if the person does not pay the penalty +or make representations in accordance with the no- +tice, the person will be deemed to have committed the +violation and the Commissioner may impose a penalty +in respect of it. +Payment of penalty +20 (1) If the person pays the penalty in accordance with +the notice of violation, they are deemed to have commit- +ted the violation and proceedings in respect of it are end- +ed. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 91 +Decision — commission of violation +(2) If the person makes representations in accordance +with the notice, the Commissioner must decide, on a bal- +ance of probabilities, whether the person committed the +violation and, if so, may impose the penalty set out in the +notice, a lesser penalty or no penalty. +Failure to pay or make representations +(3) A person who neither pays the penalty nor makes +representations in accordance with the notice is deemed +to have committed the violation and the Commissioner +may impose the penalty set out in the notice, a lesser +penalty or no penalty. +Notice of decision +(4) The Commissioner must cause notice of any decision +made under subsection (2) or (3) to be served on the per- +son. +Publication +21 (1) The Commissioner must make public the nature +of a violation, the name of the person who committed it +and the amount of the penalty imposed, if any. +Reasons +(2) In doing so, the Commissioner may include the rea- +sons for their decision, including the relevant facts, anal- +ysis and considerations that formed part of it. +Regulations +22 The Governor in Council may make regulations re- +specting the administrative monetary penalties scheme, +including regulations respecting +(a) the amount, or range of amounts, of the adminis- +trative monetary penalties that may be imposed; +(b) the factors to be taken into account in relation to +the imposition of an administrative monetary penalty; +(c) compliance agreements; and +(d) the individuals or classes of individuals who may +exercise or perform any of the Commissioner’s pow- +ers, duties or functions in relation to the scheme, in- +cluding the designation of such individuals or classes +of individuals by the Commissioner. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 92 +Offences +Contravention — subsection 5(1) or (2) or section 7 +23 (1) Every person commits an offence if they contra- +vene subsection 5(1) or (2) or section 7. +Due diligence defence +(2) A person is not to be found guilty of an offence under +subsection (1), other than for a contravention of section +7, if they establish that they exercised due diligence to +prevent the commission of the offence. +Obstruction +24 Every person commits an offence if they knowingly +obstruct the Commissioner, or any person acting on the +Commissioner’s behalf or under the Commissioner’s di- +rection, in the conduct of any of the Commissioner’s +powers, duties and functions under this Act. +Punishment — sections 23 and 24 +25 Every person who commits an offence under section +23 or 24 is liable +(a) on conviction on indictment, to a fine of not more +than $5 million or to imprisonment for a term of not +more than five years, or to both; or +(b) on summary conviction, to a fine of not more +than $200,000 or to imprisonment for a term of not +more than two years less a day, or to both. +Judicial Review +Rules +26 (1) The following rules apply to judicial review pro- +ceedings in respect of decisions made by the Commis- +sioner under this Act: +(a) the judge must provide the applicant and the Com- +missioner with an opportunity to be heard; +(b) if the judge determines that evidence or other in- +formation provided by the Commissioner is not rele- +vant or if the Commissioner withdraws evidence or +other information, the judge must not base their deci- +sion on that evidence or other information and must +return it to the Commissioner; and +(c) the judge must ensure the confidentiality of all evi- +dence and other information that the Commissioner +withdraws. +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 93 +Protection of information on appeal +(2) Subsection (1) applies to any appeal of a decision +made by a judge in relation to the judicial review pro- +ceedings referred to in this section and to any further ap- +peal, with any necessary modifications. +Definition of judge +(3) In this section, judge means the Chief Justice of the +Federal Court or a judge of that Court designated by the +Chief Justice. +Regulations +Regulations +27 The Governor in Council may make regulations +(a) specifying classes of individuals for the purposes +the definition public office holder in section 2; +(b) excluding classes of individuals from that defini- +tion; +(c) specifying the information to be provided for the +purposes of section 5; +(d) respecting the updating of information for the +purposes of subsection 5(2); +(e) specifying classes of persons for the purposes of +paragraph 6(1)(c) and classes of arrangements for the +purposes of paragraph 6(2)(b); +(f) specifying the classes of information to be con- +tained in the registry referred to in section 8; +(g) respecting the retention and disposal by the Com- +missioner of information contained in the registry re- +ferred to in section 8; +(h) authorizing government institutions, as defined +in section 3 of the Privacy Act, or entities specified in +the regulations to disclose information to the Commis- +sioner and any other individual referred to in subsec- +tion 11(1) for the purposes specified in the regula- +tions; and +(i) respecting the disclosure of information for the +purposes of paragraph 15(e). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 94 +Reports +Annual report +28 (1) The Commissioner must, within six months after +the end of each fiscal year, submit to the Minister an an- +nual report on the Commissioner’s activities during that +year. +Tabling in Parliament +(2) The Minister must cause the report to be tabled in +each House of Parliament on any of the first 15 days on +which the House is sitting after the day on which the +Minister receives it. +Special reports +29 (1) The Commissioner may, at any time, submit a +special report to the Minister on any matter that is within +the scope of the Commissioner’s powers, duties and func- +tions. +Tabling in Parliament +(2) The Minister must cause the special report to be +tabled in each House of Parliament on any of the first 15 +days on which the House is sitting after the day on which +the Minister receives it. +Consultation +30 (1) In preparing an annual or special report, the +Commissioner must consult with the deputy heads con- +cerned to ensure that it does not contain information +whose disclosure would be injurious to international re- +lations, national defence or national security. +Definition of deputy head +(2) In this section, deputy head has the same meaning +as in section 2 of the National Security and Intelligence +Review Agency Act. +Review +Review of Act +31 (1) During the first year after a general election, a +comprehensive review of this Act and its operation must +be undertaken by the committee of the Senate or of the +House of Commons that is designated or established for +that purpose. +Report +(2) The committee must, within one year after the review +is undertaken — or within any further period that the +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Section +113 + +Page 95 +Senate or the House of Commons, as the case may be, au- +thorizes — submit to the appropriate House a report on +the review that includes a statement of any changes that +the committee recommends. +Response +32 The Minister must, no later than 120 days after the +day on which the report referred to in subsection 31(2) is +submitted, cause to be tabled in each House of Parlia- +ment a response that addresses each of the changes rec- +ommended in the report. +Transitional Provisions +Existing arrangements — federal processes +33 If, before the day on which paragraph 4(a) comes into +force, a person has entered into an arrangement with a +foreign principal in relation to a process referred to in +that paragraph and the arrangement is in force on that +day, then subsection 5(1) applies to the person but the re- +quired information must be provided within 60 days after +that day. +Existing arrangements — provincial, territorial or +municipal processes +34 If, before the day on which paragraph 4(b) comes into +force, a person has entered into an arrangement with a +foreign principal in relation to a process referred to in +that paragraph and the arrangement is in force on that +day, then subsection 5(1) applies to the person but the re- +quired information must be provided within 60 days after +that day. +Existing arrangements — Indigenous processes +35 If, before the day on which paragraph 4(c) comes into +force, a person has entered into an arrangement with a +foreign principal in relation to a process referred to in +that paragraph and the arrangement is in force on that +day, then subsection 5(1) applies to the person but the re- +quired information must be provided within 60 days after +that day. +Consequential Amendments +R.S., c. P-36 +Public Service Superannuation Act +114 Part II of Schedule I to the Public Service +Superannuation Act is amended by adding the +following in alphabetical order: +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Enactment of Act +Sections 113-114 + +Page 96 +Foreign Influence Transparency Commissioner +Commissaire à la transparence en matière d’in- +fluence étrangère +2017, c. 15 +National Security and Intelligence +Committee of Parliamentarians Act +115 (1) The definition department in section 2 of +the National Security and Intelligence Commit- +tee of Parliamentarians Act is replaced by the +following: +department means, except in subsection 25(2), a de- +partment named in Schedule I to the Financial Adminis- +tration Act, a division or branch of the federal public ad- +ministration — other than a review body or the office of +the Intelligence Commissioner — set out in column I of +Schedule I.1 to that Act, a corporation named in Schedule +II to that Act, a parent Crown corporation as defined in +subsection 83(1) of that Act, the Canadian Forces or the +Foreign Influence Transparency Commissioner appoint- +ed under subsection 9(1) of the Foreign Influence Trans- +parency and Accountability Act. (ministère) +(2) The definition appropriate Minister in section 2 +of the Act is amended by striking out “or” at the +end of paragraph (c.1), by adding “or” at the end +of paragraph (d) and by adding the following af- +ter paragraph (d): +(e) with respect to the Foreign Influence Transparen- +cy Commissioner appointed under subsection 9(1) of +the Foreign Influence Transparency and Accountabil- +ity Act, the Minister of Public Safety and Emergency +Preparedness. (ministre compétent) +2019, c. 13, s. 2 +National Security and Intelligence +Review Agency Act +116 (1) The definition department in section 2 of +the National Security and Intelligence Review +Agency Act is replaced by the following: +department means, other than in subsection 42(2), a +department named in Schedule I to the Financial Ad- +ministration Act, a division or branch of the federal pub- +lic administration — other than a review body and the +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Consequential Amendments +Public Service Superannuation Act +Sections 114-116 + +Page 97 +office of the Intelligence Commissioner — set out in col- +umn I of Schedule I.1 to that Act, a corporation named in +Schedule II to that Act, a parent Crown corporation as +defined in subsection 83(1) of that Act, the Canadian +Forces or the Foreign Influence Transparency Commis- +sioner appointed under subsection 9(1) of the Foreign +Influence Transparency and Accountability Act. (minis- +tère) +(2) The definition appropriate Minister in section 2 +of the Act is amended by striking out “or” at the +end of paragraph (d), by adding “or” at the end of +paragraph (e) and by adding the following after +paragraph (e): +(f) with respect to the Foreign Influence Transparency +Commissioner appointed under subsection 9(1) of the +Foreign Influence Transparency and Accountability +Act, the Minister of Public Safety and Emergency Pre- +paredness. (ministre compétent) +Coming into Force +Order in council +117 (1) Subject to subsections (2) and (3), this +Part comes into force on a day to be fixed by or- +der of the Governor in Council. +Order in council +(2) Paragraph (b) of the definition public office +holder in section 2 of the Foreign Influence +Transparency and Accountability Act, as enact- +ed by section 113, and paragraph 4(b) of that Act +come into force on a day to be fixed by order of +the Governor in Council, but that day must not be +before the day referred to in subsection (1). +Order in council +(3) Paragraphs (c) and (d) of the definition public +office holder in section 2 of the Foreign Influence +Transparency and Accountability Act, as enact- +ed by section 113, and paragraph 4(c) of that Act +come into force on a day to be fixed by order of +the Governor in Council, but that day must not be +before the day referred to in subsection (1). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +PART 4 Foreign Influence Transparency and Accountability Act +Consequential Amendments +National Security and Intelligence Review Agency Act +Sections 116-117 + +Page 98 +SCHEDULE 1 +(Section 46) +SCHEDULE 2 +FORM 1 +(Subsection 20.3(2)) +Application to Obtain a +Preservation Order +(Court File No.) +FEDERAL COURT +IN THE MATTER OF an application by (Name) for a +preservation order under section (12 or 16) and subsec- +tion 20.3(2) of the Canadian Security Intelligence Service +Act, R.S.C. 1985, c. C-23 +AND IN THE MATTER OF (Subject) +This is the information of (name of Director or designated +employee), of ................... (“the applicant”). +The applicant says that they have reasonable grounds to +suspect that (specify the information, record, document +or thing) is in the possession or control of (name of the +person or entity) and will assist the Canadian Security In- +telligence Service to investigate, within or outside +Canada, a threat to the security of Canada or to perform +its duties and functions under section 16 of the Canadian +Security Intelligence Service Act. +The applicant says that the order is necessary to prevent +the loss or destruction or ensure the preservation of the +information, record, document or thing. +The applicant also says that the Director or a designated +employee of the Service intends to apply or has applied +for a production order under section 20.4 of that Act or a +warrant under section 21 or 22.21 of that Act to obtain the +(information, record, document or thing) or under section +23 of that Act to remove a thing. +The reasonable grounds are: +The applicant therefore requests that (name of the person +or entity) be ordered to preserve the (specify the informa- +tion, record, document or thing) that is in their posses- +sion or control when they receive the order for 90 days +after the day on which the order is made. +Sworn before me on (date), at (place). +(Signature of applicant) +(Signature of commissioner for taking oaths) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 1 + +Page 99 +FORM 2 +(Subsection 20.3(3)) +Preservation Order +(Court File No.) +FEDERAL COURT +IN THE MATTER OF an application by (Name) for a +preservation order under section (12 or 16) and subsec- +tion 20.3(2) of the Canadian Security Intelligence Service +Act, R.S.C. 1985, c. C-23 +AND IN THE MATTER OF (Subject) +To (name of person or entity), of ...................: +Whereas I am satisfied by information on oath of (name +of Director or designated employee), of ..................., +(a) that there are reasonable grounds to suspect that +(specify the information, record, document or thing) is +in your possession or control and will assist the Cana- +dian Security Intelligence Service to investigate, within +or outside Canada, a threat to the security of Canada +or to perform its duties and functions under section 16 +of the Canadian Security Intelligence Service Act; +(b) that the order is necessary to prevent the loss or +destruction or ensure the preservation of the informa- +tion, record, document or thing; and +(c) that the Director or a designated employee of the +Service intends to apply or has applied for a produc- +tion order under section 20.4 of that Act or a warrant +under section 21 or 22.21 of that Act to obtain the (in- +formation, record, document or thing) or under section +23 of that Act to remove a thing. +Therefore, you are required to preserve the (specify the +information, record, document or thing) that is in your +possession or control when you receive this order until +(insert date) unless, before that date, the (specify the in- +formation, record, document or thing) is obtained under +a production order made under section 20.4 of that Act or +a warrant issued under section 21 or 22.21 of that Act or a +thing is removed in accordance with a warrant issued un- +der 23 of that Act. +You are required to destroy the (specify the information, +record, document or thing) that would not be retained in +the ordinary course of business, (and, if applicable, and +any document that is prepared for the purpose of pre- +serving the information, record, document or thing) in ac- +cordance with section 20.8 of that Act. If you contravene +that provision without lawful excuse, you may be subject +to a fine, to imprisonment or to both. +Dated (date), at (place). +(Signature of judge) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 1 + +Page 100 +FORM 3 +(Subsection 20.4(2)) +Application to Obtain a +Production Order +(Court File No.) +FEDERAL COURT +IN THE MATTER OF an application by (Name) for a pro- +duction order under section (12 or 16) and subsection +20.4(2) of the Canadian Security Intelligence Service Act, +R.S.C. 1985, c. C-23 +AND IN THE MATTER OF (Subject) +This is the information of (name of Director or designated +employee), of ................... (“the applicant”). +The applicant says that they have reasonable grounds to +believe that (specify the information, record or docu- +ment) is in the possession or control of (name of the per- +son or entity) and that it will assist the Canadian Security +Intelligence Service to investigate, within or outside +Canada, a threat to the security of Canada or to perform +its duties and functions under section 16 of the Canadian +Security Intelligence Service Act. +The applicant says that they have obtained the approval +of the Minister of Public Safety and Emergency Prepared- +ness to make this application. +The reasonable grounds are: +The applicant therefore requests that (name of the person +or entity) be ordered to produce (specify the information, +record or document) that is in their possession or control +when they receive the order. +Sworn before me on (date), at (place). +(Signature of applicant) +(Signature of commissioner for taking oaths) +FORM 4 +(Subsection 20.4(3)) +Production Order +(Court File No.) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 1 + +Page 101 +FEDERAL COURT +IN THE MATTER OF an application by (Name) for a pro- +duction order under section (12 or 16) and subsection +20.4(2) of the Canadian Security Intelligence Service Act, +R.S.C. 1985, c. C-23 +AND IN THE MATTER OF (Subject) +To (name of person or entity), of ...................: +Whereas I am satisfied by information on oath of (name +of Director or designated employee), of ..................., that +there are reasonable grounds to believe that (specify the +information, record or document) is in your possession +or control and that it will assist the Canadian Security In- +telligence Service to investigate, within or outside +Canada, a threat to the security of Canada or to perform +its duties and functions under section 16 of the Canadian +Security Intelligence Service Act. +Therefore, you are ordered to produce (specify the infor- +mation, record or document) that is in your possession or +control when you receive this order. +The (specify the information, record or document) must +be produced to the Director or an employee of the Ser- +vice in accordance with that person’s instructions, within +(time) and in (form). +You have the right to apply to revoke or vary this order in +accordance with section 20.5 of that Act. +Dated (date), at (place). +(Signature of judge) +FORM 5 +(Subsection 20.5(2)) +Notice — Application for +Revocation or Variation of a +Production Order +(Court File No. — to match Production Order) +FEDERAL COURT +IN THE MATTER OF an application by (Name) for the re- +vocation or variation of a production order under section +20.5 of the Canadian Security Intelligence Service Act, +R.S.C. 1985, c. C-23 +NOTICE +This is a notice that (name of person or entity named in +the order) (“the applicant”) intends to apply to the Feder- +al Court for the revocation or variation of the production +order made on (date) and served on the applicant on +(date). +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 1 + +Page 102 +A copy of this notice has been provided to an employee +of the Canadian Security Intelligence Service on (date). +The applicant intends to file the application for revocation +or variation on or before (date), the date by which the ap- +plicant must comply with the production order. +Dated (date), at (place). +(Signature of applicant) +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 1 + +Page 103 +SCHEDULE 2 +(Section 56) +SCHEDULE 2 +(Subsection 8(1) and section 9.1) +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 16: Countering Foreign Interference Act +SCHEDULE 2 + +Page 104 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-74_4.txt b/task6_model_deployment/assets/C-74_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e3f2f14913b410c01a50e6b60d2e0f52f4094ff8 --- /dev/null +++ b/task6_model_deployment/assets/C-74_4.txt @@ -0,0 +1,3674 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 18 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2025 +ASSENTED TO +JUNE 20, 2024 +BILL C-74 + +Page 2 +SUMMARY +This enactment grants the sum of $117,781,852,267 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 18 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2025 +[Assented to 20th June, 2024] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2025, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 2, +2024–25. +$117,781,852,267 granted for 2024–25 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $117,781,852,267 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025, not other- +wise provided for, which is the total of the following +amounts: +(a) $112,465,015,938, which is the total of the amounts +of the items set out in the Proposed Schedule 1 in the +Annex to the Main Estimates for the fiscal year ending +March 31, 2025 and in Schedule 1 to this Act less the +total of the interim appropriations granted on account +2021-2022-2023-2024 + +Page 4 +of those items by Appropriation Act No. 1, 2024–25; +and +(b) $5,316,836,329, which is the total of the amounts of +the items set out in the Proposed Schedule 2 in the An- +nex to those Estimates and in Schedule 2 to this Act +less the total of the interim appropriations granted on +account of those items by Appropriation Act No. 1, +2024–25. +Purpose of each item +3 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in Schedules 1 +and 2 are deemed to have effect as of April 1, 2024. +Adjustments in accounts of Canada — Schedule 1 +4 An appropriation that is granted by this Act or any +other Act and referred to in Schedule 1 may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +Adjustments in accounts of Canada — Schedule 2 +5 (1) An appropriation that is granted by this Act or any +other Act and referred to in Schedule 2 may be charged +after the end of the fiscal year following the fiscal year for +which the appropriation is granted at any time before the +day on which the Public Accounts for that second fiscal +year are tabled in Parliament, for the purpose of making +adjustments in the accounts of Canada for that second +fiscal year that do not require payments out of the Con- +solidated Revenue Fund. +Order of payment +(2) Despite any other provision of this Act, amounts ap- +propriated by this Act and set out in Schedule 2 may be +paid and applied at any time on or before March 31, 2026, +so long as every payment is charged first against the rele- +vant amount appropriated under any Act that is earliest +in time until that amount is exhausted, next against the +relevant amount appropriated under any other Act, in- +cluding this Act, that is next in time until that amount is +exhausted and so on. The balance of amounts so appro- +priated by this Act that have not been charged, subject to +the adjustments referred to in section 37 of the Financial +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +Sections 2-5 + +Page 5 +Administration Act, lapse at the end of the fiscal year fol- +lowing the fiscal year ending March 31, 2025. +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +Section +5 + +Page 6 +SCHEDULE 1 +Based on the Main Estimates 2024–25, the amount granted is $ +out in this Schedule ($184,704,262,441) less the total of the inter +ation Act No. 1, 2024–25 ($72,239,246,503). +Sums granted to His Majesty by this Act for the fiscal year endin +Vote No. +Items +ADMINISTRATIVE TRIBUNALS SUPPORT SERVICE OF C +Service canadien d’appui aux tribunaux administratif +1 +– Program expenditures +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +ATLANTIC CANADA OPPORTUNITIES AGENCY +Agence de promotion économique du Canada atlanti +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +ATOMIC ENERGY OF CANADA LIMITED +Énergie atomique du Canada limitée +1 +– Payments to the corporation for operating and capital +CANADA COUNCIL FOR THE ARTS +Conseil des Arts du Canada +1 +– Payments to the Council to be used for the furtheranc +section 8 of the Canada Council for the Arts Act +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1 +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +curred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the c +functions conferred on the Corporation under any +accordance with the Corporation’s authority under +Housing Corporation Act +CANADA POST CORPORATION +Société canadienne des postes +1 +– Payments to the Corporation for special purposes +CANADA SCHOOL OF PUBLIC SERVICE +École de la fonction publique du Canada +1 +– Program expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 7 +Vote No. +Items +CANADIAN ACCESSIBILITY STANDARDS DEVELOPMEN +Organisation canadienne d’élaboration de normes d’a +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN AIR TRANSPORT SECURITY AUTHORITY +Administration canadienne de la sûreté du transport a +1 +– Payments to the Authority for operating and capital ex +CANADIAN BROADCASTING CORPORATION +Société Radio-Canada +1 +– Payments to the Corporation for operating expenditur +5 +– Payments to the Corporation for working capital +10 +– Payments to the Corporation for capital expenditures +CANADIAN CENTRE FOR OCCUPATIONAL HEALTH AND +Centre canadien d’hygiène et de sécurité au travail +1 +– Program expenditures +CANADIAN COMMERCIAL CORPORATION +Corporation commerciale canadienne +1 +– Payments to the Corporation +CANADIAN DAIRY COMMISSION +Commission canadienne du lait +1 +– Program expenditures +CANADIAN ENERGY REGULATOR +Régie canadienne de l’énergie +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +CANADIAN FOOD INSPECTION AGENCY +Agence canadienne d’inspection des aliments +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +5 +– Capital expenditures +CANADIAN GRAIN COMMISSION +Commission canadienne des grains +1 +– Program expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 8 +Vote No. +Items +CANADIAN HIGH ARCTIC RESEARCH STATION +Station canadienne de recherche dans l’Extrême-Arct +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN HUMAN RIGHTS COMMISSION +Commission canadienne des droits de la personne +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +CANADIAN INSTITUTES OF HEALTH RESEARCH +Instituts de recherche en santé du Canada +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +CANADIAN INTERGOVERNMENTAL CONFERENCE SECR +Secrétariat des conférences intergouvernementales c +1 +– Program expenditures +CANADIAN MUSEUM FOR HUMAN RIGHTS +Musée canadien des droits de la personne +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF HISTORY +Musée canadien de l’histoire +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF IMMIGRATION AT PIER 21 +Musée canadien de l’immigration du Quai 21 +1 +– Payments to the Museum for operating and capital ex +CANADIAN MUSEUM OF NATURE +Musée canadien de la nature +1 +– Payments to the Museum for operating and capital ex +CANADIAN NORTHERN ECONOMIC DEVELOPMENT AG +Agence canadienne de développement économique d +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN NUCLEAR SAFETY COMMISSION +Commission canadienne de sûreté nucléaire +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 9 +Vote No. +Items +CANADIAN RACE RELATIONS FOUNDATION +Fondation canadienne des relations raciales +1 +– Payments to the Foundation for its activities, as referr +the Canadian Race Relations Foundation Act +CANADIAN RADIO-TELEVISION AND TELECOMMUNICA +Conseil de la radiodiffusion et des télécommunication +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +ed to the conduct of its operations, up to amounts ap +Board +CANADIAN SECURITY INTELLIGENCE SERVICE +Service canadien du renseignement de sécurité +1 +– Program expenditures +CANADIAN SPACE AGENCY +Agence spatiale canadienne +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +CANADIAN TOURISM COMMISSION +Commission canadienne du tourisme +1 +– Payments to the Commission +CANADIAN TRANSPORTATION ACCIDENT INVESTIGAT +Bureau canadien d’enquête sur les accidents de trans +transports +1 +– Program expenditures +CANADIAN TRANSPORTATION AGENCY +Office des transports du Canada +1 +– Program expenditures +CIVILIAN REVIEW AND COMPLAINTS COMMISSION FOR +MOUNTED POLICE +Commission civile d’examen et de traitement des pla +Gendarmerie royale du Canada +1 +– Program expenditures +COMMUNICATIONS SECURITY ESTABLISHMENT +Centre de la sécurité des télécommunications +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +including the provision of internal support services un +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 10 +Vote No. +Items +COPYRIGHT BOARD +Commission du droit d’auteur +1 +– Program expenditures +CORRECTIONAL SERVICE OF CANADA +Service correctionnel du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority to deposit into the Inmate Welfare Fund rev +cal year from projects operated by inmates and finan +– Authority to operate canteens in federal institutions a +fiscal year, revenue from sales into the Inmate Welfar +– Payments, in accordance with terms and conditions p +in Council, +(a) to or on behalf of discharged inmates who suff +caused by participation in normal program activity +(b) to dependants of deceased inmates and discha +resulted from participation in normal program act +– Authority for the Minister of Public Safety and Emerge +to the approval of the Governor in Council, to enter in +province for +(a) the confinement in institutions of that province +committed or transferred to a penitentiary; +(b) compensation for the maintenance of such per +(c) payment in respect of the construction and rela +tions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +5 +– Capital expenditures, including +(a) payments to Indigenous governing bodies or In +defined in section 79 of the Corrections and Condi +connection with the provision of correctional servi +ferred to in section 81 of that Act; and +(b) payments to non-profit organizations involved +operations, provinces and municipalities towards +tion costs +10 +– To reduce from $17,000,000 to $11,000,000 the amoun +expenditures made for the purposes of the CORCAN +by Correctional Service Vote 11c, Appropriation Act N +by Correctional Service Vote 16b, Appropriation Act N +Correctional Service of Canada Vote 10a, Appropriatio +exceed that Fund’s revenues +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1 +– Program expenditures +DEPARTMENT FOR WOMEN AND GENDER EQUALITY +Ministère des Femmes et de l’Égalité des genres +1 +– Operating expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 11 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) collaborative research agreements and researc +(b) the administration of the AgriStability program +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audi +(b) activities undertaken under the Capital Experie +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year from the provision of services related +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 12 +Vote No. +Items +Canada — revenues that it receives in that fiscal year +services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +ties, for the capacity development for Indians and Inu +terials and equipment +– Authority to sell electric power to private consumers i +ternative local sources of supply are not available, in +conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +ownership of which +(a) may be transferred to provincial governments +proved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +ans at the discretion of the Minister of Crown-Indig +– Expenditures on buildings, works, land and equipmen +eral property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +L15 +– Loans to Indigenous claimants in accordance with ter +proved by the Governor in Council for the purpose of +research, development and negotiation of claims +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELO +Ministère de l’Emploi et du Développement social +1 +– Operating expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 13 +Vote No. +Items +– Authority to make recoverable expenditures in relatio +Canada Pension Plan and the Employment Insurance +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of services to assist provinces in +provincial programs funded under Labour Market +(b) the provision of internal support services unde +(c) any amount charged to a Crown corporation un +Government Employees Compensation Act in rela +for subrogated claims for Crown corporations; and +(d) the portion of the Government Employees Com +tal or agency subrogated claim settlements related +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1 +– Program expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Under subsection 8(2) of the Bretton Woods and Rela +amount of financial assistance provided by the Minist +rect payments to the International Development Asso +ceed $486,916,000 in Canadian dollars in the fiscal ye +DEPARTMENT OF FISHERIES AND OCEANS +Ministère des Pêches et des Océans +1 +– Operating expenditures +– Canada’s share of expenses of the international fisher +– Authority to provide free office accommodation for th +commissions +– Authority to make recoverable advances in the amoun +ternational fisheries commissions of joint cost project +– Authority to make recoverable advances for transport +er shipping services performed for individuals, outsid +ernments in the course of, or arising out of, the exerc +tion, including aids to navigation and shipping +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 14 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) in the course of, or arising from, the activities o +Guard; and +(b) from the provision of internal support services +Act +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Authority to make payments to provinces, municipalit +thorities as contributions towards construction done +– Authority for the purchase and disposal of commercia +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF FOREIGN AFFAIRS, TRADE AND DEVE +Ministère des Affaires étrangères, du Commerce et d +1 +– Operating expenditures, including those related to the +representatives abroad, to the staff of those represen +ment of Canadians to the staffs of international organ +– Authority to make recoverable advances to internation +amounts not exceeding the amounts of the shares of +– Expenditures in respect of the provision of office acco +tional Civil Aviation Organization +– Authority to make recoverable expenditures for assist +distressed Canadian citizens and Canadian residents w +their dependants +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) trade and education fairs; +(b) departmental publications; and +(c) the following services: +(i) training services provided by the Canadian F +(ii) trade missions and other international busin +(iii) investment development services, +(iv) international telecommunication services, +(v) other services provided abroad to other dep +Crown corporations and non-federal organizati +(vi) specialized consular services +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 15 +Vote No. +Items +– Contributions, including payments for other specified +sion of goods and services for +(a) the promotion of trade and investment; and +(b) international humanitarian assistance and assi +tional security, international development and glo +15 +– Payments made +(a) in respect of pension, insurance and social secu +rangements for employees locally engaged outsid +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such employees and for a +Treasury Board determines +20 +– Under subsection 12(2) of the International Developm +Assistance Act, the amount of financial assistance pro +Foreign Affairs, in consultation with the Minister of Fi +payments for the purpose of contributions to the inte +tions may not exceed $249,404,568 in the fiscal year 2 +L30 +– Loans under paragraph 3(1)(a) of the International Fin +DEPARTMENT OF HEALTH +Ministère de la Santé +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of services or the sale of products +being and to regulatory activities; and +(b) the provision of internal support services unde +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +cal year for Vote 1, 5 or 10 of the Department, and +(c) any revenues referred to in paragraph 32(1)(d) +tion Act of the Department +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1 +– Operating expenditures +– Expenditures on works, buildings and equipment +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 16 +Vote No. +Items +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and o +spect of that property +– Authority to provide, in respect of Indian and Inuit eco +ties, for the capacity development for Indians and Inu +terials and equipment +– Authority to sell electric power to private consumers i +ternative local sources of supply are not available, in +conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of services or the sale of products +tion and medical services; and +(b) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Expenditures on buildings, works, land and equipmen +ownership of which +(a) may be transferred to provincial governments +proved by the Governor in Council; or +(b) may be transferred to Indian bands, groups of +ans at the discretion of the Minister of Indigenous +– Expenditures on buildings, works, land and equipmen +eral property +– Authority to make recoverable expenditures on roads +amounts not exceeding the shares of provincial gove +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDUSTRY +Ministère de l’Industrie +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of internal support services unde +and the provision of internal support services to th +Property Office; +(b) activities and operations related to communica +munications Research Centre; +(c) services and insolvency processes under the Ba +Act at the Office of the Superintendent of Bankrup +(d) activities and operations carried out by Corpor +Canada Business Corporations Act, the Boards of +operatives Act and the Canada Not-for-profit Corp +(e) services and regulatory processes for mergers +ters, including pre-merger notifications, advance r +ten opinions, under the Competition Act at the Com +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 17 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +L15 +– Payments under subsection 14(2) of the Department o +L20 +– Loans under paragraph 14(1)(a) of the Department of +DEPARTMENT OF JUSTICE +Ministère de la Justice +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of mandatory legal services to fed +agencies; +(b) the provision to Crown corporations, non-feder +national organizations of optional legal services th +Department’s mandate; and +(c) the provision of internal support services unde +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF NATIONAL DEFENCE +Ministère de la Défense nationale +1 +– Operating expenditures +– Authority for total commitments, subject to allotment +of $74,200,898,576 for the purposes of Votes 1, 5 and +gardless of the year in which the payment of those co +which it is estimated that $45,516,020,917 will come d +years) +– Authority, subject to the direction of the Treasury Boa +penditures or advances in respect of materials suppli +on behalf of, individuals, corporations, outside agenc +ments and agencies and other governments +– Payments +(a) in respect of pension, insurance and social secu +rangements for employees locally engaged outsid +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such employees and for a +Treasury Board determines +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 18 +Vote No. +Items +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +which grants and contributions may include +(a) monetary payments or, in lieu of payment mad +(i) the provision of goods or services, or +(ii) the provision of the use of facilities; and +(b) the contributions that may be approved by the +cordance with section 3 of The Defence Appropria +(i) for the provision or transfer of defence equip +(ii) for the provision of services for defence pur +(iii) for the provision or transfer of supplies or f +es +15 +– Payments +(a) in respect of insurance and benefit programs o +members of the Regular Force and the Reserve Fo +and +(b) in respect of the administration of such progra +cluding premiums, contributions, benefit payment +tures made in respect of such members and for an +Treasury Board determines +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates u +the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +(d) research, consultation, testing, analysis and ad +research products as part of the departmental ope +(e) the provision of internal support services unde +cial Administration Act +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 19 +Vote No. +Items +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1 +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF PUBLIC WORKS AND GOVERNMENT +Ministère des Travaux publics et des Services gouver +1 +– Operating expenditures for the provision of accommo +tral services +– Authority to make recoverable expenditures in relatio +Canada Pension Plan, the Employment Insurance Act +Management Act +– Authority to expend revenues that it receives during t +the provision of accommodation, common and centra +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures including expenditures on works +– Authority to reimburse lessees of federal real property +improvements authorized by the Minister of Public W +vices +DEPARTMENT OF THE ENVIRONMENT +Ministère de l’Environnement +1 +– Operating expenditures +– Authority for the Minister of the Environment to enga +by different boards at the remuneration that those bo +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +provision of services, the sale of information product +fees, the granting of leases or the issuance of licenses +cluding +(a) research, analysis and scientific services; +(b) hydrometric surveys; +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 20 +Vote No. +Items +(c) regulatory services; +(d) monitoring services, including monitoring serv +sands; +(e) fees for entry to federal real property or federa +(f) permits; and +(g) services in respect of federal real property or fe +ing the granting of surface leases to oil and gas co +of licences for grazing +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +– Authority to make payments to provinces and municip +wards construction done by those bodies +– Authority to make recoverable advances not exceedin +of provincial and outside agencies of the cost of joint +tures on other than federal property +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including ones to developing countries +Fund for the Implementation of the Montreal Protoco +tary payments or the provision of goods, equipment o +DEPARTMENT OF TRANSPORT +Ministère des Transports +1 +– Operating expenditures +– Authority to make expenditures on other than federal +or arising out of the exercise of jurisdiction in, aerona +– Authority for the payment of commissions for revenu +nautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1 +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +tangible value to the property, payment of taxes, insu +– Expenditures related to, subject to the approval of the +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 21 +Vote No. +Items +(a) necessary remedial work on properties constru +price contracts and sold under the Veterans’ Land +correct defects for which neither the veteran nor th +financially responsible; and +(b) other work on other properties that is required +terest or right in those properties +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +listed for any grant may be increased or decreased, s +Treasury Board +– Contributions +DEPARTMENT OF WESTERN ECONOMIC DIVERSIFICAT +Ministère de la Diversification de l’économie de l’Oue +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +provision of internal support services under section 2 +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +ECONOMIC DEVELOPMENT AGENCY OF CANADA FOR +Agence de développement économique du Canada p +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR NO +Agence fédérale de développement économique pou +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 22 +Vote No. +Items +FEDERAL ECONOMIC DEVELOPMENT AGENCY FOR SO +Agence fédérale de développement économique pou +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +FINANCIAL TRANSACTIONS AND REPORTS ANALYSIS +Centre d’analyse des opérations et déclarations finan +1 +– Program expenditures +HOUSE OF COMMONS +Chambre des communes +1 +– Program expenditures, including payments in respect +Members’ constituency offices +– Contributions +– Authority to expend revenues that it receives during t +its activities +IMMIGRATION AND REFUGEE BOARD +Commission de l’immigration et du statut de réfugié +1 +– Program expenditures +IMPACT ASSESSMENT AGENCY OF CANADA +Agence canadienne d’évaluation d’impact +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the conduct of assessments by a review panel; +(b) the provision of internal support services unde +5 +– The grants listed in any of the Estimates for the fiscal y +– Contributions +INTERNATIONAL DEVELOPMENT RESEARCH CENTRE +Centre de recherches pour le développement internat +1 +– Payments to the Centre +INTERNATIONAL JOINT COMMISSION (CANADIAN SEC +Commission mixte internationale (section canadienne +1 +– Program expenditures +– Expenses of the Canadian Section, including salaries +– Expenses of studies, surveys and investigations by th +national References +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 23 +Vote No. +Items +– Expenses of the Commission under the Canada-Unite +Quality Agreement +INVEST IN CANADA HUB +Investir au Canada +1 +– Program expenditures +LAW COMMISSION OF CANADA +Commission du droit du Canada +1 +– Program expenditures +LEADERS’ DEBATES COMMISSION +Commission des débats des chefs +1 +– Program expenditures +LIBRARY AND ARCHIVES OF CANADA +Bibliothèque et Archives du Canada +1 +– Operating expenditures +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of access to the collection and the +from the collection; and +(b) the provision of internal support services unde +5 +– Capital expenditures +LIBRARY OF PARLIAMENT +Bibliothèque du Parlement +1 +– Program expenditures +– Authority to expend revenues that it receives in the fis +tivities +MARINE ATLANTIC INC. +Marine Atlantique S.C.C. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for transportation service +transportation services between Nova Scotia and New +and related vessels, terminals and infrastructure +MILITARY GRIEVANCES EXTERNAL REVIEW COMMITTE +Comité externe d’examen des griefs militaires +1 +– Program expenditures +MILITARY POLICE COMPLAINTS COMMISSION +Commission d’examen des plaintes concernant la po +1 +– Program expenditures +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 24 +Vote No. +Items +1 +– Payments to the Corporation for operating expenditur +NATIONAL CAPITAL COMMISSION +Commission de la capitale nationale +1 +– Payments to the Commission for operating expenditu +5 +– Payments to the Commission for capital expenditures +NATIONAL FILM BOARD +Office national du film +1 +– Program expenditures +NATIONAL GALLERY OF CANADA +Musée des beaux-arts du Canada +1 +– Payments to the Gallery for operating and capital exp +5 +– Payments to the Gallery for the acquisition of objects +ed costs +NATIONAL MUSEUM OF SCIENCE AND TECHNOLOGY +Musée national des sciences et de la technologie +1 +– Payments to the Museum for operating and capital ex +NATIONAL RESEARCH COUNCIL OF CANADA +Conseil national de recherches du Canada +1 +– Operating expenditures +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions, including the provision of goods and se +Telescope +NATIONAL SECURITY AND INTELLIGENCE REVIEW AGE +Secrétariat de l’Office de surveillance des activités en +nationale et de renseignement +1 +– Program expenditures +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gé +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +NORTHERN PIPELINE AGENCY +Administration du pipe-line du Nord +1 +– Program expenditures +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1 +– Operating expenditures +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 25 +Vote No. +Items +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +OFFICE OF THE AUDITOR GENERAL +Bureau du vérificateur général +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of audit professional services to m +Council of Legislative Auditors; and +(b) the inquiries conducted under section 11 of the +OFFICE OF THE CHIEF ELECTORAL OFFICER +Bureau du directeur général des élections +1 +– Program expenditures +OFFICE OF THE COMMISSIONER FOR FEDERAL JUDICIA +Bureau du commissaire à la magistrature fédérale +1 +– Operating expenditures of the Commissioner for Fede +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of administrative services and judicial training service +– Remuneration, allowances and expenses for judges, i +the Supreme Court of Yukon, the Supreme Court of th +and the Nunavut Court of Justice, not provided for by +5 +– Operating expenditures of the Canadian Judicial Coun +OFFICE OF THE COMMISSIONER OF LOBBYING +Commissariat au lobbying +1 +– Program expenditures +OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUA +Commissariat aux langues officielles +1 +– Program expenditures +OFFICE OF THE CONFLICT OF INTEREST AND ETHICS CO +Bureau du commissaire aux conflits d’intérêts et à l’é +1 +– Program expenditures +OFFICE OF THE CORRECTIONAL INVESTIGATOR OF CAN +Bureau de l’enquêteur correctionnel du Canada +1 +– Program expenditures +OFFICE OF THE DIRECTOR OF PUBLIC PROSECUTIONS +Bureau du directeur des poursuites pénales +1 +– Program expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 26 +Vote No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +(a) the provision of prosecution and prosecution-r +(b) the provision to Crown corporations, non-feder +national organizations of optional prosecution and +vices that are consistent with the Office’s mandate +(c) the provision of internal support services unde +OFFICE OF THE GOVERNOR GENERAL’S SECRETARY +Bureau du secrétaire du gouverneur général +1 +– Program expenditures +– Expenditures incurred for former Governors General, +their spouses, during their lifetimes and for a period o +their deaths, in respect of the performance of activitie +as a result of their having occupied the office of Gove +OFFICE OF THE INTELLIGENCE COMMISSIONER +Bureau du commissaire au renseignement +1 +– Program expenditures +OFFICE OF THE PARLIAMENTARY BUDGET OFFICER +Bureau du directeur parlementaire du budget +1 +– Program expenditures +OFFICE OF THE PUBLIC SECTOR INTEGRITY COMMISSIO +Commissariat à l’intégrité du secteur public +1 +– Program expenditures +– Contributions +OFFICE OF THE SENATE ETHICS OFFICER +Bureau du conseiller sénatorial en éthique +1 +– Program expenditures +OFFICE OF THE SUPERINTENDENT OF FINANCIAL INST +Bureau du surintendant des institutions financières +1 +– Program expenditures +OFFICES OF THE INFORMATION AND PRIVACY COMMIS +Commissariats à l’information et à la protection de la +1 +– Program expenditures — Office of the Information Co +5 +– Program expenditures — Office of the Privacy Commi +– Contributions — Office of the Privacy Commissioner +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +provision of internal support services under section 2 +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANA +Agence de développement économique du Pacifique +1 +– Operating expenditures +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 27 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +– The grants listed in any of the Estimates for the fiscal +– Contributions +PARKS CANADA AGENCY +Agence Parcs Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal +– Contributions, including +(a) expenditures on other than federal property; an +(b) payments to provinces and municipalities as co +cost of undertakings carried out by those bodies +5 +– Capital expenditures +10 +– Amounts credited to the New Parks and Historic Sites +specified in subsection 21(3) of the Parks Canada Age +PARLIAMENTARY PROTECTIVE SERVICE +Service de protection parlementaire +1 +– Program expenditures +– Authority to expend revenues that it receives during t +its activities +PAROLE BOARD OF CANADA +Commission des libérations conditionnelles du Canad +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of services under section 29.2 of that Act +PATENTED MEDICINE PRICES REVIEW BOARD +Conseil d’examen du prix des médicaments brevetés +1 +– Program expenditures +PRIVY COUNCIL OFFICE +Bureau du Conseil privé +1 +– Program expenditures, including +(a) operating expenditures of Commissions of Inqu +for; +(b) contributions in respect of costs incurred by pe +Commissions of Inquiry; and +(c) the operation of the Prime Minister’s residence +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +(a) the provision of intelligence analysis training; a +(b) the provision of internal support services unde +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 28 +Vote No. +Items +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +PUBLIC HEALTH AGENCY OF CANADA +Agence de la santé publique du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +products, the provision of inspection services and the +port services under section 29.2 of that Act +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +– Contributions +PUBLIC SERVICE COMMISSION +Commission de la fonction publique +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of staffing, assessment and counselling services and +of internal support services under section 29.2 of that +REGISTRAR OF THE SUPREME COURT OF CANADA +Registraire de la Cour suprême du Canada +1 +– Program expenditures +ROYAL CANADIAN MOUNTED POLICE +Gendarmerie royale du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +5 +– Capital expenditures +10 +– The grants listed in any of the Estimates for the fiscal +listed for any grant may be increased or decreased, s +Treasury Board +– Contributions +15 +– Payments made +(a) in respect of disability and health benefit progr +for members of the Royal Canadian Mounted Polic +tired, and; +(b) in respect of the administration of those progra +cluding premiums, contributions, benefit payment +tures in respect of those members and for any oth +sury Board determines +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 29 +Vote No. +Items +ROYAL CANADIAN MOUNTED POLICE EXTERNAL REVIE +Comité externe d’examen de la Gendarmerie royale d +1 +– Program expenditures +SECRETARIAT OF THE NATIONAL SECURITY AND INTE +PARLIAMENTARIANS +Secrétariat du Comité des parlementaires sur la sécu +renseignement +1 +– Program expenditures +SENATE +Sénat +1 +– Program expenditures, including payments in respect +Senators’ offices and an allowance in lieu of residenc +Senate +– Contributions +– Authority to expend revenues that it receives during t +its activities +SHARED SERVICES CANADA +Services partagés Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year from the provision of information tech +Shared Services Canada Act — revenues that it receiv +the provision of those services +5 +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset c +incurs in that fiscal year — revenues that it receives in +provision of information technology services under th +Act +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +1 +– Operating expenditures +5 +– The grants listed in any of the Estimates for the fiscal +STANDARDS COUNCIL OF CANADA +Conseil canadien des normes +1 +– Payments to the Council that are referred to in paragr +Council of Canada Act +STATISTICS CANADA +Statistique Canada +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset re +incurs in that fiscal year — revenues that it receives in +from the provision of internal support services under +TELEFILM CANADA +Téléfilm Canada +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 30 +Vote No. +Items +1 +– Payments to the corporation to be used for the purpos +Canada Act +THE FEDERAL BRIDGE CORPORATION LIMITED +La société des ponts fédéraux Limitée +1 +– Payments to the Corporation +THE JACQUES-CARTIER AND CHAMPLAIN BRIDGES INC +Les Ponts Jacques-Cartier et Champlain Inc. +1 +– Payments to the corporation to be applied in payment +ditures over its revenues (exclusive of depreciation o +serves) in the operation of the Jacques-Cartier Bridge +locheville Tunnel Bridge and the federal sections of th +and of the Bonaventure Expressway and in the decon +Champlain Bridge and the Île des Sœurs Bypass Bridg +– Payments to the corporation for the provision of supp +Infrastructure of Canada for projects in Quebec +THE NATIONAL BATTLEFIELDS COMMISSION +Commission des champs de bataille nationaux +1 +– Program expenditures +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1 +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +Act, to expend in the fiscal year — in order to offset e +that fiscal year — revenues that it receives in that fisc +of internal support services under section 29.2 of that +tivities +– The payment to each member of the King’s Privy Cou +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro r +a year — that does not exceed the salary paid under t +down to the nearest hundred dollars under section 67 +Canada Act, to ministers of State who preside over m +5 +Government Contingencies +– Authority granted to the Treasury Board to supplemen +– Authority granted to the Treasury Board to provide fo +unforeseen expenditures not otherwise provided for +sion of new grants and contributions or for increases +listed in any of the Estimates for the fiscal year — as +are within the legal mandate of the departments or ot +they are made +– Authority to reuse any sums allotted and repaid to thi +appropriations +10 +Government-wide Initiatives +– Authority granted to the Treasury Board to supplemen +for the fiscal year in support of the implementation of +tiatives in the federal public administration +20 +Public Service Insurance +– Payments, in respect of insurance, pension or benefit +ments, or in respect of the administration of such pro +cluding premiums, contributions, benefits, fees and o +respect of the federal public administration, or any pa +any other persons that the Treasury Board determine +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 31 +Vote No. +Items +– Authority to expend any revenues or other amounts t +insurance, pension or benefit programs or other arran +(a) to offset premiums, contributions, benefits, fee +respect of those programs or arrangements; and +(b) to provide for the return to eligible employees +der subsection 96(3) of the Employment Insurance +25 +Operating Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +for the fiscal year by reason of the operating budget c +vious fiscal year +30 +Paylist Requirements +– Authority granted to the Treasury Board to supplemen +for the fiscal year for +(a) requirements related to parental and maternity +(b) entitlements on cessation of service or employ +(c) adjustments that have not been provided from +justments, made to terms and conditions of servic +federal public administration, including the Royal +as well as of members of the Canadian Forces +35 +Capital Budget Carry Forward +– Authority granted to the Treasury Board to supplemen +for the fiscal year by reason of the capital budget carr +ous fiscal year +VETERANS REVIEW AND APPEAL BOARD +Tribunal des anciens combattants (révision et appel) +1 +– Program expenditures +VIA HFR - VIA TGF INC +VIA HFR - VIA TGF Inc. +1 +– Payments to the corporation for operating and capital +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Payments to the corporation in respect of the costs of +– Payments to the corporation for capital expenditures +– Payments to the corporation for the provision of rail p +Canada in accordance with contracts entered into und +Transport Vote 52d, Appropriation Act No. 1, 1977 +WINDSOR-DETROIT BRIDGE AUTHORITY +Autorité du pont Windsor-Détroit +1 +– Payments to the Authority for the discharge of its man +Letters Patent and the Canada-Michigan Crossing Agr +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 + +Page 32 +ANNEXE 1 +D’après le Budget principal des dépenses 2024-2025, la somme +postes figurant à la présente annexe (184 704 262 441 $), moins +la Loi de crédits no1 pour 2024-2025 (72 239 246 503 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +ADMINISTRATION CANADIENNE DE LA SÛRETÉ DU +Canadian Air Transport Security Authority +1 +– Paiements à l’Administration pour les dépenses d +dépenses en capital +ADMINISTRATION DU PIPE-LINE DU NORD +Northern Pipeline Agency +1 +– Dépenses du programme +AGENCE CANADIENNE DE DÉVELOPPEMENT ÉCON +Canadian Northern Economic Development Agen +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’ÉVALUATION D’IMPACT +Impact Assessment Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la réalisation d’évaluations par une commis +b) la prestation de services de soutien internes +de cette loi. +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE CANADIENNE D’INSPECTION DES ALIMEN +Canadian Food Inspection Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +5 +– Dépenses en capital +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU C +RÉGIONS DU QUÉBEC +Economic Development Agency of Canada for th +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 33 +No du crédit +Postes +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE LA SANTÉ PUBLIQUE DU CANADA +Public Health Agency of Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la vente de produit +vices d’inspection et de la prestation de services +vertu de l’article 29.2 de cette loi +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE DE PROMOTION ÉCONOMIQUE DU CANA +Atlantic Canada Opportunities Agency +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for North +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 34 +No du crédit +Postes +annuellement ou au prorata pour toute période d +di à la centaine de dollars inférieure en applicatio +sur le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE FÉDÉRALE DE DÉVELOPPEMENT ÉCONOM +L’ONTARIO +Federal Economic Development Agency for Sout +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +AGENCE PARCS CANADA +Parks Canada Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions, notamment : +a) les dépenses afférentes à des propriétés au +nement fédéral; +b) les paiements aux provinces et aux municip +tions à l’égard des engagements assumés par +5 +– Dépenses en capital +10 +– Sommes créditées au Compte des nouveaux parc +les fins visées au paragraphe 21(3) de la Loi sur l +AGENCE SPATIALE CANADIENNE +Canadian Space Agency +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +AUTORITÉ DU PONT WINDSOR-DÉTROIT +Windsor-Detroit Bridge Authority +1 +– Paiements à l’Autorité pour l’exécution de son ma +ses lettres patentes et à l’Accord sur le passage C +BIBLIOTHÈQUE DU PARLEMENT +Library of Parliament +1 +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 35 +No du crédit +Postes +BIBLIOTHÈQUE ET ARCHIVES DU CANADA +Library and Archives of Canada +1 +– Dépenses de fonctionnement +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les droits d’accès à la collection et les frais d +ments de celle-ci; +b) la prestation de services de soutien internes +de cette loi. +5 +– Dépenses en capital +BUREAU CANADIEN D’ENQUÊTE SUR LES ACCIDEN +DE LA SÉCURITÉ DES TRANSPORTS +Canadian Transportation Accident Investigation a +1 +– Dépenses du programme +BUREAU DE L’ENQUÊTEUR CORRECTIONNEL DU C +Office of the Correctional Investigator of Canada +1 +– Dépenses du programme +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DU COMMISSAIRE À LA MAGISTRATURE +Office of the Commissioner for Federal Judicial A +1 +– Dépenses de fonctionnement du Commissariat à +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +la formation judiciaire +– Traitements, indemnités et dépenses pour les jug +adjoints de la Cour suprême du Yukon, de la Cou +du Nord-Ouest et de la Cour de justice du Nunavu +sur les juges +5 +– Dépenses de fonctionnement du Conseil canadien +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 36 +No du crédit +Postes +BUREAU DU COMMISSAIRE AU RENSEIGNEMENT +Office of the Intelligence Commissioner +1 +– Dépenses du programme +BUREAU DU COMMISSAIRE AUX CONFLITS D’INTÉ +Office of the Conflict of Interest and Ethics Comm +1 +– Dépenses du programme +BUREAU DU CONSEILLER SÉNATORIAL EN ÉTHIQU +Office of the Senate Ethics Officer +1 +– Dépenses du programme +BUREAU DU CONSEIL PRIVÉ +Privy Council Office +1 +– Dépenses du programme, y compris : +a) les dépenses de fonctionnement des comm +prévues; +b) les contributions relatives aux frais engagés +paraissant devant des commissions d’enquête +c) le fonctionnement de la résidence du premi +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la formation en matière d’analyse du rensei +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +BUREAU DU DIRECTEUR DES POURSUITES PÉNALE +Office of the Director of Public Prosecutions +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les services de poursuites et les services co +b) les services de poursuites et les services co +mandat du Bureau — fournis de manière facu +d’État et à des organisations non fédérales ou +c) les services de soutien internes fournis en v +cette loi. +BUREAU DU DIRECTEUR GÉNÉRAL DES ÉLECTIONS +Office of the Chief Electoral Officer +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 37 +No du crédit +Postes +BUREAU DU DIRECTEUR PARLEMENTAIRE DU BUD +Office of the Parliamentary Budget Officer +1 +– Dépenses du programme +BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉ +Office of the Governor General’s Secretary +1 +– Dépenses du programme +– Dépenses relatives aux anciens gouverneurs géné +latives à leur conjoint, durant leur vie et pendant +décès, en lien avec l’exercice des attributions qui +de leurs fonctions de gouverneur général +BUREAU DU SURINTENDANT DES INSTITUTIONS F +Office of the Superintendent of Financial Institutio +1 +– Dépenses du programme +BUREAU DU VÉRIFICATEUR GÉNÉRAL +Office of the Auditor General +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services professionnels de vérification a +canadien des vérificateurs législatifs; +b) les enquêtes effectuées au titre de l’article 1 +teur général. +CENTRE CANADIEN D’HYGIÈNE ET DE SÉCURITÉ A +Canadian Centre for Occupational Health and Saf +1 +– Dépenses du programme +CENTRE D’ANALYSE DES OPÉRATIONS ET DÉCLAR +DU CANADA +Financial Transactions and Reports Analysis Cen +1 +– Dépenses du programme +CENTRE DE LA SÉCURITÉ DES TÉLÉCOMMUNICATI +Communications Security Establishment +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ses activités, notam +services de soutien internes en vertu de l’article 2 +CENTRE DE RECHERCHES POUR LE DÉVELOPPEME +International Development Research Centre +1 +– Paiements au Centre +CHAMBRE DES COMMUNES +House of Commons +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 38 +No du crédit +Postes +1 +– Dépenses du programme, notamment les paieme +ment des bureaux de circonscription des députés +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +COMITÉ EXTERNE D’EXAMEN DE LA GENDARMERI +Royal Canadian Mounted Police External Review +1 +– Dépenses du programme +COMITÉ EXTERNE D’EXAMEN DES GRIEFS MILITAI +Military Grievances External Review Committee +1 +– Dépenses du programme +COMMISSARIAT À L’INTÉGRITÉ DU SECTEUR PUBL +Office of the Public Sector Integrity Commissione +1 +– Dépenses du programme +– Contributions +COMMISSARIAT AU LOBBYING +Office of the Commissioner of Lobbying +1 +– Dépenses du programme +COMMISSARIAT AUX LANGUES OFFICIELLES +Office of the Commissioner of Official Languages +1 +– Dépenses du programme +COMMISSARIATS À L’INFORMATION ET À LA PROT +PRIVÉE DU CANADA +Offices of the Information and Privacy Commissio +1 +– Dépenses du programme — Commissariat à l’info +5 +– Dépenses du programme — Commissariat à la pr +– Contributions — Commissariat à la protection de +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES DROITS DE LA PE +Canadian Human Rights Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +COMMISSION CANADIENNE DES GRAINS +Canadian Grain Commission +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 39 +No du crédit +Postes +COMMISSION CANADIENNE DE SÛRETÉ NUCLÉAIR +Canadian Nuclear Safety Commission +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +COMMISSION CANADIENNE DU LAIT +Canadian Dairy Commission +1 +– Dépenses du programme +COMMISSION CANADIENNE DU TOURISME +Canadian Tourism Commission +1 +– Paiements à la Commission +COMMISSION CIVILE D’EXAMEN ET DE TRAITEMEN +RELATIVES À LA GENDARMERIE ROYALE DU CA +Civilian Review and Complaints Commission for +Mounted Police +1 +– Dépenses du programme +COMMISSION DE LA CAPITALE NATIONALE +National Capital Commission +1 +– Paiements à la Commission pour les dépenses de +5 +– Paiements à la Commission pour les dépenses en +COMMISSION DE LA FONCTION PUBLIQUE +Public Service Commission +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la fourniture de pro +tion, d’évaluation et de counseling et de la presta +tien internes en vertu de l’article 29.2 de cette loi +COMMISSION DE L’IMMIGRATION ET DU STATUT D +Immigration and Refugee Board +1 +– Dépenses du programme +COMMISSION DES CHAMPS DE BATAILLE NATIONA +The National Battlefields Commission +1 +– Dépenses du programme +COMMISSION DES DÉBATS DES CHEFS +Leaders’ Debates Commission +1 +– Dépenses du programme +COMMISSION DES LIBÉRATIONS CONDITIONNELLE +Parole Board of Canada +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 40 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, dʼaffecter, au cours de lʼexercic +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +COMMISSION D’EXAMEN DES PLAINTES CONCERN +MILITAIRE +Military Police Complaints Commission +1 +– Dépenses du programme +COMMISSION DU DROIT D’AUTEUR +Copyright Board +1 +– Dépenses du programme +COMMISSION DU DROIT DU CANADA +Law Commission of Canada +1 +– Dépenses du programme +COMMISSION MIXTE INTERNATIONALE (SECTION +International Joint Commission (Canadian Sectio +1 +– Dépenses du programme +– Dépenses de la section canadienne, y compris les +– Dépenses relatives aux études, enquêtes et relevé +mission en vertu du mandat international qui lui +– Dépenses faites par la Commission en vertu de l’A +les États-Unis relatif à la qualité de l’eau dans les +CONSEIL CANADIEN DES NORMES +Standards Council of Canada +1 +– Paiements au Conseil au titre de l’alinéa 5a) de la +dien des normes +CONSEIL DE LA RADIODIFFUSION ET DES TÉLÉCOM +CANADIENNES +Canadian Radio-television and Telecommunicatio +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci dans le cadre de ses activités, jusqu’à +tants approuvés par le Conseil du Trésor +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 41 +No du crédit +Postes +CONSEIL DES ARTS DU CANADA +Canada Council for the Arts +1 +– Paiements au Conseil devant servir aux fins géné +de la Loi sur le Conseil des Arts du Canada +CONSEIL D’EXAMEN DU PRIX DES MÉDICAMENTS +Patented Medicine Prices Review Board +1 +– Dépenses du programme +CONSEIL NATIONAL DE RECHERCHES DU CANADA +National Research Council of Canada +1 +– Dépenses de fonctionnement +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +cope de trente mètres +CORPORATION COMMERCIALE CANADIENNE +Canadian Commercial Corporation +1 +– Paiements à la Corporation +ÉCOLE DE LA FONCTION PUBLIQUE DU CANADA +Canada School of Public Service +1 +– Dépenses du programme +ÉNERGIE ATOMIQUE DU CANADA LIMITÉE +Atomic Energy of Canada Limited +1 +– Paiements à la société pour les dépenses de fonct +penses en capital +FONDATION CANADIENNE DES RELATIONS RACIA +Canadian Race Relations Foundation +1 +– Paiements à la Fondation pour ses activités, au tit +Loi sur la Fondation canadienne des relations rac +GENDARMERIE ROYALE DU CANADA +Royal Canadian Mounted Police +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +tant prévu pour chaque subvention pouvant être +l’approbation du Conseil du Trésor +– Contributions +15 +– Paiements effectués dans le cadre : +a) de programmes de prestations d’invalidité et +d’autres ententes pour les membres actifs et les m +la Gendarmerie royale du Canada; +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 42 +No du crédit +Postes +b) de l’administration de ces programmes ou en +titre de primes, de contributions, dʼavantages soc +dépenses pour ces membres et pour d’autres per +le Conseil du Trésor. +INSTITUTS DE RECHERCHE EN SANTÉ DU CANADA +Canadian Institutes of Health Research +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +INVESTIR AU CANADA +Invest in Canada Hub +1 +– Dépenses du programme +LA SOCIÉTÉ DES PONTS FÉDÉRAUX LIMITÉE +The Federal Bridge Corporation Limited +1 +– Paiements à la Société +LES PONTS JACQUES-CARTIER ET CHAMPLAIN INC +The Jacques-Cartier and Champlain Bridges Inc. +1 +– Paiements à la société à affecter au paiement de l’ +sur ses revenus – exception faite de l’amortissem +et des réserves – relativement à l’exploitation du +l’Estacade, du tunnel de Melocheville et des tronç +noré-Mercier et de l’autoroute Bonaventure et à l +Champlain d’origine et du pont de contournemen +– Paiements à la société pour la fourniture de servic +de l’infrastructure du Canada à l’égard de projets +MARINE ATLANTIQUE S.C.C. +Marine Atlantic Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société pour les services de transp +vices de transport maritime entre la Nouvelle-Éco +brador, et les navires, terminaux et infrastructure +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience interna +cettes perçues au cours de cet exercice qui provie +ces services +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 43 +No du crédit +Postes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE LA DÉFENSE NATIONALE +Department of National Defence +1 +– Dépenses de fonctionnement +– Autorisation de contracter, sous réserve d’affectat +sor, des engagements totalisant 74 200 898 576 $ +et 10 du ministère, quelle que soit l’année au cou +tué tout paiement afférent à l’un ou l’autre de ces +est estimé qu’une tranche de 45 516 020 917 $ dev +années à venir) +– Autorisation de faire des dépenses ou des avance +serve des directives du Conseil du Trésor, à l’éga +des particuliers, des sociétés, des organismes ext +tères ou organismes fédéraux et d’autres adminis +rendus en leur nom +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +butions, y compris : +a) les montants versés à un bénéficiaire ou ce +ment pour : +(i) la fourniture de biens ou de services, +(ii) l’utilisation d’installations; +b) les contributions pouvant être approuvées +conseil, aux termes de l’article 3 de la Loi de 1 +fense, pour : +(i) l’acquisition ou le transfert d’équipemen +(ii) la fourniture de services aux fins de déf +(iii) l’acquisition ou le transfert de fournitur +fins de défense. +15 +– Paiements effectués dans le cadre : +a) de programmes d’assurance et d’avantages +tentes pour les militaires de la force régulière +des Forces canadiennes; +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 44 +No du crédit +Postes +b) de l’administration de ces programmes ou +titre des primes, contributions, avantages soc +penses engagés pour ces militaires et pour d’a +nées par le Conseil du Trésor. +MINISTÈRE DE LA DIVERSIFICATION DE L’ÉCONOM +CANADIEN +Department of Western Economic Diversification +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) l’administration du programme « Agri-stabi +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA JUSTICE +Department of Justice +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 45 +No du crédit +Postes +a) les services juridiques fournis de manière o +et organismes fédéraux; +b) les services juridiques — conformes au ma +nis de manière facultative à des sociétés d’Éta +non fédérales ou internationales; +c) les services de soutien internes fournis en v +cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien internes +de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +aucun moment pendant l’exercice, dépasser le to +disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1 +– Dépenses de fonctionnement +– Dépenses en capital +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 46 +No du crédit +Postes +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1 +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’ENVIRONNEMENT +Department of the Environment +1 +– Dépenses de fonctionnement +– Autorisation au ministre de l’Environnement d’en +conseils dont les commissions peuvent avoir bes +ci des traitements déterminés par celles-ci +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 47 +No du crédit +Postes +soutien internes en vertu de lʼarticle 29.2 de cette +services, de la vente de produits d’information, d +d’accès ou de l’octroi de baux, de licences ou d’a +tamment : +a) les services de recherche, les services d’ana +tifiques; +b) les relevés hydrologiques; +c) les services de réglementation; +d) les services de surveillance, notamment les +des sables bitumineux; +e) les droits d’accès à des biens immeubles fé +réels fédéraux; +f) les permis; +g) les services relatifs à des biens immeubles +réels fédéraux, notamment l’octroi de baux de +gnies pétrolières et gazières et l’octroi de licen +rage. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +titre de contributions aux travaux de construction +nistrations +– Autorisation de faire des avances recouvrables ne +des frais de projets conjoints assumée par des or +des organismes de l’extérieur, y compris les dépe +propriétés n’appartenant pas au gouvernement fé +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris celles aux pays en dével +multilatéral pour l’application du Protocole de Mo +paiements en argent ou de fourniture de biens, d +vices +MINISTÈRE DE L’INDUSTRIE +Department of Industry +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services de soutien internes +de cette loi et de services de soutien internes +intellectuelle du Canada; +b) les activités liées aux recherches sur les com +de recherches sur les communications; +c) les services et la procédure d’insolvabilité, a +lite et l’insolvabilité, au Bureau du surintendan +d) les activités de Corporations Canada au titr +les sociétés par actions, de la Loi sur les cham +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 48 +No du crédit +Postes +Loi canadienne sur les coopératives et de la Lo +ganisations à but non lucratif; +e) les services et la procédure réglementaire a +rence pour les fusions et toute chose s’y rappo +préalables à une fusion, les certificats de décis +consultatifs au titre de la Loi sur la concurrenc +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Paiements effectués en vertu du paragraphe 14(2) +de l’Industrie +L20 +– Prêts effectués en vertu de l’alinéa 14(1)a) de la Lo +dustrie +MINISTÈRE DES AFFAIRES ÉTRANGÈRES, DU COM +DÉVELOPPEMENT +Department of Foreign Affairs, Trade and Develop +1 +– Dépenses de fonctionnement, y compris celles lié +présentants du Canada à l’étranger, à leur person +fectés par le gouvernement canadien au personn +tionaux +– Autorisation de faire des avances recouvrables à +tionaux jusqu’à concurrence de la valeur des acti +ces organismes +– Dépenses relatives aux locaux de l’Organisation d +tionale +– Autorisation d’effectuer des dépenses recouvrabl +et résidents canadiens qui se trouvent en difficult +leurs personnes à charge, et pour rapatrier ces pe +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les foires commerciales et éducatives; +b) les publications ministérielles; +c) la prestation des services suivants : +(i) la formation offerte par l’Institut canadie +(ii) les missions commerciales et autres ser +du commerce international, +(iii) les services de développement des inv +(iv) les services de télécommunication inte +(v) les autres services fournis à l’étranger à +ganismes, sociétés d’État et autres organis +(vi) les services consulaires spécialisés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 49 +No du crédit +Postes +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris les paiements à d’autres +niture de biens et de services pour : +a) la promotion du commerce et de l’investiss +b) l’aide humanitaire internationale et l’aide fo +curité internationale, le développement intern +diale. +15 +– Paiements effectués dans le cadre : +a) de programmes de pension, d’assurance et +d’autres ententes pour les employés recrutés +Canada; +b) de l’administration de ces programmes ou +primes, contributions, avantages, frais et autre +pour les employés recrutés sur place à l’extéri +d’autres personnes déterminées par le Consei +20 +– Aide financière fournie par le ministre des Affaire +tion avec le ministre des Finances, à titre de cont +financières internationales pour l’exercice 2024-2 +au paragraphe 12(2) de la Loi d’aide au développ +tutions financières), ne dépasse pas 249 404 568 $ +L30 +– Prêts effectués en vertu de l’alinéa 3(1)a) de la Lo +ternationale +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1 +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +tant inscrit à chacune des subventions pouvant ê +de l’approbation du Conseil du Trésor +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 50 +No du crédit +Postes +– Contributions +MINISTÈRE DES FEMMES ET DE L’ÉGALITÉ DES GE +Department for Women and Gender Equality +1 +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES FINANCES +Department of Finance +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Aide financière fournie par le ministre des Financ +tionale de développement, en vertu du paragraph +cords de Bretton Woods et des accords connexes +ments directs n’excédant pas, au total, 486 916 00 +l’exercice 2024-2025 +MINISTÈRE DES PÊCHES ET DES OCÉANS +Department of Fisheries and Oceans +1 +– Dépenses de fonctionnement +– Participation du Canada aux dépenses des comm +des pêches +– Autorisation de fournir gratuitement des locaux a +tionales des pêches +– Autorisation de faire des avances recouvrables éq +de la quote-part de ces commissions dans les pro +– Autorisation de faire des avances recouvrables po +port et d’arrimage et d’autres services de la marin +des particuliers, à des organismes indépendants +ments en lien avec l’exercice de sa compétence e +y compris les aides à la navigation et à la navigat +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 51 +No du crédit +Postes +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de la Garde côtière canadienne +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Autorisation de faire des paiements aux province +des autorités locales ou privées à titre de contribu +construction entrepris par ces administrations ou +– Autorisation d’acheter des bateaux de pêche com +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Relation +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 52 +No du crédit +Postes +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +L15 +– Prêts à des revendicateurs autochtones, conformé +prouvées par le gouverneur en conseil, pour le pa +aux revendications autochtones (recherche, négo +documents) +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1 +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 53 +No du crédit +Postes +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +– Dépenses relatives aux bâtiments, ouvrages, terra +gestion, le contrôle et la propriété peuvent être tr +a) soit aux gouvernements provinciaux, selon +vées par le gouverneur en conseil; +b) soit à des bandes indiennes ou à des Indien +culier, à la discrétion du ministre des Services +– Dépenses relatives aux bâtiments, ouvrages, terra +à l’égard de propriétés n’appartenant pas au gou +– Autorisation d’effectuer des dépenses recouvrabl +dépassant pas la part des frais assumés par les g +ciaux pour des routes et ouvrages connexes +10 +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1 +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bi +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital +10 +– Subventions inscrites à tout budget des dépenses +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 54 +No du crédit +Postes +– Contributions +MINISTÈRE DES TRAVAUX PUBLICS ET DES SERVIC +GOUVERNEMENTAUX +Department of Public Works and Government Se +1 +– Dépenses de fonctionnement pour la prestation d +locaux et de services communs et centraux +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada, de la Loi sur l’as +Loi sur l’administration des biens saisis +– Autorisation de dépenser les recettes perçues au +proviennent de la prestation de services de gestio +vices communs et centraux +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Dépenses en capital, y compris les dépenses relat +autres que des biens fédéraux +– Autorisation d’effectuer des remboursements à d +fédéraux ou de biens réels fédéraux relativement +ceux-ci autorisées par le ministre des Travaux pu +vernementaux +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 55 +No du crédit +Postes +MUSÉE CANADIEN DE LA NATURE +Canadian Museum of Nature +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’HISTOIRE +Canadian Museum of History +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DE L’IMMIGRATION DU QUAI 21 +Canadian Museum of Immigration at Pier 21 +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE CANADIEN DES DROITS DE LA PERSONNE +Canadian Museum for Human Rights +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +MUSÉE DES BEAUX-ARTS DU CANADA +National Gallery of Canada +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +5 +– Paiements au Musée à l’égard de l’acquisition d’o +Musée et des frais connexes +MUSÉE NATIONAL DES SCIENCES ET DE LA TECHN +National Museum of Science and Technology +1 +– Paiements au Musée pour les dépenses de fonctio +en capital +OFFICE DES TRANSPORTS DU CANADA +Canadian Transportation Agency +1 +– Dépenses du programme +OFFICE NATIONAL DU FILM +National Film Board +1 +– Dépenses du programme +ORGANISATION CANADIENNE D’ÉLABORATION DE +D’ACCESSIBILITÉ +Canadian Accessibility Standards Development O +1 +– Dépenses de fonctionnement +5 +– Subventions inscrites à tout budget des dépenses +– Contributions +RÉGIE CANADIENNE DE L’ÉNERGIE +Canadian Energy Regulator +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 56 +No du crédit +Postes +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi +REGISTRAIRE DE LA COUR SUPRÊME DU CANADA +Registrar of the Supreme Court of Canada +1 +– Dépenses du programme +SECRÉTARIAT DE L’OFFICE DE SURVEILLANCE DES +DE SÉCURITÉ NATIONALE ET DE RENSEIGNEME +National Security and Intelligence Review Agenc +1 +– Dépenses du programme +SECRÉTARIAT DES CONFÉRENCES INTERGOUVERN +CANADIENNES +Canadian Intergovernmental Conference Secreta +1 +– Dépenses du programme +SECRÉTARIAT DU COMITÉ DES PARLEMENTAIRES +NATIONALE ET LE RENSEIGNEMENT +Secretariat of the National Security and Intelligen +Parliamentarians +1 +– Dépenses du programme +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses autr +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5 +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augm +– Autorisation donnée au Conseil du Trésor de paye +urgentes ou imprévues — auxquelles il n’est pas +notamment pour lʼoctroi de nouvelles subvention +l’augmentation du montant de toute subvention p +des dépenses pour l’exercice, dans la mesure où +conformes au mandat du ministère ou de l’organ +sont effectuées +– Autorisation de réemployer les sommes affectées +d’autres crédits et versées au présent crédit +10 +Initiatives pangouvernementales +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 57 +No du crédit +Postes +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice, pour appuyer la mise en œuvre d +dans l’administration publique fédérale en matièr +20 +Assurances de la fonction publique +– À l’égard de tout ou partie de la fonction publique +sonnes déterminées par le Conseil du Trésor, pai +cadre des programmes d’assurance, de pension, +d’autres ententes — ou de l’administration de ces +tentes —, notamment au titre des primes, contrib +ciaux, frais et autres dépenses +– Autorisation d’affecter tous revenus ou toutes aut +dans le cadre des programmes d’assurance, de p +ciaux ou d’autres ententes : +a) pour compenser notamment les primes, co +ciaux, frais et autres dépenses liés à ces progr +tentes; +b) pour rembourser les employés admissibles +graphe 96(3) de la Loi sur l’assurance-emploi, +primes retenues. +25 +Report du budget de fonctionnement +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +l’exercice précédent +30 +Besoins en matière de rémunération +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice pour : +a) des prestations parentales et de maternité; +b) des versements liés à la cessation de servic +c) des rajustements apportés aux modalités d +l’administration publique fédérale, notammen +du Canada, et des membres des Forces canad +pourvus par le crédit 15, Rajustements à la rém +35 +Report du budget des dépenses en capital +– Autorisation donnée au Conseil du Trésor d’augm +pour l’exercice en raison du report de tout budge +de l’exercice précédent +SÉNAT +Senate +1 +– Dépenses du programme, notamment les paieme +ment des bureaux des sénateurs et le versement +ment au président du Sénat au lieu de la mise à s +dence +– Contributions +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1 +– Dépenses du programme +SERVICE CANADIEN D’APPUI AUX TRIBUNAUX AD +Administrative Tribunals Support Service of Cana +1 +– Dépenses du programme +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 58 +No du crédit +Postes +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +SERVICE CANADIEN DU RENSEIGNEMENT DE SÉCU +Canadian Security Intelligence Service +1 +– Dépenses du programme +SERVICE CORRECTIONNEL DU CANADA +Correctional Service of Canada +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation de verser à la Caisse de bienfaisance +tirés, au cours de l’exercice, des activités des déte +caisse +– Autorisation d’exploiter des cantines dans les éta +de verser les recettes, au cours de l’exercice, à la +des détenus +– Paiements, selon les conditions fixées par le gouv +a) aux détenus libérés aux prises avec une inc +tant de leur participation aux activités normale +ments fédéraux ou pour le compte de tels dét +b) aux personnes à charge de détenus — libér +suite de leur participation à de telles activités. +– Autorisation au ministre de la Sécurité publique e +sous réserve de l’approbation du gouverneur en +entente avec le gouvernement de toute province +a) de l’incarcération, dans les établissements d +sonnes condamnées ou transférées dans un p +b) de l’indemnisation afférente à l’entretien de +c) du paiement des frais de construction et d’a +ces établissements. +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +5 +– Dépenses en capital, notamment les paiements : +a) aux corps dirigeants ou organismes autoch +79 de la Loi sur le système correctionnel et la +condition, au titre d’un accord visé à l’article 8 +la prestation de services correctionnels; +b) aux organisations à but non lucratif prenan +tionnelles communautaires, aux provinces et +de contributions pour leurs travaux de constru +10 +– Diminution de 17 000 000 $ à 11 000 000 $ du mon +dépenses effectuées pour le Fonds renouvelable +crédit 11c de la Loi de crédits no 4 pour 1991-1992 +modifié par le crédit 16b de la Loi de crédits no 4 +correctionnel) et par le crédit 10a de la Loi de cré +(Service correctionnel du Canada), peut dépasser +SERVICE DE PROTECTION PARLEMENTAIRE +Parliamentary Protective Service +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 59 +No du crédit +Postes +1 +– Dépenses du programme +– Autorisation de dépenser les recettes perçues au +proviennent de ses activités +SERVICES PARTAGÉS CANADA +Shared Services Canada +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +de technologie de l’information au titre de la Loi +Canada, les recettes perçues au cours de celui-ci +prestation de ces services +5 +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses en capital engagées au cours de cet ex +çues au cours de celui-ci qui proviennent de la pr +technologie de l’information au titre de la Loi sur +Canada +SOCIÉTÉ CANADIENNE DES POSTES +Canada Post Corporation +1 +– Paiements à la Société à des fins spéciales +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1 +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1 +– Paiements à la Société pour les dépenses de fonc +SOCIÉTÉ RADIO-CANADA +Canadian Broadcasting Corporation +1 +– Paiements à la Société pour les dépenses de fonc +5 +– Paiements à la Société pour le fonds de roulemen +10 +– Paiements à la Société pour les dépenses en capit +STATION CANADIENNE DE RECHERCHE DANS L’EX +Canadian High Arctic Research Station +1 +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 60 +No du crédit +Postes +STATISTIQUE CANADA +Statistics Canada +1 +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la L +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +TÉLÉFILM CANADA +Telefilm Canada +1 +– Paiements à la société devant servir aux fins prév +Canada +TRIBUNAL DES ANCIENS COMBATTANTS (RÉVISIO +Veterans Review and Appeal Board +1 +– Dépenses du programme +VIA HFR - VIA TGF INC. +VIA HFR - VIA TGF Inc. +1 +– Paiements à la société pour les dépenses de fonct +penses en capital +VIA RAIL CANADA INC. +VIA Rail Canada Inc. +1 +– Paiements à la société pour les dépenses liées à s +– Paiements à la société pour les dépenses en capit +– Paiements à la société en vue de la prestation d’u +Canada, conformément aux contrats conclus en v +du crédit 52d (Transports) de la Loi no 1 de 1977 p +dits +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 1 (French) + +Page 61 +SCHEDULE 2 +Based on the Main Estimates 2024–25, the amount granted is $5 +in this Schedule ($7,089,115,107) less the total of the interim ap +Act No. 1, 2024–25 ($1,772,278,778). +Sums granted to His Majesty by this Act for the fiscal year endi +following fiscal year ending March 31, 2026 and the purposes for +Vote +No. +Items +CANADA BORDER SERVICES AGENCY +Agence des services frontaliers du Canada +1 +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tration Act, to expend in the fiscal year — in order to o +that it incurs in that fiscal year — revenues that it rece +year from +(a) fees, related to border operations, for the provis +the use of a facility or for a product, right or privile +(b) payments received under contracts entered into +5 +– Capital expenditures +CANADA REVENUE AGENCY +Agence du revenu du Canada +1 +– Operating expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +5 +– Capital expenditures +– Authority to make recoverable expenditures in relation +of the Canada Pension Plan and the Employment Insu +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 2 + +Page 62 +ANNEXE 2 +D’après le Budget principal des dépenses 2024-2025, la somme a +figurant à la présente annexe (7 089 115 107 $), moins le total de +crédits no1 pour 2024-2025 (1 772 278 778 $). +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +en cours et à l’exercice suivant se terminant le 31 mars 2026, et f +No du +crédit +Postes +AGENCE DES SERVICES FRONTALIERS DU CANADA +Canada Border Services Agency +1 +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la Loi s +publiques, d’affecter, au cours de l’exercice, à la com +engagées au cours de cet exercice, les recettes perçue +proviennent de ce qui suit : +a) les droits — liés aux activités à la frontière — pe +d’un service, l’utilisation d’une installation, l’achat +cice d’un droit ou d’un privilège; +b) les paiements reçus au titre de contrats conclus +5 +– Dépenses en capital +AGENCE DU REVENU DU CANADA +Canada Revenue Agency +1 +– Dépenses de fonctionnement +– Subventions inscrites à tout budget des dépenses pou +– Contributions +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +5 +– Dépenses en capital +– Autorisation d’effectuer des dépenses recouvrables lié +gime de pensions du Canada et de la Loi sur l’assuran +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 18: Appropriation Act No. 2, 2024–25 +SCHEDULE 2 (French) + +Page 63 + +Page 64 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-75_4.txt b/task6_model_deployment/assets/C-75_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c5d1d59f907e17016c0f636cefc97f32ed618b2c --- /dev/null +++ b/task6_model_deployment/assets/C-75_4.txt @@ -0,0 +1,1017 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 19 +An Act for granting to His Majesty certain +sums of money for the federal public +administration for the fiscal year ending +March 31, 2025 +ASSENTED TO +JUNE 20, 2024 +BILL C-75 + +Page 2 +SUMMARY +This enactment grants the sum of $11,187,495,220 towards de- +fraying charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025 that are not other- +wise provided for. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 19 +An Act for granting to His Majesty certain sums of +money for the federal public administration for the +fiscal year ending March 31, 2025 +[Assented to 20th June, 2024] +MOST GRACIOUS SOVEREIGN, +Preamble +Whereas it appears by message from Her Excellency +the Right Honourable Mary Simon, Governor General +and Commander-in-Chief of Canada, and the Esti- +mates accompanying that message, that the sums +mentioned below are required to defray certain ex- +penses of the federal public administration, not oth- +erwise provided for, for the fiscal year ending March +31, 2025, and for other purposes connected with the +federal public administration; +May it therefore please Your Majesty, that it may be +enacted, and be it enacted by the King’s Most +Excellent Majesty, by and with the advice and +consent of the Senate and House of Commons of +Canada, that: +Short title +1 This Act may be cited as the Appropriation Act No. 3, +2024–25. +$11,187,495,220 granted for 2024–25 +2 There may be paid out of the Consolidated Revenue +Fund +a +sum +not +exceeding +in +the +aggre- +gate $11,187,495,220 towards defraying the various +charges and expenses of the federal public administra- +tion for the fiscal year ending March 31, 2025, not other- +wise provided for, which is the total of the amounts of the +items set out in the Supplementary Estimates (A) for that +fiscal year as set out in the schedule. +Transfers of appropriations +3 The transfers of appropriations set out in the Esti- +mates referred to in section 2 are deemed to have been +authorized on April 1, 2024. +2021-2022-2023-2024 + +Page 4 +Purpose of each item +4 (1) The amount authorized by this Act to be paid in re- +spect of an item may be paid only for the purposes, and +subject to any terms and conditions, specified in the +item. +Effective date +(2) The provisions of each item set out in the schedule +are deemed to have effect as of April 1, 2024. +Adjustments in accounts of Canada +5 An appropriation that is granted by this Act or any +other Act and referred to in the schedule may be charged +after the end of the fiscal year for which the appropria- +tion is granted at any time before the day on which the +Public Accounts for that fiscal year are tabled in Parlia- +ment, for the purpose of making adjustments in the ac- +counts of Canada for that fiscal year that do not require +payments out of the Consolidated Revenue Fund. +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +Sections 4-5 + +Page 5 +SCHEDULE +Based on the Supplementary Estimates (A), 2024–25, the amou +the items set out in this schedule. +Sums granted to His Majesty by this Act for the fiscal year endin +Vote +No. +Items +CANADA MORTGAGE AND HOUSING CORPORATION +Société canadienne d’hypothèques et de logement +1a +– Payments to reimburse the Corporation for the amoun +grants, contributions and expenditures made, and los +incurred, +(a) under the National Housing Act; or +(b) in the course of the exercise of powers or the ca +functions conferred on the Corporation under any +in accordance with the Corporation’s authority und +gage and Housing Corporation Act +COURTS ADMINISTRATION SERVICE +Service administratif des tribunaux judiciaires +1a +– Program expenditures +DEPARTMENT OF AGRICULTURE AND AGRI-FOOD +Ministère de l’Agriculture et de l’Agroalimentaire +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) collaborative research agreements and research +(b) the administration of the AgriStability program +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CANADIAN HERITAGE +Ministère du Patrimoine canadien +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the activities of the Canadian Conservation Inst +itage Information Network and the Canadian Audio +fice; +(b) activities undertaken under the Capital Experien +(c) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 6 +Vote +No. +Items +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF CITIZENSHIP AND IMMIGRATION +Ministère de la Citoyenneté et de l’Immigration +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year from the provision of services +Experience Canada — revenues that it receives in that +provision of those services +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, including the provision of goods and se +DEPARTMENT OF CROWN-INDIGENOUS RELATIONS AN +Ministère des Relations Couronne-Autochtones et des +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF EMPLOYMENT AND SOCIAL DEVELOP +Ministère de l’Emploi et du Développement social +1a +– Operating expenditures +– Authority to make recoverable expenditures in relation +the Canada Pension Plan and the Employment Insuran +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 7 +Vote +No. +Items +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services to assist provinces in t +provincial programs funded under Labour Market +ments; +(b) the provision of internal support services under +(c) any amount charged to a Crown corporation un +the Government Employees Compensation Act in +costs for subrogated claims for Crown corporation +(d) the portion of the Government Employees Com +mental or agency subrogated claim settlements re +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF FINANCE +Ministère des Finances +1a +– Program expenditures +– The grants listed in any of the Estimates for the fiscal y +– Contributions +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +DEPARTMENT OF HEALTH +Ministère de la Santé +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the provision of services or the sale of products +well-being and to regulatory activities; and +(b) the provision of internal support services under +– Authority to enter into commitments in the fiscal year +Vote up to an amount that does not, at any time durin +the total unencumbered balance available out of +(a) any appropriation by Parliament for the fiscal y +the Department, +(b) any item included in estimates before the Hous +fiscal year for Vote 1, 5 or 10 of the Department, an +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 8 +Vote +No. +Items +(c) any revenues referred to in paragraph 32(1)(d) o +tration Act of the Department +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF INDIGENOUS SERVICES +Ministère des Services aux Autochtones +1a +– Operating expenditures +– Expenditures on works, buildings and equipment +– Authority to make expenditures — recoverable or othe +formed on property that is not federal property and on +respect of that property +– Authority to provide, in respect of Indian and Inuit eco +tivities, for the capacity development for Indians and I +of materials and equipment +– Authority to sell electric power to private consumers i +alternative local sources of supply are not available, in +and conditions approved by the Governor in Council +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +from +(a) the provision of services or the sale of products +tection and medical services; and +(b) the provision of internal support services under +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions, in the form of monetary payments or th +services +DEPARTMENT OF NATURAL RESOURCES +Ministère des Ressources naturelles +1a +– Operating expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +(a) the sale of forestry and information products; +(b) the issue of licences, permits and certificates un +and the Explosives Regulations, 2013; +(c) training and certification activities related to the +ferred to in paragraph (b); +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 9 +Vote +No. +Items +(d) research, consultation, testing, analysis and ad +and research products as part of the departmental +(e) the provision of internal support services under +nancial Administration Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– Capital expenditures +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF PUBLIC SAFETY AND EMERGENCY PR +Ministère de la Sécurité publique et de la Protection c +1a +– Operating expenditures +– Capital expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +that it incurs in that fiscal year — revenues that it rece +including from the provision of internal support servic +that Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +DEPARTMENT OF TRANSPORT +Ministère des Transports +1a +– Operating expenditures +– Authority to make expenditures on other than federal +of, or arising out of the exercise of jurisdiction in, aero +– Authority for the payment of commissions for revenue +Aeronautics Act +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +ing from the provision of internal support services un +Act +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +10a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 10 +Vote +No. +Items +DEPARTMENT OF VETERANS AFFAIRS +Ministère des Anciens Combattants +1a +– Operating expenditures +– Expenditures related to the upkeep of real property or +cluding engineering and other investigatory planning +add tangible value to the property, payment of taxes, +utilities +– Expenditures related to, subject to the approval of the +(a) necessary remedial work on properties constru +firm price contracts and sold under the Veterans’ L +V-4), to correct defects for which neither the vetera +may be held financially responsible; and +(b) other work on other properties that is required +interest or right in those properties +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +NATIONAL ARTS CENTRE CORPORATION +Société du Centre national des Arts +1a +– Payments to the Corporation for operating expenditur +NATURAL SCIENCES AND ENGINEERING RESEARCH CO +Conseil de recherches en sciences naturelles et en gén +5a +– The grants listed in any of the Estimates for the fiscal y +OFFICE OF INFRASTRUCTURE OF CANADA +Bureau de l’infrastructure du Canada +1a +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +OFFICE OF THE GOVERNOR GENERAL’S SECRETARY +Bureau du secrétaire du gouverneur général +1a +– Program expenditures +– Expenditures incurred for former Governors General, +for their spouses, during their lifetimes and for a perio +ing their deaths, in respect of the performance of activ +them as a result of their having occupied the office of +PACIFIC ECONOMIC DEVELOPMENT AGENCY OF CANAD +Agence de développement économique du Pacifique +1a +– Operating expenditures +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 11 +Vote +No. +Items +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +– The grants listed in any of the Estimates for the fiscal y +– Contributions +SOCIAL SCIENCES AND HUMANITIES RESEARCH COUN +Conseil de recherches en sciences humaines +5a +– The grants listed in any of the Estimates for the fiscal y +TELEFILM CANADA +Téléfilm Canada +1a +– Payments to the corporation to be used for the purpos +film Canada Act +TREASURY BOARD SECRETARIAT +Secrétariat du Conseil du Trésor +1a +– Program expenditures +– Authority, as referred to in paragraph 29.1(2)(a) of the +tion Act, to expend in the fiscal year — in order to offs +incurs in that fiscal year — revenues that it receives in +the provision of internal support services under sectio +from its other activities +– The payment to each member of the King’s Privy Coun +minister without portfolio, or a minister of State who +ministry of State, of a salary — paid annually or pro ra +than a year — that does not exceed the salary paid un +rounded down to the nearest hundred dollars under s +ment of Canada Act, to ministers of State who preside +5a +Government Contingencies +– Authority granted to the Treasury Board to supplemen +tion +– Authority granted to the Treasury Board to provide for +or unforeseen expenditures not otherwise provided fo +provision of new grants and contributions or for incre +grants listed in any of the Estimates for the fiscal year +penditures are within the legal mandate of the depart +tions for which they are made +– Authority to reuse any sums allotted and repaid to this +other appropriations +VIA HFR - VIA TGF INC. +VIA HFR - VIA TGF Inc. +1a +– Payments to the corporation for operating and capital +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE + +Page 12 +ANNEXE +D’après le Budget supplémentaire des dépenses (A) 2024-2025, +tants des postes figurant à la présente annexe. +Sommes accordées par la présente loi à Sa Majesté pour l’exerci +dées. +No du crédit +Postes +AGENCE DE DÉVELOPPEMENT ÉCONOMIQUE DU P +Pacific Economic Development Agency of Canada +1a +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pri +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +BUREAU DE L’INFRASTRUCTURE DU CANADA +Office of Infrastructure of Canada +1a +– Dépenses de fonctionnement +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +BUREAU DU SECRÉTAIRE DU GOUVERNEUR GÉNÉ +Office of the Governor General’s Secretary +1a +– Dépenses du programme +– Dépenses relatives aux anciens gouverneurs géné +latives à leur conjoint, durant leur vie et pendant +décès, en lien avec l’exercice des attributions qui +de leurs fonctions de gouverneur général +CONSEIL DE RECHERCHES EN SCIENCES HUMAINE +Social Sciences and Humanities Research Counci +5a +– Subventions inscrites à tout budget des dépenses +CONSEIL DE RECHERCHES EN SCIENCES NATUREL +Natural Sciences and Engineering Research Coun +5a +– Subventions inscrites à tout budget des dépenses +MINISTÈRE DE LA CITOYENNETÉ ET DE L’IMMIGRA +Department of Citizenship and Immigration +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice pou +dans le cadre du programme « Expérience interna +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 13 +No du crédit +Postes +recettes perçues au cours de cet exercice qui prov +de ces services +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +annuellement ou au prorata pour toute période d +di à la centaine de dollars inférieure en applicatio +sur le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, y compris la fourniture de biens et +MINISTÈRE DE L’AGRICULTURE ET DE L’AGROALIM +Department of Agriculture and Agri-Food +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les ententes de recherche concertée et les s +b) l’administration du programme « Agri-stabi +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE LA SANTÉ +Department of Health +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la prestation de services – ou la vente de pr +santé, au bien-être et aux activités de régleme +b) la prestation de services de soutien internes +de cette loi. +– Autorisation de contracter, au cours de l’exercice, +l’égard du présent crédit jusqu’à concurrence d’u +aucun moment pendant l’exercice, dépasser le to +disponibles et non grevés : +a) le solde des crédits 1, 5 et 10 du ministère p +b) le solde des postes des crédits 1, 5 et 10 du +figurant dans les prévisions de dépenses alors +Chambre des communes; +c) le solde des recettes visées à l’alinéa 32(1)d +des finances publiques du ministère. +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 14 +No du crédit +Postes +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DE LA SÉCURITÉ PUBLIQUE ET DE LA P +Department of Public Safety and Emergency Prep +1a +– Dépenses de fonctionnement +– Dépenses en capital +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent notamm +services de soutien internes en vertu de l’article 2 +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DE L’EMPLOI ET DU DÉVELOPPEMENT +Department of Employment and Social Developm +1a +– Dépenses de fonctionnement +– Autorisation d’effectuer des dépenses recouvrabl +Régime de pensions du Canada et de la Loi sur l’ +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) les services visant à aider les provinces à ad +grammes provinciaux financés aux termes de +pement du marché du travail; +b) les services de soutien internes fournis en v +cette loi; +c) tout montant facturé à une société d’État en +la Loi sur l’indemnisation des agents de l’État +litige pour les recours par subrogation pour le +d) la portion des coûts de litige découlant des +mandes de réclamation auprès de tiers pour le +nismes faits en vertu de la Loi sur l’indemnisa +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 15 +No du crédit +Postes +annuellement ou au prorata pour toute période d +di à la centaine de dollars inférieure en applicatio +sur le Parlement du Canada +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES ANCIENS COMBATTANTS +Department of Veterans Affairs +1a +– Dépenses de fonctionnement +– Dépenses afférentes à l’entretien des biens imme +compris celles relatives à des travaux de génie et +qui n’ajoutent aucune valeur tangible au bien ain +taxes, assurances et services publics +– Sous réserve de l’approbation du gouverneur en +rentes : +a) aux travaux de réparation nécessaires sur d +en vertu de contrats particuliers à prix ferme e +à la Loi sur les terres destinées aux anciens co +ch. V-4), afin de corriger des défectuosités don +ni l’entrepreneur ne peuvent être tenus financ +b) à tout autre travail qui s’impose sur d’autre +vegarder le droit ou l’intérêt que le directeur p +propriétés. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +MINISTÈRE DES FINANCES +Department of Finance +1a +– Dépenses du programme +– Subventions inscrites à tout budget des dépenses +– Contributions +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +MINISTÈRE DES RELATIONS COURONNE-AUTOCHT +DU NORD +Department of Crown-Indigenous Relations and N +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 16 +No du crédit +Postes +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de la pr +soutien internes en vertu de l’article 29.2 de cette +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +MINISTÈRE DES RESSOURCES NATURELLES +Department of Natural Resources +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) la vente de produits d’information et de pro +b) la délivrance de licences, de permis et de ce +sur les explosifs et du Règlement de 2013 sur +c) la formation et les attestations de formation +ment visés à l’alinéa b); +d) la perception, dans le cadre des activités du +des services de recherche, de consultation, d’é +d’administration et pour l’accès à des travaux +e) la prestation de services de soutien internes +de la Loi sur la gestion des finances publiques +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5a +– Dépenses en capital +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 17 +No du crédit +Postes +MINISTÈRE DES SERVICES AUX AUTOCHTONES +Department of Indigenous Services +1a +– Dépenses de fonctionnement +– Dépenses relatives aux ouvrages, bâtiments et m +– Autorisation d’effectuer des dépenses — recouvra +aux travaux effectués sur des propriétés n’appart +ment fédéral et aux services fournis à l’égard de +– Autorisation d’affecter des fonds dans le cadre d’ +grès économique des Indiens et des Inuits, relativ +la capacité des Indiens et des Inuits et à l’approvi +et en matériel +– Autorisation de vendre de l’électricité, conformém +prouvées par le gouverneur en conseil, aux conso +particuliers vivant dans des centres éloignés lors +accès aux sources alternatives locales d’approvis +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses connexes engagées au cours de cet exe +çues au cours de celui-ci qui proviennent de ce q +a) la prestation de services ou la vente de prod +protection de la santé et aux services médicau +b) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions, sous forme de paiements en argen +biens ou de services +MINISTÈRE DES TRANSPORTS +Department of Transport +1a +– Dépenses de fonctionnement +– Autorisation d’engager des dépenses pour des bi +dans le cadre de l’exercice d’une compétence en +– Autorisation de payer des commissions pour le re +en vertu de la Loi sur l’aéronautique +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent notamment de la pres +tien internes en vertu de l’article 29.2 de cette loi +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +10a +– Subventions inscrites à tout budget des dépenses +– Contributions +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 18 +No du crédit +Postes +MINISTÈRE DU PATRIMOINE CANADIEN +Department of Canadian Heritage +1a +– Dépenses de fonctionnement +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de ce qui suit : +a) les activités de l’Institut canadien de conser +dien d’information sur le patrimoine et du Bur +produits audiovisuels canadiens; +b) les activités afférentes au programme « Exp +c) la prestation de services de soutien internes +de cette loi. +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5a +– Subventions inscrites à tout budget des dépenses +– Contributions +SECRÉTARIAT DU CONSEIL DU TRÉSOR +Treasury Board Secretariat +1a +– Dépenses du programme +– Autorisation, au titre du paragraphe 29.1(2) de la +nances publiques, d’affecter, au cours de l’exerci +dépenses engagées au cours de cet exercice, les +de celui-ci qui proviennent de la prestation de ser +en vertu de l’article 29.2 de cette loi et de ses autr +– Versement, à chacun des membres du Conseil pr +qui occupe une charge de ministre sans portefeu +charge de ministre d’État sans être à la tête d’un +traitement n’excédant pas celui versé, au titre de +aux ministres d’État qui sont à la tête d’un départ +nuellement ou au prorata pour toute période de m +la centaine de dollars inférieure en application de +le Parlement du Canada +5a +Dépenses éventuelles du gouvernement +– Autorisation donnée au Conseil du Trésor d’augm +– Autorisation donnée au Conseil du Trésor de paye +urgentes ou imprévues — auxquelles il n’est pas +notamment pour lʼoctroi de nouvelles subvention +l’augmentation du montant de toute subvention p +des dépenses pour l’exercice, dans la mesure où +conformes au mandat du ministère ou de l’organ +sont effectuées +– Autorisation de réemployer les sommes affectées +d’autres crédits et versées au présent crédit +SERVICE ADMINISTRATIF DES TRIBUNAUX JUDICIA +Courts Administration Service +1a +– Dépenses du programme +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 19 +No du crédit +Postes +SOCIÉTÉ CANADIENNE D’HYPOTHÈQUES ET DE LO +Canada Mortgage and Housing Corporation +1a +– Paiements à la Société visant à la rembourser pou +par elle sur les prêts consentis, les subventions e +les dépenses contractées, les pertes subies et les +selon le cas : +a) au titre de la Loi nationale sur l’habitation; +b) dans le cadre des attributions qui lui sont c +loi fédérale et qu’elle exerce en conformité av +nadienne d’hypothèques et de logement. +SOCIÉTÉ DU CENTRE NATIONAL DES ARTS +National Arts Centre Corporation +1a +– Paiements à la Société pour les dépenses de fonc +TÉLÉFILM CANADA +Telefilm Canada +1a +– Paiements à la société devant servir aux fins prév +Canada +VIA HFR - VIA TGF INC. +VIA HFR - VIA TGF Inc. +1a +– Paiements à la société pour les dépenses de fonct +penses en capital +Published under authority of the Speaker of the House of Commons +2021-2022-2023-2024 +Chapter 19: Appropriation Act No. 3, 2024–25 +SCHEDULE (French) + +Page 20 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-8_4.txt b/task6_model_deployment/assets/C-8_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..b5fc2e84c5013c729c9dc992919db741e91e906c --- /dev/null +++ b/task6_model_deployment/assets/C-8_4.txt @@ -0,0 +1,6020 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 5 +An Act to implement certain provisions of +the economic and fiscal update tabled in +Parliament on December 14, 2021 and other +measures +ASSENTED TO +JUNE 9, 2022 +BILL C-8 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to implement certain provisions of the +economic and fiscal update tabled in Parliament on December +14, 2021 and other measures”. +SUMMARY +Part 1 amends the Income Tax Act and the Income Tax Regula- +tions in order to +(a) introduce a new refundable tax credit for eligible busi- +nesses on qualifying ventilation expenses made to improve +air quality; +(b) expand the travel component of the northern residents +deduction by giving all northern residents the option to claim +up to $1,200 in eligible travel expenses even if the individual +has not received travel assistance from their employer; +(c) expand the School Supplies Tax Credit from 15% to 25% +and expand the eligibility criteria to include electronic devices +used by eligible educators; and +(d) introduce a new refundable tax credit to return fuel +charge proceeds to farming businesses in backstop jurisdic- +tions. +Part 2 enacts the Underused Housing Tax Act. This Act imple- +ments an annual tax of 1% on the value of vacant or underused +residential property directly or indirectly owned by non-resident +non-Canadians. It sets out rules for the purpose of establishing +owners’ liability for the tax. It also sets out applicable reporting +and filing requirements. Finally, to promote compliance with its +provisions, this Act includes modern administration and enforce- +ment provisions aligned with those found in other taxation +statutes. +Part 3 provides for a six-year limitation or prescription period for +the recovery of amounts owing with respect to a loan provided +under the Canada Emergency Business Account program estab- +lished by Export Development Canada. +Part 4 authorizes payments to be made out of the Consolidated +Revenue Fund for the purpose of supporting ventilation im- +provement projects in schools. +Part 5 authorizes payments to be made out of the Consolidated +Revenue Fund for the purpose of supporting coronavirus disease +2019 (COVID-19) proof-of-vaccination initiatives. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022 + +Page 3 +Part 6 authorizes the Minister of Health to make payments of up +to $1.72 billion out of the Consolidated Revenue Fund in relation +to coronavirus disease 2019 (COVID-19) tests. It also sets out re- +porting requirements for the Minister of Health. +Part 7 amends the Employment Insurance Act to specify the +maximum number of weeks for which benefits may be paid in a +benefit period to certain seasonal workers. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +SUMMARY + +Page 4 + +Page 5 +TABLE OF PROVISIONS +An Act to implement certain provisions of the +economic and fiscal update tabled in Parliament on +December 14, 2021 and other measures +Short Title +Economic and Fiscal Update Implementation Act, 2021 +1 +PART 1 +Income Tax Act +Amendments to the Act +2 +Related Amendments to the Income Tax Regulations +7 +PART 2 +Underused Housing Tax Act +Enactment of Act +10 +An Act respecting the taxation of +underused housing +Short Title +Underused Housing Tax Act +1 +PART 1 +Interpretation and General Rules of +Application +Definitions +2 +Meaning of administration or enforcement of this Act +3 +Arm’s length +4 +PART 2 +Her Majesty +Binding on Her Majesty +5 +PART 3 +Application of Tax +Meaning of qualifying occupancy period +6 +2021-2022 + +Page 6 +PART 4 +Returns +Return required +7 +Form and content +8 +Definition of electronic filing +9 +Demand for return +10 +PART 5 +Trustees, Receivers and +Representatives +Definitions +11 +PART 6 +Anti-avoidance +Definitions +12 +Definitions +13 +PART 7 +Administration and Enforcement +DIVISION 1 +Payments +Large payments +14 +Small amounts owing +15 +Execution of returns, etc. +16 +Extension of time +17 +Statutory recovery rights +18 +DIVISION 2 +Administration and Officers +Minister’s duty +19 +Staff +20 +Administration of oaths +21 +Inquiry +22 +DIVISION 3 +Interest +Specified rate of interest +23 +Compound interest on amounts owed by Her Majesty +24 +Interest if Act amended +25 +Waiving or reducing interest +26 +Cancellation of penalties and interest +27 +Dishonoured instruments +28 +DIVISION 4 +Records and Information +Keeping records +29 +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +TABLE OF PROVISIONS + +Page 7 +Electronic funds transfer +30 +Requirement to provide information or record +31 +Definitions +32 +DIVISION 5 +Assessments +Assessment +33 +Restriction on payment by Minister +34 +Notice of assessment +35 +Limitation period for assessments +36 +DIVISION 6 +Objections to Assessment +Objection to assessment +37 +Extension of time by Minister +38 +DIVISION 7 +Appeal +Extension of time by Tax Court of Canada +39 +Appeal to Tax Court of Canada +40 +Extension of time to appeal +41 +No appeal if waiver +42 +Institution of appeals +43 +Disposition of appeal +44 +References to Tax Court of Canada +45 +Reference of common questions to Tax Court of Canada +46 +DIVISION 8 +Penalties +Failure to file +47 +Waiving or cancelling penalties +48 +General penalty +49 +Failure to file on demand +50 +Failure to provide information +51 +False statements or omissions +52 +DIVISION 9 +Offences and Punishment +Offence for failure to file return or to comply with de- +mand or order +53 +Offences for false or deceptive statement +54 +Definition of confidential information +55 +Failure to pay tax +56 +General offence +57 +Compliance orders +58 +Officers of corporations, etc. +59 +No power to decrease punishment +60 +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +TABLE OF PROVISIONS + +Page 8 +Information or complaint +61 +DIVISION 10 +Inspections +By whom +62 +Compliance order +63 +Search warrant +64 +Definition of foreign-based information or record +65 +Copies +66 +Compliance +67 +DIVISION 11 +Collection +Definitions +68 +Security +69 +Collection restrictions +70 +Over $1,000,000 — security +71 +Certificates +72 +Garnishment +73 +Recovery by deduction or set-off +74 +Acquisition of debtor’s property +75 +Money seized from debtor +76 +Seizure +77 +Person leaving Canada or defaulting +78 +Authorization to assess and take collection action +79 +Tax liability — transfers not at arm’s length +80 +DIVISION 12 +Evidence and Procedure +Service +81 +Timing of receipt +82 +Proof of service +83 +PART 8 +Regulations +Regulations +84 +Incorporation by reference — limitation removed +85 +Consequential Amendments +Access to Information Act +11 +Bankruptcy and Insolvency Act +12 +Criminal Code +13 +Excise Tax Act +14 +Financial Administration Act +20 +Tax Court of Canada Act +21 +Customs Act +25 +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +TABLE OF PROVISIONS + +Page 9 +Income Tax Act +27 +Canada Revenue Agency Act +30 +Air Travellers Security Charge Act +31 +Excise Act, 2001 +32 +Greenhouse Gas Pollution Pricing Act +36 +PART 3 +Canada Emergency Business Account +Definition of CEBA loan +41 +Limitation or prescription period +42 +Application +43 +PART 4 +School Ventilation Improvement +Maximum payment of $100 million +44 +PART 5 +Proof of Vaccination +Maximum payment of $300 million +45 +PART 6 +COVID-19 Tests +Payments out of C.R.F. +46 +PART 7 +Employment Insurance Act + +47 +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +TABLE OF PROVISIONS + +Page 10 + +Page 11 +70-71 ELIZABETH II +CHAPTER 5 +An Act to implement certain provisions of the eco- +nomic and fiscal update tabled in Parliament on De- +cember 14, 2021 and other measures +[Assented to 9th June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +Short Title +Short title +1 This Act may be cited as the Economic and Fiscal Up- +date Implementation Act, 2021. +PART 1 +R.S., c. 1 (5th Supp.) +Income Tax Act +Amendments to the Act +2 (1) Subsection 87(2) of the Income Tax Act is +amended by adding the following after para- +graph (g.7): +COVID-19 — air quality improvement tax credit +(g.8) for the purposes of section 127.43, the new cor- +poration is deemed to be the same corporation as, and +a continuation of, each predecessor corporation; +(2) Subsection (1) is deemed to have come into +force on September 1, 2021. +3 (1) Paragraph 110.7(1)(a) of the Act is replaced +by the following: +2021-2022 + +Page 12 +(a) the total of all amounts each of which is the +amount, in respect of a particular period during the +taxation year, determined by the formula +A × B +where +A +is the specified percentage for the particular area +in which the taxpayer resided during the particu- +lar period, and +B +is the total trip costs to the taxpayer in respect of +trips that begin during the particular period; and +(2) Subsection 110.7(3) of the Act is replaced by +the following: +Restriction +(3) The total of all amounts determined under paragraph +(1)(a) for all taxpayers in a taxation year in respect of an +individual shall not be in respect of more than two trips +made by the individual that begin in the year (other than +trips to obtain medical services that are not available in +the locality in which the taxpayer resided). +Additional restrictions +(3.1) For the purpose of paragraph (1)(a), an amount +may only be included in the amount determined for B for +a particular area for a taxation year if +(a) the amount is not otherwise deducted in comput- +ing the income for any taxation year of any individual +(except by an employer under section 9 if it is included +in an employee’s income); +(b) the amount is not included in determining an +amount deducted under subsection 118.2(1) for any +taxation year; +(c) the amount is in respect of trips made by the tax- +payer or an eligible family member of the taxpayer +that begin during the part of the year in which the tax- +payer resided in the particular area; and +(d) neither the taxpayer nor an eligible family member +of the taxpayer is at any time entitled to a reimburse- +ment or any form of assistance (other than a reim- +bursement or assistance included in computing the in- +come of the taxpayer or the eligible family member) in +respect of trips to which paragraph (c) applies. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +3 + +Page 13 +Additional restriction +(3.2) If all amounts determined under paragraph +7304(2)(a) of the Income Tax Regulations are nil in re- +spect of trips (beginning in the taxation year) made by an +individual, the total of all amounts determined for B in +paragraph (1)(a) in the taxation year for all taxpayers in +respect of the individual must not exceed the standard +amount for the individual for the taxation year. +Deemed standard amount +(3.3) If an employer-provided travel benefit was claimed +by a taxpayer in respect of an individual in respect of the +taxation year, the standard amount for the individual is +deemed to be nil for the taxation year. +(3) Section 110.7 of the Act is amended by adding +the following after subsection (5): +Definitions +(6) The following definitions apply in this section. +eligible family member of a taxpayer, at any time, +means a member of the taxpayer’s household who is at +that time +(a) the taxpayer’s spouse or common-law partner; +(b) a child of the taxpayer (including a child of the +taxpayer’s spouse or common-law partner) under the +age of 18; or +(c) another individual who is +(i) related to the taxpayer, +(ii) wholly dependent for support on the taxpayer, +the taxpayer’s spouse or common-law partner, or +both of them, and +(iii) except in the case of a parent or grandparent of +the taxpayer, so dependent by reason of mental or +physical infirmity. (membre de la famille admis- +sible) +employer-provided travel benefits, to a taxpayer in re- +spect of a trip made by the taxpayer or their eligible fami- +ly member, means the total amount of +(a) the value of travel assistance, if any, provided to +the taxpayer in respect of the taxpayer’s employment +in respect of travel expenses for the trip; and +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +3 + +Page 14 +(b) the amount, if any, received by the taxpayer in re- +spect of the taxpayer’s employment in respect of travel +expenses for the trip. (avantages relatifs aux +voyages tirés de l’emploi) +standard amount, for an individual for a taxation year +and subject to subsection (3.3), means $1,200. (montant +forfaitaire) +trip cost has the meaning prescribed by regulation. +(frais de voyage) +(4) Subsections (1) to (3) apply to the 2021 and +subsequent taxation years. +4 (1) Subparagraph (a)(ii) of the definition eligi- +ble supplies expense in subsection 122.9(1) of the +Act is replaced by the following: +(ii) directly consumed or used in the performance +of the duties of the eligible educator’s employment; +and +(2) Subsection 122.9(2) of the Act is replaced by +the following: +Deemed overpayment +(2) An eligible educator who files a return of income for a +taxation year and who makes a claim under this subsec- +tion is deemed to have paid, at the end of the year, on ac- +count of tax payable under this Part for the year, an +amount equal to 25% of the least of +(a) $1,000; +(b) the total of all amounts each of which is an eligible +supplies expense of the eligible educator for the year; +and +(c) if the eligible educator fails to provide the certifi- +cate referred to in subsection (3) in respect of the year, +as and when requested by the Minister, nil. +(3) Subsections (1) and (2) apply to the 2021 and +subsequent taxation years. +5 (1) The Act is amended by adding the following +after section 127.41: +Definitions +127.42 (1) The following definitions apply in this sec- +tion. +designated province means a province specified by the +Minister of Finance for a calendar year. (province déter- +minée) +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Sections 3-5 + +Page 15 +eligible farming expenses, of a taxpayer for a designat- +ed province for a taxation year, means the amount deter- +mined by the formula +A × B +where +A +is +(a) nil, if the total of all amounts deducted in the +year by the taxpayer in computing income under +this Part from farming activities, excluding any +deductions arising from inventory adjustments +under section 28 and from transactions with per- +sons that do not deal at arm’s length with the tax- +payer, is less than $25,000, and +(b) in any other case, the total of all amounts de- +ducted in the year by the taxpayer in computing +income under this Part from farming activities, +excluding any deductions arising from inventory +adjustments under section 28 and from transac- +tions with persons that do not deal at arm’s length +with the taxpayer; and +B +is the taxpayer’s relevant proportion for the designat- +ed province for the taxation year. (dépenses agri- +coles admissibles) +farming activities means a farming business, including +or excluding activities prescribed by regulation. (activi- +tés agricoles) +payment rate, for a calendar year for a designated +province, means the rate specified by the Minister of Fi- +nance for the calendar year for the designated province. +(taux de paiement) +relevant proportion, of eligible farming expenses of a +taxpayer for a designated province for a taxation year, +means +(a) if the taxpayer is an individual, the proportion de- +termined by the formula +A ÷ B +where +A +is the individual’s income for the year from farm- +ing activities that is deemed to have been earned +in the year in the designated province in accor- +dance with Part XXVI of the Income Tax Regula- +tions, and +B +is the whole of the individual’s income from farm- +ing activities for the year; +(b) if the taxpayer is a corporation, the proportion de- +termined by the formula +C ÷ D +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +5 + +Page 16 +where +C +is the corporation’s taxable income that is deemed +to have been earned in the year in the designated +province in accordance with Part IV of the Income +Tax Regulations, and +D +is the whole of the corporation’s taxable income +for the year; and +(c) if the taxpayer is a partnership, the proportion de- +termined by the formula +E ÷ F +where +E +is the partnership’s income for the fiscal period of +the partnership from farming activities that would +be deemed to have been earned in the year in the +designated province, computed in accordance +with Part XXVI of the Income Tax Regulations as +if the partnership were an individual, and +F +is the whole of the partnership’s income from +farming activities for the fiscal period of the part- +nership. (proportion pertinente) +Deemed payment on account of tax +(2) A taxpayer (other than a partnership) that files a pre- +scribed form containing prescribed information with +their return of income for a taxation year is deemed, on +their balance-due day for the year, to have paid on ac- +count of their tax payable under this Part for the year, the +total of all amounts each of which is an amount, for each +designated province and for each calendar year a portion +of which falls within the taxation year, determined by the +formula +(A × B) × (C ÷ D) +where +A +is the payment rate for the calendar year for the des- +ignated province; +B +is the taxpayer’s eligible farming expenses for the +designated province for the taxation year; +C +is the number of days within the taxation year that +fall within the calendar year; and +D +is the number of days in the taxation year. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +5 + +Page 17 +Deemed payment on account of tax — partnership +(3) If a taxpayer (other than a partnership) is a member +of a partnership at the end of a fiscal period of the part- +nership that ends in a taxation year of the taxpayer — +and the partnership files a prescribed form containing +prescribed information for that fiscal period and the tax- +payer files a prescribed form containing prescribed infor- +mation with its return of income for the taxation year — +the taxpayer is deemed, on the taxpayer’s balance-due +day for the taxation year, to have paid on account of their +tax payable under this Part for the year, the total of all +amounts each of which is an amount, for each designated +province and for each calendar year a portion of which +falls within the partnership’s fiscal period, determined by +the formula +(A × B) × (C ÷ D) × E +where +A +is the payment rate for the calendar year for the des- +ignated province; +B +is the partnership’s eligible farming expenses for the +designated province for the fiscal period; +C +is the number of days within the fiscal period that +fall within the calendar year; +D +is the number of days in the fiscal period; and +E +is the specified proportion of the taxpayer for the fis- +cal period. +Partnerships +(4) For the purposes of this section, +(a) a taxpayer includes a partnership; +(b) the fiscal period of a partnership is deemed to be +its taxation year; and +(c) if a taxpayer is a member of a particular partner- +ship that is a member of another partnership, the tax- +payer is deemed +(i) to be a member of the other partnership, and +(ii) to have a specified proportion in the other part- +nership for a fiscal period of the other partnership +equal to its specified proportion of the particular +partnership — for the last fiscal period of the partic- +ular partnership that ends in the fiscal period of the +other partnership — multiplied by the particular +partnership’s specified proportion of the other +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +5 + +Page 18 +partnership for the fiscal period of the other part- +nership. +Authority to specify +(5) For the purposes of this section, the Minister of Fi- +nance may specify for a calendar year +(a) the designated provinces; and +(b) the payment rate for a designated province. +Payment rate not specified +(6) For the purposes of this section, if the Minister of Fi- +nance does not specify the payment rate for a designated +province under paragraph (5)(b), the payment rate is +deemed to be nil. +When assistance received +(7) For the purposes of this Act, and for greater certain- +ty, an amount that a taxpayer is deemed under subsec- +tion (2) or (3) to have paid for a taxation year is assis- +tance received by the taxpayer from a government imme- +diately before the end of the year. +Relevant proportion — special rule +(8) For purposes of determining the relevant proportion +of eligible farming expenses of a taxpayer for a designat- +ed province in a taxation year, +(a) if the income of an individual or partnership from +farming activities for the year is nil, the income for the +year from farming activities that is deemed to have +been earned in the year in the designated province +shall be computed in accordance with Part XXVI of +the Income Tax Regulations as if the individual or +partnership earned $1,000,000 of income from farming +activities; and +(b) if the taxable income of a corporation is nil, the +corporation’s taxable income that is deemed to have +been earned in the year in the designated province +shall be computed in accordance with Part IV of the +Income Tax Regulations as if the corporation had tax- +able income for the year in the amount of $1,000,000. +(2) Subsection (1) applies to the 2021 and subse- +quent taxation years. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +5 + +Page 19 +6 (1) The Act is amended by adding the following +after section 127.42: +COVID-19 – Air Quality +Improvement Tax Credit +Definitions +127.43 (1) The following definitions apply in this sec- +tion. +assistance means an amount, other than a prescribed +amount or an amount deemed under subsection (2) to +have been paid, that would be included under paragraph +12(1)(x) in computing an eligible entity’s income for any +taxation year if that paragraph were read without refer- +ence to subparagraphs 12(1)(x)(v) to (vii). (montant +d’aide) +eligible entity, for a taxation year, means +(a) a qualifying corporation for the taxation year; +(b) an individual other than a trust; or +(c) a partnership. (entité déterminée) +qualifying corporation, for a particular taxation year, +means a particular corporation that meets the following +conditions: +(a) it is a Canadian-controlled private corporation or +would be a Canadian-controlled private corporation +absent the application of subsection 136(1); and +(b) it is the case that +$15,000,000 > A + B +where +A +is the particular corporation’s taxable capital em- +ployed in Canada (in this formula, within the +meaning assigned by section 181.2 or 181.3) for its +immediately preceding taxation year, and +B +is the total of all amounts, each of which is the +taxable capital employed in Canada of a corpora- +tion that is associated in the particular taxation +year with the particular corporation for the associ- +ated corporation’s last taxation year that ended +before the beginning of the particular taxation +year. (société admissible) +qualifying expenditure means an outlay or expense +prescribed by regulation that is made or incurred by an +eligible entity during the qualifying period in the course +of the eligible entity’s ordinary commercial activities. +(dépense admissible) +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +6 + +Page 20 +qualifying location, of an eligible entity, means real or +immovable property (other than property that is a self- +contained domestic establishment, or part of such a self- +contained domestic establishment, the land subjacent to +the self-contained domestic establishment and such por- +tion of any immediately contiguous land as can reason- +ably be regarded as contributing to the use and enjoy- +ment of the self-contained domestic establishment as a +residence) in Canada used by the eligible entity primarily +in the course of its ordinary commercial activities. (em- +placement admissible) +qualifying period means the period that begins on +September 1, 2021 and ends on December 31, 2022. (pé- +riode d’admissibilité) +total per location expense, for a qualifying location of +an eligible entity for a taxation year, means the lesser of +(a) the amount determined by the formula +A − B +where +A +is the total of all amounts, each of which is a quali- +fying expenditure of the eligible entity made or in- +curred in the taxation year in respect of the quali- +fying location (or, for the first taxation year that +ends after 2021, the qualifying expenditures made +or incurred in respect of the qualifying location +from the start of the qualifying period to the end +of that first taxation year), and +B +is the total of all amounts, each of which is an +amount of assistance that +(i) the eligible entity has received, is entitled to +receive or can reasonably be expected to re- +ceive, in respect of amounts described in A, and +(ii) has not been repaid before the end of the +taxation year pursuant to a legal obligation to +do so; and +(b) the amount determined by the formula +$10,000 − C +where +C +is the total of all amounts, each of which is a quali- +fying expenditure in respect of the qualifying loca- +tion and +(i) is a qualifying expenditure of the eligible en- +tity, in respect of which an amount under sub- +section (2) or (3) is deemed to have been paid +in a prior taxation year, or +(ii) is a qualifying expenditure of another eligi- +ble entity that is affiliated during the qualifying +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +6 + +Page 21 +period with the eligible entity, in respect of +which an amount under subsection (2) or (3) is +deemed to have been paid in any taxation year. +(dépense totale par emplacement) +total ventilation expense, of an eligible entity for a tax- +ation year, means the lesser of +(a) the total of all amounts, each of which is a total per +location expense for a qualifying location of the eligi- +ble entity for the taxation year; and +(b) the amount determined by the formula +$50,000 × X − Y +where +X +is +(i) 100%, unless the eligible entity is affiliated +at any time in the qualifying period with one or +more other eligible entities that are deemed to +have paid an amount under subsection (2) in +respect of the qualifying period, or, in the case +of a partnership, has a member that is deemed +to have paid an amount under subsection (3) in +respect of the partnership, +(ii) a percentage assigned to the eligible entity +under an agreement, if +(A) the agreement is entered into by the eli- +gible entity and each eligible entity that +(I) is affiliated with the eligible entity in +the qualifying period, and +(II) is deemed to have paid an amount un- +der subsection (2) in respect of the quali- +fying period, or, in the case of a partner- +ship, has a member that is deemed to +have paid an amount under subsection +(3) in respect of the partnership, +(B) the agreement is filed in prescribed form +and manner with the Minister by the eligible +entity and each eligible entity referred to in +clause (A), +(C) the agreement assigns, for the purposes +of this definition, a percentage in respect of +each eligible entity referred to in clause (A), +and +(D) the total of all the percentages assigned +under the agreement does not exceed 100%, +and +(iii) in any other case, nil, and +Y +is the total of all amounts, each of which is the to- +tal ventilation expense of the eligible entity for a +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +6 + +Page 22 +prior taxation year in respect of which an amount +is deemed to have been paid under subsection (2) +or (3). (dépense totale de ventilation) +Refundable tax credit +(2) An eligible entity (other than a partnership) that files +a prescribed form containing prescribed information +with its return of income for a taxation year that ends af- +ter 2021 is deemed to have, on its balance-due day for the +year, paid on account of its tax payable under this Part +for the year an amount equal to 25% of its total ventila- +tion expense for the taxation year. +Refundable tax credit — partnership +(3) If an eligible entity (other than a partnership) is a +member of a partnership at the end of a fiscal period of +the partnership that ends after 2021 and that ends in a +taxation year of the eligible entity — and the partnership +files an information return in prescribed form containing +prescribed information for that fiscal period and the eli- +gible entity files a prescribed form containing prescribed +information with its return of income for the taxation +year — then the eligible entity is deemed to have paid, on +the eligible entity’s balance-due day for the taxation year +on account of the eligible entity’s tax payable under this +Part for the taxation year, an amount determined by the +formula +0.25 × A × B +where +A +is the total ventilation expense of the partnership for +the fiscal period; and +B +is the specified proportion of the eligible entity for +the fiscal period of the partnership. +Partnerships +(4) For the purposes of this section, +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Section +6 + +Page 23 +(a) the fiscal period of a partnership is deemed to be +its taxation year; and +(b) if an eligible entity is a member of a particular +partnership that is a member of another partnership, +the eligible entity is deemed +(i) to be a member of the other partnership, and +(ii) to have a specified proportion in the other part- +nership for a fiscal period of the other partnership +equal to its specified proportion of the particular +partnership — for the last fiscal period of the partic- +ular partnership that ends in the fiscal period of the +other partnership — multiplied by the particular +partnership’s specified proportion of the other part- +nership for the fiscal period of the other partner- +ship. +When assistance received +(5) For the purposes of this Act other than this section, +and for greater certainty, an amount that an eligible enti- +ty is deemed under subsection (2) or (3) to have paid is +assistance received by it from a government immediately +before the end of the taxation year to which it relates. +Affiliated entities +(6) For the purposes of this section, if two eligible enti- +ties are affiliated with the same eligible entity, they are +deemed to be affiliated with each other. +(2) Subsection (1) is deemed to have come into +force on September 1, 2021. +C.R.C., c. 945 +Related Amendments to the Income +Tax Regulations +7 (1) The portion of subsection 7304(2) of the In- +come Tax Regulations before paragraph (c) is re- +placed by the following: +(2) For the purposes of this section and section 110.7 of +the Act, the trip cost to a taxpayer in respect of a trip +made by an individual who, at the time the trip was +made, was a member of the taxpayer’s household is the +least of +(a) the amount of employer-provided travel bene- +fits, as defined in subsection 110.7(6) of the Act, that is +claimed by the taxpayer in respect of the trip; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Amendments to the Act +Sections 6-7 + +Page 24 +(b) the total of +(i) the amount of travel assistance described in +paragraph (a) of the definition employer-provided +travel benefits in subsection 110.7(6) of the Act in +respect of the trip, and +(ii) travel expenses incurred by the taxpayer, or the +spouse or common-law partner of the taxpayer, for +the trip; and +(2) Subsections 7304(3) and (4) of the Regulations +are replaced by the following: +(3) In determining the trip cost to the taxpayer in respect +of the trip, if the amount determined under paragraph +(2)(a) is nil, subsection (2) is to be read without reference +to that paragraph. +(4) For the purposes of subsection (2), the amounts +claimed by the taxpayer in paragraph (2)(a) in respect of +a trip are deemed to be nil, unless the taxpayer was deal- +ing at arm’s length with the employer at the time that the +employer-provided travel benefits, as defined in sub- +section 110.7(6) of the Act, were provided to the taxpayer. +(3) Subsections (1) and (2) apply to the 2021 and +subsequent taxation years. +8 (1) Section 9600 of the Regulations is amended +by striking out “and” at the end of paragraph (c) +and by adding the following after paragraph (d): +(e) calculators (including graphing calculators); +(f) external data storage devices; +(g) web cams, microphones and headphones; +(h) multimedia projectors; +(i) wireless pointer devices; +(j) electronic educational toys; +(k) digital timers; +(l) speakers; +(m) video streaming devices; +(n) printers; and +(o) laptop, desktop and tablet computers, provided +that none of these items are made available to the eli- +gible educator by their employer for use outside of the +classroom. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Sections 7-8 + +Page 25 +(2) Subsection (1) applies to the 2021 and subse- +quent taxation years. +9 (1) The Regulations are amended by adding the +following after section 9600: +PART XCVII +COVID-19 — Air Quality +Improvement Tax Credit +Tax credit — air quality improvement +9700 (1) The following definitions apply in this section. +HEPA filter means a high-efficiency particulate air filter +that has been tested to ensure efficiency equal to or ex- +ceeding 99.97% for removal of airborne particles having a +mean aerodynamic diameter of 0.3 µm (micrometres) +from the air. (filtre HEPA) +HVAC system means a mechanical heating, ventilating +and air conditioning system that is installed in a building, +and includes all of its equipment and components. (sys- +tème CVCA) +MERV means the minimum efficiency reporting value +parameters +specified +in +ANSI/ASHRAE +Standard +52.2-2017, Method of Testing General Ventilation Air- +Cleaning Devices for Removal Efficiency by Particle Size, +Section 12, Minimum Efficiency Reporting Value +(MERV) for Air Cleaners, Table 12-1, Minimum Efficien- +cy Reporting Value (MERV) Parameters. (MERV) +(2) Subject to subsection (3), for the purposes of the defi- +nition qualifying expenditure in subsection 127.43(1) of +the Act, the following outlays and expenses are pre- +scribed to the extent that they are reasonable and intend- +ed primarily to increase outdoor air intake or to improve +air cleaning: +(a) outlays and expenses that are directly attributable +to the purchase, installation, conversion or upgrade of +a new or retrofitted HVAC system placed in service at +a qualifying location that meets either of the following +conditions: +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Sections 8-9 + +Page 26 +(i) the system is designed to filter air at a rate in ex- +cess of MERV 8 or an equivalent level of filtration, +or +(ii) the system is designed to filter air at a rate +equal to MERV 8 or an equivalent level of filtration +and the following conditions are met: +(A) the system is designed to achieve an outdoor +air supply rate in excess of what is required for +the space by applicable building codes, and +(B) in the case of an upgrade or conversion of an +existing system, prior to the upgrade or conver- +sion, the system was designed to filter air at a +rate equal to MERV 8; and +(b) outlays and expenses that are directly attributable +to the purchase of a device that is placed in service at a +qualifying location and designed to filter air using a +HEPA filter. +(3) The outlays and expenses in subsection (2) do not in- +clude an outlay or expense of an eligible entity +(a) made or incurred under the terms of an agreement +entered into before the start of the qualifying period; +(b) that is the cost of recurring or routine repair or +maintenance; +(c) that can reasonably be expected to be paid or re- +turned, directly or indirectly, in any manner whatever, +to +(i) the eligible entity, +(ii) a person or partnership not dealing at arm’s +length with the eligible entity, or +(iii) another person or partnership at the direction +of the eligible entity; +(d) that is paid to a party with which the eligible entity +does not deal at arm’s length; +(e) that is salary or wages paid to an employee of the +eligible entity; or +(f) for financing costs. +(2) Subsection (1) is deemed to have come into +force on September 1, 2021. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 1 Income Tax Act +Related Amendments to the Income Tax Regulations +Section +9 + +Page 27 +PART 2 +Underused Housing Tax Act +Enactment of Act +Enactment +10 (1) The Underused Housing Tax Act is enact- +ed as follows: +An Act respecting the taxation of underused housing +Short Title +Short title +1 This Act may be cited as the Underused Housing Tax +Act. +PART 1 +Interpretation and General Rules +of Application +Definitions +2 The following definitions apply in this Act. +assessment means an assessment under this Act and +includes a reassessment. (cotisation) +bank means a bank as defined in section 2 of the Bank +Act or an authorized foreign bank, as defined in that +section, that is not subject to the restrictions and require- +ments referred to in subsection 524(2) of that Act. +(banque) +business number means any number (other than a So- +cial Insurance Number) used by the Minister to identify a +person for the purposes of this Act. (numéro d’entre- +prise) +citizen has the same meaning as in subsection 2(1) of +the Citizenship Act. (citoyen) +Commissioner means, except in sections 21, 22 and 83, +the Commissioner of Revenue appointed under section +25 of the Canada Revenue Agency Act. (commissaire) +common-law partner of an individual at any time +means another individual who is the common-law +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Section +10 + +Page 28 +partner of the individual at that time for the purposes of +the Income Tax Act. (conjoint de fait) +confirmed delivery service means certified or regis- +tered mail or any other delivery service that provides a +record that a notice or document has been sent or deliv- +ered. (service de messagerie) +credit union means a credit union as defined in subsec- +tion 137(6) of the Income Tax Act or a corporation de- +scribed in paragraph (a) of the definition deposit insur- +ance corporation in subsection 137.1(5) of that Act. +(caisse de crédit) +disaster means an earthquake, fire, flood, landslide, +spill or leakage of oil, gas or another poisonous or dan- +gerous substance or any other natural disaster or danger- +ous event. (sinistre) +dwelling unit means a residential unit that contains pri- +vate kitchen facilities, a private bath and a private living +area. (local d’habitation) +excluded owner of a residential property for a calendar +year means a person (other than a prescribed person) +that is on December 31 of the calendar year +(a) Her Majesty in right of Canada or a province or an +agent of Her Majesty in right of Canada or a province; +(b) an individual who is a citizen or permanent resi- +dent, except to the extent that the individual is an +owner of the residential property in their capacity as a +trustee of a trust (other than a personal representative +in respect of a deceased individual) or as a partner of a +partnership; +(c) a corporation incorporated under the laws of +Canada or a province whose shares are listed on a +stock exchange in Canada for which a designation un- +der section 262 of the Income Tax Act is in effect; +(d) a person that is an owner of the residential proper- +ty in their capacity as a trustee of +(i) a mutual fund trust as defined in subsection +248(1) of the Income Tax Act, +(ii) a real estate investment trust as defined in +subsection 122.1(1) of that Act, or +(iii) a SIFT trust as defined in subsection 122.1(1) +of that Act; +(e) a registered charity as defined in subsection +248(1) of the Income Tax Act; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 29 +(f) a cooperative housing corporation, a hospital +authority, a municipality, a public college, a school +authority, or a university as those terms are defined +in subsection 123(1) of the Excise Tax Act or a para- +municipal organization as defined in section 1 of Part +VI of Schedule V to that Act; +(g) an Indigenous governing body as defined in sec- +tion 2 of the Department of Indigenous Services Act +or a corporation wholly owned by such a body; or +(h) a prescribed person. (propriétaire exclu) +fair rent, in respect of a residential property for a calen- +dar year, means +(a) the amount determined in prescribed manner in +respect of the residential property for the calendar +year; and +(b) in the absence of a manner prescribed under para- +graph (a) in respect of the residential property for the +calendar year, the amount that is 5% of the taxable +value in respect of the residential property for the cal- +endar year. (loyer raisonnable) +hazardous condition, in respect of a residential proper- +ty, means any of the following circumstances (other than +prescribed circumstances): +(a) a structural component of the residential property, +including a roof, foundation, external walls, interior +supporting walls, floors and staircases, is defective or +damaged; +(b) oil, gas or another poisonous or dangerous sub- +stance is present in the residential property; +(c) any other condition relating to the residential +property that is hazardous to the health or safety of its +occupants; or +(d) prescribed circumstances. (condition dange- +reuse) +judge, in respect of any matter, means a judge of a supe- +rior court having jurisdiction in the province in which the +matter arises or a judge of the Federal Court. (juge) +long-term lease, in respect of land, means a lease, li- +cence or similar arrangement under which continuous +possession of the land is provided for a period of at least +20 years or a lease, licence or similar arrangement that +contains an option to purchase the land. en (bail de +longue durée) +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 30 +Minister means the Minister of National Revenue. (mi- +nistre) +month means a period beginning on a particular day in +a calendar month and ending on +(a) the day immediately before the day in the next cal- +endar month that has the same calendar number as +the particular day; or +(b) if the next calendar month does not have a day +that has the same calendar number as the particular +day, the last day of that next calendar month. (mois) +officer means, except in the definition specified Cana- +dian corporation in this section and in section 59, a per- +son who is appointed or employed in the administration +or enforcement of this Act. (préposé) +owner of a residential property means a person that is +identified as an owner in respect of the residential prop- +erty under the land registration system or other similar +system applicable where the residential property is locat- +ed, or that could reasonably be considered to be an owner +in respect of the residential property based on such a sys- +tem, and includes a person that +(a) is a life tenant under a life estate in respect of the +residential property, +(b) is a life lease holder in respect of the residential +property, +(c) has, under a long-term lease, continuous posses- +sion of the land on which the residential property is +situated, or +(d) is a prescribed person, +but does not include +(e) a person that gives continuous possession of all +the land on which the residential property is situated +to persons referred to in paragraph (b) or (c), or +(f) a prescribed person. (propriétaire) +ownership percentage, in respect of a particular owner +of a residential property for a calendar year, means +(a) a prescribed percentage; or +(b) if no percentage is prescribed under paragraph (a), +(i) if there are two or more owners of the residen- +tial property on December 31 of the calendar year +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 31 +(A) if the land registration system or other simi- +lar system applicable where the residential prop- +erty is located indicates that the particular owner +holds a percentage of the ownership in respect of +the residential property, that percentage, and +(B) in any other case, the percentage that is +equal to 100% divided by the number of owners +of the residential property, and +(ii) in any other case, 100%. (pourcentage de pro- +priété) +permanent resident has the same meaning as in sub- +section 2(1) of the Immigration and Refugee Protection +Act. (résident permanent) +personal representative, in respect of a deceased indi- +vidual, means the executor of the individual’s will, the +liquidator of the individual’s succession, the administra- +tor of the estate of the individual or any person that is re- +sponsible under the appropriate law for the proper col- +lection, administration, disposition and distribution of +the assets of the estate or succession of the individual. +(représentant personnel) +prescribed means +(a) in the case of a form or the manner of filing a +form, authorized by the Minister; +(b) in the case of the information to be given on or +with a form, specified by the Minister; +(c) in the case of the manner of making or filing an +election, authorized by the Minister; and +(d) in any other case, prescribed by regulation or de- +termined in accordance with rules prescribed by regu- +lation. (Version anglaise seulement) +property tax means a tax levied by a province, provin- +cial agency or municipality to finance services ordinarily +provided by municipalities in Canada and computed by +applying one or more rates to all or part of the assessed +value of real or immovable property. (impôt foncier) +record means any material on which representations, in +any form, of information or concepts are recorded or +marked and that is capable of being read or understood +by a person or a computer system or other device. (re- +gistre) +residential property means property (other than pre- +scribed property) that is situated in Canada and that is +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 32 +(a) a detached house or similar building, containing +not more than three dwelling units, together with that +proportion of the appurtenances to the building and +the land subjacent or immediately contiguous to the +building that is reasonably necessary for its use and +enjoyment as a place of residence for individuals; +(b) a part of a building that is a semi-detached house, +rowhouse unit, residential condominium unit or other +similar premises that is, or is intended to be, a sepa- +rate parcel or other division of real or immovable +property owned, or intended to be owned, apart from +any other unit in the building together with that pro- +portion of any common areas and other appurte- +nances to the building and the land subjacent or im- +mediately contiguous to the building that is at- +tributable to the house, unit or premises and that is +reasonably necessary for its use and enjoyment as a +place of residence for individuals; or +(c) a prescribed property. (immeuble résidentiel) +specified Canadian corporation, in respect of a calen- +dar year, means a corporation that is incorporated or +continued under the laws of Canada or a province other +than a corporation that is, on December 31 of the calen- +dar year +(a) a corporation in respect of which the following +persons have ownership or control, directly or indi- +rectly, of shares of the corporation representing 10% +or more of the value of the equity in the corporation or +carrying 10% or more of the voting rights under all or +under some circumstances: +(i) an individual who is neither a citizen nor a per- +manent resident, +(ii) a corporation that is incorporated or continued +otherwise than under the laws of Canada or a +province, or +(iii) any combination of individuals or corporations +referred to in subparagraphs (i) and (ii); +(b) a corporation without share capital having +(i) a chairperson or other presiding officer who is +neither a citizen nor a permanent resident, or +(ii) 10% or more of its directors who are neither cit- +izens nor permanent residents; or +(c) a prescribed corporation. (personne morale ca- +nadienne déterminée) +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 33 +specified Canadian partnership, in respect of a calen- +dar year, means +(a) a partnership, each member of which is, on De- +cember 31 of the calendar year, an excluded owner or +a specified Canadian corporation; or +(b) a prescribed partnership. (société de personnes +canadienne déterminée) +specified Canadian trust, in respect of a calendar year +and a residential property, means +(a) a trust under which each beneficiary having a ben- +eficial interest in the residential property is, on De- +cember 31 of the calendar year, an excluded owner or +a specified Canadian corporation; or +(b) a prescribed trust. (fiducie canadienne détermi- +née) +tax means tax payable under this Act. (taxe) +taxable value, in respect of a residential property for a +calendar year, means an amount that is +(a) a prescribed amount; or +(b) if no amount is prescribed under paragraph (a), +the greater of +(i) the value established in respect of the residential +property by an authority that has the power by or +under an Act of Parliament or the legislature of a +province to establish the assessed value of real or +immovable property for the purpose of computing a +property tax, and +(ii) the residential property’s most recent sale price +on or before December 31 of the calendar year. (va- +leur imposable) +Meaning of administration or enforcement of this Act +3 For greater certainty, a reference in this Act to the ad- +ministration or enforcement of this Act includes the col- +lection of any amount payable under this Act. +Arm’s length +4 (1) For the purposes of this Act, +(a) related persons are deemed not to deal with each +other at arm’s length; and +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 34 +(b) it is a question of fact whether persons not related +to each other are, at any particular time, dealing with +each other at arm’s length. +Related persons +(2) For the purposes of this Act, persons are deemed to +be related to each other if they are related persons within +the meaning of subsections 251(2) to (6) of the Income +Tax Act. +Partnership +(3) For the purposes of this Act, a member of a partner- +ship is deemed to be related to the partnership. +PART 2 +Her Majesty +Binding on Her Majesty +5 This Act is binding on Her Majesty in right of Canada +or a province. +PART 3 +Application of Tax +Meaning of qualifying occupancy period +6 (1) In this section, qualifying occupancy period, in +respect of a residential property in relation to an owner +of the residential property, means a period of at least one +month in a calendar year during which one of the follow- +ing individuals (other than an individual that is an ex- +cluded individual pursuant to paragraph (10)(b) or a pre- +scribed individual) has continuous occupancy of a +dwelling unit that is part of the residential property: +(a) an individual who deals at arm’s length with the +owner and with any spouse or common-law partner of +the owner and who is given continuous occupancy of +the dwelling unit under an agreement evidenced in +writing; +(b) an individual who does not deal at arm’s length +with the owner or with any spouse or common-law +partner of the owner and who is given continuous oc- +cupancy of the dwelling unit under an agreement evi- +denced in writing and for consideration that is not be- +low the fair rent for the residential property, prorated +for the period; +(c) an individual who is the owner or the owner’s +spouse or common-law partner, who is in Canada for +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 35 +the purpose of pursuing authorized work under a +Canadian work permit and who occupies the dwelling +unit in relation to that purpose; +(d) an individual who is a spouse, common-law part- +ner, parent or child of the owner and who is a citizen +or permanent resident; or +(e) a prescribed individual. +Exclusion — qualifying occupancy period +(2) Despite subsection (1), a qualifying occupancy period +does not include a period that is a calendar month during +which the only individuals who have continuous occu- +pancy of a dwelling unit are the owner or a spouse, com- +mon-law partner, parent or child of the owner, if each of +those individuals resides or lodges at a place other than +the residential property for an equal or greater number of +days than the number of days that they reside or lodge at +the residential property. +Tax payable +(3) Subject to this Act, every person that is, on December +31 of a calendar year, an owner (other than an excluded +owner) of a residential property must pay to Her Majesty +in right of Canada tax in respect of the residential prop- +erty for the calendar year in the amount determined by +the formula +A × B × C +where +A +is 1%; +B +is +(a) if the person has filed an election made under +subsection (4) in respect of the residential proper- +ty for the calendar year, the fair market value of +the residential property, or +(b) in any other case, the taxable value in respect +of the residential property; and +C +is the ownership percentage in respect of the person +in respect of the residential property for the calendar +year. +Election for fair market value +(4) For the purpose of determining the tax under subsec- +tion (3) in respect of a residential property for a calendar +year, a person may elect to use the fair market value of +the residential property, as determined in a manner sat- +isfactory to the Minister, at any time on or after +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 36 +January 1 of the calendar year and on or before April 30 +of the following calendar year. +Form and manner of filing +(5) An election under subsection (4) in respect of a resi- +dential property for a calendar year is to be made in pre- +scribed form containing prescribed information and is to +be filed with the Minister in prescribed manner on or be- +fore +(a) April 30 of the following calendar year; or +(b) any later day that the Minister may allow. +When tax required to be paid +(6) The tax payable by a person under subsection (3) in +respect of a residential property for a calendar year must +be paid by the person to the Receiver General on or be- +fore April 30 of the following calendar year. +Tax not payable +(7) No tax is payable under subsection (3) by a person in +respect of a residential property (other than a prescribed +residential property) for a calendar year if +(a) the person is an owner of the residential property +solely in their capacity as +(i) a partner of a partnership that is a specified +Canadian partnership in respect of the calendar +year, or +(ii) a trustee of a trust that is a specified Canadian +trust in respect of the calendar year and the resi- +dential property; +(b) the person is in respect of the calendar year a +specified Canadian corporation; +(c) the residential property is not suitable for year- +round use as a place of residence; +(d) the residential property is seasonally inaccessible +because public access is not maintained year-round; +(e) the residential property is uninhabitable for a peri- +od of at least 60 consecutive days in the calendar year +as a result of a disaster or hazardous condition caused +by circumstances beyond the reasonable control of an +owner of the residential property and this paragraph +did not apply in respect of the same disaster or haz- +ardous condition for more than one prior calendar +year; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 37 +(f) a dwelling unit that is part of the residential prop- +erty is uninhabitable for a period of at least 120 con- +secutive days in the calendar year as a result of a reno- +vation to the residential property, any work in relation +to the renovation is carried on without unreasonable +delay and this paragraph did not apply in respect of +the residential property for any of the nine prior calen- +dar years; +(g) the person becomes an owner of the residential +property in the calendar year and was never an owner +of the residential property in the prior nine calendar +years; +(h) the person died during the calendar year or the +prior calendar year; +(i) the person is the personal representative in respect +of a deceased individual who was an owner of the resi- +dential property during the calendar year or the prior +calendar year and the person was not otherwise an +owner of the residential property in either of those cal- +endar years; +(j) the following conditions are met: +(i) an individual who was an owner of the residen- +tial property died during the calendar year or the +prior calendar year and the individual’s ownership +percentage in respect of the residential property at +the time of death was at least 25%, and +(ii) the person was an owner of the residential +property on the day the individual died; +(k) the construction of the residential property is not +substantially completed before April of the calendar +year; +(l) the construction of the residential property is sub- +stantially completed after March of the calendar year, +the residential property is offered for sale to the public +during the calendar year and the residential property +has never been occupied by an individual as a place of +residence or lodging during the calendar year; +(m) the residential property is located in a prescribed +area and prescribed conditions, if any, are met; or +(n) the person is a prescribed person. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 38 +Tax not payable — primary place of residence +(8) Subject to subsection (10), no tax is payable under +subsection (3) by an individual in respect of a residential +property for a calendar year if a dwelling unit that is part +of the residential property is, for the calendar year, the +primary place of residence of +(a) the individual or the individual’s spouse or com- +mon-law partner; or +(b) a child of the individual or the individual’s spouse +or common-law partner and the child occupies the +residential property for the purposes of authorized +study at a designated learning institution as defined +in section 211.1 of the Immigration and Refugee Pro- +tection Regulations. +Tax not payable — qualifying occupancy +(9) Subject to subsection (10), no tax is payable under +subsection (3) by an owner of a residential property for a +calendar year if the number of days during the calendar +year that are included in a qualifying occupancy period in +respect of the residential property in relation to the own- +er is 180 days or more. No single day is to be counted +more than once in the determination of the number of +days during the calendar year that are included in a qual- +ifying occupancy period in respect of the residential +property in relation to an owner. +Exception — multiple residential properties +(10) If, on December 31 of a calendar year, an individual +who is neither a citizen nor a permanent resident is an +owner of a particular residential property and either the +individual or the individual’s spouse or common-law +partner who is neither a citizen nor a permanent resident +is an owner of one or more other residential properties +(which particular and other residential properties are re- +ferred to as the “specified residential properties” in this +subsection), the following rules apply: +(a) subsection (8) does not apply to the specified resi- +dential properties for the calendar year, other than the +residential property in respect of which an election +made under subsection (11) or (12) has been filed un- +der subsection (13) in respect of the calendar year; and +(b) for the purposes of subsection (1), the individual +and the individual’s spouse or common-law partner +are excluded individuals in relation to an owner of any +of the specified residential properties for the calendar +year, other than the residential property in respect of +which an election made under subsection (11) or (12) +has been filed under subsection (13) in respect of the +calendar year. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 39 +Election +(11) If, on December 31 of a calendar year, an individual +who is neither a citizen nor a permanent resident is an +owner of two or more residential properties and it is not +the case that the individual has a spouse or common-law +partner (other than a citizen or permanent resident) who +is an owner of a residential property, the individual may +elect to designate one of those residential properties for +the calendar year for the purposes of subsection (10). Not +more than one election may be made by the individual +for the calendar year. +Joint election +(12) If, on December 31 of a calendar year, an individual +who is neither a citizen nor a permanent resident and is +an owner of one or more residential properties and the +individual’s spouse or common-law partner who is nei- +ther a citizen nor a permanent resident is an owner of +one or more residential properties, the individual and the +individual’s spouse or common-law partner may jointly +elect to designate one of those residential properties for +the calendar year for the purposes of subsection (10). Not +more than one joint election may be made by the individ- +ual and the individual’s spouse or common-law partner +for the calendar year. +Form and manner of filing +(13) An election under subsection (11) or (12) to desig- +nate a residential property for a calendar year is to be +made in prescribed form containing prescribed informa- +tion and is to be filed with the Minister in prescribed +manner on or before +(a) April 30 of the following calendar year; or +(b) any later day that the Minister may allow. +PART 4 +Returns +Return required +7 (1) A person that is an owner (other than an excluded +owner) of one or more residential properties on Decem- +ber 31 of a calendar year is required to file a return for +each residential property for the calendar year. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 40 +Return not required — regulations +(2) Despite subsection (1), a person is not required to file +a return for a residential property for a calendar year if +the person is a prescribed person or if the residential +property is a prescribed property. +Return required — regulations +(3) Despite subsection (1), a person is required to file a +return for a residential property for a calendar year if the +person is a prescribed person. +Form and content +8 A person that is required under section 7 to file a re- +turn for a residential property for a calendar year must +(a) make the return in prescribed form containing +prescribed information and file it with the Minister in +prescribed manner on or before April 30 of the follow- +ing calendar year; and +(b) indicate in the return the amount of tax, if any, de- +termined by the formula in subsection 6(3) in respect +of the residential property for the calendar year. +Definition of electronic filing +9 (1) For the purposes of this section, electronic filing +means using electronic media in a manner specified in +writing by the Minister. +Electronic filing of return +(2) The Minister may require that a return under this Act +be filed by way of electronic filing. +Acceptance +(3) A return under this Act filed by way of electronic fil- +ing is deemed to be filed with the Minister on the day on +which the Minister acknowledges acceptance of it. +Demand for return +10 The Minister may, on demand sent by the Minister, +require a person to file, within any reasonable time stipu- +lated in the demand, a return under this Act for any cal- +endar year designated in the demand. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 41 +PART 5 +Trustees, Receivers and +Representatives +Definitions +11 (1) The following definitions apply in this section. +bankrupt has the same meaning as in section 2 of the +Bankruptcy and Insolvency Act. (failli) +business includes a part of a business. (entreprise) +receiver means a person that +(a) under the authority of a debenture, bond or other +debt security, of a court order or of an Act of Parlia- +ment or of the legislature of a province, is empowered +to operate or manage a business or a property of an- +other person; +(b) is appointed by a trustee under a trust deed in re- +spect of a debt security to exercise the authority of the +trustee to manage or operate a business or a property +of the debtor under the debt security; +(c) is appointed by a bank to act as an agent or man- +datary of the bank in the exercise of the authority of +the bank under subsection 426(3) of the Bank Act in +respect of property of another person; +(d) is appointed as a liquidator to liquidate the assets +of a corporation or to wind up the affairs of a corpora- +tion; or +(e) is appointed as a committee, guardian, curator, tu- +tor or mandatary in case of incapacity with the author- +ity to manage and care for the affairs and assets of an +individual who is incapable of managing those affairs +and assets. +It includes a person that is appointed to exercise the au- +thority of a creditor under a debenture, bond or other +debt security to operate or manage a business or a prop- +erty of another person, but, if a person is appointed to ex- +ercise the authority of a creditor under a debenture, bond +or other debt security to operate or manage a business or +a property of another person, it does not include that +creditor. (séquestre) +relevant assets of a receiver means +(a) if the receiver’s authority relates to all the proper- +ties, businesses, affairs and assets of a person, all +those properties, businesses, affairs and assets; and +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 42 +(b) if the receiver’s authority relates to only part of the +properties, businesses, affairs or assets of a person, +that part of the properties, businesses, affairs or as- +sets. (actif pertinent) +representative means a person, other than a trustee in +bankruptcy or a receiver, that is administering, winding +up, controlling or otherwise dealing with any property, +business, estate or succession of another person. (repré- +sentant) +Trustee in bankruptcy — obligations +(2) For the purposes of this Act, if on a particular day a +person becomes a bankrupt, +(a) the trustee in bankruptcy, and not the person, is li- +able for the payment of any amount (other than an +amount that relates solely to activities in which the +person begins to engage on or after the particular day +and to which the bankruptcy does not relate) that is +required to be paid by the person under this Act, dur- +ing the period beginning on the day immediately after +the day on which the trustee became the trustee in +bankruptcy of the person and ending on the day on +which the discharge of the trustee is granted under the +Bankruptcy and Insolvency Act, except that +(i) the trustee is liable for the payment of any +amount that is required to be paid by the person +under this Act after the particular day in respect of +calendar years that ended on or before the particu- +lar day but only to the extent of the property of the +person in possession of the trustee available to sat- +isfy the liability, +(ii) the trustee is not liable for the payment of any +amount for which a receiver is liable under subsec- +tion (3), and +(iii) the payment by the person of an amount in re- +spect of the liability discharges the liability of the +trustee to the extent of that amount; +(b) subject to paragraph (d), the trustee in bankruptcy +must file with the Minister in the prescribed form and +manner all returns in respect of the activities of the +person to which the bankruptcy relates for the calen- +dar years of the person ending in the period beginning +on the day immediately after the particular day and +ending on the day on which the discharge of the +trustee is granted under the Bankruptcy and Insol- +vency Act and that are required under this Act to be +filed by the person, as if those activities were the only +activities of the person; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 43 +(c) subject to paragraph (d), if the person has not on +or before the particular day filed a return required un- +der this Act to be filed by the person for a calendar +year of the person ending on or before the particular +day, the trustee in bankruptcy must, unless the Minis- +ter waives in writing the requirement for the trustee to +file the return, file with the Minister in the prescribed +form and manner a return for that calendar year of the +person; and +(d) if there is a receiver with authority in respect of +any business, property, affairs or assets of the person, +the trustee in bankruptcy is not required to include in +any return any information that the receiver is re- +quired under subsection (3) to include in a return. +Receiver’s obligations +(3) For the purposes of this Act, if on a particular day a +receiver is vested with authority to manage, operate, liq- +uidate or wind up any business or property, or to manage +and care for the affairs and assets, of a person, +(a) if the relevant assets of the receiver are a part and +not all of the person’s businesses, properties, affairs or +assets, the relevant assets of the receiver are deemed +to be, throughout the period during which the receiver +is acting as receiver of the person, separate from the +remainder of the businesses, properties, affairs or as- +sets of the person as though the relevant assets were +businesses, properties, affairs or assets, as the case +may be, of a separate person; +(b) the person and the receiver are jointly and several- +ly, or solidarily, liable for the payment of any amount +that is required to be paid by the person under this Act +before or during the period during which the receiver +is acting as receiver of the person to the extent that the +amount can reasonably be considered to relate to the +relevant assets of the receiver or to the businesses, +properties, affairs or assets of the person that would +have been the relevant assets of the receiver if the re- +ceiver had been acting as receiver of the person at the +time the amount became payable except that +(i) the receiver is liable for the payment of any +amount that is required to be paid by the person +under this Act before that period only to the extent +of the property of the person in possession or under +the control and management of the receiver after +(A) satisfying the claims of creditors whose +claims ranked, on the particular day, in priority +to the claim of the Crown in respect of the +amount, and +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 44 +(B) paying any amounts that the receiver is re- +quired to pay to a trustee in bankruptcy of the +person, +(ii) the person is not liable for the payment of any +amount payable by the receiver, and +(iii) the payment by the person or the receiver of an +amount in respect of the liability discharges the +joint and several, or solidary, liability to the extent +of that amount; +(c) the receiver must file with the Minister in the pre- +scribed form and manner all returns in respect of the +relevant assets of the receiver for calendar years end- +ing in the period during which the receiver is acting as +receiver and that are required under this Act to be +made by the person, as if the relevant assets were the +only businesses, properties, affairs and assets of the +person; and +(d) if the person has not on or before the particular +day filed a return required under this Act to be filed by +the person for a calendar year of the person ending on +or before the particular day, the receiver must, unless +the Minister waives in writing the requirement for the +receiver to file the return, file with the Minister in the +prescribed form and manner a return for that calendar +year that relates to the businesses, properties, affairs +or assets of the person that would have been the rele- +vant assets of the receiver if the receiver had been act- +ing as receiver of the person during that calendar year. +Certificates for receivers and representatives +(4) Every receiver and representative that controls prop- +erty of another person that is required to pay any amount +under this Act must, before distributing the property to +any person, obtain a certificate from the Minister certify- +ing that the following amounts have been paid or that se- +curity for the payment of them has, in accordance with +this Act, been accepted by the Minister: +(a) all amounts that are payable by the other person +under this Act in respect of the calendar year during +which the distribution is made, or any previous calen- +dar year; and +(b) all amounts that are, or can reasonably be expect- +ed to become, payable under this Act by the represen- +tative or receiver in that capacity in respect of the cal- +endar year during which the distribution is made, or +any previous calendar year. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 45 +Liability for failure to obtain certificate +(5) Any receiver or representative that distributes prop- +erty without obtaining a certificate in respect of the +amounts referred to in subsection (4) is personally liable +for the payment of those amounts to the extent of the val- +ue of the property so distributed. +PART 6 +Anti-avoidance +Definitions +12 (1) The following definitions apply in this section. +tax benefit means a reduction, an avoidance or a defer- +ral of an amount of tax or other amount payable by a per- +son under this Act or an increase in an amount payable +to a person under this Act. (avantage fiscal) +tax consequences to a person means the amount of tax +or other amount payable by, or payable to, the person un- +der this Act or any other amount that is relevant for the +purposes of computing that amount. (attribut fiscal) +transaction includes an arrangement or event. (opéra- +tion) +General anti-avoidance provision +(2) If a transaction is an avoidance transaction, the tax +consequences to a person must be determined as is rea- +sonable in the circumstances in order to deny a tax bene- +fit that, but for this section, would result directly or indi- +rectly from that transaction or from a series of transac- +tions that include that transaction. +Avoidance transaction +(3) An avoidance transaction means any transaction +(a) that, but for this section, would result directly or +indirectly in a tax benefit, unless the transaction may +reasonably be considered to have been undertaken or +arranged primarily for bona fide purposes other than +to obtain the tax benefit; or +(b) that is part of a series of transactions, which se- +ries, but for this section, would result directly or indi- +rectly in a benefit, unless the transaction may reason- +ably be considered to have been undertaken or ar- +ranged primarily for bona fide purposes other than to +obtain the tax benefit. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 46 +Provision not applicable +(4) For greater certainty, subsection (2) does not apply in +respect of a transaction if it may reasonably be consid- +ered that the transaction would not result directly or in- +directly in a misuse of the provisions of this Act or in an +abuse having regard to the provisions of this Act (other +than this section) read as a whole. +Determination of tax consequences +(5) Without restricting the generality of subsection (2), +in determining the tax consequences to a person, as is +reasonable in the circumstances, in order to deny a tax +benefit that would, but for this section, result directly or +indirectly from an avoidance transaction +(a) the nature of any payment or other amount may be +recharacterized; and +(b) the effects that would otherwise result from the +application of other provisions of this Act may be ig- +nored. +Exception +(6) Despite any other provision of this Act, the tax conse- +quences to any person following the application of this +section must only be determined through an assessment, +reassessment or additional assessment involving the ap- +plication of this section. +Definitions +13 (1) The following definitions apply in this section. +parameter change means a change in any of the follow- +ing: +(a) a rate; +(b) words or expressions defined in a provision of this +Act. (modification d’un paramètre) +tax benefit has the meaning assigned by subsection +12(1). (avantage fiscal) +transaction has the meaning assigned by subsection +12(1). (opération) +Parameter change — transactions +(2) If +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 47 +(a) a transaction, or a series of transactions, involving +property is made between two or more persons, all of +whom are not dealing with each other at arm’s length +at the time any of those transactions are made, +(b) the transaction, any of the transactions in the se- +ries of transactions or the series of transactions would +in the absence of this section result directly or indi- +rectly in a tax benefit to one or more of the persons in- +volved in the transaction or series of transactions, and +(c) it may not reasonably be considered that the trans- +action, or the series of transactions, has been under- +taken or arranged primarily for bona fide purposes +other than to obtain a tax benefit, arising from a pa- +rameter change, for one or more of the persons in- +volved in the transaction or series of transactions, +the amount of tax or other amount payable by, or payable +to, any of those persons under this Act, or any other +amount that is relevant for the purposes of computing +that amount must be determined as is reasonable in the +circumstances in order to deny the tax benefit to any of +those persons. +Denying benefit on transactions +(3) Despite any other provision of this Act, a tax benefit +must only be denied under subsection (2) through an as- +sessment, reassessment or additional assessment. +PART 7 +Administration and +Enforcement +DIVISION 1 +Payments +Large payments +14 Every person that is required under this Act to pay an +amount to the Receiver General must, if the amount +is $50,000 or more, make the payment to the account of +the Receiver General at +(a) a bank; +(b) a credit union; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 48 +(c) a corporation authorized under the laws of Canada +or a province to carry on the business of offering its +services as a trustee to the public; or +(d) a corporation that is authorized under the laws of +Canada or a province to accept deposits from the pub- +lic and that carries on the business of lending money +on the security of real property or immovables or in- +vesting in indebtedness on the security of mortgages +on real property or hypothecs on immovables. +Small amounts owing +15 (1) If, at any time, the total of all unpaid amounts +owing by a person to the Receiver General under this Act +does not exceed $2.00, the amount owing by the person is +deemed to be nil. +Small amounts payable +(2) If, at any time, the total of all amounts payable by the +Minister to a person under this Act does not ex- +ceed $2.00, the Minister may apply those amounts +against any amount owing, at that time, by the person to +Her Majesty in right of Canada. However, if the person, +at that time, does not owe any amount to Her Majesty in +right of Canada, those amounts payable are deemed to be +nil. +Execution of returns, etc. +16 A return (other than a return filed by way of electron- +ic filing under section 9), certificate or other document +made under this Act by a person that is not an individual +must be signed on behalf of the person by an individual +duly authorized to do so by the person or the governing +body of the person. +Extension of time +17 (1) The Minister may at any time extend, in writing, +the time for filing a return under this Act. +Effect of extension +(2) If the Minister extends the time within which a per- +son must file a return under subsection (1), +(a) the return must be filed within the time so extend- +ed; +(b) any amount payable that the person is required to +declare in the return must be paid within the time so +extended; +(c) any interest payable under section 23 on the +amount referred to in paragraph (b) must be calculat- +ed as though the amount were required to be paid on +the day on which the extended time expires; and +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 49 +(d) any penalty payable under section 47 in respect of +the return must be calculated as though the return +were required to be filed on the day on which the ex- +tended time expires. +Statutory recovery rights +18 Except as specifically provided under this Act or the +Financial Administration Act, no person has a right to +recover any money paid to Her Majesty in right of +Canada as or on account of, or that has been taken into +account by Her Majesty in right of Canada as, an amount +payable under this Act. +DIVISION 2 +Administration and Officers +Minister’s duty +19 The Minister must administer and enforce this Act +and the Commissioner may exercise the powers and per- +form the duties of the Minister under this Act. +Staff +20 (1) The persons that are necessary to administer and +enforce this Act are to be appointed, employed or en- +gaged in the manner authorized by law. +Delegation of powers +(2) The Minister may authorize any person employed or +engaged by the Canada Revenue Agency or who occupies +a position of responsibility in the Canada Revenue Agen- +cy to exercise powers or perform duties of the Minister, +including any judicial or quasi-judicial power or duty of +the Minister, under this Act. +Administration of oaths +21 Any person, if designated by the Minister for the pur- +pose, may administer oaths and take and receive affi- +davits, declarations and affirmations for the purposes of +or incidental to the administration or enforcement of this +Act, and every person so designated has for those pur- +poses all the powers of a commissioner for administering +oaths or taking affidavits. +Inquiry +22 (1) The Minister may, for any purpose related to the +administration or enforcement of this Act, authorize any +person, whether or not the person is an officer of the +Canada Revenue Agency, to make any inquiry that the +Minister may deem necessary with reference to anything +relating to the administration or enforcement of this Act. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 50 +Appointment of hearing officer +(2) If the Minister, under subsection (1), authorizes a +person to make an inquiry, the Minister must forthwith +apply to the Tax Court of Canada for an order appointing +a hearing officer before whom the inquiry will be held. +Powers of hearing officer +(3) For the purposes of an inquiry authorized under sub- +section (1), a hearing officer appointed under subsection +(2) in relation to the inquiry has all the powers conferred +on a commissioner by sections 4 and 5 of the Inquiries +Act and that may be conferred on a commissioner under +section 11 of that Act. +When powers to be exercised +(4) A hearing officer appointed under subsection (2) in +relation to an inquiry must exercise the powers conferred +on a commissioner by section 4 of the Inquiries Act in re- +lation to any persons that the person authorized to make +the inquiry considers appropriate for the conduct of the +inquiry, but the hearing officer is not to exercise the pow- +er to punish any person unless, on application by the +hearing officer, a judge, including a judge of a county +court, certifies that the power may be exercised in the +matter disclosed in the application and the applicant has +given to the person, in respect of whom the power is pro- +posed to be exercised, 24 hours notice of the hearing of +the application, or any shorter notice that the judge con- +siders reasonable. +Rights of witnesses +(5) Any person who gives evidence in an inquiry autho- +rized under subsection (1) is entitled to be represented by +counsel and, on request made by the person to the Minis- +ter, to receive a transcript of that evidence. +Rights of person investigated +(6) Any person whose affairs are investigated in the +course of an inquiry authorized under subsection (1) is +entitled to be present and to be represented by counsel +throughout the inquiry unless the hearing officer ap- +pointed under subsection (2), on application by the Min- +ister or a person giving evidence, orders otherwise in re- +lation to the whole or any part of the inquiry, on the +ground that the presence of the person and the person’s +counsel, or either of them, would be prejudicial to the ef- +fective conduct of the inquiry. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 51 +DIVISION 3 +Interest +Specified rate of interest +23 (1) For the purposes of every provision of this Act +that requires interest to be computed at a specified rate +(a) if the interest is to be paid or applied on an +amount payable by the Minister to a person, the speci- +fied rate in effect during a calendar quarter — being a +period of three months beginning on the first day of +January, April, July or October — is +(i) the prescribed rate, or +(ii) if no rate is prescribed under subparagraph (i), +the interest rate determined for the calendar quar- +ter under subsection 2(2) of the Interest Rates (Ex- +cise Act, 2001) Regulations; and +(b) in any other case, the specified rate in effect dur- +ing a calendar quarter is +(i) the prescribed rate, or +(ii) if no rate is prescribed under subparagraph (i), +the interest rate determined for the calendar quar- +ter under subsection 2(1) of the Interest Rates (Ex- +cise Act, 2001) Regulations. +Compound interest +(2) If a person fails to pay an amount to the Receiver +General as and when required under this Act, the person +must pay to the Receiver General interest on the amount. +The interest must be compounded daily at the specified +rate and computed for the period that begins on the first +day after the day on or before which the amount was re- +quired to be paid and that ends on the day the amount is +paid. +Payment of interest that is compounded +(3) For the purposes of subsection (2), interest that is +compounded on a particular day on an unpaid amount of +a person is deemed to be required to be paid by the per- +son to the Receiver General at the end of the particular +day, and, if the person has not paid the interest so com- +puted by the end of the day after the particular day, the +interest must be added to the unpaid amount at the end +of the particular day. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 52 +Payment before specified date +(4) If the Minister has served a demand that a person +pay on or before a specified date all amounts payable by +the person under this Act on the date of the demand, and +the person pays the amount demanded on or before the +specified date, the Minister must waive any interest that +would otherwise apply in respect of the amount demand- +ed for the period beginning on the first day following the +date of the demand and ending on the day of payment. +Compound interest on amounts owed by Her Majesty +24 Interest must be compounded daily at the specified +rate on amounts owed under this Act by Her Majesty in +right of Canada to a person and computed for the period +beginning on the first day after the day on which the +amount is required to be paid by Her Majesty in right of +Canada and ending on the day on which the amount is +paid or is applied against an amount owed by the person +to Her Majesty in right of Canada. +Interest if Act amended +25 For greater certainty, if a provision of an Act amends +this Act and provides that the amendment comes into +force on, or applies as of, a particular day that is before +the day on which the provision is assented to, the provi- +sions of this Act that relate to the calculation and pay- +ment of interest apply in respect of the amendment as +though the provision had been assented to on the partic- +ular day. +Waiving or reducing interest +26 (1) The Minister may, on or before the day that is 10 +calendar years after the end of a calendar year of a per- +son, or on application by the person on or before that +day, waive, cancel or reduce any interest payable by the +person under this Act on an amount that is required to be +paid by the person under this Act in respect of the calen- +dar year. +Interest where amounts waived or reduced +(2) If a person has paid an amount of interest and the +Minister has waived or reduced under subsection (1) any +portion of the amount, the Minister must pay interest at +the specified rate on an amount equal to the portion of +the amount that was waived or reduced beginning on the +day that is 30 days after the day on which the Minister re- +ceived a request in a manner satisfactory to the Minister +to apply that subsection and ending on the day on which +the portion is paid to the person. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 53 +Cancellation of penalties and interest +27 If at any time a person pays all amounts under sec- +tion 6 payable by the person under this Act for a calendar +year of the person and, immediately before that time, the +total, for the calendar year, of all interest payable by the +person under section 23 and penalties payable under sec- +tion 47 is not more than $25, the Minister may cancel the +total of the penalties and interest. +Dishonoured instruments +28 For the purposes of this Act and section 155.1 of the +Financial Administration Act, any charge that is payable +at any time by a person under the Financial Administra- +tion Act in respect of an instrument tendered in payment +or settlement of an amount that is payable under this Act +is deemed to be an amount that is payable by the person +at that time under this Act. In addition, Part II of the In- +terest and Administrative Charges Regulations does not +apply to the charge and any debt under subsection +155.1(3) of the Financial Administration Act in respect of +the charge is deemed to be extinguished at the time the +total of the amount and any applicable interest under this +Act is paid. +DIVISION 4 +Records and Information +Keeping records +29 (1) Every person that pays or is required to pay an +amount of tax and every person that is required under +this Act to file a return must keep all records that are +necessary to enable the determination of the person’s lia- +bilities and obligations under this Act and whether the +person has complied with this Act. +Minister may specify information +(2) The Minister may specify the form a record is to take +and any information that the record must contain. +Language and location of record +(3) Unless otherwise authorized by the Minister, a record +must be kept in Canada in English or in French. +Electronic records +(4) Every person required under this Act to keep a record +that does so electronically must ensure that all equip- +ment and software necessary to make the record intelligi- +ble are available during the retention period required for +the record. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 54 +Exemptions +(5) The Minister may, on any terms and conditions that +are acceptable to the Minister, exempt a person or a class +of persons from the requirement in subsection (4). +Inadequate records +(6) If a person fails to keep adequate records for the pur- +poses of this Act, the Minister may, in writing, require +the person to keep any records that the Minister may +specify, and the person must keep the records specified +by the Minister. +General period for retention +(7) Every person that is required to keep records must +retain them until the expiry of six years after the end of +the year to which they relate or for any other period that +may be prescribed. +Objection or appeal +(8) If a person that is required under this Act to keep +records serves a notice of objection or is a party to an ap- +peal or reference under this Act, the person must retain +every record that pertains to the subject-matter of the ob- +jection, appeal or reference until the objection, appeal or +reference is finally disposed of. +Demand by Minister +(9) If the Minister is of the opinion that it is necessary +for the administration or enforcement of this Act, the +Minister may, by a demand served personally or con- +firmed delivery service, require any person required un- +der this Act to keep records to retain those records for +any period that is specified in the demand, and the per- +son must comply with the demand. +Permission for earlier disposal +(10) A person that is required under this Act to keep +records may dispose of them before the expiry of the pe- +riod during which they are required to be kept if written +permission for their disposal is given by the Minister. +Electronic funds transfer +30 For greater certainty, information obtained by the +Minister under Part XV.1 of the Income Tax Act may be +used for the purposes of this Act. +Requirement to provide information or record +31 (1) Despite any other provision of this Act, the Min- +ister may, subject to subsection (3), for any purpose re- +lated to the administration or enforcement of this Act, by +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 55 +a notice served or sent in accordance with subsection (2), +require any person to provide any information or record. +Notice +(2) A notice referred to in subsection (1) may be +(a) served personally; +(b) sent by confirmed delivery service; or +(c) sent electronically to a bank or credit union that +has provided written consent to receive notices under +subsection (1) electronically. +Unnamed persons +(3) The Minister must not impose on any person (in this +section referred to as a “third party”) a requirement to +provide information or any record relating to one or +more unnamed persons unless the Minister first obtains +the authorization of a judge under subsection (4). +Judicial authorization +(4) A judge of the Federal Court may, on application by +the Minister and subject to any conditions that the judge +considers appropriate, authorize the Minister to impose +on a third party a requirement under subsection (1) relat- +ing to an unnamed person or more than one unnamed +person (in this subsection referred to as the “group”) if +the judge is satisfied by information on oath that +(a) the person or group is ascertainable; and +(b) the requirement is made to verify compliance by +the person or persons in the group with any obligation +under this Act. +Definitions +32 (1) The following definitions apply in this section. +authorized person means a person who is engaged or +employed, or who was formerly engaged or employed, by +or on behalf of Her Majesty in right of Canada to assist in +carrying out the provisions of this Act. (personne autori- +sée) +confidential information means information of any +kind and in any form that relates to one or more persons +and that is +(a) obtained by or on behalf of the Minister for the +purposes of this Act, or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 56 +(b) prepared from information referred to in para- +graph (a), +but does not include information that does not directly or +indirectly reveal the identity of the person to whom it re- +lates and, for the purposes of applying subsections (3), +(13) and (14) to a representative of a government entity +that is not an official, includes only the information de- +scribed in subsection (6). (renseignement confidentiel) +court of appeal has the same meaning as in section 2 of +the Criminal Code. (cour d’appel) +government entity means +(a) a department or agency of the government of +Canada or of a province; +(b) a municipality; +(c) an aboriginal government as defined in subsec- +tion 2(1) of the Federal-Provincial Fiscal Arrange- +ments Act; +(d) a corporation all of the shares (except directors’ +qualifying shares) of the capital stock of which are +owned by one or more persons each of which is +(i) Her Majesty in right of Canada, +(ii) Her Majesty in right of a province, +(iii) a municipality, or +(iv) a corporation described in this paragraph; or +(e) a board or commission, established by Her +Majesty in right of Canada or a province, that per- +forms an administrative or regulatory function of gov- +ernment, or by a municipality, that performs an ad- +ministrative or regulatory function of a municipality. +(entité gouvernementale) +municipality means an incorporated city, town, village, +metropolitan authority, township, district, county or ru- +ral municipality or other incorporated municipal body +however designated. (municipalité) +official means a person that is employed in the service +of, that occupies a position of responsibility in the service +of, or that is engaged by or on behalf of Her Majesty in +right of Canada or a province, or a person that was for- +merly so employed, that formerly occupied such a posi- +tion or that formerly was so engaged. (fonctionnaire) +representative of a government entity means a person +that is employed in the service of, that occupies a +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 57 +position of responsibility in the service of, or that is en- +gaged by or on behalf of, a government entity, and in- +cludes, for the purposes of subsections (2), (3), (13) and +(14), a person that was formerly so employed, that for- +merly occupied such a position or that formerly was so +engaged. (représentant) +Provision of confidential information +(2) Except as authorized under this section, an official or +other representative of a government entity must not +knowingly +(a) provide, or allow to be provided, to any person any +confidential information; +(b) allow any person to have access to any confidential +information; or +(c) use any confidential information other than in the +course of the administration or enforcement of this +Act. +Confidential information evidence not compellable +(3) Despite any other Act of Parliament or other law, no +official or other representative of a government entity is +required, in connection with any legal proceedings, to +give or produce evidence relating to any confidential in- +formation. +Communications — proceedings have been +commenced +(4) Subsections (2) and (3) do not apply in respect of +(a) criminal proceedings, either by indictment or on +summary conviction, that have been commenced by +the laying of an information or the preferring of an in- +dictment, under an Act of Parliament; or +(b) any legal proceedings relating to the administra- +tion or enforcement of this Act, any other Act of Par- +liament or law of a province that provides for the im- +position of a duty or tax, the Canada Pension Plan, +the Employment Insurance Act or Part 1 of the Green- +house Gas Pollution Pricing Act. +Authorized provision of confidential information +(5) The Minister may provide appropriate persons with +any confidential information that may reasonably be re- +garded as necessary solely for a purpose relating to the +life, health or safety of an individual or to the environ- +ment in Canada or any other country. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 58 +Disclosure of confidential information +(6) An official may provide any confidential information +to a person identified in subsection 211(6) of the Excise +Act, 2001, but only to the extent that the information is +described in that subsection and solely for the applicable +purposes identified in that subsection with any modifica- +tions that the circumstances require, including reading +references to the Excise Act, 2001 as references to this +Act. +Restrictions on information sharing +(7) No information may be provided to a representative +of a government entity under subsection (6) in connec- +tion with a program, activity or service provided or un- +dertaken by the government entity unless the govern- +ment entity uses the business number as an identifier in +connection with the program, activity or service. +Public disclosure +(8) The Minister may, in connection with a program, ac- +tivity or service provided or undertaken by the Minister, +make available to the public the business number of, and +the name of (including any trade name or other name +used by), the holder of a business number. +Public disclosure by representative of government +entity +(9) A representative of a government entity may, in con- +nection with a program, activity or service provided or +undertaken by the government entity, make available to +the public the business number of, and the name of (in- +cluding any trade name or other name used by), the hold- +er of a business number, if +(a) a representative of the government entity was pro- +vided with that information under subsection (6); and +(b) the government entity uses the business number +as an identifier in connection with the program, activi- +ty or service. +Serious offences +(10) An official may provide information to a law en- +forcement officer of an appropriate police organization in +the circumstances described in subsection 211(6.4) of the +Excise Act, 2001. +Threats to security +(11) An official may provide information to the head, or +their delegate, of a recipient Government of Canada insti- +tution listed in Schedule 3 to the Security of Canada +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 59 +Information Sharing Act in the circumstances described +in subsection 211(6.5) of the Excise Act, 2001. +Measures to prevent unauthorized use or disclosure +(12) The person presiding at a legal proceeding relating +to the supervision, evaluation or discipline of an autho- +rized person may order any measures that are necessary +to ensure that confidential information is not used or +provided to any person for any purpose not relating to +that proceeding, including +(a) holding a hearing in camera; +(b) banning the publication of the information; +(c) concealing the identity of the person to whom the +information relates; and +(d) sealing the records of the proceeding. +Disclosure to person or on consent +(13) An official or other representative of a government +entity may provide confidential information relating to a +person +(a) to that person; and +(b) with the consent of that person, to any other per- +son. +Appeal from order or direction +(14) An order or direction that is made in the course of +or in connection with any legal proceedings and that re- +quires an official or other representative of a government +entity to give or produce evidence relating to any confi- +dential information may, by notice served on all interest- +ed parties, be appealed forthwith by the Minister or by +the person against whom the order or direction is made +to +(a) the court of appeal of the province in which the or- +der or direction is made, in the case of an order or di- +rection made by a court or other tribunal established +under the laws of the province, whether that court or +tribunal is exercising a jurisdiction conferred by the +laws of Canada; and +(b) the Federal Court of Appeal, in the case of an or- +der or direction made by a court or other tribunal es- +tablished under the laws of Canada. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 60 +Disposition of appeal +(15) The court to which an appeal is taken under subsec- +tion (14) may allow the appeal and quash the order or di- +rection appealed from or may dismiss the appeal, and the +rules of practice and procedure from time to time govern- +ing appeals to the courts must apply, with any modifica- +tions that the circumstances require, in respect of an ap- +peal instituted under subsection (14). +Stay +(16) An appeal instituted under subsection (14) must +stay the operation of the order or direction appealed +from until judgment is pronounced. +DIVISION 5 +Assessments +Assessment +33 (1) The Minister may assess a person for any amount +of tax or other amount payable by the person under this +Act and may, despite any previous assessment covering, +in whole or in part, the same matter, vary the assess- +ment, reassess the person or make any additional assess- +ments that the circumstances require. +Liability not affected +(2) The liability of a person to pay an amount under this +Act is not affected by an incorrect or incomplete assess- +ment or by the fact that no assessment has been made. +Minister not bound +(3) The Minister is not bound by any return, or informa- +tion provided by or on behalf of any person and may +make an assessment despite any return, or information +provided or not provided. +Assessment valid and binding +(4) An assessment, subject to being vacated on an objec- +tion or appeal under this Act and subject to a reassess- +ment, is deemed to be valid and binding. +Assessment deemed valid +(5) Subject to being reassessed or vacated as a result of +an objection or appeal under this Act, an assessment is +deemed to be valid and binding despite any error, defect +or omission in the assessment or in any proceeding un- +der this Act relating to it. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 61 +Refund on reassessment +(6) If a person has paid an amount assessed under this +section and the amount paid exceeds the amount deter- +mined on reassessment to have been payable by the per- +son, the Minister must refund to the person the amount +of the excess, together with interest at the specified rate +for the period beginning on the day the amount was paid +by the person and ending on the day the refund is paid. +Interest on cancelled amounts +(7) Despite subsection (6), if a person has paid an +amount of interest or penalty and the Minister waives or +cancels that amount under section 26 or 48, the Minister +must pay the amount to the person, together with inter- +est on the amount at the specified rate for the period be- +ginning on the day that is 30 days after the day on which +the Minister received a request in a manner satisfactory +to the Minister to apply that section and ending on the +day on which the amount is paid. +Restriction on payment by Minister +34 An amount under section 33 is not to be paid to a per- +son by the Minister at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Excise Tax Act, the Income Tax Act, the Excise +Act, 2001, the Air Travellers Security Charge Act and +Part 1 of the Greenhouse Gas Pollution Pricing Act have +been filed with the Minister. +Notice of assessment +35 (1) After making an assessment under this Act, the +Minister must send to the person assessed a notice of the +assessment. +Payment of remainder +(2) If the Minister has assessed a person for an amount, +any portion of that amount then remaining unpaid is +payable to the Receiver General as of the date of the no- +tice of assessment. +Limitation period for assessments +36 (1) Subject to subsections (2) to (6) and (9), no as- +sessment in respect of an amount of tax or other amount +payable by a person under this Act must be made more +than four years after it became payable by the person un- +der this Act. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 62 +Exception — objection or appeal +(2) A variation of an assessment, or a reassessment, in +respect of an amount of tax or other amount payable by a +person under this Act may be made at any time if the +variation or reassessment is made +(a) to give effect to a decision on an objection or ap- +peal; +(b) with the written consent of an appellant to dispose +of an appeal; or +(c) to give effect to an alternative basis or argument +advanced by the Minister under subsection (6). +Exception — neglect or fraud +(3) An assessment in respect of any matter may be made +at any time if the person to be assessed has, in respect of +that matter, +(a) made a misrepresentation that is attributable to +their neglect, carelessness or wilful default; or +(b) committed fraud with respect to a return filed un- +der this Act. +Exception — other year +(4) If, in making an assessment, the Minister determines +that a person has paid in respect of any matter an +amount as or on account of tax payable for a particular +calendar year of the person that was in fact payable for +another calendar year of the person, the Minister may at +any time make an assessment for that other year in re- +spect of that matter. +Exception — failure to file return +(5) An assessment in respect of a residential property of +a person for a calendar year may be made at any time if +the person to be assessed has not filed a return in respect +of that property for the calendar year. +Alternative basis or argument +(6) The Minister may advance an alternative basis or ar- +gument in support of an assessment of a person, or in +support of all or any portion of the total amount deter- +mined on assessment to be payable by a person under +this Act, at any time after the period otherwise limited by +subsection (1) for making the assessment unless, on an +appeal under this Act, +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 63 +(a) there is relevant evidence that the person is no +longer able to adduce without leave of the court; and +(b) it is not appropriate in the circumstances for the +court to order that the evidence be adduced. +Limitation +(7) If a reassessment of a person is made that gives effect +to an alternative basis or argument advanced by the Min- +ister under subsection (6) in support of a particular as- +sessment of the person, the Minister is not to reassess for +an amount that is greater than the total amount of the +particular assessment. +Exception +(8) Subsection (7) does not apply to any portion of an +amount determined on reassessment that the Minister +would be entitled to reassess under this Act at any time +after the period otherwise limited by subsection (1) for +making the reassessment if this Act were read without +reference to subsection (6). +Exception — waiver +(9) An assessment in respect of any matter specified in a +waiver filed under subsection (10) may be made at any +time within the period specified in the waiver unless the +waiver has been revoked under subsection (11), in which +case an assessment may be made at any time during the +180 days that the waiver remains in effect. +Filing waiver +(10) Any person may, within the time otherwise limited +by subsection (1) for an assessment, waive the applica- +tion of subsection (1) by filing with the Minister a waiver +in the prescribed form specifying the period for which, +and the matter in respect of which, the person waives the +application of that subsection. +Revoking waiver +(11) Any person that has filed a waiver may revoke it by +filing with the Minister a notice of revocation of the waiv- +er in the prescribed form and manner. The waiver re- +mains in effect for 180 days after the day on which the +notice is filed. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 64 +DIVISION 6 +Objections to Assessment +Objection to assessment +37 (1) Any person that has been assessed and that ob- +jects to the assessment may, within 90 days after the day +notice of the assessment is sent to the person, file with +the Minister a notice of objection in the prescribed form +and manner setting out the reasons for the objection and +all relevant facts. +Limitation on objections +(2) Despite subsection (1), no objection may be made by +a person in respect of an issue for which the right of ob- +jection has been waived in writing by the person. +Acceptance of objection +(3) The Minister may accept a notice of objection even +though it was not filed in the prescribed form and man- +ner. +Consideration of objection +(4) On receipt of a notice of objection, the Minister must, +without delay, reconsider the assessment and vacate or +confirm it or make a reassessment. +Waiving reconsideration +(5) If, in a notice of objection, a person that wishes to ap- +peal directly to the Tax Court of Canada requests the +Minister not to reconsider the assessment objected to, +the Minister may confirm the assessment without recon- +sideration. +Notice of decision +(6) After reconsidering an assessment under subsection +(4) or confirming an assessment under subsection (5), +the Minister must notify the person objecting to the as- +sessment of the Minister’s decision in writing. +Extension of time by Minister +38 (1) If no objection to an assessment is filed under +section 37 within the time limited under this Act, a per- +son may make an application to the Minister to extend +the time for filing a notice of objection and the Minister +may grant the application. +Contents of application +(2) An application must set out the reasons why the no- +tice of objection was not filed within the time limited un- +der this Act for doing so. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 65 +How application made +(3) An application must be made by delivering or mail- +ing, to the Assistant Commissioner of the Appeals Branch +of the Canada Revenue Agency, the application accompa- +nied by a copy of the notice of objection. +Defect in application +(4) The Minister may accept an application even though +it was not made in accordance with subsection (3). +Duties of Minister +(5) On receipt of an application, the Minister must, with- +out delay, consider the application and grant or refuse it, +and must notify the person of the decision in writing. +Date of objection if application granted +(6) If an application is granted, the notice of objection is +deemed to have been filed on the day of the decision of +the Minister. +Conditions — grant of application +(7) An application is not to be granted under this section +unless +(a) the application is made within one year after the +expiry of the time limited under this Act for objecting; +and +(b) the person demonstrates that +(i) within the time limited under this Act for object- +ing, the person +(A) was unable to act or to give a mandate to act +in their name, or +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, and +(iii) the application was made as soon as circum- +stances permitted it to be made. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 66 +DIVISION 7 +Appeal +Extension of time by Tax Court of Canada +39 (1) A person that has made an application under sec- +tion 38 may apply to the Tax Court of Canada to have the +application granted after either +(a) the Minister has refused the application; or +(b) 90 days have elapsed after the day on which the +application was made and the Minister has not noti- +fied the person of the Minister’s decision. +When application may not be made +(2) No application may be made after the expiry of +30 days after the day on which the decision referred to in +subsection 38(5) is sent to the person. +How application made +(3) An application must be made by filing in the Registry +of the Tax Court of Canada, in accordance with the Tax +Court of Canada Act, three copies of the documents de- +livered or mailed under subsection 38(3). +Copy to Commissioner +(4) The Tax Court of Canada must send a copy of the ap- +plication to the Commissioner. +Powers of Tax Court of Canada +(5) The Tax Court of Canada may dispose of an applica- +tion by dismissing or granting it and, in granting it, the +Court may impose any terms that it considers just or or- +der that the notice of objection be deemed to be a valid +objection as of the date of the order. +When application to be granted +(6) An application must not be granted under this sec- +tion unless +(a) the application under subsection 38(1) was made +within one year after the expiry of the time limited un- +der this Act for objecting; and +(b) the person demonstrates that +(i) within the time limited under this Act for object- +ing, the person +(A) was unable to act or to give a mandate to act +in their name, or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 67 +(B) had a bona fide intention to object to the as- +sessment, +(ii) given the reasons set out in the application un- +der this section and the circumstances of the case, it +would be just and equitable to grant the applica- +tion, and +(iii) the application under subsection 38(1) was +made as soon as circumstances permitted it to be +made. +Appeal to Tax Court of Canada +40 (1) Subject to subsection (2), a person that has filed a +notice of objection to an assessment may appeal to the +Tax Court of Canada to have the assessment vacated or a +reassessment made after +(a) the Minister has confirmed the assessment or has +reassessed; or +(b) 180 days have elapsed after the day on which the +notice of objection was filed and the Minister has not +notified the person that the Minister has vacated or +confirmed the assessment or has reassessed. +No appeal +(2) No appeal under subsection (1) may be instituted af- +ter the expiry of 90 days after the day on which notice +that the Minister has reassessed or confirmed the assess- +ment is sent to the person under subsection 37(6). +Amendment of appeal +(3) The Tax Court of Canada may, on any terms that it +sees fit, authorize a person that has instituted an appeal +in respect of a matter to amend the appeal to include any +further assessment in respect of the matter that the per- +son is entitled under this section to appeal. +Extension of time to appeal +41 (1) If no appeal to the Tax Court of Canada under +section 40 has been instituted within the time limited by +that section for doing so, a person may make an applica- +tion to the Tax Court of Canada for an order extending +the time within which an appeal may be instituted, and +the Court may make an order extending the time for ap- +pealing and may impose any terms that it considers just. +Contents of application +(2) An application must set out the reasons why the ap- +peal was not instituted within the time limited under sec- +tion 40 for doing so. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 68 +How application made +(3) An application must be made by filing in the Registry +of the Tax Court of Canada, in accordance with the Tax +Court of Canada Act, three copies of the application to- +gether with three copies of the notice of appeal. +Copy to Deputy Attorney General of Canada +(4) The Tax Court of Canada must send a copy of the ap- +plication to the office of the Deputy Attorney General of +Canada. +When order to be made +(5) An order must not be made under this section unless +(a) the application is made within one year after the +expiry of the time limited under section 40 for appeal- +ing; and +(b) the person demonstrates that +(i) within the time limited under section 40 for ap- +pealing, the person +(A) was unable to act or to give a mandate to act +in their name, or +(B) had a bona fide intention to appeal, +(ii) given the reasons set out in the application and +the circumstances of the case, it would be just and +equitable to grant the application, +(iii) the application was made as soon as circum- +stances permitted it to be made, and +(iv) there are reasonable grounds for the appeal. +No appeal if waiver +42 Despite section 40, a person may not appeal to the +Tax Court of Canada to have an assessment vacated or +varied in respect of an issue for which the right of objec- +tion or appeal has been waived in writing by the person. +Institution of appeals +43 An appeal to the Tax Court of Canada under this Act +must be instituted in accordance with the Tax Court of +Canada Act. +Disposition of appeal +44 The Tax Court of Canada may dispose of an appeal +from an assessment by +(a) dismissing it; or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 69 +(b) allowing it and +(i) vacating the assessment, or +(ii) referring the assessment back to the Minister +for reconsideration and reassessment. +References to Tax Court of Canada +45 (1) If the Minister and another person agree in writ- +ing that a question arising under this Act, in respect of +any assessment or proposed assessment of the person, +should be determined by the Tax Court of Canada, that +question must be determined by that Court. +Time during consideration not to count +(2) For the purpose of making an assessment of a person +that agreed in writing to the determination of a question, +filing a notice of objection to an assessment or instituting +an appeal from an assessment, the time between the day +on which proceedings are instituted in the Tax Court of +Canada to have a question determined and the day on +which the question is finally determined must not be +counted in the computation of +(a) the four-year period referred to in subsection +36(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 37; or +(c) the period within which an appeal may be institut- +ed under section 40. +Reference of common questions to Tax Court of +Canada +46 (1) If the Minister is of the opinion that a question +arising out of one and the same transaction or occurrence +or series of transactions or occurrences is common to as- +sessments or proposed assessments in respect of two or +more persons, the Minister may apply to the Tax Court of +Canada for a determination of the question. +Contents of application +(2) An application must set out +(a) the question in respect of which the Minister re- +quests a determination; +(b) the names of the persons that the Minister seeks to +have bound by the determination; and +(c) the facts and reasons on which the Minister relies +and on which the Minister based or intends to base as- +sessments of each person named in the application. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 70 +Service +(3) A copy of the application must be served by the Min- +ister on each of the persons named in it and on any other +person that, in the opinion of the Tax Court of Canada, is +likely to be affected by the determination of the question. +Determination by Tax Court of Canada +(4) If the Tax Court of Canada is satisfied that a determi- +nation of a question set out in an application will affect +assessments or proposed assessments in respect of two +or more persons that have been served with a copy of the +application and that are named in an order of the Tax +Court of Canada under this subsection, it may +(a) if none of the persons named in the order has ap- +pealed from such an assessment, proceed to determine +the question in any manner that it considers appropri- +ate; or +(b) if one or more of the persons named in the order +has or have appealed, make any order that it considers +appropriate joining a party or parties to that appeal or +those appeals and proceed to determine the question. +Determination final and conclusive +(5) Subject to subsection (6), if a question set out in an +application is determined by the Tax Court of Canada, +the determination is final and conclusive for the purpos- +es of any assessments of persons named by the Court un- +der subsection (4). +Appeal +(6) If a question set out in an application is determined +by the Tax Court of Canada, the Minister or any of the +persons that have been served with a copy of the applica- +tion and that are named in an order of the Court under +subsection (4) may, in accordance with the provisions of +this Act, the Tax Court of Canada Act or the Federal +Courts Act, as they relate to appeals from or applications +for judicial review of decisions of the Tax Court of +Canada, appeal from the determination. +Parties to appeal +(7) The parties that are bound by a determination are +parties to any appeal from the determination. +Time during consideration not counted +(8) For the purpose of making an assessment of a per- +son, filing a notice of objection to an assessment or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 71 +instituting an appeal from an assessment, the periods de- +scribed in subsection (9) must not be counted in the com- +putation of +(a) the four-year period referred to in subsection +36(1); +(b) the period within which a notice of objection to an +assessment may be filed under section 37; or +(c) the period within which an appeal may be institut- +ed under section 40. +Excluded periods +(9) The period that is not to be counted in the computa- +tion of the periods described in paragraphs (8)(a) to (c) is +the time between the day on which an application that is +made under this section is served on a person under sub- +section (3) and +(a) in the case of a person named in an order of the +Tax Court of Canada under subsection (4), the day on +which the determination becomes final and conclusive +and not subject to any appeal; and +(b) in the case of any other person, the day on which +the person is served with a notice that the person has +not been named in an order of the Tax Court of +Canada under subsection (4). +DIVISION 8 +Penalties +Failure to file +47 (1) Every person that fails to file a return as and +when required under section 7 is liable to a penalty equal +to the greater of +(a) $5,000 if the person is an individual or $10,000 if +the person is not an individual, and +(b) the amount that is the total of +(i) 5% of the tax calculated under section 6 payable +by the person in respect of the residential property +for the calendar year, and +(ii) the product obtained when 3% of the tax calcu- +lated under section 6 payable by the person in re- +spect of the residential property for the calendar +year is multiplied by the number of complete +months from the date on which the return was re- +quired to be filed. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 72 +Failure to file +(2) If a person fails to file a return in respect of a residen- +tial property for a particular calendar year by December +31 of the following calendar year, for the purpose of cal- +culating the total referred to paragraph (1)(b), the tax +calculated under section 6 in respect of the residential +property for the particular calendar year is to be deter- +mined without reference to paragraphs 6(7)(c) to (f) and +subsections 6(8) and (9). +Waiving or cancelling penalties +48 (1) The Minister may, on or before the day that is +10 calendar years after the end of a calendar year of a +person, or on application by the person on or before that +day, waive or cancel all or any portion of any penalty un- +der this Act payable by the person in respect of the calen- +dar year. +Interest if amount waived or cancelled +(2) If a person has paid an amount of penalty and the +Minister waives or cancels that amount under sub- +section (1), the Minister must pay interest on the amount +paid by the person beginning on the day that is 30 days +after the day on which the Minister received a request in +a manner satisfactory to the Minister to apply that sub- +section and ending on the day on which the amount is +paid to the person. +General penalty +49 Every person that fails to comply with any provision +of this Act for which no other penalty is specified is liable +to a penalty of $250. +Failure to file on demand +50 Every person that fails to file a return as and when +required under a demand issued under section 10 is li- +able to a penalty of $500. +Failure to provide information +51 Every person that fails to provide any information or +record as and when required under this Act is liable to a +penalty of $250 for every failure unless, in the case of in- +formation required in respect of another person, a rea- +sonable effort was made by the person to obtain the in- +formation. +False statements or omissions +52 Every person that knowingly, or under circumstances +amounting to gross negligence, makes or participates in, +assents to or acquiesces in the making of a false +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 73 +statement or omission in a return, application, form, cer- +tificate, statement, invoice or answer (each of which is in +this section referred to as a “return”) is liable to a penalty +of the greater of $500 and 25% of the total of +(a) if the false statement or omission is relevant to the +determination of an amount payable under this Act by +the person, the amount, if any, by which +(i) the amount payable +exceeds +(ii) the amount that would be payable by the per- +son if the amount payable were determined on the +basis of the information provided in the return, and +(b) if the false statement or omission is relevant to the +determination of an amount that may be obtained un- +der this Act, the amount, if any, by which +(i) the amount that would be the amount payable to +the person if the amount were determined on the +basis of the information provided in the return +exceeds +(ii) the amount payable to the person. +DIVISION 9 +Offences and Punishment +Offence for failure to file return or to comply with +demand or order +53 (1) Every person that fails to file or make a return as +and when required under this Act or that fails to comply +with an obligation under subsection 29(6) or (9) or sec- +tion 31, or an order made under section 58, is guilty of an +offence and, in addition to any penalty otherwise provid- +ed, is liable on summary conviction to a fine of not less +than $2,000 and not more than $40,000 or to imprison- +ment for a term not exceeding 12 months, or to both. +Saving +(2) A person that is convicted of an offence under sub- +section (1) for a failure to comply with a provision of this +Act is not liable to pay a penalty under this Act for the +same failure, unless a notice of assessment for the penal- +ty was issued before the information or complaint giving +rise to the conviction was laid or made. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 74 +Offences for false or deceptive statement +54 (1) Every person commits an offence that +(a) makes, or participates in, assents to or acquiesces +in the making of, a false or deceptive statement in a +return, application, certificate, statement, document, +record or answer filed or made as required under this +Act; +(b) for the purposes of evading payment of any +amount payable under this Act, or obtaining the pay- +ment of an amount under this Act to which the person +is not entitled, +(i) destroys, alters, mutilates, conceals or otherwise +disposes of any records of a person, or +(ii) makes, or assents to or acquiesces in the mak- +ing of, a false or deceptive entry, or omits, or as- +sents to or acquiesces in the omission, to enter a +material particular in the records of a person; +(c) intentionally, in any manner, evades or attempts +to evade compliance with this Act or payment of an +amount payable under this Act; +(d) intentionally, in any manner, obtains or attempts +to obtain the payment of an amount under this Act to +which the person is not entitled; or +(e) conspires with any person to commit an offence +described in any of paragraphs (a) to (d). +Punishment +(2) Every person that commits an offence under subsec- +tion (1) is guilty of an offence punishable on summary +conviction and, in addition to any penalty otherwise pro- +vided, is liable to +(a) a fine of not less than 50%, and not more than +200%, of the amount payable that was sought to be +evaded, or of the payment sought, or, if the amount +that was sought to be evaded cannot be ascertained, a +fine of not less than $2,000 and not more than $40,000; +(b) imprisonment for a term not exceeding two years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding two years. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 75 +Prosecution on indictment +(3) Every person that is charged with an offence de- +scribed in subsection (1) may, at the election of the Attor- +ney General of Canada, be prosecuted on indictment and, +if convicted, is, in addition to any penalty otherwise pro- +vided, liable to +(a) a fine of not less than 100%, and not more than +200%, of the amount payable that was sought to be +evaded, or of the payment sought, or, if the amount +that was sought to be evaded cannot be ascertained, a +fine of not less than $5,000 and not more +than $100,000; +(b) imprisonment for a term not exceeding five years; +or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding five years. +Penalty on conviction +(4) A person that is convicted of an offence under this +section is not liable to pay a penalty imposed under this +Act for the same evasion or attempt unless a notice of as- +sessment for that penalty was issued before the informa- +tion or complaint giving rise to the conviction was laid or +made. +Stay of appeal +(5) If, in any appeal under this Act, substantially the +same facts are at issue as those that are at issue in a pros- +ecution under this section, the Minister may file a stay of +proceedings with the Tax Court of Canada and, upon that +filing, the proceedings before the Tax Court of Canada +are stayed pending a final determination of the outcome +of the prosecution. +Definition of confidential information +55 (1) In this section, confidential information has the +same meaning as in subsection 32(1). +Offence — confidential information +(2) A person is guilty of an offence and liable on summa- +ry conviction to a fine not exceeding $5,000 or to impris- +onment for a term not exceeding 12 months, or to both, if +that person +(a) contravenes subsection 32(2); or +(b) knowingly contravenes an order made under sub- +section 32(12). +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 76 +Offence — confidential information +(3) Every person to whom confidential information has +been provided for a particular purpose under subsection +32(6) and that for any other purpose knowingly uses, pro- +vides to any person, allows the provision to any person +of, or allows any person access to, that information is +guilty of an offence and liable on summary conviction to +a fine not exceeding $5,000 or to imprisonment for a +term not exceeding 12 months, or to both. +Failure to pay tax +56 Every person that intentionally fails to pay an +amount of tax as and when required under this Act is +guilty of an offence punishable on summary conviction +and liable, in addition to any penalty or interest other- +wise provided, to +(a) a fine not exceeding the aggregate of $1,000 and an +amount equal to 20% of the amount of tax that should +have been paid; +(b) imprisonment for a term not exceeding six +months; or +(c) both a fine referred to in paragraph (a) and im- +prisonment for a term not exceeding six months. +General offence +57 Every person that fails to comply with any provision +of this Act for which no other offence is specified in this +Act is guilty of an offence punishable on summary con- +viction and liable to a fine of not more than $100,000 or +to imprisonment for a term of not more than 12 months, +or to both. +Compliance orders +58 If a person is convicted by a court of an offence for a +failure to comply with a provision of this Act, the court +may make any order that it deems appropriate to enforce +compliance with the provision. +Officers of corporations, etc. +59 If a person other than an individual commits an of- +fence under this Act, every officer, director or representa- +tive of the person that directed, authorized, assented to, +acquiesced in or participated in the commission of the of- +fence is a party to and guilty of the offence and liable on +conviction to the punishment provided for the offence, +whether or not the person has been prosecuted or con- +victed. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 77 +No power to decrease punishment +60 Despite the Criminal Code or any other law, the court +has, in any prosecution or proceeding under this Act, nei- +ther the power to impose less than the minimum fine +fixed under this Act nor the power to suspend sentence. +Information or complaint +61 (1) An information or complaint under this Act may +be laid or made by any officer of the Canada Revenue +Agency, by a member of the Royal Canadian Mounted +Police or by any person authorized to do so by the Minis- +ter and, if an information or complaint purports to have +been laid or made under this Act, it is deemed to have +been laid or made by a person so authorized by the Min- +ister and must not be called into question for lack of au- +thority of the informant or complainant, except by the +Minister or a person acting for the Minister or for Her +Majesty in right of Canada. +Two or more offences +(2) An information or complaint in respect of an offence +under this Act may be for one or more offences, and no +information, complaint, warrant, conviction or other pro- +ceeding in a prosecution under this Act is objectionable +or insufficient by reason of the fact that it relates to two +or more offences. +Territorial jurisdiction +(3) An information or complaint in respect of an offence +under this Act may be heard, tried or determined by any +court having territorial jurisdiction where the accused is +resident, carrying on a commercial activity, found, appre- +hended or in custody, despite that the matter of the infor- +mation or complaint did not arise within that territorial +jurisdiction. +Limitation of prosecutions +(4) No proceeding by way of summary conviction in re- +spect of an offence under this Act may be instituted more +than five years after the day on which the subject matter +of the proceedings arose, unless the prosecutor and the +defendant agree that they may be instituted after the five +years. +DIVISION 10 +Inspections +By whom +62 (1) A person authorized by the Minister to do so +may, at all reasonable times, for any purpose related to +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 78 +the administration or enforcement of this Act, inspect, +audit or examine the records, processes, property or +premises of a person that may be relevant in determining +the obligations of that or any other person under this Act, +or any amount to which that or any other person is enti- +tled under this Act and whether that person or any other +person is in compliance with this Act. +Powers of authorized person +(2) For the purposes of an inspection, audit or examina- +tion, the authorized person may +(a) enter any place in which the authorized person +reasonably believes the person keeps or should keep +records, carries on any activity to which this Act ap- +plies or does anything in relation to that activity; and +(b) require any individual to be present during the in- +spection, audit or examination and require that indi- +vidual to answer all proper questions and to give to +the authorized person all reasonable assistance. +Prior authorization +(3) If any place referred to in paragraph (2)(a) is a +dwelling-house, the authorized person may not enter that +dwelling-house without the consent of the occupant, ex- +cept under the authority of a warrant issued under sub- +section (4). +Warrant to enter dwelling-house +(4) A judge may issue a warrant authorizing a person to +enter a dwelling-house subject to the conditions specified +in the warrant if, on ex parte application by the Minister, +a judge is satisfied by information on oath that +(a) there are reasonable grounds to believe that the +dwelling-house is a place referred to in para- +graph (2)(a); +(b) entry into the dwelling-house is necessary for any +purpose related to the administration or enforcement +of this Act; and +(c) entry into the dwelling-house has been, or there +are reasonable grounds to believe that entry will be, +refused. +Orders if entry not authorized +(5) If the judge is not satisfied that entry into the +dwelling-house is necessary for any purpose related to +the administration or enforcement of this Act, the judge +may, to the extent that access was or may be expected to +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 79 +be refused and that a record or property is or may be ex- +pected to be kept in the dwelling-house, +(a) order the occupant of the dwelling-house to pro- +vide a person with reasonable access to any record or +property that is or should be kept in the dwelling- +house; and +(b) make any other order that is appropriate in the +circumstances to carry out the purposes of this Act. +Definition of dwelling-house +(6) In this section, dwelling-house means the whole or +any part of a building or structure that is kept or occu- +pied as a permanent or temporary residence, and in- +cludes +(a) a building within the curtilage of a dwelling-house +that is connected to it by a doorway or by a covered +and enclosed passageway; and +(b) a unit that is designed to be mobile and to be used +as a permanent or temporary residence and that is be- +ing used as such a residence. +Compliance order +63 (1) On summary application by the Minister, a judge +may, despite section 58, order a person to provide any ac- +cess, assistance, information or record sought by the +Minister under section 31 or 62 if the judge is satisfied +that the person was required under section 31 or 62 to +provide the access, assistance, information or record and +did not do so. +Notice required +(2) An application under subsection (1) is not to be heard +before the end of five clear days from the day on which +the notice of application is served on the person against +which the order is sought. +Judge may impose conditions +(3) The judge making an order under subsection (1) may +impose any conditions in respect of the order that the +judge considers appropriate. +Contempt of court +(4) If a person fails or refuses to comply with an order, a +judge may find the person in contempt of court and the +person is subject to the processes and the punishments of +the court to which the judge is appointed. +Appeal +(5) An order by a judge under subsection (1) may be ap- +pealed to a court having appellate jurisdiction over +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 80 +decisions of the court to which the judge is appointed. An +appeal does not suspend the execution of the order un- +less it is so ordered by a judge of the court to which the +appeal is made. +Search warrant +64 (1) A judge may, on ex parte application by the Min- +ister, issue a warrant authorizing any person named in +the warrant to enter and search any building, receptacle +or place for any record or thing that may afford evidence +of the commission of an offence under this Act and to +seize the record or thing and, as soon as is practicable, +bring it before, or make a report in respect of the record +or thing to, the judge or, if that judge is unable to act, an- +other judge of the same court, to be dealt with by the +judge in accordance with this section. +Evidence on oath +(2) An application under subsection (1) must be support- +ed by information on oath establishing the facts on which +the application is based. +Issue of warrant +(3) A judge may issue a warrant referred to in subsection +(1) if the judge is satisfied that there are reasonable +grounds to believe that +(a) an offence under this Act has been committed; +(b) a record or thing that may afford evidence of the +commission of the offence is likely to be found; and +(c) the building, receptacle or place specified in the +application is likely to contain a record or thing re- +ferred to in paragraph (b). +Contents of warrant +(4) A warrant issued under subsection (1) must refer to +the offence for which it is issued, identify the building, +receptacle or place to be searched and the person that is +alleged to have committed the offence, and it must be +reasonably specific as to any record or thing to be +searched for and seized. +Seizure +(5) Any person that executes a warrant issued under sub- +section (1) may seize, in addition to the record or thing +referred to in that subsection, any other record or thing +that the person believes on reasonable grounds affords +evidence of the commission of an offence under this Act +and must, as soon as is practicable, bring the record or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 81 +thing before, or make a report in respect of the record or +thing, the judge that issued the warrant or, if that judge is +unable to act, another judge of the same court, to be dealt +with by the judge in accordance with this section. +Retention +(6) Subject to subsection (7), if any record or thing seized +under subsection (1) or (5) is brought before a judge or a +report in respect of the record or thing is made to a +judge, the judge must, unless the Minister waives reten- +tion, order that it be retained by the Minister, that must +take reasonable care to ensure that it is preserved until +the conclusion of any investigation into the offence in re- +lation to which the record or thing was seized or until it is +required to be produced for the purposes of a criminal +proceeding. +Return of records or things seized +(7) If any record or thing seized under subsection (1) or +(5) is brought before a judge or a report in respect of the +record or thing is made to a judge, the judge may, on the +judge’s own motion or on summary application by a per- +son with an interest in the record or thing on three clear +days notice of application to the Deputy Attorney General +of Canada, order that the record or thing be returned to +the person from which it was seized or the person that is +otherwise legally entitled to the record or thing, if the +judge is satisfied that the record or thing +(a) will not be required for an investigation or a crimi- +nal proceeding; or +(b) was not seized in accordance with the warrant or +this section. +Access and copies +(8) The person from which any record or thing is seized +under this section is entitled, at all reasonable times and +subject to any reasonable conditions that may be im- +posed by the Minister, to inspect the record or thing and, +in the case of a document, to obtain one copy of the +record at the expense of the Minister. +Definition of foreign-based information or record +65 (1) For the purposes of this section, foreign-based +information or record means any information or record +that is available or located outside Canada and that may +be relevant to the administration or enforcement of this +Act. +Requirement to provide foreign-based information +(2) Despite any other provision of this Act, the Minister +may, by a notice served or sent in accordance with +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 82 +subsection (4), require a person resident in Canada or a +non-resident person that carries on business in Canada +to provide any foreign-based information or record. +Notice +(3) A notice referred to in subsection (2) must set out +(a) a reasonable period of not less than 90 days for the +provision of the information or record; +(b) a description of the information or record being +sought; and +(c) the consequences under subsection (9) to the per- +son of the failure to provide the information or record +being sought within the period set out in the notice. +Notice +(4) A notice referred to in subsection (2) may be +(a) served personally; +(b) sent by confirmed delivery service; or +(c) sent electronically to a bank or credit union that +has provided written consent to receive notices under +subsection (2) electronically. +Review of foreign information requirement +(5) If a person is served or sent a notice of a requirement +under subsection (2), the person may, within 90 days af- +ter the day on which the notice was served or sent, apply +to a judge for a review of the requirement. +Powers on review +(6) On hearing an application under subsection (5) in re- +spect of a requirement, a judge may +(a) confirm the requirement; +(b) vary the requirement if the judge is satisfied that it +is appropriate in the circumstances; or +(c) set aside the requirement if the judge is satisfied +that it is unreasonable. +Related person +(7) For the purposes of subsection (6), a requirement to +provide information or a record is not to be considered to +be unreasonable because the information or record is un- +der the control of, or available to, a non-resident person +that is not controlled by the person on which the notice +of the requirement under subsection (2) is served, or to +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 83 +which that notice is sent, if that person is related to the +non-resident person. +Time during consideration not to count +(8) The period between the day an application for the re- +view of a requirement is made under subsection (5) and +the day the review is decided must not be counted in the +computation of +(a) the period set out in the notice of the requirement; +and +(b) the period within which an assessment may be +made under section 33. +Consequence of failure +(9) If a person fails to comply substantially with a notice +served or sent under subsection (2) and if the notice is +not set aside under subsection (6), any court having juris- +diction in a civil proceeding relating to the administra- +tion or enforcement of this Act must, on motion of the +Minister, prohibit the introduction by that person of any +foreign-based information or record covered by that no- +tice. +Copies +66 If any record is seized, inspected, audited, examined +or provided under any of sections 22, 31 and 62 to 64, the +person by whom it is seized, inspected, audited or exam- +ined or to whom it is provided or any officer of the +Canada Revenue Agency may make or cause to be made +one or more copies of it and, in the case of an electronic +record, make or cause to be made a print-out of the elec- +tronic record, and any record purporting to be certified +by the Minister or an authorized person to be a copy of +the record, or to be a print-out of an electronic record, +made under this section is evidence of the nature and +content of the original record and has the same probative +force as the original record would have if it were proven +in the ordinary way. +Compliance +67 Every person must, unless the person is unable to do +so, do everything the person is required to do by or in ac- +cordance with any of sections 31 and 62 to 66 and no per- +son is to, physically or otherwise, do or attempt to do any +of the following: +(a) interfere with, hinder or molest any officer doing +anything the officer is authorized to do under this Act; +or +(b) prevent any officer from doing anything the officer +is authorized to do under this Act. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 84 +DIVISION 11 +Collection +Definitions +68 (1) The following definitions apply in this section. +action means an action to collect a tax debt of a person +and includes a proceeding in a court and anything done +by the Minister under any of sections 72 to 77. (action) +legal representative of a person means a trustee in +bankruptcy, an assignee, a liquidator, a curator, a receiv- +er of any kind, a trustee, an heir, an administrator, an ex- +ecutor, a liquidator of a succession, a committee, or any +other like person, administering, winding up, controlling +or otherwise dealing in a representative or fiduciary ca- +pacity with any property, business, commercial activity +or estate or succession that belongs or belonged to, or +that is or was held for the benefit of, the person or the +person’s estate or succession. (représentant légal) +tax debt means any amount payable by a person under +this Act. (dette fiscale) +Debts to Her Majesty +(2) A tax debt is a debt due to Her Majesty in right of +Canada and is recoverable as such in the Federal Court or +any other court of competent jurisdiction or in any other +manner provided under this Act. +Court proceedings +(3) The Minister may not commence a proceeding in a +court to collect a tax debt of a person in respect of an +amount that may be assessed under this Act, unless when +the proceeding is commenced the person has been or +may be assessed for that amount. +No actions after limitation period +(4) The Minister may not commence an action to collect +a tax debt after the end of the limitation period for the +collection of the tax debt. +Limitation period +(5) The limitation period for the collection of a tax debt +of a person +(a) begins +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 85 +(i) if a notice of assessment in respect of the tax +debt, or a notice referred to in subsection 78(1) in +respect of the tax debt, is sent to or served on the +person, on the last day on which one of those no- +tices is sent or served, and +(ii) if no notice referred to in subparagraph (i) in +respect of the tax debt was sent or served, on the +earliest day on which the Minister can commence +an action to collect that tax debt; and +(b) ends, subject to subsection (9), on the day that is +10 years after the day on which it begins. +Limitation period restarted +(6) The limitation period described in subsection (5) for +the collection of a tax debt of a person restarts (and ends, +subject to subsection (9), on the day that is 10 years after +the day on which it restarts) on any day, before it would +otherwise end, on which +(a) the person acknowledges the tax debt in accor- +dance with subsection (7); +(b) the Minister commences an action to collect the +tax debt; or +(c) the Minister assesses, under this Act, another per- +son in respect of the tax debt. +Acknowledgement of tax debts +(7) A person acknowledges a tax debt if the person +(a) promises, in writing, to pay the tax debt; +(b) makes a written acknowledgement of the tax debt, +whether or not a promise to pay can be inferred from +the acknowledgement and whether or not it contains a +refusal to pay; or +(c) makes a payment, including a purported payment +by way of a negotiable instrument that is dishonoured, +on account of the tax debt. +Agent or mandatary or legal representative +(8) For the purposes of this section, an acknowledge- +ment made by a person’s agent or mandatary or legal +representative has the same effect as if it were made by +the person. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 86 +Extension of limitation period +(9) In computing the day on which a limitation period +ends, there must be added the number of days on which +one or more of the following is the case: +(a) the Minister has postponed collection action +against the person under subsection (12) in respect of +the tax debt; +(b) the Minister has accepted and holds security in +lieu of payment of the tax debt; +(c) if the person was resident in Canada on the appli- +cable date described in paragraph (5)(a) in respect of +the tax debt, the person is non-resident; +(d) the Minister may not, because of any of subsec- +tions 70(2) to (5), take any of the actions described in +subsection 70(1) in respect of the tax debt; and +(e) an action that the Minister may otherwise take in +respect of the tax debt is restricted or not permitted +under any provision of the Bankruptcy and Insolven- +cy Act, of the Companies’ Creditors Arrangement Act +or of the Farm Debt Mediation Act. +Assessment before collection +(10) The Minister may not take any collection action un- +der sections 72 to 77 in respect of any amount payable by +a person that may be assessed under this Act, other than +interest under section 23, unless the amount has been as- +sessed. +Payment of remainder +(11) If the Minister sends a notice of assessment to a +person, any amount assessed then remaining unpaid is +payable forthwith by the person to the Receiver General. +Minister may postpone collection +(12) The Minister may, subject to any terms and condi- +tions that the Minister may stipulate, postpone collection +action against a person in respect of all or any part of any +amount assessed that is the subject of a dispute between +the Minister and the person. +Interest on judgments +(13) If a judgment is obtained for any amount payable +under this Act, including a certificate registered under +section 72, the provisions of this Act by which interest is +payable for a failure to pay an amount apply, with any +modifications that the circumstances require, to the fail- +ure to pay the judgment debt, and the interest is recover- +able in like manner as the judgment debt. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 87 +Litigation costs +(14) If an amount is payable by a person to Her Majesty +in right of Canada because of an order, judgment or +award of a court in respect of the costs of litigation relat- +ing to a matter to which this Act applies, sections 69 and +72 to 78 apply to the amount as if it were payable under +this Act. +Security +69 (1) The Minister may, if the Minister considers it ad- +visable, accept security in an amount and a form satisfac- +tory to the Minister for the payment of any amount that +is or may become payable under this Act. +Surrender of excess security +(2) If a person that has given security, or on whose be- +half security has been given, under this section requests +in writing that the Minister surrender the security or any +part of it, the Minister must surrender the security to the +extent that its value exceeds, at the time the request is re- +ceived by the Minister, the amount that is sought to be +secured. +Collection restrictions +70 (1) If a person is liable for the payment of an amount +under this Act, the Minister must not, for the purpose of +collecting the amount, take any of the following actions +until the end of 90 days after the date of a notice of as- +sessment under this Act in respect of the amount: +(a) commence legal proceedings in a court; +(b) certify the amount under section 72; +(c) require a person to make a payment under subsec- +tion 73(1); +(d) require an institution or a person to make a pay- +ment under subsection 73(2); +(e) require a person to turn over moneys under sub- +section 76(1); or +(f) give a notice, issue a certificate or make a direction +under subsection 77(1). +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 88 +No action after service of notice of objection +(2) If a person has served a notice of objection under this +Act to an assessment of an amount payable under this +Act, the Minister must not, for the purpose of collecting +the amount in controversy, take any of the actions de- +scribed in subsection (1) until the end of 90 days after the +date of the notice to the person that the Minister has con- +firmed or varied the assessment. +No action after making appeal to Tax Court +(3) If a person has appealed to the Tax Court of Canada +from an assessment of an amount payable under this Act, +the Minister must not, for the purpose of collecting the +amount in controversy, take any of the actions described +in subsection (1) before the earlier of the day on which a +copy of the decision of the Court is mailed to the person +and the day on which the person discontinues the appeal. +No action pending determination by Tax Court +(4) If a person has agreed under subsection 45(1) that a +question should be determined by the Tax Court of +Canada, or if a person is served with a copy of an applica- +tion made under subsection 46(1) to that Court for the +determination of a question, the Minister must not take +any of the actions described in subsection (1) for the pur- +pose of collecting that part of an amount assessed, the li- +ability for payment of which could be affected by the de- +termination of the question, before the day on which the +question is determined by the Court. +Action after judgment +(5) Despite any other provision in this section, if a per- +son has served a notice of objection under this Act to an +assessment or has appealed to the Tax Court of Canada +from an assessment and agrees in writing with the Minis- +ter to delay proceedings on the objection or appeal, as the +case may be, until judgment has been given in another +action before the Tax Court of Canada, the Federal Court +of Appeal or the Supreme Court of Canada in which the +issue is the same or substantially the same as that raised +in the objection or appeal of the person, the Minister may +take any of the actions described in subsection (1) for the +purpose of collecting the amount assessed, or a part of it, +determined in a manner consistent with the judgment of +the Court in the other action at any time after the Minis- +ter notifies the person in writing that the judgment has +been given by the Court in the other action. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 89 +Collection of large amounts +(6) Despite subsections (1) to (5), if, at any time, the total +of all amounts that a person has been assessed under this +Act and that remain unpaid exceeds $1,000,000, the Min- +ister may collect up to 50% of the total. +Over $1,000,000 — security +71 (1) The Minister may, by sending a notice to a per- +son, require security in a form satisfactory to the Minis- +ter and in an amount up to a specified amount that is the +greater of zero dollars and the amount that is determined +by the formula +[(A ÷ 2) – B] – $1,000,000 +where +A +is the total of all amounts, each of which is an +amount that the person has been assessed under this +Act in respect of which a portion remains unpaid; +and +B +is the greater of zero dollars and the amount that is +determined by the formula +C – (D ÷ 2) +where +C +is the total of all amounts that the person has +paid against the amount determined for A, and +D +is the amount determined for A. +When security to be given +(2) The security required under subsection (1) +(a) must be given to the Minister no later than 60 days +after the day on which the Minister required the secu- +rity; and +(b) must be in a form satisfactory to the Minister. +Failure to comply +(3) Despite subsections 70(1) to (5), the Minister may +collect an amount equivalent to the amount of security +that was required under subsection (1) if the security re- +quired under that subsection is not given to the Minister +as set out in this section. +Certificates +72 (1) Any amount payable by a person (in this section +referred to as the “debtor”) under this Act that has not +been paid as and when required under this Act may be +certified by the Minister as an amount payable by the +debtor. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 90 +Registration in court +(2) On production to the Federal Court, a certificate +made under subsection (1) in respect of a debtor must be +registered in the Court and when so registered has the +same effect, and all proceedings may be taken on the cer- +tificate, as if it were a judgment obtained in the Court +against the debtor for a debt in the amount certified plus +interest on the amount as provided under this Act to the +day of payment and, for the purposes of those proceed- +ings, the certificate is deemed to be a judgment of the +Court against the debtor for a debt due to Her Majesty in +right of Canada and enforceable as such. +Costs +(3) All reasonable costs and charges incurred or paid for +the registration in the Federal Court of a certificate made +under subsection (1) or in respect of any proceedings tak- +en to collect the amount certified are recoverable in like +manner as if they had been included in the amount certi- +fied in the certificate when it was registered. +Charge on property +(4) A document issued by the Federal Court evidencing a +registered certificate in respect of a debtor, a writ of that +Court issued pursuant to the certificate or any notifica- +tion of the document or writ (which document, writ or +notification is in this section referred to as a “memorial”) +may be filed, registered or otherwise recorded for the +purpose of creating a charge, lien or priority on, or a +binding interest in property in a province, or any interest +in, or for civil law any right in, such property, held by the +debtor, in the same manner as a document evidencing +(a) a judgment of the superior court of the province +against a person for a debt owing by the person, or +(b) an amount payable or required to be remitted by a +person in the province in respect of a debt owing to +Her Majesty in right of the province +may be filed, registered or otherwise recorded in accor- +dance with the law of the province to create a charge, lien +or priority on, or a binding interest in, the property or in- +terest. +Creation of charge +(5) If a memorial has been filed, registered or otherwise +recorded under subsection (4), +(a) a charge, lien or priority is created on, or a binding +interest is created in, property in the province, or any +interest in, or for civil law any right in, such property, +held by the debtor, or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 91 +(b) such property, or interest or right in the property, +is otherwise bound, +in the same manner and to the same extent as if the +memorial were a document evidencing a judgment re- +ferred to in paragraph (4)(a) or an amount referred to in +paragraph (4)(b), and the charge, lien, priority or binding +interest created is subordinate to any charge, lien, priori- +ty or binding interest in respect of which all steps neces- +sary to make it effective against other creditors were +taken before the time the memorial was filed, registered +or otherwise recorded. +Proceedings in respect of memorial +(6) If a memorial is filed, registered or otherwise record- +ed in a province under subsection (4), proceedings may +be taken in the province in respect of the memorial, in- +cluding proceedings +(a) to enforce payment of the amount evidenced by +the memorial, interest on the amount and all costs and +charges paid or incurred in respect of +(i) the filing, registration or other recording of the +memorial, and +(ii) proceedings taken to collect the amount, +(b) to renew or otherwise prolong the effectiveness of +the filing, registration or other recording of the memo- +rial, +(c) to cancel or withdraw the memorial wholly or in +respect of any of the property, or interests or rights, +affected by the memorial, or +(d) to postpone the effectiveness of the filing, registra- +tion or other recording of the memorial in favour of +any right, charge, lien or priority that has been or is +intended to be filed, registered or otherwise recorded +in respect of any property, or interest or rights, affect- +ed by the memorial, +in the same manner and to the same extent as if the +memorial were a document evidencing a judgment re- +ferred to in paragraph (4)(a) or an amount referred to in +paragraph (4)(b), except that, if in any such proceeding +or as a condition precedent to any such proceeding, any +order, consent or ruling is required under the law of the +province to be made or given by the superior court of the +province or by a judge or official of the court, a like order, +consent or ruling may be made or given by the Federal +Court or by a judge or official of the Federal Court and, +when so made or given, has the same effect for the pur- +poses of the proceeding as if it were made or given by the +superior court of the province or by a judge or official of +the court. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 92 +Presentation of documents +(7) If +(a) a memorial is presented for filing, registration or +other recording under subsection (4), or a document +relating to the memorial is presented for filing, regis- +tration or other recording for the purpose of any pro- +ceeding described in subsection (6), to any official in +the land registry system, personal property or movable +property registry system, or other registry system, of a +province, or +(b) access is sought to any person, place or thing in a +province to make the filing, registration or other +recording, +the memorial or document must be accepted for filing, +registration or other recording or the access must be +granted, as the case may be, in the same manner and to +the same extent as if the memorial or document relating +to the memorial were a document evidencing a judgment +referred to in paragraph (4)(a) or an amount referred to +in paragraph (4)(b) for the purpose of a like proceeding, +except that, if the memorial or document is issued by the +Federal Court or signed or certified by a judge or official +of the Court, any affidavit, declaration or other evidence +required under the law of the province to be provided +with or to accompany the memorial or document in the +proceedings is deemed to have been provided with or to +have accompanied the memorial or document as so re- +quired. +Prohibition — disposition without consent +(8) Despite any law of Canada or of a province, a sheriff +or other person must not, without the written consent of +the Minister, sell or otherwise dispose of any property or +publish any notice or otherwise advertise in respect of +any sale or other disposition of any property pursuant to +any process issued or charge, lien, priority or binding in- +terest created in any proceeding to collect an amount cer- +tified in a certificate made under subsection (1), interest +on the amount or costs. However, if that consent is sub- +sequently given, any property that would have been af- +fected by that process, charge, lien, priority or binding +interest if the Minister’s consent had been given at the +time that process was issued or the charge, lien, priority +or binding interest was created, as the case may be, is +bound, seized, attached, charged or otherwise affected as +it would be if that consent had been given at the time that +process was issued or the charge, lien, priority or binding +interest was created, as the case may be. +Completion of notices, etc. +(9) If information required to be set out by any sheriff or +other person in a minute, notice or document required to +be completed for any purpose cannot, because of +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 93 +subsection (8), be so set out without the written consent +of the Minister, the sheriff or other person must com- +plete the minute, notice or document to the extent possi- +ble without that information and, when that consent of +the Minister is given, a further minute, notice or docu- +ment setting out all the information must be completed +for the same purpose, and the sheriff or other person, +having complied with this subsection, is deemed to have +complied with this Act, regulation or rule requiring the +information to be set out in the minute, notice or docu- +ment. +Application for order +(10) A sheriff or other person that is unable, because of +subsection (8) or (9), to comply with any law or rule of +court is bound by any order made by a judge of the Fed- +eral Court, on an ex parte application by the Minister, for +the purpose of giving effect to the proceeding, charge, +lien, priority or binding interest. +Secured claims +(11) If a charge, lien, priority or binding interest created +under subsection (5) by filing, registering or otherwise +recording a memorial under subsection (4) is registered +in accordance with subsection 87(1) of the Bankruptcy +and Insolvency Act, it is deemed +(a) to be a claim that is secured by a security and that, +subject to subsection 87(2) of that Act, ranks as a se- +cured claim under that Act; and +(b) to also be a claim referred to in paragraph 86(2)(a) +of that Act. +Details in certificates and memorials +(12) Despite any law of Canada or of a province, in any +certificate in respect of a debtor, any memorial evidenc- +ing a certificate or any writ or document issued for the +purpose of collecting an amount certified, it is sufficient +for all purposes +(a) to set out, as the amount payable by the debtor, +the total of amounts payable by the debtor without +setting out the separate amounts making up that total; +and +(b) to refer to the rate of interest or penalty to be +charged on the separate amounts making up the +amount payable in general terms +(i) in the case of interest, as interest at the specified +rate under this Act applicable from time to time on +amounts payable to the Receiver General, without +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 94 +indicating the specific rates of interest to be +charged on each of the separate amounts or to be +charged for any period, and +(ii) in the case of a penalty, the penalty calculated +under section 47 on amounts payable to the Receiv- +er General. +Garnishment +73 (1) If the Minister has knowledge or suspects that a +person is, or will be within one year, liable to make a pay- +ment to another person that is liable to pay an amount +under this Act (in this section referred to as a “debtor”), +the Minister may, by notice in writing, require the person +to pay without delay, if the money is immediately +payable, and in any other case, as and when the money is +payable, the money otherwise payable to the debtor in +whole or in part to the Receiver General on account of +the debtor’s liability under this Act. +Garnishment of loans or advances +(2) Without limiting the generality of subsection (1), if +the Minister has knowledge or suspects that within +90 days +(a) a bank, credit union, trust company or other simi- +lar person (in this section referred to as an “institu- +tion”) will loan or advance money to, or make a pay- +ment on behalf of, or make a payment in respect of a +negotiable instrument issued by, a debtor that is in- +debted to the institution and that has granted security +in respect of the indebtedness, or +(b) a person, other than an institution, will loan or ad- +vance money to, or make a payment on behalf of, a +debtor that the Minister knows or suspects +(i) is employed by, or is engaged in providing ser- +vices or property to, that person or was or will be, +within 90 days, so employed or engaged, or +(ii) if that person is a corporation, is not dealing at +arm’s length with that person, +the Minister may, by notice in writing, require the insti- +tution or person, as the case may be, to pay in whole or in +part to the Receiver General on account of the debtor’s li- +ability under this Act the money that would otherwise be +so loaned, advanced or paid. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 95 +Effect of receipt +(3) A receipt issued by the Minister for money paid as re- +quired under this section is a good and sufficient dis- +charge of the original liability to the extent of the pay- +ment. +Effect of requirement +(4) If the Minister has, under this section, required a +person to pay to the Receiver General, on account of the +liability under this Act of a debtor, money otherwise +payable by the person to the debtor as interest, rent, re- +muneration, a dividend, an annuity or other periodic +payment, the requirement applies to all such payments to +be made by the person to the debtor until the liability un- +der this Act is satisfied and operates to require payments +to the Receiver General out of each such payment of any +amount that is stipulated by the Minister in a notice in +writing. +Failure to comply +(5) Every person that fails to comply with a requirement +under subsection (1) or (4) is liable to pay to Her Majesty +in right of Canada an amount equal to the amount that +the person was required under that subsection to pay to +the Receiver General. +Failure to comply +(6) Every institution or person that fails to comply with a +requirement under subsection (2) with respect to money +to be loaned, advanced or paid is liable to pay to Her +Majesty in right of Canada an amount equal to the lesser +of +(a) the total of money so loaned, advanced or paid, +and +(b) the amount that the institution or person was re- +quired under that subsection to pay to the Receiver +General. +Assessment +(7) The Minister may assess any person for any amount +payable under this section by the person to the Receiver +General and, if the Minister sends a notice of assessment, +sections 15 and 33 to 46 apply with any modifications that +the circumstances require. +Time limit +(8) An assessment of an amount payable under this sec- +tion by a person to the Receiver General is not to be +made more than four years after the notice from the Min- +ister requiring the payment was received by the person. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 96 +Effect of payment as required +(9) If an amount that would otherwise have been ad- +vanced, loaned or paid to or on behalf of a debtor is paid +by a person to the Receiver General in accordance with a +notice from the Minister issued under this section or with +an assessment under subsection (7), the person is +deemed for all purposes to have advanced, loaned or paid +the amount to or on behalf of the debtor. +Recovery by deduction or set-off +74 If a person is indebted to Her Majesty in right of +Canada under this Act, the Minister may require the re- +tention by way of deduction or set-off of any amount that +the Minister may specify out of any amount that may be +or become payable to that person by Her Majesty in right +of Canada. +Acquisition of debtor’s property +75 For the purpose of collecting debts owed by a person +to Her Majesty in right of Canada under this Act, the +Minister may purchase or otherwise acquire any interest +in, or for civil law any right in, the person’s property that +the Minister is given a right to acquire in legal proceed- +ings or under a court order or that is offered for sale or +redemption and may dispose of any interest or right so +acquired in any manner that the Minister considers rea- +sonable. +Money seized from debtor +76 (1) If the Minister has knowledge or suspects that a +person is holding money that was seized by a police offi- +cer in the course of administering or enforcing the crimi- +nal law of Canada from another person that is liable to +pay any amount under this Act (in this section referred to +as the “debtor”) and that is restorable to the debtor, the +Minister may in writing require the person to turn over +the money otherwise restorable to the debtor, in whole or +in part, to the Receiver General on account of the +debtor’s liability under this Act. +Receipt of Minister +(2) A receipt issued by the Minister for money turned +over as required under this section is a good and suffi- +cient discharge of the requirement to restore the money +to the debtor to the extent of the amount so turned over. +Seizure +77 (1) If a person fails to pay an amount as required un- +der this Act, the Minister may in writing give 30 days no- +tice to the person, addressed to their latest known ad- +dress, of the Minister’s intention to direct that the per- +son’s things be seized and disposed of. If the person fails +to make the payment before the expiry of the 30 days, the +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 97 +Minister may issue a certificate of the failure and direct +that the person’s things be seized. +Disposition +(2) Things that have been seized under subsection (1) +must be kept for 10 days at the expense and risk of the +person. If the person does not pay the amount due to- +gether with all expenses within the 10 days, the Minister +may dispose of the things in a manner the Minister con- +siders appropriate in the circumstances. +Proceeds of disposition +(3) Any surplus resulting from a disposition of a person’s +things, after deduction of the amount owing and all ex- +penses, must be paid or returned to the person. +Exemptions from seizure +(4) Any thing of any person in default that would be ex- +empt from seizure under a writ of execution issued by a +superior court of the province in which the seizure is +made is exempt from seizure under this section. +Person leaving Canada or defaulting +78 (1) If the Minister suspects that a person has left or +is about to leave Canada, the Minister may, before the +day otherwise fixed for payment, by notice to the person +served personally or sent by confirmed delivery service +addressed to their latest known address, demand pay- +ment of any amount for which the person is liable under +this Act or would be so liable if the time for payment had +arrived, and the amount must be paid without delay de- +spite any other provision of this Act. +Seizure +(2) If a person fails to pay an amount required under +subsection (1), the Minister may direct that things of the +person be seized, and subsections 77(2) to (4) apply, with +any modifications that the circumstances require. +Authorization to assess and take collection action +79 (1) Despite section 70, if, on ex parte application by +the Minister relating to a calendar year made on or after +the last day of the calendar year, a judge is satisfied that +there are reasonable grounds to believe that tax for the +calendar year will be required to be paid to the Receiver +General under subsection 6(3) and that the collection of +all or any part of that tax would be jeopardized by a delay +in its collection, the judge must, on any terms that the +judge considers reasonable in the circumstances, autho- +rize the Minister to, without delay, +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 98 +(a) assess the tax for the calendar year, determined in +accordance with subsection (2); and +(b) take any of the actions described in sections 72 to +77 in respect of that amount. +Effect of authorization +(2) For the purposes of this Act, if an authorization is +granted under subsection (1) in respect of an application +relating to a calendar year of a person +(a) the particular day on or before which the person is +required to file a return under section 7 for the calen- +dar year is deemed to be the day on which a judge +hears the application for the authorization; +(b) the tax for the calendar year is deemed to have be- +come due to the Receiver General on the particular +day; and +(c) sections 23, 47, 49, 51 and 52 apply as if the tax for +the calendar year were not required to be paid, and the +return for that calendar year were not required to be +filed, until the last day of the period described in sub- +section (8). +Affidavits +(3) Statements contained in an affidavit filed in the con- +text of an application under this section may be based on +belief in which case it must include the grounds for that +belief. +Service of authorization and notice of assessment +(4) An authorization granted under subsection (1) in re- +spect of a person must be served by the Minister on the +person within 72 hours after it is granted, except if the +judge orders the authorization to be served at some other +time specified in the authorization, and a notice of as- +sessment for the calendar year must be served on the +person together with the authorization. +How service effected +(5) For the purpose of subsection (4), service on a person +must be effected by personal service on the person or ser- +vice in accordance with the directions of a judge. +Application to judge for direction +(6) If service cannot reasonably be effected as and when +required under this section, the Minister may, as soon as +practicable, apply to a judge for further direction. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 99 +Review of authorization +(7) If a judge of a court has granted an authorization un- +der subsection (1) in respect of a person, the person may, +on six clear days notice to the Deputy Attorney General of +Canada, apply to a judge of the court to review the autho- +rization. +Limitation period for review application +(8) An application by a person under subsection (7) to +review an authorization must be made +(a) within 30 days after the day on which the autho- +rization was served on the person in accordance with +this section; or +(b) within any further time that a judge may allow, on +being satisfied that the application was made as soon +as practicable. +Hearing in camera +(9) An application by a person under subsection (7) may, +on the application of the person, be heard in private, if +the person establishes to the satisfaction of the judge that +the circumstances of the case justify proceedings heard in +private. +Disposition of application +(10) On an application under subsection (7), the judge +must determine the question summarily and may con- +firm, vary or set aside the authorization and make any +other order that the judge considers appropriate. +Effect of setting aside authorization +(11) If an authorization is set aside under subsection +(10), subsection (2) does not apply in respect of the au- +thorization and any assessment made as a result of the +authorization is deemed to be void. +Directions +(12) If any question arises as to the course to be followed +in connection with anything done or being done under +this section and there is no relevant direction in this sec- +tion, a judge may give any direction with regard to the +course to be followed that, in the opinion of the judge, is +appropriate. +No appeal from review order +(13) No appeal lies from an order of a judge made under +subsection (10). +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 100 +Tax liability — transfers not at arm’s length +80 (1) If at any time a person transfers property, either +directly or indirectly, by means of a trust or by any other +means, to +(a) the transferor’s spouse or common-law partner or +an individual that has since become the transferor’s +spouse or common-law partner, +(b) an individual that was under 18 years of age, or +(c) another person with whom the transferor was not +dealing at arm’s length, +the transferee and transferor are jointly and severally, or +solidarily, liable to pay under this Act an amount equal to +the lesser of +(d) the amount determined by the formula +A – B +where +A +is the amount, if any, by which the fair market val- +ue of the property at that time exceeds the fair +market value at that time of the consideration giv- +en by the transferee for the transfer of the proper- +ty, and +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, paragraph 97.44(1)(b) of the +Customs Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001 or +subsection 161(3) of the Greenhouse Gas Pollution +Pricing Act in respect of the property exceeds the +amount paid by the transferor in respect of the +amount so assessed, and +(e) the total of all amounts each of which is +(i) an amount that the transferor is liable to pay un- +der this Act for the calendar year of the transferor +that includes that time or any preceding calendar +year of the transferor, or +(ii) interest or penalty for which the transferor is li- +able as of that time, +but nothing in this subsection limits the liability of the +transferor under this Act. +Fair market value of undivided interest +(2) For the purpose of this section, the fair market value +at any time of an undivided interest in a property, ex- +pressed as a proportionate interest in that property, is, +subject to subsection (5), deemed to be equal to the same +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 101 +proportion of the fair market value of that property at +that time. +Assessment +(3) The Minister may at any time assess a transferee in +respect of any amount payable by reason of this section, +and the provisions of sections 15 and 33 to 46 apply, with +any modifications that the circumstances require. +Rules applicable +(4) If a transferor and transferee have, by reason of sub- +section (1), become jointly and severally, or solidarily, li- +able in respect of part or all of the liability of the transfer- +or under this Act, the following rules apply: +(a) a payment by the transferee on account of the +transferee’s liability must, to the extent of the pay- +ment, discharge their liability; and +(b) a payment by the transferor on account of the +transferor’s liability only discharges the transferee’s li- +ability to the extent that the payment operates to re- +duce the transferor’s liability to an amount less than +the amount in respect of which the transferee was, by +subsection (1), made jointly and severally, or solidari- +ly, liable. +Transfers to spouse or common-law partner +(5) Despite subsection (1), if at any time an individual +transfers property to the individual’s spouse or common- +law partner under a decree, order or judgment of a com- +petent tribunal or under a written separation agreement +and, at that time, the individual and the individual’s +spouse or common-law partner were separated and living +apart as a result of the breakdown of their marriage or +common-law partnership as defined in subsection +248(1) of the Income Tax Act, for the purposes of para- +graph (1)(d), the fair market value at that time of the +property so transferred is deemed to be nil, but nothing +in this subsection limits the liability of the individual un- +der this Act. +DIVISION 12 +Evidence and Procedure +Service +81 (1) If the Minister is authorized or required to serve, +issue or send a notice or other document on or to a per- +son that carries on business under a name or style other +than the name of the person, the notice or document may +be addressed to the name or style under which the per- +son carries on business. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 102 +Personal service +(2) If the Minister is authorized or required to serve, is- +sue or send a notice or other document on or to a person +that carries on a business, the notice or document is +deemed to have been validly served, issued or sent if it is +left with an adult person employed at the place of busi- +ness of the person. +Timing of receipt +82 (1) For the purposes of this Act and subject to sub- +section (2), anything sent by confirmed delivery service +or first class mail is deemed to have been received by the +person to which it was sent on the day it was mailed or +sent. +Timing of payment +(2) A person that is required under this Act to pay an +amount is deemed not to have paid it until it is received +by the Receiver General. +Proof of service +83 (1) If, under this Act, provision is made for sending +by confirmed delivery service a request for information, a +notice or a demand, an affidavit of an officer of the +Canada Revenue Agency, sworn before a commissioner +or other person authorized to take affidavits, is evidence +of the sending and of the request, notice or demand if the +affidavit sets out that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was sent by con- +firmed delivery service on a specified day to a specified +person and address; and +(c) the officer identifies as exhibits attached to the af- +fidavit a true copy of the request, notice or demand +and +(i) if the request, notice, or demand was sent by +registered or certified mail, the post office certifi- +cate of registration of the letter or a true copy of the +relevant portion of the certificate, and +(ii) in any other case, the record that the document +has been sent or a true copy of the relevant portion +of the record. +Proof of personal service +(2) If, under this Act, provision is made for personal ser- +vice of a request for information, a notice or a demand, +an affidavit of an officer of the Canada Revenue Agency, +sworn before a commissioner or other person authorized +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 103 +to take affidavits, is evidence of the personal service and +of the request, notice or demand if the affidavit sets out +that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the request, notice or demand was served person- +ally on a named day on the person to whom it was di- +rected; and +(c) the officer identifies as an exhibit attached to the +affidavit a true copy of the request, notice or demand. +Proof of electronic delivery +(3) If, under this Act, provision is made for sending a no- +tice to a person electronically, an affidavit of an officer of +the Canada Revenue Agency, sworn before a commis- +sioner or other person authorized to take affidavits, is ev- +idence of the sending and of the notice if the affidavit sets +out that +(a) the officer has knowledge of the facts in the partic- +ular case; +(b) the notice was sent electronically to the person on +a named day; and +(c) the officer identifies as exhibits attached to the af- +fidavit copies of +(i) an electronic message confirming that the notice +has been sent to the person, and +(ii) the notice. +Proof — failure to comply +(4) If, under this Act, a person is required to make a re- +turn, an application, a statement, an answer or a certifi- +cate, an affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and that, after a +careful examination and search of the records, the officer +has been unable to find in a given case that the return, +application, statement, answer or certificate has been +made by that person, is evidence that in that case the +person did not make the return, application, statement, +answer or certificate. +Proof — time of compliance +(5) If, under this Act, a person is required to make a re- +turn, an application, a statement, an answer or a certifi- +cate, an affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 104 +has charge of the appropriate records and that, after a +careful examination of the records, the officer has found +that the return, application, statement, answer or certifi- +cate was filed or made on a particular day, is evidence +that it was filed or made on that day. +Proof of documents +(6) An affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and that a docu- +ment attached to the affidavit is a document or true copy +of a document, or a printout of an electronic document, +made by or on behalf of the Minister or a person exercis- +ing the powers of the Minister or by or on behalf of a per- +son, is evidence of the nature and contents of the docu- +ment. +Proof of no appeal +(7) An affidavit of an officer of the Canada Revenue +Agency, sworn before a commissioner or other person +authorized to take affidavits, setting out that the officer +has charge of the appropriate records and has knowledge +of the practice of the Canada Revenue Agency and that an +examination of the records shows that a notice of assess- +ment was mailed or otherwise sent to a person on a par- +ticular day under this Act and that, after a careful exami- +nation and search of the records, the officer has been un- +able to find that a notice of objection or of appeal from +the assessment, as the case may be, was received within +the time allowed, is evidence of the statements contained +in the affidavit. +Presumption +(8) If evidence is offered under this section by an affi- +davit from which it appears that the person making the +affidavit is an officer of the Canada Revenue Agency, it is +not necessary to prove the signature of the person or that +the person is such an officer, nor is it necessary to prove +the signature or official character of the person before +whom the affidavit was sworn. +Proof of documents +(9) Every document purporting to have been executed +under or in the course of the administration or enforce- +ment of this Act over the name in writing of the Minister, +the Commissioner or an officer authorized to exercise the +powers or perform the duties of the Minister under this +Act is deemed to be a document signed, made and issued +by the Minister, the Commissioner or the officer, unless +it has been called into question by the Minister or a +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 105 +person acting for the Minister or for Her Majesty in right +of Canada. +Mailing or sending date +(10) For the purposes of this Act, if a notice or demand +that the Minister is required or authorized under this Act +to send to a person is mailed, or sent electronically, to the +person, the day of mailing or sending, as the case may be, +is presumed to be the date of the notice or demand. +Date electronic notice sent +(11) For the purposes of this Act, if a notice or other +communication in respect of a person is made available +in electronic format such that it can be read or perceived +by a person or a computer system or other similar device, +the notice or other communication is presumed to be +sent to the person and received by the person on the date +that an electronic message is sent, to the electronic ad- +dress most recently provided before that date by the per- +son to the Minister for the purposes of this subsection, +informing the person that a notice or other communica- +tion requiring the person’s immediate attention is avail- +able in the person’s secure electronic account. A notice or +other communication is considered to be made available +if it is posted by the Minister in the person’s secure elec- +tronic account and the person has authorized that notices +or other communications may be made available in this +manner and has not before that date revoked that autho- +rization in a manner specified by the Minister. +Date assessment made +(12) If a notice of assessment has been sent by the Min- +ister as required under this Act, the assessment is +deemed to have been made on the day of sending of the +notice of assessment. +Proof of return +(13) In a prosecution for an offence under this Act, the +production of a return, an application, a certificate, a +statement or an answer required under this Act, purport- +ing to have been filed or delivered by or on behalf of the +person charged with the offence or to have been made or +signed by or on behalf of that person, is evidence that the +return, application, certificate, statement or answer was +filed or delivered by or on behalf of that person or was +made or signed by or on behalf of that person. +Proof of return — printouts +(14) For the purposes of this Act, a document presented +by the Minister purporting to be a printout of the infor- +mation in respect of a person received under section 9 by +the Minister is to be received as evidence and, in the +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 106 +absence of evidence to the contrary, is proof of the return +filed by the person under that section. +Proof of return — production of returns +(15) In a proceeding under this Act, the production of a +return, an application, a certificate, a statement or an an- +swer required under this Act, purporting to have been +filed, delivered, made or signed by or on behalf of a per- +son, is evidence that the return, application, certificate, +statement or answer was filed, delivered, made or signed +by or on behalf of that person. +Evidence +(16) In a prosecution for an offence under this Act, an af- +fidavit of an officer of the Canada Revenue Agency, +sworn before a commissioner or other person authorized +to take affidavits, setting out that the officer has charge of +the appropriate records and that an examination of the +records shows that an amount required under this Act to +be paid to the Receiver General has not been received by +the Receiver General, is evidence of the statements con- +tained in the affidavit. +PART 8 +Regulations +Regulations +84 (1) The Governor in Council may make regulations +(a) prescribing anything that, by this Act, is to be pre- +scribed or is to be determined or regulated by regula- +tion; +(b) requiring any person to provide any information, +including the person’s name and address to any class +of persons required to make a return containing that +information; +(c) requiring any individual to provide the Minister +with the individual’s Social Insurance Number; +(d) requiring any class of persons to make returns re- +specting any class of information required in connec- +tion with the administration or enforcement of this +Act; +(e) distinguishing among any class of persons, proper- +ty or activities; and +(f) generally to carry out the purposes and provisions +of this Act. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Section +10 + +Page 107 +Effect +(2) A regulation made under this Act is to have effect +from the date it is published in the Canada Gazette or at +any time after that time as may be specified in the regula- +tion, unless the regulation provides otherwise and +(a) has a non-tightening effect only; +(b) corrects an ambiguous or deficient enactment that +was not in accordance with the objects of this Act; +(c) is consequential on an amendment to this Act that +is applicable before the date the regulation is pub- +lished in the Canada Gazette; or +(d) gives effect to a public announcement, in which +case the regulation must not, except if any of para- +graphs (a) to (c) apply, have effect before the date the +announcement was made. +Incorporation by reference — limitation removed +85 The limitation set out in paragraph 18.1(2)(a) of the +Statutory Instruments Act, to the effect that a document +must be incorporated as it exists on a particular date, +does not apply to any power to make regulations under +this Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +11 (1) Schedule II to the Access to Information +Act is amended by adding, in alphabetical order, +a reference to +Underused Housing Tax Act +Loi sur la taxe sur les logements sous-utilisés +and a corresponding reference to “section 32”. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. B-3; 1992, c. 27, s. 2 +Bankruptcy and Insolvency Act +12 (1) Subsection 149(3) of the Bankruptcy and +Insolvency Act is amended by striking out “and” +at the end of paragraph (f), by adding “and” at +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Enactment of Act +Sections 10-12 + +Page 108 +the end of paragraph (g) and by adding the fol- +lowing after that paragraph: +(h) the Underused Housing Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. C-46 +Criminal Code +13 Paragraph 462.48(2)(c) of the Criminal Code is +replaced by the following: +(c) the type of information or book, record, writing, +return or other document obtained by or on behalf of +the Minister of National Revenue for the purposes of +Part IX of the Excise Tax Act, the Income Tax Act, the +Excise Act, 2001 or the Underused Housing Tax Act to +which access is sought or that is proposed to be exam- +ined or communicated; and +R.S., c. E-15 +Excise Tax Act +14 (1) Section 77 of the Excise Tax Act is replaced +by the following: +Restriction on refunds and credits +77 A refund shall not be paid, and a credit shall not be +allowed, to a person under this Act until the person has +filed with the Minister all returns and other records of +which the Minister has knowledge that are required to be +filed under the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001 +or the Underused Housing Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +15 (1) Subsection 229(2) of the Act is replaced by +the following: +Restriction +(2) A net tax refund for a reporting period of a person +shall not be paid to the person under subsection (1) at +any time, unless all returns of which the Minister has +knowledge and that are required to be filed at or before +that time by the person under this Act, the Income Tax +Act, the Air Travellers Security Charge Act, the Excise +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Bankruptcy and Insolvency Act +Sections 12-15 + +Page 109 +Act, 2001 and the Underused Housing Tax Act have been +filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +16 (1) Subsection 230(2) of the Act is replaced by +the following: +Restriction +(2) An amount paid on account of net tax for a reporting +period of a person shall not be refunded to the person +under subsection (1) at any time, unless all returns of +which the Minister has knowledge and that are required +to be filed at or before that time by the person under this +Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Underused +Housing Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +17 (1) Subparagraph 238.1(2)(c)(iii) of the Act is +replaced by the following: +(iii) all amounts required under this Act (other +than this Part), sections 21 and 33 of the Canada +Pension Plan, the Excise Act, the Customs Act, the +Income Tax Act, section 82 and Part VII of the Em- +ployment Insurance Act, the Customs Tariff, the +Excise Act, 2001 and the Underused Housing Tax +Act to be remitted or paid before that time by the +registrant have been remitted or paid, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +18 (1) Section 263.02 of the Act is replaced by the +following: +Restriction on rebate +263.02 A rebate under this Part shall not be paid to a +person at any time, unless all returns of which the Minis- +ter has knowledge and that are required to be filed at or +before that time by the person under this Act, the Income +Tax Act, the Air Travellers Security Charge Act, the Ex- +cise Act, 2001 and the Underused Housing Tax Act have +been filed with the Minister. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Excise Tax Act +Sections 15-18 + +Page 110 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +19 (1) Subsection 296(7) of the Act is replaced by +the following: +Restriction on refunds +(7) An amount under this section shall not be refunded +to a person at any time, unless all returns of which the +Minister has knowledge and that are required to be filed +at or before that time by the person under this Act, the +Income Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 and the Underused Housing Tax Act +have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. F-11 +Financial Administration Act +20 (1) Paragraph 155.2(6)(c) of the Financial Ad- +ministration Act is replaced by the following: +(c) an amount owing by a person to Her Majesty in +right of Canada, or payable by the Minister of National +Revenue to any person, under the Excise Tax Act, the +Income Tax Act, the Air Travellers Security Charge +Act, the Excise Act, 2001, the Softwood Lumber Prod- +ucts Export Charge Act, 2006 or the Underused Hous- +ing Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. T-2 +Tax Court of Canada Act +21 (1) Subsection 12(1) of the Tax Court of +Canada Act is replaced by the following: +Jurisdiction +12 (1) The Court has exclusive original jurisdiction to +hear and determine references and appeals to the Court +on matters arising under the Canada Pension Plan, the +Cultural Property Export and Import Act, Part IX of the +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Excise Tax Act +Sections 18-21 + +Page 111 +Excise Tax Act, the Old Age Security Act, the Petroleum +and Gas Revenue Tax Act, Part V.1 of the Customs Act, +the Income Tax Act, the Employment Insurance Act, the +Air Travellers Security Charge Act, the Excise Act, 2001, +the Softwood Lumber Products Export Charge Act, 2006, +the Disability Tax Credit Promoters Restrictions Act, +Part 1 of the Greenhouse Gas Pollution Pricing Act and +the Underused Housing Tax Act when references or ap- +peals to the Court are provided for in those Acts. +(2) Subsections 12(3) and (4) of the Act are re- +placed by the following: +Further jurisdiction +(3) The Court has exclusive original jurisdiction to hear +and determine questions referred to it under section 310 +or 311 of the Excise Tax Act, section 97.58 of the Customs +Act, section 173 or 174 of the Income Tax Act, section 51 +or 52 of the Air Travellers Security Charge Act, section +204 or 205 of the Excise Act, 2001, section 62 or 63 of the +Softwood Lumber Products Export Charge Act, 2006, +section 121 or 122 of the Greenhouse Gas Pollution Pric- +ing Act or section 45 or 46 of the Underused Housing Tax +Act. +Extensions of time +(4) The Court has exclusive original jurisdiction to hear +and determine applications for extensions of time under +subsection 28(1) of the Canada Pension Plan, section +33.2 of the Cultural Property Export and Import Act, +section 304 or 305 of the Excise Tax Act, section 97.51 or +97.52 of the Customs Act, section 166.2 or 167 of the In- +come Tax Act, subsection 103(1) of the Employment In- +surance Act, section 45 or 47 of the Air Travellers Securi- +ty Charge Act, section 197 or 199 of the Excise Act, 2001, +section 115 or 117 of the Greenhouse Gas Pollution Pric- +ing Act or section 39 or 41 of the Underused Housing Tax +Act. +(3) Subsections (1) and (2) come into force, or are +deemed to have come into force, on January 1, +2022. +22 (1) Paragraph 18.29(3)(a) of the Act is amend- +ed by striking out “or” at the end of subpara- +graph (vii), by replacing “and” at the end of +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 21-22 + +Page 112 +subparagraph (viii) with “or” and by adding the +following after subparagraph (viii): +(ix) section 39 or 41 of the Underused Housing Tax +Act; and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +23 (1) Subsection 18.31(2) of the Act is replaced +by the following: +Determination of a question +(2) If it is agreed under section 310 of the Excise Tax Act, +section 97.58 of the Customs Act, section 51 of the Air +Travellers Security Act, section 204 of the Excise Act, +2001, section 62 of the Softwood Lumber Products Ex- +port Act, 2006, section 121 of the Greenhouse Gas Pollu- +tion Pricing Act or section 45 of the Underused Housing +Tax Act that a question should be determined by the +Court, sections 17.1, 17.2 and 17.4 to 17.8 apply, with any +modifications that the circumstances require, in respect +of the determination of the question. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +24 (1) Subsection 18.32(2) of the Act is replaced +by the following: +Provisions applicable to determination of a question +(2) If an application has been made under section 311 of +the Excise Tax Act, section 52 of the Air Travellers Secu- +rity Charge Act, section 205 of the Excise Act, 2001, sec- +tion 63 of the Softwood Lumber Products Export Charge +Act, 2006, section 122 of the Greenhouse Gas Pollution +Pricing Act or section 46 of the Underused Housing Tax +Act for the determination of a question, the application +or determination of the question must, subject to sec- +tion 18.33, be determined in accordance with sections +17.1, 17.2 and 17.4 to 17.8, with any modifications that the +circumstances require. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. 1 (2nd Supp.) +Customs Act +25 (1) The +description +of +B +in +paragraph +97.29(1)(a) of the Customs Act is replaced by the +following: +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Tax Court of Canada Act +Sections 22-25 + +Page 113 +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, subsection 160(2) of the In- +come Tax Act, subsection 297(3) of the Excise Act, +2001 and subsection 80(3) of the Underused Hous- +ing Tax Act in respect of the property exceeds the +amount paid by the transferor in respect of the +amount so assessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +26 (1) Paragraph 107(5)(g.1) of the Act is replaced +by the following: +(g.1) an official of the Canada Revenue Agency solely +for a purpose relating to the administration or en- +forcement of the Canada Pension Plan, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Employ- +ment Insurance Act, the Excise Act, 2001 or the Un- +derused Housing Tax Act; +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +R.S., c. 1 (5th Supp.) +Income Tax Act +27 (1) Paragraph 18(1)(t) of the Income Tax Act is +amended by striking out “or” at the end of sub- +paragraph (ii), by adding “or” at the end of sub- +paragraph (iii) and by adding the following after +subparagraph (iii): +(iv) as interest under the Underused Housing Tax +Act; +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +28 (1) Subsection 164(2.01) of the Act is replaced +by the following: +Withholding of refunds +(2.01) The Minister shall not, in respect of a taxpayer, +refund, repay, apply to other debts or set-off amounts +under this Act at any time unless all returns of which the +Minister has knowledge and that are required to be filed +by the taxpayer at or before that time under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 and the Underused Housing Tax Act +have been filed with the Minister. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Customs Act +Sections 25-28 + +Page 114 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +29 (1) The portion of subsection 221.2(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Re-appropriation of amounts +(2) If a particular amount was appropriated to an +amount (in this section referred to as the “debt”) that is +or may become payable by a person under this Act, the +Excise Tax Act, the Air Travellers Security Charge Act, +the Excise Act, 2001 or the Underused Housing Tax Act, +the Minister may, on application by the person, appropri- +ate the particular amount, or a part of it, to another +amount that is or may become payable under any of +those Acts and, for the purposes of any of those Acts, +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +1999, c. 17; 2005, c. 38, s. 35 +Canada Revenue Agency Act +30 (1) Paragraph (a) of the definition program +legislation in section 2 of the Canada Revenue +Agency Act is replaced by the following: +(a) that the Governor in Council or Parliament autho- +rizes the Minister, the Agency, the Commissioner or +an employee of the Agency to administer or enforce, +including +(i) the Excise Act, +(ii) the Excise Tax Act, +(iii) the Customs Act, +(iv) the Income Tax Act, +(v) the Air Travellers Security Charge Act, +(vi) the Excise Act, 2001, +(vii) the +Softwood +Lumber +Products +Export +Charge Act, 2006, +(viii) the Greenhouse Gas Pollution Pricing Act, +and +(ix) the Underused Housing Tax Act; or +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Income Tax Act +Sections 28-30 + +Page 115 +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +2002, c. 9, s. 5 +Air Travellers Security Charge Act +31 (1) Subsection 40(4) of the Air Travellers Se- +curity Charge Act is replaced by the following: +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister all returns and other records of which +the Minister has knowledge that are required to be filed +under this Act, the Excise Tax Act, the Income Tax Act, +the Excise Act, 2001 and the Underused Housing Tax +Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +2002 c. 22 +Excise Act, 2001 +32 (1) Paragraph 188(6)(a) of the Excise Act, 2001 +is replaced by the following: +(a) the Minister under this Act, the Excise Act, the Ex- +cise Tax Act, the Income Tax Act, the Air Travellers +Security Charge Act and the Underused Housing Tax +Act; or +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +33 (1) Clause 188(7)(b)(ii)(A) of the Act is re- +placed by the following: +(A) the Minister under this Act, the Excise Act, +the Excise Tax Act, the Income Tax Act, the Air +Travellers Security Charge Act and the Under- +used Housing Tax Act, or +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +34 (1) Subsection 189(4) of the Act is replaced by +the following: +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Canada Revenue Agency Act +Sections 30-34 + +Page 116 +Restriction +(4) A refund shall not be paid until the person has filed +with the Minister or the Minister of Public Safety and +Emergency Preparedness all returns and other records of +which the Minister has knowledge and that are required +to be filed under this Act, the Excise Act, the Excise Tax +Act, the Customs Act, the Income Tax Act, the Air Trav- +ellers Security Charge Act and the Underused Housing +Tax Act. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +35 (1) The +description +of +B +in +paragraph +297(1)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the total of all +amounts, if any, the transferee was assessed under +subsection 325(2) of the Excise Tax Act, subsec- +tion 160(2) of the Income Tax Act or subsec- +tion 80(3) of the Underused Housing Tax Act in +respect of the property exceeds the amount paid +by the transferor in respect of the amounts so as- +sessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +2018, c. 12, s. 186 +Greenhouse Gas Pollution Pricing +Act +36 (1) Section 51 of the Greenhouse Gas Pollu- +tion Pricing Act is replaced by the following: +Restriction on rebate +51 A rebate under this Division is not to be paid to a per- +son at any time unless all returns of which the Minister +has knowledge and that are required to be filed at or be- +fore that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Underused +Housing Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Excise Act, 2001 +Sections 34-36 + +Page 117 +37 (1) Section 54 of the Act is replaced by the fol- +lowing: +Restriction — bankruptcy +54 If a trustee is appointed under the Bankruptcy and +Insolvency Act to act in the administration of the estate +or succession of a bankrupt, a rebate under this Part that +the bankrupt was entitled to claim before the appoint- +ment must not be paid after the appointment unless all +returns required to be filed in respect of the bankrupt un- +der this Part, the Excise Tax Act, the Income Tax Act, the +Air Travellers Security Charge Act, the Excise Act, 2001 +and the Underused Housing Tax Act in respect of peri- +ods ending before the appointment have been filed and +all amounts required under this Part and those Acts to be +paid by the bankrupt in respect of those periods have +been paid. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +38 (1) Subsection 108(7) of the Act is replaced by +the following: +Restriction on rebates +(7) An amount under this section must not be rebated to +a person at any time, unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +Charge Act, the Excise Act, 2001 and the Underused +Housing Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +39 (1) Subsection 109(5) of the Act is replaced by +the following: +Restriction +(5) An amount under this section must not be rebated to +a person at any time, unless all returns of which the Min- +ister has knowledge and that are required to be filed at or +before that time by the person under this Part, the Excise +Tax Act, the Income Tax Act, the Air Travellers Security +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Greenhouse Gas Pollution Pricing Act +Sections 37-39 + +Page 118 +Charge Act, the Excise Act, 2001 and the Underused +Housing Tax Act have been filed with the Minister. +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +40 (1) The +description +of +B +in +paragraph +161(1)(d) of the Act is replaced by the following: +B +is the amount, if any, by which the amount as- +sessed the transferee under subsection 325(2) of +the Excise Tax Act, paragraph 97.44(1)(b) of the +Customs Act, subsection 160(2) of the Income Tax +Act, subsection 297(3) of the Excise Act, 2001 or +subsection 80(3) of the Underused Housing Tax +Act in respect of the property exceeds the amount +paid by the transferor in respect of the amount so +assessed, and +(2) Subsection (1) comes into force, or is deemed +to have come into force, on January 1, 2022. +PART 3 +Canada Emergency Business +Account +Definition of CEBA loan +41 In this Part, CEBA loan means a loan provided +by a Canadian financial institution as part of the +Canada Emergency Business Account program +established by Export Development Canada pur- +suant to an authorization made under subsection +23(1) of the Export Development Act. +Limitation or prescription period +42 (1) Subject to subsections (4) and (6), any ac- +tion or proceedings to recover money owing un- +der a CEBA loan must be taken no more than six +years after the date of the default. +Default +(2) For the purposes of subsection (1), the date of +the default is the earlier of the day on which the +person making the claim first knew, or ought +reasonably to have known, that the default had +occurred. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 2 Underused Housing Tax Act +Consequential Amendments +Greenhouse Gas Pollution Pricing Act +Sections 39-42 + +Page 119 +Deduction, set-off or compensation +(3) Money owing by a person under a CEBA loan +may be recovered at any time by way of deduc- +tion from, set-off against or compensation +against any sum of money that may be payable by +Her Majesty in right of Canada to the person, +other than an amount payable under sec- +tion 122.61 of the Income Tax Act. +Acknowledgment of liability +(4) If a person’s liability for money owing under a +CEBA loan is acknowledged in accordance with +subsection (5) at any time during or after the lim- +itation or prescription period described in sub- +section (1), an action or proceedings to recover +the money may, subject to subsection (6), be +brought within six years after the date of the ac- +knowledgment. +Types of acknowledgment +(5) An acknowledgment of liability means +(a) a promise to pay the money owing, made by +the person or their agent or mandatary or oth- +er representative; +(b) an acknowledgment of the money owing, +made by the person or their agent or man- +datary or other representative, whether or not +a promise to pay can be implied from it and +whether or not it contains a refusal to pay; +(c) a part payment by the person or their agent +or mandatary or other representative of the +money owing; or +(d) an acknowledgment of the money owing, +made in the course of proceedings under the +Bankruptcy and Insolvency Act or any other +legislation dealing with the payment of debts, +by the person, their agent or mandatary or +other representative or the trustee or adminis- +trator. +Limitation or prescription period suspended +(6) The running of a limitation or prescription +period is suspended during any period in which +it is prohibited to commence or continue an ac- +tion or other proceedings against the person to +recover money owing under a CEBA loan. +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 3 Canada Emergency Business Account +Section +42 + +Page 120 +Enforcement proceedings +(7) This section does not apply in respect of an +action or proceeding relating to the execution, +renewal or enforcement of a judgment. +Application +43 Section 42 applies irrespective of whether +(a) the date of default is before the day on +which this Part comes into force or on or after +that day; and +(b) the limitation or prescription period appli- +cable before that day has expired. +PART 4 +School Ventilation +Improvement +Maximum payment of $100 million +44 (1) The Minister of Finance may make the fol- +lowing payments to the provinces and territories +for the purpose of supporting ventilation im- +provement projects in schools: +(a) to Ontario, a sum not exceeding $36,226,000; +(b) to Quebec, a sum not exceeding $21,023,000; +(c) to +Nova +Scotia, +a +sum +not +exceed- +ing $2,674,000; +(d) to New Brunswick, a sum not exceed- +ing $2,294,000; +(e) to Manitoba, a sum not exceeding $4,465,000; +(f) to British Columbia, a sum not exceed- +ing $11,906,000; +(g) to Prince Edward Island, a sum not exceed- +ing $898,000; +(h) to +Saskatchewan, +a +sum +not +exceed- +ing $3,979,000; +(i) to Alberta, a sum not exceeding $12,983,000; +(j) to Newfoundland and Labrador, a sum not +exceeding $1,631,000; +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 3 Canada Emergency Business Account +Sections 42-44 + +Page 121 +(k) to Yukon, a sum not exceeding $607,000; +(l) to the Northwest Territories, a sum not ex- +ceeding $635,000; and +(m) to Nunavut, a sum not exceeding $679,000. +Payments out of C.R.F. +(2) Any amount payable under subsection (1) +may be paid by the Minister of Finance out of the +Consolidated Revenue Fund, at the times and in +the manner, and on any terms and conditions, +that the Minister of Finance considers appropri- +ate. +PART 5 +Proof of Vaccination +Maximum payment of $300 million +45 (1) The Minister of Health may make pay- +ments to the provinces and territories not ex- +ceeding $300 million in total for the purpose of +supporting +their +coronavirus +disease +2019 +(COVID-19) proof-of-vaccination initiatives, with +the amount of each payment to be determined by +the Minister of Health. +Payments out of C.R.F. +(2) Any amount payable under subsection (1) +may be paid by the Minister of Health out of the +Consolidated Revenue Fund, at the times and in +the manner, and on any terms and conditions, +that the Minister of Health considers appropri- +ate. +PART 6 +COVID-19 Tests +Payments out of C.R.F. +46 (1) The Minister of Health may make pay- +ments, the total of which may not exceed $1.72 +billion, out of the Consolidated Revenue Fund for +any expenses incurred on or after April 1, 2021 in +relation to coronavirus disease 2019 (COVID-19) +tests. +Report +(2) Within three months after the day on which +this section comes into force, and every three +months after that, the Minister of Health must +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 4 School Ventilation Improvement +Sections 44-46 + +Page 122 +prepare a report setting out the number of pay- +ments made and the total amount paid under +subsection (1) should any payments be made un- +der the Act during that period, the number of +tests purchased and how they were distributed, +and cause it to be tabled in each House of Parlia- +ment on any of the first 15 days on which that +House is sitting after the report is completed. +PART 7 +1996, c. 23 +Employment Insurance Act +47 Subsections 12(2.3) to (2.5) of the Employment +Insurance Act are replaced by the following: +General maximum — exception for seasonal workers +(2.3) Despite subsection (2), the maximum number of +weeks for which benefits may be paid in a benefit period +to a claimant because of a reason other than those men- +tioned in subsection (3) shall be determined in accor- +dance with the table set out in Schedule V by reference to +the regional rate of unemployment that applies to the +claimant and the number of hours of insurable employ- +ment of the claimant in their qualifying period if +(a) the following conditions are met: +(i) the date on which a benefit period for the +claimant is established falls within the period be- +ginning on September 26, 2021 and ending on Octo- +ber 29, 2022, +(ii) on the date on which the benefit period is estab- +lished, the claimant is ordinarily resident in a re- +gion described in Schedule VI, +(iii) in the 260 weeks before the date on which the +benefit period referred to in subparagraph (i) be- +gins, at least three benefit periods were established +during which regular benefits were paid or payable, +and +(iv) at least two of the benefit periods referred to in +subparagraph (iii) began around the same time of +year as the benefit period referred to in subpara- +graph (i) began; or +(b) the conditions referred to in subparagraphs (a)(i) +and (ii) are met and the claimant had met the criteria +set out in paragraphs 77.992(2)(b) to (d) of the Em- +ployment Insurance Regulations — taking into +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 6 COVID-19 Tests +Sections 46-47 + +Page 123 +account subsections 77.992(3) and (4) of those Regula- +tions — in respect of a benefit period established for +the claimant on a date within the period referred to in +paragraph 77.992(2)(a) of those Regulations. +Establishment of benefit period — presumption +(2.4) For the purposes of subparagraph (2.3)(a)(iii), a +claimant’s benefit period established before the begin- +ning of the 260-week period is considered to have been +established within the 260-week period if the claimant re- +ceived a notification of payment or non-payment with re- +spect to any week that falls within that 260-week period. +Beginning of benefit period — presumption +(2.5) For the purposes of subparagraph (2.3)(a)(iv), a +benefit period in a previous year is considered to have +begun around the same time of year if it began during the +period that begins eight weeks before and ends eight +weeks after the week that is +(a) 52 weeks before the first week of the benefit period +referred to in subparagraph (2.3)(a)(i); +(b) 104 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); +(c) 156 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); +(d) 208 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i); or +(e) 260 weeks before the first week of the benefit peri- +od referred to in subparagraph (2.3)(a)(i). +48 Schedule VI to the Act is amended by replac- +ing the reference after the heading “SCHEDULE +VI” with the following: +(Subparagraph 12(2.3)(a)(ii)) +Published under authority of the Speaker of the House of Commons +2021-2022 +Chapter 5: Economic and Fiscal Update Implementation Act, 2021 +PART 7 Employment Insurance Act +Sections 47-48 + +Page 124 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/C-9_4.txt b/task6_model_deployment/assets/C-9_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..c9a6d07838636f24d4b24fa38fd4d9c4b57f8e52 --- /dev/null +++ b/task6_model_deployment/assets/C-9_4.txt @@ -0,0 +1,1195 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 18 +An Act to amend the Judges Act +ASSENTED TO +JUNE 22, 2023 +BILL C-9 + +Page 2 +RECOMMENDATION +Her Excellency the Governor General recommends to the House +of Commons the appropriation of public revenue under the cir- +cumstances, in the manner and for the purposes set out in a +measure entitled “An Act to amend the Judges Act”. +SUMMARY +This enactment amends the Judges Act to replace the process +through which the conduct of federally appointed judges is re- +viewed by the Canadian Judicial Council. It establishes a new +process for reviewing allegations of misconduct that are not seri- +ous enough to warrant a judge’s removal from office and makes +changes to the process by which recommendations regarding +removal from office can be made to the Minister of Justice. As +with the provisions it replaces, this new process also applies to +persons, other than judges, who are appointed under an Act of +Parliament to hold office during good behaviour. +Available on the House of Commons website at the following address: +www.ourcommons.ca +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 18 +An Act to amend the Judges Act +[Assented to 22nd June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. J-1 +Judges Act +1 Section 2 of the Judges Act is amended by +adding the following in alphabetical order: +Commissioner means the Commissioner for Federal +Judicial Affairs referred to in section 73; (commissaire) +Minister means the Minister of Justice of Canada; (mi- +nistre) +2014, c. 39, s. 317 +2 Subsection 2.1(1) of the Act is replaced by the +following: +Application to prothonotaries +2.1 (1) Subject to subsection (2), sections 26 to 26.3, 34 +and 39, paragraphs 40(1)(a) and (b), subsection 40(2), +sections 41, 41.2 to 42, 43.1 to 56 and 57, para- +graph 60(2)(b) and Part IV also apply to a prothonotary +of the Federal Court. +2006, c. 11, s. 15 +3 The definition Minister in section 52.1 of the Act +is repealed. +2006, c. 11, s. 16 +4 (1) Subsection 53(1) of the Act is replaced by +the following: +Amounts payable out of C.R.F. +53 (1) The salaries, allowances and annuities payable +under Parts I to III and the amounts payable under +2021-2022-2023 + +Page 4 +sections 46.1, 51 and 52.15 shall be paid out of the Con- +solidated Revenue Fund. +(2) Subsections 53(2) and (3) of the English ver- +sion of the Act are replaced by the following: +Prorating +(2) For any period less than a year, the salaries and an- +nuities payable shall be paid pro rata. +Monthly instalments +(3) The salaries and annuities payable shall be paid by +monthly instalments. +5 Section 58 of the Act and the heading “Interpre- +tation” before it are repealed. +6 Paragraph 59(1)(a) of the English version of the +Act is replaced by the following: +(a) the Chief Justice of Canada, who shall be the +chairperson of the Council; +7 Subsection 60(2) of the Act is amended by +adding “and” at the end of paragraph (a) and by +repealing paragraphs (c) and (d). +8 Paragraph 61(3)(c) of the Act is replaced by the +following: +(c) respecting the processes and proceedings under +Part IV. +9 Section 62 of the Act is replaced by the follow- +ing: +Employment of counsel and assistants +62 The Council may engage the services of any persons +that it considers necessary for carrying out its objects and +duties, and also the services of counsel to assist the +Council in the processes and proceedings under Part IV. +R.S., c. 27 (2nd Supp.), ss. 5 and 6; R.S., c. 16 (3rd Supp.), ss. 5 and 6; 1992, c. 1, +s. 144(1) (Sch. VII, s. 37(F)); 1993, c. 34, s. 89; 2002, c. 8, ss. 106(1) and (2)(E) and +par. 111(d)(E) and (e)(E); 2014, c. 39, ss. 326 and 327; 2021, c. 23, s. 252 +10 The heading before section 63 and sections 63 +to 71 of the Act are repealed. +11 Section 72 of the Act and the heading “Inter- +pretation” before it are repealed. +12 The Act is amended by adding the following +after section 78: +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Sections 4-12 + +Page 5 +PART IV +Conduct Review Process +DIVISION 1 +Complaints Concerning Judges +Definition +Definition of judicial office +79 In this Division, judicial office includes the office of +a prothonotary of the Federal Court. +Removal from Office +Justification +80 For the purposes of this Division, the removal from +office of a judge is justified only if, for any of the follow- +ing reasons, the judge’s continuation in office would un- +dermine public confidence in the impartiality, integrity +or independence of the judge or of their office to such an +extent that it would render the judge incapable of execut- +ing the functions of judicial office: +(a) infirmity; +(b) misconduct; +(c) failure in the due execution of judicial office; +(d) the judge is in a position that a reasonable, fair- +minded and informed observer would consider to be +incompatible with the due execution of judicial office. +Rosters +Establishment of roster of judges +81 (1) The Council shall establish a roster of superior +court judges who may be designated as members of a +panel established under this Division. The judges on the +roster must not be members of the Council. +Number +(2) The number of judges on the roster is set at the dis- +cretion of the Council. +Recommendation +(3) The naming of a judge to the roster must be made on +the recommendation of the Canadian Superior Courts +Judges Association. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 6 +Term +(4) A judge named to the roster remains on it for four +years unless they cease to hold judicial office or request +to be removed from the roster. When the four-year term +ends, the judge may be renamed to the roster on the rec- +ommendation of the Canadian Superior Courts Judges +Association. +Establishment of lay persons +82 (1) The Council shall establish a roster of lay persons +who may be designated as members of a review panel or +full hearing panel established under this Division. +Number +(2) The number of persons on the roster is set at the dis- +cretion of the Council. +Conditions +(3) To be named to the roster, a person must +(a) never have been admitted to the bar of any +province or to the Chambre des notaires du Québec; +(b) never have worked as a paralegal in Canada; and +(c) meet the other selection criteria established by the +Council. +Selection criteria made public +(4) The Council shall make public the selection criteria +that it has established for the purpose of para- +graph (3)(c). +Term +(5) A person named to the roster of lay persons remains +on it for four years unless they request to be removed +from the roster or, in the opinion of the Council, they +cease to meet the conditions set out in subsection (3). +When the four-year term ends, the person may be re- +named to the roster. +Official languages +83 In naming persons to the roster of judges and to the +roster of lay persons, the Council shall take into account +the fact that the proceedings of panels established under +this Division will be in either or both official languages. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 7 +Diversity +84 The Council shall name persons who reflect the di- +versity of the Canadian population to the roster of judges +and to the roster of lay persons. +Rosters available to public +85 The Council shall make the roster of judges and the +roster of lay persons available to the public. +Complaints +Complaints +86 (1) Complaints may be made to the Council, in the +form specified by the Council, in respect of a judge of a +superior court for any reason referred to in para- +graphs 80(a) to (d). +Complaint by Council +(2) The Council may make a complaint only if two of its +members have reasonable grounds to believe that the +public’s confidence in the impartiality, integrity or inde- +pendence of the judge or of the judicial office of the judge +could be undermined for any reason referred to in para- +graphs 80(a) to (d). +Anonymous complaints +(3) A complaint may be made anonymously, but such a +complaint may be dealt with only if two members of the +Council have reasonable grounds to believe that the pub- +lic’s confidence in the impartiality, integrity or indepen- +dence of the judge or of the judicial office of the judge +could be undermined for any reason referred to in para- +graphs 80(a) to (d). +Notice to complainant +87 The Council shall establish policies respecting the no- +tifying of complainants of any decisions made under this +Division. +Screening Officer +Designation +88 The Council may designate as a screening officer one +or more persons, including a judge, who meets the crite- +ria specified by the Council. +Referral to screening officer +89 The Council shall refer every complaint to a screen- +ing officer, other than a complaint made by the Council +itself or an anonymous complaint. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 8 +Dismissal of complaint +90 (1) Subject to subsection (2), a screening officer may +dismiss a complaint if they are of the opinion that it +(a) is frivolous, vexatious or made for an improper +purpose or is an abuse of process; +(b) was not made for a reason referred to in para- +graphs 80(a) to (d); or +(c) does not meet the other screening criteria speci- +fied by the Council. +Screening criteria to be made public +(2) The Council shall make public the screening criteria +that it has established for the purpose of para- +graph (1)(c). +Restriction +(3) A screening officer shall not dismiss a complaint that +alleges sexual misconduct or sexual harassment or that +alleges discrimination on a prohibited ground of discrim- +ination within the meaning of the Canadian Human +Rights Act. +Referral to Council +91 If a screening officer does not dismiss a complaint, +they shall refer it to the Council for the designation of a +reviewing member. +Reviewing Member +Designation +92 In the case of a complaint made by the Council itself +or an anonymous complaint, or on receipt of a complaint +referred to it under section 91, the Council shall desig- +nate one of its members to review the complaint. +Written submissions +93 The reviewing member shall give the judge who is the +subject of the complaint an opportunity to make written +submissions about the complaint within the time limit +established by the Council for the purpose of this section. +Dismissal of complaint +94 (1) The reviewing member shall dismiss the com- +plaint if they are of the opinion that it should be dis- +missed for any reason set out in paragraphs 90(1)(a) to +(c) or that it is wholly without merit. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 9 +Communication of dismissal +(2) If the reviewing member dismisses the complaint, +they shall inform the complainant in writing of their de- +cision and the reasons for it. +Exclusion +(3) The reasons shall not include information that is con- +fidential or personal, or that is not in the public interest +to disclose. +Referral to Council +95 If the reviewing member does not dismiss the com- +plaint, they shall refer it to the Council for the establish- +ment of a review panel. +Notice of decision +96 The reviewing member shall give notice of their deci- +sion to the judge who is the subject of the complaint and +to the chief justice of the court of which the judge is a +member. +Provision of information +97 After the review panel is established, the reviewing +member shall provide it with every document in their +possession that relates to the complaint. The reviewing +member may also provide the review panel with their ob- +servations about the complaint and their recommenda- +tions about how it should be resolved. +Review Panel +Establishment +98 (1) Subject to subsection (2), on receipt of a com- +plaint referred to it under section 95, the Council shall es- +tablish a review panel consisting of the following persons +designated by the Council to review the complaint: +(a) a member of the Council; +(b) a judge named in the roster of judges; and +(c) a person named in the roster of lay persons. +Direction to review new complaint +(2) If a complaint is referred to the Council under sec- +tion 95 and a review panel established to review a previ- +ous complaint involving the same judge has not yet made +a decision in respect of that complaint, the Council may +direct the review panel to also review the new complaint. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 10 +Written submissions +99 The review panel shall give the judge who is the sub- +ject of the complaint and chief justice of the court of +which the judge is a member an opportunity to provide +written submissions within the time limit established by +the Council for the purpose of this section. +Basis of decisions +100 The review panel shall make its decision only on the +basis of the substance of the complaint, any information +provided under section 97, any written submissions pro- +vided under section 99 and any other document that it +considers relevant. +Referral to Council +101 The review panel shall refer the complaint to the +Council for the establishment of a full hearing panel if it +determines that the judge’s removal from office could be +justified. +Dismissal of complaint or action +102 If the review panel does not refer the complaint to +the Council under section 101, it may dismiss the com- +plaint or take one or more of the following actions if it +considers it appropriate to do so in the circumstances: +(a) issue a private or public expression of concern; +(b) issue a private or public warning; +(c) issue a private or public reprimand; +(d) order the judge to apologize, either privately or +publicly, by whatever means the panel considers ap- +propriate in the circumstances; +(e) order the judge to take specific measures, includ- +ing attending counselling or a continuing education +course; +(f) take any action that the panel considers to be +equivalent to any of the actions referred to in para- +graphs (a) to (e); +(g) with the consent of the judge, take any other ac- +tion that the panel considers appropriate in the cir- +cumstances. +Notice of decision and reasons +103 (1) The review panel shall give notice of its decision +and the reasons for it to +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 11 +(a) the judge who is the subject of the complaint; +(b) the chief justice of the court of which that judge is +a member; and +(c) the Council. +Communication of dismissal +(2) If the review panel dismisses the complaint, it shall +inform the complainant in writing of its decision and the +reasons for it. +Exclusion +(3) The reasons shall not include information that is con- +fidential or personal, or that is not in the public interest +to disclose. +Request to establish panel +104 If the review panel takes any action under section +102, the judge who is the subject of the complaint may, +within 30 days after the day on which the review panel +sends the judge a notice informing the judge of its deci- +sion, request that the Council establish a reduced hearing +panel to review the complaint. +Provision of information +105 If a reduced hearing panel or a full hearing panel is +established in respect of a complaint that was before a re- +view panel, the review panel shall provide to the present- +ing counsel in respect of the hearing panel all the infor- +mation that was before it and the decision and reasons it +provided under section 103. +Hearing Panels +Presenting Counsel +Designation +106 (1) When it establishes a reduced hearing panel or +a full hearing panel, the Council shall designate one of its +members to designate a lawyer of at least 10 years’ stand- +ing at the bar of any province to act as presenting counsel +in respect of the hearing panel. +Restriction +(2) The member of the Council who designates the pre- +senting counsel shall not be designated as any of the fol- +lowing: +(a) a member of the reduced hearing panel or the full +hearing panel; +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 12 +(b) a member of any appeal panel established in re- +spect of any decision of the reduced hearing panel or +the full hearing panel. +Replacement +(3) The presenting counsel may at any time be replaced +by another presenting counsel designated in accordance +with subsection (1). +Role +107 The role of the presenting counsel consists of +preparing a statement of allegations against a judge who +is the subject of a complaint before a reduced hearing +panel or full hearing panel, as the case may be, and pre- +senting evidence. The presenting counsel is also respon- +sible for bringing an appeal and presenting arguments in +an appeal. +Instructions +108 (1) The presenting council shall take instructions +from the Council member who designated them. +Absence or incapacity +(2) In the event of the absence or incapacity of the Coun- +cil member who designated the presenting counsel, the +Council may designate another Council member to give +instructions to the presenting counsel. +Standards of conduct +109 In fulfilling their responsibilities, the presenting +counsel shall conduct themselves in accordance with the +standards and principles that govern the conduct of +Crown prosecutors, with any modifications that may be +necessary. +Reduced Hearing Panel +Establishment +110 (1) Subject to subsection (2), on receipt of a request +made under section 104, the Council shall establish a re- +duced hearing panel consisting of the following persons +designated by it to review the complaint to which the re- +quest relates: +(a) a member of the Council; +(b) a judge named in the roster of judges; and +(c) a lawyer of at least 10 years’ standing at the bar of +any province. +Direction to review new complaint +(2) If a request is made under section 104 by a judge who +has previously made a request under that section and the +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 13 +reduced hearing panel established in respect of the previ- +ous request has not yet made a decision in respect of the +complaint to which the previous request relates, the +Council may direct the reduced hearing panel to also re- +view the new complaint. +Decision and reasons not considered +111 In considering the complaint, the reduced hearing +panel shall not consider the decision of the review panel +that caused the judge who is the subject of the complaint +to make the request under section 104 or the reasons for +that decision. +Referral of complaint to Council +112 The reduced hearing panel shall refer the complaint +to the Council for the establishment of a full hearing pan- +el if it determines that the removal from office of the +judge who is the subject of the complaint could be justi- +fied. +Dismissal or actions +113 If the reduced hearing panel does not refer the com- +plaint to the Council under section 112, it may dismiss +the complaint or take one or more of the actions referred +to in paragraphs 102(a) to (g) if it considers it appropri- +ate to do so in the circumstances. +Notice of decision and reasons +114 The reduced hearing panel shall give notice of its +decision and the reasons for it to +(a) the judge who is the subject of the complaint; +(b) the chief justice of the court of which that judge is +a member; +(c) the Council; and +(d) the presenting counsel. +Decision and reasons made public +115 The Council shall make public the reduced hearing +panel’s decision and the reasons for it, as soon as feasible +after receiving them, if the reduced hearing panel’s hear- +ings were public. If they were not public, the Council +shall make public as much of the decision and reasons as +possible having regard to the reasons for holding the +hearings, or part of them, in private. +Right of appeal +116 The judge to whom the complaint relates and the +presenting counsel may respectively, within 30 days after +the day on which the reduced hearing panel sends them a +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 14 +notice of its decision, file with the Council a notice ap- +pealing the decision. +Full Hearing Panel +Establishment +117 (1) Subject to subsection (3), on receipt of a referral +of a complaint made under section 101 or 112, the Coun- +cil shall establish a full hearing panel consisting of the +following persons to review the complaint: +(a) two members of the Council who are designated by +it; +(b) a judge named in the roster of judges who is desig- +nated by it; +(c) a person named in the roster of lay persons who is +designated by it; and +(d) a lawyer who is a member of the bar of a province +and who is designated in accordance with subsection +(2). +Designation of lawyer +(2) The lawyer referred to in paragraph (1)(d) is to be +designated by the Minister. However, if the full hearing +panel is being established as the result of a request by the +Minister under section 148 or the Minister does not des- +ignate a lawyer within 30 days after the day on which the +Minister receives written notice from the Council that a +full hearing panel is to be established, the lawyer is to be +designated by the Council. +Direction to review new complaint +(3) If a complaint is referred to the Council under sec- +tion 101 or 112, and a full hearing panel established to re- +view a previous complaint or to consider a request made +under section 148 involving the same judge has not yet +made a decision in respect of the previous complaint or +the request, the Council may direct the full hearing panel +to also review the new complaint. +Decision and reasons not considered +118 In considering the complaint, the full hearing panel +shall not consider the decision of the review panel or re- +duced hearing panel, as the case may be, that led to the +establishment of the full hearing panel, or the reasons for +that decision. +Removal justified +119 If the full hearing panel determines, on a balance of +probabilities, that the judge’s removal from office is justi- +fied, it shall make a decision to that effect. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 15 +Dismissal or action +120 If the full hearing panel determines, on a balance of +probabilities, that the judge’s removal is not justified, it +may dismiss the complaint or take one or more of the ac- +tions referred to in paragraphs 102(a) to (g) if the full +hearing panel considers that it is appropriate to do so in +the circumstances. +Notice of decision and reasons +121 The full hearing panel shall give notice of its deci- +sion and the reasons for it to +(a) the judge who is the subject of the complaint; +(b) the chief justice of the court of which that judge is +a member; +(c) the Council; and +(d) the presenting counsel. +Decision and reasons made public +122 The Council shall make public the full hearing pan- +el’s decision and the reasons for it, as soon as feasible af- +ter receiving the decision, if the full hearing panel’s hear- +ings were public. If they were not public, the Council +shall make public as much of the decision and reasons as +possible having regard to the reasons for holding the +hearings, or part of them, in private. +Right of appeal +123 The judge who is the subject of the complaint and +the presenting counsel may respectively, within 30 days +after the day on which the full hearing panel sends them +a notice of its decision, file with the Council a notice ap- +pealing the decision. +Rights of Judge +Rights +124 The judge who is the subject of a complaint that is +before a hearing panel has the right to be heard, to cross- +examine witnesses and to adduce evidence, in person or +by counsel. +Statement of allegation and notice +125 The judge who is the subject of a complaint that is +before a hearing panel is to be provided with a copy of +the statement of allegations prepared by the presenting +counsel and given reasonable notice of the subject matter +and the date, time and place of the hearings. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 16 +Salaries and Annuities +Time in judicial office and salary +126 (1) For the purposes of calculating an annuity un- +der Part I, if a full hearing panel decides that the removal +from office of a judge who is the subject of a complaint is +justified, the day after the day on which the judge is given +notice of the full hearing panel’s decision is the day to be +used to determine the number of years the judge has +been in judicial office and the salary annexed to the office +held by the judge at the time of his or her resignation, re- +moval or attaining the age of retirement unless +(a) the decision is set aside by a decision of the +Supreme Court of Canada, or by the decision of an ap- +peal panel if the appeal panel’s decision is final; +(b) the Minister’s response under subsection 140(1) +provides that no action is to be taken to remove the +judge from office; or +(c) the matter of removal of the judge from office is +put to one or both Houses of Parliament and is reject- +ed by either of them. +Contributions toward annuities +(2) No reservations are to be made under section 50 from +the judge’s salary in respect of the period that begins on +the day after the day on which the judge is given notice of +the full hearing panel’s decision, unless one of para- +graphs (1)(a) to (c) applies, in which case the judge shall +contribute an amount equal to the amount that would +have been reserved from the judge’s salary had subsec- +tion (1) not applied. +Salary increases +(3) For greater certainty, nothing in subsection (1) is to +be construed as removing from the judge any entitlement +to a salary increase that takes effect on or after the day on +which the judge is given notice of the full hearing panel’s +decision. +General +Powers +127 A hearing panel has all the powers vested in a supe- +rior court of the province in which the judge who is the +subject of the complaint resides, including +(a) the power to summon before it any witness and re- +quire them to give evidence on oath, orally or in writ- +ing or on solemn affirmation if they are entitled to af- +firm in civil matters, and to produce any documents +and evidence that it considers necessary; and +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 17 +(b) the power to enforce the attendance of any witness +and compel them to give evidence. +Rules of evidence +128 A hearing panel is not bound by any legal or techni- +cal rules of evidence and may receive and base a decision +on evidence presented in its hearings that it considers +credible or trustworthy in the circumstances of the case. +Hearings public +129 (1) A hearing panel’s hearings are to be public, but +it may hold all or any part of its hearings in private if it +considers doing so to be in the public interest. +Prohibition of publication +(2) A hearing panel may prohibit the publication of any +information or documents placed before it, if it is of the +opinion that such a publication is not in the public inter- +est. +Appeals +Appeal Panel +Establishment +130 On receipt of a notice of appeal filed under sec- +tion 116 or 123, the Council shall establish an appeal pan- +el consisting of the following persons designated by it: +(a) three members of the Council; and +(b) two judges named in the roster of judges. +Power +131 The appeal panel has all the powers vested in the +court of appeal of the province in which the judge who is +the subject of the complaint resides. It may, among other +things, reverse, vary or affirm any decision of the reduced +hearing panel or full hearing panel, as the case may be, +and make any decision the hearing panel could have +made. +Hearings public +132 (1) The appeal panel’s hearings are to be public, but +it may conduct all or any part of its hearings in private if +it considers doing so to be in the public interest. +Prohibition of publication +(2) The appeal panel may prohibit the publication of any +information or documents placed before it if it is of the +opinion that such a publication is not in the public inter- +est. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 18 +Right to make submissions +133 The judge who is the subject of the appeal and the +presenting counsel are each entitled to make oral and +written submissions to the appeal panel. +Nature of appeal +134 The appeal is to be heard on the basis of the record +of the hearing panel whose decision was appealed and on +any submissions made by the judge who is the subject of +the appeal and the presenting counsel. The appeal panel +may, in exceptional circumstances, admit additional evi- +dence or testimony if, in its opinion, it is essential in the +interests of justice to do so. +Notice of decision and reasons +135 The appeal panel shall give notice of its decision +and the reasons for it to +(a) the judge who is the subject of the appeal; +(b) the chief justice of the court of which that judge is +a member; +(c) the Council; and +(d) the presenting counsel. +Decision and reasons made public +136 The Council shall make public the appeal panel’s +decision and the reasons for it, as soon as feasible after +receiving them, if the appeal panel’s hearings were pub- +lic. If they were not public, the Council shall make public +as much of the decision and reasons as possible having +regard to the reasons for holding the hearings, or part of +them, in private. +Supreme Court of Canada +Notice of application for leave to appeal +137 The judge who is the subject of a decision of an ap- +peal panel and the presenting counsel may respectively, +within 30 days after the day on which the appeal panel +sends them a notice of its decision, file a notice of appli- +cation for leave to appeal to the Supreme Court of +Canada. +Right of attorneys general +138 If leave to appeal is granted by the Supreme Court +of Canada, the Attorney General of Canada and the attor- +ney general of a province may intervene in the appeal. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 19 +Report to Minister +Report with recommendation +139 (1) If a full hearing panel is established in respect of +a complaint, the full hearing panel shall, as soon as feasi- +ble after the earliest of the following, provide to the Min- +ister a report setting out a recommendation, consistent +with the final decision in respect of the complaint, as to +whether or not the judge who is the subject of the com- +plaint should be removed from office: +(a) the judge and the presenting counsel have both +waived their rights under section 123 or 137, +(b) the time limit for exercising those rights has ex- +pired, and +(c) the Supreme Court of Canada has not granted +leave to appeal or, if it has, it has made a decision in +respect of the appeal panel’s decision. +Decisions and reasons +(2) The report must also set out the full hearing panel’s +decision and any decision of the appeal panel and the +Supreme Court of Canada, as well as the reasons, if any, +for those decisions. +Copy of report +(3) The full hearing panel shall as soon as feasible give a +copy of the report to the judge, the presenting counsel +and the Council. +Report made public +(4) The Council shall make public as much of the report +as it considers appropriate taking into account the extent +to which the decisions and reasons set out in the report +were made public. +Absence or incapacity +(5) In the event of the absence or incapacity of all three +judges of the full hearing panel, the Council shall desig- +nate one of its members to assist the other members of +the full hearing panel in preparing the report or, if the +others are also absent or incapacitated, to provide the re- +port. +Minister’s response +140 (1) The Minister shall respond publicly to the re- +port. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 20 +Information +(2) For the purpose of responding publicly, the Minister +may seek information from the full hearing panel on any +matter that the Minister considers necessary. +Obligation to provide information +(3) The full hearing panel shall provide the judge who is +the subject of the report and the presenting counsel with +any information that it provides to the Minister. +Absence or incapacity +(4) In the event of the absence or incapacity of all three +judges of the full hearing panel, the Council shall desig- +nate one of its members to assist the other members of +the full hearing panel in providing the information to the +Minister or, if the others are also absent or incapacitated, +to provide the information. +General +Ineligibility +Ineligibility +141 (1) A member of the Council and a judge named in +the roster of judges is not eligible to be designated +(a) as a reviewing member under section 92, or as a +member of any panel established under this Division, +in respect of any complaint involving a judge of the +court of which they are a member; or +(b) more than once under this Division in respect of +the same complaint or the same judge. +Subsections 86(2) and (3) +(2) A member of the Council who is referred to in sub- +section 86(2) or (3) whose belief led to the Council mak- +ing a complaint in respect of a judge or to an anonymous +complaint being dealt with is not eligible to be designat- +ed, in their capacity as a member of the Council or in any +other capacity, as a reviewing member under section 92 +or as a member of any panel established under this Divi- +sion, in respect of the complaint. +Designation +Designation from roster of judges +142 The Council may designate a judge named in the +roster of judges to be a member of a panel established +under section 98, 110, 117 or 130 instead of designating a +member of the Council as the section in question re- +quires. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 21 +Immunity +Immunity +143 A screening officer, a reviewing member or a mem- +ber of a panel established under this Division shall have +the same immunity as a judge of a superior court. +Financial Provisions +Regulations +144 The Governor in Council may make regulations re- +specting the fees, allowances and expenses to be paid or +reimbursed under section 146. +Guidelines +145 (1) Subject to the regulations, the Commissioner +shall make guidelines respecting the fees, allowances and +expenses to be paid or reimbursed under section 146. +Incorporation by reference +(2) The guidelines may incorporate by reference any pol- +icy, guideline or directive of the Treasury Board or any +federal department regarding fees, allowances or expens- +es, as it is amended from time to time. +Obligation to justify differences +(3) If an amount provided for in the guidelines made un- +der subsection (1) differs from the amount provided for +in Treasury Board directives regarding fees, allowances +and expenses, the Commissioner shall make the reasons +for the difference available to the public unless the differ- +ence is attributable solely to compliance with the regula- +tions. +Amounts payable out of C.R.F. +146 (1) Subject to the regulations made under sec- +tion 144 and the guidelines made under subsection +145(1), there shall be paid out of the Consolidated Rev- +enue Fund all amounts payable in respect of the follow- +ing: +(a) the expenses incurred by members of the Council +and judges named in the roster of judges in the course +of carrying out their duties under this Division or Divi- +sion 2; +(b) the expenses incurred by and the allowances +payable to panel members, other than judges, in the +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 22 +course of carrying out their duties under this Division +or Division 2; +(c) the fees of and the expenses incurred by present- +ing counsel in the course of carrying out their duties +under this Division or Division 2; +(d) subject to subsection (2), the fees of and the ex- +penses incurred by lawyers representing judges who +are the subject of a complaint under this Division or +Division 2; +(e) the fees and expenses of lawyers and experts en- +gaged by panels established under this Division or Di- +vision 2; and +(f) the expenses incidental to the conduct of meetings +and hearings under this Division or Division 2, includ- +ing the renting of rooms, the recording and transcrip- +tion of proceedings, translation services and security. +Restriction +(2) Fees and expenses of lawyers representing judges +may be paid only in respect of proceedings under this Di- +vision or Division 2 or in respect of appeals to the +Supreme Court of Canada relating to those proceedings. +For greater certainty, no payments to lawyers represent- +ing judges are to be made in respect of any judicial re- +view of any decision made under this Division or Divi- +sion 2. +Independent review of financial provisions +147 (1) Within 18 months after the day on which the +first report is submitted under section 160 and on every +fifth anniversary of that day, the Council shall cause an +independent review of the application of sections 144 to +146 to be conducted. The review is to be conducted by a +person or body designated by the Commissioner in con- +sultation with the Council. +Report +(2) The person or body conducting the review shall pro- +vide a report of their findings and recommendations to +the Minister, the chairperson of the Council and the +Commissioner. The report shall include a finding on +whether sections 144 to 146 have been applied in a man- +ner consistent with best practices regarding financial +controls. +Report to be made public +(3) The Council shall make the report public with any +redactions that the Commissioner and chairperson of the +Council jointly consider necessary to protect confidential +or personal information. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 23 +DIVISION 2 +Requests Concerning Judges +Request +148 The Minister or the attorney general of a province +may request that the Council establish a full hearing pan- +el to determine whether the removal from office of a +judge of a superior court is justified. +Establishment +149 (1) Subject to subsection (2), on receipt of the re- +quest, the Council shall establish a full hearing panel in +accordance with section 117 to consider the request. +Direction to consider new request +(2) If a full hearing panel established to consider a previ- +ous request made under section 148 or to review a com- +plaint made under section 101 or 112 involving the same +judge has not yet made a decision in respect of the previ- +ous request or the complaint, the Council may direct the +full hearing panel to also consider the new request. +Application of sections 119 to 143 +150 Sections 119 to 143 apply, with any necessary modi- +fications, in respect of the request and all proceedings +arising from it. +DIVISION 3 +Requests Concerning Office Holders +Removal from office +151 For the purposes of this Division, the removal from +office of a person appointed under an Act of Parliament +to hold office during good behaviour, other than a judge, +is justified only if, for any of the following reasons, the +person’s continuation in office would undermine public +confidence in the integrity of the person or of their office +to such an extent that it would render the person inca- +pable of executing the functions of their office: +(a) infirmity; +(b) misconduct; +(c) failure in the due execution of their office; +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 24 +(d) the person has been placed in a position that a rea- +sonable, fair-minded and informed observer would +consider to be incompatible with the due execution of +their office. +Request +152 The Minister may request that the Council establish +a full hearing panel to determine whether the removal +from office of a person referred to in section 151 is justi- +fied. +Establishment +153 On receipt of the request, the Council shall establish +a full hearing panel in accordance with section 117 to +consider the request. +Application of sections 119 to 125 and 127 to 143 +154 Sections 119 to 125 and 127 to 143 apply, with any +necessary modifications, in respect of the request and all +proceedings arising from it. +Removal from office +155 (1) On receipt of a report provided under subsec- +tion 139(1) containing a recommendation that a person +be removed from office, the Governor in Council, may, on +the recommendation of the Minister, by order, remove +the person from office if the person is a person who may +be removed from office by the Governor in Council other +than on address of the Senate or House of Commons or +joint address of the Senate and House of Commons. +Orders and reports laid before Parliament +(2) If an order is made under subsection (1), a copy of +the order and a copy of the report relating to the order +must be laid before each House of Parliament within 15 +days after the day on which the order is made or, if either +House is not then sitting, on any of the first 15 days on +which that House is sitting. +Leave of absence with salary +156 The Governor in Council may, for any period that +the Governor in Council considers appropriate, grant +leave of absence to any person, other than a judge, whose +removal from office is recommended because of infirmity +in a report provided under subsection 139(1) and, if leave +of absence is granted, the person’s salary is to continue to +be paid during the period of leave of absence. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Section +12 + +Page 25 +DIVISION 4 +General +Powers, rights and duties not affected +157 Nothing in, or done or omitted to be done under the +authority of, this Part affects any power, right or duty of +the Senate, the House of Commons or the Governor in +Council in relation to the removal from office of a judge +or any other person. +Decision final +158 A decision made by a member of the Council under +any of Divisions 1 to 3 or by a member of a panel estab- +lished under any of those Divisions is final and is not to +be questioned or reviewed in any court other than pro- +vided for in this Part. +Remote appearance +159 For greater certainty, any proceedings or hearings +under this Part may take place by remote appearance. +Annual report +160 (1) The Council shall, within three months after the +end of each calendar year, submit a report to the Minister +setting out, in respect of the year, the number of +(a) complaints received; +(b) complaints dismissed by a screening officer; +(c) complaints dismissed by a reviewing member; +(d) complaints reviewed by review panels, hearing +panels and appeal panels; and +(e) complaints in respect of which any of the actions +referred to in paragraphs 102(a) to (g) were taken. +Report to be made public +(2) After the annual report is submitted to the Minister, +the Council shall make it public. +Replacement of “Minister of Justice of Canada” +13 (1) The Act is amended by replacing “Minister +of Justice of Canada” with “Minister” in the fol- +lowing provisions: +(a) subsection 26(2); +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Sections 12-13 + +Page 26 +(b) paragraph 26.1(1)(b); +(c) subsection 28(1); +(d) subsection 29(1); +(e) subsection 31(1); +(f) section 31.1; +(g) subsection 32(1); +(h) subsection 32.1(1); +(i) subsection 33(1); +(j) the portion of subsection 41(3) after para- +graph (b); +(k) section 48; and +(l) subsections 54(1.1) to (3). +Replacement of “ministre de la Justice du Canada” +(2) The French version of the Act is amended by +replacing “ministre de la Justice du Canada” +with “ministre” in the following provisions: +(a) the portion of subsection 51(3) after para- +graph (b); and +(b) the portion of subsection 51(4) before para- +graph (a). +Replacement of “Minister of Justice” +(3) The English version of the Act is amended by +replacing “Minister of Justice” with “Minister” in +the following provisions: +(a) subsections 26(3), (4), (6) and (7); and +(b) the portion of subsection 51(3) after para- +graph (b) and the portion of subsection 51(4) +before paragraph (a). +Transitional Provisions +Ongoing inquiries and investigations +14 The Judges Act, as it read immediately before +the day on which this Act comes into force, con- +tinues to apply in respect of any inquiry or inves- +tigation commenced under that Act before that +day. +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Judges Act +Sections 13-14 + +Page 27 +Inquiry requested under subsection 63(1) +15 (1) If an inquiry has been requested under +subsection 63(1) of the Judges Act before the day +on which this Act comes into force and the in- +quiry has not commenced before that day, the re- +quest is deemed to be a request made on that day +under section 148 of that Act, as enacted by sec- +tion 12 of this Act. +Complaint or allegation referred to in subsection 63(2) +(2) If a complaint or allegation referred to in sub- +section 63(2) of the Judges Act is made before the +day on which this Act comes into force and an in- +vestigation into it has not commenced before +that day, the complaint or allegation is deemed to +be a complaint made on that day under subsec- +tion 86(1) of that Act, as enacted by section 12 of +this Act. +Inquiry requested under subsection 69(1) +(3) If an inquiry has been requested under sub- +section 69(1) of the Judges Act before the day on +which this Act comes into force and the inquiry +has not commenced before that day, the request +is deemed to be a request made on that day un- +der section 152 of that Act, as enacted by section +12 of this Act. +Notice of application for leave to appeal +16 If a report made under section 65 of the +Judges Act, as that section read immediately be- +fore the day on which this Act comes into force, +contains a recommendation that a judge be re- +moved from office, that judge may, within 30 days +after that day, file a notice of application for +leave to appeal the report to the Supreme Court +of Canada and, if leave is granted, section 138 of +that Act, as enacted by section 12 of this Act, ap- +plies with respect to the appeal. +Published under authority of the Speaker of the House of Commons +2021-2022-2023 +Chapter 18: An Act to amend the Judges Act +Transitional Provisions +Sections 15-16 + +Page 28 +Available on the House of Commons website +Disponible sur le site Web de la Chambre des com + diff --git a/task6_model_deployment/assets/S-1001_3.txt b/task6_model_deployment/assets/S-1001_3.txt new file mode 100644 index 0000000000000000000000000000000000000000..64f1f68e29cb11bf6e7612e24a05f25dcf3bae99 --- /dev/null +++ b/task6_model_deployment/assets/S-1001_3.txt @@ -0,0 +1,249 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +SENATE OF CANADA +BILL S-1001 +An Act to amalgamate The Roman Catholic +Episcopal Corporation of Ottawa and The +Roman Catholic Episcopal Corporation for +the Diocese of Alexandria-Cornwall, in +Ontario, Canada +AS PASSED +BY THE SENATE +FEBRUARY 6, 2024 +4412027 + +Page 2 +SUMMARY +This enactment provides for the incorporation of The Roman +Catholic Episcopal Corporation for the Diocese of Ottawa-Corn- +wall, an entity to be formed by the amalgamation of The Roman +Catholic Episcopal Corporation of Ottawa and The Roman +Catholic Episcopal Corporation for the Diocese of Alexandria- +Cornwall, in Ontario, Canada. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023-2024 + +Page 3 +1st Session, 44th Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +SENATE OF CANADA +BILL S-1001 +An Act to amalgamate The Roman Catholic Episcopal +Corporation of Ottawa and The Roman Catholic Epis- +copal Corporation for the Diocese of Alexandria- +Cornwall, in Ontario, Canada +Preamble +Whereas The Roman Catholic Episcopal Corporation +of Ottawa was incorporated by an Act of the Parlia- +ment of Canada, being chapter 104 of the Statutes of +Canada, 1884; +Whereas The Roman Catholic Episcopal Corporation +for the Diocese of Alexandria-Cornwall, in Ontario, +Canada, was incorporated by an Act of the Legisla- +tive Assembly of the Province of Ontario, being chap- +ter 98 of the Statutes of the Province of Ontario, 1891, +which itself was amended by a further Act of that +Legislature, being chapter 100 of the Statutes of the +Province of Ontario, 1977; +Whereas His Holiness Pope Francis has seen fit to +amalgamate the Archdiocese of Ottawa and the Dio- +cese of Alexandria-Cornwall at canon law by papal +bull dated May 6, 2020; +And whereas the above-mentioned corporations +have by their petition prayed for an Act of incorpora- +tion amalgamating the said corporations into a single +entity at Canadian law; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as The Roman Catholic Episco- +pal Corporation of Ottawa-Cornwall Act. +2021-2022-2023-2024 +4412027 + +Page 4 +Interpretation +Definitions +2 The following definitions apply in this Act. +amalgamating corporations means +(a) The Roman Catholic Episcopal Corporation of Ot- +tawa incorporated under Chapter 104 of the Statutes +of Canada, 1884; and +(b) The Roman Catholic Episcopal Corporation for the +Diocese of Alexandria-Cornwall, in Ontario, Canada, +which was incorporated by an Act of the Legislative +Assembly of the Province of Ontario, being chapter 98 +of the Statutes of the Province of Ontario, 1891, which +itself was amended by a further Act of that Legislature, +being chapter 100 of the Statutes of the Province of +Ontario, 1977. (corporations fusionnantes) +Corporation means The Roman Catholic Episcopal Cor- +poration of Ottawa-Cornwall as amalgamated under sub- +section 3(1) of this Act. (Corporation) +Amalgamation +Amalgamation +3 (1) The Roman Catholic Episcopal Corporation for the +Diocese of Alexandria-Cornwall, in Ontario, Canada, for +which a certificate of continuance under subsection +211(1) of the Canada Not-for-profit Corporations Act is +deemed to have been issued under subsection 10(3) of +this Act, is amalgamated with The Roman Catholic Epis- +copal Corporation of Ottawa to form a body corporate to +be known as “The Roman Catholic Episcopal Corporation +of Ottawa-Cornwall” in English and “La Corporation +épiscopale catholique romaine d’Ottawa-Cornwall” in +French. +Status +(2) For greater certainty, the Corporation is a corpora- +tion without share capital incorporated by a special Act of +Parliament and not continued under any other Act. +Members of the Corporation +(3) The Roman Catholic Archbishop of the Archdiocese +of Ottawa-Cornwall, in communion with the Roman +Catholic Church, is the sole member of the Corporation. +2021-2022-2023-2024 +Roman Catholic Episcopal Corporation for the Diocese of Ottawa-Cornwall Act +Interpretation +Sections 2-3 + +Page 5 +Head office +(4) The Corporation’s head office is to be at Ottawa, in +the Province of Ontario, or in such other city as the Arch- +bishop or his successors take up personal residence. +Effect of amalgamation +4 Upon amalgamation, +(a) the property of each of the amalgamating corpora- +tions becomes the property of the Corporation; +(b) the Corporation becomes liable for the obligations +of each of the amalgamating corporations; +(c) a cause of action or claim against or liability of ei- +ther of the amalgamating corporations that exists im- +mediately prior to the coming into force of this Act be- +comes a cause of action or claim against or liability of +the Corporation; +(d) a civil, criminal or administrative action or pro- +ceeding that has been taken or could have been taken +by or against either of the amalgamating corporations +immediately prior to the coming into force of this Act +may be continued or taken by or against the Corpora- +tion until the time limit that would have applied if the +amalgamation had not taken place; +(e) a conviction against or a ruling, order or judgment +in favour of or against either of the amalgamating cor- +porations may be enforced by or against the Corpora- +tion; +(f) the claims, rights and privileges of the amalgamat- +ing corporations become the claims, rights and privi- +leges of the Corporation; and +(g) any devise, testament, bequest, donation, benefi- +cial trust or other instrument transmitting property +for the benefit of the amalgamating corporations is +deemed to transmit such benefits to the Corporation. +Objects +5 The objects of the Corporation are to +(a) care for the faithful of the diocese; +(b) provide for the spiritual needs of those in the dio- +cese; +(c) foster vocations to different ministries and to con- +secrated life; +(d) govern diocesan affairs in accordance with the +tenets of the Roman Catholic faith; and +2021-2022-2023-2024 +Roman Catholic Episcopal Corporation for the Diocese of Ottawa-Cornwall Act +Amalgamation +Sections 3-5 + +Page 6 +(e) administer the property, business and other tem- +poral affairs of the Corporation. +Capacity +6 The Corporation has all the rights, powers and privi- +leges of a natural person. +Non-profit corporation +7 (1) The Corporation is a not-for-profit corporation +carrying out its objects without pecuniary gain to a mem- +ber of the Corporation. +No personal benefit from property +(2) No income or other property, real or personal, of the +Corporation is payable to or otherwise available for the +personal benefit of a member of the Corporation. +Archbishop’s powers +8 (1) The Archbishop may call upon or appoint any ad- +visers or assistants that are necessary for carrying out the +Corporation’s objects. +Limitations — real property +(2) The Archbishop may not make or execute any deed, +mortgage, conveyance, demise, release or assignment of +the whole or any part of the Corporation’s real property +without the written consent of one member of the dioce- +san clergy and one lay person from the Archdiocese of +Ottawa-Cornwall appointed by the Archbishop for this +purpose. +Execution of instruments +(3) Any deed, mortgage, conveyance, demise, release or +assignment related to real property or any interest in real +property is deemed to be executed if +(a) the Corporation’s seal or the Archbishop’s seal or +signature appears on the deed, mortgage, conveyance, +demise, release or assignment; and +(b) a declaration that the instrument has been execut- +ed according to subsection (2) is affixed to the deed, +mortgage, conveyance, demise, release or assignment. +Archbishop’s incapacity +9 If the Archbishop is incapacitated, the person or per- +sons administering the diocese during the Archbishop’s +incapacity may exercise the powers conferred by this Act +on the Archbishop. +2021-2022-2023-2024 +Roman Catholic Episcopal Corporation for the Diocese of Ottawa-Cornwall Act +Amalgamation +Sections 5-9 + +Page 7 +2009, c. 23 +Canada Not-for-profit +Corporations Act +Interpretation +10 (1) Words and expressions used in this section have +the same meaning as in the Canada Not-for-profit Cor- +porations Act. +Deemed application +(2) The Roman Catholic Episcopal Corporation for the +Diocese of Alexandria-Cornwall, in Ontario, Canada, is +deemed to have applied to the Director for a certificate of +continuance under subsection 211(1) of the Canada Not- +for-profit Corporations Act on the day before the day on +which this Act receives royal assent. +Deemed continuance +(3) Notwithstanding any provision of the Canada Not- +for-profit Corporations Act, the Director is deemed to +have issued a certificate of continuance to The Roman +Catholic Episcopal Corporation for the Diocese of +Alexandria-Cornwall, in Ontario, Canada, in accordance +with section 276 of the Canada Not-for-profit Corpora- +tions Act on the day on which this Act receives royal as- +sent. +Certificate +(4) For the purposes of subsection 211(7) of the Canada +Not-for-profit Corporations Act, this Act serves as the +certificate of continuance. +Repeal +Repeal +11 An Act relating to the Roman Catholic Diocese of Ot- +tawa, chapter 104 of the Statutes of Canada, 1884, is re- +pealed. +Published under authority of the Senate of Canada +2021-2022-2023-2024 +Roman Catholic Episcopal Corporation for the Diocese of Ottawa-Cornwall Act +Canada Not-for-profit Corporations Act +Sections 10-11 + +Page 8 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-10_4.txt b/task6_model_deployment/assets/S-10_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..20160110e0f5fec89aa156a1fb5589997ce4e0ba --- /dev/null +++ b/task6_model_deployment/assets/S-10_4.txt @@ -0,0 +1,1628 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 9 +An Act to give effect to the Anishinabek +Nation Governance Agreement, to amend +the Sechelt Indian Band Self-Government +Act and the Yukon First Nations Self- +Government Act and to make related and +consequential amendments to other Acts +ASSENTED TO +JUNE 23, 2022 +BILL S-10 + +Page 2 +SUMMARY +Part 1 enacts the Anishinabek Nation Governance Agreement +Act and makes related and consequential amendments to other +Acts. +Part 2 amends the Sechelt Indian Band Self-Government Act to, +among other things, +(a) include certain elements typically provided for in self-gov- +ernment agreements; +(b) specify elements that must be included in the shíshálh +Nation’s constitution and set out an obligation to make pub- +licly accessible amendments to the constitution as well as +shíshálh laws and amendments to those laws; +(c) take into account changes to the names of the Indigenous +collective and of certain entities referred to in that Act to bet- +ter align with the Indigenous language of the collective; +(d) clarify that the council of the shíshálh Nation may make +laws relating to child and family services; +(e) specify the manner in which and the conditions under +which lands in British Columbia may become shíshálh lands; +(f) allow the Minister of Crown-Indigenous Relations to enter +into an agreement with the Nation for the establishment of a +shíshálh Lands Register; +(g) ensure that entering into funding agreements no longer +requires the approval of the Governor in Council; and +(h) specify that the Canadian Charter of Rights and Freedoms +applies to the Council, the shíshálh Nation Government Dis- +trict Council and to any administrative bodies and agencies +assisting in the administration of the affairs of the Nation. +It also amends transitional provisions and makes consequential +amendments to other Acts. +Part 3 amends the Yukon First Nations Self-Government Act to +ensure that entering into funding agreements no longer requires +the approval of the Governor in Council. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022 + +Page 3 +TABLE OF PROVISIONS +An Act to give effect to the Anishinabek Nation +Governance Agreement, to amend the Sechelt Indian +Band Self-Government Act and the Yukon First +Nations Self-Government Act and to make related +and consequential amendments to other Acts +PART 1 +Anishinabek Nation Governance +Agreement Act +Enactment of Act +1 +An Act to give effect to the +Anishinabek Nation Governance +Agreement and to make related and +consequential amendments to other +Acts +Short Title +Anishinabek Nation Governance Agreement Act +1 +Interpretation +Definitions +2 +Not a treaty +3 +Agreement +Agreement given effect +4 +Agreement prevails +5 +Anishinabek Laws +Power to enact laws +6 +Application of Other Acts +Indian Act +7 +First Nations Elections Act +8 +Statutory Instruments Act +9 +General +Judicial notice — Agreement +10 +2021-2022 + +Page 4 +Judicial notice — Anishinabek laws +11 +Notice +12 +Orders and Regulations +Orders and regulations +13 +Amendment of Schedule +Addition of name of First Nation +14 +Related Amendment to the Anishinabek Nation +Education Agreement Act +2 +Consequential Amendments +Access to Information Act +3 +Privacy Act +4 +Coordinating Amendments +2013, c. 25 +6 +Coming into Force +Order in council +7 +PART 2 +Sechelt Indian Band Self-Government +Act +Amendments to the Act +8 +Consequential Amendments +Expropriation Act +41 +Fishing and Recreational Harbours Act +42 +Canada Lands Surveys Act +43 +Payments in Lieu of Taxes Act +44 +Privacy Act +45 +Specific Claims Tribunal Act +46 +Canadian Energy Regulator Act +47 +PART 3 +Yukon First Nations Self-Government +Act +48 +SCHEDULE +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II +CHAPTER 9 +An Act to give effect to the Anishinabek Nation Gov- +ernance Agreement, to amend the Sechelt Indian +Band Self-Government Act and the Yukon First Na- +tions Self-Government Act and to make related and +consequential amendments to other Acts +[Assented to 23rd June, 2022] +Her Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +PART 1 +Anishinabek Nation Governance +Agreement Act +Enactment of Act +Enactment +1 The Anishinabek Nation Governance Agree- +ment Act, whose text is as follows and whose +schedule is set out in the schedule to this Act, is +enacted: +An Act to give effect to the Anishinabek Nation Gov- +ernance Agreement and to make related and conse- +quential amendments to other Acts +Preamble +Whereas the Government of Canada is committed to +achieving reconciliation with First Nations through +renewed nation-to-nation relationships based on +recognition of rights, respect, cooperation and part- +nership; +Whereas the Government of Canada recognizes that +the inherent right of self-government is a right of the +2021-2022 + +Page 6 +Indigenous peoples of Canada recognized and af- +firmed by section 35 of the Constitution Act, 1982; +Whereas the Anishinabek Nation Governance Agree- +ment specifies that the First Nations and the Anishin- +abek Nation may enact laws in respect of gover- +nance, as well as in respect of Anishinabek culture +and languages; +Whereas the Agreement provides that the parties +may enter into additional self-government agree- +ments in relation to other law-making powers, and +that those agreements would become part of the +Agreement, unless the parties agree otherwise; +Whereas the Government of Canada is committed to +implementing the United Nations Declaration on the +Rights of Indigenous Peoples and the parties to the +Agreement view it as contributing to the implementa- +tion of that declaration; +And whereas ratification of the Agreement requires +the coming into force of an Act of Parliament that +gives effect to it; +Now, therefore, Her Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Anishinabek Nation Gov- +ernance Agreement Act. +Interpretation +Definitions +2 The following definitions apply in this Act. +Agreement means the Anishinabek Nation Governance +Agreement, signed on April 6, 2022, including any +amendments made to it. (accord) +Anishinabek law means a law made by a First Nation or +the Anishinabek Nation under section 6. (texte législatif +anishinabe) +Anishinabek Nation Government has the same mean- +ing as in section 1.1 of the Agreement. (gouvernement +de la Nation des Anishinabes) +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Section +1 + +Page 7 +band has the same meaning as in subsection 2(1) of the +Indian Act. (bande) +citizen means a citizen — an “E’Dbendaagzijig” — of a +First Nation, within the meaning of section 1.1 of the +Agreement, or of the Anishinabek Nation, under section +4.15 of the Agreement. (citoyen) +constitution means a constitution ratified by a First +Nation or the Anishinabek Nation in accordance with the +Agreement. (constitution) +First Nation means, except in subsection 14(1), a band +that is named in the schedule. (première nation) +First Nation Government has the same meaning as in +section 1.1 of the Agreement. (gouvernement de la pre- +mière nation) +Indigenous peoples of Canada has the meaning as- +signed by the definition aboriginal peoples of Canada +in subsection 35(2) of the Constitution Act, 1982. +(peuples autochtones du Canada) +Not a treaty +3 The Agreement is not a treaty within the meaning of +section 35 of the Constitution Act, 1982. +Agreement +Agreement given effect +4 (1) The Agreement is approved, given effect and de- +clared valid and has the force of law. +Rights and obligations +(2) For greater certainty, a person or body has the +powers, rights, privileges and benefits conferred on the +person or body by the Agreement and must perform the +duties, and is subject to the liabilities, imposed on the +person or body by the Agreement. +Agreement binding +(3) For greater certainty, the Agreement is binding on, +and may be relied on by, all persons and bodies. +Agreement prevails +5 (1) In the event of any inconsistency or conflict be- +tween the Agreement and the provisions of any Act of +Parliament, or of any regulation made under an Act of +Parliament, the Agreement prevails to the extent of the +inconsistency or conflict. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Section +1 + +Page 8 +Act prevails +(2) In the event of any inconsistency or conflict between +the provisions of this Act and the provisions of any other +Act of Parliament, or of any regulation made under any +other Act of Parliament, the provisions of this Act prevail +to the extent of the inconsistency or conflict. +Anishinabek Laws +Power to enact laws +6 A First Nation or the Anishinabek Nation, as the case +may be, may, in accordance with the applicable constitu- +tion and the Agreement, make laws respecting +(a) the selection of government representatives; +(b) the determination of who is a citizen, as well as the +rights, privileges and responsibilities associated with +being a citizen; +(c) the management and operation of government; +(d) the preservation, promotion and development of +culture and language; and +(e) any other matters covered by any additional self- +government agreements entered into by the First +Nations, the Anishinabek Nation and the Government +of Canada in accordance with Chapter 13 of the Agree- +ment. +Application of Other Acts +Indian Act +7 (1) Subject to subsections (2) to (4), the Indian Act +continues to apply in respect of every First Nation, its cit- +izens and its reserve as of the day of coming into force of +section 4. +Indian Act — sections 8 to 14 +(2) Sections 8 to 14 of the Indian Act cease to apply in re- +spect of the First Nation and its members on the day on +which a law referred to in paragraph 6(b) made by that +First Nation comes into force. +Indian Act — sections 74 to 79 +(3) Sections 74 to 79 of the Indian Act cease to apply in +respect of the First Nation and its members on the day on +which a law referred to in paragraph 6(a) made by that +First Nation comes into force. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Section +1 + +Page 9 +Indian Act — section 80 +(4) Section 80 of the Indian Act ceases to apply in respect +of First Nations and their members on the day on which +section 4 comes into force. +Indian Act — definitions +(5) For the purposes of the continuing application of the +Indian Act under this section, the definitions band, +council of the band and member of a band in subsec- +tion 2(1) of that Act have the meaning assigned to First +Nation, First Nation Government and citizen, respec- +tively, in section 2. +First Nations Elections Act +8 The First Nations Elections Act ceases to apply in re- +spect of a First Nation and its members on the day on +which a law referred to in paragraph 6(a) made by that +First Nation comes into force. +Statutory Instruments Act +9 An Anishinabek law and any regulation or order made +under it are not statutory instruments for the purposes of +the Statutory Instruments Act. +General +Judicial notice — Agreement +10 (1) Judicial notice must be taken of the Agreement. +Publication +(2) The Agreement must be published by the Queen’s +Printer. +Evidence +(3) A copy of the Agreement published by the Queen’s +Printer is evidence of the Agreement and of its contents, +and a copy purporting to be published by the Queen’s +Printer is presumed to be so published unless the con- +trary is shown. +Judicial notice — Anishinabek laws +11 (1) Judicial notice must be taken of an Anishinabek +law that is registered in the official registry of laws main- +tained by a First Nation or the Anishinabek Nation in +accordance with the Agreement. +Evidence +(2) A copy of an Anishinabek law purporting to be regis- +tered in an official registry of laws referred to in subsec- +tion (1) is evidence of that law and of its contents, unless +the contrary is shown. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Section +1 + +Page 10 +Notice +12 (1) If an issue arises in any judicial or administrative +proceeding in respect of the interpretation or validity of a +provision of the Agreement, this Act or an Anishinabek +law, then the issue must not be decided until the party +raising the issue has served notice +(a) on the Attorney General of Canada and the An- +ishinabek Nation Government, in the case of a provi- +sion of the Agreement or this Act; +(b) on the Anishinabek Nation Government, in the +case of a provision of a law of the Anishinabek Nation; +and +(c) on the First Nation Government, in the case of a +provision of a law of a First Nation. +Content and timing +(2) The notice must +(a) describe the proceeding; +(b) state the subject matter of the issue; +(c) state the day on which the issue is to be argued; +(d) give the particulars that are necessary to show the +point to be argued; and +(e) be served at least 30 days before the day on which +the issue is to be argued, unless the court or tribunal +authorizes a shorter period. +Participation in proceedings +(3) In any proceeding, the recipient of a notice may ap- +pear and participate as a party with the same rights as +any other party. +Clarification +(4) For greater certainty, subsections (2) and (3) do not +require that an oral hearing be held if one is not other- +wise required. +Orders and Regulations +Orders and regulations +13 The Governor in Council may make any orders or +regulations that the Governor in Council considers neces- +sary for the purpose of carrying out the Agreement or +other agreements related to the implementation of the +Agreement. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Section +1 + +Page 11 +Amendment of Schedule +Addition of name of First Nation +14 (1) The Governor in Council may, by order, add the +name of any First Nation to the schedule if the Governor +in Council is satisfied that the First Nation has, in a man- +ner consistent with the Agreement, ratified the Agree- +ment and has a constitution. +Amendment or removal +(2) The Governor in Council may, by order, amend the +schedule to amend or remove the name of a First Nation +if the Governor in Council is satisfied that consent to the +amendment or removal was obtained in a manner consis- +tent with the Agreement. +2017, c. 32 +Related Amendment to the +Anishinabek Nation Education +Agreement Act +2 Subsection 3(2) of the Anishinabek Nation Ed- +ucation Agreement Act is replaced by the follow- +ing: +Act prevails +(2) Subject to subsection (3), in the event of an inconsis- +tency or conflict between the provisions of this Act and +the provisions of any other Act of Parliament, or of any +regulation made under any other Act of Parliament, the +provisions of this Act prevail to the extent of the incon- +sistency or conflict. +Anishinabek Nation Governance Agreement Act +(3) The provisions of the Anishinabek Nation Gover- +nance Agreement Act prevail over the provisions of this +Act, and of any regulation made under this Act, to the ex- +tent of any inconsistency or conflict between them. +Consequential Amendments +R.S., c. A-1 +Access to Information Act +3 Subsection 13(3) of the Access to Information +Act is amended by striking out “or” at the end of +paragraph (h), by adding “or” at the end of para- +graph (i) and by adding the following after para- +graph (i): +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Enactment of Act +Sections 1-3 + +Page 12 +(j) a First Nation Government or the Anishinabek +Nation Government, as defined in section 2 of the +Anishinabek Nation Governance Agreement Act, or +an Anishinaabe Institution, within the meaning of sec- +tion 1.1 of the Agreement, as defined in section 2 of +that Act. +R.S., c. P-21 +Privacy Act +2017, c. 32, s. 18(1) +4 (1) Paragraph 8(2)(f) of the Privacy Act is re- +placed by the following: +(f) for the purpose of administering or enforcing any +law or carrying out a lawful investigation, under an +agreement or arrangement between the Government +of Canada or any of its institutions and any of the fol- +lowing entities or any of their institutions: +(i) the government of a foreign state, +(ii) an international organization of states or an +international organization established by the gov- +ernments of states, +(iii) the government of a province, +(iv) the council of the Westbank First Nation, +(v) the council of a participating First Nation as +defined in subsection 2(1) of the First Nations +Jurisdiction over Education in British Columbia +Act, +(vi) the council of a participating First Nation as +defined in section 2 of the Anishinabek Nation +Education Agreement Act, +(vii) a First Nation Government or the Anishin- +abek Nation Government, as defined in section 2 +of the Anishinabek Nation Governance Agreement +Act, or an Anishinaabe Institution, within the +meaning of section 1.1 of the Agreement, as de- +fined in section 2 of that Act; +(2) Subsection 8(7) of the Act is amended by strik- +ing out “or” at the end of paragraph (h), by +adding “or” at the end of paragraph (i) and by +adding the following after paragraph (i): +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Consequential Amendments +Access to Information Act +Sections 3-4 + +Page 13 +(j) a First Nation Government or the Anishinabek +Nation Government, as defined in section 2 of the +Anishinabek Nation Governance Agreement Act, or +an Anishinaabe Institution, within the meaning of sec- +tion 1.1 of the Agreement, as defined in section 2 of +that Act. +5 Subsection 19(1) of the Act is amended by strik- +ing out “or” at the end of paragraph (e), by +adding “or” at the end of paragraph (f) and by +adding the following after paragraph (f): +(g) a First Nation Government or the Anishinabek +Nation Government, as defined in section 2 of the +Anishinabek Nation Governance Agreement Act, or +an Anishinaabe Institution, within the meaning of sec- +tion 1.1 of the Agreement, as defined in section 2 of +that Act. +Coordinating Amendments +2013, c. 25 +6 (1) In this section, other Act means the Yale +First Nation Final Agreement Act. +(2) If section 20 of the other Act comes into force +before section 3 of this Act, then that section 3 is +replaced by the following: +3 Subsection 13(3) of the Access to Information +Act is amended by striking out “or” at the end of +paragraph (i), by adding “or” at the end of para- +graph (j) and by adding the following after para- +graph (j): +(k) a First Nation Government or the Anishinabek +Nation Government, as defined in section 2 of the +Anishinabek Nation Governance Agreement Act, or +an Anishinaabe Institution, within the meaning of sec- +tion 1.1 of the Agreement, as defined in section 2 of +that Act. +(3) If section 3 of this Act comes into force before +section 20 of the other Act, then that section 20 is +replaced by the following: +20 Subsection 13(3) of the Access to Information +Act is amended by striking out “or” at the end of +paragraph (i), by adding “or” at the end of para- +graph (j) and by adding the following after para- +graph (j): +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Consequential Amendments +Privacy Act +Sections 4-6 + +Page 14 +(k) the Yale First Nation Government, as defined in +subsection 2(2) of the Yale First Nation Final Agree- +ment Act. +(4) If section 20 of the other Act comes into force +on the same day as section 3 of this Act, then that +section 20 is deemed to have come into force be- +fore that section 3 and subsection (2) applies as a +consequence. +(5) If section 23 of the other Act comes into force +before subsection 4(2) of this Act, then that sub- +section 4(2) is replaced by the following: +(2) Subsection 8(7) of the Act is amended by strik- +ing out “or” at the end of paragraph (i), by +adding “or” at the end of paragraph (j) and by +adding the following after paragraph (j): +(k) a First Nation Government or the Anishinabek +Nation Government, as defined in section 2 of the +Anishinabek Nation Governance Agreement Act, or +an Anishinaabe Institution, within the meaning of sec- +tion 1.1 of the Agreement, as defined in section 2 of +that Act. +(6) If subsection 4(2) of this Act comes into force +before section 23 of the other Act, then that sec- +tion 23 is replaced by the following: +23 Subsection 8(7) of the Privacy Act is amended +by striking out “or” at the end of paragraph (i), +by adding “or’’ at the end of paragraph (j) and by +adding the following after paragraph (j): +(k) the Yale First Nation Government, as defined in +subsection 2(2) of the Yale First Nation Final Agree- +ment Act. +(7) If section 23 of the other Act comes into force +on the same day as subsection 4(2) of this Act, +then that section 23 is deemed to have come into +force before that subsection 4(2) and subsection +(5) applies as a consequence. +Coming into Force +Order in council +7 This Part, other than section 6, comes into +force on a day to be fixed by order of the Gover- +nor in Council. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 1 Anishinabek Nation Governance Agreement Act +Coordinating Amendments +Sections 6-7 + +Page 15 +PART 2 +1986, c. 27 +Sechelt Indian Band Self- +Government Act +Amendments to the Act +8 The long title of the Sechelt Indian Band Self- +Government Act is replaced by the following: +An Act respecting shíshálh Nation self-government +9 The preamble to the Act is replaced by the fol- +lowing: +Preamble +Whereas the Government of Canada is committed to +achieving reconciliation with the shíshálh Nation +and other First Nations, through renewed nation- +to-nation relationships based on recognition of +rights, respect, cooperation and partnership, +responding, to the extent of its authority, to the +Calls to Action in the Final Report of the Truth and +Reconciliation Commission of Canada and the +Calls for Justice in the Final Report of the National +Inquiry into Missing and Murdered Indigenous +Women and Girls, and +implementing the United Nations Declaration on +the Rights of Indigenous Peoples; +Whereas the Government of Canada recognizes that +the inherent right of self-government is a right recog- +nized and affirmed by section 35 of the Constitution +Act, 1982; +Whereas the Government of Canada also recognizes +the shíshálh Nation’s unique connection to the land +and resources, and that maintaining this connection +is essential to the preservation of the Nation’s cul- +ture, health, economy, laws, systems of governance +and, consequently, to the future of the Nation; +Whereas the members of the Indian Act Sechelt +band, in a referendum held on March 15, 1986, ap- +proved of +the enactment of legislation substantially as set +out in the Sechelt Indian Band Self-Government +Act, as it read on October 9, 1986, for the purpose +of enabling the Sechelt Indian Band to exercise +self-government over its lands, and +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Sections 8-9 + +Page 16 +the transfer by Her Majesty in right of Canada to +the Sechelt Indian Band of fee simple title in all +Sechelt reserve lands, recognizing that the Sechelt +Indian Band would assume complete responsibili- +ty, in accordance with the Sechelt Indian Band +Self-Government Act, as it read on that date, for +the management, administration and control of all +Sechelt lands; +And whereas it is appropriate, based on collaborative +exchanges between the Government of Canada and +the shíshálh Nation, to include in this Act certain ele- +ments provided for in self-government agreements; +10 Section 1 of the Act is replaced by the follow- +ing: +Short title +1 This Act may be cited as the shíshálh Nation Self- +Government Act. +11 The heading before section 2 of the French +version of the Act is replaced by the following: +Définitions et interprétation +12 (1) The definitions Band and Sechelt lands in +subsection 2(1) of the Act are repealed. +(2) The definitions Council and District in subsec- +tion 2(1) of the Act are replaced by the following: +Council means the council continued by subsection 8(1) +under the name hiwus Ɂiy te hihewhiwus and referred to +in Part II of the constitution of the shíshálh Nation as +amended by Order in Council P.C. 2019-1225 of August +17, 2019; (conseil) +District means the shíshálh Nation Government District +referred to in section 17; (district) +(3) The definition District Council in subsection +2(1) of the English version of the Act is replaced +by the following: +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 9-12 + +Page 17 +District Council means the shíshálh Nation Government +District +Council +established +by +subsection +19(1); +(conseil de district) +(4) Subsection 2(1) of the Act is amended by +adding the following in alphabetical order: +former Act means this Act as it read immediately before +the coming into force of section 8 of An Act to give effect +to the Anishinabek Nation Governance Agreement, to +amend the Sechelt Indian Band Self-Government Act +and the Yukon First Nations Self-Government Act and to +make related and consequential amendments to other +Acts; (loi antérieure) +Indigenous peoples of Canada has the meaning as- +signed by the definition aboriginal peoples of Canada +in subsection 35(2) of the Constitution Act, 1982; +(peuples autochtones du Canada) +Sechelt Indian Band means the Band established by +subsection 5(1) of the former Act; (bande indienne se- +chelte) +shíshálh lands means +(a) lands transferred to the Sechelt Indian Band on +October 9, 1986 under section 23 of the former Act, or +(b) lands described in declarations referred to in sec- +tion 25.1; (terres shishalhes) +shíshálh law means a law made by the Council under +section 14 or 28. (loi shishalhe) +shíshálh Nation means the Nation referred to in section +5; (Nation shishalhe) +(5) Subsection 2(2) of the Act is replaced by the +following: +Lands ceasing to be shíshálh lands +(2) Any shíshálh lands to which the title is sold or other- +wise transferred cease to be shíshálh lands. +13 Section 3 of the Act is replaced by the follow- +ing: +Rights of Indigenous peoples +3 This Act shall be construed as upholding the Aborigi- +nal rights of the shíshálh Nation and the rights of any +other Indigenous peoples of Canada recognized and +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 12-13 + +Page 18 +affirmed by section 35 of the Constitution Act, 1982, and +not as abrogating or derogating from them. +Rights of shíshálh Nation +3.1 For greater certainty, nothing in this Act shall be +construed as +(a) limiting or restricting the position of the shíshálh +Nation or any other person with respect to +(i) any Aboriginal rights, including the inherent +right of self-government and the Aboriginal title, of +the Nation that are recognized and affirmed by sec- +tion 35 of the Constitution Act, 1982, or +(ii) the Nation’s identity as an Indigenous people of +Canada; or +(b) restricting the Nation from participating in any +process that may be established to implement the in- +herent right of self-government, including on a region- +al or national basis. +14 Sections 4 and 5 of the Act are replaced by the +following: +Purposes +4 The purposes of this Act are to +(a) support the exercise of aspects of the shíshálh Na- +tion’s inherent right of self-government; +(b) support the Nation in its control over and admin- +istration of the resources and services available to its +members; and +(c) contribute to the implementation of the United +Nations Declaration on the Rights of Indigenous Peo- +ples as it relates to the self-government of the Nation. +shíshálh Nation +Continuation +5 The Sechelt Indian Band, established under subsection +5(1) of the former Act, is continued under the name +“shíshálh Nation” and, for greater certainty, +(a) the rights, titles, interests, assets, obligations and +liabilities of the Sechelt Indian Band, including those +of its council, are those of the Nation; and +(b) the members of the Sechelt Indian Band are the +members of the Nation. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 13-14 + +Page 19 +15 The heading before section 6 of the Act is re- +placed by the following: +Capacity and Powers of shíshálh +Nation +16 (1) The portion of section 6 of the Act before +paragraph (a) is replaced by the following: +Capacity of Nation +6 The shíshálh Nation is a legal entity and has, subject to +this Act, the capacity, rights, powers and privileges of a +natural person and, without restricting the generality of +the foregoing, may +(2) Paragraph 6(b) of the Act is replaced by the +following: +(b) acquire and hold property or any right or interest +in it, and sell or otherwise dispose of that property, +right or interest; +17 Sections 7 to 9 of the Act are replaced by the +following: +Nation subject to its constitution +7 The powers and duties of the shíshálh Nation shall be +carried out in accordance with its constitution. +Council of shíshálh Nation +Governing body +8 (1) The Sechelt Indian Band Council, referred to in +section 8 of the former Act, is continued as the council +and governing body of the shíshálh Nation under the +name hiwus Ɂiy te hihewhiwus. +Election of members +(2) The members of the council continued under subsec- +tion (1) shall be elected in accordance with the constitu- +tion of the Nation. +Nation to act through Council +9 The shíshálh Nation shall act through the Council in +exercising its powers and carrying out its duties and +functions. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 15-17 + +Page 20 +18 The heading before section 10 of the Act is re- +placed by the following: +Constitution of shíshálh Nation +19 (1) The portion of subsection 10(1) of the Act +before paragraph (a) is replaced by the follow- +ing: +Elements of constitution +10 (1) The constitution of the shíshálh Nation shall be +in writing and shall +(2) Paragraphs 10(1)(b) and (c) of the Act are re- +placed by the following: +(b) establish the procedures or processes to be fol- +lowed by the Council in exercising the Nation’s powers +and carrying out its duties; +(c) provide for a system of financial accountability of +the Council to the members of the Nation, including +audit arrangements and the publication of financial +reports; +(c.1) provide for appeals in relation to decisions of the +Council and administrative bodies created to assist in +the administration of the affairs of the Nation; +(c.2) provide for conflict of interest rules; +(3) Paragraph 10(1)(d) of the English version of +the Act is replaced by the following: +(d) include a membership code for the Nation; +(4) Paragraphs 10(1)(e) and (f) of the Act are re- +placed by the following: +(e) establish rules and procedures relating to the hold- +ing of referenda referred to in section 12 or paragraph +21(2)(b) or provided for in the constitution; +(f) establish rules and procedures to be followed in re- +spect of the disposition of rights or interests in +shíshálh lands; +(5) Subsection 10(1) of the Act is amended by +striking out “and” at the end of paragraph (g) +and by replacing paragraph (h) with the follow- +ing: +(g.1) establish rules and procedures for the making +and amending of shíshálh laws; and +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 18-19 + +Page 21 +(h) provide for any other matters relating to the exer- +cise of powers and carrying out of duties and functions +of the Nation under this Act, including matters related +to the government of the Nation or its members, or +the management of shíshálh lands, to the extent that +the Nation is of the opinion that such matters should +be reflected in the constitution. +(6) Subsection 10(2) of the Act is replaced by the +following: +Membership code +(2) Any membership code established in the constitution +of the shíshálh Nation shall respect rights to membership +in the Indian Act Sechelt band acquired under the Indian +Act immediately prior to the coming into force of the first +membership code established after the coming into force +of the former Act. +20 Sections 11 to 13 of the Act are replaced by the +following: +Amendment to constitution +12 The Council may declare an amendment to the con- +stitution of the shíshálh Nation to be in force if the +amendment has been approved in a referendum held in +accordance with the constitution. +Publication of amendments +13 The Council shall, as soon as practicable after making +a declaration under section 12, make any amendment to +the constitution publicly accessible +(a) on the shíshálh Nation’s website; +(b) in the First Nations Gazette; or +(c) in any other manner that the Council considers +equivalent and that allows the public to readily access +the amendment. +21 (1) The portion of subsection 14(1) of the Act +before paragraph (b) is replaced by the follow- +ing: +Legislative powers +14 (1) The Council has, to the extent that it is autho- +rized by the constitution of the shíshálh Nation to do so, +the power to make laws in relation to matters coming +within any of the following classes of matters: +(a) access to and residence on shíshálh lands; +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 19-21 + +Page 22 +(2) Paragraph 14(1)(b) of the English version of +the Act is replaced by the following: +(b) zoning and land use planning in respect of +shíshálh lands; +(3) Paragraph 14(1)(c) of the Act is replaced by +the following: +(b.1) the creation and regulation of rights or interests +in shíshálh lands; +(c) the expropriation by the Nation, for community +purposes, of rights or interests in shíshálh lands; +(4) Paragraph 14(1)(d) of the English version of +the Act is replaced by the following: +(d) the use, construction, maintenance, repair and +demolition of buildings and structures on shíshálh +lands; +(5) Paragraphs 14(1)(e) to (h) of the Act are re- +placed by the following: +(e) the taxation, for local purposes, of rights or inter- +ests in shíshálh lands, and of occupants and tenants of +shíshálh lands in respect of their rights or interests in +those lands, including assessment, collection and en- +forcement procedures, as well as appeals relating to +such matters; +(f) the administration and management of property +belonging to the Nation; +(g) the education of members of the Nation on +shíshálh lands; +(h) social and welfare services with respect to mem- +bers of the Nation; +(h.1) child and family services with respect to the Na- +tion’s families and children, including the custody, +placement and care of the Nation’s children; +(6) Paragraphs 14(1)(i) to (n) of the English ver- +sion of the Act are replaced by the following: +(i) health services on shíshálh lands; +(j) the preservation and management of natural re- +sources on shíshálh lands; +(k) the preservation, protection and management of +fur-bearing animals, fish and game on shíshálh lands; +(l) public order and safety on shíshálh lands; +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Section +21 + +Page 23 +(m) the construction, maintenance and management +of roads and the regulation of traffic on shíshálh +lands; +(n) the operation of businesses, professions and +trades on shíshálh lands; +(7) Paragraphs 14(1)(o) to (r) of the Act are re- +placed by the following: +(o) the prohibition of the sale, barter, supply, manu- +facture or possession of intoxicants on shíshálh lands +and any exceptions to a prohibition of possession; +(p) subject to subsection (2), the imposition on sum- +mary conviction of fines or imprisonment for the con- +travention of any shíshálh laws; +(q) the devolution, by testate or intestate succession, +of real property of members of the Nation on shíshálh +lands and personal property of members of the Nation +ordinarily resident on shíshálh lands; +(r) financial administration of the Nation; +(8) Paragraph 14(1)(s) of the English version of +the Act is replaced by the following: +(s) the conduct of the Nation’s elections and referen- +da; +(9) Paragraphs 14(1)(t) and (u) of the Act are re- +placed by the following: +(t) the creation of administrative bodies and agencies +to assist in the administration of the affairs of the +Nation; and +(u) matters related to the good government of the +Nation, its members or shíshálh lands. +(10) Section 14 of the Act is amended by adding +the following after subsection (1): +Clarification +(1.1) For greater certainty, neither paragraph (1)(h.1) +nor the making of any law under that paragraph prevents +the shíshálh Nation from making any laws in relation to +child and family services referred to in An Act respecting +First Nations, Inuit and Métis children, youth and fami- +lies. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Section +21 + +Page 24 +22 The Act is amended by adding the following +after section 14: +Publication of shíshálh laws +14.1 The Council shall, as soon as practicable after a +shíshálh law, or any amendment to it, is made, make that +law or amendment publicly accessible +(a) on the shíshálh Nation’s website; +(b) in the First Nations Gazette; or +(c) in any other manner that the Council considers +equivalent and that allows the public to readily access +the laws and any amendment to them. +23 Sections 16 and 17 of the Act are replaced by +the following: +Constitution prevails +15.1 In the event of an inconsistency between the provi- +sions of a shíshálh law and the provisions of the constitu- +tion of the shíshálh Nation, the provisions of the consti- +tution prevail to the extent of the inconsistency. +Non-application of Statutory Instruments Act +16 The Statutory Instruments Act does not apply to a +shíshálh law. +shíshálh Nation Government +District +Continuation +17 The Sechelt Indian Government District, recognized +and deemed to have been established under section 17 of +the former Act, is continued under the name “shíshálh +Nation Government District” and its jurisdiction — re- +sulting from any transfer under subsections 21(1) and (2) +— may be exercised over shíshálh lands, subject to sub- +sections 21(3) to (5). +24 (1) The portion of section 18 of the French ver- +sion of the Act before paragraph (a) is replaced +by the following: +Capacité +18 Le district est une entité juridique dotée de la capaci- +té et des droits, pouvoirs et privilèges d’une personne +physique. Il peut notamment : +(2) Paragraph 18(b) of the Act is replaced by the +following: +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 22-24 + +Page 25 +(b) acquire and hold property or any right or interest +in it, and sell or otherwise dispose of that property, +right or interest; +25 Subsection 19(1) of the Act is replaced by the +following: +Continuation +19 (1) The Sechelt Indian Government District Council, +established under subsection 19(1) of the former Act, is +continued as the governing body of the District under the +name “shíshálh Nation Government District Council.” +26 Section 21 of the Act is replaced by the follow- +ing: +Transfer to District +21 (1) The Governor in Council may, on the advice of +the Minister, by order, transfer any of the powers, duties +or functions of the shíshálh Nation or the Council under +this Act or the constitution of the Nation to the District, +except those relating to membership in the Nation and +the disposition of rights or interests in shíshálh lands. +Conditions for order +(2) The Governor in Council shall not make an order +under subsection (1) unless he or she is satisfied that +(a) the legislature of British Columbia has passed leg- +islation respecting the District and that legislation is +in force; and +(b) the transfer of the powers, duties and functions +specified in the order has been approved in a referen- +dum held in accordance with the constitution of the +Nation. +Transfer — legislation amended +(3) The Governor in Council may, on the advice of the +Minister, by order, transfer to the Nation or the Council, +as the case may be, any of the powers, duties and func- +tions that were transferred to the District under subsec- +tion (1) or under subsection 21(2) of the former Act, if the +legislation referred to in paragraph (2)(a) is amended. +Condition for order +(4) The Governor in Council shall not make an order un- +der subsection (3) unless he or she is satisfied that the +transfer of powers, duties and functions specified in the +order has been approved in a referendum held in accor- +dance with the constitution of the Nation. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 24-26 + +Page 26 +Transfer — legislation repealed +(5) The Governor in Council may, on the advice of the +Minister, by order, declare that sections 17 to 20 are no +longer in force and transfer, to the Nation or the Council, +as the case may be, the powers, duties and functions that +were transferred to the District under subsection (1) or +under subsection 21(2) of the former Act, if the legisla- +tion referred to in paragraph (2)(a) is no longer in force. +27 Section 23 of the Act is repealed. +28 (1) The portion of section 24 of the Act before +paragraph (b) is replaced by the following: +Limitations +24 The fee simple title of the shíshálh Nation in the +lands transferred to it under section 23 of the former Act +is subject to +(a) any rights or interests recognized or established by +the agreement entered into between Canada and +British Columbia on January 26, 1943, relating to the +ownership and exploitation of minerals, the British +Columbia Indian Reserves Mineral Resources Act, +chapter 19 of the Statutes of Canada, 1943-44 and the +Indian Reserve Mineral Resource Act of British +Columbia, R.S.B.C. 1979, c. 192; +(2) Paragraph 24(c) of the French version of the +Act is replaced by the following: +c) aux droits ou intérêts conférés par tout titre — hy- +pothèque, bail, permis d’occupation, certificat de pos- +session ou autre — en cours de validité à l’égard des +terres à l’entrée en vigueur du présent article. +29 Sections 25 to 28 of the Act are replaced by the +following: +Lands for use and benefit of Nation +25 The shíshálh Nation holds shíshálh lands for the use +and benefit of the Nation and its members. +Lands Declared to be shíshálh +Lands +Federal and provincial declarations +25.1 Lands in British Columbia are shíshálh lands if +they are declared to be shíshálh lands for the purposes of +this Act by both +(a) the Governor in Council, by order; and +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 26-29 + +Page 27 +(b) the Lieutenant Governor in Council of British +Columbia. +Disposition of shíshálh Lands +Power of the Nation +26 The shíshálh Nation has full power to dispose of any +shíshálh lands and any rights or interests in those lands +but shall not do so except in accordance with the proce- +dure established in its constitution. +Registration of shíshálh Lands +Reserve Land Register +27 (1) Subject to subsection (2), particulars relating to +all transactions respecting shíshálh lands shall be en- +tered in the Reserve Land Register kept under section 21 +of the Indian Act. +Exception +(2) This section does not apply with respect to +(a) any shíshálh lands that are registered pursuant to +section 28; or +(b) the rights or interests in shíshálh lands referred to +in sections 30.1 to 30.4. +Laws on registration +28 The Council may make laws authorizing the registra- +tion, in accordance with the laws of British Columbia, of +estates or interests in any shíshálh lands specified in the +laws of the Council, and for that purpose may make laws +making any laws of British Columbia applicable to those +shíshálh lands. +30 (1) The portion of subsection 29(2) of the Act +before subparagraph (b)(i) is replaced by the fol- +lowing: +Minister to provide particulars to Council +(2) The Minister shall without delay, and in any event +not later than 30 days after receipt of notice of a law +under subsection (1) in respect of any shíshálh lands, +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 29-30 + +Page 28 +(a) cause to be provided to the Council a list of all +particulars entered on the Reserve Land Register kept +under section 21 of the Indian Act in respect of those +lands; and +(b) cause to be sent to any person who appears from +the Reserve Land Register to have any right or interest +in those lands, at the person’s latest known address, a +notice indicating that +(2) Subsection 29(3) of the Act is replaced by the +following: +List to be posted +(3) The Council shall, immediately on receipt of the list +referred to in paragraph (2)(a), cause the list or a copy of +it to be posted in a conspicuous place on both the lands +to which it relates and at another location on shíshálh +lands, and shall indicate on the list that a person can +request a modification of the Reserve Land Register only +if they do so within 30 days after a date indicated on the +list, which date is the date on which the list was provided +to the Council. +31 (1) Subsection 30(1) of the Act is replaced by +the following: +Final list of rights or interests +30 (1) The Minister shall cause to be prepared, within +10 days after the end of the period referred to in subsec- +tion 29(3), a final list of all rights or interests in shíshálh +lands in respect of which a shíshálh law is made under +section 28. +(2) Subsection 30(3) of the French version of the +Act is replaced by the following: +Caractère de la liste +(3) La liste définitive est la seule référence quant aux +droits ou intérêts sur les terres qu’elle vise à compter de +la date de son établissement. +32 Section 31 of the Act and the heading before it +are replaced by the following: +Agreement — shíshálh Lands Register +30.1 The Minister may enter into an agreement with the +shíshálh Nation respecting the establishment of a regis- +ter, to be known as the shíshálh Lands Register, for the +registration of the legal descriptions of shíshálh lands +and of rights or interests in those lands. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 30-32 + +Page 29 +Establishment of Register +30.2 The Minister shall establish the shíshálh Lands +Register in accordance with any agreement entered into +under section 30.1. +Regulation-making powers +30.3 (1) The Governor in Council may, on the recom- +mendation of the Minister, make regulations respecting +the shíshálh Lands Register, including regulations re- +specting +(a) the administration of the Register; +(b) the registration of legal descriptions of shíshálh +lands; +(c) the registration of rights or interests in shíshálh +lands and the effects of their registration, including +priorities; +(d) the recording of any other matter; and +(e) the transfer of the administration of the Register +to any person or body. +Adaptation of sections 28 to 30 +(2) The Governor in Council may, on the recommenda- +tion of the Minister, make regulations respecting the +manner in which sections 28 to 30 apply in the case of the +establishment of the shíshálh Lands Register under sec- +tion 30.2, and adapting those sections for the purposes of +that application. +Collaboration with Nation +(3) The Minister shall ensure that the shíshálh Nation is +afforded a meaningful opportunity to collaborate in poli- +cy development leading to the making of regulations +under subsection (1) or (2). +Rights or interests continued +30.4 (1) On the day on which the shíshálh Lands Regis- +ter is established, rights or interests in shíshálh lands +that are registered in the register referred to in section 27 +continue in accordance with their terms. +Recording of continued rights or interests +(2) The shíshálh Nation shall, as soon as practicable after +the shíshálh Lands Register is established, record the +rights or interests in shíshálh lands continued under sub- +section (1) in that register. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Section +32 + +Page 30 +Recording of new rights or interests +(3) From the day on which the shíshálh Lands Register is +established, any registration of new rights or interests in +shíshálh lands shall be recorded in that register and not +in the register referred to in section 27. +Exception +(4) This section does not apply with respect to any +shíshálh lands that are registered pursuant to section 28. +shíshálh Lands +Class 24 of section 91 +31 (1) For greater certainty, shíshálh lands are lands +reserved for the Indians within the meaning of Class 24 +of section 91 of the Constitution Act, 1867. +Clarification +(2) For greater certainty, lands that cease to be shíshálh +lands under subsection 2(2) are not lands reserved for +the Indians within the meaning of Class 24 of section 91 +of the Constitution Act, 1867. +33 Section 32 of the Act is replaced by the follow- +ing: +Administration of transferred moneys +32 Moneys transferred under subsection 32(1) of the for- +mer Act shall be administered in accordance with the +constitution of the shíshálh Nation and shíshálh laws. +34 Section 33 of the Act is replaced by the follow- +ing: +Agreements between Minister and Nation +33 The Minister may enter into an agreement with the +shíshálh Nation under which funding would be provided +by the Government of Canada to the Nation in the form +of grants over such period of time, and subject to such +terms as are specified in the agreement. +35 Sections 35 and 36 of the Act are replaced by +the following: +Application of Indian Act +35 (1) Subject to section 36, the Indian Act applies, with +any necessary modifications, in respect of the shíshálh +Nation, its members, the Council and shíshálh lands +except to the extent that the Indian Act is inconsistent +with this Act, the constitution of the Nation or a shíshálh +law. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 32-35 + +Page 31 +Indians +(2) For greater certainty, the Indian Act applies for the +purpose of determining which members of the Nation are +Indians within the meaning of that Act. +Taxation provisions +(3) For greater certainty, section 87 of the Indian Act +applies, with any necessary modifications, in respect of +the Nation and its members who are Indians within the +meaning of that Act, subject to any shíshálh law in rela- +tion to the class of matters set out in paragraph 14(1)(e). +Non-application of Indian Act +36 The Governor in Council may, on the advice of the +Minister, by order, +(a) declare that the Indian Act or any provision of that +Act does not apply to the shíshálh Nation, its members +or any portion of shíshálh lands; and +(b) revoke any such order. +36 Section 37 of the Act is replaced by the follow- +ing: +Federal laws of general application +37 All federal laws of general application in force in +Canada apply in respect of the shíshálh Nation, its mem- +bers and shíshálh lands except to the extent that those +laws are inconsistent with this Act. +Canadian Charter of Rights and Freedoms +37.1 The Canadian Charter of Rights and Freedoms +applies in respect of the Council, the District Council and +any administrative bodies and agencies referred to in +paragraph 14(1)(t) in respect of matters within their +authority under this Act or the constitution of the +shíshálh Nation, with due regard for section 25 of the +Charter which provides that the guarantee in the Charter +of certain rights and freedoms shall not be construed so +as to abrogate or derogate from any aboriginal, treaty or +other rights or freedoms that pertain to the aboriginal +peoples of Canada. +37 Section 38 of the Act is replaced by the follow- +ing: +Provincial laws of general application +38 Laws of general application of British Columbia apply +in respect of the members of the shíshálh Nation except +to the extent that those laws are inconsistent with the +terms of any treaty, this or any other Act of Parliament, +the constitution of the Nation or a shíshálh law. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 35-37 + +Page 32 +38 Sections 39 to 42 of the Act are replaced by the +following: +Indian Oil and Gas Act +39 The Indian Oil and Gas Act applies, with any neces- +sary modifications, in respect of the shíshálh Nation, its +members, the Council and shíshálh lands. +Federal law relating to mineral resources +40 The British Columbia Indian Reserves Mineral Re- +sources Act, chapter 19 of the Statutes of Canada, +1943-44, applies in respect of shíshálh lands. +Provincial law relating to mineral resources +41 The Indian Reserve Mineral Resource Act of British +Columbia, R.S.B.C. 1979, c. 192, applies in respect of +shíshálh lands. +Application of Former Laws and +By-laws +Application on shíshálh lands +42 Laws of the Sechelt Indian Band and by-laws of the +Indian Act Sechelt band referred to in section 42 of the +former Act — as well as laws or by-laws of the Sechelt +Indian Government District made following the transfer +or granting of legislative powers under section 21 or 22 of +the former Act — that applied to Sechelt lands, as defined +in section 2 of the former Act, on the day on which sec- +tion 8 of An Act to give effect to the Anishinabek Nation +Governance Agreement, to amend the Sechelt Indian +Band Self-Government Act and the Yukon First Nations +Self-Government Act and to make related and conse- +quential amendments to other Acts comes into force, +remain in force and apply to shíshálh lands and in re- +spect of the members of the shíshálh Nation except to the +extent that the laws or by-laws are inconsistent with this +Act, the constitution of the Nation or a shíshálh law. +39 Section 43 of the Act is replaced by the follow- +ing: +Powers, functions and duties in constitution +43 The Governor in Council or any Minister of the +Crown may exercise any powers and carry out any func- +tions or duties that the Governor in Council or Minister is +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 38-39 + +Page 33 +authorized under the constitution of the shíshálh Nation +to exercise or carry out. +40 Sections 44 to 46 of the Act are replaced by the +following: +References to former Act and terminology +44 Unless the context otherwise requires, in any law of +the Sechelt Indian Band and by-law of the Indian Act +Sechelt band, referred to in section 42 of the former Act, +laws or by-laws of the Sechelt Indian Government Dis- +trict made following the transfer or granting of legislative +powers under section 21 or 22 of the former Act, as well +as in documents, including licences and other authoriza- +tions, contracts and other instruments that were issued, +granted, entered into or made in accordance with the for- +mer Act, +(a) any reference to the Sechelt Indian Band Self-Gov- +ernment Act, or any provision of that Act, is to be read +as a reference to this Act or any relevant provision of +this Act; +(b) any reference to the Sechelt Indian Band is to be +read as a reference to the shíshálh Nation; +(c) any reference to the Sechelt Indian Band Council +is to be read as a reference to the council of the Na- +tion; +(d) any reference to the constitution of the Sechelt +Indian Band, or any provision of that constitution, is +to be read as a reference to the constitution of the Na- +tion or any relevant provision of that constitution; +(e) any reference to a law of the Sechelt Indian Band, +or any provision of that law, is to be read as a refer- +ence to a relevant shíshálh law or any relevant provi- +sion of that law; +(f) any reference to a law or by-law of the Sechelt +Indian Government District, or any provision of that +law or by-law, is to be read as a reference to a relevant +law or by-law of the shíshálh Nation Government Dis- +trict or any relevant provision of that law or by-law; +and +(g) any reference to Sechelt lands is to be read as a +reference to shíshálh lands. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Amendments to the Act +Sections 39-40 + +Page 34 +Consequential Amendments +R.S., c. E-21 +Expropriation Act +R.S., c. 20 (2nd Supp.), s. 2 +41 Subsection 4(3) of the Expropriation Act is re- +placed by the following: +Exception +(3) No right or interest in lands that are shíshálh lands, +as defined in subsection 2(1) of the shíshálh Nation Self- +Government Act, may be expropriated under this Part +without the consent of the Governor in Council. +R.S., c. F-24 +Fishing and Recreational Harbours +Act +R.S., c. 20 (2nd Supp.), s. 3 +42 Paragraph (c) of the definition agency in sec- +tion 2 of the Fishing and Recreational Harbours +Act is replaced by the following: +(c) the Council, as defined in subsection 2(1) of the +shíshálh Nation Self-Government Act, and +R.S., c. L-6 +Canada Lands Surveys Act +R.S., c. 20 (2nd Supp.), s. 4 +43 Subparagraph 24(1)(a)(iii) of the Canada +Lands Surveys Act is replaced by the following: +(iii) shíshálh lands, as defined in subsection 2(1) +of the shíshálh Nation Self-Government Act, +R.S., c. M-13; 2000, c. 8, s. 2 +Payments in Lieu of Taxes Act +R.S., c. 20 (2nd Supp.), s. 5 +44 Paragraph (d) of the definition taxing authori- +ty in subsection 2(1) of the Payments in Lieu of +Taxes Act is replaced by the following: +(d) the Council as defined in subsection 2(1) of the +shíshálh Nation Self-Government Act, if it levies and +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Consequential Amendments +Sections 41-44 + +Page 35 +collects a real property tax or a frontage or area tax in +respect of shíshálh lands, as defined in that subsec- +tion, +R.S., c. P-21 +Privacy Act +45 Paragraph 8(6)(c) of the Privacy Act is re- +placed by the following: +(c) the shíshálh Nation, as defined in subsection 2(1) +of the shíshálh Nation Self-Government Act; or +2008, c. 22 +Specific Claims Tribunal Act +46 The reference to +Sechelt Indian Band Self-Government Act +Loi sur l’autonomie gouvernementale de la bande +indienne sechelte +in Part 1 of the schedule to the Specific Claims +Tribunal Act is replaced by the following: +shíshálh Nation Self-Government Act +Loi sur l’autonomie gouvernementale de la Nation +shishalhe +2019, c. 28, s. 10 +Canadian Energy Regulator Act +47 Paragraph 317(3)(b) of the Canadian Energy +Regulator Act is replaced by the following: +(b) shíshálh lands, as defined in subsection 2(1) of +the shíshálh Nation Self-Government Act. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 2 Sechelt Indian Band Self-Government Act +Consequential Amendments +Payments in Lieu of Taxes Act +Sections 44-47 + +Page 36 +PART 3 +1994, c. 35 +Yukon First Nations Self- +Government Act +48 Section 24 of the Yukon First Nations Self- +Government Act is replaced by the following: +Funding agreements +24 The Minister may, subject to appropriations by Par- +liament, enter into an agreement with a first nation +named in Schedule II for the provision of funding by the +Government of Canada to the first nation over the period +of time and subject to the terms and conditions specified +in the agreement. +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +PART 3 Yukon First Nations Self-Government Act +Section +48 + +Page 37 +SCHEDULE +(Section 1) +SCHEDULE +(Sections 2 and 14) +First Nations +Magnetawan First Nation +Première Nation Magnetawan +Moose Deer Point First Nation +Première Nation Moose Deer Point +Nipissing First Nation +Première Nation Nipissing +Wahnapitae First Nation +Première Nation Wahnapitae +Zhiibaahaasing First Nation +Première Nation Zhiibaahaasing +Published under authority of the Senate of Canada +2021-2022 +Chapter 9: An Act to give effect to the Anishinabek Nation Governance Agreement ... +SCHEDULE + +Page 38 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-12_4-2.txt b/task6_model_deployment/assets/S-12_4-2.txt new file mode 100644 index 0000000000000000000000000000000000000000..d2aa8e596e8b01d2e1f02ebe1eccf41cc01ed749 --- /dev/null +++ b/task6_model_deployment/assets/S-12_4-2.txt @@ -0,0 +1,2393 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 28 +An Act to amend the Criminal Code, the Sex +Offender Information Registration Act and +the International Transfer of Offenders Act +ASSENTED TO +OCTOBER 26, 2023 +BILL S-12 + +Page 2 +SUMMARY +This enactment amends the Criminal Code, the Sex Offender In- +formation Registration Act and the International Transfer of Of- +fenders Act to, among other things, +(a) require compliance with the Sex Offender Information +Registration Act for persons who are convicted of an offence +of a sexual nature against a child and for persons who have +been convicted on separate occasions of two or more of- +fences of a sexual nature; +(b) require other persons who are convicted of, or receive a +verdict of not criminally responsible on account of mental +disorder for, an offence of a sexual nature to comply with that +Act unless a court is satisfied that doing so would have no +connection to the purposes of that Act or that the impact on +the person of doing so would be grossly disproportionate to +those purposes; +(c) provide that an order to comply with that Act as a result +of convictions, or verdicts of not criminally responsible on ac- +count of mental disorder, for two or more offences of a sexu- +al nature that are dealt with in the same proceeding — or an +obligation to comply with that Act as a result of convictions, +or such verdicts, for two or more offences of a sexual nature +— does not apply for life if a court is satisfied that the of- +fences do not demonstrate a pattern of behaviour showing +that the person presents an increased risk of reoffending by +committing such an offence; +(d) authorize a peace officer to obtain a warrant to arrest a +person who has contravened any of sections 4 to 5.1 of that +Act and bring them to a registration centre to remedy that +contravention; and +(e) clarify the obligations in section 6 of that Act respecting +the notice that sex offenders who plan to absent themselves +from their residence must provide. +The enactment also amends the Criminal Code to, among other +things, codify the process for modifying and revoking publica- +tion bans, and add a requirement for sentencing courts to in- +quire into whether the victim of an offence would like to receive +information about the administration of the offender’s sentence +and, in the affirmative, provide the Correctional Service of +Canada with the victim’s contact information. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 28 +An Act to amend the Criminal Code, the Sex Offender +Information Registration Act and the International +Transfer of Offenders Act +[Assented to 26th October, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1 Paragraph 153.1(1)(a) of the Criminal Code is +replaced by the following: +(a) an indictable offence and liable to imprisonment +for a term not exceeding 10 years; or +2 (1) Subparagraph 486.4(1)(a)(i) of the Act is re- +placed by the following: +(i) an offence under section 151, 152, 153, 153.1, +155, 160, 162, 162.1, 163.1, 170, 171, 171.1, 172, 172.1, +172.2, 173, 213, 271, 272, 273, 279.01, 279.011, 279.02, +279.03, 280, 281, 286.1, 286.2, 286.3, 346 or 347, or +(2) Paragraph 486.4(2)(a) of the Act is replaced by +the following: +(a) as soon as feasible, inform any witness under the +age of 18 years and the victim of the right to make an +application for the order; +(3) Subsection 486.4(2) of the Act is amended by +adding “and” at the end of paragraph (b) and by +adding the following after that paragraph: +(c) if an order is made, as soon as feasible, inform the +witnesses and the victim who are the subject of that +order of its existence and of their right to apply to re- +voke or vary it. +2021-2022-2023 + +Page 4 +(4) Subsection 486.4(2.2) of the Act is amended by +striking out “and” at the end of paragraph (a), by +adding “and” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) if an order is made, as soon as feasible, inform the +victim of the existence of the order and of their right to +apply to revoke or vary it. +(5) Subsection 486.4(4) of the Act is replaced by +the following: +Inquiry by court +(3.1) If the prosecutor makes an application for an order +under paragraph (2)(b) or (2.2)(b), the presiding judge or +justice shall +(a) if the victim or witness is present, inquire of the +victim or witness if they wish to be the subject of the +order; +(b) if the victim or witness is not present, inquire of +the prosecutor if, before the application was made, +they determined if the victim or witness wishes to be +the subject of the order; and +(c) in any event, advise the prosecutor of their duty +under subsection (3.2). +Duty to inform +(3.2) If the prosecutor makes the application, they shall, +as soon as feasible after the presiding judge or justice +makes the order, inform the judge or justice that they +have +(a) informed the witnesses and the victim who are the +subject of the order of its existence; +(b) determined whether they wish to be the subject of +the order; and +(c) informed them of their right to apply to revoke or +vary the order. +Limitation +(4) An order made under this section does not apply in +either of the following circumstances: +(a) the disclosure of information is made in the course +of the administration of justice when the purpose of +the disclosure is not one of making the information +known in the community; or +(b) the disclosure of information is made by a person +who is the subject of the order and is about that +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +2 + +Page 5 +person and their particulars, in any forum and for any +purpose, and they did not intentionally or recklessly +reveal the identity of or reveal particulars likely to +identify any other person whose identity is protected +by an order prohibiting the publication in any docu- +ment or the broadcasting or transmission in any way +of information that could identify that other person. +(6) Section 486.4 of the Act is amended by adding +the following after subsection (4): +Limitation — victim or witness +(5) An order made under this section does not apply in +respect of the disclosure of information by the victim or +witness when it is not the purpose of the disclosure to +make the information known to the public, including +when the disclosure is made to a legal professional, a +health care professional or a person in a relationship of +trust with the victim or witness. +3 (1) Subsection 486.5(3) of the Act is replaced +with the following: +Limitation +(3) An order made under this section does not apply in +either of the following circumstances: +(a) the disclosure of information is made in the course +of the administration of justice when the purpose of +the disclosure is not one of making the information +known in the community; or +(b) the disclosure of information is made by a person +who is the subject of the order and is about that per- +son and their particulars, in any forum and for any +purpose, and they did not intentionally or recklessly +reveal the identity of or reveal particulars likely to +identify any other person whose identity is protected +by an order prohibiting the publication in any docu- +ment or the broadcasting or transmission in any way +of information that could identify that other person. +Limitation — victim, etc. +(3.1) An order made under this section does not apply in +respect of the disclosure of information by the victim, +witness or justice system participant when it is not the +purpose of the disclosure to make the information known +to the public, including when the disclosure is made to a +legal professional, a health care professional or a person +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 2-3 + +Page 6 +in a relationship of trust with the victim, or witness or +justice system participant. +(2) Section 486.5 of the Act is amended by adding +the following after subsection (5): +Duties — judge or justice +(5.1) If the prosecutor makes an application for an order +under subsection (1) or (2), the judge or justice shall +(a) if the victim, witness or justice system participant +is present, inquire of them if they wish to be the sub- +ject of the order; +(b) if the victim, witness or justice system participant +is not present, inquire of the prosecutor if, before the +application was made, they determined whether the +victim, witness or justice system participant wishes to +be the subject of the order; and +(c) in any event, advise the prosecutor of their duty +under subsection (8.2). +(3) Section 486.5 of the Act is amended by adding +the following after subsection (8): +Supplementary duty — judge or justice +(8.1) If an order is made, the judge or justice shall, as +soon as feasible, inform the victims, witnesses and justice +system participants who are the subject of that order of +its existence and of their right to apply to revoke or vary +it. +Duty to inform +(8.2) If the prosecutor makes the application, they shall, +as soon as feasible after the judge or justice makes the or- +der, inform the judge or justice that they have +(a) informed the victims, witnesses and justice system +participants who are the subject of the order of its ex- +istence; +(b) determined whether they wish to be the subject of +the order; and +(c) informed them of their right to apply to revoke or +vary the order. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +3 + +Page 7 +4 The Act is amended by adding the following af- +ter section 486.5: +Application — vary or revoke +486.51 (1) If a person who is the subject of an order +made under section 486.4 or 486.5 requests that the pros- +ecutor have it varied or revoked, the prosecutor shall, as +soon as feasible, make an application to vary or revoke +the order on their behalf. +Order — vary or revoke +(2) If an application to vary or revoke an order made un- +der section 486.4 or 486.5 is made by the person who is +the subject of the order or by any other person, including +a prosecutor, who is acting on their behalf, the court that +made the order or, if that court is for any reason unable +to act, another court of equivalent jurisdiction in the +same province shall, without holding a hearing, vary or +revoke the order, unless the court is of the opinion that to +do so may affect the privacy interests of any person who +is the subject of any order prohibiting the publication in +any document or the broadcasting or transmission in any +way of information that could identify that person. +Hearing +(3) If the court is of the opinion that varying or revoking +the order that is the subject of an application referred to +in subsection (2) may affect the privacy interests of any +person who is the subject of any order prohibiting the +publication in any document or the broadcasting or +transmission in any way of information that could identi- +fy that person, the court shall hold a hearing to deter- +mine whether the order should be varied or revoked. +Factor +(4) In order to determine whether the order should be +varied, the court shall take into account whether it is pos- +sible to do so in a manner that protects the privacy inter- +ests of any other person who is the subject of any order +prohibiting the publication in any document or the +broadcasting or transmission in any way of information +that could identify that person. +Notice +(5) The applicant is not required to provide notice of the +application to vary or revoke the order to the accused. +Submissions +(6) The accused shall not be permitted to make submis- +sions in relation to the application. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +4 + +Page 8 +Notice of change +(7) If the order is varied or revoked, the prosecutor shall +notify the accused. +5 Section 486.6 of the Act is amended by adding +the following after subsection (1): +Prosecution — limitation +(1.1) A prosecutor shall not commence or continue a +prosecution against a person who is the subject of the or- +der unless, in the opinion of the prosecutor, +(a) the person knowingly failed to comply with the or- +der; +(b) the privacy interests of another person who is the +subject of any order prohibiting the publication in any +document or the broadcasting or transmission in any +way of information that could identify that person +have been compromised; and +(c) a warning to the individual is not appropriate. +6 (1) The portion of subsection 490.011(1) of the +Act before the definition crime of a sexual nature is +replaced by the following: +Definitions +490.011 (1) The following definitions apply in this sec- +tion and in sections 490.012 to 490.07. +(2) The definition designated offence in subsec- +tion 490.011(1) of the Act is replaced by the follow- +ing: +designated offence means a primary offence or a sec- +ondary offence. (infraction désignée) +(3) Subsection 490.011(1) of the Act is amended by +adding the following in alphabetical order: +primary offence means +(a) an offence under any of the following provisions: +(i) subsection 7(4.1) (offence in relation to sexual +offences against children), +(ii) section 151 (sexual interference), +(iii) section 152 (invitation to sexual touching), +(iv) section 153 (sexual exploitation), +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 4-6 + +Page 9 +(v) section 153.1 (sexual exploitation of person with +disability), +(vi) section 155 (incest), +(vii) subsection 160(1) (bestiality), +(viii) subsection 160(2) (compelling the commis- +sion of bestiality), +(ix) subsection 160(3) (bestiality in presence of or +by a child), +(x) section 162.1 (publication, etc., of an intimate +image without consent), +(xi) section 163.1 (child pornography), +(xii) section 170 (parent or guardian procuring sex- +ual activity), +(xiii) section 171.1 (making sexually explicit mate- +rial available to child), +(xiv) section 172.1 (luring a child), +(xv) section 172.2 (agreement or arrangement — +sexual offence against child), +(xvi) subsection 173(2) (exposure), +(xvii) section 271 (sexual assault), +(xviii) section 272 (sexual assault with a weapon, +threats to a third party or causing bodily harm), +(xix) section 273 (aggravated sexual assault), +(xx) subsection 273.3(2) (removal of a child from +Canada), +(xxi) section 279.011 (trafficking — person under +18 years), +(xxii) subsection 279.02(2) (material benefit — +trafficking of person under 18 years), +(xxiii) subsection 279.03(2) (withholding or de- +stroying documents — trafficking of person under +18 years), +(xxiv) subsection 286.1(2) (obtaining sexual ser- +vices for consideration from person under 18 +years), +(xxv) subsection 286.2(2) (material benefit from +sexual services provided by person under 18 years), +and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 10 +(xxvi) subsection 286.3(2) (procuring — person un- +der 18 years); +(b) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as they read from time to +time before January 4, 1983: +(i) section 144 (rape), +(ii) section 145 (attempt to commit rape), +(iii) section 149 (indecent assault on female), +(iv) section 156 (indecent assault on male), and +(v) subsection 246(1) (assault with intent) if the in- +tent is to commit an offence referred to in any of +subparagraphs (i) to (iv); +(c) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as enacted by section 19 of +An Act to amend the Criminal Code in relation to sex- +ual offences and other offences against the person +and to amend certain other Acts in relation thereto or +in consequence thereof, chapter 125 of the Statutes of +Canada, 1980-81-82-83: +(i) section 246.1 (sexual assault), +(ii) section 246.2 (sexual assault with a weapon, +threats to a third party or causing bodily harm), +and +(iii) section 246.3 (aggravated sexual assault); +(d) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as they read from time to +time before January 1, 1988: +(i) subsection 146(1) (sexual intercourse with a fe- +male under age of fourteen), +(ii) subsection 146(2) (sexual intercourse with a fe- +male between ages of fourteen and sixteen), +(iii) section 153 (sexual intercourse with step- +daughter), +(iv) section 157 (gross indecency), +(v) section 166 (parent or guardian procuring de- +filement), and +(vi) section 167 (householder permitting defile- +ment); +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 11 +(e) an offence under any of the following provisions of +this Act, as they read from time to time before Decem- +ber 6, 2014 : +(i) paragraph 212(1)(i) (stupefying or overpowering +for the purpose of sexual intercourse), +(ii) subsection 212(2) (living on the avails of prosti- +tution of person under 18 years), +(iii) subsection 212(2.1) (aggravated offence in rela- +tion to living on the avails of prostitution of person +under 18 years), and +(iv) subsection 212(4) (prostitution of person under +18 years); or +(f) an attempt or conspiracy to commit an offence re- +ferred to in any of paragraphs (a) to (e). (infraction +primaire) +secondary offence means +(a) an offence under any of the following provisions: +(i) section 162 (voyeurism), +(ii) subsection 173(1) (indecent acts), +(iii) section 177 (trespassing at night), +(iv) section 231 (murder), +(v) section 234 (manslaughter), +(vi) paragraph 245(1)(a) (administering noxious +thing with intent to endanger life or cause bodily +harm), +(vii) paragraph 245(1)(b) (administering noxious +thing with intent to aggrieve or annoy), +(viii) section 246 (overcoming resistance to com- +mission of offence), +(ix) section 264 (criminal harassment), +(x) section 279 (kidnapping), +(xi) section 279.01 (trafficking in persons), +(xii) subsection 279.02(1) (material benefit — traf- +ficking), +(xiii) subsection 279.03(1) (withholding or destroy- +ing documents — trafficking), +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 12 +(xiv) section 280 (abduction of a person under age +of sixteen), +(xv) section 281 (abduction of a person under age +of fourteen), +(xvi) subsection 286.1(1) (obtaining sexual services +for consideration), +(xvii) subsection 286.2(1) (material benefit from +sexual services), +(xviii) subsection 286.3(1) (procuring), +(xix) section 346 (extortion), +(xx) paragraph 348(1)(d) (breaking and entering a +dwelling house with intent to commit an indictable +offence), +(xxi) paragraph 348(1)(d) (breaking and entering a +dwelling house and committing an indictable of- +fence), +(xxii) paragraph 348(1)(e) (breaking and entering a +place other than a dwelling house with intent to +commit an indictable offence), and +(xxiii) paragraph 348(1)(e) (breaking and entering +a place other than a dwelling house and committing +an indictable offence); or +(b) an attempt or conspiracy to commit an offence re- +ferred to in paragraph (a). (infraction secondaire) +7 Section 490.012 of the Act is replaced by the fol- +lowing: +Order +490.012 (1) Subject to subsection (5), when a court im- +poses a sentence on a person for a designated offence, it +shall make an order in Form 52 requiring the person to +comply with the Sex Offender Information Registration +Act if +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 6-7 + +Page 13 +(a) the designated offence was prosecuted by indict- +ment; +(b) the sentence for the designated offence is a term of +imprisonment of two years or more; and +(c) the victim of the designated offence is under the +age of 18 years. +Order — previous offence or obligation +(2) Subject to subsection (5), when a court imposes a +sentence on a person for a designated offence, it shall +make an order in Form 52 requiring the person to comply +with the Sex Offender Information Registration Act if +the prosecutor establishes that, before or after the com- +ing into force of paragraphs (a) and (b), the person +(a) was previously convicted of a primary offence or +previously convicted under section 130 of the National +Defence Act in respect of a primary offence; or +(b) is or was, as a result of a conviction, subject to an +order or obligation under this or another Act of Parlia- +ment to comply with the Sex Offender Information +Registration Act. +Order — other circumstances +(3) Subject to subsection (5), when a court imposes a +sentence on a person for a designated offence in circum- +stances in which neither subsection (1) nor (2) applies, or +when the court renders a verdict of not criminally re- +sponsible on account of mental disorder for a designated +offence, it shall make an order in Form 52 requiring the +person to comply with the Sex Offender Information +Registration Act unless the court is satisfied the person +has established that +(a) there would be no connection between making the +order and the purpose of helping police services pre- +vent or investigate crimes of a sexual nature by requir- +ing the registration of information relating to sex of- +fenders under that Act; or +(b) the impact of the order on the person, including +on their privacy or liberty, would be grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +7 + +Page 14 +Factors +(4) In determining whether to make an order under sub- +section (3) in respect of a person, the court shall consider +(a) the nature and seriousness of the designated of- +fence; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Limitation — secondary offences +(5) A court shall make an order under any of subsections +(1) to (3) in respect of a secondary offence only if the +prosecutor applies for the order and establishes beyond a +reasonable doubt that the person committed the sec- +ondary offence with the intent to commit a primary of- +fence. +8 (1) The portion of subsection 490.013(2) of the +Act before paragraph (c) is replaced by the fol- +lowing: +Duration of order — s. 490.012(1) or (3) +(2) An order made under subsection 490.012(1) or (3) +(a) subject to subsections (3) and (5), ends 10 years af- +ter it was made if the offence in connection with which +it was made was prosecuted summarily or if the maxi- +mum term of imprisonment for the offence is two or +five years; +(b) subject to subsections (3) and (5), ends 20 years af- +ter it was made if the maximum term of imprisonment +for the offence is 10 or 14 years; and +(2) Subsections 490.013(2.1) to (5) of the Act are re- +placed by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 7-8 + +Page 15 +Duration of order — offences in same proceeding +(3) An order made under subsection 490.012(1) or (3) ap- +plies for life if +(a) in the same proceeding, the person has been con- +victed of, or a verdict of not criminally responsible on +account of mental disorder is rendered for, two or +more designated offences in connection with which an +order under any of subsections 490.012(1) to (3) may +be made; and +(b) the court is satisfied that those offences demon- +strate, or form part of, a pattern of behaviour showing +that the person presents an increased risk of reoffend- +ing by committing a crime of a sexual nature. +If court not satisfied +(4) If paragraph (3)(a) applies in the circumstances but +the court is not satisfied as set out in paragraph (3)(b), +the duration of the order is determined by applying para- +graphs (2)(a) to (c) to the designated offence with the +longest maximum term of imprisonment. +Duration of order — other order or obligation +(5) An order made under subsection 490.012(1) or (3) ap- +plies for life if the person +(a) was previously convicted of, or previously received +a verdict of not criminally responsible on account of +mental disorder for, a primary offence or an offence +under section 130 of the National Defence Act in re- +spect of a primary offence; or +(b) is, or was at any time, the subject of an order or +obligation under this or another Act of Parliament to +comply with the Sex Offender Information Registra- +tion Act. +Duration of order — s. 490.012(2) +(6) An order made under subsection 490.012(2) applies +for life. +9 Section 490.014 of the Act is replaced by the fol- +lowing: +Reasons +490.0131 The court shall +(a) state the designated offence, and the term of im- +prisonment imposed for it, that form the basis of an +order made under subsection 490.012(1); and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 8-9 + +Page 16 +(b) give reasons for a decision under subsection +490.012(3) or paragraph 490.013(3)(b). +Failure to make order +490.0132 If the court does not consider the matter un- +der any of subsections 490.012(1) to (3) at the time the +sentence is imposed, or a verdict of not criminally re- +sponsible on account of mental disorder is rendered, for +a primary offence, the court +(a) shall, within 90 days after the day on which it im- +poses the sentence or renders the verdict, set a date +for a hearing to do so; +(b) retains jurisdiction over the matter; +(c) may require the person to appear at the hearing by +videoconference, as long as the person is given the op- +portunity to communicate privately with counsel if +they are represented by counsel; and +(d) may issue a summons in Form 6.3 to compel the +attendance of the person at the hearing. +Appeal +490.014 The prosecutor, or a person who is subject to +an order made under section 490.012, may appeal from a +decision of the court under section 490.012 or 490.013 on +any ground of appeal that raises a question of law or of +mixed law and fact. The appeal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the order or make an order that may be +made under section 490.012. +10 (1) Paragraph 490.015(1)(c) of the Act is re- +placed by the following: +(c) if 20 years have elapsed since the order was made, +in the case of an order referred to in paragraph +490.013(2)(c) or in any of subsections 490.013(3), (5) or +(6). +(2) Subsection 490.015(3) of the Act is replaced by +the following: +Pardon, record suspension or absolute discharge +(3) Despite subsections (1) and (2), a person may apply +for a termination order once they receive a pardon, once +a record suspension is ordered or once they are absolute- +ly discharged under paragraph 672.54(a). +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 9-10 + +Page 17 +11 Subsection 490.016(1) of the Act is replaced by +the following: +Termination order +490.016 (1) The court shall make a termination order if +it is satisfied that the person has established that +(a) there would be no connection between continuing +an order or obligation and the purpose of helping po- +lice services prevent or investigate crimes of a sexual +nature by requiring the registration of information re- +lating to sex offenders under the Sex Offender Infor- +mation Registration Act; or +(b) the impact on the person of continuing an order or +obligation, including on their privacy or liberty, would +be grossly disproportionate to the public interest in +protecting society through the effective prevention or +investigation of crimes of a sexual nature, to be +achieved by the registration of information relating to +sex offenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of an order or obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +12 Subparagraph 490.018(1)(d)(iv) of the Act is re- +placed by the following: +(iv) the Commissioner of the Royal Canadian +Mounted Police and, if there is a provincial police +service that is responsible for the registration of in- +formation under the Sex Offender Information +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 11-12 + +Page 18 +Registration Act in the province in which the court +makes the order, the head of that police service. +13 Section 490.02 of the Act is amended by adding +the following after subsection (2): +References +(3) The reference in subsection (1) to the definition des- +ignated offence is a reference to that definition as it +read from time to time before the day on which this sub- +section comes into force, and the reference in paragraph +(2)(b) to subsection 490.012(3) is a reference to that pro- +vision as it read from time to time before that day. +14 Section 490.022 of the Act is amended by +adding the following after subsection (3): +Reference +(4) The reference in paragraph (3)(d) to the definition +designated offence is to a reference to that definition as +it read from time to time before the day on which this +subsection comes into force. +15 (1) The portion of subsection 490.026(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Time for application +(2) A person may apply for a termination order if the fol- +lowing period has elapsed since they were sentenced, or +found not criminally responsible on account of mental +disorder, for the offence listed in the notice: +(2) Subsections 490.026(3) and (4) of the Act are +replaced by the following: +More than one offence +(3) If more than one offence is listed in the notice, the +person may apply for a termination order if 20 years have +elapsed since they were sentenced, or found not criminal- +ly responsible on account of mental disorder, for the +most recent offence. +Pardon, record suspension or absolute discharge +(4) Despite subsections (2) and (3), a person may apply +for a termination order once they receive a pardon, once +a record suspension is ordered or once they are absolute- +ly discharged under paragraph 672.54(a). +16 Subsection 490.027(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 12-16 + +Page 19 +Termination order +490.027 (1) The court shall make an order terminating +the obligation if it is satisfied that the person has estab- +lished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact on the person of continuing the obliga- +tion, including on their privacy or liberty, would be +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +17 Subsection 490.02902(1) of the Act is replaced +by the following: +Persons who may be served +490.02902 (1) The Attorney General of a province, or +the minister of justice of a territory, may serve a person +with a notice in Form 54 only if the person arrived in +Canada on or after April 15, 2011 and they were convicted +of or found not criminally responsible on account of +mental disorder for an offence outside Canada — other +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 16-17 + +Page 20 +than a service offence as defined in subsection 2(1) of +the National Defence Act — that is, in the opinion of the +Attorney General or minister of justice, equivalent to an +offence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1). +18 Paragraph 490.02904(3)(d) of the Act is re- +placed by the following: +(d) applies for life if, on April 15, 2011 or before or af- +ter that day, the person was convicted of, or found not +criminally responsible on account of mental disorder +for, more than one offence outside Canada that is, in +the opinion of the Attorney General of the province or +minister of justice of the territory, equivalent to an of- +fence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1) and if more +than one of those offences is listed in the notice. +19 (1) Subsection 490.02905(2) of the Act is re- +placed by the following: +Exemption order +(2) The court shall make an exemption order if it is satis- +fied that the person has established that +(a) they were not convicted of or found not criminally +responsible on account of mental disorder for or were +acquitted of the offence in question; +(b) the offence in question is not equivalent to an of- +fence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1); +(c) there is no connection between the obligation and +the purpose of helping police services prevent or in- +vestigate crimes of a sexual nature by requiring the +registration of information relating to sex offenders +under the Sex Offender Information Registration Act; +or +(d) the impact of the obligation on the person, includ- +ing on their privacy or liberty, is grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +Factors +(2.1) In determining whether to make an exemption or- +der under paragraph (2)(c) or (d), the court shall consid- +er +(a) the nature and seriousness of the offence that is +the basis of the obligation; +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 17-19 + +Page 21 +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Order to correct +(2.2) If the court does not make an exemption order but +is satisfied that the offence in question, though not equiv- +alent to the offence referred to in the notice, is equivalent +to another offence referred to in paragraph (a) of the def- +inition primary offence in subsection 490.011(1), the +court shall order that the notice be corrected. +(2) Subsection 490.02905(5) of the Act is replaced +by the following: +Notification +(5) If the court makes an order referred to in subsection +(2.2), it shall cause the Commissioner of the Royal Cana- +dian Mounted Police and the Attorney General of the +province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision. +20 The Act is amended by adding the following +after section 490.02905: +Application for variation order +490.029051 (1) A person who is served with a notice in +Form 54 under section 490.02903 may, within one year af- +ter they are served, apply to a court of criminal jurisdic- +tion for an order to vary the duration of the obligation if +(a) the obligation applies for life under paragraph +490.02904(3)(d); and +(b) none of the offences in question listed in the notice +have an equivalent offence with a maximum term of +imprisonment for life provided for in Canadian law. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 19-20 + +Page 22 +Variation order +(2) The court shall make the variation order if it is satis- +fied that the person has established that the offences in +question listed in the notice do not demonstrate, or do +not form part of, a pattern of behaviour showing that the +person presents an increased risk of reoffending by com- +mitting a crime of a sexual nature. +Variation of duration +(3) If the court makes a variation order, it shall set out +the duration of the obligation in the order, which shall be +determined by applying paragraphs 490.02904(3)(a) and +(b) to the offence in question listed in the notice whose +equivalent offence has the longest maximum term of im- +prisonment provided for in Canadian law. +Reasons for decision +(4) The court shall give reasons for its decision. +Notification +(5) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +21 Subsection 490.02906(1) of the Act is replaced +by the following: +Appeal +490.02906 (1) The Attorney General or the person who +applied for an exemption order or a variation order may +appeal from a decision under subsection 490.02905(2) or +(2.2) or 490.029051(2) or (3) on any ground of appeal that +raises a question of law or of mixed law and fact. The ap- +peal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under +subsection +490.02905(2) +or +(2.2) +or +490.029051(2). +22 Section 490.02907 of the Act is renumbered as +subsection 490.02907(1) and is amended by adding +the following: +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 20-22 + +Page 23 +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +23 Subsection 490.02909(1) of the Act is replaced +by the following: +Termination order +490.02909 (1) The court shall make an order terminat- +ing the obligation if it is satisfied that the person has es- +tablished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact on the person of continuing the obliga- +tion, including on their privacy or liberty, would be +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +24 Subsection 490.02911(1) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 22-24 + +Page 24 +Obligation to advise police service +490.02911 (1) A person who was convicted of or found +not criminally responsible on account of mental disorder +for an offence outside Canada shall, if the offence is +equivalent to one referred to in paragraph (a) of the defi- +nition primary offence in subsection 490.011(1), advise a +police service within seven days after the day on which +they arrive in Canada of that fact and of +(a) their name, date of birth, gender, address and tele- +phone number in Canada; and +(b) to the best of their knowledge, +(i) the offence for which they were convicted or +found not criminally responsible, +(ii) the country — and, if applicable, the province, +state, territory or municipality in that country — in +which the offence was committed, +(iii) the day on which the offence was committed, +(iv) the day on which they were convicted of the of- +fence or found not criminally responsible for it, and +(v) if different from the day on which they were +convicted of the offence, the day on which the sen- +tence was imposed. +New obligation to advise +(1.1) The person is not required to advise the police ser- +vice again under subsection (1) unless they are later con- +victed of or found not criminally responsible on account +of mental disorder for another offence outside Canada re- +ferred to in that subsection. +25 The Act is amended by adding the following +before section 490.02912: +Application for exemption order +490.029111 (1) A person who is subject to an obliga- +tion under section 36.1 of the International Transfer of +Offenders Act may apply to a court of criminal jurisdic- +tion for an order exempting them from the obligation +within one year after the day of their transfer to Canada +under that Act. +Exemption order +(2) The court shall make an exemption order if it is satis- +fied that the person has established that +(a) there is no connection between the obligation and +the purpose of helping police services prevent or in- +vestigate crimes of a sexual nature by requiring the +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 24-25 + +Page 25 +registration of information relating to sex offenders +under the Sex Offender Information Registration Act; +or +(b) the impact of the obligation on the person, includ- +ing on their privacy or liberty, is grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +Factors +(3) In determining whether to make an exemption order, +the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Reasons for decision +(4) The court shall give reasons for its decision. +Removal of information from database +(5) If the court makes an exemption order, it shall also +make an order requiring the Royal Canadian Mounted +Police to permanently remove from the database all in- +formation that relates to the person that was registered +in the database on receipt of a copy of the Form 1 re- +ferred to in subparagraph 8(4)(a)(ii) of the International +Transfer of Offenders Act. +Application for variation order +490.029112 (1) A person who is subject to an obliga- +tion under section 36.1 of the International Transfer of +Offenders Act may, within one year after the day of their +transfer to Canada under that Act, apply to a court of +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +25 + +Page 26 +criminal jurisdiction for an order to vary the duration of +the obligation if +(a) the obligation applies for life under subsection +36.2(3) of that Act; and +(b) none of the offences in question listed in the Form +1 referred to in subparagraph 8(4)(a)(ii) of that Act +have an equivalent criminal offence with a maximum +term of imprisonment for life provided for in Canadi- +an law. +Variation order +(2) The court shall make the variation order if it is satis- +fied that the person has established that the offences in +question listed in that Form 1 do not demonstrate, or do +not form part of, a pattern of behaviour showing that the +person presents an increased risk of reoffending by com- +mitting a crime of a sexual nature. +Variation of duration +(3) If the court makes a variation order, it shall set out +the duration of the obligation in the order, which shall be +determined by applying paragraphs 36.2(2)(a) and (b) of +the International Transfer of Offenders Act to the of- +fence in question listed in that Form 1 whose equivalent +criminal offence has the longest maximum term of im- +prisonment provided for in Canadian law. +Reasons for decision +(4) The court shall give reasons for its decision. +Notification +(5) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +Appeal +490.029113 (1) The Attorney General or the person +who applied for an exemption order or a variation order +may +appeal +from +a +decision +under +subsection +490.029111(2) or 490.029112(2) or (3) on any ground of +appeal that raises a question of law or of mixed law and +fact. The appeal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under subsection 490.029111(2) or section 490.029112. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +25 + +Page 27 +Removal of information from database +(2) If an appeal court makes an exemption order, it shall +also make an order requiring the Royal Canadian Mount- +ed Police to permanently remove from the database all +information that relates to the person that was registered +in the database on receipt of a copy of the Form 1 re- +ferred to in subparagraph 8(4)(a)(ii) of the International +Transfer of Offenders Act. +Requirements relating to notice +490.029114 (1) If an appeal court quashes an exemp- +tion order, it shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision and shall cause the person who ap- +plied for the order to be informed of sections 4 to 7.1 of +the Sex Offender Information Registration Act, sections +490.031 and 490.0311 of this Act and section 119.1 of the +National Defence Act. +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +26 Section 490.02912 of the Act is amended by +adding the following after subsection (3): +Absolute discharge +(3.1) Despite subsections (2) and (3), a person may apply +for a termination order once they are absolutely dis- +charged under paragraph 672.54(a). +27 Subsection 490.02913(1) of the Act is replaced +by the following: +Termination order +490.02913 (1) The court shall make an order terminat- +ing the obligation if it is satisfied that the person has es- +tablished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact of continuing the obligation on the per- +son, including on their privacy or liberty, would be +grossly disproportionate to the public interest in +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 25-27 + +Page 28 +protecting society through the effective prevention or +investigation of crimes of a sexual nature, to be +achieved by the registration of information relating to +sex offenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +28 Paragraph 490.03(1)(b) of the Act is replaced +by the following: +(b) to the Attorney General if the disclosure is neces- +sary for the purpose of a proceeding under section +490.016, 490.023, 490.027, 490.02905, 490.029051, +490.02909, 490.029111, 490.029112, 490.02913, 490.04 or +490.05 or for the purpose of an appeal from a decision +made in any of those proceedings or in a proceeding +under section 490.012 or 490.013. +29 Subsection 490.031(3) of the Act is replaced by +the following: +Proof of certain facts by certificate +(3) In proceedings under subsection (1), a certificate of a +person referred to in paragraph 16(2)(b) of the Sex Of- +fender Information Registration Act stating that the sex +offender failed to report under section 4, 4.1, 4.2 or 4.3 — +or provide information under section 5 or notify a person +under subsection 6(1) or (1.01) — of that Act is evidence +of the statements contained in it without proof of the sig- +nature or official character of the person appearing to +have signed it. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 27-29 + +Page 29 +30 The portion of section 490.0311 of the Act be- +fore paragraph (a) is replaced by the following: +Offence +490.0311 Every person who knowingly provides false or +misleading information under subsection 5(1) or 6(1) or +(1.01) of the Sex Offender Information Registration Act +is guilty of an offence and liable +31 The Act is amended by adding the following +after section 490.0312: +Warrant +Warrant to arrest +490.03121 (1) If a justice is satisfied that there are rea- +sonable grounds to believe that a person has contravened +any of sections 4 to 5.1 of the Sex Offender Information +Registration Act, the justice may issue a warrant in Form +6.4 authorizing a peace officer to arrest the person and, +despite section 7.1 of that Act, bring them to any registra- +tion centre to remedy the contravention. +Conditions +(2) The warrant shall contain any conditions that the jus- +tice considers advisable to ensure that an arrest autho- +rized by the warrant is reasonable in the circumstances. +Execution of warrant +(3) The warrant may be executed anywhere in Canada. +Warrant in force +(4) The warrant remains in force until it is executed, un- +til a charge under section 490.031 is laid in respect of the +contravention or until the person has remedied the con- +travention. +No charge +(5) No charge shall be laid against the person in respect +of any contravention of any of sections 4 to 5.1 of that Act +that is remedied by the person after the warrant is issued. +32 The Act is amended by adding the following +after section 490.032: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 29-32 + +Page 30 +Additional Orders +Application for exemption order +490.04 (1) A person may apply to a court for an order +exempting them from +(a) an order made under section 490.012 on or after +April 15, 2011 but before the day on which this para- +graph comes into force; or +(b) an obligation under section 490.02901, or under +section 36.1 of the International Transfer of Offenders +Act, that began before the day on which this paragraph +comes into force. +Limitation — application +(2) A person is not permitted to apply under paragraph +(1)(b) if, on or after the day on which this subsection +comes into force, they have made an application for an +exemption order under section 490.02905 or 490.029111 +in respect of the same obligation. +Jurisdiction +(3) The application shall be made to +(a) a superior court of criminal jurisdiction, if the ap- +plication is made under paragraph (1)(a) in respect of +an order made by such a court; or +(b) a court of criminal jurisdiction, in any other case. +Limitation — exemption order +(4) The court shall not make an exemption order in re- +spect of an application made under paragraph (1)(a) if +(a) the designated offence that is the basis of the order +made under section 490.012 was prosecuted by indict- +ment, the sentence for that offence is a term of impris- +onment of two years or more and the victim of that of- +fence was under the age of 18 years; or +(b) before or after the order under section 490.012 was +made, the person +(i) was convicted of a primary offence — or convict- +ed of an offence under section 130 of the National +Defence Act in respect of a primary offence — that +is not the offence on the basis of which the order +was made, or +(ii) is or was, as a result of a conviction, subject to +another order or obligation under this or another +Act of Parliament to comply with the Sex Offender +Information Registration Act. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 31 +Exemption order +(5) Subject to subsection (4), the court shall make an ex- +emption order if it is satisfied that the person has estab- +lished that, at the time the order was made or the obliga- +tion began, +(a) there was no connection between the order or obli- +gation and the purpose of helping police services +prevent or investigate crimes of a sexual nature by re- +quiring the registration of information relating to sex +offenders under the Sex Offender Information Regis- +tration Act; or +(b) the impact of the order or the obligation on the +person, including on their privacy or liberty, was +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(6) In determining whether to make the exemption or- +der, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the order or obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Reasons for decision +(7) The court shall give reasons for its decision. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 32 +Removal of information from database +(8) If the court makes an exemption order, it shall also +make an order requiring the Royal Canadian Mounted +Police to permanently remove from the database all in- +formation that relates to the person that was registered +in the database on receipt of a copy of the order made +under section 490.012, the notice referred to in section +490.02901 or the Form 1 referred to in subparagraph +8(4)(a)(ii) of the International Transfer of Offenders Act, +as the case may be. +Application for variation order +490.05 (1) A person may apply to a court for an order to +vary the duration of +(a) an order made under section 490.012, if the order +applies for life under subsection 490.013(2.1), as it +read from time to time before the day on which this +paragraph comes into force; +(b) an obligation under section 490.019, if the obliga- +tion applies for life under paragraph 490.022(3)(d) and +none of the offences listed in the notice in Form 53 +served on the person in respect of the obligation have +a maximum term of imprisonment for life; +(c) an obligation under section 490.02901, if the obli- +gation +applies +for +life +under +paragraph +490.02904(3)(d), the obligation began before the day +on which this paragraph comes into force and the con- +dition set out in paragraph 490.029051(1)(b) is met; or +(d) an obligation under section 36.1 of the Interna- +tional Transfer of Offenders Act, if the obligation ap- +plies for life under subsection 36.2(3) of that Act, the +obligation began before the day on which this para- +graph comes into force and the condition set out in +paragraph 490.029112(1)(b) is met. +Limitation +(2) A person is not permitted to apply under paragraph +(1)(c) or (d) if they have made an application for a varia- +tion order under section 490.029051 or 490.029112 in re- +spect of the same obligation. +Jurisdiction +(3) The application shall be made to +(a) a superior court of criminal jurisdiction, if the ap- +plication is made under paragraph (1)(a) in respect of +an order made by such a court; or +(b) a court of criminal jurisdiction, in any other case. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 33 +Variation order +(4) The court shall make the variation order if it is satis- +fied that the person has established that the offences that +are the basis of the order or obligation do not demon- +strate, or do not form part of, a pattern of behaviour +showing that the person presents an increased risk of re- +offending by committing a crime of a sexual nature. +Variation of duration +(5) If the court makes a variation order, it shall set out +the duration of the order or obligation in the order, +which shall be determined by applying +(a) subsection 490.013(2) to the offence in question +with the longest maximum term of imprisonment, in +the case of an order under section 490.012; +(b) paragraphs 490.022(3)(a) and (b) to the offence in +question with the longest maximum term of imprison- +ment, in the case of an obligation under section +490.019; +(c) paragraphs 490.02904(3)(a) and (b) to the offence +in question whose equivalent offence has the longest +maximum term of imprisonment provided for in +Canadian law, in the case of an obligation under sec- +tion 490.02901; and +(d) paragraphs 36.2(2)(a) and (b) of the International +Transfer of Offenders Act to the offence in question +whose equivalent criminal offence has the longest +maximum term of imprisonment provided for in +Canadian law, in the case of an obligation under sec- +tion 36.1 of that Act. +Reasons for decision +(6) The court shall give reasons for its decision. +Notification +(7) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +Appeal +490.06 (1) The Attorney General or the person who ap- +plied for an exemption order or a variation order may ap- +peal from a decision under subsection 490.04(4) or (5) or +490.05(4) or (5) on any ground of appeal that raises a +question of law or of mixed law and fact. The appeal +court may +(a) dismiss the appeal; or +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 34 +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under subsection 490.04(5) or section 490.05. +Removal of information from database +(2) If an appeal court makes an exemption order, it shall +also make an order requiring the Royal Canadian Mount- +ed Police to permanently remove from the database all +information that relates to the person that was registered +in the database on receipt of a copy of the order made +under section 490.012, the notice referred to in section +490.02901 or the Form 1 referred to in subparagraph +8(4)(a)(ii) of the International Transfer of Offenders Act, +as the case may be. +Requirements relating to notice +490.07 (1) If an appeal court quashes an exemption or- +der, it shall cause the Commissioner of the Royal Canadi- +an Mounted Police and the Attorney General of the +province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision and shall cause the person who ap- +plied for the order to be informed of sections 4 to 7.1 of +the Sex Offender Information Registration Act, sections +490.031 and 490.0311 of this Act and section 119.1 of the +National Defence Act. +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +33 Subsection 703(2) of the Act is replaced by the +following: +Warrant effective in a province +(2) Despite any other provision of this Act but subject to +subsections 487.0551(2), 490.03121(3) and 705(3), a war- +rant of arrest or committal that is issued by a justice or +provincial court judge may be executed anywhere in the +province in which it is issued. +34 The Act is amended by adding the following +after section 726.2: +Inquiry by court +726.3 When imposing a sentence, a court must inquire +of the prosecutor if reasonable steps were taken to deter- +mine whether the victim wishes to receive information +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 32-34 + +Page 35 +regarding the sentence and its administration and must, +if known, enter the victim’s wishes into the record of the +proceedings. +35 Section 743.2 of the Act is replaced by the fol- +lowing: +Report by court to Correctional Service +743.2 A court that sentences or commits a person to +penitentiary shall forward to the Correctional Service of +Canada its reasons and recommendation relating to the +sentence or committal, any relevant reports that were +submitted to the court, any other information relevant to +administering the sentence or committal and the name +and contact information for any victim who wishes to re- +ceive information under the Corrections and Conditional +Release Act. +36 Part XXVIII of the Act is amended by adding +the following after Form 6.2: +FORM 6.3 +(Section 490.0132) +Summons to Appear for the +Purposes of Section 490.0132 +Canada, +Province of ................. +(territorial division) +To (name of person), of ................. , born on (date of +birth): +Because on (date) at (hour) at (place) a sentence was +imposed on you — or a verdict of not criminally re- +sponsible on account of mental disorder was ren- +dered in respect of you — for a primary offence and +the court did not, at the time the sentence was im- +posed or the verdict was rendered, consider whether +an order to comply with the Sex Offender Informa- +tion Registration Act should be made under any of +subsections 490.012(1) to (3) of the Criminal Code; +You are ordered, in His Majesty’s name, to appear on +(date) at (hour) at (place) for the purposes of consid- +ering whether an order should be made under any of +subsections 490.012(1) to (3) of the Criminal Code in +respect of the primary offence for which the sentence +was imposed or the verdict of not criminally respon- +sible on account of mental disorder was rendered. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 34-36 + +Page 36 +You are warned that, unless you have a lawful ex- +cuse, it is an offence under subsection 145(3) of the +Criminal Code to fail to appear as required in this +summons. +If you commit an offence under subsection 145(3) of +the Criminal Code, a warrant for your arrest may be +issued (section 512 or 512.1 of the Criminal Code) +and you may be liable to a fine or to imprisonment, +or to both. +Signed on (date), at (place). +(Signature of judge, justice or clerk of the court) +(Name of the judge or justice) +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +36 + +Page 37 +FORM 6.4 +(Section 490.03121) +Warrant for Arrest +Canada +Province of ................. +(territorial division) +To the peace officers in (territorial division): +This warrant is issued for the arrest of (name of per- +son), of ................. , born on (date of birth). +Whereas (name of person) contravened a require- +ment, under the Criminal Code or another Act of Par- +liament, to comply with sections 4 to 5.1 of the Sex +Offender Information Registration Act; +This is, therefore, to command you, in His Majesty’s +name, to arrest (name of person) without delay in or- +der to bring them to a registration centre, as defined +in subsection 3(1) of the Sex Offender Information +Registration Act, to remedy any contravention of any +of sections 4 to 5.1 of that Act. +Signed on (date), at (place). +............................................ +(Signature of justice) +............................................ +(Name of the justice who has issued this warrant) +37 Form 34.2 of Part XXVIII of the Act is replaced +by the following: +FORM 34.2 +(Subsection 722(4)) +Victim Impact Statement +This form may be used to provide a description of +the physical or emotional harm, property damage or +economic loss suffered by you as the result of the +commission of an offence, as well as a description of +the impact of the offence on you. You may attach ad- +ditional pages if you need more space. +Your statement must not include +• any statement about the offence or the offender +that is not relevant to the harm or loss you suf- +fered; +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 36-37 + +Page 38 +• any unproven allegations; +• any comments about any offence for which the +offender was not convicted; +• any complaint about any individual, other than +the offender, who was involved in the investiga- +tion or prosecution of the offence; or +• except with the court’s approval, an opinion or +recommendation about the sentence. +You may present a detailed account of the impact the +offence has had on your life. The following sections +are examples of information you may wish to include +in your statement. You are not required to include all +of this information. +Emotional impact +Describe how the offence has affected you emotion- +ally. For example, think of +• your lifestyle and activities; +• your relationships with others such as your +spouse, family and friends; +• your ability to work, attend school or study; and +• your feelings, emotions and reactions as they re- +late to the offence. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +37 + +Page 39 +Physical impact +Describe how the offence has affected you physically. +For example, think of +• ongoing physical pain, discomfort, illness, scar- +ring, disfigurement or physical limitation; +• hospitalization or surgery you have had because +of the offence; +• treatment, physiotherapy or medication you +have been prescribed; +• the need for any further treatment or the expec- +tation that you will receive further treatment; and +• any permanent or long-term disability. + + + + +Economic impact +Describe how the offence has affected you financial- +ly. For example, think of +• the value of any property that was lost or dam- +aged and the cost of repairs or replacement; +• any financial loss due to missed time from work; +• the cost of any medical expenses, therapy or +counselling; +• any costs or losses that are not covered by insur- +ance. +Please note that this is not an application for com- +pensation or restitution. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +37 + +Page 40 +Fears for security +Describe any fears you have for your security or that +of your family and friends. For example, think of +• concerns with respect to contact with the offend- +er; and +• concerns with respect to contact between the of- +fender and members of your family or close +friends. + + + + +Drawing, poem or letter +You may use this space to draw a picture or write a +poem or letter if it will help you express the impact +that the offence has had on you. + + + + +□ I would like to present my statement in court. +□ I would like to receive information respecting the +sentence imposed on the offender and its administra- +tion. +To the best of my knowledge, the information con- +tained in this statement is true. +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +If you completed this statement on behalf of the vic- +tim, please indicate the reasons why you did so and +the nature of your relationship with the victim. + + +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +38 Form 48.2 of Part XXVIII of the Act is replaced +by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 37-38 + +Page 41 +FORM 48.2 +(Subsection 672.5(14)) +Victim Impact Statement — Not +Criminally Responsible +This form may be used to provide a description of +the physical or emotional harm, property damage or +economic loss suffered by you arising from the con- +duct for which the accused person was found not +criminally responsible on account of mental disorder, +as well as a description of the impact that the con- +duct has had on you. You may attach additional +pages if you need more space. +Your statement must not include +• any statement about the conduct of the accused +that is not relevant to the harm or loss suffered by +you; +• any unproven allegations; +• any comments about any conduct for which the +accused was not found not criminally responsible; +• any complaint about any individual, other than +the accused, who was involved in the investigation +or prosecution of the offence; or +• except with the court’s or Review Board’s ap- +proval, an opinion or recommendation about the +disposition. +The following sections are examples of information +you may wish to include in your statement. You are +not required to include all of this information. +Emotional impact +Describe how the accused’s conduct has affected you +emotionally. For example, think of +• your lifestyle and activities; +• your relationships with others such as your +spouse, family and friends; +• your ability to work, attend school or study; and +• your feelings, emotions and reactions as these +relate to the conduct. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +38 + +Page 42 +Physical impact +Describe how the accused’s conduct has affected you +physically. For example, think of +• ongoing physical pain, discomfort, illness, scar- +ring, disfigurement or physical limitation; +• hospitalization or surgery you have had because +of the conduct of the accused; +• treatment, physiotherapy or medication you +have been prescribed; +• the need for any further treatment or the expec- +tation that you will receive further treatment; and +• any permanent or long-term disability. + + + + +Economic impact +Describe how the accused’s conduct has affected you +financially. For example, think of +• the value of any property that was lost or dam- +aged and the cost of repairs or replacement; +• any financial loss due to missed time from work; +• the cost of any medical expenses, therapy or +counselling; and +• any costs or losses that are not covered by insur- +ance. +Please note that this is not an application for com- +pensation or restitution. + + + + +Fears for security +Describe any fears you have for your security or that +of your family and friends. For example, think of +• concerns with respect to contact with the ac- +cused; and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +38 + +Page 43 +• concerns with respect to contact between the ac- +cused and members of your family or close +friends. + + + + +Drawing, poem or letter +You may use this space to draw a picture or write a +poem or letter if it will help you express the impact +that the accused’s conduct has had on you. + + + + +□ I would like to read or present my statement (in +court or before the Review Board). +□ I would like to receive information respecting any +hearings held to make or review a disposition in re- +spect of the accused. +□ I would like to receive information respecting any +disposition made in respect of the accused. +□ If the accused is discharged absolutely or condi- +tionally, I would like to receive notice of that dis- +charge and of the accused’s intended place of resi- +dence. +To the best of my knowledge, the information con- +tained in this statement is true. +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +39 Section 2 of Form 52 of Part XXVIII of the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of .................. years af- +ter this order is made (or if paragraph 490.013(2)(c) or +any of subsections 490.013(3), (5) or (6) of the Criminal +Code applies, for life). +40 (1) The paragraph of Form 54 of Part XXVIII +of the Act that begins with “Because, on (date)” +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 38-40 + +Page 44 +and ends with “490.011(1) of the Criminal Code” is +replaced by the following: +Because, on (date), you were convicted of or found not +criminally responsible on account of mental disorder for +an offence (or offences) in (location of offence(s)) that +the Attorney General of the province, or the minister of +justice of the territory, has identified as being equivalent +to (description of offence(s)) under (applicable provi- +sion(s) of the Criminal Code), an offence (or offences) re- +ferred to in paragraph (a) of the definition primary of- +fence in subsection 490.011(1) of the Criminal Code; +(2) Section 2 of Form 54 of Part XXVIII of the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of .................. years af- +ter the day on which you were sentenced or found not +criminally responsible on account of mental disorder for +the offence (or if paragraph 490.02904(3)(c) or (d) of the +Criminal Code applies, for life because you were convict- +ed of or found not criminally responsible on account of +mental disorder for an offence (or offences) that the At- +torney General of the province, or the minister of justice +of the territory, has identified as equivalent to (descrip- +tion of offence(s)) under (applicable offence provision(s) +of the Criminal Code), an offence (or offences) referred +to in paragraph (a) of the definition primary offence in +subsection 490.011(1) of the Criminal Code) or for any +shorter period determined under subsection 490.02904(2) +of the Criminal Code. +(3) Form 54 of Part XXVIII of the Act is amended +by adding the following after section 6: +6.1 You have the right to apply to a court to vary the du- +ration of the obligation to comply with the Sex Offender +Information Registration Act if the obligation applies for +life because you were convicted or found not criminally +responsible on account of mental disorder for more than +one offence, and you have the right to appeal the decision +of that court. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +40 + +Page 45 +2004, c. 10 +Sex Offender Information +Registration Act +41 (1) Paragraphs 6(1)(a) and (b) of the Sex Of- +fender Information Registration Act are re- +placed by the following: +(a) at least 14 days before the sex offender’s departure +— of the dates of their departure and return and of ev- +ery address or, if the address is unknown, every loca- +tion at which they expect to stay in Canada or outside +Canada — if they expect not to be at their main resi- +dence or any of their secondary residences for a period +of seven or more consecutive days; +(b) within seven days after their departure — of the +date of their return and of every address or, if the ad- +dress is unknown, every location at which they are +staying in Canada or outside Canada — if they decide, +after departure, not to be at their main residence or +any of their secondary residences for a period of seven +or more consecutive days or if they have not given a +notification required under paragraph (a); and +(2) Paragraphs 6(1.01)(a) to (d) of the Act are re- +placed by the following: +(a) at least 14 days before the sex offender’s departure +— of the dates of their departure and return and of ev- +ery address or, if the address is unknown, every loca- +tion at which they expect to stay in Canada — if they +expect not to be at their main residence or any of their +secondary residences for a period of seven or more +consecutive days; +(b) at least 14 days before their departure — of the +dates of their departure and return and of every ad- +dress or, if the address is unknown, every location at +which they expect to stay outside Canada; +(c) within seven days after their departure — of the +date of their return and of every address or, if the ad- +dress is unknown, every location at which they are +staying in Canada — if they decide, after departure, +not to be at their main residence or any of their sec- +ondary residences for a period of seven or more con- +secutive days or if they have not given a notification +required under paragraph (a); +(d) without delay, after their departure — of the date +of their return and of every address or, if the address +is unknown, every location at which they are staying +outside Canada — if they decide, after departure, to +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Section +41 + +Page 46 +extend their stay beyond the date of return that they +indicated in the notification they gave under para- +graph (b) or if they have not given a notification under +paragraph (b); and +(3) Section 6 of the Act is amended by adding the +following after subsection (1.01): +Exception +(1.02) Despite paragraph (1)(a) or (1.01)(a) or (b), as the +case may be, a sex offender who has a reasonable excuse +for not complying with the requirement to give at least 14 +days’ notice shall notify a person who collects informa- +tion at the registration centre referred to in section 7.1 as +soon as feasible before their departure of the dates of +their departure and return and of every address or, if the +address is unknown, every location at which they expect +to stay in Canada or outside Canada. +42 Subsections 8.1(3) and (4) of the Act are re- +placed by the following: +Registration of information — exemption orders +(3) A person who registers information for the Attorney +General of a province, or the minister of justice of a terri- +tory, may register in the database the fact that a person +has applied in that jurisdiction for an exemption order +under section 490.023, 490.02905, 490.029111 or 490.04 of +the Criminal Code. +Registration of information — exemption orders +(4) When the Attorney General of a province, or the min- +ister of justice of a territory, receives a notice referred to +in +section +490.025 +or +subsection +490.02907(1), +490.029114(1) or 490.07(1) of the Criminal Code, a person +who registers information for the Attorney General, or +the minister of justice, shall register without delay in the +database the fact that the court refused to make an ex- +emption order under subsection 490.023(2), 490.02905(2), +490.029111(2) or 490.04(5) of that Act or that the appeal +court dismissed an appeal from such a decision or +quashed an exemption order. +43 (1) Subsection 15(1) of the Act is replaced by +the following: +Retention of information +15 (1) Subject to subsections (2) and (3) and regulations +made under paragraphs 19(3)(b) and (d), information +that is registered in the database in accordance with this +Act shall be kept in the database until 50 years have +elapsed after the death of the sex offender to whom it re- +lates. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 41-43 + +Page 47 +(2) Subsection 15(2) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) the person who is subject to the order is granted +an exemption order under subsection 490.04(5) of the +Criminal Code or on an appeal from a decision made +under that subsection. +(3) Paragraph 15(3)(c) of the Act is replaced by +the following: +(c) the person who is subject to the obligation is +granted an exemption order under subsection +490.023(2), 490.02905(2), 490.029111(2) or 490.04(5) of +the Criminal Code or subsection 227.1(4) of the Na- +tional Defence Act or on an appeal from a decision +made under that subsection. +44 (1) Paragraph 16(2)(b) of the Act is replaced +by the following: +(b) a member or employee of, or a person retained by, +a police service in the province in which a sex offend- +er’s main residence is located who consults the infor- +mation to verify compliance by the sex offender with +an order or with an obligation under section 490.019 or +490.02901 of the Criminal Code, section 227.06 of the +National Defence Act or section 36.1 of the Interna- +tional Transfer of Offenders Act; +(2) Paragraph 16(4)(c) of the Act is amended by +adding the following after subparagraph (i): +(i.1) to enable them to verify the sex offender’s +compliance with section 5, +(3) Paragraph 16(4)(c) of the Act is amended by +striking out “or” at the end of subparagraph (ii), +by adding “or” at the end of subparagraph (iii) +and by adding the following after that subpara- +graph: +(iv) to enable them to obtain a warrant under sub- +section 490.03121(1) of the Criminal Code and exe- +cute the warrant; +(4) Subsection 16(4) of the Act is amended by +adding the following after paragraph (f): +(f.1) unless the disclosure is to a prosecutor, judge or +justice in a proceeding relating to an application for a +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 43-44 + +Page 48 +warrant referred to in subparagraph (c)(iv), and the +information is relevant to the application; +2004, c. 21 +International Transfer of +Offenders Act +45 Section 36.1 of the International Transfer of +Offenders Act is replaced by the following: +Obligation +36.1 If the criminal offence identified under section 15 +or 36.3 is an offence referred to in paragraph (a) or (f) of +the definition primary offence in subsection 490.011(1) +of the Criminal Code, the person is required to comply +with the Sex Offender Information Registration Act. +46 (1) Paragraphs 36.2(2)(a) and (b) of the Act are +replaced by the following: +(a) subject to subsections (3) and (4), ends 10 years af- +ter the day on which the sentence was imposed or the +person was found not criminally responsible on ac- +count of mental disorder if the maximum term of im- +prisonment provided for in Canadian law for the +equivalent criminal offence is two or five years; +(b) subject to subsections (3) and (4), ends 20 years af- +ter the day on which the sentence was imposed or the +person was found not criminally responsible on ac- +count of mental disorder if the maximum term of im- +prisonment provided for in Canadian law for the +equivalent criminal offence is 10 or 14 years; and +(2) Subsections 36.2(3) to (6) of the Act are re- +placed by the following: +Duration — if more than one offence +(3) The obligation applies for life if the person was con- +victed of, or found not criminally responsible on account +of mental disorder for, more than one offence in respect +of which the equivalent criminal offence is an offence re- +ferred to in paragraph (a) or (f) of the definition primary +offence in subsection 490.011(1) of the Criminal Code. +Duration — if previous obligation +(4) The obligation applies for life if the person, before or +after the coming into force of paragraphs (a) and (b), +(a) was previously convicted of a primary offence, as +defined in subsection 490.011(1) of the Criminal Code, +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 44-46 + +Page 49 +or previously convicted under section 130 of the Na- +tional Defence Act in respect of such a primary of- +fence; or +(b) is or was subject to an order or obligation under +this or another Act of Parliament to comply with the +Sex Offender Information Registration Act. +47 (1) The paragraph of Form 1 of the schedule +to the Act that begins with “And because you” +and ends with “490.011(1) of the Criminal Code” is +replaced by the following: +And because you were convicted of or found not crimi- +nally responsible on account of mental disorder for (de- +scription, date and location of offence(s)) that the Minis- +ter has identified as being equivalent to (description of +offence(s)) under (applicable provision(s) of the Crimi- +nal Code), an offence (or offences) referred to in para- +graph (a) or (f) of the definition primary offence in sub- +section 490.011(1) of the Criminal Code; +(2) Section 2 of Form 1 of the schedule to the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of ...... years after the +day on which you were sentenced or found not criminally +responsible on account of mental disorder for the offence +(or if paragraph 36.2(2)(c) or subsection 36.2(3) or (4) of +the International Transfer of Offenders Act applies, for +life because you were convicted of or found not criminal- +ly responsible on account of mental disorder for an of- +fence (or offences) that the Minister has identified as +being equivalent to (description of offence(s)) under (ap- +plicable offence provision(s) of the Criminal Code), an +offence (or offences) referred to in paragraph (a) or (f) of +the definition primary offence in subsection 490.011(1) +of the Criminal Code). +(3) Form 1 of the schedule to the Act is amended +by adding the following after item 5: +5.1 You have the right to apply to a court to exempt you +from the obligation to comply with the Sex Offender In- +formation Registration Act, and the right to appeal the +decision of that court. +5.2 You have the right to apply to a court to vary the du- +ration of the obligation to comply with the Sex Offender +Information Registration Act if the obligation applies for +life because you were convicted or given a verdict of not +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +International Transfer of Offenders Act +Sections 46-47 + +Page 50 +criminally responsible on account of mental disorder for +more than one offence, and you have the right to appeal +the decision of that court. +Coordinating Amendments +2015, c. 23 +48 (1) In this section, other Act means chapter 23 +of the Statutes of Canada, 2015. +(2) On the first day on which both section 29 of +the other Act and section 6 of this Act are in +force, paragraph (a) of the definition sexual of- +fence against a child in subsection 2(1) of the Act +enacted by that section 29 is replaced by the fol- +lowing: +(a) a designated offence, as defined in subsection +490.011(1) of the Criminal Code, that is committed +against a person who is under 18 years of age, other +than a secondary offence, as defined in that subsec- +tion, for which the prosecutor has not, for the purpos- +es of subsection 490.012(5) of that Act, established be- +yond a reasonable doubt that the offender committed +the offence with the intent to commit a primary of- +fence, as defined in that subsection 490.011(1); or +(3) If section 30 of the other Act comes into force +before section 29 of this Act, then that section 29 +is deemed never to have come into force and is +repealed. +(4) If section 29 of this Act comes into force be- +fore section 30 of the other Act, then that section +30 is repealed. +(5) If section 30 of the other Act comes into force +on the same day as section 29 of this Act, then +that section 29 is deemed never to have come into +force and is repealed. +(6) If section 31 of the other Act comes into force +before section 30 of this Act, then that section 30 +is deemed never to have come into force and is +repealed. +(7) If section 30 of this Act comes into force be- +fore section 31 of the other Act, then that section +31 is repealed. +(8) If section 31 of the other Act comes into force +on the same day as section 30 of this Act, then +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +International Transfer of Offenders Act +Sections 47-48 + +Page 51 +that section 30 is deemed never to have come into +force and is repealed. +Bill C-291 +48.1 (1) Subsections (2) to (4) apply if Bill C- 291, +introduced in the 1st session of the 44th Parlia- +ment and entitled An Act to amend the Criminal +Code and to make consequential amendments to +other Acts (child sexual abuse and exploitation +material) (in this section referred to as the “oth- +er Act”), receives royal assent. +(2) If section 8 of the other Act comes into force +before subsection 6(2) of this Act, then subpara- +graph (a)(xi) of the definition primary offence in +subsection 490.011(1) of the Criminal Code is re- +placed by the following: +(xi) section 163.1 (child sexual abuse and exploita- +tion material), +(3) If subsection 6(2) of this Act comes into force +before section 8 of the other Act, then that sec- +tion 8 is replaced by the following: +8 Subparagraph (a)(xi) of the definition primary +offence in subsection 490.011(1) of the Act is re- +placed by the following: +(xi) section 163.1 (child sexual abuse and exploita- +tion material), +(4) If section 8 of the other Act comes into force +on the same day as subsection 6(2) of this Act, +then that section 8 is deemed to have come into +force before that subsection 6(2) and subsection +(2) applies as a consequence. +Coming into Force +Order in council +49 Section 35 comes into force on a day to be +fixed by order of the Governor in Council. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Coordinating Amendments +Sections 48-49 + +Page 52 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-12_4.txt b/task6_model_deployment/assets/S-12_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..d2aa8e596e8b01d2e1f02ebe1eccf41cc01ed749 --- /dev/null +++ b/task6_model_deployment/assets/S-12_4.txt @@ -0,0 +1,2393 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 28 +An Act to amend the Criminal Code, the Sex +Offender Information Registration Act and +the International Transfer of Offenders Act +ASSENTED TO +OCTOBER 26, 2023 +BILL S-12 + +Page 2 +SUMMARY +This enactment amends the Criminal Code, the Sex Offender In- +formation Registration Act and the International Transfer of Of- +fenders Act to, among other things, +(a) require compliance with the Sex Offender Information +Registration Act for persons who are convicted of an offence +of a sexual nature against a child and for persons who have +been convicted on separate occasions of two or more of- +fences of a sexual nature; +(b) require other persons who are convicted of, or receive a +verdict of not criminally responsible on account of mental +disorder for, an offence of a sexual nature to comply with that +Act unless a court is satisfied that doing so would have no +connection to the purposes of that Act or that the impact on +the person of doing so would be grossly disproportionate to +those purposes; +(c) provide that an order to comply with that Act as a result +of convictions, or verdicts of not criminally responsible on ac- +count of mental disorder, for two or more offences of a sexu- +al nature that are dealt with in the same proceeding — or an +obligation to comply with that Act as a result of convictions, +or such verdicts, for two or more offences of a sexual nature +— does not apply for life if a court is satisfied that the of- +fences do not demonstrate a pattern of behaviour showing +that the person presents an increased risk of reoffending by +committing such an offence; +(d) authorize a peace officer to obtain a warrant to arrest a +person who has contravened any of sections 4 to 5.1 of that +Act and bring them to a registration centre to remedy that +contravention; and +(e) clarify the obligations in section 6 of that Act respecting +the notice that sex offenders who plan to absent themselves +from their residence must provide. +The enactment also amends the Criminal Code to, among other +things, codify the process for modifying and revoking publica- +tion bans, and add a requirement for sentencing courts to in- +quire into whether the victim of an offence would like to receive +information about the administration of the offender’s sentence +and, in the affirmative, provide the Correctional Service of +Canada with the victim’s contact information. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 28 +An Act to amend the Criminal Code, the Sex Offender +Information Registration Act and the International +Transfer of Offenders Act +[Assented to 26th October, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1 Paragraph 153.1(1)(a) of the Criminal Code is +replaced by the following: +(a) an indictable offence and liable to imprisonment +for a term not exceeding 10 years; or +2 (1) Subparagraph 486.4(1)(a)(i) of the Act is re- +placed by the following: +(i) an offence under section 151, 152, 153, 153.1, +155, 160, 162, 162.1, 163.1, 170, 171, 171.1, 172, 172.1, +172.2, 173, 213, 271, 272, 273, 279.01, 279.011, 279.02, +279.03, 280, 281, 286.1, 286.2, 286.3, 346 or 347, or +(2) Paragraph 486.4(2)(a) of the Act is replaced by +the following: +(a) as soon as feasible, inform any witness under the +age of 18 years and the victim of the right to make an +application for the order; +(3) Subsection 486.4(2) of the Act is amended by +adding “and” at the end of paragraph (b) and by +adding the following after that paragraph: +(c) if an order is made, as soon as feasible, inform the +witnesses and the victim who are the subject of that +order of its existence and of their right to apply to re- +voke or vary it. +2021-2022-2023 + +Page 4 +(4) Subsection 486.4(2.2) of the Act is amended by +striking out “and” at the end of paragraph (a), by +adding “and” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) if an order is made, as soon as feasible, inform the +victim of the existence of the order and of their right to +apply to revoke or vary it. +(5) Subsection 486.4(4) of the Act is replaced by +the following: +Inquiry by court +(3.1) If the prosecutor makes an application for an order +under paragraph (2)(b) or (2.2)(b), the presiding judge or +justice shall +(a) if the victim or witness is present, inquire of the +victim or witness if they wish to be the subject of the +order; +(b) if the victim or witness is not present, inquire of +the prosecutor if, before the application was made, +they determined if the victim or witness wishes to be +the subject of the order; and +(c) in any event, advise the prosecutor of their duty +under subsection (3.2). +Duty to inform +(3.2) If the prosecutor makes the application, they shall, +as soon as feasible after the presiding judge or justice +makes the order, inform the judge or justice that they +have +(a) informed the witnesses and the victim who are the +subject of the order of its existence; +(b) determined whether they wish to be the subject of +the order; and +(c) informed them of their right to apply to revoke or +vary the order. +Limitation +(4) An order made under this section does not apply in +either of the following circumstances: +(a) the disclosure of information is made in the course +of the administration of justice when the purpose of +the disclosure is not one of making the information +known in the community; or +(b) the disclosure of information is made by a person +who is the subject of the order and is about that +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +2 + +Page 5 +person and their particulars, in any forum and for any +purpose, and they did not intentionally or recklessly +reveal the identity of or reveal particulars likely to +identify any other person whose identity is protected +by an order prohibiting the publication in any docu- +ment or the broadcasting or transmission in any way +of information that could identify that other person. +(6) Section 486.4 of the Act is amended by adding +the following after subsection (4): +Limitation — victim or witness +(5) An order made under this section does not apply in +respect of the disclosure of information by the victim or +witness when it is not the purpose of the disclosure to +make the information known to the public, including +when the disclosure is made to a legal professional, a +health care professional or a person in a relationship of +trust with the victim or witness. +3 (1) Subsection 486.5(3) of the Act is replaced +with the following: +Limitation +(3) An order made under this section does not apply in +either of the following circumstances: +(a) the disclosure of information is made in the course +of the administration of justice when the purpose of +the disclosure is not one of making the information +known in the community; or +(b) the disclosure of information is made by a person +who is the subject of the order and is about that per- +son and their particulars, in any forum and for any +purpose, and they did not intentionally or recklessly +reveal the identity of or reveal particulars likely to +identify any other person whose identity is protected +by an order prohibiting the publication in any docu- +ment or the broadcasting or transmission in any way +of information that could identify that other person. +Limitation — victim, etc. +(3.1) An order made under this section does not apply in +respect of the disclosure of information by the victim, +witness or justice system participant when it is not the +purpose of the disclosure to make the information known +to the public, including when the disclosure is made to a +legal professional, a health care professional or a person +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 2-3 + +Page 6 +in a relationship of trust with the victim, or witness or +justice system participant. +(2) Section 486.5 of the Act is amended by adding +the following after subsection (5): +Duties — judge or justice +(5.1) If the prosecutor makes an application for an order +under subsection (1) or (2), the judge or justice shall +(a) if the victim, witness or justice system participant +is present, inquire of them if they wish to be the sub- +ject of the order; +(b) if the victim, witness or justice system participant +is not present, inquire of the prosecutor if, before the +application was made, they determined whether the +victim, witness or justice system participant wishes to +be the subject of the order; and +(c) in any event, advise the prosecutor of their duty +under subsection (8.2). +(3) Section 486.5 of the Act is amended by adding +the following after subsection (8): +Supplementary duty — judge or justice +(8.1) If an order is made, the judge or justice shall, as +soon as feasible, inform the victims, witnesses and justice +system participants who are the subject of that order of +its existence and of their right to apply to revoke or vary +it. +Duty to inform +(8.2) If the prosecutor makes the application, they shall, +as soon as feasible after the judge or justice makes the or- +der, inform the judge or justice that they have +(a) informed the victims, witnesses and justice system +participants who are the subject of the order of its ex- +istence; +(b) determined whether they wish to be the subject of +the order; and +(c) informed them of their right to apply to revoke or +vary the order. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +3 + +Page 7 +4 The Act is amended by adding the following af- +ter section 486.5: +Application — vary or revoke +486.51 (1) If a person who is the subject of an order +made under section 486.4 or 486.5 requests that the pros- +ecutor have it varied or revoked, the prosecutor shall, as +soon as feasible, make an application to vary or revoke +the order on their behalf. +Order — vary or revoke +(2) If an application to vary or revoke an order made un- +der section 486.4 or 486.5 is made by the person who is +the subject of the order or by any other person, including +a prosecutor, who is acting on their behalf, the court that +made the order or, if that court is for any reason unable +to act, another court of equivalent jurisdiction in the +same province shall, without holding a hearing, vary or +revoke the order, unless the court is of the opinion that to +do so may affect the privacy interests of any person who +is the subject of any order prohibiting the publication in +any document or the broadcasting or transmission in any +way of information that could identify that person. +Hearing +(3) If the court is of the opinion that varying or revoking +the order that is the subject of an application referred to +in subsection (2) may affect the privacy interests of any +person who is the subject of any order prohibiting the +publication in any document or the broadcasting or +transmission in any way of information that could identi- +fy that person, the court shall hold a hearing to deter- +mine whether the order should be varied or revoked. +Factor +(4) In order to determine whether the order should be +varied, the court shall take into account whether it is pos- +sible to do so in a manner that protects the privacy inter- +ests of any other person who is the subject of any order +prohibiting the publication in any document or the +broadcasting or transmission in any way of information +that could identify that person. +Notice +(5) The applicant is not required to provide notice of the +application to vary or revoke the order to the accused. +Submissions +(6) The accused shall not be permitted to make submis- +sions in relation to the application. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +4 + +Page 8 +Notice of change +(7) If the order is varied or revoked, the prosecutor shall +notify the accused. +5 Section 486.6 of the Act is amended by adding +the following after subsection (1): +Prosecution — limitation +(1.1) A prosecutor shall not commence or continue a +prosecution against a person who is the subject of the or- +der unless, in the opinion of the prosecutor, +(a) the person knowingly failed to comply with the or- +der; +(b) the privacy interests of another person who is the +subject of any order prohibiting the publication in any +document or the broadcasting or transmission in any +way of information that could identify that person +have been compromised; and +(c) a warning to the individual is not appropriate. +6 (1) The portion of subsection 490.011(1) of the +Act before the definition crime of a sexual nature is +replaced by the following: +Definitions +490.011 (1) The following definitions apply in this sec- +tion and in sections 490.012 to 490.07. +(2) The definition designated offence in subsec- +tion 490.011(1) of the Act is replaced by the follow- +ing: +designated offence means a primary offence or a sec- +ondary offence. (infraction désignée) +(3) Subsection 490.011(1) of the Act is amended by +adding the following in alphabetical order: +primary offence means +(a) an offence under any of the following provisions: +(i) subsection 7(4.1) (offence in relation to sexual +offences against children), +(ii) section 151 (sexual interference), +(iii) section 152 (invitation to sexual touching), +(iv) section 153 (sexual exploitation), +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 4-6 + +Page 9 +(v) section 153.1 (sexual exploitation of person with +disability), +(vi) section 155 (incest), +(vii) subsection 160(1) (bestiality), +(viii) subsection 160(2) (compelling the commis- +sion of bestiality), +(ix) subsection 160(3) (bestiality in presence of or +by a child), +(x) section 162.1 (publication, etc., of an intimate +image without consent), +(xi) section 163.1 (child pornography), +(xii) section 170 (parent or guardian procuring sex- +ual activity), +(xiii) section 171.1 (making sexually explicit mate- +rial available to child), +(xiv) section 172.1 (luring a child), +(xv) section 172.2 (agreement or arrangement — +sexual offence against child), +(xvi) subsection 173(2) (exposure), +(xvii) section 271 (sexual assault), +(xviii) section 272 (sexual assault with a weapon, +threats to a third party or causing bodily harm), +(xix) section 273 (aggravated sexual assault), +(xx) subsection 273.3(2) (removal of a child from +Canada), +(xxi) section 279.011 (trafficking — person under +18 years), +(xxii) subsection 279.02(2) (material benefit — +trafficking of person under 18 years), +(xxiii) subsection 279.03(2) (withholding or de- +stroying documents — trafficking of person under +18 years), +(xxiv) subsection 286.1(2) (obtaining sexual ser- +vices for consideration from person under 18 +years), +(xxv) subsection 286.2(2) (material benefit from +sexual services provided by person under 18 years), +and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 10 +(xxvi) subsection 286.3(2) (procuring — person un- +der 18 years); +(b) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as they read from time to +time before January 4, 1983: +(i) section 144 (rape), +(ii) section 145 (attempt to commit rape), +(iii) section 149 (indecent assault on female), +(iv) section 156 (indecent assault on male), and +(v) subsection 246(1) (assault with intent) if the in- +tent is to commit an offence referred to in any of +subparagraphs (i) to (iv); +(c) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as enacted by section 19 of +An Act to amend the Criminal Code in relation to sex- +ual offences and other offences against the person +and to amend certain other Acts in relation thereto or +in consequence thereof, chapter 125 of the Statutes of +Canada, 1980-81-82-83: +(i) section 246.1 (sexual assault), +(ii) section 246.2 (sexual assault with a weapon, +threats to a third party or causing bodily harm), +and +(iii) section 246.3 (aggravated sexual assault); +(d) an offence under any of the following provisions of +the Criminal Code, chapter C-34 of the Revised +Statutes of Canada, 1970, as they read from time to +time before January 1, 1988: +(i) subsection 146(1) (sexual intercourse with a fe- +male under age of fourteen), +(ii) subsection 146(2) (sexual intercourse with a fe- +male between ages of fourteen and sixteen), +(iii) section 153 (sexual intercourse with step- +daughter), +(iv) section 157 (gross indecency), +(v) section 166 (parent or guardian procuring de- +filement), and +(vi) section 167 (householder permitting defile- +ment); +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 11 +(e) an offence under any of the following provisions of +this Act, as they read from time to time before Decem- +ber 6, 2014 : +(i) paragraph 212(1)(i) (stupefying or overpowering +for the purpose of sexual intercourse), +(ii) subsection 212(2) (living on the avails of prosti- +tution of person under 18 years), +(iii) subsection 212(2.1) (aggravated offence in rela- +tion to living on the avails of prostitution of person +under 18 years), and +(iv) subsection 212(4) (prostitution of person under +18 years); or +(f) an attempt or conspiracy to commit an offence re- +ferred to in any of paragraphs (a) to (e). (infraction +primaire) +secondary offence means +(a) an offence under any of the following provisions: +(i) section 162 (voyeurism), +(ii) subsection 173(1) (indecent acts), +(iii) section 177 (trespassing at night), +(iv) section 231 (murder), +(v) section 234 (manslaughter), +(vi) paragraph 245(1)(a) (administering noxious +thing with intent to endanger life or cause bodily +harm), +(vii) paragraph 245(1)(b) (administering noxious +thing with intent to aggrieve or annoy), +(viii) section 246 (overcoming resistance to com- +mission of offence), +(ix) section 264 (criminal harassment), +(x) section 279 (kidnapping), +(xi) section 279.01 (trafficking in persons), +(xii) subsection 279.02(1) (material benefit — traf- +ficking), +(xiii) subsection 279.03(1) (withholding or destroy- +ing documents — trafficking), +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +6 + +Page 12 +(xiv) section 280 (abduction of a person under age +of sixteen), +(xv) section 281 (abduction of a person under age +of fourteen), +(xvi) subsection 286.1(1) (obtaining sexual services +for consideration), +(xvii) subsection 286.2(1) (material benefit from +sexual services), +(xviii) subsection 286.3(1) (procuring), +(xix) section 346 (extortion), +(xx) paragraph 348(1)(d) (breaking and entering a +dwelling house with intent to commit an indictable +offence), +(xxi) paragraph 348(1)(d) (breaking and entering a +dwelling house and committing an indictable of- +fence), +(xxii) paragraph 348(1)(e) (breaking and entering a +place other than a dwelling house with intent to +commit an indictable offence), and +(xxiii) paragraph 348(1)(e) (breaking and entering +a place other than a dwelling house and committing +an indictable offence); or +(b) an attempt or conspiracy to commit an offence re- +ferred to in paragraph (a). (infraction secondaire) +7 Section 490.012 of the Act is replaced by the fol- +lowing: +Order +490.012 (1) Subject to subsection (5), when a court im- +poses a sentence on a person for a designated offence, it +shall make an order in Form 52 requiring the person to +comply with the Sex Offender Information Registration +Act if +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 6-7 + +Page 13 +(a) the designated offence was prosecuted by indict- +ment; +(b) the sentence for the designated offence is a term of +imprisonment of two years or more; and +(c) the victim of the designated offence is under the +age of 18 years. +Order — previous offence or obligation +(2) Subject to subsection (5), when a court imposes a +sentence on a person for a designated offence, it shall +make an order in Form 52 requiring the person to comply +with the Sex Offender Information Registration Act if +the prosecutor establishes that, before or after the com- +ing into force of paragraphs (a) and (b), the person +(a) was previously convicted of a primary offence or +previously convicted under section 130 of the National +Defence Act in respect of a primary offence; or +(b) is or was, as a result of a conviction, subject to an +order or obligation under this or another Act of Parlia- +ment to comply with the Sex Offender Information +Registration Act. +Order — other circumstances +(3) Subject to subsection (5), when a court imposes a +sentence on a person for a designated offence in circum- +stances in which neither subsection (1) nor (2) applies, or +when the court renders a verdict of not criminally re- +sponsible on account of mental disorder for a designated +offence, it shall make an order in Form 52 requiring the +person to comply with the Sex Offender Information +Registration Act unless the court is satisfied the person +has established that +(a) there would be no connection between making the +order and the purpose of helping police services pre- +vent or investigate crimes of a sexual nature by requir- +ing the registration of information relating to sex of- +fenders under that Act; or +(b) the impact of the order on the person, including +on their privacy or liberty, would be grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +7 + +Page 14 +Factors +(4) In determining whether to make an order under sub- +section (3) in respect of a person, the court shall consider +(a) the nature and seriousness of the designated of- +fence; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Limitation — secondary offences +(5) A court shall make an order under any of subsections +(1) to (3) in respect of a secondary offence only if the +prosecutor applies for the order and establishes beyond a +reasonable doubt that the person committed the sec- +ondary offence with the intent to commit a primary of- +fence. +8 (1) The portion of subsection 490.013(2) of the +Act before paragraph (c) is replaced by the fol- +lowing: +Duration of order — s. 490.012(1) or (3) +(2) An order made under subsection 490.012(1) or (3) +(a) subject to subsections (3) and (5), ends 10 years af- +ter it was made if the offence in connection with which +it was made was prosecuted summarily or if the maxi- +mum term of imprisonment for the offence is two or +five years; +(b) subject to subsections (3) and (5), ends 20 years af- +ter it was made if the maximum term of imprisonment +for the offence is 10 or 14 years; and +(2) Subsections 490.013(2.1) to (5) of the Act are re- +placed by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 7-8 + +Page 15 +Duration of order — offences in same proceeding +(3) An order made under subsection 490.012(1) or (3) ap- +plies for life if +(a) in the same proceeding, the person has been con- +victed of, or a verdict of not criminally responsible on +account of mental disorder is rendered for, two or +more designated offences in connection with which an +order under any of subsections 490.012(1) to (3) may +be made; and +(b) the court is satisfied that those offences demon- +strate, or form part of, a pattern of behaviour showing +that the person presents an increased risk of reoffend- +ing by committing a crime of a sexual nature. +If court not satisfied +(4) If paragraph (3)(a) applies in the circumstances but +the court is not satisfied as set out in paragraph (3)(b), +the duration of the order is determined by applying para- +graphs (2)(a) to (c) to the designated offence with the +longest maximum term of imprisonment. +Duration of order — other order or obligation +(5) An order made under subsection 490.012(1) or (3) ap- +plies for life if the person +(a) was previously convicted of, or previously received +a verdict of not criminally responsible on account of +mental disorder for, a primary offence or an offence +under section 130 of the National Defence Act in re- +spect of a primary offence; or +(b) is, or was at any time, the subject of an order or +obligation under this or another Act of Parliament to +comply with the Sex Offender Information Registra- +tion Act. +Duration of order — s. 490.012(2) +(6) An order made under subsection 490.012(2) applies +for life. +9 Section 490.014 of the Act is replaced by the fol- +lowing: +Reasons +490.0131 The court shall +(a) state the designated offence, and the term of im- +prisonment imposed for it, that form the basis of an +order made under subsection 490.012(1); and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 8-9 + +Page 16 +(b) give reasons for a decision under subsection +490.012(3) or paragraph 490.013(3)(b). +Failure to make order +490.0132 If the court does not consider the matter un- +der any of subsections 490.012(1) to (3) at the time the +sentence is imposed, or a verdict of not criminally re- +sponsible on account of mental disorder is rendered, for +a primary offence, the court +(a) shall, within 90 days after the day on which it im- +poses the sentence or renders the verdict, set a date +for a hearing to do so; +(b) retains jurisdiction over the matter; +(c) may require the person to appear at the hearing by +videoconference, as long as the person is given the op- +portunity to communicate privately with counsel if +they are represented by counsel; and +(d) may issue a summons in Form 6.3 to compel the +attendance of the person at the hearing. +Appeal +490.014 The prosecutor, or a person who is subject to +an order made under section 490.012, may appeal from a +decision of the court under section 490.012 or 490.013 on +any ground of appeal that raises a question of law or of +mixed law and fact. The appeal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the order or make an order that may be +made under section 490.012. +10 (1) Paragraph 490.015(1)(c) of the Act is re- +placed by the following: +(c) if 20 years have elapsed since the order was made, +in the case of an order referred to in paragraph +490.013(2)(c) or in any of subsections 490.013(3), (5) or +(6). +(2) Subsection 490.015(3) of the Act is replaced by +the following: +Pardon, record suspension or absolute discharge +(3) Despite subsections (1) and (2), a person may apply +for a termination order once they receive a pardon, once +a record suspension is ordered or once they are absolute- +ly discharged under paragraph 672.54(a). +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 9-10 + +Page 17 +11 Subsection 490.016(1) of the Act is replaced by +the following: +Termination order +490.016 (1) The court shall make a termination order if +it is satisfied that the person has established that +(a) there would be no connection between continuing +an order or obligation and the purpose of helping po- +lice services prevent or investigate crimes of a sexual +nature by requiring the registration of information re- +lating to sex offenders under the Sex Offender Infor- +mation Registration Act; or +(b) the impact on the person of continuing an order or +obligation, including on their privacy or liberty, would +be grossly disproportionate to the public interest in +protecting society through the effective prevention or +investigation of crimes of a sexual nature, to be +achieved by the registration of information relating to +sex offenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of an order or obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +12 Subparagraph 490.018(1)(d)(iv) of the Act is re- +placed by the following: +(iv) the Commissioner of the Royal Canadian +Mounted Police and, if there is a provincial police +service that is responsible for the registration of in- +formation under the Sex Offender Information +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 11-12 + +Page 18 +Registration Act in the province in which the court +makes the order, the head of that police service. +13 Section 490.02 of the Act is amended by adding +the following after subsection (2): +References +(3) The reference in subsection (1) to the definition des- +ignated offence is a reference to that definition as it +read from time to time before the day on which this sub- +section comes into force, and the reference in paragraph +(2)(b) to subsection 490.012(3) is a reference to that pro- +vision as it read from time to time before that day. +14 Section 490.022 of the Act is amended by +adding the following after subsection (3): +Reference +(4) The reference in paragraph (3)(d) to the definition +designated offence is to a reference to that definition as +it read from time to time before the day on which this +subsection comes into force. +15 (1) The portion of subsection 490.026(2) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Time for application +(2) A person may apply for a termination order if the fol- +lowing period has elapsed since they were sentenced, or +found not criminally responsible on account of mental +disorder, for the offence listed in the notice: +(2) Subsections 490.026(3) and (4) of the Act are +replaced by the following: +More than one offence +(3) If more than one offence is listed in the notice, the +person may apply for a termination order if 20 years have +elapsed since they were sentenced, or found not criminal- +ly responsible on account of mental disorder, for the +most recent offence. +Pardon, record suspension or absolute discharge +(4) Despite subsections (2) and (3), a person may apply +for a termination order once they receive a pardon, once +a record suspension is ordered or once they are absolute- +ly discharged under paragraph 672.54(a). +16 Subsection 490.027(1) of the Act is replaced by +the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 12-16 + +Page 19 +Termination order +490.027 (1) The court shall make an order terminating +the obligation if it is satisfied that the person has estab- +lished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact on the person of continuing the obliga- +tion, including on their privacy or liberty, would be +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +17 Subsection 490.02902(1) of the Act is replaced +by the following: +Persons who may be served +490.02902 (1) The Attorney General of a province, or +the minister of justice of a territory, may serve a person +with a notice in Form 54 only if the person arrived in +Canada on or after April 15, 2011 and they were convicted +of or found not criminally responsible on account of +mental disorder for an offence outside Canada — other +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 16-17 + +Page 20 +than a service offence as defined in subsection 2(1) of +the National Defence Act — that is, in the opinion of the +Attorney General or minister of justice, equivalent to an +offence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1). +18 Paragraph 490.02904(3)(d) of the Act is re- +placed by the following: +(d) applies for life if, on April 15, 2011 or before or af- +ter that day, the person was convicted of, or found not +criminally responsible on account of mental disorder +for, more than one offence outside Canada that is, in +the opinion of the Attorney General of the province or +minister of justice of the territory, equivalent to an of- +fence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1) and if more +than one of those offences is listed in the notice. +19 (1) Subsection 490.02905(2) of the Act is re- +placed by the following: +Exemption order +(2) The court shall make an exemption order if it is satis- +fied that the person has established that +(a) they were not convicted of or found not criminally +responsible on account of mental disorder for or were +acquitted of the offence in question; +(b) the offence in question is not equivalent to an of- +fence referred to in paragraph (a) of the definition pri- +mary offence in subsection 490.011(1); +(c) there is no connection between the obligation and +the purpose of helping police services prevent or in- +vestigate crimes of a sexual nature by requiring the +registration of information relating to sex offenders +under the Sex Offender Information Registration Act; +or +(d) the impact of the obligation on the person, includ- +ing on their privacy or liberty, is grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +Factors +(2.1) In determining whether to make an exemption or- +der under paragraph (2)(c) or (d), the court shall consid- +er +(a) the nature and seriousness of the offence that is +the basis of the obligation; +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 17-19 + +Page 21 +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Order to correct +(2.2) If the court does not make an exemption order but +is satisfied that the offence in question, though not equiv- +alent to the offence referred to in the notice, is equivalent +to another offence referred to in paragraph (a) of the def- +inition primary offence in subsection 490.011(1), the +court shall order that the notice be corrected. +(2) Subsection 490.02905(5) of the Act is replaced +by the following: +Notification +(5) If the court makes an order referred to in subsection +(2.2), it shall cause the Commissioner of the Royal Cana- +dian Mounted Police and the Attorney General of the +province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision. +20 The Act is amended by adding the following +after section 490.02905: +Application for variation order +490.029051 (1) A person who is served with a notice in +Form 54 under section 490.02903 may, within one year af- +ter they are served, apply to a court of criminal jurisdic- +tion for an order to vary the duration of the obligation if +(a) the obligation applies for life under paragraph +490.02904(3)(d); and +(b) none of the offences in question listed in the notice +have an equivalent offence with a maximum term of +imprisonment for life provided for in Canadian law. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 19-20 + +Page 22 +Variation order +(2) The court shall make the variation order if it is satis- +fied that the person has established that the offences in +question listed in the notice do not demonstrate, or do +not form part of, a pattern of behaviour showing that the +person presents an increased risk of reoffending by com- +mitting a crime of a sexual nature. +Variation of duration +(3) If the court makes a variation order, it shall set out +the duration of the obligation in the order, which shall be +determined by applying paragraphs 490.02904(3)(a) and +(b) to the offence in question listed in the notice whose +equivalent offence has the longest maximum term of im- +prisonment provided for in Canadian law. +Reasons for decision +(4) The court shall give reasons for its decision. +Notification +(5) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +21 Subsection 490.02906(1) of the Act is replaced +by the following: +Appeal +490.02906 (1) The Attorney General or the person who +applied for an exemption order or a variation order may +appeal from a decision under subsection 490.02905(2) or +(2.2) or 490.029051(2) or (3) on any ground of appeal that +raises a question of law or of mixed law and fact. The ap- +peal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under +subsection +490.02905(2) +or +(2.2) +or +490.029051(2). +22 Section 490.02907 of the Act is renumbered as +subsection 490.02907(1) and is amended by adding +the following: +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 20-22 + +Page 23 +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +23 Subsection 490.02909(1) of the Act is replaced +by the following: +Termination order +490.02909 (1) The court shall make an order terminat- +ing the obligation if it is satisfied that the person has es- +tablished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact on the person of continuing the obliga- +tion, including on their privacy or liberty, would be +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +24 Subsection 490.02911(1) of the Act is replaced +by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 22-24 + +Page 24 +Obligation to advise police service +490.02911 (1) A person who was convicted of or found +not criminally responsible on account of mental disorder +for an offence outside Canada shall, if the offence is +equivalent to one referred to in paragraph (a) of the defi- +nition primary offence in subsection 490.011(1), advise a +police service within seven days after the day on which +they arrive in Canada of that fact and of +(a) their name, date of birth, gender, address and tele- +phone number in Canada; and +(b) to the best of their knowledge, +(i) the offence for which they were convicted or +found not criminally responsible, +(ii) the country — and, if applicable, the province, +state, territory or municipality in that country — in +which the offence was committed, +(iii) the day on which the offence was committed, +(iv) the day on which they were convicted of the of- +fence or found not criminally responsible for it, and +(v) if different from the day on which they were +convicted of the offence, the day on which the sen- +tence was imposed. +New obligation to advise +(1.1) The person is not required to advise the police ser- +vice again under subsection (1) unless they are later con- +victed of or found not criminally responsible on account +of mental disorder for another offence outside Canada re- +ferred to in that subsection. +25 The Act is amended by adding the following +before section 490.02912: +Application for exemption order +490.029111 (1) A person who is subject to an obliga- +tion under section 36.1 of the International Transfer of +Offenders Act may apply to a court of criminal jurisdic- +tion for an order exempting them from the obligation +within one year after the day of their transfer to Canada +under that Act. +Exemption order +(2) The court shall make an exemption order if it is satis- +fied that the person has established that +(a) there is no connection between the obligation and +the purpose of helping police services prevent or in- +vestigate crimes of a sexual nature by requiring the +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 24-25 + +Page 25 +registration of information relating to sex offenders +under the Sex Offender Information Registration Act; +or +(b) the impact of the obligation on the person, includ- +ing on their privacy or liberty, is grossly dispropor- +tionate to the public interest in protecting society +through the effective prevention or investigation of +crimes of a sexual nature, to be achieved by the regis- +tration of information relating to sex offenders under +that Act. +Factors +(3) In determining whether to make an exemption order, +the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Reasons for decision +(4) The court shall give reasons for its decision. +Removal of information from database +(5) If the court makes an exemption order, it shall also +make an order requiring the Royal Canadian Mounted +Police to permanently remove from the database all in- +formation that relates to the person that was registered +in the database on receipt of a copy of the Form 1 re- +ferred to in subparagraph 8(4)(a)(ii) of the International +Transfer of Offenders Act. +Application for variation order +490.029112 (1) A person who is subject to an obliga- +tion under section 36.1 of the International Transfer of +Offenders Act may, within one year after the day of their +transfer to Canada under that Act, apply to a court of +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +25 + +Page 26 +criminal jurisdiction for an order to vary the duration of +the obligation if +(a) the obligation applies for life under subsection +36.2(3) of that Act; and +(b) none of the offences in question listed in the Form +1 referred to in subparagraph 8(4)(a)(ii) of that Act +have an equivalent criminal offence with a maximum +term of imprisonment for life provided for in Canadi- +an law. +Variation order +(2) The court shall make the variation order if it is satis- +fied that the person has established that the offences in +question listed in that Form 1 do not demonstrate, or do +not form part of, a pattern of behaviour showing that the +person presents an increased risk of reoffending by com- +mitting a crime of a sexual nature. +Variation of duration +(3) If the court makes a variation order, it shall set out +the duration of the obligation in the order, which shall be +determined by applying paragraphs 36.2(2)(a) and (b) of +the International Transfer of Offenders Act to the of- +fence in question listed in that Form 1 whose equivalent +criminal offence has the longest maximum term of im- +prisonment provided for in Canadian law. +Reasons for decision +(4) The court shall give reasons for its decision. +Notification +(5) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +Appeal +490.029113 (1) The Attorney General or the person +who applied for an exemption order or a variation order +may +appeal +from +a +decision +under +subsection +490.029111(2) or 490.029112(2) or (3) on any ground of +appeal that raises a question of law or of mixed law and +fact. The appeal court may +(a) dismiss the appeal; or +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under subsection 490.029111(2) or section 490.029112. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +25 + +Page 27 +Removal of information from database +(2) If an appeal court makes an exemption order, it shall +also make an order requiring the Royal Canadian Mount- +ed Police to permanently remove from the database all +information that relates to the person that was registered +in the database on receipt of a copy of the Form 1 re- +ferred to in subparagraph 8(4)(a)(ii) of the International +Transfer of Offenders Act. +Requirements relating to notice +490.029114 (1) If an appeal court quashes an exemp- +tion order, it shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision and shall cause the person who ap- +plied for the order to be informed of sections 4 to 7.1 of +the Sex Offender Information Registration Act, sections +490.031 and 490.0311 of this Act and section 119.1 of the +National Defence Act. +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +26 Section 490.02912 of the Act is amended by +adding the following after subsection (3): +Absolute discharge +(3.1) Despite subsections (2) and (3), a person may apply +for a termination order once they are absolutely dis- +charged under paragraph 672.54(a). +27 Subsection 490.02913(1) of the Act is replaced +by the following: +Termination order +490.02913 (1) The court shall make an order terminat- +ing the obligation if it is satisfied that the person has es- +tablished that +(a) there would be no connection between continuing +the obligation and the purpose of helping police ser- +vices prevent or investigate crimes of a sexual nature +by requiring the registration of information relating to +sex offenders under the Sex Offender Information +Registration Act; or +(b) the impact of continuing the obligation on the per- +son, including on their privacy or liberty, would be +grossly disproportionate to the public interest in +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 25-27 + +Page 28 +protecting society through the effective prevention or +investigation of crimes of a sexual nature, to be +achieved by the registration of information relating to +sex offenders under that Act. +Factors +(1.1) In determining whether to make the termination +order, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +28 Paragraph 490.03(1)(b) of the Act is replaced +by the following: +(b) to the Attorney General if the disclosure is neces- +sary for the purpose of a proceeding under section +490.016, 490.023, 490.027, 490.02905, 490.029051, +490.02909, 490.029111, 490.029112, 490.02913, 490.04 or +490.05 or for the purpose of an appeal from a decision +made in any of those proceedings or in a proceeding +under section 490.012 or 490.013. +29 Subsection 490.031(3) of the Act is replaced by +the following: +Proof of certain facts by certificate +(3) In proceedings under subsection (1), a certificate of a +person referred to in paragraph 16(2)(b) of the Sex Of- +fender Information Registration Act stating that the sex +offender failed to report under section 4, 4.1, 4.2 or 4.3 — +or provide information under section 5 or notify a person +under subsection 6(1) or (1.01) — of that Act is evidence +of the statements contained in it without proof of the sig- +nature or official character of the person appearing to +have signed it. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 27-29 + +Page 29 +30 The portion of section 490.0311 of the Act be- +fore paragraph (a) is replaced by the following: +Offence +490.0311 Every person who knowingly provides false or +misleading information under subsection 5(1) or 6(1) or +(1.01) of the Sex Offender Information Registration Act +is guilty of an offence and liable +31 The Act is amended by adding the following +after section 490.0312: +Warrant +Warrant to arrest +490.03121 (1) If a justice is satisfied that there are rea- +sonable grounds to believe that a person has contravened +any of sections 4 to 5.1 of the Sex Offender Information +Registration Act, the justice may issue a warrant in Form +6.4 authorizing a peace officer to arrest the person and, +despite section 7.1 of that Act, bring them to any registra- +tion centre to remedy the contravention. +Conditions +(2) The warrant shall contain any conditions that the jus- +tice considers advisable to ensure that an arrest autho- +rized by the warrant is reasonable in the circumstances. +Execution of warrant +(3) The warrant may be executed anywhere in Canada. +Warrant in force +(4) The warrant remains in force until it is executed, un- +til a charge under section 490.031 is laid in respect of the +contravention or until the person has remedied the con- +travention. +No charge +(5) No charge shall be laid against the person in respect +of any contravention of any of sections 4 to 5.1 of that Act +that is remedied by the person after the warrant is issued. +32 The Act is amended by adding the following +after section 490.032: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 29-32 + +Page 30 +Additional Orders +Application for exemption order +490.04 (1) A person may apply to a court for an order +exempting them from +(a) an order made under section 490.012 on or after +April 15, 2011 but before the day on which this para- +graph comes into force; or +(b) an obligation under section 490.02901, or under +section 36.1 of the International Transfer of Offenders +Act, that began before the day on which this paragraph +comes into force. +Limitation — application +(2) A person is not permitted to apply under paragraph +(1)(b) if, on or after the day on which this subsection +comes into force, they have made an application for an +exemption order under section 490.02905 or 490.029111 +in respect of the same obligation. +Jurisdiction +(3) The application shall be made to +(a) a superior court of criminal jurisdiction, if the ap- +plication is made under paragraph (1)(a) in respect of +an order made by such a court; or +(b) a court of criminal jurisdiction, in any other case. +Limitation — exemption order +(4) The court shall not make an exemption order in re- +spect of an application made under paragraph (1)(a) if +(a) the designated offence that is the basis of the order +made under section 490.012 was prosecuted by indict- +ment, the sentence for that offence is a term of impris- +onment of two years or more and the victim of that of- +fence was under the age of 18 years; or +(b) before or after the order under section 490.012 was +made, the person +(i) was convicted of a primary offence — or convict- +ed of an offence under section 130 of the National +Defence Act in respect of a primary offence — that +is not the offence on the basis of which the order +was made, or +(ii) is or was, as a result of a conviction, subject to +another order or obligation under this or another +Act of Parliament to comply with the Sex Offender +Information Registration Act. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 31 +Exemption order +(5) Subject to subsection (4), the court shall make an ex- +emption order if it is satisfied that the person has estab- +lished that, at the time the order was made or the obliga- +tion began, +(a) there was no connection between the order or obli- +gation and the purpose of helping police services +prevent or investigate crimes of a sexual nature by re- +quiring the registration of information relating to sex +offenders under the Sex Offender Information Regis- +tration Act; or +(b) the impact of the order or the obligation on the +person, including on their privacy or liberty, was +grossly disproportionate to the public interest in pro- +tecting society through the effective prevention or in- +vestigation of crimes of a sexual nature, to be achieved +by the registration of information relating to sex of- +fenders under that Act. +Factors +(6) In determining whether to make the exemption or- +der, the court shall consider +(a) the nature and seriousness of the offence that is +the basis of the order or obligation; +(b) the victim’s age and other personal characteristics; +(c) the nature and circumstances of the relationship +between the person and the victim; +(d) the personal characteristics and circumstances of +the person; +(e) the person’s criminal history, including the age at +which they previously committed any offence and the +length of time for which they have been at liberty +without committing an offence; +(f) the opinions of experts who have examined the +person; and +(g) any other factors that the court considers relevant. +Reasons for decision +(7) The court shall give reasons for its decision. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 32 +Removal of information from database +(8) If the court makes an exemption order, it shall also +make an order requiring the Royal Canadian Mounted +Police to permanently remove from the database all in- +formation that relates to the person that was registered +in the database on receipt of a copy of the order made +under section 490.012, the notice referred to in section +490.02901 or the Form 1 referred to in subparagraph +8(4)(a)(ii) of the International Transfer of Offenders Act, +as the case may be. +Application for variation order +490.05 (1) A person may apply to a court for an order to +vary the duration of +(a) an order made under section 490.012, if the order +applies for life under subsection 490.013(2.1), as it +read from time to time before the day on which this +paragraph comes into force; +(b) an obligation under section 490.019, if the obliga- +tion applies for life under paragraph 490.022(3)(d) and +none of the offences listed in the notice in Form 53 +served on the person in respect of the obligation have +a maximum term of imprisonment for life; +(c) an obligation under section 490.02901, if the obli- +gation +applies +for +life +under +paragraph +490.02904(3)(d), the obligation began before the day +on which this paragraph comes into force and the con- +dition set out in paragraph 490.029051(1)(b) is met; or +(d) an obligation under section 36.1 of the Interna- +tional Transfer of Offenders Act, if the obligation ap- +plies for life under subsection 36.2(3) of that Act, the +obligation began before the day on which this para- +graph comes into force and the condition set out in +paragraph 490.029112(1)(b) is met. +Limitation +(2) A person is not permitted to apply under paragraph +(1)(c) or (d) if they have made an application for a varia- +tion order under section 490.029051 or 490.029112 in re- +spect of the same obligation. +Jurisdiction +(3) The application shall be made to +(a) a superior court of criminal jurisdiction, if the ap- +plication is made under paragraph (1)(a) in respect of +an order made by such a court; or +(b) a court of criminal jurisdiction, in any other case. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 33 +Variation order +(4) The court shall make the variation order if it is satis- +fied that the person has established that the offences that +are the basis of the order or obligation do not demon- +strate, or do not form part of, a pattern of behaviour +showing that the person presents an increased risk of re- +offending by committing a crime of a sexual nature. +Variation of duration +(5) If the court makes a variation order, it shall set out +the duration of the order or obligation in the order, +which shall be determined by applying +(a) subsection 490.013(2) to the offence in question +with the longest maximum term of imprisonment, in +the case of an order under section 490.012; +(b) paragraphs 490.022(3)(a) and (b) to the offence in +question with the longest maximum term of imprison- +ment, in the case of an obligation under section +490.019; +(c) paragraphs 490.02904(3)(a) and (b) to the offence +in question whose equivalent offence has the longest +maximum term of imprisonment provided for in +Canadian law, in the case of an obligation under sec- +tion 490.02901; and +(d) paragraphs 36.2(2)(a) and (b) of the International +Transfer of Offenders Act to the offence in question +whose equivalent criminal offence has the longest +maximum term of imprisonment provided for in +Canadian law, in the case of an obligation under sec- +tion 36.1 of that Act. +Reasons for decision +(6) The court shall give reasons for its decision. +Notification +(7) The court shall cause the Commissioner of the Royal +Canadian Mounted Police and the Attorney General of +the province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of a variation order made under this section. +Appeal +490.06 (1) The Attorney General or the person who ap- +plied for an exemption order or a variation order may ap- +peal from a decision under subsection 490.04(4) or (5) or +490.05(4) or (5) on any ground of appeal that raises a +question of law or of mixed law and fact. The appeal +court may +(a) dismiss the appeal; or +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +32 + +Page 34 +(b) allow the appeal and order a new hearing, quash +or amend the exemption order or variation order or +make an order that may be made, as the case may be, +under subsection 490.04(5) or section 490.05. +Removal of information from database +(2) If an appeal court makes an exemption order, it shall +also make an order requiring the Royal Canadian Mount- +ed Police to permanently remove from the database all +information that relates to the person that was registered +in the database on receipt of a copy of the order made +under section 490.012, the notice referred to in section +490.02901 or the Form 1 referred to in subparagraph +8(4)(a)(ii) of the International Transfer of Offenders Act, +as the case may be. +Requirements relating to notice +490.07 (1) If an appeal court quashes an exemption or- +der, it shall cause the Commissioner of the Royal Canadi- +an Mounted Police and the Attorney General of the +province, or the minister of justice of the territory, in +which the application for the order was made to be noti- +fied of the decision and shall cause the person who ap- +plied for the order to be informed of sections 4 to 7.1 of +the Sex Offender Information Registration Act, sections +490.031 and 490.0311 of this Act and section 119.1 of the +National Defence Act. +Notice — variation order +(2) If an appeal court quashes a variation order, it shall +cause the Commissioner of the Royal Canadian Mounted +Police and the Attorney General of the province, or the +minister of justice of the territory, in which the applica- +tion for the order was made to be notified of the decision. +33 Subsection 703(2) of the Act is replaced by the +following: +Warrant effective in a province +(2) Despite any other provision of this Act but subject to +subsections 487.0551(2), 490.03121(3) and 705(3), a war- +rant of arrest or committal that is issued by a justice or +provincial court judge may be executed anywhere in the +province in which it is issued. +34 The Act is amended by adding the following +after section 726.2: +Inquiry by court +726.3 When imposing a sentence, a court must inquire +of the prosecutor if reasonable steps were taken to deter- +mine whether the victim wishes to receive information +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 32-34 + +Page 35 +regarding the sentence and its administration and must, +if known, enter the victim’s wishes into the record of the +proceedings. +35 Section 743.2 of the Act is replaced by the fol- +lowing: +Report by court to Correctional Service +743.2 A court that sentences or commits a person to +penitentiary shall forward to the Correctional Service of +Canada its reasons and recommendation relating to the +sentence or committal, any relevant reports that were +submitted to the court, any other information relevant to +administering the sentence or committal and the name +and contact information for any victim who wishes to re- +ceive information under the Corrections and Conditional +Release Act. +36 Part XXVIII of the Act is amended by adding +the following after Form 6.2: +FORM 6.3 +(Section 490.0132) +Summons to Appear for the +Purposes of Section 490.0132 +Canada, +Province of ................. +(territorial division) +To (name of person), of ................. , born on (date of +birth): +Because on (date) at (hour) at (place) a sentence was +imposed on you — or a verdict of not criminally re- +sponsible on account of mental disorder was ren- +dered in respect of you — for a primary offence and +the court did not, at the time the sentence was im- +posed or the verdict was rendered, consider whether +an order to comply with the Sex Offender Informa- +tion Registration Act should be made under any of +subsections 490.012(1) to (3) of the Criminal Code; +You are ordered, in His Majesty’s name, to appear on +(date) at (hour) at (place) for the purposes of consid- +ering whether an order should be made under any of +subsections 490.012(1) to (3) of the Criminal Code in +respect of the primary offence for which the sentence +was imposed or the verdict of not criminally respon- +sible on account of mental disorder was rendered. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 34-36 + +Page 36 +You are warned that, unless you have a lawful ex- +cuse, it is an offence under subsection 145(3) of the +Criminal Code to fail to appear as required in this +summons. +If you commit an offence under subsection 145(3) of +the Criminal Code, a warrant for your arrest may be +issued (section 512 or 512.1 of the Criminal Code) +and you may be liable to a fine or to imprisonment, +or to both. +Signed on (date), at (place). +(Signature of judge, justice or clerk of the court) +(Name of the judge or justice) +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +36 + +Page 37 +FORM 6.4 +(Section 490.03121) +Warrant for Arrest +Canada +Province of ................. +(territorial division) +To the peace officers in (territorial division): +This warrant is issued for the arrest of (name of per- +son), of ................. , born on (date of birth). +Whereas (name of person) contravened a require- +ment, under the Criminal Code or another Act of Par- +liament, to comply with sections 4 to 5.1 of the Sex +Offender Information Registration Act; +This is, therefore, to command you, in His Majesty’s +name, to arrest (name of person) without delay in or- +der to bring them to a registration centre, as defined +in subsection 3(1) of the Sex Offender Information +Registration Act, to remedy any contravention of any +of sections 4 to 5.1 of that Act. +Signed on (date), at (place). +............................................ +(Signature of justice) +............................................ +(Name of the justice who has issued this warrant) +37 Form 34.2 of Part XXVIII of the Act is replaced +by the following: +FORM 34.2 +(Subsection 722(4)) +Victim Impact Statement +This form may be used to provide a description of +the physical or emotional harm, property damage or +economic loss suffered by you as the result of the +commission of an offence, as well as a description of +the impact of the offence on you. You may attach ad- +ditional pages if you need more space. +Your statement must not include +• any statement about the offence or the offender +that is not relevant to the harm or loss you suf- +fered; +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 36-37 + +Page 38 +• any unproven allegations; +• any comments about any offence for which the +offender was not convicted; +• any complaint about any individual, other than +the offender, who was involved in the investiga- +tion or prosecution of the offence; or +• except with the court’s approval, an opinion or +recommendation about the sentence. +You may present a detailed account of the impact the +offence has had on your life. The following sections +are examples of information you may wish to include +in your statement. You are not required to include all +of this information. +Emotional impact +Describe how the offence has affected you emotion- +ally. For example, think of +• your lifestyle and activities; +• your relationships with others such as your +spouse, family and friends; +• your ability to work, attend school or study; and +• your feelings, emotions and reactions as they re- +late to the offence. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +37 + +Page 39 +Physical impact +Describe how the offence has affected you physically. +For example, think of +• ongoing physical pain, discomfort, illness, scar- +ring, disfigurement or physical limitation; +• hospitalization or surgery you have had because +of the offence; +• treatment, physiotherapy or medication you +have been prescribed; +• the need for any further treatment or the expec- +tation that you will receive further treatment; and +• any permanent or long-term disability. + + + + +Economic impact +Describe how the offence has affected you financial- +ly. For example, think of +• the value of any property that was lost or dam- +aged and the cost of repairs or replacement; +• any financial loss due to missed time from work; +• the cost of any medical expenses, therapy or +counselling; +• any costs or losses that are not covered by insur- +ance. +Please note that this is not an application for com- +pensation or restitution. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +37 + +Page 40 +Fears for security +Describe any fears you have for your security or that +of your family and friends. For example, think of +• concerns with respect to contact with the offend- +er; and +• concerns with respect to contact between the of- +fender and members of your family or close +friends. + + + + +Drawing, poem or letter +You may use this space to draw a picture or write a +poem or letter if it will help you express the impact +that the offence has had on you. + + + + +□ I would like to present my statement in court. +□ I would like to receive information respecting the +sentence imposed on the offender and its administra- +tion. +To the best of my knowledge, the information con- +tained in this statement is true. +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +If you completed this statement on behalf of the vic- +tim, please indicate the reasons why you did so and +the nature of your relationship with the victim. + + +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +38 Form 48.2 of Part XXVIII of the Act is replaced +by the following: +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 37-38 + +Page 41 +FORM 48.2 +(Subsection 672.5(14)) +Victim Impact Statement — Not +Criminally Responsible +This form may be used to provide a description of +the physical or emotional harm, property damage or +economic loss suffered by you arising from the con- +duct for which the accused person was found not +criminally responsible on account of mental disorder, +as well as a description of the impact that the con- +duct has had on you. You may attach additional +pages if you need more space. +Your statement must not include +• any statement about the conduct of the accused +that is not relevant to the harm or loss suffered by +you; +• any unproven allegations; +• any comments about any conduct for which the +accused was not found not criminally responsible; +• any complaint about any individual, other than +the accused, who was involved in the investigation +or prosecution of the offence; or +• except with the court’s or Review Board’s ap- +proval, an opinion or recommendation about the +disposition. +The following sections are examples of information +you may wish to include in your statement. You are +not required to include all of this information. +Emotional impact +Describe how the accused’s conduct has affected you +emotionally. For example, think of +• your lifestyle and activities; +• your relationships with others such as your +spouse, family and friends; +• your ability to work, attend school or study; and +• your feelings, emotions and reactions as these +relate to the conduct. + + + + +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +38 + +Page 42 +Physical impact +Describe how the accused’s conduct has affected you +physically. For example, think of +• ongoing physical pain, discomfort, illness, scar- +ring, disfigurement or physical limitation; +• hospitalization or surgery you have had because +of the conduct of the accused; +• treatment, physiotherapy or medication you +have been prescribed; +• the need for any further treatment or the expec- +tation that you will receive further treatment; and +• any permanent or long-term disability. + + + + +Economic impact +Describe how the accused’s conduct has affected you +financially. For example, think of +• the value of any property that was lost or dam- +aged and the cost of repairs or replacement; +• any financial loss due to missed time from work; +• the cost of any medical expenses, therapy or +counselling; and +• any costs or losses that are not covered by insur- +ance. +Please note that this is not an application for com- +pensation or restitution. + + + + +Fears for security +Describe any fears you have for your security or that +of your family and friends. For example, think of +• concerns with respect to contact with the ac- +cused; and +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +38 + +Page 43 +• concerns with respect to contact between the ac- +cused and members of your family or close +friends. + + + + +Drawing, poem or letter +You may use this space to draw a picture or write a +poem or letter if it will help you express the impact +that the accused’s conduct has had on you. + + + + +□ I would like to read or present my statement (in +court or before the Review Board). +□ I would like to receive information respecting any +hearings held to make or review a disposition in re- +spect of the accused. +□ I would like to receive information respecting any +disposition made in respect of the accused. +□ If the accused is discharged absolutely or condi- +tionally, I would like to receive notice of that dis- +charge and of the accused’s intended place of resi- +dence. +To the best of my knowledge, the information con- +tained in this statement is true. +Dated this ................. day of ................. 20...., at +................. . +Signature of declarant +39 Section 2 of Form 52 of Part XXVIII of the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of .................. years af- +ter this order is made (or if paragraph 490.013(2)(c) or +any of subsections 490.013(3), (5) or (6) of the Criminal +Code applies, for life). +40 (1) The paragraph of Form 54 of Part XXVIII +of the Act that begins with “Because, on (date)” +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Sections 38-40 + +Page 44 +and ends with “490.011(1) of the Criminal Code” is +replaced by the following: +Because, on (date), you were convicted of or found not +criminally responsible on account of mental disorder for +an offence (or offences) in (location of offence(s)) that +the Attorney General of the province, or the minister of +justice of the territory, has identified as being equivalent +to (description of offence(s)) under (applicable provi- +sion(s) of the Criminal Code), an offence (or offences) re- +ferred to in paragraph (a) of the definition primary of- +fence in subsection 490.011(1) of the Criminal Code; +(2) Section 2 of Form 54 of Part XXVIII of the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of .................. years af- +ter the day on which you were sentenced or found not +criminally responsible on account of mental disorder for +the offence (or if paragraph 490.02904(3)(c) or (d) of the +Criminal Code applies, for life because you were convict- +ed of or found not criminally responsible on account of +mental disorder for an offence (or offences) that the At- +torney General of the province, or the minister of justice +of the territory, has identified as equivalent to (descrip- +tion of offence(s)) under (applicable offence provision(s) +of the Criminal Code), an offence (or offences) referred +to in paragraph (a) of the definition primary offence in +subsection 490.011(1) of the Criminal Code) or for any +shorter period determined under subsection 490.02904(2) +of the Criminal Code. +(3) Form 54 of Part XXVIII of the Act is amended +by adding the following after section 6: +6.1 You have the right to apply to a court to vary the du- +ration of the obligation to comply with the Sex Offender +Information Registration Act if the obligation applies for +life because you were convicted or found not criminally +responsible on account of mental disorder for more than +one offence, and you have the right to appeal the decision +of that court. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Criminal Code +Section +40 + +Page 45 +2004, c. 10 +Sex Offender Information +Registration Act +41 (1) Paragraphs 6(1)(a) and (b) of the Sex Of- +fender Information Registration Act are re- +placed by the following: +(a) at least 14 days before the sex offender’s departure +— of the dates of their departure and return and of ev- +ery address or, if the address is unknown, every loca- +tion at which they expect to stay in Canada or outside +Canada — if they expect not to be at their main resi- +dence or any of their secondary residences for a period +of seven or more consecutive days; +(b) within seven days after their departure — of the +date of their return and of every address or, if the ad- +dress is unknown, every location at which they are +staying in Canada or outside Canada — if they decide, +after departure, not to be at their main residence or +any of their secondary residences for a period of seven +or more consecutive days or if they have not given a +notification required under paragraph (a); and +(2) Paragraphs 6(1.01)(a) to (d) of the Act are re- +placed by the following: +(a) at least 14 days before the sex offender’s departure +— of the dates of their departure and return and of ev- +ery address or, if the address is unknown, every loca- +tion at which they expect to stay in Canada — if they +expect not to be at their main residence or any of their +secondary residences for a period of seven or more +consecutive days; +(b) at least 14 days before their departure — of the +dates of their departure and return and of every ad- +dress or, if the address is unknown, every location at +which they expect to stay outside Canada; +(c) within seven days after their departure — of the +date of their return and of every address or, if the ad- +dress is unknown, every location at which they are +staying in Canada — if they decide, after departure, +not to be at their main residence or any of their sec- +ondary residences for a period of seven or more con- +secutive days or if they have not given a notification +required under paragraph (a); +(d) without delay, after their departure — of the date +of their return and of every address or, if the address +is unknown, every location at which they are staying +outside Canada — if they decide, after departure, to +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Section +41 + +Page 46 +extend their stay beyond the date of return that they +indicated in the notification they gave under para- +graph (b) or if they have not given a notification under +paragraph (b); and +(3) Section 6 of the Act is amended by adding the +following after subsection (1.01): +Exception +(1.02) Despite paragraph (1)(a) or (1.01)(a) or (b), as the +case may be, a sex offender who has a reasonable excuse +for not complying with the requirement to give at least 14 +days’ notice shall notify a person who collects informa- +tion at the registration centre referred to in section 7.1 as +soon as feasible before their departure of the dates of +their departure and return and of every address or, if the +address is unknown, every location at which they expect +to stay in Canada or outside Canada. +42 Subsections 8.1(3) and (4) of the Act are re- +placed by the following: +Registration of information — exemption orders +(3) A person who registers information for the Attorney +General of a province, or the minister of justice of a terri- +tory, may register in the database the fact that a person +has applied in that jurisdiction for an exemption order +under section 490.023, 490.02905, 490.029111 or 490.04 of +the Criminal Code. +Registration of information — exemption orders +(4) When the Attorney General of a province, or the min- +ister of justice of a territory, receives a notice referred to +in +section +490.025 +or +subsection +490.02907(1), +490.029114(1) or 490.07(1) of the Criminal Code, a person +who registers information for the Attorney General, or +the minister of justice, shall register without delay in the +database the fact that the court refused to make an ex- +emption order under subsection 490.023(2), 490.02905(2), +490.029111(2) or 490.04(5) of that Act or that the appeal +court dismissed an appeal from such a decision or +quashed an exemption order. +43 (1) Subsection 15(1) of the Act is replaced by +the following: +Retention of information +15 (1) Subject to subsections (2) and (3) and regulations +made under paragraphs 19(3)(b) and (d), information +that is registered in the database in accordance with this +Act shall be kept in the database until 50 years have +elapsed after the death of the sex offender to whom it re- +lates. +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 41-43 + +Page 47 +(2) Subsection 15(2) of the Act is amended by +striking out “or” at the end of paragraph (a), by +adding “or” at the end of paragraph (b) and by +adding the following after paragraph (b): +(c) the person who is subject to the order is granted +an exemption order under subsection 490.04(5) of the +Criminal Code or on an appeal from a decision made +under that subsection. +(3) Paragraph 15(3)(c) of the Act is replaced by +the following: +(c) the person who is subject to the obligation is +granted an exemption order under subsection +490.023(2), 490.02905(2), 490.029111(2) or 490.04(5) of +the Criminal Code or subsection 227.1(4) of the Na- +tional Defence Act or on an appeal from a decision +made under that subsection. +44 (1) Paragraph 16(2)(b) of the Act is replaced +by the following: +(b) a member or employee of, or a person retained by, +a police service in the province in which a sex offend- +er’s main residence is located who consults the infor- +mation to verify compliance by the sex offender with +an order or with an obligation under section 490.019 or +490.02901 of the Criminal Code, section 227.06 of the +National Defence Act or section 36.1 of the Interna- +tional Transfer of Offenders Act; +(2) Paragraph 16(4)(c) of the Act is amended by +adding the following after subparagraph (i): +(i.1) to enable them to verify the sex offender’s +compliance with section 5, +(3) Paragraph 16(4)(c) of the Act is amended by +striking out “or” at the end of subparagraph (ii), +by adding “or” at the end of subparagraph (iii) +and by adding the following after that subpara- +graph: +(iv) to enable them to obtain a warrant under sub- +section 490.03121(1) of the Criminal Code and exe- +cute the warrant; +(4) Subsection 16(4) of the Act is amended by +adding the following after paragraph (f): +(f.1) unless the disclosure is to a prosecutor, judge or +justice in a proceeding relating to an application for a +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 43-44 + +Page 48 +warrant referred to in subparagraph (c)(iv), and the +information is relevant to the application; +2004, c. 21 +International Transfer of +Offenders Act +45 Section 36.1 of the International Transfer of +Offenders Act is replaced by the following: +Obligation +36.1 If the criminal offence identified under section 15 +or 36.3 is an offence referred to in paragraph (a) or (f) of +the definition primary offence in subsection 490.011(1) +of the Criminal Code, the person is required to comply +with the Sex Offender Information Registration Act. +46 (1) Paragraphs 36.2(2)(a) and (b) of the Act are +replaced by the following: +(a) subject to subsections (3) and (4), ends 10 years af- +ter the day on which the sentence was imposed or the +person was found not criminally responsible on ac- +count of mental disorder if the maximum term of im- +prisonment provided for in Canadian law for the +equivalent criminal offence is two or five years; +(b) subject to subsections (3) and (4), ends 20 years af- +ter the day on which the sentence was imposed or the +person was found not criminally responsible on ac- +count of mental disorder if the maximum term of im- +prisonment provided for in Canadian law for the +equivalent criminal offence is 10 or 14 years; and +(2) Subsections 36.2(3) to (6) of the Act are re- +placed by the following: +Duration — if more than one offence +(3) The obligation applies for life if the person was con- +victed of, or found not criminally responsible on account +of mental disorder for, more than one offence in respect +of which the equivalent criminal offence is an offence re- +ferred to in paragraph (a) or (f) of the definition primary +offence in subsection 490.011(1) of the Criminal Code. +Duration — if previous obligation +(4) The obligation applies for life if the person, before or +after the coming into force of paragraphs (a) and (b), +(a) was previously convicted of a primary offence, as +defined in subsection 490.011(1) of the Criminal Code, +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Sex Offender Information Registration Act +Sections 44-46 + +Page 49 +or previously convicted under section 130 of the Na- +tional Defence Act in respect of such a primary of- +fence; or +(b) is or was subject to an order or obligation under +this or another Act of Parliament to comply with the +Sex Offender Information Registration Act. +47 (1) The paragraph of Form 1 of the schedule +to the Act that begins with “And because you” +and ends with “490.011(1) of the Criminal Code” is +replaced by the following: +And because you were convicted of or found not crimi- +nally responsible on account of mental disorder for (de- +scription, date and location of offence(s)) that the Minis- +ter has identified as being equivalent to (description of +offence(s)) under (applicable provision(s) of the Crimi- +nal Code), an offence (or offences) referred to in para- +graph (a) or (f) of the definition primary offence in sub- +section 490.011(1) of the Criminal Code; +(2) Section 2 of Form 1 of the schedule to the Act +is replaced by the following: +2 You must subsequently report to the registration cen- +tre referred to in section 7.1 of the Sex Offender Informa- +tion Registration Act, whenever required under section +4.1 or 4.3 of that Act, for a period of ...... years after the +day on which you were sentenced or found not criminally +responsible on account of mental disorder for the offence +(or if paragraph 36.2(2)(c) or subsection 36.2(3) or (4) of +the International Transfer of Offenders Act applies, for +life because you were convicted of or found not criminal- +ly responsible on account of mental disorder for an of- +fence (or offences) that the Minister has identified as +being equivalent to (description of offence(s)) under (ap- +plicable offence provision(s) of the Criminal Code), an +offence (or offences) referred to in paragraph (a) or (f) of +the definition primary offence in subsection 490.011(1) +of the Criminal Code). +(3) Form 1 of the schedule to the Act is amended +by adding the following after item 5: +5.1 You have the right to apply to a court to exempt you +from the obligation to comply with the Sex Offender In- +formation Registration Act, and the right to appeal the +decision of that court. +5.2 You have the right to apply to a court to vary the du- +ration of the obligation to comply with the Sex Offender +Information Registration Act if the obligation applies for +life because you were convicted or given a verdict of not +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +International Transfer of Offenders Act +Sections 46-47 + +Page 50 +criminally responsible on account of mental disorder for +more than one offence, and you have the right to appeal +the decision of that court. +Coordinating Amendments +2015, c. 23 +48 (1) In this section, other Act means chapter 23 +of the Statutes of Canada, 2015. +(2) On the first day on which both section 29 of +the other Act and section 6 of this Act are in +force, paragraph (a) of the definition sexual of- +fence against a child in subsection 2(1) of the Act +enacted by that section 29 is replaced by the fol- +lowing: +(a) a designated offence, as defined in subsection +490.011(1) of the Criminal Code, that is committed +against a person who is under 18 years of age, other +than a secondary offence, as defined in that subsec- +tion, for which the prosecutor has not, for the purpos- +es of subsection 490.012(5) of that Act, established be- +yond a reasonable doubt that the offender committed +the offence with the intent to commit a primary of- +fence, as defined in that subsection 490.011(1); or +(3) If section 30 of the other Act comes into force +before section 29 of this Act, then that section 29 +is deemed never to have come into force and is +repealed. +(4) If section 29 of this Act comes into force be- +fore section 30 of the other Act, then that section +30 is repealed. +(5) If section 30 of the other Act comes into force +on the same day as section 29 of this Act, then +that section 29 is deemed never to have come into +force and is repealed. +(6) If section 31 of the other Act comes into force +before section 30 of this Act, then that section 30 +is deemed never to have come into force and is +repealed. +(7) If section 30 of this Act comes into force be- +fore section 31 of the other Act, then that section +31 is repealed. +(8) If section 31 of the other Act comes into force +on the same day as section 30 of this Act, then +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +International Transfer of Offenders Act +Sections 47-48 + +Page 51 +that section 30 is deemed never to have come into +force and is repealed. +Bill C-291 +48.1 (1) Subsections (2) to (4) apply if Bill C- 291, +introduced in the 1st session of the 44th Parlia- +ment and entitled An Act to amend the Criminal +Code and to make consequential amendments to +other Acts (child sexual abuse and exploitation +material) (in this section referred to as the “oth- +er Act”), receives royal assent. +(2) If section 8 of the other Act comes into force +before subsection 6(2) of this Act, then subpara- +graph (a)(xi) of the definition primary offence in +subsection 490.011(1) of the Criminal Code is re- +placed by the following: +(xi) section 163.1 (child sexual abuse and exploita- +tion material), +(3) If subsection 6(2) of this Act comes into force +before section 8 of the other Act, then that sec- +tion 8 is replaced by the following: +8 Subparagraph (a)(xi) of the definition primary +offence in subsection 490.011(1) of the Act is re- +placed by the following: +(xi) section 163.1 (child sexual abuse and exploita- +tion material), +(4) If section 8 of the other Act comes into force +on the same day as subsection 6(2) of this Act, +then that section 8 is deemed to have come into +force before that subsection 6(2) and subsection +(2) applies as a consequence. +Coming into Force +Order in council +49 Section 35 comes into force on a day to be +fixed by order of the Governor in Council. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 28: An Act to amend the Criminal Code, the Sex Offender Information +Registration Act and the International Transfer of Offenders Act +Coordinating Amendments +Sections 48-49 + +Page 52 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-202_4.txt b/task6_model_deployment/assets/S-202_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..d104b62cba0d5e18c178ad4f9d945534c62b0cef --- /dev/null +++ b/task6_model_deployment/assets/S-202_4.txt @@ -0,0 +1,111 @@ +Page 1 +REPRINT +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 9 +An Act to amend the Parliament of Canada +Act (Parliamentary Visual Artist Laureate) +ASSENTED TO +JUNE 20, 2024 +BILL S-202 +This reprint contains amendments proposed by the +House of Commons and concurred in by the Senate. +The amendments were not incorporated into the text of +the version published previously. + +Page 2 +SUMMARY +This enactment creates the position of Parliamentary Visual +Artist Laureate. It also corrects a reference to the Canada Council +for the Arts in the English version of the Parliament of Canada +Act. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 9 +An Act to amend the Parliament of Canada Act (Par- +liamentary Visual Artist Laureate) +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. P-1 +Parliament of Canada Act +1 The Parliament of Canada Act is amended by +adding the following after section 75: +Parliamentary Visual Artist Laureate +75.01 (1) There is hereby established the position of +Parliamentary Visual Artist Laureate, the holder of which +is an officer of the Library of Parliament. +Selection +(2) The Speaker of the Senate and the Speaker of the +House of Commons, acting together, shall select the Par- +liamentary Visual Artist Laureate from a list of three +names reflective of Canada’s diversity, consistent with +the principle that the primary official language spoken by +the holder shall alternate and submitted in confidence by +a committee chaired by the Parliamentary Librarian and +also composed of the Director of the National Gallery of +Canada, the Commissioner of Official Languages for +Canada, the Chairperson of the Canada Council for the +Arts and the President of the Royal Canadian Academy of +Arts, or their designates. +Tenure of office +(3) The Parliamentary Visual Artist Laureate holds office +for a term not exceeding two years, at the pleasure of the +Speaker of the Senate and the Speaker of the House of +Commons acting together. +2021-2022-2023-2024 + +Page 4 +Mandate +(4) The mandate of the Parliamentary Visual Artist Lau- +reate is to promote the arts in Canada, through Parlia- +ment, including by fostering knowledge, enjoyment, +awareness and development of the arts. +Powers +(5) In carrying out their mandate, the Parliamentary Vi- +sual Artist Laureate may +(a) produce or cause to be produced artistic creations, +at the request of either Speaker, especially for use in +Parliament on occasions of state; +(b) sponsor artistic events, including art exhibitions; +(c) give advice to the Parliamentary Librarian regard- +ing the collection of the Library and acquisitions to en- +rich the Library’s cultural holdings; and +(d) perform such other related duties as are requested +by either Speaker or the Parliamentary Librarian. +Definition of arts +(6) In this section, arts means drawing, painting, sculp- +ture, printmaking, design, crafts, photography, videogra- +phy, filmmaking and digital creations that reflect the di- +versity of Canada, including with respect to the languages +in use and its ethnocultural composition. +2 Subsection 75.1(2) of the English version of the +Act is replaced by the following : +Selection +(2) The Speaker of the Senate and the Speaker of the +House of Commons, acting together, shall select the Par- +liamentary Poet Laureate from a list of three names sub- +mitted in confidence by a committee chaired by the Par- +liamentary Librarian and also composed of the Librarian +and Archivist of Canada, the Commissioner of Official +Languages for Canada and the Chairperson of the +Canada Council for the Arts. +Published under authority of the Senate of Canada +2021-2022-2023-2024 +Chapter 9: An Act to amend the Parliament of Canada Act (Parliamentary Visual Artist +Laureate) +Parliament of Canada Act +Sections 1-2 + +Page 5 + +Page 6 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-203_4.txt b/task6_model_deployment/assets/S-203_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..005c7083a6f78fba07f639ccfd4b0fe1a3cbc605 --- /dev/null +++ b/task6_model_deployment/assets/S-203_4.txt @@ -0,0 +1,162 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 2 +An Act respecting a federal framework on +autism spectrum disorder +ASSENTED TO +MARCH 30, 2023 +BILL S-203 + +Page 2 +SUMMARY +This enactment provides for the development of a federal frame- +work designed to support autistic Canadians, their families and +their caregivers. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 2 +An Act respecting a federal framework on autism +spectrum disorder +[Assented to 30th March, 2023] +Preamble +Whereas autism spectrum disorder is a lifelong neu- +rodevelopmental disorder that includes impairments +in language, communication skills and social interac- +tions, combined with restricted and repetitive be- +haviours, interests or activities; +Whereas Parliament recognizes that there is a need +for autistic persons and their families to receive di- +rect, timely and ongoing access to financial support, +treatment and services; +Whereas there is no coordinated national strategy +that would expand the scope of support to ensure +consistency and long-term solutions, especially for +persons over the age of 18 years; +Whereas autistic Canadians, their families and their +caregivers would benefit from the development and +implementation of a federal framework that provides +for best practices, research, education, awareness, +treatment, equal access to medical and financial sup- +ports, and assistance with employment and housing +challenges; +And whereas the development of that federal frame- +work would benefit from the involvement of autistic +Canadians, their families and their caregivers; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +2021-2022-2023 + +Page 4 +Short Title +Short title +1 This Act may be cited as the Federal Framework on +Autism Spectrum Disorder Act. +Federal Framework on Autism +Spectrum Disorder +Federal framework +2 (1) The Minister of Health must develop a federal +framework on autism spectrum disorder. +Measures to be provided +(2) The framework must identify measures to provide +(a) timely and equitable access to screening and diag- +nosis for autism spectrum disorder; +(b) financial support for autistic persons and their +families, including the establishment or expansion of +tax benefits as required; +(c) support for caregivers of autistic persons; +(d) a national research network to promote research +and improve data collection on autism spectrum dis- +order; +(e) national campaigns to enhance public knowledge, +understanding and acceptance of autism spectrum +disorder while accounting for intersectionality, in or- +der to foster inclusivity; +(f) sustained, accessible and culturally relevant re- +sources, available online and elsewhere, on best avail- +able evidencebased information to support autistic +persons, their families and caregivers, including infor- +mation on effective treatments and ineffective or +harmful treatments; +(g) mechanisms to ensure accountability in the use of +federal funds for autistic persons and their families; +and +(h) anything else that the Minister considers appro- +priate in relation to autism spectrum disorder. +2021-2022-2023 +Chapter 2: Federal Framework on Autism Spectrum Disorder Act +Short Title +Sections 1-2 + +Page 5 +Consultations +(3) For the purpose of developing the federal framework, +the Minister must consult with +(a) the Minister of Finance, the Minister of National +Revenue, the Minister of Employment and Social De- +velopment and any other ministers with relevant re- +sponsibilities; +(b) representatives of the provincial governments, in- +cluding those responsible for health; +(c) relevant stakeholders, including self-advocates, +persons with lived experience — including caregivers +and support persons — service providers, and repre- +sentatives from the medical and research communities +and from organizations that focus on autism spectrum +disorder in Indigenous communities; and +(d) anyone else that the Minister considers appropri- +ate. +Conference +(4) The Minister must, no later than 12 months after the +day on which this Act receives royal assent, hold at least +one conference with the persons referred to in subsection +(3) for the purpose of developing the federal framework. +Reports to Parliament +Tabling of federal framework +3 (1) Within 18 months after the day on which this Act +receives royal assent, the Minister of Health must cause +to be tabled in both Houses of Parliament a report setting +out the federal framework on autism spectrum disorder +developed under section 2. +Publication +(2) The Minister must publish the report on the website +of the Department of Health within 10 days after the day +on which the report is tabled in Parliament. +Report +4 (1) Within five years after the day on which the report +referred to in section 3 is tabled in Parliament, the Minis- +ter of Health must cause to be tabled in each House of +Parliament a report that sets out +(a) the measures from the federal framework that +have been implemented and their effectiveness in sup- +porting autistic persons, their families and their care- +givers; and +2021-2022-2023 +Chapter 2: Federal Framework on Autism Spectrum Disorder Act +Federal Framework on Autism Spectrum Disorder +Sections 2-4 + +Page 6 +(b) with respect to any measure included in the feder- +al framework that was not implemented, the reason it +has not been implemented and the timeline for its im- +plementation. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 2: Federal Framework on Autism Spectrum Disorder Act +Reports to Parliament +Section +4 + +Page 7 + +Page 8 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-206_4.txt b/task6_model_deployment/assets/S-206_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..9028ee2ab87db5af3c8913e9801ae0c83cf23a32 --- /dev/null +++ b/task6_model_deployment/assets/S-206_4.txt @@ -0,0 +1,80 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 12 +An Act to amend the Criminal Code +(disclosure of information by jurors) +ASSENTED TO +OCTOBER 18, 2022 +BILL S-206 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to provide that the +prohibition against the disclosure of information relating to jury +proceedings does not apply, in certain circumstances, in respect +of disclosure by jurors to health care professionals. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 12 +An Act to amend the Criminal Code (disclosure of in- +formation by jurors) +[Assented to 18th October, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +1 Section 649 of the Criminal Code is replaced by +the following: +Disclosure of jury proceedings +649 (1) Every member of a jury, and every person pro- +viding technical, personal, interpretative or other support +services to a juror with a physical disability, who disclos- +es any information relating to the proceedings of the jury +when it was absent from the courtroom that was not sub- +sequently disclosed in open court is guilty of an offence +punishable on summary conviction. +Exceptions +(2) Subsection (1) does not apply in respect of the disclo- +sure of information for the purposes of +(a) an investigation of an alleged offence under sub- +section 139(2) in relation to a juror; +(b) giving evidence in criminal proceedings in relation +to such an offence; or +(c) any medical or psychiatric treatment or any thera- +py or counselling that a person referred to in subsec- +tion (1) receives from a health care professional after +the completion of the trial in relation to health issues +arising out of or related to the person’s service at the +trial as a juror or as a person who provided support +services to a juror. +2021-2022 + +Page 4 +Health care professional +(3) For the purpose of paragraph (2)(c), the health care +professional who provides any medical or psychiatric +treatment or any therapy or counselling must be entitled +to do so under the laws of a province. +Coming into Force +Ninetieth day after royal assent +2 This Act comes into force on the 90th day after +the day on which it receives royal assent. +Published under authority of the Senate of Canada +2021-2022 +Chapter 12: An Act to amend the Criminal Code (disclosure of information by jurors) +Criminal Code +Sections 1-2 + +Page 5 + +Page 6 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-209_4.txt b/task6_model_deployment/assets/S-209_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..e3ebe7cdcc8cdb158ad329a99c4fa194c7a55050 --- /dev/null +++ b/task6_model_deployment/assets/S-209_4.txt @@ -0,0 +1,75 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 7 +An Act respecting Pandemic Observance Day +ASSENTED TO +APRIL 30, 2024 +BILL S-209 + +Page 2 +SUMMARY +This enactment designates March 11th in each and every year as +“Pandemic Observance Day”. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 7 +An Act respecting Pandemic Observance Day +[Assented to 30th April, 2024] +Preamble +Whereas, on March 11, 2020, the World Health Or- +ganization characterized the coronavirus disease +(COVID-19) epidemic as a global pandemic; +Whereas March 11, 2021, was designated — by order +in council on March 8, 2021, and by proclamation on +March 31, 2021 — as a “National Day of Observance” +to honour those who have died of COVID-19, to rec- +ognize those working on the front lines and to ac- +knowledge COVID-19’s serious effects on the health +of Canada’s population; +Whereas it is important to acknowledge the multidi- +mensional effects of the pandemic on every person +in Canada; +Whereas this pandemic has worsened the various +forms of inequality in Canada and has had a dispro- +portionate impact on the vulnerable people within +society and members of historically disadvantaged +groups; +And whereas it is fitting that March 11 of each year +be officially designated as “Pandemic Observance +Day” in order to give the Canadian public an oppor- +tunity to commemorate the efforts to get through the +pandemic, to remember its effects and to reflect on +ways to prepare for any future pandemics; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Pandemic Day Act. +2021-2022-2023-2024 + +Page 4 +Pandemic Observance Day +Pandemic Observance Day +2 Throughout Canada, in each and every year, the 11th +day of March is to be known as “Pandemic Observance +Day”. +Published under authority of the Senate of Canada +2021-2022-2023-2024 +Chapter 7: Pandemic Day Act +Pandemic Observance Day +Section +2 + +Page 5 + +Page 6 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-211_4.txt b/task6_model_deployment/assets/S-211_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..7dd638c8de8877cc823f94167931c5ee3a42f16a --- /dev/null +++ b/task6_model_deployment/assets/S-211_4.txt @@ -0,0 +1,684 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 9 +An Act to enact the Fighting Against Forced +Labour and Child Labour in Supply Chains +Act and to amend the Customs Tariff +ASSENTED TO +MAY 11, 2023 +BILL S-211 + +Page 2 +SUMMARY +This enactment enacts the Fighting Against Forced Labour and +Child Labour in Supply Chains Act, which imposes an obligation +on certain government institutions and private-sector entities to +report on the measures taken to prevent and reduce the risk that +forced labour or child labour is used by them or in their supply +chains. The Act provides for an inspection regime applicable to +entities and gives the Minister the power to require an entity to +provide certain information. +This enactment also amends the Customs Tariff to allow for a +prohibition on the importation of goods manufactured or pro- +duced, in whole or in part, by forced labour or child labour as +those terms are defined in the Fighting Against Forced Labour +and Child Labour in Supply Chains Act. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +TABLE OF PROVISIONS +An Act to enact the Fighting Against Forced Labour +and Child Labour in Supply Chains Act and to amend +the Customs Tariff +Preamble +Short Title +Fighting Against Forced Labour and Child Labour in Sup- +ply Chains Act +1 +Interpretation +Definitions +2 +Purpose of Act +Purpose +3 +His Majesty +Binding on His Majesty +4 +PART 1 +Reporting Obligation — Government +Institution +Application +Government institutions +5 +Annual Report +Annual report +6 +Revised report +7 +Accessibility of report +8 +PART 2 +Reporting Obligation — Entities +Application +Entities +9 +Control +10 +Annual Report +Annual report +11 +Revised report +12 +Accessibility of report +13 +2021-2022-2023 + +Page 4 +Administration and Enforcement +Designation +14 +Designated Person’s Powers +Entry into a place +15 +Warrant to enter dwelling-house +16 +Obstruction +17 +Order — Corrective Measures +Minister’s power +18 +Offences and Punishment +Offence +19 +Liability of directors, officers, etc. +20 +Offence by employee or agent or mandatary +21 +PART 3 +General +Registry +Electronic registry +22 +Regulations +Regulations +23 +Report to Parliament +Annual report +24 +Review of the Act +Review by committee +25 +PART 4 +Customs Tariff +Amendments +26 +PART 5 +Coming into Force +January 1 +28 +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +TABLE OF PROVISIONS + +Page 5 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 9 +An Act to enact the Fighting Against Forced Labour +and Child Labour in Supply Chains Act and to amend +the Customs Tariff +[Assented to 11th May, 2023] +Preamble +Whereas forced labour and child labour are forms +of modern slavery; +Whereas Canada, as a party to the eight fundamental +conventions of the International Labour Organization +on fundamental labour rights — including the Forced +Labour Convention, 1930, adopted in Geneva on +June 28, 1930; the Abolition of Forced Labour Con- +vention, 1957, adopted in Geneva on June 25, 1957; +and the Worst Forms of Child Labour Convention, +1999, adopted at Geneva on June 17, 1999 — is de- +termined to contribute to the fight against modern +slavery; +And whereas Parliament considers that it is essential +to contribute to fighting modern slavery, including by +imposing reporting obligations on government insti- +tutions involved in producing, purchasing or dis- +tributing goods in Canada or elsewhere and on enti- +ties involved in manufacturing, producing, growing, +extracting or processing goods in Canada or else- +where or in importing goods manufactured, pro- +duced, grown, extracted or processed outside +Canada; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Fighting Against Forced +Labour and Child Labour in Supply Chains Act. +2021-2022-2023 + +Page 6 +Interpretation +Definitions +2 The following definitions apply in this Act. +child labour means labour or services provided or of- +fered to be provided by persons under the age of 18 years +and that +(a) are provided or offered to be provided in Canada +under circumstances that are contrary to the laws ap- +plicable in Canada; +(b) are provided or offered to be provided under cir- +cumstances that are mentally, physically, socially or +morally dangerous to them; +(c) interfere with their schooling by depriving them of +the opportunity to attend school, obliging them to +leave school prematurely or requiring them to attempt +to combine school attendance with excessively long +and heavy work; or +(d) constitute the worst forms of child labour as de- +fined in article 3 of the Worst Forms of Child Labour +Convention, 1999, adopted at Geneva on June 17, 1999. +(travail des enfants) +entity means a corporation or a trust, partnership or oth- +er unincorporated organization that +(a) is listed on a stock exchange in Canada; +(b) has a place of business in Canada, does business in +Canada or has assets in Canada and that, based on its +consolidated financial statements, meets at least two +of the following conditions for at least one of its two +most recent financial years: +(i) it has at least $20 million in assets, +(ii) it has generated at least $40 million in revenue, +and +(iii) it employs an average of at least 250 employ- +ees; or +(c) is prescribed by regulations. (entité) +forced labour means labour or service provided or of- +fered to be provided by a person under circumstances +that +(a) could reasonably be expected to cause the person +to believe their safety or the safety of a person known +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +Interpretation +Section +2 + +Page 7 +to them would be threatened if they failed to provide +or offer to provide the labour or service; or +(b) constitute forced or compulsory labour as defined +in article 2 of the Forced Labour Convention, 1930, +adopted in Geneva on June 28, 1930. (travail forcé) +governing body means the body or group of members of +the entity with primary responsibility for the governance +of the entity. (corps dirigeant) +government institution has the same meaning as in +section 3 of the Access to Information Act. (institution +fédérale) +head has the same meaning as in section 3 of the Access +to Information Act. (responsable d’institution fédé- +rale) +Minister means the Minister of Public Safety and Emer- +gency Preparedness. (ministre) +production of goods includes the manufacturing, grow- +ing, extracting and processing of goods. (production de +marchandises) +Purpose of Act +Purpose +3 The purpose of this Act is to implement Canada’s in- +ternational commitment to contribute to the fight against +forced labour and child labour through the imposition of +reporting obligations on +(a) government institutions producing, purchasing or +distributing goods in Canada or elsewhere; and +(b) entities producing goods in Canada or elsewhere +or in importing goods produced outside Canada. +His Majesty +Binding on His Majesty +4 This Act is binding on His Majesty in right of Canada +or a province. +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +Interpretation +Sections 2-4 + +Page 8 +PART 1 +Reporting Obligation — +Government Institution +Application +Government institutions +5 This Part applies to any government institution pro- +ducing, purchasing or distributing goods in Canada or +elsewhere. +Annual Report +Annual report +6 (1) The head of every government institution must, on +or before May 31 of each year, report to the Minister on +the steps the government institution has taken during its +previous financial year to prevent and reduce the risk +that forced labour or child labour is used at any step of +the production of goods produced, purchased or dis- +tributed by the government institution. +Supplementary information +(2) The report must also include the following informa- +tion in respect of the government institution: +(a) its structure, activities and supply chains; +(b) its policies and due diligence processes in relation +to forced labour and child labour; +(c) the parts of its activities and supply chains that +carry a risk of forced labour or child labour being used +and the steps it has taken to assess and manage that +risk; +(d) any measures taken to remediate any forced +labour or child labour; +(e) any measures taken to remediate the loss of in- +come to the most vulnerable families that results from +any measure taken to eliminate the use of forced +labour or child labour in its activities and supply +chains; +(f) the training provided to employees on forced +labour and child labour; and +(g) how the government institution assesses its effec- +tiveness in ensuring that forced labour and child +labour are not being used in its activities and supply +chains. +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 1 Reporting Obligation — Government Institution +Sections 5-6 + +Page 9 +Form and manner +(3) The Minister may specify, in writing, the form and +manner in which a report is to be provided. The require- +ments must be made available to the public in the man- +ner that the Minister considers appropriate. +Revised report +7 (1) The head of a government institution may provide +the Minister with a revised version of the report provided +under section 6. +Content of revised report +(2) The revised version of the report must, in addition to +the information required under subsection 6(2), indicate +the date of the revision and include a description of the +changes made to the original report. +Accessibility of report +8 The head of every government institution must, on +providing the Minister with a report under section 6 or a +revised report under section 7, make the report available +to the public, including by publishing it in a prominent +place on the government institution’s website. +PART 2 +Reporting Obligation — Entities +Application +Entities +9 This Part applies to any entity +(a) producing, selling or distributing goods in Canada +or elsewhere; +(b) importing into Canada goods produced outside +Canada; or +(c) controlling an entity engaged in any activity de- +scribed in paragraph (a) or (b). +Control +10 (1) For the purposes of this Part and subject to the +regulations, an entity is controlled by another entity if it +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 1 Reporting Obligation — Government Institution +Annual Report +Sections 6-10 + +Page 10 +is directly or indirectly controlled by that other entity in +any manner. +Deemed control +(2) An entity that controls another entity is deemed to +control any entity that is controlled or deemed to be con- +trolled by the other entity. +Annual Report +Annual report +11 (1) Every entity must, on or before May 31 of each +year, report to the Minister on the steps the entity has +taken during its previous financial year to prevent and +reduce the risk that forced labour or child labour is used +at any step of the production of goods in Canada or else- +where by the entity or of goods imported into Canada by +the entity. +Single or joint report +(2) An entity may comply with subsection (1) either +(a) by providing a report in respect of the entity; or +(b) by being party to a joint report in respect of more +than one entity. +Supplementary information +(3) The report must also include the following informa- +tion in respect of each entity subject to the report: +(a) its structure, activities and supply chains; +(b) its policies and its due diligence processes in rela- +tion to forced labour and child labour; +(c) the parts of its business and supply chains that +carry a risk of forced labour or child labour being used +and the steps it has taken to assess and manage that +risk; +(d) any measures taken to remediate any forced +labour or child labour; +(e) any measures taken to remediate the loss of in- +come to the most vulnerable families that results from +any measure taken to eliminate the use of forced +labour or child labour in its activities and supply +chains; +(f) the training provided to employees on forced +labour and child labour; and +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 2 Reporting Obligation — Entities +Application +Sections 10-11 + +Page 11 +(g) how the entity assesses its effectiveness in ensur- +ing that forced labour and child labour are not being +used in its business and supply chains. +Approval of report +(4) The report must be approved, +(a) in the case of a report in respect of a single entity, +by its governing body; or +(b) in the case of a joint report, either +(i) by the governing body of each entity included in +the report, or +(ii) by the governing body of the entity, if any, that +controls each entity included in the report. +Attestation of the report +(5) The approval of the report must be evidenced by +(a) a statement that sets out whether it was approved +pursuant to paragraph (4)(a) or subparagraph (4)(b)(i) +or (ii); and +(b) the signature of one or more members of the gov- +erning body of each entity that approved the report. +Form and manner +(6) The Minister may specify, in writing, the form and +manner in which a report is to be provided. The require- +ments must be made available to the public in the man- +ner that the Minister considers appropriate. +Revised report +12 (1) An entity may provide the Minister with a revised +version of the report provided under section 11. +Content of revised report +(2) The revised version of the report must, in addition to +the information required under subsection 11(3), indicate +the date of the revision and include a description of the +changes made to the original report. +Approval and attestation +(3) Subsections 11(4) and (5) apply in respect of a revised +report. +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 2 Reporting Obligation — Entities +Annual Report +Sections 11-12 + +Page 12 +Accessibility of report +13 (1) An entity must, on providing the Minister with a +report under section 11 or a revised report under section +12, make the report available to the public, including by +publishing it in a prominent place on its website. +Federal corporations +(2) Any entity that is incorporated under the Canada +Business Corporations Act or any other Act of Parlia- +ment must provide the report or revised report to each +shareholder, along with its annual financial statements. +Administration and Enforcement +Designation +14 The Minister may designate persons or classes of per- +sons for the purposes of the administration and enforce- +ment of this Part. +Designated Person’s Powers +Entry into a place +15 (1) A designated person may, for the purpose of veri- +fying compliance with this Part, enter any place where +they have reasonable grounds to believe there is anything +to which this Part applies or any document relating to the +administration of this Part. +Powers on entry +(2) The designated person may, for the purpose referred +to in subsection (1), +(a) examine anything in the place, including any docu- +ment; +(b) use any means of communication in the place, or +cause it to be used; +(c) use any computer system in the place — or cause it +to be used — to examine data contained in or available +to it, or reproduce the data — or cause it to be repro- +duced — in the form of a printout or other intelligible +output and remove any printout or output for exami- +nation or copying; +(d) prepare a document based on the data, or cause +one to be prepared; +(e) use any copying equipment in the place, or cause it +to be used; +(f) take photographs or make recordings or sketches +of anything in the place; +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 2 Reporting Obligation — Entities +Annual Report +Sections 13-15 + +Page 13 +(g) direct any person to put any equipment in the +place into operation or to cease operating it; +(h) prohibit or limit access to all or part of the place or +to anything in the place; and +(i) remove anything from the place for the purpose of +examination. +Persons accompanying designated person +(3) The designated person may be accompanied by any +person whom the designated person believes is necessary +to help them exercise their powers or perform their du- +ties or functions under this section. +Assistance +(4) The owner or person in charge of the place and every +person in the place must give all assistance that is rea- +sonably required to enable the designated person to exer- +cise their powers or perform their duties or functions +under this section and is to provide any documents, +information or access to any data that is reasonably re- +quired for that purpose. +Warrant to enter dwelling-house +16 (1) If the place referred to in subsection 11(1) is a +dwelling-house, the designated person may enter it with- +out the occupant’s consent only under the authority of a +warrant issued under subsection (2). +Authority to issue warrant +(2) On ex parte application, a justice of the peace may is- +sue a warrant authorizing the designated person to enter +a dwelling-house, subject to any conditions specified in +the warrant, if the justice is satisfied by information on +oath that +(a) the dwelling-house is a place referred to in subsec- +tion 15(1); +(b) entry to the dwelling-house is necessary for a pur- +pose related to verifying compliance with this Part; +and +(c) entry was refused by the occupant or there are rea- +sonable grounds to believe that entry will be refused +by or that consent to entry cannot be obtained from +the occupant. +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 2 Reporting Obligation — Entities +Designated Person’s Powers +Sections 15-16 + +Page 14 +Obstruction +17 A person must not obstruct or hinder a designated +person who is exercising powers or performing duties or +functions under this Part. +Order — Corrective Measures +Minister’s power +18 If, on the basis of information obtained under section +15, the Minister is of the opinion that an entity is not in +compliance with section 11 or 13, the Minister may, by +order, require the entity to take any measures that the +Minister considers to be necessary to ensure compliance +with those provisions. +Offences and Punishment +Offence +19 (1) Every person or entity that fails to comply with +section 11 or 13, subsection 15(4) or an order made under +section 18, or that contravenes section 17, is guilty of an +offence punishable on summary conviction and liable to +a fine of not more than $250,000. +False or misleading statement or information +(2) Every person or entity that knowingly makes any +false or misleading statement or knowingly provides false +or misleading information to the Minister or a person +designated under section 14 is guilty of an offence pun- +ishable on summary conviction and liable to a fine of not +more than $250,000. +Liability of directors, officers, etc. +20 If a person or an entity commits an offence under this +Part, any director, officer or agent or mandatary of the +person or entity who directed, authorized, assented to, +acquiesced in or participated in its commission is a party +to and guilty of the offence and liable on conviction to the +punishment provided for the offence, whether or not the +person or entity has been prosecuted or convicted. +Offence by employee or agent or mandatary +21 In a prosecution for an offence under subsection +19(1), it is sufficient proof of the offence to establish that +it was committed by an employee or agent or mandatary +of the accused, whether or not the employee or agent or +mandatary is identified or has been prosecuted for the +offence, unless the accused establishes that they exer- +cised due diligence to prevent its commission. +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 2 Reporting Obligation — Entities +Designated Person’s Powers +Sections 17-21 + +Page 15 +PART 3 +General +Registry +Electronic registry +22 (1) The Minister must maintain an electronic registry +containing a copy of every report or revised report pro- +vided to the Minister under section 6, 7, 11 or 12. +Accessibility of registry +(2) The registry must be made available to the public on +the Department of Public Safety and Emergency Pre- +paredness website. +Regulations +Regulations +23 The Governor in Council may make regulations for +carrying out the purposes and provisions of this Act, +including regulations +(a) prescribing other entities for the purpose of the +definition entity; +(b) respecting the circumstances in which an entity is +controlled by another entity; and +(c) prescribing anything that may, by this Act, be pre- +scribed. +Report to Parliament +Annual report +24 (1) The Minister must cause to be tabled in each +House of Parliament, on or before September 30 of each +year or, if a House is not then sitting, on any of the next +30 days on which that House is sitting, a report contain- +ing +(a) a general summary of the activities of government +institutions and entities that provided a report under +this Act for their previous financial year that carry a +risk of forced labour or child labour being used; +(b) the steps that government institutions and entities +have taken to assess and manage that risk; +(c) if applicable, measures taken by government insti- +tutions and entities to remediate any forced labour or +child labour; +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 3 General +Sections 22-24 + +Page 16 +(d) a copy of any order made pursuant to section 18; +and +(e) the particulars of any charge laid against a person +or entity under section 19. +Publication +(2) The Minister must publish the report in a prominent +place on the Department of Public Safety and Emergency +Preparedness website within 30 days after it is tabled in +both Houses of Parliament. +Review of the Act +Review by committee +25 (1) At the start of the fifth year after the day on +which this section comes into force, a comprehensive +review of this Act must be undertaken by the committee +of the Senate, of the House of Commons or of both Hous- +es of Parliament that may be designated or established +for that purpose. +Report to Parliament +(2) The committee referred to in subsection (1) must, +within one year after the review is undertaken under that +subsection, submit a report to the House or Houses of +Parliament of which it is a committee, including a state- +ment setting out any changes to the Act that the commit- +tee recommends. +PART 4 +1997, c. 36 +Customs Tariff +26 Subparagraph 132(1)(m)(i.1) of the Customs +Tariff is replaced by the following: +(i.1) amending that tariff item to exclude goods +that are mined, manufactured or produced wholly +or in part by forced labour or child labour as those +terms are defined in section 2 of the Fighting +Against Forced Labour and Child Labour in Sup- +ply Chains Act, from that tariff item, or prescribing +the conditions under which such goods may be ex- +cluded from that tariff item, +27 The reference to “Goods mined, manufac- +tured or produced wholly or in part by forced +labour” set out in the Description of Goods of +tariff item No. 9897.00.00 in the List of Tariff Provi- +sions set out in the schedule to the Act is re- +placed by the following: +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 3 General +Report to Parliament +Sections 24-27 + +Page 17 +Goods mined, manufactured or produced wholly or in +part by forced labour or child labour as those terms are +defined in section 2 of the Fighting Against Forced +Labour and Child Labour in Supply Chains Act; +PART 5 +Coming into Force +January 1 +28 This Act comes into force on January 1 of the +year following the year in which it receives royal +assent. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 9: Fighting Against Forced Labour and Child Labour in Supply Chains Act +PART 4 Customs Tariff +Sections 27-28 + +Page 18 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-214_4.txt b/task6_model_deployment/assets/S-214_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..d48ce83d3aefb7fa889273bca0965f5b1cfe6aa4 --- /dev/null +++ b/task6_model_deployment/assets/S-214_4.txt @@ -0,0 +1,76 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 5 +An Act to establish International Mother +Language Day +ASSENTED TO +APRIL 27, 2023 +BILL S-214 + +Page 2 +SUMMARY +This enactment designates the 21st day of February in each and +every year as “International Mother Language Day”. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 5 +An Act to establish International Mother Language +Day +[Assented to 27th April, 2023] +Preamble +Whereas English and French are Canada’s official +languages; +Whereas more than 60 different Aboriginal lan- +guages are spoken in Canada; +Whereas Canadians speak a multitude of languages +that greatly enrich Canada and its culture; +Whereas, in November 1999, International Mother +Language Day was proclaimed by the General Con- +ference of the United Nations Educational, Scientific +and Cultural Organization; +Whereas, in May 2007, the United Nations General +Assembly called upon Member States “to promote +the preservation and protection of all languages used +by peoples of the world”; +Whereas some Canadian provinces and cities already +recognize International Mother Language Day; +And whereas the Parliament of Canada wishes to +recognize the value of linguistic and cultural diversi- +ty; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short Title +1 This Act may be cited as the International Mother +Language Day Act. +2021-2022-2023 + +Page 4 +International Mother Language +Day +International Mother Language Day +2 Throughout Canada, in each and every year, the 21st +day of February is to be known as “International Mother +Language Day”. +Not a legal holiday +3 For greater certainty, International Mother Language +Day is not a legal holiday or a non-juridical day. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 5: International Mother Language Day Act +International Mother Language Day +Sections 2-3 + +Page 5 + +Page 6 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-219_4.txt b/task6_model_deployment/assets/S-219_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..b6c1fe979ec35ce5572d7df5927c2dd5349a28f3 --- /dev/null +++ b/task6_model_deployment/assets/S-219_4.txt @@ -0,0 +1,86 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 16 +An Act respecting a National Ribbon Skirt +Day +ASSENTED TO +DECEMBER 15, 2022 +BILL S-219 + +Page 2 +SUMMARY +This enactment designates the 4th day of January in each and +every year as “National Ribbon Skirt Day”. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 16 +An Act respecting a National Ribbon Skirt Day +[Assented to 15th December, 2022] +Preamble +Whereas Indigenous women are life-givers and are +entrusted with traditional knowledge to care for +their families, their communities and the environ- +ment; +Whereas the ribbon skirt is a centuries-old spiritual +symbol of womanhood, identity, adaptation and sur- +vival and is a way for women to honour themselves +and their culture; +Whereas the ribbon skirt represents a direct connec- +tion to Mother Earth and its sacred medicines; +Whereas Indigenous culture, tradition and ceremony, +including Indigenous ties to language and the land, +are critical to the vitality and well-being of Canada’s +First Peoples; +Whereas section 1 of Article 15 of the United Nations +Declaration on the Rights of Indigenous Peoples, to +which Canada is a signatory, states, “Indigenous +peoples have the right to the dignity and diversity of +their cultures, traditions, histories and aspirations +which shall be appropriately reflected in education +and public information”; +Whereas Call for Justice 2.1 of the Final Report of the +National Inquiry into Missing and Murdered Indige- +nous Women and Girls calls “upon all governments +to acknowledge, recognize, and protect the rights of +Indigenous Peoples to their cultures and languages +as inherent rights, and constitutionally protected as +such under section 35 of the Constitution [Act, +1982]”; +And whereas Call for Justice 15.2 of that report calls +on Canadians to “[d]ecolonize by learning the true +history of Canada … and learn about and celebrate +Indigenous Peoples’ history, cultures, pride, and di- +versity”; +2021-2022 + +Page 4 +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the National Ribbon Skirt +Day Act. +National Ribbon Skirt Day +National Ribbon Skirt Day +2 Throughout Canada, in each and every year, the 4th +day of January shall be known as “National Ribbon Skirt +Day”. +Published under authority of the Senate of Canada +2021-2022 +Chapter 16: National Ribbon Skirt Day Act +Short Title +Preamble – Sections 1-2 + +Page 5 + +Page 6 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-222_4.txt b/task6_model_deployment/assets/S-222_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..47bb672868da22d6fa389d021d04c12c7cff1f9a --- /dev/null +++ b/task6_model_deployment/assets/S-222_4.txt @@ -0,0 +1,53 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 27 +An Act to amend the Department of Public +Works and Government Services Act (use of +wood) +ASSENTED TO +OCTOBER 26, 2023 +BILL S-222 + +Page 2 +SUMMARY +This enactment amends the Department of Public Works and +Government Services Act to permit the Minister, in developing +requirements for public works, to allow the use of wood or any +other thing that achieves environmental benefits. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 27 +An Act to amend the Department of Public Works and +Government Services Act (use of wood) +[Assented to 26th October, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +1996, c. 16 +Department of Public Works and +Government Services Act +1 Section 7 of the Department of Public Works +and Government Services Act is amended by +adding the following after subsection (1): +Use of wood +(1.1) In developing requirements with respect to the +construction, maintenance and repair of public works, +federal real property and federal immovables, the Minis- +ter shall consider any potential reduction in greenhouse +gas emissions and any other environmental benefits and +may allow the use of wood or any other thing — including +a material, product or sustainable resource — that +achieves such benefits. +Published under authority of the Senate of Canada +2021-2022-2023 + +Page 4 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-246_4.txt b/task6_model_deployment/assets/S-246_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..ca6a0405be7bf84d06afd205fc12d2cab14c0a68 --- /dev/null +++ b/task6_model_deployment/assets/S-246_4.txt @@ -0,0 +1,60 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 13 +An Act respecting Lebanese Heritage Month +ASSENTED TO +JUNE 20, 2023 +BILL S-246 + +Page 2 +SUMMARY +This enactment designates the month of November as +“Lebanese Heritage Month”. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 13 +An Act respecting Lebanese Heritage Month +[Assented to 20th June, 2023] +Preamble +Whereas Lebanese Canadians have, for generations, +made significant social, economic, cultural, religious, +military, philanthropic and political contributions to +our social fabric and to the strength, resiliency and +diversity of our communities; +Whereas Lebanese people around the world cele- +brate Lebanese Independence Day in commemora- +tion of their nation gaining independence on Novem- +ber 22, 1943; +Whereas Parliament wishes to recognize and cele- +brate the historic mark that Lebanese Canadians have +made and continue to make in building Canadian so- +ciety; +And whereas recognizing and celebrating Lebanese +Heritage Month across Canada would encourage +Lebanese Canadians to promote their traditions and +culture and share them with all Canadians; +Now, therefore, His Majesty, by and with the advice +and consent of the Senate and House of Commons of +Canada, enacts as follows: +Short Title +Short title +1 This Act may be cited as the Lebanese Heritage Month +Act. +Lebanese Heritage Month +Lebanese Heritage Month +2 Throughout Canada, in each and every year, the month +of November is to be known as “Lebanese Heritage +Month”. +Published under authority of the Senate of Canada +2021-2022-2023 + +Page 4 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-4_4.txt b/task6_model_deployment/assets/S-4_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..1accc43f368a9262da4bc59ad08c13a9369227fa --- /dev/null +++ b/task6_model_deployment/assets/S-4_4.txt @@ -0,0 +1,1874 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022 +STATUTES OF CANADA 2022 +CHAPTER 17 +An Act to amend the Criminal Code and the +Identification of Criminals Act and to make +related amendments to other Acts (COVID-19 +response and other measures) +ASSENTED TO +DECEMBER 15, 2022 +BILL S-4 + +Page 2 +SUMMARY +This enactment amends the Criminal Code to, among other +things, +(a) allow for the use of electronic or other automated means +for the purposes of the jury selection process; +(b) expand, for the accused and offenders, the availability of +remote appearances by audioconference and videoconfer- +ence in certain circumstances; +(c) provide for the participation of prospective jurors in the +jury selection process by videoconference in certain circum- +stances; +(d) expand the power of courts to make case management +rules permitting court personnel to deal with administrative +matters for accused not represented by counsel; +(e) permit courts to order fingerprinting at the interim release +stage and at any other stage of the criminal justice process if +fingerprints could not previously have been taken for excep- +tional reasons; and +(f) replace the existing telewarrant provisions with a process +that permits a wide variety of search warrants, authorizations +and orders to be applied for and issued by a means of +telecommunication. +The enactment makes amendments to the Criminal Code and the +Identification of Criminals Act to correct minor technical errors +and includes transitional provisions on the application of the +amendments. It also makes related amendments to other Acts. +The enactment also provides for one or more independent re- +views on the use of remote proceedings in criminal justice mat- +ters. +Lastly, the enactment also provides for a parliamentary review of +the provisions enacted or amended by this enactment and of the +use of remote proceedings in criminal justice matters to com- +mence at the start of the fifth year following the day on which it +receives royal assent. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 17 +An Act to amend the Criminal Code and the Identifi- +cation of Criminals Act and to make related amend- +ments to other Acts (COVID-19 response and other +measures) +[Assented to 15th December, 2022] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +R.S., c. C-46 +Criminal Code +2019, c. 25, s. 1(3) +1 The definition summons in section 2 of the +Criminal Code is replaced by the following: +summons means, unless a contrary intention appears, a +summons in Form 6 issued by a judge or justice or by the +chairperson of a Review Board as defined in subsection +672.1(1); (sommation) +1995, c. 39, s. 139 +2 The portion of subsection 117.04(3) of the Act +before paragraph (a) is replaced by the follow- +ing: +Report to justice +(3) A peace officer who executes a warrant referred to in +subsection (1) or who conducts a search without a war- +rant under subsection (2) shall immediately make a re- +port to a justice having jurisdiction in respect of the mat- +ter and, in the case of an execution of a warrant, jurisdic- +tion in the province in which the warrant was issued, +showing +1995, c. 39, s. 139 +3 Subsection 117.05(1) of the Act is replaced by +the following: +2021-2022 + +Page 4 +Application for disposition +117.05 (1) If any thing or document has been seized +under subsection 117.04(1) or (2), a justice having juris- +diction in respect of the matter and, in the case of an exe- +cution of a warrant, jurisdiction in the province in which +the warrant was issued shall, on application for an order +for the disposition of the thing or document so seized +made by a peace officer within 30 days after the date of +execution of the warrant or of the seizure without a war- +rant, as the case may be, fix a date for the hearing of the +application and direct that notice of the hearing be given +to the persons or in the manner that the justice may +specify. +4 Subsection 145(2) of the Act is amended by +striking out “or” at the end of paragraph (b), by +adding “or” at the end of paragraph (c) and by +adding the following after that paragraph: +(d) fails, without lawful excuse, to comply with an or- +der made under section 515.01. +1993, c. 40, s. 1(1) +5 The definition authorization in section 183 of the +Act is replaced by the following: +authorization means an authorization to intercept a pri- +vate communication given under subsection 184.2(3), +section 186 or subsection 188(2); (autorisation) +1993, c. 40, s. 4 +6 Section 184.3 of the Act is replaced by the fol- +lowing: +Application — telecommunication producing writing +184.3 (1) A person who is permitted to make one of the +following applications may submit their application by a +means of telecommunication that produces a writing: +(a) an application for an authorization under subsec- +tion 184.2(2), 185(1), 186(5.2) or 188(1); +(b) an application for an extension under subsection +185(2), 196(2) or 196.1(2); +(c) an application to renew an authorization under +subsection 186(6). +Sealing +(2) A judge who receives an application submitted by a +means of telecommunication that produces a writing +shall, +immediately +on +the +determination +of +the +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 3-6 + +Page 5 +application, cause it to be placed and sealed in the packet +referred to in subsection 187(1). +Application — telecommunication not producing +writing +(3) Despite anything in section 184.2 or 188, a person +who is permitted to make an application for an autho- +rization under subsection 184.2(2) or 188(1) may submit +their application by a means of telecommunication that +does not produce a writing if it would be impracticable in +the circumstances to submit the application by a means +of telecommunication that produces a writing. +Statement of circumstances +(4) An application submitted by a means of telecommu- +nication that does not produce a writing shall include a +statement of the circumstances that make it impractica- +ble to submit the application by a means of telecommuni- +cation that produces a writing. +Oath +(5) Any oath required in connection with an application +submitted by a means of telecommunication that does +not produce a writing may be administered by a means of +telecommunication. +Recording and sealing +(6) A judge who receives an application submitted by a +means of telecommunication that does not produce a +writing shall record the application verbatim, in writing +or otherwise, and shall, immediately on the determina- +tion of the application, cause the writing or recording to +be placed and sealed in the packet referred to in subsec- +tion 187(1), and a recording sealed in a packet shall be +treated as if it were a document for the purposes of sec- +tion 187. +Limitation +(7) If an application is submitted by a means of telecom- +munication that does not produce a writing, the judge +shall not give the authorization unless he or she is satis- +fied that the application discloses reasonable grounds for +dispensing with its submission by a means of telecom- +munication that produces a writing. +Giving authorization, etc. +(8) A judge who gives the authorization, extension or re- +newal may do so by a means of telecommunication, in +which case +(a) the judge shall complete and sign the document in +question, noting on its face the time and date; +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +6 + +Page 6 +(b) if the means of telecommunication produces a +writing, the judge shall transmit a copy of the docu- +ment to the applicant by that means; +(c) if the means of telecommunication does not pro- +duce a writing, the applicant shall, as directed by the +judge, transcribe the document, noting on its face the +name of the judge as well as the time and date; and +(d) the judge shall, immediately after the authoriza- +tion, extension or renewal is given, cause the docu- +ment to be placed and sealed in the packet referred to +in subsection 187(1). +7 Subsection 185(4) of the Act is replaced by the +following: +If extension not granted +(4) If the judge to whom an application for an authoriza- +tion and an application referred to in subsection (2) are +made refuses to fix a period in substitution for the period +mentioned in subsection 196(1) or if the judge fixes a +shorter period than the one set out in the application re- +ferred to in subsection (2), the person submitting the ap- +plication for the authorization may withdraw that appli- +cation and, if it is withdrawn, the judge shall not proceed +to consider it or to give the authorization and shall de- +stroy, or return to that person, both applications and all +other material pertaining to them. +1993, c. 40, s. 7 +8 (1) Subsection 187(1.1) of the Act is replaced by +the following: +Exception +(1.1) An authorization given under this Part need not be +placed in the packet except if, under subsection 184.3(8), +the original authorization is in the hands of the judge, in +which case that judge must place it in the packet and the +copy remains with the applicant. +1993, c. 40, s. 7 +(2) Subsection 187(3) of the Act is replaced by the +following: +Order of judge +(3) An order under subsection (1.2), (1.3), (1.4) or (1.5) +made with respect to documents relating to an applica- +tion made under subsection 184.2(2) may only be made +after the Attorney General has been given an opportunity +to be heard. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 6-8 + +Page 7 +2019, c. 25, s. 66 +9 Section 188.1 of the Act is replaced by the fol- +lowing: +Execution in Canada +188.1 An authorization given under section 184.2, 186 or +188 may be executed at any place in Canada. Any peace +officer who executes the authorization must have author- +ity to act as a peace officer in the place where it is execut- +ed. +2018, c. 21, s. 15 +10 (1) The portion of subsection 320.29(1) of the +Act before paragraph (a) is replaced by the fol- +lowing: +Warrants to obtain blood samples +320.29 (1) A justice may issue a warrant authorizing a +peace officer to require a qualified medical practitioner +or a qualified technician to take the samples of a person’s +blood that, in the opinion of the practitioner or techni- +cian taking the samples, are necessary to enable a proper +analysis to be made to determine the person’s blood alco- +hol concentration or blood drug concentration, or both, if +the justice is satisfied, on an information on oath in Form +1, that +2018, c. 21, s. 15 +(2) Subsections 320.29(2) and (3) of the Act are re- +placed by the following: +Form +(2) A warrant issued under subsection (1) may be in +Form 5, varied to suit the case. +2018, c. 21, s. 15 +(3) Subsection 320.29(5) of the Act is replaced by +the following: +Copy to person +(5) If a warrant issued under subsection (1) is executed, +the peace officer shall, as soon as practicable, give a copy +of it — as a well as a notice in Form 5.1, varied to suit the +case — to the person from whom the samples of blood are +taken. +11 The portion of subsection 395(2) of the Act be- +fore paragraph (a) is replaced by the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 9-11 + +Page 8 +Power to seize +(2) If, on search, anything mentioned in subsection (1) is +found, it shall be seized and brought before a justice of +the province in which the warrant was issued who has ju- +risdiction in the matter, and the justice shall order +R.S., c. 42 (4th Supp.), s. 2 +12 (1) The portion of subsection 462.32(4) of the +French version of the Act before paragraph (a) is +replaced by the following: +Rapport d’exécution +(4) La personne qui exécute un mandat décerné en vertu +du présent article est tenue, à la fois : +R.S., c. 42 (4th Supp.), s. 2; 2017, c. 7, s. 57(F) +(2) Paragraph 462.32(4)(a) of the Act is replaced +by the following: +(a) during that execution, give the following to any +person who is present and ostensibly in control of the +building, receptacle or place to be searched or, in the +absence of any such person, affix the following in a +prominent location within the building or place or on +or next to the receptacle: +(i) a copy of the warrant, and +(ii) a notice in Form 5.1 setting out the address of +the court from which a copy of the report on the +property seized may be obtained; +(a.1) detain or cause to be detained the property +seized, taking reasonable care to ensure that the prop- +erty is preserved so that it may be dealt with in accor- +dance with the law; +R.S., c. 42 (4th Supp.), s. 2 +(3) Paragraphs 462.32(4)(b) and (c) of the French +version of the Act are replaced by the following: +b) dans les meilleurs délais après l’exécution du man- +dat mais au plus tard le septième jour qui suit celle-ci, +de faire un rapport, selon la formule 5.3, comportant la +désignation des biens saisis et indiquant le lieu où ils +se trouvent et de le faire déposer auprès du greffier du +tribunal; +c) de faire remettre, sur demande, un exemplaire du +rapport au saisi et à toute autre personne qui, de l’avis +du juge, semble avoir un droit sur les biens saisis. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 11-12 + +Page 9 +2002, c. 13, s. 18 +13 Paragraph 482.1(1)(b) of the Act is replaced by +the following: +(b) permitting personnel of the court to deal with ad- +ministrative matters relating to proceedings out of +court; and +2019, c. 25, s. 188 +14 Subsection 485(1.1) of the Act is replaced by +the following: +When accused not appearing personally or in person +(1.1) Jurisdiction over an accused is not lost by reason of +the failure of the accused to appear personally or in per- +son, so long as the provisions of this Act or a rule made +under section 482 or 482.1 permitting the accused not to +appear personally or in person apply. +15 The Act is amended by adding the following +after section 485.1: +Summons — Identification of Criminals Act +485.2 (1) A justice or judge may, on application in writ- +ing and on oath in Form 6.1, issue a summons, in Form +6.2, requiring an accused or offender to appear at a time +and place stated in it for the purposes of the Identifica- +tion of Criminals Act if +(a) the accused is charged with, or the offender has +been determined to be guilty of, an offence referred to +in paragraph 2(1)(c) of that Act; +(b) the accused or offender was previously required to +appear for the purposes of that Act and the measure- +ments, processes or operations referred to in that Act +were not completed; and +(c) the justice or judge is satisfied that the reasons for +the measurements, processes or operations not having +been completed were exceptional. +Limitation +(2) Subsection (1) applies in respect of an offender only +if proceedings are ongoing in relation to the matter for +which they were previously required to appear for the +purposes of the Identification of Criminals Act and for +which the sentencing proceedings have not concluded. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 13-15 + +Page 10 +Reasons +(3) The application must state the reasons why the mea- +surements, processes or operations were not completed. +Ex parte application +(4) A justice or judge may proceed ex parte to determine +an application made under subsection (1). +Application — telecommunication +(5) The application may also be made by any means of +telecommunication that produces a writing. +Alternative to oath +(6) A person who uses a means of telecommunication re- +ferred to in subsection (5) may, instead of swearing an +oath, make a statement in writing stating that all matters +contained in the application are true to their knowledge +and belief, and that statement is deemed to be a state- +ment made under oath. +Contents of summons +(7) The summons must +(a) be directed to the accused or offender; +(b) set out briefly the offence in respect of which the +accused is charged or the offender has been deter- +mined to be guilty; and +(c) set out a summary of subsection 145(3), section +512.1 and subsection 524(4). +Service of summons +(8) The summons must be served by a peace officer who +shall either deliver it personally to the person to whom it +is directed or, if that person cannot conveniently be +found, leave it for the person at their latest or usual place +of residence with any person found there who appears to +be at least 16 years of age. +R.S., c. 27 (1st Supp.), s. 68(2) +16 Paragraph 487(1)(e) of the Act is replaced by +the following: +(e) subject to any other Act of Parliament, to, as soon +as practicable, bring the thing seized before, or make a +report in respect of it to, a justice in accordance with +section 489.1. +1997, c. 18, s. 42(2) +17 Subsection 487.01(7) of the Act is repealed. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 15-17 + +Page 11 +2019, c. 25, s. 195 +18 Section 487.02 of the Act is replaced by the fol- +lowing: +Assistance order +487.02 (1) If an authorization is given under section +184.2, 186 or 188 or a warrant is issued under this Act, the +judge or justice who gives the authorization or issues the +warrant may order a person to provide assistance, if the +person’s assistance may reasonably be considered to be +required to give effect to the authorization or warrant. +The order has effect throughout Canada. +Telecommunication +(2) If the authorization is given or the warrant is issued +by a means of telecommunication under section 184.3 or +487.1, the order to provide assistance may be issued by a +means of telecommunication and, in that case, section +184.3 or 487.1, as the case may be, applies with respect to +the order. +2019, c. 25, s. 196.1(2) +19 Subparagraph (c)(iv.4) of the definition sec- +ondary designated offence in section 487.04 of the +Act is repealed. +1997, c. 18, s. 44 +20 Subsection 487.05(3) of the Act is repealed. +1997, c. 18, s. 45 +21 Subsection 487.092(4) of the Act is repealed. +R.S, c. 27 (1st Supp.), s. 69; 1994, c. 44, ss. 37(1) to (3) and (5) to (7); 2014, c. 31, s. 21; +2018, c. 21, s. 19 +22 Section 487.1 of the Act and the heading before +it are replaced by the following: +Other Provisions Respecting Warrants +and Orders +Duty of person executing certain warrants +487.093 (1) A person who executes a warrant issued +under subsection 117.04(1), 199(1), 395(1) or 487(1) shall, +during that execution, +(a) give the following to any person who is present +and ostensibly in control of the building, receptacle or +place to be searched: +(i) a copy of the warrant, and +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 18-22 + +Page 12 +(ii) a notice in Form 5.1 setting out the address of +the court before which anything seized during the +execution may be brought or from which a copy of a +report on anything so seized may be obtained; +(b) affix the copy and the notice in a prominent loca- +tion within the building or place or on or next to the +receptacle, if there is no person present and ostensibly +in control of the building, receptacle or place; or +(c) give the copy and the notice to the person to be +searched, if the warrant is issued under subsection +395(1) for the search of a person. +Exception +(2) Subsection (1) does not apply if the warrant autho- +rizes the search of anything that is detained under this +Act after it has been lawfully seized. +Warrants, etc., by telecommunication +487.1 (1) Despite anything in this Act, the Attorney +General, a peace officer or a public officer may, if they are +permitted to apply for any of the following, submit their +application by a means of telecommunication: +(a) a warrant under subsection 83.222(1); +(b) an order under subsection 83.223(1); +(c) a warrant under subsection 117.04(1); +(d) a warrant under subsection 164(1); +(e) an order under subsection 164.1(1); +(f) a warrant under subsection 320(1); +(g) an order under subsection 320.1(1); +(h) a warrant under subsection 320.29(1); +(i) a warrant under subsection 395(1); +(j) a warrant under subsection 462.32(1); +(k) an order under subsection 462.33(3); +(l) a warrant under subsection 487(1); +(m) a warrant under subsection 487.01(1) that does +not authorize the observation of a person by means of +a television camera or other similar electronic device; +(n) an extension under subsection 487.01(5.2); +(o) an order under any of sections 487.013 to 487.018; +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +22 + +Page 13 +(p) an order under subsection 487.019(3); +(q) an order under subsection 487.0191(1); +(r) an order under subsection 487.0191(4); +(s) a warrant under subsection 487.05(1); +(t) a warrant under subsection 487.092(1); +(u) an order under subsection 487.3(1); +(v) an order under subsection 487.3(4); +(w) a warrant under subsection 492.1(1); +(x) a warrant under subsection 492.1(2); +(y) an authorization under subsection 492.1(7); +(z) a warrant under subsection 492.2(1). +Alternative to oath +(2) A person who must swear an oath in connection with +an application submitted by a means of telecommunica- +tion that produces a writing may, instead of swearing the +oath, make a statement in writing stating that all matters +submitted in support of the application are true to their +knowledge and belief, and the statement is deemed to be +a statement made under oath. +Certification +(3) A judicial officer who receives an application submit- +ted by a means of telecommunication that produces a +writing shall certify the application as to time and date of +receipt. +Limitation +(4) An application under subsection 487.01(5.2) shall not +be submitted by a means of telecommunication that does +not produce a writing. +Application — telecommunication not producing +writing +(5) An applicant may submit their application by a +means of telecommunication that does not produce a +writing only if it would be impracticable in the circum- +stances to submit the application by a means of telecom- +munication that produces a writing. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +22 + +Page 14 +Statement of circumstances +(6) An application submitted by a means of telecommu- +nication that does not produce a writing shall include a +statement of the circumstances that make it impractica- +ble to submit the application by a means of telecommuni- +cation that produces a writing. +Oath +(7) Any oath required in connection with an application +submitted by a means of telecommunication that does +not produce a writing may be administered by a means of +telecommunication. +Certification +(8) A judicial officer who receives an application submit- +ted by a means of telecommunication that does not pro- +duce a writing shall record the application verbatim, in +writing or otherwise, and certify the record or a tran- +scription of it as to time, date and contents. +Limitation on issuance +(9) If an application is submitted by a means of telecom- +munication that does not produce a writing, the judicial +officer shall not issue the warrant, order, extension or au- +thorization unless he or she is satisfied that the applica- +tion discloses reasonable grounds for dispensing with its +submission by a means of telecommunication that pro- +duces a writing. +Warrant, etc. +(10) A judicial officer who issues the warrant, order, ex- +tension or authorization may do so by a means of +telecommunication, in which case +(a) the judicial officer shall complete and sign the doc- +ument in question, noting on its face the time and +date; +(b) if the means of telecommunication produces a +writing, the judicial officer shall transmit a copy of the +document to the applicant by that means; and +(c) if the means of telecommunication does not pro- +duce a writing, the applicant shall, as directed by the +judicial officer, transcribe the document, noting on its +face the name of the judicial officer as well as the time +and date. +Definitions +(11) The following definitions apply in this section. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +22 + +Page 15 +judicial officer means a judge or justice who is autho- +rized, under the applicable provision of this Act, to issue +a warrant, order, extension or authorization referred to +in subsection (1). (fonctionnaire judiciaire) +public officer means a public officer who is appointed or +designated to administer or enforce a federal or provin- +cial law and whose duties include the enforcement of this +Act or any other Act of Parliament. (fonctionnaire pu- +blic) +2005, c. 32, s. 16(1) +23 The portion of section 487.2 of the Act before +paragraph (a) is replaced by the following: +Restriction on publication +487.2 If a search warrant is issued under section 487 or +a search is made under such a warrant, everyone who +publishes in any document, or broadcasts or transmits in +any way, any information with respect to +1997, c. 18, s. 47 +24 The portion of section 488 of the Act before +paragraph (a) is replaced by the following: +Execution of search warrant +488 A warrant issued under section 487 shall be execut- +ed by day, unless +2017, c. 22, s. 3 +25 Subsection 488.01(2) of the Act is replaced by +the following: +Warrant, authorization and order +(2) Despite any other provision of this Act, if an appli- +cant for a warrant under section 487.01, 492.1 or 492.2, a +search warrant under this Act, notably under section 487, +an authorization under section 184.2, 186 or 188, or an or- +der under any of sections 487.014 to 487.017 knows that +the application relates to a journalist’s communications +or an object, document or data relating to or in the pos- +session of a journalist, they shall make the application to +a judge of a superior court of criminal jurisdiction or to a +judge as defined in section 552. That judge has exclusive +jurisdiction to dispose of the application. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 22-25 + +Page 16 +R.S., c. 27 (1st Supp.), s. 72; 1997, c. 18, s. 49 +26 Section 489.1 of the Act is replaced by the fol- +lowing: +Restitution of thing or report +489.1 (1) Subject to this or any other Act of Parliament, +if a peace officer has seized anything under a warrant is- +sued under this Act, under section 487.11 or 489, or oth- +erwise in the execution of duties under this or any other +Act of Parliament, the peace officer shall, as soon as is +practicable, +(a) return the thing seized, on being issued a receipt +for it, to the person lawfully entitled to its possession +and report to a justice having jurisdiction in respect of +the matter and, in the case of a warrant, jurisdiction in +the province in which the warrant was issued, if the +peace officer is satisfied that +(i) there is no dispute as to who is lawfully entitled +to possession of the thing seized, and +(ii) the continued detention of the thing seized is +not required for the purposes of any investigation +or a preliminary inquiry, trial or other proceeding; +or +(b) bring the thing seized before a justice referred to +in paragraph (a), or report to the justice that the thing +has been seized and is being detained, to be dealt with +in accordance with subsection 490(1), if the peace offi- +cer is not satisfied as described in subparagraphs (a)(i) +and (ii). +Person other than peace officer +(2) Subject to this or any other Act of Parliament, if a +person other than a peace officer has seized anything un- +der a warrant issued under this Act, under section 487.11 +or 489, or otherwise in the execution of duties under this +or any other Act of Parliament, that person shall, as soon +as is practicable and so that the thing seized may be dealt +with in accordance with subsection 490(1), +(a) bring the thing before a justice having jurisdiction +in respect of the matter and, in the case of a warrant, +jurisdiction in the province in which the warrant was +issued; or +(b) report to the justice referred to in paragraph (a) +that the thing has been seized and is being detained. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +26 + +Page 17 +Form +(3) A report to a justice under this section shall be in +Form 5.2, varied to suit the case. +R.S., c. 27 (1st Supp.), s. 70 +27 Subsection 492(1) of the Act is replaced by the +following: +Seizure of explosives +492 (1) Every person who executes a warrant issued un- +der section 487 may seize any explosive substance that +they suspect is intended to be used for an unlawful pur- +pose, and shall, as soon as possible, remove to a place of +safety anything that they seize under this section and de- +tain it until they are ordered by a judge of a superior +court to deliver it to some other person or an order is +made under subsection (2). +2019, c. 25, s. 215 +28 Subsection 500(3) of the Act is replaced by the +following: +Attendance for purposes of Identification of Criminals +Act +(3) An appearance notice may require the accused to ap- +pear at the time and place stated in it for the purposes of +the Identification of Criminals Act, if the accused is al- +leged to have committed an offence referred to in para- +graph 2(1)(c) of that Act. +2019, c. 25, s. 215 +29 Subsection 501(4) of the Act is replaced by the +following: +Attendance for purposes of Identification of Criminals +Act +(4) The undertaking may require the accused to appear +at the time and place stated in it for the purposes of the +Identification of Criminals Act, if the accused is alleged +to have committed an offence referred to in paragraph +2(1)(c) of that Act. +2019, c. 25, s. 216 +30 (1) Subsection 502.1(1) of the English version +of the Act is amended by replacing “personally” +with “in person”. +2019, c. 25, s. 216 +(2) Subsections 502.1(4) and (5) of the English ver- +sion of the Act are replaced by the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 26-30 + +Page 18 +Participants +(4) A participant, as defined in subsection 715.25(1), +who is to participate in a proceeding under this Part shall +participate in person but may participate by audioconfer- +ence or videoconference, if it is satisfactory to the justice. +Justice +(5) The justice who is to preside at a proceeding under +this Part shall preside in person but may preside by au- +dioconference or videoconference, if the justice considers +it necessary in the circumstances. +1992, c. 47, s. 71; 1996, c. 7, s. 38 +31 Subsection 509(5) of the Act is replaced by the +following: +Attendance for purposes of Identification of Criminals +Act +(5) A summons may require the accused to appear at a +time and place stated in it for the purposes of the Identi- +fication of Criminals Act, if the accused is alleged to have +committed an offence referred to in paragraph 2(1)(c) of +that Act. +2019, c. 25, s. 225(2) +32 Subsection 515(2.2) of the English version of +the Act is replaced by the following: +Appearance of the accused +(2.2) If, by this Act, the appearance of an accused is re- +quired for the purposes of judicial interim release, the ac- +cused shall appear in person but the justice may allow +the accused to appear by videoconference or, subject to +subsection (2.3), by audioconference, if the technological +means is satisfactory to the justice. +33 The Act is amended by adding the following +after section 515: +Attendance — Identification of Criminals Act +515.01 When a release order is made under section 515, +the judge or justice may also make an order, in Form +11.1, requiring the accused to appear at the time and +place stated in it for the purposes of the Identification of +Criminals Act if the accused is charged with an offence +referred to in paragraph 2(1)(c) of that Act. +1997, c. 39, s. 2 +34 Section 529.5 of the Act is replaced by the fol- +lowing: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 30-34 + +Page 19 +Means of telecommunication +529.5 An application for a warrant under section 529.1 +or an authorization under section 529 or 529.4 may be +submitted, and the warrant or authorization may be is- +sued, by a means of telecommunication, and section +487.1 applies for those purposes with any necessary mod- +ifications. +2019, c. 25, s. 242(1) +35 (1) Paragraph 537(1)(j) of the Act is replaced +by the following: +(j) if the prosecutor and the accused consent, allow +the accused to appear by counsel for any part of the in- +quiry, other than a part in which the evidence of a wit- +ness is taken; and +2019, c. 25, s. 242(2) +(2) Subsection 537(1) of the Act is amended by +striking out “and” at the end of paragraph (j.1) +and by repealing paragraph (k). +2019, c. 25, s. 252(1) +36 (1) Subsections 555(1) and (1.1) of the Act are +replaced by the following: +If charge should be prosecuted by indictment +555 (1) If in any proceedings under this Part an accused +is before a provincial court judge and it appears to the +provincial court judge that for any reason the charge +should be prosecuted by indictment, the provincial court +judge may, at any time before the accused has entered a +defence, decide not to adjudicate and shall then inform +the accused of the decision. +Election before justice +(1.1) If the provincial court judge has decided not to ad- +judicate, the judge shall put the accused to an election in +the following words: +You have the option to elect to be tried by a judge without a jury or +you may elect to be tried by a court composed of a judge and jury. If +you do not elect now, you are deemed to have elected to be tried by a +court composed of a judge and jury. If you elect to be tried by a judge +without a jury or by a court composed of a judge and jury or if you are +deemed to have elected to be tried by a court composed of a judge +and jury, you will have a preliminary inquiry only if you are entitled +to one and you or the prosecutor requests one. How do you elect to be +tried? +2019, c. 25, s. 252(2) +(2) Paragraph 555(3)(a) of the Act is replaced by +the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 34-36 + +Page 20 +(a) if the accused elects to be tried by a judge without +a jury or a court composed of a judge and jury or does +not elect when put to their election, the provincial +court judge shall endorse on the information a record +of the nature of the election or deemed election; and +2002, c. 13, s. 49(2) +37 Subsection 606(5) of the Act is repealed. +38 The Act is amended by adding the following +after section 631: +Electronic or automated means +631.1 Any electronic or other automated means may be +used to select jurors so long as the jurors would be ran- +domly selected as required by the jury selection process +described in subsections 631(1) to (5). +2003, c. 21, s. 12; 2019, c. 25, s. 274 +39 Subsections 650(1) to (1.2) of the Act are re- +placed by the following: +Accused to be present +650 (1) Subject to subsections (1.1) and (2) and section +650.01, an accused, other than an organization, shall be +present in court during the whole of their trial, either in +person or, if authorized under any of sections 715.231 to +715.241, by audioconference or videoconference. +Appearance by counsel +(1.1) The court may, with the consent of the prosecutor +and the accused, allow the accused to appear by counsel +for any part of the trial, other than a part in which the ev- +idence of a witness is taken. +1994, c. 44, s. 65 +40 Subsection 669.2(5) of the English version of +the Act is replaced by the following: +Where trial continued +(5) Where a trial is continued under subsection (4), any +evidence that was adduced before a judge referred to in +paragraph (1)(c) is deemed to have been adduced before +the judge before whom the trial is continued but, if the +prosecutor and the accused consent, any part of that evi- +dence may be adduced again before the judge before +whom the trial is continued. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 36-40 + +Page 21 +2019, c. 25, s. 278 +41 Paragraph (b) of the definition sentence in +section 673 of the Act is replaced by the following: +(b) an order made under subsection 109(1) or 110(1), +section 161, subsection 164.2(1) or 194(1), section +320.24 or 462.37, subsection 491.1(2), 730(1) or 737(2.1) +or (3) or section 738, 739, 742.1, 742.3, 743.6, 745.4 or +745.5, +2019, c. 25, s. 402(14) +42 Subsection 680(1) of the Act is replaced by the +following: +Review by court of appeal +680 (1) A decision made by a judge under section 522, a +decision made under subsections 524(3) to (5) with re- +spect to an accused referred to in paragraph 524(1)(a) or +a decision made by a judge of the court of appeal under +section 320.25 or 679 may, on the direction of the chief +justice or acting chief justice of the court of appeal, be re- +viewed by that court and that court may, if it does not +confirm the decision, +(a) vary the decision; or +(b) substitute another decision that, in its opinion, +should have been made. +2002, c. 13, s. 68 +43 The portion of subsection 688(2.1) of the En- +glish version of the Act before paragraph (a) is +replaced by the following: +Manner of appearance +(2.1) In the case of an appellant who is in custody and +who is entitled to be present at any proceedings on an ap- +peal, the court may order that, instead of the appellant +appearing in person, +2019, c. 25, s. 290 +44 Paragraph 714.1(b) of the English version of +the Act is replaced by the following: +(b) the costs that would be incurred if the witness +were to appear in person; +2019, c. 25, s. 292 +45 Section 715.21 of the English version of the Act +is replaced by the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 41-45 + +Page 22 +Attendance +715.21 Except as otherwise provided in this Act, a per- +son who appears at, participates in or presides at a pro- +ceeding shall do so in person. +2019, c. 25, s. 292 +46 The heading before section 715.23 and sections +715.23 and 715.24 of the Act are replaced by the fol- +lowing: +General +Reasons +715.221 If the court denies a request respecting a per- +son’s appearance or participation by audioconference or +videoconference under this Part, it shall include in the +record a statement of the reasons for the denial. +Cessation +715.222 If the court allows or requires a person’s ap- +pearance or participation by audioconference or video- +conference under this Part, it may, at any time, cease the +use of those technological means and take any measure +that it considers appropriate in the circumstances to have +the person appear at or participate in the proceedings. +Accused and Offenders +Considerations — appearance by audioconference or +videoconference +715.23 Before making a determination to allow or re- +quire an accused or offender to appear by audioconfer- +ence or videoconference under any of sections 715.231 to +715.241, the court must be of the opinion that the appear- +ance by those means would be appropriate having regard +to all the circumstances, including +(a) the location and personal circumstances of the ac- +cused or offender; +(b) the costs that would be incurred if the accused or +offender were to appear in person; +(c) the suitability of the location from where the ac- +cused or offender will appear; +(d) the accused’s or offender’s right to a fair and pub- +lic hearing; and +(e) the nature and seriousness of the offence. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 45-46 + +Page 23 +Preliminary inquiry +715.231 The court may, with the consent of the prose- +cutor and the accused, allow an accused to appear by +videoconference at the preliminary inquiry. +Trial — summary conviction offence +715.232 The court may allow an accused to appear by +videoconference at a trial for a summary conviction of- +fence +(a) if the accused is not in custody, with the consent of +the accused and the prosecutor; and +(b) if the accused is in custody, with the consent of the +accused. +Trial — indictable offence +715.233 The court may, with the consent of the prose- +cutor and the accused, allow an accused to appear by +videoconference at a trial for an indictable offence. How- +ever, an accused must not appear by videoconference +during a jury trial when evidence is being presented to +the jury. +Plea +715.234 (1) The court may, with the consent of the +prosecutor and the accused, allow an accused to appear +by audioconference or videoconference for the purpose of +making a plea. +Limitation +(2) The court may allow the accused to appear by audio- +conference only if it is satisfied that +(a) videoconferencing is not readily available; and +(b) the appearance by audioconference would permit +the court to inquire into the conditions for accepting a +plea of guilty under subsection 606(1.1) despite the +fact that the court would not be able to see the ac- +cused. +Sentencing +715.235 (1) The court may, with the consent of the +prosecutor and the offender, allow an offender to appear +by audioconference or videoconference for sentencing +purposes. +Limitation +(2) The court may allow the offender to appear by audio- +conference only if videoconferencing is not readily avail- +able. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +46 + +Page 24 +Proceedings not expressly provided for +715.24 In any proceedings in respect of which this Act +does not expressly authorize the court to allow an ac- +cused or offender to appear by audioconference or video- +conference or limit or prohibit their appearance by those +means, the court may allow the accused or offender to +appear by either of those means. +Accused in custody — no evidence taken +715.241 Despite sections 715.231 to 715.233, the court +may allow or require an accused who is in custody and +who has access to legal advice to appear by videoconfer- +ence in any proceeding referred to in those sections, oth- +er than a part in which the evidence of a witness is taken. +Conditions — no access to legal advice +715.242 Despite anything in this Act, before allowing an +accused or offender who does not have access to legal ad- +vice during the proceedings to appear by audioconfer- +ence or videoconference, the court must be satisfied that +they will be able to understand the proceedings and that +any decisions made by them during the proceedings will +be voluntary. +Communication with counsel +715.243 An accused or offender who appears by audio- +conference or videoconference must be given the oppor- +tunity to communicate privately with counsel if they are +represented by counsel. +2019, c. 25, s. 292 +47 (1) Subsection 715.25(1) of the Act is replaced +by the following: +Definition of participant +715.25 (1) In this section, participant means any per- +son, other than an accused, an offender, a witness, a ju- +ror, a judge or a justice, who may participate in a pro- +ceeding. +2019, c. 25, s. 292 +(2) The portion of subsection 715.25(2) of the Act +before paragraph (a) is replaced by the follow- +ing: +Participation by audioconference or videoconference +(2) Except as otherwise provided in this Act, the court +may allow a participant to participate in a proceeding by +audioconference or videoconference, if the court is of the +opinion that it would be appropriate having regard to all +the circumstances, including +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 46-47 + +Page 25 +2019, c. 25, s. 292 +(3) Paragraph 715.25(2)(b) of the English version +of the Act is replaced by the following: +(b) the costs that would be incurred if the participant +were to participate in person; +2019, c. 25, s. 292 +(4) Subsections 715.25(3) and (4) of the Act are re- +pealed. +48 The Act is amended by adding the following +after section 715.26: +Prospective Jurors +Definition of prospective juror +715.27 (1) In this section, prospective juror means a +person who has been summoned as a juror and who has +not yet been sworn in accordance with Part XX. +Participation by videoconference +(2) The court may, with the consent of the prosecutor +and the accused, allow or require any or all prospective +jurors to participate in the jury selection process by +videoconference if the court is of the opinion that it +would be appropriate having regard to all the circum- +stances, including +(a) the challenges related to the in-person participa- +tion of prospective jurors; +(b) the nature of the participation; +(c) the suitability of the location from where the +prospective jurors will participate; +(d) the privacy and security of the prospective jurors; +(e) the accused’s right to a fair and public hearing; +and +(f) the nature and seriousness of the offence. +Location provided +(3) The court may require prospective jurors to partici- +pate by videoconference only if the court has approved a +location that will be provided for their participation +where the technology for videoconferencing is available. +No location provided +(4) The court shall give prospective jurors the option to +participate in person if it allows for their participation by +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 47-48 + +Page 26 +videoconference but no location approved by the court is +provided for their participation by those means. +1999, c. 5, s. 41(1) +49 (1) Paragraph 742.6(1)(f) of the Act is replaced +by the following: +(f) any judge of a superior court of criminal jurisdic- +tion or of a court of criminal jurisdiction or any justice +of the peace may issue a warrant to arrest no matter +which court, judge or justice sentenced the offender. +(2) Section 742.6 of the Act is amended by adding +the following after subsection (1): +Warrant — means of telecommunication +(1.1) A warrant may be issued under paragraph (1)(f) by +a means of telecommunication, and the provisions in sec- +tion 487.1 on the issuance of a warrant apply for those +purposes, with any necessary modifications. +2002, c. 13, s. 77 +50 Section 774.1 of the English version of the Act +is replaced by the following: +Appearance in person — habeas corpus +774.1 Despite any other provision of this Act, the person +who is the subject of a writ of habeas corpus must appear +in court in person. +2019, c. 25, s. 314 +51 Paragraph (b) of the definition sentence in +section 785 of the Act is replaced by the following: +(b) an order made under subsection 109(1) or 110(1), +section 320.24, subsection 730(1) or 737(2.1) or (3) or +section 738, 739, 742.1 or 742.3, +2011, c. 16, s. 16 +52 Section 795 of the Act is replaced by the fol- +lowing: +Application of Parts XVI, XVIII, XVIII.1, XX, XX.1 and +XXII.01 +795 The provisions of Parts XVI and XVIII with respect +to compelling the appearance of an accused before a jus- +tice, the provisions of Parts XVIII.1, XX and XX.1, inso- +far as they are not inconsistent with this Part, and the +provisions of Part XXII.01, apply, with any necessary +modifications, to proceedings under this Part. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 48-52 + +Page 27 +53 (1) Subsection 800(2) of the French version of +the Act is replaced by the following: +Avocat ou représentant +(2) Un défendeur peut comparaître personnellement ou +par l’entremise d’un avocat ou représentant, mais la cour +des poursuites sommaires peut exiger que le défendeur +comparaisse personnellement et, si elle le juge à propos, +décerner un mandat selon la formule 7 pour l’arrestation +du défendeur, et ajourner le procès en attendant sa com- +parution en application du mandat. +2019, c. 25, s. 317 +(2) Subsection 800(2.1) of the Act is repealed. +2019, c. 25, s. 324(1) +54 Subsection 817(2) of the French version of the +Act is replaced by the following: +Conditions +(2) L’engagement contracté en vertu du présent article +est subordonné à la condition que le poursuivant compa- +raisse personnellement ou par l’intermédiaire de son +avocat, devant la cour d’appel lors des séances au cours +desquelles l’appel doit être entendu. +2002, c. 13, s. 84 +55 The heading after section 847 of the Act is re- +pealed. +2007, c. 22, s. 23; 2018, c. 16, s. 224, c. 21, s. 29; 2019, c. 25, s. 331(2)(E) +56 Paragraph (b) of Form 5.04 of Part XXVIII of +the Act is replaced by the following: +(b) has been convicted under the Criminal Code, dis- +charged under section 730 of that Act or, in the case of +a young person, found guilty under the Young Offend- +ers Act, chapter Y-1 of the Revised Statutes of Canada, +1985, or the Youth Criminal Justice Act, of, or has +been found not criminally responsible on account of +mental disorder for, (offence), which, on the day on +which the person was sentenced or discharged or the +finding was made, was a secondary designated offence +within the meaning of section 487.04 of the Criminal +Code; +R.S., c. 27 (1st Supp.), s. 184(3); R.S., c. 1 (4th Supp.), s. 17; 2018, c. 21, ss. 30 and 31 +57 Forms 5.1 and 5.2 of Part XXVIII of the Act are +replaced by the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 52-57 + +Page 28 +FORM 5.1 +(Subsection 320.29(5) and subparagraphs 462.32(4)(a)(ii) and +487.093(1)(a)(ii)) +Notice — Execution of Search +Warrant +A warrant under section (section of the Criminal +Code under which the warrant is issued) has been ex- +ecuted (at location or on name of person) on (date). +If anything is seized during the execution of the war- +rant, the things that were seized may be brought be- +fore the court at (address). However, if the peace offi- +cer, public officer or other person who executed the +warrant filed with that court a report on the things +that were seized, you may obtain a copy of the report +from the clerk of that court. The report will indicate +the things that were seized and the location at which +they are being held. +FORM 5.2 +(Subsection 489.1(3)) +Report to a Justice +Canada, +Province of ................. , +(territorial division). +To a justice having jurisdiction in respect of the mat- +ter and jurisdiction in the province in which the war- +rant referred to below was issued (or, if no warrant +was issued, a justice having jurisdiction in respect of +the matter). +I, (name of the peace officer or other person) have +(state here whether you have acted under a warrant +issued under the Criminal Code, under section 487.11 +or 489 of the Criminal Code, or otherwise in the exe- +cution of duties under the Criminal Code or other Act +of Parliament to be specified) +1 searched the premises situated at .......................... ; +and +2 seized the following things and dealt with them as +follows: +Thing Seized +(describe each +thing seized) +Disposition +(state, in respect of each thing +seized, whether +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +57 + +Page 29 +(a) it was returned to the person +lawfully entitled to its posses- +sion, in which case the receipt +for it shall be attached to this re- +port; or +(b) it is being detained to be +dealt with according to law, in +which case indicate the location +and manner in which or, if appli- +cable, the person by whom it is +being detained.) +1. ................. +........................................................ +2. ................. +........................................................ +3. ................. +........................................................ +4. ................. +........................................................ +Signed on (date), at (place). +............................................ +(Signature of peace officer or other person) +58 Part XXVIII of the Act is amended by adding +the following after Form 6: +FORM 6.1 +(Subsection 485.2(1)) +Application for a Summons +under Section 485.2 +Canada, +Province of ................. +(territorial division) +I (name), (occupation), of ................. in (territorial di- +vision), apply for the issuance of a summons under +section 485.2 of the Criminal Code requiring (name of +accused or offender) to attend at a time and place +stated in it for the purposes of the Identification of +Criminals Act. +(Name of accused or offender) was previously re- +quired to appear on (date) at (hour) at (place) for the +purposes of the Identification of Criminals Act under +(a summons or an appearance notice or an undertak- +ing or an order) issued on (date) in relation to (set out +briefly the offence in respect of which the accused or +offender was previously required to appear). +□ (Check if applicable) The offence which is cur- +rently the subject of the proceedings, namely (set out +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 57-58 + +Page 30 +briefly the offence for which the accused is currently +charged or the offender has been determined to be +guilty) is different from the offence listed above, but +stems from the same matter for which the accused or +offender was previously required to appear under +that Act, and is an offence referred to in paragraph +2(1)(c) of that Act. +The measurements, processes and operations re- +ferred to in that Act were not completed for the fol- +lowing reason(s): +(set out reason(s)) +Sworn before me on (date), at (place). +(Signature of applicant) +(Signature of judge, justice or clerk of the court) +FORM 6.2 +(Subsection 485.2(1)) +Summons to Appear for the +Purposes of the Identification of +Criminals Act +Canada, +Province of ................. +(territorial division) +To (name of person), of ................. , born on (date of +birth): +Because you were previously required to appear on +(date) at (hour) at (place) for the purposes of the +Identification of Criminals Act under (a summons or +an appearance notice or an undertaking or an order) +issued on (date) and the measurements, processes +and operations referred to in that Act were not com- +pleted for exceptional reasons; +You are ordered, in Her Majesty’s name, to appear on +(date) at (hour) at (place) for the purposes of the +Identification of Criminals Act in relation to (set out +briefly the offence in respect of which the accused +was charged or the offender has been determined to +be guilty). +You are warned that, unless you have a lawful ex- +cuse, it is an offence under subsection 145(3) of the +Criminal Code to fail to appear for the purposes of +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Section +58 + +Page 31 +the Identification of Criminals Act, as required in this +summons. +If you commit an offence under subsection 145(3) of +the Criminal Code, a warrant for your arrest may be +issued (section 512 or 512.1 of the Criminal Code) +and you may be liable to a fine or to imprisonment, +or to both. +If you are on interim release and do not comply with +this summons or are charged with committing an in- +dictable offence after it has been issued to you, any +summons, appearance notice, undertaking or release +order to which you are subject may be cancelled and, +as a result, you may be detained in custody (section +524 of the Criminal Code). +Signed on (date), at (place). +............................................ +(Signature of judge, justice or clerk of the court) +............................................ +(Name of the judge or justice) +2019, c. 25, s. 337 +59 Item 3 of Form 10 of Part XXVIII of the Act is +replaced by the following: +3 Alleged offence(s) +(set out briefly the offence(s) which the accused is al- +leged to have committed) +60 Part XXVIII of the Act is amended by adding +the following after Form 11: +FORM 11.1 +(Section 515.01) +Order to Appear for the +Purposes of the Identification of +Criminals Act +Canada, +Province of ................. +(territorial division) +1 Identification +Surname: ................. Given name(s): ................. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 58-60 + +Page 32 +Date of birth: ................. +2 Contact Information +................. +3 Charge(s) +(set out briefly the offence in respect of which the +accused was charged) +4 Appearance for the purposes of the Identifica- +tion of Criminals Act +You are ordered, in Her Majesty’s name, to appear +on (date) at (hour) at (place) for the purposes of +the Identification of Criminals Act. +5 Consequence for non-compliance +You are warned that, unless you have a lawful ex- +cuse, it is an offence under subsection 145(2) of +the Criminal Code to fail to appear for the purpos- +es of the Identification of Criminals Act, as re- +quired by this order. +If you commit an offence under subsection 145(2) +of the Criminal Code, a warrant for your arrest +may be issued (section 512, 512.2 or 512.3 of the +Criminal Code) and you may be liable to a fine or +to imprisonment, or to both. +If you do not comply with this order you may be +arrested and the release order to which you are +subject may be cancelled and, as a result, you may +be detained in custody (section 524 of the Criminal +Code). +6 Signatures +Signed on (date), at (place). +............................................ +(Signature of judge, justice or clerk of the court) +............................................ +(Name of the judge or justice) +2019, c. 25, s. 348(3) +61 Paragraph (m) under the heading “Liste de +conditions” in Form 32 of Part XXVIII of the +French version of the Act is replaced by the fol- +lowing: +m) Comparaître, personnellement ou par l’intermé- +diaire de son avocat, devant la cour d’appel lors des +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 60-61 + +Page 33 +séances au cours desquelles l’appel doit être entendu +(articles 817 et 832 du Code criminel); +R.S., c. I-1 +Identification of Criminals Act +1992, c. 47, s. 74(1); 1996, c. 7, s. 39 +62 (1) Subparagraph 2(1)(a)(i) of the Identifica- +tion of Criminals Act is replaced by the follow- +ing: +(i) an indictable offence — or an offence punishable +on summary conviction if it is an offence that could +also have been prosecuted by indictment — other +than an offence that is designated as a contraven- +tion under the Contraventions Act in respect of +which the Attorney General, within the meaning of +that Act, has made an election under section 50 of +that Act, or +2019, c. 25, s. 388(1) +(2) Paragraph 2(1)(a) of the Act is amended by +striking out “or” at the end of subparagraph +2(1)(a)(ii) +and +by +repealing +subparagraph +2(1)(a)(iii). +2019, c. 25, s. 388(2) +(3) Paragraph 2(1)(c) of the Act is replaced by the +following: +(c) any person who is required under subsection +485.2(1), 500(3), 501(4) or 509(5) or section 515.01 of +the Criminal Code to appear for the purposes of this +Act by an appearance notice, undertaking, summons +or order because they are alleged to have committed +an indictable offence — or an offence punishable on +summary conviction if it is an offence that could also +have been prosecuted by indictment — other than an +offence that is +(i) an offence that is designated as a contravention +under the Contraventions Act in respect of which +the Attorney General, within the meaning of that +Act, has made an election under section 50 of that +Act, or +(ii) an offence in respect of which proceedings were +commenced by a peace officer under section 51 of +the Cannabis Act; or +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Criminal Code +Sections 61-62 + +Page 34 +Related Amendments +R.S., c. F-27 +Food and Drugs Act +2019, c. 29, s. 170 +63 Subsection 23(12) of the Food and Drugs Act +is replaced by the following: +Means of telecommunication +(12) An application for a warrant under subsection (10) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +R.S., c. H-3 +Hazardous Products Act +2014, c. 20, s. 123 +64 Subsection 22.1(4) of the Hazardous Products +Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +R.S., c. P-14 +Pilotage Act +2019, c. 29, s. 252 +65 Subsection 46.13(4) of the Pilotage Act is re- +placed by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +1996, c. 19 +Controlled Drugs and Substances Act +66 Section 11 of the Controlled Drugs and Sub- +stances Act is amended by adding the following +after subsection (3): +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Related Amendments +Sections 63-66 + +Page 35 +Duty of peace officer executing warrant +(4) Section 487.093 of the Criminal Code, other than +paragraph 487.093(1)(c), applies with respect to a war- +rant issued under subsection (1). +1997, c. 13; 2018, c. 9, s. 2 +Tobacco and Vaping Products Act +2018, c. 9, s. 45 +67 Subsection 36(4) of the Tobacco and Vaping +Products Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +2000, c. 9 +Canada Elections Act +2018, c. 31, s. 122 +68 Subsection 175(9) of the Canada Elections Act +is replaced by the following: +Means of telecommunication +(9) An application for a warrant under subsection (8) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +2002, c. 28 +Pest Control Products Act +2016, c. 9, s. 46(2) +69 Subsection 49(4) of the Pest Control Products +Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Related Amendments +Controlled Drugs and Substances Act +Sections 66-69 + +Page 36 +2009, c. 24 +Human Pathogens and Toxins Act +70 Subsection 42(4) of the Human Pathogens +and Toxins Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant may be submitted, and +the warrant may be issued, by a means of telecommuni- +cation and section 487.1 of the Criminal Code applies for +those purposes with any necessary modifications. +2010, c. 21 +Canada Consumer Product Safety Act +71 Subsection 22(4) of the Canada Consumer +Product Safety Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +2012, c. 24 +Safe Food for Canadians Act +72 Subsection 26(4) of the Safe Food for Canadi- +ans Act is replaced by the following: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +2018, c. 16 +Cannabis Act +73 Subsection 86(10) of the Cannabis Act is re- +placed by the following: +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Related Amendments +Human Pathogens and Toxins Act +Sections 70-73 + +Page 37 +Means of telecommunication +(10) An application for a warrant under subsection (8) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +74 Section 87 of the Act is amended by adding the +following after subsection (3): +Duty of peace officer executing warrant +(4) Section 487.093 of the Criminal Code, other than +paragraph 487.093(1)(c), applies with respect to a war- +rant issued under subsection (1). +2019, c. 1 +Wrecked, Abandoned or Hazardous +Vessels Act +75 Subsection 75(4) of the Wrecked, Abandoned +or Hazardous Vessels Act is replaced by the fol- +lowing: +Means of telecommunication +(4) An application for a warrant under subsection (2) +may be submitted, and the warrant may be issued, by a +means of telecommunication and section 487.1 of the +Criminal Code applies for those purposes with any neces- +sary modifications. +Transitional Provisions +Clarification — immediate application +76 For greater certainty, but subject to sections +77 and 78, the amendments made by this Act also +apply with respect to proceedings that are ongo- +ing on the day on which this Act comes into force. +Continuation — authorizations and warrants +77 (1) The Criminal Code, as it read immediately +before the day on which this Act comes into +force, continues to apply with respect to +(a) an authorization given under section 184.3 +of the Criminal Code before that day; +(b) a warrant issued under section 487.1 of that +Act before that day; +(c) any other warrant issued before that day to +which that section 487.1, as it read immediately +before that day, applied; +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Related Amendments +Cannabis Act +Sections 73-77 + +Page 38 +(d) an application for an authorization or war- +rant referred to in any of paragraphs (a) to (c) +that is submitted, and in respect of which no +decision has been made, before that day; and +(e) any authorization that is given or warrant +that is issued on or after that day on the basis +of an application referred to in paragraph (d). +Certain applications for warrants +(2) Each of the following provisions, as it read +immediately before the day on which this Act +comes into force, continues to apply with respect +to an application made for a warrant under the +provision if the application is submitted, and no +decision has been made in respect of the applica- +tion, before that day: +(a) subsection 23(12) of the Food and Drugs +Act; +(b) subsection 22.1(4) of the Hazardous Prod- +ucts Act; +(c) subsection 46.13(4) of the Pilotage Act; +(d) subsection 36(4) of the Tobacco and Vaping +Products Act; +(e) subsection 175(9) of the Canada Elections +Act; +(f) subsection 49(4) of the Pest Control Prod- +ucts Act; +(g) subsection 42(4) of the Human Pathogens +and Toxins Act; +(h) subsection 22(4) of the Canada Consumer +Product Safety Act; +(i) subsection 26(4) of the Safe Food for Cana- +dians Act; +(j) subsection 86(10) of the Cannabis Act; +(k) subsection 75(4) of the Wrecked, Aban- +doned or Hazardous Vessels Act. +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Transitional Provisions +Section +77 + +Page 39 +Continuation — section 489.1 of Criminal Code +78 Section 489.1 of the Criminal Code, as that sec- +tion read immediately before the day on which +this Act comes into force, continues to apply with +respect to anything seized under a warrant is- +sued under the Criminal Code or another Act of +Parliament if the application for the warrant was +made before that day. +Independent Review +Impact of remote proceedings +78.1 (1) The Minister of Justice must, no later +than three years after the day on which this Act +receives royal assent, initiate one or more inde- +pendent reviews on the use of remote proceed- +ings in criminal justice matters that must include +an assessment of whether remote proceedings +(a) enhance, preserve or adversely affect ac- +cess to justice; +(b) maintain fundamental principles of the ad- +ministration of justice; and +(c) adequately address the rights and obliga- +tions of participants in the criminal justice sys- +tem, including accused persons. +Report +(2) The Minister of Justice must, no later than +five years after the day on which a review is initi- +ated, cause a report on the review — including +any findings or recommendations resulting from +it — to be laid before each House of Parliament. +Review of Act +Review by committee +78.2 (1) At the start of the fifth year after the day +on which this Act receives royal assent, the provi- +sions enacted or amended by this Act are to be +referred to a committee of the Senate and a com- +mittee of the House of Commons that may be +designated or established for the purpose of re- +viewing the provisions. +Report +(2) The committees to which the provisions are +referred are to review them and the use of re- +mote proceedings in criminal justice matters and +submit reports to the Houses of Parliament of +which they are committees, including statements +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Transitional Provisions +Sections 78-78.2 + +Page 40 +setting out any changes to the provisions that +they recommend. +Coming into Force +30th day after royal assent +79 This Act comes into force on the 30th day after +the day on which it receives royal assent. +Published under authority of the Senate of Canada +2021-2022 +Chapter 17: An Act to amend the Criminal Code and the Identification of Criminals Act +and to make related amendments to other Acts (COVID-19 response and other +measures) +Review of Act +Sections 78.2-79 + +Page 41 + +Page 42 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-8_4.txt b/task6_model_deployment/assets/S-8_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..b778d0ba1e5fcd550e172f20c5e526eb60cc2f09 --- /dev/null +++ b/task6_model_deployment/assets/S-8_4.txt @@ -0,0 +1,416 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1 Charles III, 2021-2022-2023 +STATUTES OF CANADA 2023 +CHAPTER 19 +An Act to amend the Immigration and +Refugee Protection Act, to make +consequential amendments to other Acts +and to amend the Immigration and Refugee +Protection Regulations +ASSENTED TO +JUNE 22, 2023 +BILL S-8 + +Page 2 +SUMMARY +This enactment amends the Immigration and Refugee Protection +Act to, among other things, +(a) reorganize existing inadmissibility provisions relating to +sanctions to establish a distinct ground of inadmissibility +based on sanctions; +(b) expand the scope of inadmissibility based on sanctions to +include not only sanctions imposed on a country but also +those imposed on an entity or a person; and +(c) expand the scope of inadmissibility based on sanctions to +include all orders and regulations made under section 4 of +the Special Economic Measures Act. +It also makes consequential amendments to the Citizenship Act +and the Emergencies Act. +Finally, it amends the Immigration and Refugee Protection Regu- +lations to, among other things, provide that the Minister of Pub- +lic Safety and Emergency Preparedness, instead of the Immigra- +tion Division, will have the authority to issue a removal order on +grounds of inadmissibility based on sanctions under new para- +graph 35.1(1)(a) of the Immigration and Refugee Protection Act. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023 + +Page 3 +70-71 ELIZABETH II – 1 CHARLES III +CHAPTER 19 +An Act to amend the Immigration and Refugee Pro- +tection Act, to make consequential amendments to +other Acts and to amend the Immigration and +Refugee Protection Regulations +[Assented to 22nd June, 2023] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +2001, c. 27 +Immigration and Refugee +Protection Act +Amendments to the Act +1 Paragraph 4(2)(c) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +(c) the establishment of policies respecting the en- +forcement of this Act and inadmissibility on grounds +of security, violating human or international rights, +sanctions or organized criminality; or +2 Subsection 21(2) of the Act is replaced by the +following: +Protected person +(2) Except in the case of a person described in subsection +112(3) or a person who is a member of a prescribed class +of persons, a person whose application for protection has +been finally determined by the Board to be a Convention +refugee or to be a person in need of protection, or a per- +son whose application for protection has been allowed by +the Minister, becomes, subject to any federal-provincial +agreement referred to in subsection 9(1), a permanent +resident if the officer is satisfied that they have made +their application in accordance with the regulations and +that they are not inadmissible on any ground referred to +2021-2022-2023 + +Page 4 +in section 34, 35 or 35.1, subsection 36(1) or section 37 or +38. +3 Subsection 25(1) of the Act is replaced by the +following: +Humanitarian and compassionate considerations — +request of foreign national +25 (1) Subject to subsection (1.2), the Minister must, on +request of a foreign national in Canada who applies for +permanent resident status and who is inadmissible — +other than under section 34, 35, 35.1 or 37 — or who does +not meet the requirements of this Act, and may, on re- +quest of a foreign national outside Canada — other than a +foreign national who is inadmissible under section 34, 35, +35.1 or 37 — who applies for a permanent resident visa, +examine the circumstances concerning the foreign na- +tional and may grant the foreign national permanent res- +ident status or an exemption from any applicable criteria +or obligations of this Act if the Minister is of the opinion +that it is justified by humanitarian and compassionate +considerations relating to the foreign national, taking in- +to account the best interests of a child directly affected. +4 Subsection 25.1(1) of the Act is replaced by the +following: +Humanitarian and compassionate considerations — +Minister’s own initiative +25.1 (1) The Minister may, on the Minister’s own initia- +tive, examine the circumstances concerning a foreign na- +tional who is inadmissible — other than under section 34, +35, 35.1 or 37 — or who does not meet the requirements +of this Act and may grant the foreign national permanent +resident status or an exemption from any applicable cri- +teria or obligations of this Act if the Minister is of the +opinion that it is justified by humanitarian and compas- +sionate considerations relating to the foreign national, +taking into account the best interests of a child directly +affected. +5 (1) Paragraph 35(1)(c) of the Act is repealed. +(1.1) Subsection 35(1) of the Act is amended by +adding “or” at the end of paragraph (b) and by +repealing paragraphs (d) and (e). +(2) Subsection 35(2) of the Act is repealed. +6 The Act is amended by adding the following af- +ter section 35: +Sanctions +35.1 (1) A foreign national is inadmissible on grounds +of sanctions if +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Act +Amendments to the Act +Sections 2-6 + +Page 5 +(a) their entry into or stay in Canada is restricted un- +der a decision, resolution or measure of an interna- +tional organization of states or association of states, of +which Canada is a member, that imposes sanctions on +a person, entity or foreign state, within the meaning +of section 2 of the Special Economic Measures Act, +against which or whom Canada has imposed or has +agreed to impose sanctions in concert with that orga- +nization or association; +(b) they are currently the subject of an order or regu- +lation made under section 4 of the Special Economic +Measures Act; or +(c) they are currently the subject of an order or regu- +lation made under section 4 of the Justice for Victims +of Corrupt Foreign Officials Act (Sergei Magnitsky +Law). +Clarification +(2) For greater certainty, despite section 33, a foreign na- +tional whose entry into or stay in Canada is no longer re- +stricted under a decision, resolution or measure referred +to in paragraph (1)(a) or who ceases being the subject of +an order or regulation referred to in paragraph (1)(b) or +(c) is no longer inadmissible under that paragraph. +7 Paragraphs 42(2)(a) and (b) of the Act are re- +placed by the following: +(a) the matters referred to in paragraph (1)(a) consti- +tute inadmissibility only if the family member is inad- +missible under section 34, 35, 35.1 or 37; and +(b) the matters referred to in paragraph (1)(b) consti- +tute inadmissibility only if the foreign national is an +accompanying family member of a person who is inad- +missible under section 34, 35, 35.1 or 37. +8 Subsections 42.1(1) and (2) of the Act are re- +placed by the following: +Exception — application to Minister +42.1 (1) The Minister may, on application by a foreign +national, declare that the matters referred to in section +34, paragraph 35(1)(b) and subsection 37(1) do not con- +stitute inadmissibility in respect of the foreign national if +they satisfy the Minister that it is not contrary to the na- +tional interest. +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Act +Amendments to the Act +Sections 6-8 + +Page 6 +Exception — Minister’s own initiative +(2) The Minister may, on the Minister’s own initiative, +declare that the matters referred to in section 34, para- +graph 35(1)(b) and subsection 37(1) do not constitute in- +admissibility in respect of a foreign national if the Minis- +ter is satisfied that it is not contrary to the national inter- +est. +9 Paragraph 55(3)(b) of the Act is replaced by the +following: +(b) has reasonable grounds to suspect that the perma- +nent resident or the foreign national is inadmissible +on grounds of security, violating human or interna- +tional rights, sanctions, serious criminality, criminali- +ty or organized criminality. +10 Paragraph 58(1)(c) of the Act is replaced by +the following: +(c) the Minister is taking necessary steps to inquire +into a reasonable suspicion that they are inadmissible +on grounds of security, violating human or interna- +tional rights, sanctions, serious criminality, criminali- +ty or organized criminality; +11 Subsection 64(1) of the Act is replaced by the +following: +No appeal for inadmissibility +64 (1) No appeal may be made to the Immigration Ap- +peal Division by a foreign national or their sponsor or by +a permanent resident if the foreign national or perma- +nent resident has been found to be inadmissible on +grounds of security, violating human or international +rights, sanctions, serious criminality or organized crimi- +nality. +12 Paragraph 101(1)(f) of the Act is replaced by +the following: +(f) the claimant has been determined to be inadmissi- +ble on grounds of security, violating human or inter- +national rights, serious criminality or organized crimi- +nality. +Transitional Provision +Sanctions made before coming into force +13 For greater certainty, subsection 35.1(1) of the +Immigration and Refugee Protection Act applies +in respect of a foreign national whose entry into +or stay in Canada is restricted under a decision, +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Act +Amendments to the Act +Sections 8-13 + +Page 7 +resolution or measure referred to in paragraph +35.1(1)(a) of that Act made before the day on +which this Act receives royal assent, or who is the +subject of an order or regulation referred to in +paragraph 35.1(1)(b) or (c) of that Act made be- +fore that day, as long as the decision, resolution, +measure, order or regulation is in effect on that +day. +Consequential Amendments +R.S., c. C-29 +Citizenship Act +14 Subsection 10.1(4) of the Citizenship Act is re- +placed by the following: +Proof +(4) For the purposes of subsection (1), if the Minister +seeks a declaration that the person has obtained, re- +tained, renounced or resumed his or her citizenship by +false representation or fraud or by knowingly concealing +material circumstances, with respect to a fact described +in sections 34, 35, 35.1 or 37 of the Immigration and +Refugee Protection Act, the Minister need prove only +that the person has obtained, retained, renounced or re- +sumed his or her citizenship by false representation or +fraud or by knowingly concealing material circum- +stances. +R.S., c. 22 (4th Supp.) +Emergencies Act +15 Clause 30(1)(h)(iii)(A) of the Emergencies Act +is replaced by the following: +(A) security, violating human or international +rights, sanctions or serious criminality, or +Coordinating Amendments +Bill C-21 +15.1 (1) Subsections (2) to (4) apply if Bill C-21, +introduced in the 1st session of the 44th Parlia- +ment and entitled An Act to amend certain Acts +and to make certain consequential amendments +(firearms) (in this section referred to as the “oth- +er Act”), receives royal assent. +(2) On the first day on which both section 52 of +the other Act and section 1 of this Act are in +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Act +Transitional Provision +Sections 13-15.1 + +Page 8 +force, paragraph 4(2)(c) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +(c) the establishment of policies respecting the en- +forcement of this Act and inadmissibility on grounds +of security, violating human or international rights, +sanctions, transborder criminality or organized crimi- +nality; or +(3) On the first day on which both section 55 of +the other Act and section 9 of this Act are in +force, paragraph 55(3)(b) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +(b) has reasonable grounds to suspect that the perma- +nent resident or the foreign national is inadmissible +on grounds of security, violating human or interna- +tional rights, sanctions, serious criminality, criminali- +ty, transborder criminality or organized criminality. +(4) On the first day on which both section 56 of +the other Act and section 10 of this Act are in +force, paragraph 58(1)(c) of the Immigration and +Refugee Protection Act is replaced by the follow- +ing: +(c) the Minister is taking necessary steps to inquire +into a reasonable suspicion that they are inadmissible +on grounds of security, violating human or interna- +tional rights, sanctions, serious criminality, criminali- +ty, transborder criminality or organized criminality; +SOR/2002-227 +Immigration and Refugee +Protection Regulations +Amendments to the Regulations +16 Subsection 24.1(1) of the Immigration and +Refugee Protection Regulations is replaced by +the following: +Application +24.1 (1) A foreign national may apply for a declaration +of relief under subsection 42.1(1) of the Act if a decision +has been made to refuse their application for permanent +or temporary resident status, or a removal order has +been issued against them, on the basis of a determination +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Act +Coordinating Amendments +Sections 15.1-16 + +Page 9 +of inadmissibility under section 34, paragraph 35(1)(b) or +subsection 37(1) of the Act. +17 Paragraph 24.2(1)(g) of the Regulations is re- +placed by the following: +(g) the provision of the Act under which they were de- +termined to be inadmissible — section 34, paragraph +35(1)(b) or subsection 37(1) — as well as the date on +which and the city and country in which the determi- +nation was made and whether the determination re- +sulted in a decision or removal order referred to in +subsection 24.1(1). +18 Subparagraph 65(b)(ii) of the Regulations is +replaced by the following: +(ii) at least five years, if they are inadmissible on +any other grounds under the Act, except sections 34 +to 35.1 and subsections 36(1) and 37(1) of the Act; +19 Paragraph 228(1)(f) of the Regulations is re- +placed by the following: +(f) if the foreign national is inadmissible under sub- +section 35.1(1) of the Act on grounds of sanctions, a +deportation order. +20 Paragraph 229(1)(b) of the Regulations is re- +placed by the following: +(b) a deportation order, if they are inadmissible under +subsection 35(1) of the Act on grounds of violating hu- +man or international rights; +21 Subsection +230(3) +of +the +Regulations +is +amended by adding the following after para- +graph (b): +(b.1) is inadmissible under subsection 35.1(1) of the +Act on grounds of sanctions; +Transitional Provision +Report referred to Immigration Division +22 Paragraphs 228(1)(f) and 229(1)(b) of the Im- +migration and Refugee Protection Regulations, +as they read immediately before the day on +which this Act receives royal assent, continue to +apply in respect of a foreign national for whom, +before that day, a report was referred to the Im- +migration Division for an admissibility hearing +under subsection 44(2) of the Immigration and +Refugee Protection Act and in respect of whom +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Regulations +Amendments to the Regulations +Sections 16-22 + +Page 10 +no decision has been made by the Immigration +Division before that day. +Review of Act +Referral to committee +23 (1) As soon as possible after the third anniversary of +the day on which this Act receives royal assent, the provi- +sions enacted or amended by this Act are to be referred +to the committee of the Senate, of the House of Com- +mons or of both Houses of Parliament that may be desig- +nated or established for the purpose of reviewing those +provisions. +Report +(2) The committee to which the provisions are referred is +to review them and submit a report to the House or +Houses of Parliament of which it is a committee, includ- +ing a statement setting out any changes to the provisions +that the committee recommends. +Published under authority of the Senate of Canada +2021-2022-2023 +Chapter 19: An Act to amend the Immigration and Refugee Protection Act, to make +consequential amendments to other Acts and to amend ... +Immigration and Refugee Protection Regulations +Transitional Provision +Sections 22-23 + +Page 11 + +Page 12 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/assets/S-9_4.txt b/task6_model_deployment/assets/S-9_4.txt new file mode 100644 index 0000000000000000000000000000000000000000..d77c645a241d67dbccf45b06ede0e6238bd36260 --- /dev/null +++ b/task6_model_deployment/assets/S-9_4.txt @@ -0,0 +1,55 @@ +Page 1 +First Session, Forty-fourth Parliament, +70-71 Elizabeth II – 1-2 Charles III, 2021-2022-2023-2024 +STATUTES OF CANADA 2024 +CHAPTER 14 +An Act to amend the Chemical Weapons +Convention Implementation Act +ASSENTED TO +JUNE 20, 2024 +BILL S-9 + +Page 2 +SUMMARY +This enactment amends the Chemical Weapons Convention Im- +plementation Act by deleting the schedule to that Act and the +references to that schedule in that Act, in order to avoid potential +discrepancies between the Convention on the Prohibition of the +Development, Production, Stockpiling and Use of Chemical +Weapons and on their Destruction, as amended from time to +time, and the portions of that Convention that are reproduced in +that schedule. +Available on the Senate of Canada website at the following address: +www.sencanada.ca/en +2021-2022-2023-2024 + +Page 3 +70-71 ELIZABETH II – 1-2 CHARLES III +CHAPTER 14 +An Act to amend the Chemical Weapons Convention +Implementation Act +[Assented to 20th June, 2024] +His Majesty, by and with the advice and consent of +the Senate and House of Commons of Canada, +enacts as follows: +1995, c. 25 +Chemical Weapons Convention +Implementation Act +1 (1) The definition Convention in subsection 2(1) +of the Chemical Weapons Convention Implemen- +tation Act is replaced by the following: +Convention means the Convention on the Prohibition of +the Development, Production, Stockpiling and Use of +Chemical Weapons and on their Destruction, signed at +Paris, France on January 13, 1993, as amended from time +to time pursuant to Article XV of the Convention; +(Convention) +(2) Subsection 2(3) of the Act is repealed. +2 The schedule to the Act is repealed. +Published under authority of the Senate of Canada +2021-2022-2023-2024 + +Page 4 +Available on the Senate of Canada website a +Disponible sur le site Web du Sénat du Cana + diff --git a/task6_model_deployment/configs/config.yaml b/task6_model_deployment/configs/config.yaml new file mode 100644 index 0000000000000000000000000000000000000000..5c31412711efd4612457ad4664785011bd6414b8 --- /dev/null +++ b/task6_model_deployment/configs/config.yaml @@ -0,0 +1,17 @@ +pinecone: + type: pincone + host: 'https://quickstart2-oqohknh.svc.aped-4627-b74a.pinecone.io' + port: 8000 + index_name: canada-policy-index + environment: 'us-east-1' + dimension: 1024 + metric: 'cosine' + cloud: 'aws' + region: 'us-east-1' +model: + model_type: Groq + model_name: "llama-3.1-8b-instant" + temperature: 0.7 # Control the randomness of model outputs + max_tokens: 150 +embeddings: + model_name: "thenlper/gte-large" \ No newline at end of file diff --git a/task6_model_deployment/model/prompt_template.yaml b/task6_model_deployment/model/prompt_template.yaml new file mode 100644 index 0000000000000000000000000000000000000000..e69de29bb2d1d6434b8b29ae775ad8c2e48c5391 diff --git a/task6_model_deployment/scripts/01-vector_database_creation.py b/task6_model_deployment/scripts/01-vector_database_creation.py new file mode 100644 index 0000000000000000000000000000000000000000..69d8e14b5566c518619a5613b8e74fc5dec300ed --- /dev/null +++ b/task6_model_deployment/scripts/01-vector_database_creation.py @@ -0,0 +1,50 @@ +import yaml +import os +import os +from pinecone import Pinecone, ServerlessSpec +from dotenv import load_dotenv + +load_dotenv() +script_dir = os.path.dirname(os.path.abspath(__file__)) + +# Construct the base directory (one level up from the script directory) +base_dir = os.path.dirname(script_dir) + +# Construct the path to the config file +config_path = os.path.join(base_dir, 'configs', 'config.yaml') + +def load_config(file_path): + with open(file_path, 'r') as file: + config = yaml.safe_load(file) + return config + +def creation_of_vector_database(): + # Load the configuration from a YAML file + config = load_config(config_path) + + # Initialize the Pinecone client + pc = Pinecone( + api_key=os.getenv('PINECONE_API_KEY')) # Ensure your API key is set in the environment variables + + # Connect to the Pinecone index + index_name = config['pinecone']['index_name'] + dimension = config['pinecone']['dimension'] + metric = config['pinecone']['metric'] + # file_path = config['file_location']['file_path'] + cloud = config['pinecone']['cloud'] + region = config['pinecone']['region'] + + if index_name not in pc.list_indexes().names(): + pc.create_index( + name=index_name, + dimension=dimension, + metric=metric, + spec=ServerlessSpec( + cloud=cloud, # Specify your preferred cloud provider + region=region # Specify your preferred region + ) + ) + +if __name__ == "__main__": + creation_of_vector_database() + diff --git a/task6_model_deployment/scripts/02_vector_database_loading.py b/task6_model_deployment/scripts/02_vector_database_loading.py new file mode 100644 index 0000000000000000000000000000000000000000..7df2d6cfe6988ee73c31b94d177df36e86e5a1bd --- /dev/null +++ b/task6_model_deployment/scripts/02_vector_database_loading.py @@ -0,0 +1,91 @@ +import yaml +import os +import os +from pinecone import Pinecone, ServerlessSpec +from dotenv import load_dotenv +import os +from dotenv import load_dotenv +from llama_index.vector_stores.pinecone import PineconeVectorStore +from llama_index.core import StorageContext, VectorStoreIndex +from llama_index.core import SimpleDirectoryReader +from llama_index.embeddings.huggingface import HuggingFaceEmbedding +from llama_index.core import Settings +from llama_index.llms.groq import Groq + + +load_dotenv() +script_dir = os.path.dirname(os.path.abspath(__file__)) + +# Construct the base directory (one level up from the script directory) +base_dir = os.path.dirname(script_dir) + +# Construct the path to the config file +config_path = os.path.join(base_dir, 'configs', 'config.yaml') + +def load_config(file_path): + with open(file_path, 'r') as file: + config = yaml.safe_load(file) + return config + +def index_connection(): + # Load the configuration from a YAML file + config = load_config(config_path) + + # Initialize the Pinecone client + pc = Pinecone( + api_key=os.getenv('PINECONE_API_KEY') + ) + index_name = config['pinecone']['index_name'] + index = pc.Index(index_name) + return index + +def chunk_documents(directory_path="./data/paul_graham"): + """ + Reads documents from a specified directory and chunks them. + + Args: + directory_path (str): The path of the directory containing documents to read. + + Returns: + List[Document]: A list of document chunks that will be indexed. + """ + # Load documents from the directory + documents = SimpleDirectoryReader(directory_path).load_data() + + # Here you could apply further chunking logic if needed (for example, split large documents into smaller chunks) + # For now, we're assuming the reader does basic chunking for us + + return documents + +# Part 2: Loading Chunks into Pinecone +def load_chunks_into_pinecone(documents): + config = load_config(config_path) + pinecone_index = index_connection() + model_name = config['model']['model_name'] + embed_model_name = config['embeddings']['model_name'] + print(embed_model_name) + Settings.llm = Groq(model=model_name, api_key=os.getenv('GROQ_API_KEY')) + Settings.chunk_size = config['pinecone']['dimension'] + embed_model = HuggingFaceEmbedding(model_name=embed_model_name) + Settings.embed_model = embed_model + + vector_store = PineconeVectorStore(pinecone_index=pinecone_index) + + # Create the storage context + storage_context = StorageContext.from_defaults(vector_store=vector_store) + + # Create the index with the documents + index = VectorStoreIndex.from_documents(documents, storage_context=storage_context) + + print("Data has been successfully loaded into the Pinecone index!") + + return index + +# Example usage +if __name__ == "__main__": + + # Step 1: Chunk the documents + documents = chunk_documents(directory_path=r"C:\Users\agshi\Desktop\Omdena\Canada Policy\TorontoCanadaChapter_CanPolicyInsight\task6_model_deployment\assets") + + # Step 2: Load the chunks into Pinecone + index = load_chunks_into_pinecone(documents) diff --git a/task6_model_deployment/scripts/03_query_engine.py b/task6_model_deployment/scripts/03_query_engine.py new file mode 100644 index 0000000000000000000000000000000000000000..030734151bde55aadbb069bfa5f0231b29a5fed8 --- /dev/null +++ b/task6_model_deployment/scripts/03_query_engine.py @@ -0,0 +1,104 @@ +import os +import yaml +from dotenv import load_dotenv +from pinecone import Pinecone +from llama_index.vector_stores.pinecone import PineconeVectorStore +from llama_index.core import VectorStoreIndex +from llama_index.core.response.pprint_utils import pprint_source_node +from llama_index.core import Settings +from llama_index.embeddings.huggingface import HuggingFaceEmbedding +from llama_index.llms.groq import Groq +# Load environment variables from the .env file +load_dotenv() + +# Function to load YAML configuration +def load_config(config_path): + with open(config_path, 'r') as file: + config = yaml.safe_load(file) + return config + +# Pinecone Index Connection +def index_connection(config_path): + """ + Initializes the Pinecone client and retrieves the index using the provided YAML configuration. + + Args: + config_path (str): Path to the YAML configuration file. + + Returns: + index: The initialized Pinecone index. + """ + # Load the configuration from a YAML file + config = load_config(config_path) + embed_model_name = config['embeddings']['model_name'] + embed_model = HuggingFaceEmbedding(model_name=embed_model_name) + model_name = config['model']['model_name'] + Settings.llm = Groq(model=model_name, api_key=os.getenv('GROQ_API_KEY')) + Settings.embed_model = embed_model + # Initialize the Pinecone client + pc = Pinecone( + api_key=os.getenv('PINECONE_API_KEY') # Get the Pinecone API key from the environment + ) + index_name = config['pinecone']['index_name'] + index = pc.Index(index_name) # Get the Pinecone index using the index name from the config + return index + +# Initialize Pinecone Vector Store and Retriever +def initialize_retriever(pinecone_index): + """ + Initializes the Pinecone vector store and sets up the retriever. + + Args: + pinecone_index: The Pinecone index object. + + Returns: + retriever: The initialized retriever for querying the vector store. + """ + + # Initialize Pinecone Vector Store + vector_store = PineconeVectorStore(pinecone_index=pinecone_index, text_key="_node_content") + + # Create the retriever using the VectorStoreIndex and configure similarity_top_k + index = VectorStoreIndex.from_vector_store(vector_store=vector_store) + + return index + +# Query the Pinecone Index +def index_retrieval(index, query_text): + """ + Queries the Pinecone index using the provided retriever and query text. + + Args: + retriever: The initialized retriever. + query_text (str): The text query to search for. + + Returns: + str: Query result from the Pinecone index. + """ + + # Execute the query using the retriever + query_engine = index.as_query_engine() + response = query_engine.query(query_text) + + print(response)# Pretty print the source node for clarity + + return response + +# Example usage +if __name__ == "__main__": + # Dynamically determine the path to the config file + script_dir = os.path.dirname(os.path.abspath(__file__)) # Get the current script directory + base_dir = os.path.dirname(script_dir) # Go one level up + config_path = os.path.join(base_dir, 'configs', 'config.yaml') # Path to 'config.yaml' in the 'configs' directory + + # Step 1: Initialize Pinecone Connection + pinecone_index = index_connection(config_path=config_path) + + # Step 2: Initialize the Retriever + retriever = initialize_retriever(pinecone_index) + + # Step 3: Query the Pinecone index + query_text = """How much can the Minister of Health pay out of the Consolidated Revenue Fund in relation to coronavirus disease 2019 (COVID-19) tests""" + response = index_retrieval(retriever, query_text) + + # Print the result (already printed by pprint_source_node) diff --git a/task6_model_deployment/scripts/test.py b/task6_model_deployment/scripts/test.py new file mode 100644 index 0000000000000000000000000000000000000000..398a235b772cc13a0cceb39452a981a9e2e31862 --- /dev/null +++ b/task6_model_deployment/scripts/test.py @@ -0,0 +1,18 @@ +import os +import yaml +script_dir = os.path.dirname(os.path.abspath(__file__)) + +# Construct the base directory (one level up from the script directory) +base_dir = os.path.dirname(script_dir) + +# Construct the path to the config file +config_path = os.path.join(base_dir, 'configs', 'config.yaml') + +def load_config(file_path): + with open(file_path, 'r') as file: + config = yaml.safe_load(file) + return config + +config = load_config(config_path) +embed_model_name =config['pinecone']['dimension'] +print(embed_model_name) \ No newline at end of file